Template:US16thAmendment
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| 範圍 |
- Brushaber v. Union Pacific Railroad (1916)
- Stanton v. Baltic Mining Company (1916)
- Tyee Realty Co. v. Anderson (1916)
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| 收入 |
- Stratton's Independence, Ltd. v. Howbert (1913)
- 湯恩訴艾斯納案 (1918)
- Eisner v. Macomber (1920)
- Bowers v. Kerbaugh-Empire Co. (1926)
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| 應課公司股息稅 |
- Lynch v. Turrish (1918)
- Southern Pacific Co. v. Lowe (1918)
- Lynch v. Hornby (1918)
- Peabody v. Eisner (1918)
- Eisner v. Macomber (1920)
- United States v. Phellis (1921)
- Rockefeller v. United States (1921)
- Merchants' Loan & Trust v. Smietanka (1921)
- Miles v. Safe Deposit Co. (1922)
- Cullinan v. Walker (1923)
- Weiss v. Stearn (1924)
- Marr v. United States (1925)
- Koshland v. Helvering (1936)
- Helvering v. Gowran (1937)
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| 應課公司收益稅 |
- Edwards v. Cuba Railroad (1925)
- Burk-Waggoner Assoc. v. Hopkins (1925)
- Texas & Pacific Railway Co. v. United States (1932)
- Continental Tie & Lumber Co. v. United States (1932)
- Helvering v. Mitchell (1938)
- Helvering v. National Grocery (1938)
- Helvering v. Northwest Steel Mills (1940)
- Crane-Johnson Co. v. Helvering (1940)
- Commissioner v. Glenshaw Glass Co. (1955)
- General American Investors Co. v. Commissioner (1955)
- Commissioner v. Gillette Motor Co. (1960)
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| 應稅收益 |
- Goodrich v. Edwards (1921)
- Walsh v. Brewster (1921)
- Taft v. Bowers (1929)
- Lucas v. Alexander (1929)
- Burnet v. Harmel (1932)
- United States v. Safety Car Heating Co. (1936)
- Helvering v. Bruun (1940)
- Helvering v. Horst (1940)
- Crane v. Commissioner (1947)
- United States v. Davis (1962)
- Commissioner v. Tufts (1983)
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| 非法收入 |
- United States v. Sullivan (1927)
- Rutkin v. United States (1952)
- Commissioner v. Sullivan (1958)
- James v. United States (1961)
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| 扣除及豁免 |
- Brushaber v. Union Pacific Railroad (1915)
- Burnet v. Sanford & Brooks Co. (1931)
- McLaughlin v. Alliance Ins. Co. (1932)
- Helvering v. Independent Life Ins. Co. (1934)
- Helvering v. Winmill (1938)
- Millinery Corp. v. Commissioner (1956)
- Tank Truck Rentals v. Commissioner (1958)
- Hoover Express Co. v. United States (1958)
- Cammarano v. United States (1959)
- United States v. General Dynamics Corp. (1987)
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| 減少損失 |
- Bowers v. Kerbaugh-Empire Co. (1926)
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- 如何控制本模板的显示状态
- 使用
{US16thAmendment|state=collapsed}使本模板显示为折叠（隐藏）状态。
- 使用
{US16thAmendment|state=expanded}使本模板显示为展开（显示）状态。
- 使用
{US16thAmendment|state=autocollapse}使本模板仅在页面上有其他相同类型的模板时，显示为折叠（隐藏）状态。
- 除非另有设定（请见模板代码内的
|state=参数），autocollapse为默认状态。