AMENDMENT 16INCOME TAXINCOME TAX
- Page
- History and purpose of the amendment [1191]
- Meaning of income as distinguished from capital [1192]
- Corporate dividends: when taxable as income [1193]
- The "stock dividends case" [1193]
- Other corporate earnings or receipts: when taxable as income [1196]
- Gains in the form of real estate: when taxable as income [1197]
- Gains in the form of bequests: when taxable as income [1198]
- Diminution of loss: not income [1198]
- Dates applicable in computation of taxable gains [1199]
- Deductions: exemptions, etc. [1200]
- Illegal gains as income [1201]