Bureau of Prohibition Bureau of Prohibition The Bureau of Prohibition (or Prohibition Unit) was the federal law enforcement agency formed to enforce the National Prohibition Act of 1919, commonly known as the Volstead Act, which elaborated upon the 18th Amendment to the United States Constitution regarding the prohibition of the manufacture, sale, and transportation of alcoholic beverages. When it was first established in 1920, it was a unit of the Bureau of Internal Revenue. On April 1, 1927, it became an independent entity within the Department of the Treasury, changing its name from the Prohibition Unit to the Bureau of Prohibition. In 1930,
Sixteenth Amendment to the United States Constitution personal injury award she received was "within the reach of the Congressional power to tax under Article I, Section 8 of the Constitution" – even if the award was "not income within the meaning of the Sixteenth Amendment". See also the "Penn Mutual" case cited above. On April 21, 2008, the U.S. Supreme Court declined to review the decision by the Court of Appeals. Sixteenth Amendment to the United States Constitution The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It