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.
This amendment was made in response to the decision in the Supreme Court Case Polluck v. Farmers' Loan to declare the income tax from the Wilson-Gorman Tariff of 1984 unconstitutional. This amendment reversed that decision by giving Congress the power to make and collect direct income taxes from the people of the US.