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With the _________ amendment, passed in 1913, congress gained the power "to lay and collect taxes on incomes," whatever the source.

User Gal Blank
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AMENDMENT XVI: Income Taxes (1913)

It states that the Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration

User Martin Osusky
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