CRS/LII Annotated Constitution Sixteenth Amendment -- Table of Contents

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Illustration: "We the People..." parchment

	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

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