Author: George Tilden AltmanPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 68
Book Description
Introduction to Federal Taxation (1939 Act)
Author: George Tilden AltmanPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 68
Book Description
Public Salary Tax Act of 1939
Author: Hearing, January 18, 1939
Author: United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and SalariesPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 96
Book Description
Considers legislation to submit state and local bonds and salaries to Federal taxation, and Government securities and salaries to state taxation.
Public Salary Tax Act of 1939
Author: United States. Congress. Senate. Committee on FinancePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 40
Book Description
Introduction to Federal Taxation (1939 Act)
Author: George Tilden AltmanPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 284
Book Description
Estimates of Federal Tax Expenditures
Author: United States. Department of the TreasuryPublisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
Book Description
Seidman's Legislative History of Federal Income and Excess Profits Tax Laws
Author: J. S. SeidmanPublisher: Prentice Hall
ISBN: 9780137997428
Category : Law
Languages : en
Pages :
Book Description
Introduction to Taxation
Author: William D. PopkinPublisher: Debolsillo
ISBN:
Category : Law
Languages : en
Pages : 776
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The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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.
Statement of Procedural Rules
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description