| http://www.w3.org/ns/prov#value | - The authority to impose an income tax comes from Article I, Section 8, Clause 1 of the Constitution, not the 16th Amendment; the sole purpose of the amendment was to overrule the Supreme Court???s 1895 Pollock decision, in which it held that a tax on investment income was a direct tax on the underlying property and therefore had to be apportioned.
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