Internal Revenue Service
Irs: Income Tax Issues Lesson Plan
This lesson plan will help students understand how and why a federal income tax was implemented by Congress during the Civil War and in 1913.
![U.s. Government Publishing Office: Constitution of the United States of America: 16th Amendment Income Tax [Pdf] Primary](https://d15y2dacu3jp90.cloudfront.net/images/attachment_defaults/resource/large/FPO-knovation.png "U.s. Government Publishing Office: Constitution of the United States of America: 16th Amendment Income Tax [Pdf] Primary")
US Government Publishing Office
U.s. Government Publishing Office: Constitution of the United States of America: 16th Amendment Income Tax [Pdf]
Read this text of the 16th Amendment, followed by the history of the Amendment and an analysis. (PDF)
Thomson Reuters
Find Law: u.s. Constitution: Annotation 1: Sixteenth Amendment
This article provides the background of the 16th Amendment, which established a federal income tax.