The Constitution of The United states The Congress shall Have Power to Lay and collect Taxes on Incomes from whatever source Derived, Without Apportionment Among Several States, and Without regard to Any census or EnumerationSixteenth Amendment To The Constitution Of The United States • The Congress Shall Have Power to Lay and Collect Taxes on Incomes, From Whatever Source Derived, Without Apportionment Among Several States, and Without Regard to Any Census or Enumeration