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.
The sixteenth amendment states that congress can tax income directly.
The image above is a comical cartoon that shows how a man is taking a collection for the tax that he has to pay for how much money that he makes. The cartoon is comical because he has a job but yet he is walking around his office asking for money like he is poor.
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