Sixteenth Amendment to the United States Constitution

E70254

amendment to the United States Constitution constitutional amendment

The Sixteenth Amendment to the United States Constitution, ratified in 1913, authorized the federal government to levy an income tax without apportioning it among the states or basing it on the U.S. Census.

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All labels observed (6)

Label	Occurrences
Sixteenth Amendment to the United States Constitution canonical	19
Sixteenth Amendment	2
16th Amendment to the United States Constitution	1
Sixteenth Amendment power to tax incomes without apportionment	1
The Supreme Court held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived.	1
U.S. Const. amend. XVI	1

How this entity was disambiguated

This entity first appeared as the object of triple T560230 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Sixteenth Amendment to the United States Constitution
Context triple: [Fifteenth Amendment to the United States Constitution, followedBy, Sixteenth Amendment to the United States Constitution]

A. Seventeenth Amendment to the United States Constitution
The Seventeenth Amendment to the United States Constitution established the direct popular election of U.S. senators, replacing their selection by state legislatures.
B. Nineteenth Amendment to the United States Constitution
The Nineteenth Amendment to the United States Constitution is the 1920 constitutional change that prohibited denying the right to vote on the basis of sex, effectively guaranteeing women’s suffrage nationwide.
C. Twenty-second Amendment to the United States Constitution
The Twenty-second Amendment to the United States Constitution is the constitutional provision that limits individuals to being elected U.S. president no more than twice, thereby formalizing presidential term limits.
D. Twenty-sixth Amendment to the United States Constitution
The Twenty-sixth Amendment to the United States Constitution is the 1971 amendment that lowered the nationwide voting age to 18, expanding suffrage to millions of younger citizens.
E. Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Sixteenth Amendment to the United States Constitution
Target entity description: The Sixteenth Amendment to the United States Constitution, ratified in 1913, authorized the federal government to levy an income tax without apportioning it among the states or basing it on the U.S. Census.

A. Seventeenth Amendment to the United States Constitution
The Seventeenth Amendment to the United States Constitution established the direct popular election of U.S. senators, replacing their selection by state legislatures.
B. Nineteenth Amendment to the United States Constitution
The Nineteenth Amendment to the United States Constitution is the 1920 constitutional change that prohibited denying the right to vote on the basis of sex, effectively guaranteeing women’s suffrage nationwide.
C. Twenty-second Amendment to the United States Constitution
The Twenty-second Amendment to the United States Constitution is the constitutional provision that limits individuals to being elected U.S. president no more than twice, thereby formalizing presidential term limits.
D. Twenty-sixth Amendment to the United States Constitution
The Twenty-sixth Amendment to the United States Constitution is the 1971 amendment that lowered the nationwide voting age to 18, expanding suffrage to millions of younger citizens.
E. Revenue Act of 1935
The Revenue Act of 1935 was a New Deal-era U.S. federal law that significantly increased taxes on high incomes, large inheritances, and corporate profits in an effort to redistribute wealth during the Great Depression.
F. None of above. chosen

Statements (46)

Predicate	Object
instanceOf	amendment to the United States Constitution ⓘ constitutional amendment ⓘ
affects	Internal Revenue Code ⓘ
alsoKnownAs	Income Tax Amendment ⓘ
amendmentNumber	16 ⓘ
appliesTo	income from whatever source derived ⓘ taxes on incomes ⓘ
areaOfLaw	constitutional law ⓘ tax law ⓘ
constitutionalCategory	taxation and revenue ⓘ
controversy	subject of tax protester arguments ⓘ
country	United States of America ⓘ
doesNotRequire	apportionment of income taxes among the several states ⓘ basing income taxes on the United States Census ⓘ
enables	modern federal income tax system in the United States ⓘ withholding of income tax by the federal government ⓘ
followedBy	Seventeenth Amendment to the United States Constitution ⓘ
governmentBranchEmpowered	United States Congress ⓘ
interpretedBy	Supreme Court of the United States ⓘ
jurisdiction	federal government of the United States ⓘ linked to: United States government
language	English ⓘ
legalEffect	allows federal income tax without apportionment among the states ⓘ allows federal income tax without regard to any census or enumeration ⓘ authorizes Congress to levy an income tax ⓘ
motivatedBy	need to clarify congressional power to tax incomes after Pollock v. Farmers' Loan & Trust Co. ⓘ
overcame	apportionment requirement for direct taxes in Article I of the U.S. Constitution ⓘ
partOf	United States Constitution ⓘ
precededBy	Fifteenth Amendment to the United States Constitution ⓘ
primaryPurpose	to confirm and expand congressional power to tax incomes ⓘ
proposalApprovedByCongressOn	1909-07-12 ⓘ
proposedBy	United States Congress ⓘ
ratificationThreshold	three-fourths of the states ⓘ
ratifiedBy	state legislatures ⓘ
ratifiedOn	1913-02-03 ⓘ
ratifiedYear	1913 ⓘ
region	United States ⓘ linked to: United States of America
relatedCourtCase	Brushaber v. Union Pacific Railroad Co. ⓘ Pollock v. Farmers' Loan & Trust Co. ⓘ
relatedTo	Article I, Section 2 of the United States Constitution ⓘ Article I, Section 9 of the United States Constitution ⓘ
shortName	Sixteenth Amendment ⓘ linked to: Sixteenth Amendment to the United States Constitution
status	in force ⓘ
subject	federal income tax ⓘ taxation ⓘ
text	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. ⓘ
typeOfTaxAuthorized	direct tax on incomes ⓘ

How these facts were elicited

Referenced by (25)

Full triples — surface form annotated when it differs from this entity's canonical label.

Fifteenth Amendment to the United States Constitution → followedBy → Sixteenth Amendment to the United States Constitution ⓘ

Seventeenth Amendment to the United States Constitution → precededBy → Sixteenth Amendment to the United States Constitution ⓘ

Progressive Era → significantEvent → 16th Amendment to the United States Constitution ⓘ

linked to: Sixteenth Amendment to the United States Constitution

Helvering v. Bruun → constitutionalContext → Sixteenth Amendment to the United States Constitution ⓘ

Sixteenth Amendment to the United States Constitution → shortName → Sixteenth Amendment ⓘ

linked to: Sixteenth Amendment to the United States Constitution

Underwood Tariff Act → legalBasisForIncomeTax → Sixteenth Amendment to the United States Constitution ⓘ

Underwood Tariff Act → implementedConstitutionalAmendment → Sixteenth Amendment to the United States Constitution ⓘ

Revenue Act of 1913 → authorizedBy → Sixteenth Amendment to the United States Constitution ⓘ

Revenue Act of 1913 → constitutionalBasis → Sixteenth Amendment to the United States Constitution ⓘ

Revenue Act of 1916 → affectedBy → Sixteenth Amendment to the United States Constitution ⓘ

Revenue Act of 1918 → relatedTo → Sixteenth Amendment to the United States Constitution ⓘ

Direct Tax Clause of the United States Constitution → relatedToClause → Sixteenth Amendment to the United States Constitution ⓘ

Eisner v. Macomber → concernsAmendment → Sixteenth Amendment to the United States Constitution ⓘ

Eisner v. Macomber → interprets → Sixteenth Amendment power to tax incomes without apportionment ⓘ

linked to: Sixteenth Amendment to the United States Constitution

Pollock v. Farmers' Loan & Trust Co. → influenced → Sixteenth Amendment to the United States Constitution ⓘ

Brushaber v. Union Pacific Railroad Co. → legalSubject → Sixteenth Amendment to the United States Constitution ⓘ

Brushaber v. Union Pacific Railroad Co. → holding → The Supreme Court held that the Sixteenth Amendment removed the requirement of apportionment for taxes on incomes from whatever source derived. ⓘ

linked to: Sixteenth Amendment to the United States Constitution

Brushaber v. Union Pacific Railroad Co. → relatedConstitutionalProvision → Sixteenth Amendment to the United States Constitution ⓘ

Income Tax Amendment → hasOfficialName → Sixteenth Amendment to the United States Constitution ⓘ

Income Tax Amendment → shortName → Sixteenth Amendment ⓘ

linked to: Sixteenth Amendment to the United States Constitution

Income Tax Amendment → hasLegalCitation → U.S. Const. amend. XVI ⓘ

linked to: Sixteenth Amendment to the United States Constitution

United States federal tax system → authorizedBy → Sixteenth Amendment to the United States Constitution ⓘ

Underwood–Simmons Act → legalBasis → Sixteenth Amendment to the United States Constitution ⓘ

Underwood–Simmons Act → relatedTo → Sixteenth Amendment to the United States Constitution ⓘ

Section 9 of Article I of the United States Constitution → modifiedBy → Sixteenth Amendment to the United States Constitution ⓘ

All labels observed (6)

How this entity was disambiguated Show

Statements (46)

How these facts were elicited Show

Referenced by (25)

How this entity was disambiguated

How these facts were elicited