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Amendment XVI (the Sixteenth Amendment) of the United States Constitution, authorizing income taxes in their present form, was ratified on February 3, 1913. The amendment states:
"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."
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"The courts that first rode the warhorse of virtual representation into battle on the res judicata front invested their steed with near-magical properties." ~27 F.3d 751
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