Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
Tele-tax
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
HBJ Federal Tax Course, 1992
Author: John O. EverettPublisher:
ISBN: 9780155352889
Category : Law
Languages : en
Pages : 1064
Book Description
IRS Historical Fact Book
Author: Federal Tax Course (2009)
Author: Linda M. JohnsonPublisher: CCH
ISBN: 9780808018629
Category : Business & Economics
Languages : en
Pages : 746
Book Description
Higher Education Amendments of 1992
Author: United StatesPublisher:
ISBN:
Category : Education, Higher
Languages : en
Pages : 396
Book Description
The Federal Gift Tax
Author: David JoulfaianPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
The 16 % Solution, Revised Edition
Author: J.D.,Joel S. MoskowitzPublisher: Andrews McMeel Publishing
ISBN: 0740790641
Category : Business & Economics
Languages : en
Pages : 187
Book Description
Dealing with unpaid taxes? Looking for investment opportunities? With home foreclosures at an all-time high and the erratic stock market damaging 401(k) accounts, people are looking for innovative ways to invest their money and improve their financial situation through different investment vehicles. Moskowitz explains what tax lien certificates are (liens against property for unpaid taxes), why they are safe investments (certain states insure them), and how they fit into an overall financial plan. This new edition includes updates to the laws and procedures of states and counties that offer tax lien certificates.
For Good and Evil
Author: Charles AdamsPublisher: Rowman & Littlefield
ISBN: 0819186317
Category : Taxation
Languages : en
Pages : 568
Book Description
Records the impact of taxation on events in world history, from ancient Egypt to the present, and concludes that taxation has been a force that has shaped world history and has had a direct bearing on the civilization process.
Income Tax Compliance Research
Author: Your Federal Income Tax for Individuals
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 332
Book Description