The 16th Amendment only applies to a tax on corporate incomes not requiring apportionment! If a tax on your income requires apportionment, then it it not subject to the 16th Amendment tax.
Is this just semantics? Or is that what it really says?
To understand this clearly, we need to go back to the Constitution.
In Article 1, Section 2, Clause 3 it says:
"Representatives and direct taxes shall be apportioned among the several states which may be included within this Union, according to their respective numbers,..."
And: Article 1 Section 8, Clause 1: "The Congress shall have power to lay and collect taxes, duties, imposts and excises to pay the debts and provide for the common defense and general welfare of the United States: But all duties, imposts and excises shall be uniform throughout the United States."
Since the income tax is NOT presently collected as a direct tax with apportionment, then it must still be an indirect tax! As we learned earlier, all direct taxes must be apportioned, and all indirect taxes (duties, imposts and excises) must be uniform. These requirements in the Constitution have never been amended, despite the 16th Amendment. These are the constitutional requirements!
Again, let's rely on the Supreme Court to straighten it out for us.
In 1920, the Supreme Court said:
Eisner vs Macomber 252 U.S. 189 at 205 (1920). "The Sixteenth Amendment must be construed in connection with the taxing clauses of the original Constitution and the effect attributed to them before the Amendment was adopted."
But, before this, in 1916, there were two landmark Supreme Court cases that also helped to clear up the confusion. The first was:
Brushaber vs Union Pacific R.R. Co 240 U.S. 1 at 10-11 (1916).
It states "The various propositions are so intermingled as to cause it to be difficult to classify them. We are of opinion, however, that the confusion is not inherent, but rather arises from the conclusion that the Sixteenth Amendment provides for a hitherto unknown power of taxation, that is, a power to levy an income tax which although direct should not be the subject of apportionment applicable to all other direct taxes. And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, but it clearly results that the propositions and the contentions under it, if acceded to, would cause one provision of the Constitution to destroy another, that is, they would result in bringing the provisions of the Amendment exempting a direct tax from apportionment into irreconcilable conflict with the general requirement that all direct taxes be apportioned. Moreover, the tax authorized by the Amendment, being direct, would not come under the rule of uniformity applicable under the Constitution to other than direct taxes , and thus it would come to pass, that the result of the Amendment would be to authorize a particular direct tax, not subject either to apportionment or to the rule of geographic uniformity, thus giving power to impose a different tax in one State or States, than was levied in another State or States. This result, instead of simplifying the situation, and making clear the limitation on the taxing power, which obviously the Amendment must have been intended to accomplish, would create radical and destructive changes in our constitutional system and multiply confusion." ..."