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.
Union Pacific Railroad, 240 U.S. 1 (1916), indicated that the Sixteenth Amendment did not expand the federal government's existing power to tax income (meaning profit or gain from any source) but rather removed the possibility of classifying an income tax as a direct tax on the basis of the source of the income.