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.

 
  • 國會(huì )有權對任何來(lái)源的收入課征所得稅,無(wú)須在各州按比例進(jìn)行分配,也無(wú)須考慮任何人口普查或人口統計數。
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