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The push for and ratification of the Sixteenth Amendment in 1913 to remove the apportionment obstacle created by Pollock.
The Revenue Act of 1862 broadened the federal tax base far beyond the short-lived 1861 income provision by levying excise duties on many retail and business items, instituting the nation’s first susta...
The Supreme Court’s decisions in v. Farmers’ Loan transformed a technical constitutional ruling into a political crisis that galvanized a long campaign to enshrine a federal income-tax power in the Co...
Opponents of the Sixteenth Amendment chiefly argued that it would upend the Constitution’s constraints on federal taxation—especially the apportionment rule for “direct” taxes—and would expand nationa...
The Supreme Court has treated Article I, Section 8, Clause 1 as a capacious grant: the taxing power reaches broadly across subjects and methods, and after early twentieth‑century limits the Court larg...
The Revenue Act of 1913 (the Underwood–Simmons or Underwood Tariff Act) simultaneously slashed tariff rates and re‑established a federal income tax, shifting the federal revenue mix away from duties t...