The 16th Amendment to the US Constitution, ratified in 1913, established a federal income tax. Revenue Act of 1913 Legislation of the 63rd United States Congress Oscar Underwood The Revenue Act of 1913, also known as the Underwood Tariff or the Underwood-Simmons Act (ch. 16, 38 Stat. 114), re-established a federal income tax in the United States […]
