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.
Representatives and direct taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers...[3]
译文：众议员名额和直接税税额，在本联邦可包括的各州中，按照各自人口比例进行分配。
第一条第八款第一节：
The Congress shall have Power to lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States.
^"Virginia House Opposes Federal Clause by 54 to 37", The Washington Post, March 8, 1910
^Boris Bittker, "Constitutional Limits on the Taxing Power of the Federal Government," The Tax Lawyer, Fall 1987, Vol. 41, No. 1, p. 3 (American Bar Association) (Pollock case "was in effect reversed by the sixteenth amendment")
^"The Sixteenth Amendment to the Constitution overruled Pollock [ . . . ]" Graf v. Commissioner, 44 T.C.M. (CCH) 66, TC Memo. 1982-317, CCH Dec. 39,080(M) (1982).
^William D. Andrews, Basic Federal Income Taxation, p. 2, Little, Brown and Company (3d ed. 1985) ("In 1913 the Sixteenth Amendment to the Constitution was adopted, overruling Pollock.").
