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It was passed by Congress in 1909 in response to the 1895 Supreme Court case of Pollock v. Farmers' Loan & Trust Co. The Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, and effectively overruled the Supreme Court's ruling in Pollock .
- Pollock V. Farmers
Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429...
- Tax Protester Sixteenth Amendment Arguments
Tax protester Sixteenth Amendment arguments are assertions...
- Murphy V. IRS
Marrita Murphy and Daniel J. Leveille, Appellants v....
- Pollock V. Farmers
Much to their surprise, the amendment was ratified by one state legislature after another, and on February 25, 1913, with the certification by Secretary of State Philander C. Knox, the 16th amendment took effect. Yet in 1913, due to generous exemptions and deductions, less than 1 percent of the population paid income taxes at the rate of only 1 ...
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Mar 21, 2024 · Sixteenth Amendment, amendment (1913) to the Constitution of the United States permitting a federal income tax. The amendment was passed to remove the ‘direct tax dilemma’ related to Article I, Section 8 of the Constitution. Learn more about the Sixteenth Amendment, including its full text.
1913 The Supreme Court Defines ‘Income’. In Stratton’s Independence v. Howbert, the Supreme Court defines income under the tax law as the “gain derived from capital, from labor, or from both combined” including both the dividends paid to corporate stockholders and the profit that is gained from selling assets.
This resource provides the language of the Sixteenth Amendment (1913) as well as information about tax protests and taxation as regulation, as well as a timeline that highlights major moments in taxation in the United States. Read More
During the years between the Pollock decision in 1895 and the ratification of the Sixteenth Amendment in 1913, the Court appeared sensitive to Pollock’s ramifications for the government, which it partially addressed by redefining “direct tax” and emphasizing the Court’s past favorable treatment of excise taxation.
The United States imposed income taxes briefly during the Civil War and the 1890s. In 1913, the 16th Amendment was ratified, however, the United States Constitution Article 1, Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax.
