Article I, § 8 of the United States Constitution establishes the Congressional power to “lay and collect Taxes, Duties, Imposts and Excises . . . .” The Sixteenth Amendment grants the Congress “power to lay and collect taxes on incomes . . . without apportionment among the several States.” Other constitutional issues in taxation arise from: 1) the apportionment of direct taxes in Article I, § 1 and § 9 and the Sixteenth Amendment; 2) The Origination Clause of Article I, § 7; and the Uniformity Clause of Article I, § 8.
The United States Constitution can be found in the first volume of the United States Code [Reference], the United States Code Annotated [U.S. Reference] and the United States Code Service [U.S. Reference]. The latter two are especially helpful because they contain citations to, and summaries of, relevant case law. The United States Code Annotated is also available on Westlaw, and the United States Code Service on Lexis.
The Constitution and the official United States Code may also be found online in PDF at FDSys, www.gpo.gov/fdsys/.
