Editing Taxation in the United States (section)

===History of the income tax===
The [[History of taxation in the United States#Pre-16th Amendment|first income tax in the United States]] was implemented with the [[Revenue Act of 1861]] by [[Abraham Lincoln]] during the [[Civil War (US)|Civil War]]. In 1895 the [[United States Supreme Court|Supreme Court]] ruled that the U.S. federal income tax on interest income, dividend income and rental income was [[Constitutionality|unconstitutional]] in ''[[Pollock v. Farmers' Loan & Trust Co.]]'', because it was a [[direct tax]]. The ''Pollock'' decision was overruled by the ratification of the [[Sixteenth Amendment to the United States Constitution]] in 1913,<ref>See generally Boris I. Bittker, "Constitutional Limits on the Taxing Power of the Federal Government," ''Tax Lawyer'', Vol. 41, No. 1, p. 3, American Bar Ass'n (Fall 1987); William D. Andrews, ''Basic Federal Income Taxation'', p. 2, Little, Brown and Company (3d ed. 1985); [[Calvin H. Johnson]], "The Constitutional Meaning of 'Apportionment of Direct Taxes{{'"}}, 80 Tax Notes 591 (Aug. 3, 1998); and Sheldon D. Pollack, "Origins of the Modern Income Tax, 1894–1913," 66 ''Tax Lawyer'' 295, 323–24, Winter 2013 (Amer. Bar Ass'n).</ref> and by subsequent U.S. Supreme Court decisions including ''Graves v. New York ex rel. O'Keefe,''<ref>306 U.S. 466 (1939).</ref> ''[[South Carolina v. Baker]],''<ref>485 U.S. 505 (1988).</ref> and ''[[Brushaber v. Union Pacific Railroad Co.|Brushaber v. Union Pacific Railroad Co]].''<ref>{{Cite news|url=https://supreme.justia.com/cases/federal/us/240/1/case.html|title=Brushaber v. Union Pacific R. Co., 240 U.S. 1 (1916)|work=Justia Law|access-date=2018-01-10|language=en}}</ref>