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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Sixteenth Amendment to the United States Constitution ： ウィキペディア英語版 Sixteenth Amendment to the United States Constitution The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on the United States Census. This amendment exempted income taxes from the constitutional requirements regarding direct taxes, after income taxes on rents, dividends, and interest were ruled to be direct taxes in the court case of ''Pollock v. Farmers' Loan & Trust Co.'' (1895). The amendment was adopted on February 3, 1913. ==Text== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Sixteenth Amendment to the United States Constitution」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.