Would re-instating the apportionment requirement for US taxation invalidate corporate income taxes?

healthyguy63: Would re-instating the apportionment requirement for US taxation invalidate corporate income taxes?
It is my understanding that repealing the 16th amendment to the US constitution reinstates article 1 section 9, which requires congress to collect taxes in a way that is apportioned to population.

“No Capitation, or other direct Tax shall be laid, unless in Proportion to the Census of Enumeration herein before directed to be taken.”

I assume from what I know of the history of the income tax that taxation of an individual’s income is prohibited by this article, but is this also true for corporate income taxes?

Answers and Views:

Answer by NDMA
No, the corporate income tax existed before the 16th Amendment, was challenged and passed constitutional muster. The court held that direct tax meant individual and corporations are not individuals. More recent lower court rulings did recognize corporations as “persons” for the purpose of the First Amendment but I don’t thing that would translate to immunity from income tax.

Answer by Nipatate demandez l’original
I sure do not have the answer.