evolve - undergo development or evolution; Modern man evolved a long time ago speciate, differentiate, specialise, specialize - evolve so as to lead to a new species or develop in a way most suited to the environment. derive - come from; The present name derives from an older form
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows the Congress to levy an income tax without apportioning it among the states or basing it on Census results.
Although the Sixteenth Amendment is often cited as the source of the congressional power to tax incomes, at least one court has reiterated the point made in Brushaber and other cases that the Sixteenth Amendment itself did not grant the Congress the power to tax incomes, a power the Congress had since 1789, but only removed the possible requirement that any income tax be apportioned among the states according to their respective populations.