Research ReportCRS Legal SidebarVersion 1
LSB11185
Supreme Court Declines to Decide Whether Sixteenth Amendment Requires “Realization” to Tax Income
Published Jun 27, 2024Updated Jun 21, 2025
Full report
What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.