Question: The 1 6 th Amendment to the U . S . Constitution authorizes: - the enactment of an estate and gift tax by Congress -

The 16th Amendment to the U.S. Constitution authorizes:
- the enactment of an estate and gift tax by Congress
- that no direct taxes may be imposed on income
- the imposition of a Federal income tax
- that any tax by Congress must be apportioned to the population of the states from which the tax was collected

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