Cornell University insignia Cornell Law School Search Cornell
Support Us!

Search form

  • About LII
    • Who We Are
    • What We Do
    • Who Pays For This
    • Contact Us
  • Get the law
    • Constitution
    • Supreme Court
    • U.S. Code
    • CFR
    • Federal Rules
      • Federal Rules of Appellate Procedure
      • Federal Rules of Civil Procedure
      • Federal Rules of Criminal Procedure
      • Federal Rules of Evidence
      • Federal Rules of Bankruptcy Procedure
    • U.C.C.
    • Law by jurisdiction
      • State law
      • Uniform laws
      • Federal law
      • World law
  • Lawyer directory
  • Legal encyclopedia
    • Business law
    • Constitutional law
    • Criminal law
    • Family law
    • Employment law
    • Money and Finances
    • More...
  • Help out
    • Give
    • Sponsor
    • Advertise
    • Create
    • Promote
    • Join Lawyer Directory
  1. LII
  2. U.S. Constitution Annotated
    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

U.S. Constitution Annotated

  • authorship
  • constitution text


  • About LII
  • Contact us
  • Advertise here
  • Help
  • Terms of use
  • Privacy
  • LII logo