skip navigation
Search Cornell
About LII
/
Get the law
/
Find a lawyer
/
Legal Encyclopedia
/
Help Out
CRS Annotated Constitution
authorship
constitution text
search
CRS Annotated Constitution
SIXTEENTH AMENDMENT
1953
INCOME TAX
1953
History and Purpose of the Amendment
1953
Income Subject to Taxation
1954
Corporate Dividends: When Taxable
1955
Corporate Earnings: When Taxable
1958
Gains: When Taxable
1960
Income from Illicit Transactions
1962
Deductions and Exemptions
1962
Diminution of Loss
1963
Constitution Toolbox
Become
an LII sponsor
Stay Involved
LII Announce Blog
LII Supreme Court Bulletin
Make a donation
Contribute content
Become a sponsor
Give feedback
All lawyers
Become
an LII sponsor
