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  1. LII
  2. U.S. Constitution Annotated
  3. Amendment XVI. INCOME TAX

    SIXTEENTH AMENDMENT

  • Income Tax
    • History and Purpose of the Amendment
    • Income Subject to Taxation
      • Corporate Dividends: When Taxable
      • Corporate Earnings: When Taxable
      • Gains: When Taxable
      • Income from Illicit Transactions
      • Deductions and Exemptions
      • Diminution of Loss

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