The constitutions necessary and proper clause is the source of which federal powers ?

The Constitution's necessary and proper clause is the source of IMPLIED POWERS.  You see, the Constitution gave the national government a bunch of things it could do.  Then, it told us that the government could do anything it needed to to CARRY OUT those powers.  Hence, we have implied powers: as long as it helps with the expressed powers, then the government has these powers.

implied powers