Taxation in the United States

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penalties, and some penalties accrue monthly until the full amount is settled. To avoid these consequences, it's important to understand the different types of penalties, how to address them if you receive one, and most importantly, how to file your taxes accurately and on time. The IRS will inform the recipient when the penalty will be assessed by means of a notice or a letter in the mail. These documents will detail the penalty, the reason for the penalty and what steps to take next. Likewise, the detailed information must be corroborated, since if the user can resolve the problem as soon as possible, the fine will not be imposed. The IRS applies certain interest on the penalties that have been incurred. However, the date from which interest begins to be charged may vary depending on the type of penalty that has been imposed. This interest accrues on the amount owed until the entire balance is paid. On the other hand, it is important to consider that interest can significantly increase the total amount owed, so the user should take care of his tax obligations as soon as possible and in an efficient manner so that he can avoid any additional charges. It is important to be aware that the IRS allows the penalized person to contest their penalty if they believe that the amount imposed is inadequate.

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on their intangible assets. Legally this tax haven can be used by holding companies that charge their subsidiaries trademark charges – thus moving their income (in accounting terms reducing their income tax base by expenses) to the company set up in Delaware where it is not subject to state taxes. Property such as a trademark is hard to put an exact number on which offers the companies a lot of leeway on how much money they move to Delaware. If companies do not conduct any business in Delaware, then they pay a lower franchise tax instead of the corporate income tax. Also because of its business-friendly usury laws the interest rates can go above the average there and therefore Delaware attracts financial companies. Delaware also offers benefits in terms of high secrecy levels (companies do not have to file their beneficiaries nor their officers and directors) and predictable judiciary rulings in conflicts between companies.

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merchandise has been authorized by CBP, and estimated duties have been paid." Importation and declaration and payment of customs duties is done by the importer of record, which may be the owner of the goods, the purchaser, or a licensed customs broker. Goods may be stored in a bonded warehouse or a Foreign-Trade Zone in the United States for up to five years without payment of duties. Goods must be declared for entry into the U.S. within 15 days of arrival or prior to leaving a bonded warehouse or foreign trade zone. Many importers participate in a voluntary self-assessment program with CBP. Special rules apply to goods imported by mail. All goods imported into the United States are subject to inspection by CBP. Some goods may be temporarily imported to the United States under a system similar to the

2573: 3774: 3054: 1849: 2232: 3712: 2788: 3128: 2397:"quarters" are not a quarter of a year in length. The second "quarter" is two months (April and May) and the fourth is four months (September to December). Estimated taxes used to be paid based on a calendar quarter, but in the 60's the October due date was moved back to September to pull the third quarter cash receipts into the previous federal budget year which begins on October 1 every year, allowing the federal government to begin the year with a current influx of cash. Employers must withhold income tax, as well as Social Security and Medicare taxes, from wages. Amounts to be withheld are computed by employers based on 3451: 2150: 1781: 2420: 2306: 366: 1943:

from income for other purposes (such as for financial reporting). The definition of taxable income for federal purposes is used by many, but far from all states. Income and deductions are recognized under tax rules, and there are variations within the rules among the states. Book and tax income may differ. Income is divided into "capital gains", which are taxed at a lower rate and only when the taxpayer chooses to "realize" them, and "ordinary income", which is taxed at higher rates and on an annual basis. Because of this distinction, capital is taxed much more lightly than labor.

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imposed at each level of government vary, in part due to constitutional restrictions. Income taxes are imposed at the federal and most state levels. Taxes on property are typically imposed only at the local level, although there may be multiple local jurisdictions that tax the same property. Other excise taxes are imposed by the federal and some state governments. Sales taxes are imposed by most states and many local governments. Customs duties or tariffs are only imposed by the federal government. A wide variety of user fees or license fees are also imposed.

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to pass property onto one's children) that, while preventing the sale of the estate assets, also shield those assets from tax. Unlike in the precedent for this in the English common law where these trusts could only exist for 21 years, South Dakota enables trusts to exist indefinitely. Trusts in South Dakota also serve as shields from government inspections and can even protect an individual if they get divorced or file a bankruptcy. In addition to this South Dakota is also one of nine states in the United States with no income tax.

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penalty for not paying the respective taxes are combined in the same month, the penalty for not filing is reduced by the amount of the penalty for not paying, resulting in a combined penalty of 5% for each month or part of the month that the return is late. After 5 months of non-payment of any amount, the non-filing penalty is reduced in full, however, the non-payment penalty is capped at 25%. Finally, in case the return has been filed more than 60 days late the charges can reach up to USD 485 after December 12, 2023.

1809: 2803:, sales tax is imposed only once, at the retail level, on any particular goods. Nearly all jurisdictions provide numerous categories of goods and services that are exempt from sales tax, or taxed at a reduced rate. Purchase of goods for further manufacture or for resale is uniformly exempt from sales tax. Most jurisdictions exempt food sold in grocery stores, prescription medications, and many agricultural supplies. Generally cash discounts, including coupons, are not included in the price used in computing tax. 1951: 2834: 438: 1796: 2516:. Since only publicly traded companies are required to prepare financial statements, many non-public companies opt to keep their financial records under tax rules. Corporations that present financial statements using other than tax rules must include a detailed reconciliation of their financial statement income to their taxable income as part of their tax returns. Key areas of difference include depreciation and amortization, timing of recognition of income or deductions, assumptions for 1582: 302: 2684: 2428: 22: 2746: 3443: 1594: 2623: 2115:, corporations were subject to federal graduated rates of tax from 15% to 35%; a rate of 34% applied to income from $ 335,000 to $ 15,000,000. State income tax rates, in states which have a tax on personal incomes, vary from 1% to 16%, including local income tax where applicable. Nine states do not have a tax on ordinary personal incomes. These include Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming. 2676:

the employer's portion remained at 6.2%. There is an additional Medicare tax of 0.9% on wages over $ 200,000, to be paid only by the employee (reported separately on the employee's tax return on Form 8959). To the extent an employee's portion of the 6.2% tax exceeds the maximum by reason of multiple employers (each of whom will collect up to the annual wage maximum), the employee is entitled to a refundable

2965:. Goods must be individually labeled to indicate country of origin, with exceptions for specific types of goods. Goods are considered to originate in the country with the highest rate of duties for the particular goods unless the goods meet certain minimum content requirements. Extensive modifications to normal duties and classifications apply to goods originating in Canada or Mexico under the . 2184:). The exclusions differ at federal and state levels. For federal income tax, interest income on state and local bonds is exempt, while few states exempt any interest income except from municipalities within that state. In addition, certain types of receipts, such as gifts and inheritances, and certain types of benefits, such as employer-provided health insurance, are excluded from income. 3106:

practitioners in the firm, a percentage of revenue, or any of several other bases. Persons providing professional or personal services are often subject to such fees. Common examples include accountants, attorneys, barbers, casinos, dentists, doctors, auto mechanics, plumbers, and stockbrokers. In addition to the tax, other requirements may be imposed for licensure.

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Medicare tax of 0.9% on wages above $ 200,000. Employers must withhold income taxes on wages. An unemployment tax and certain other levies apply to employers. Payroll taxes have dramatically increased as a share of federal revenue since the 1950s, while corporate income taxes have fallen as a share of revenue. (Corporate profits have not fallen as a share of GDP).

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The underpayment, whether by a company or a private individual, is 8%. The interest imposed on GATT (part of an overpayment by a company more than EUR 10,000) is 5.5%. For large companies with underpayments, the interest charged is 10%. Finally, the interest charged on deposit 6603 of the Internal Revenue Code (IRC) (federal short-term rate) is 5%.

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property of citizens or residents. For aliens, residence for estate tax purposes is primarily based on domicile, but U.S. citizens are taxed regardless of their country of residence. U.S. real estate and most tangible property in the U.S. are subject to estate and gift tax whether the decedent or donor is resident or nonresident, citizen or alien.

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jurisdictions imposing payroll taxes require reporting quarterly and annually in most cases, and electronic reporting is generally required for all but small employers. Because payroll taxes are imposed only on wages and not on income from investments, taxes on labor income are much heavier than taxes on income from capital.

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computed as the taxable amount times a graduated tax rate (up to 35% in 2011). The estate and gift taxes are also reduced by a major "unified credit" equivalent to an exclusion ($ 5 million in 2011). Rates and exclusions have varied, and the benefits of lower rates and the credit have been phased out during some years.

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at the federal and state levels on a variety of goods, including alcohol, tobacco, tires, gasoline, diesel fuel, coal, firearms, telephone service, air transportation, unregistered bonds, and many other goods and services. Some jurisdictions require that tax stamps be affixed to goods to demonstrate payment of the tax.

3360:. These are referred to in most states as the Department of Revenue or Department of Taxation. The powers of the state taxing authorities vary widely. Most enforce all state level taxes but not most local taxes. However, many states have unified state-level sales tax administration, including for local sales taxes. 2807:

generally must collect tax from in-state purchasers unless the purchaser provides an exemption certificate. Most states allow or require electronic remittance of tax to the state. States are prohibited from requiring out of state sellers to collect tax unless the seller has some minimal connection with the state.

2204: 3749:, the principle of taxation of property at a uniform rate had developed, and many of the states relied on property taxes as a major source of revenue. However, the increasing importance of intangible property, such as corporate stock, caused the states to shift to other forms of taxation in the 1900s. 3685:

in the city of Wilmington is the address to over 285,000 companies including Delaware entities of Google, Amazon, General Motors, Deutsche Bank's subsidiaries etc. This is because this state does not collect any local and state sales tax and the companies based there are not subject to any income tax

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This penalty is applied when the person pays less than what is stated on his or her tax return. The reasons why people fail to pay the corresponding amount may be because they have not reported the actual or full amount of their income, on the other hand, it may happen that the person has applied for

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By 2024 the quarterly interest rates are divided depending on the category to which they are assigned. Among the categories considered by the IRS, the interest imposed on overpayment not made by a business, i.e. a private individual, is 8%. On the other hand, the overpayment made by a business is 7%.

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considers different reasons to penalize, missing tax deadlines or making errors on your return can lead to penalties from the IRS. These penalties apply to situations like failing to file on time, not paying what you owe, or including inaccurate information. The IRS may also charge interest on unpaid

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The Internal Revenue Service estimated that, in 2001, the tax gap was $ 345 billion. The tax gap is the difference between the amount of tax legally owed and the amount actually collected by the government. The tax gap in 2006 was estimated to be $ 450 billion. The tax gap two years later in 2008 was

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and interest. Generally, adjustments must be proposed within three years of the due date of the tax return. Certain circumstances extend this time limit, including substantial understatement of income and fraud. The taxpayer and the IRS may agree to allow the IRS additional time to conclude an audit.

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Many jurisdictions within the United States impose taxes or fees on the privilege of carrying on a particular business or maintaining a particular professional certification. These licensing or occupational taxes may be a fixed dollar amount per year for the licensee, an amount based on the number of

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Certain civil penalties apply for failures to follow CBP rules and pay duty. Goods of persons subject to such penalties may be seized and sold by CBP. In addition, criminal penalties may apply for certain offenses. Criminal penalties may be as high as twice the value of the goods plus twenty years in

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All goods that are not exempt are subject to duty computed according to the Harmonized Tariff Schedule published by CBP and the U.S. International Trade Commission. This lengthy schedule provides rates of duty for each class of goods. Most goods are classified based on the nature of the goods, though

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The assessment process varies by state, and sometimes within a state. Each taxing jurisdiction determines values of property within the jurisdiction and then determines the amount of tax to assess based on the value of the property. Tax assessors for taxing jurisdictions are generally responsible for

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Employers must report payroll taxes to the appropriate taxing jurisdiction in the manner each jurisdiction provides. Quarterly reporting of aggregate income tax withholding and Social Security taxes is required in most jurisdictions. Employers must file reports of aggregate unemployment tax quarterly

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Employers are subject to unemployment taxes by the federal and all state governments. The tax is a percentage of taxable wages with a cap. The tax rate and cap vary by jurisdiction and by employer's industry and experience rating. For 2009, the typical maximum tax per employee was under $ 1,000. Some

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The U.S. system allows reduction of taxable income for both business and some nonbusiness expenditures, called deductions. Businesses selling goods reduce gross income directly by the cost of goods sold. In addition, businesses may deduct most types of expenses incurred in the business. Some of these

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Income tax rates differ at the federal and state levels for corporations and individuals. Federal and many state income tax rates are higher (graduated) at higher levels of income. In addition, federal and many state individual income tax rate schedules differ based on the individual's filing status.

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The U.S. income tax system imposes a tax based on income on individuals, corporations, estates, and trusts. The tax is taxable income, as defined, times a specified tax rate. This tax may be reduced by credits, some of which may be refunded if they exceed the tax calculated. Taxable income may differ

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is relevant. Thus, property taxes tend to be imposed on property owners. In addition, certain taxes, particularly income taxes, may be imposed on the members of a business or other entity based on the income of the entity. For example, a partner is taxed on the partner's allocable share of the income

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of individuals and corporations by the federal, most state, and some local governments. Citizens and residents are taxed on worldwide income and allowed a credit for foreign taxes. Income subject to tax is determined under tax accounting rules, not financial accounting principles, and includes almost

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Income taxes in the form of "faculty" taxes were imposed by the colonies. These combined income and property tax characteristics, and the income element persisted after 1776 in a few states. Several states adopted income taxes in 1837. Wisconsin adopted a corporate and individual income tax in 1911,

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This penalty will simply be alleviated when the person's bank provider does not accept the user's check or other form of payment. This may be because there is insufficient money in the bank account to cover the amount of tax owed. In this case the amount of the penalty is 25 USD when the amount owed

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Commentators Benjamin Page, Larry Bartels, and Jason Seawright contend that Federal tax policy in relation to regulation and reform in the United States tends to favor wealthy Americans. They assert that political influence is a legal right the wealthy can exercise by contributing funds to lobby for

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All 50 states impose a vehicle license fee. Generally, the fees are based on the type and size of the vehicle and are imposed annually or biannually. All states and the District of Columbia also impose a fee for a driver's license, which generally must be renewed with payment of fee every few years.

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Taxable values of estates and gifts are the fair market value. For some assets, such as widely traded stocks and bonds, the value may be determined by market listings. The value of other property may be determined by appraisals, which are subject to potential contest by the taxing authority. Special

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Customs duty rates may be expressed as a percentage of value or dollars and cents per unit. Rates based on value vary from zero to 20% in the 2011 schedule. Rates may be based on relevant units for the particular type of goods (per ton, per kilogram, per square meter, etc.). Some duties are based in

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Failure to timely and properly pay federal payroll taxes results in an automatic penalty of 2% to 10%. Similar state and local penalties apply. Failure to properly file monthly or quarterly returns may result in additional penalties. Failure to file Forms W-2 results in an automatic penalty of up to

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States imposing an income tax generally tax all income of corporations organized in the state and individuals residing in the state. Taxpayers from another state are subject to tax only on income earned in the state or apportioned to the state. Businesses are subject to income tax in a state only if

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These brackets are the taxable income plus the standard deduction for a joint return. That deduction is the first bracket. For example, a couple earning $ 88,600 by September owes $ 10,453; $ 1,865 for 10% of the income from $ 12,700 to $ 31,500, plus $ 8,588 for 15% of the income from $ 31,500 to $

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are imposed by most states and some localities on the price at retail sale of many goods and some services. Sales tax rates vary widely among jurisdictions, from 0% to 16%, and may vary within a jurisdiction based on the particular goods or services taxed. Sales tax is collected by the seller at the

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By the 1920s, many states had adopted income taxes on individuals and corporations. Many of the state taxes were simply based on the federal definitions. The states generally taxed residents on all of their income, including income earned in other states, as well as income of nonresidents earned in

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During 1936 the United States adopted the British system of deduction-at-source. This was extended to include dividends, interest, rent, wages and salaries paid by corporations. This system was short-lived as it was soon to be replaced by the system of information-at-source. As was found in Britain

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75 billion to $ 367 billion. The assets are coming from all over the world – The South Dakota Trust Company has clients from 54 nations. Trusts are particularly popular in South Dakota because, in 1983, it revoked a law that prevented hereditary estates, allowing for the creation of trusts (serving

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The interest charged by the IRS is due to individuals or companies that do not pay their taxes or amounts due on time and does not cover the amount incurred, even if a request for extension of time has been filed. Likewise, interest may be generated in case the amount that has been paid exceeds the

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in the U.S. Page, Bartels, and Seawright assert that, although members of the government favor a move toward progressive taxes, due to budget deficits, upper class citizens are not yet willing to make a push for the change. Tax cuts were provided during the Bush administration, and were extended in

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Most localities within the United States administer most of their own taxes. In many cases, there are multiple local taxing jurisdictions with respect to a particular taxpayer or property. For property taxes, the taxing jurisdiction is typically represented by a tax assessor/collector whose offices

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The federal gift tax is applicable to the donor, not the recipient, and is computed based on cumulative taxable gifts, and is reduced by prior gift taxes paid. The federal estate tax is computed on the sum of taxable estate and taxable gifts, and is reduced by prior gift taxes paid. These taxes are

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Goods may be imported to the United States subject to import restrictions. Importers of goods may be subject to tax ("customs duty" or "tariff") on the imported value of the goods. "Imported goods are not legally entered until after the shipment has arrived within the port of entry, delivery of the

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may be imposed on the sales price of goods or on a per unit or other basis, in theory to discourage consumption of the taxed goods or services. Excise tax may be required to be paid by the manufacturer at wholesale sale, or may be collected from the customer at retail sale. Excise taxes are imposed

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A particularly severe penalty applies where federal income tax withholding and Social Security taxes are not paid to the IRS. The penalty of up to 100% of the amount not paid can be assessed against the employer entity as well as any person (such as a corporate officer) having control or custody of

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In the United States, payroll taxes are assessed by the federal government, many states, the District of Columbia, and numerous cities. These taxes are imposed on employers and employees and on various compensation bases. They are collected and paid to the taxing jurisdiction by the employers. Most

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at the federal and applicable state levels. These returns disclose a complete computation of taxable income under tax principles. Taxpayers compute all income, deductions, and credits themselves, and determine the amount of tax due after applying required prepayments and taxes withheld. Federal and

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reduced by a fixed deduction that varies by taxpayer filing status. Itemized deductions of individuals are limited to home mortgage interest, charitable contributions, and a portion of medical expenses. AMT is imposed at a rate of 26% or 28% for individuals and 20% for corporations, less the amount

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The amount of income recognized is generally the value received or which the taxpayer has a right to receive. Certain types of income are specifically excluded from gross income. The time at which gross income becomes taxable is determined under federal tax rules. This may differ in some cases from

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are imposed by most local governments and many special purpose authorities based on the fair market value of property. School and other authorities are often separately governed, and impose separate taxes. Property tax is generally imposed only on realty, though some jurisdictions tax some forms of

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State tax rates and caps vary. For example, Texas imposes up to 8.6% tax on the first $ 9,000 of wages ($ 774), while New Jersey imposes 3.2% tax on the first $ 28,900 for wages ($ 924). Federal tax of 6.2% less a credit for state taxes limited to 5.4% applies to the first $ 7,000 of wages (net $

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Donors of gifts in excess of the annual exclusion must file gift tax returns on IRS Form 709 and pay the tax. Executors of estates with a gross value in excess of the unified credit must file an estate tax return on IRS Form 706 and pay the tax from the estate. Returns are required if the gifts or

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are secure areas physically in the United States but legally outside the customs territory of the United States. Such zones are generally near ports of entry. They may be within the warehouse of an importer. Such zones are limited in scope and operation based on approval of the Foreign-Trade Zones

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duties on imports of goods. The duty is levied at the time of import and is paid by the importer of record. Customs duties vary by country of origin and product. Goods from many countries are exempt from duty under various trade agreements. Certain types of goods are exempt from duty regardless of

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of the subject property. The amount of tax is determined annually based on the market value of each property on a particular date, and most jurisdictions require redeterminations of value periodically. The tax is computed as the determined market value times an assessment ratio times the tax rate.

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Most jurisdictions below the state level in the United States impose a tax on interests in real property (land, buildings, and permanent improvements). Some jurisdictions also tax some types of business personal property. Rules vary widely by jurisdiction. Many overlapping jurisdictions (counties,

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Sales and use tax is calculated as the purchase price times the appropriate tax rate. Tax rates vary widely by jurisdiction from less than 1% to over 10%. Sales tax is collected by the seller at the time of sale. Use tax is self assessed by a buyer who has not paid sales tax on a taxable purchase.

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Federal social insurance taxes are imposed equally on employers and employees, consisting of a tax of 6.2% of wages up to an annual wage maximum ($ 132,900 in 2019) for Social Security plus a tax of 1.45% of total wages for Medicare. For 2011, the employee's contribution was reduced to 4.2%, while

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on individuals. Forty-seven states and many localities impose a tax on the income of corporations. Tax rates vary by state and locality, and may be fixed or graduated. Most rates are the same for all types of income. State and local income taxes are imposed in addition to federal income tax. State

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The United States federal and state income tax systems are self-assessment systems. Taxpayers must declare and pay tax without assessment by the taxing authority. Quarterly payments of tax estimated to be due are required to the extent taxes are not paid through withholdings. The second and fourth

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This penalty is applied when the individual has not paid the appropriate employment taxes on time and in the proper amount. These employment taxes include taxes on the individual's income, social security and health care, and federal unemployment. The percentage of the penalty depends on how many

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This penalty is imposed on the individual who does not file the income tax return on the due date. In this case the fine is equivalent to 5% of the taxes that have not been paid each month, however, the ceiling is up to 25%. On the other hand, in case the penalty for not filing the return and the

3388:"shall have the power to lay and collect Taxes, Duties, Imposts, and Excises ... but all Duties, Imposts, and Excises shall be uniform throughout the United States." Prior to amendment, it provided that "No Capitation, or other direct, Tax shall be Laid unless in proportion to the Census ..." The 3077:

Gift tax applies to all irrevocable transfers of interests in tangible or intangible property. Estate tax applies to all property owned in whole or in part by a citizen or resident at the time of his or her death, to the extent of the interest in the property. Generally, all types of property are

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The taxable amount of a gift is the fair market value of the property in excess of consideration received at the date of gift. The taxable amount of an estate is the gross fair market value of all rights considered property at the date of death (or an alternative valuation date) ("gross estate"),

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There is no federal sales or use tax in the United States. All but five states impose sales and use taxes on retail sale, lease and rental of many goods, as well as some services. Many cities, counties, transit authorities and special purpose districts impose an additional local sales or use tax.

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There are currently five filing statuses for filing federal individual income taxes: single, married filing jointly, married filing separately, head of household, and qualifying widow(er). The filing status used is important for determining which deductions and credits the taxpayer qualifies for.

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Under the U.S. system, individuals, corporations, estates, and trusts are subject to income tax. Partnerships are not taxed; rather, their partners are subject to income tax on their shares of income and deductions, and take their shares of credits. Some types of business entities may elect to be

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Taxes may be imposed on individuals (natural persons), business entities, estates, trusts, or other forms of organization. Taxes may be based on property, income, transactions, transfers, importations of goods, business activities, or a variety of factors, and are generally imposed on the type of

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The Federal Estate Tax was introduced in 1916, and Gift Tax in 1924. Unlike many inheritance taxes, the Gift and Estate taxes were imposed on the transferor rather than the recipient. Many states adopted either inheritance taxes or estate and gift taxes, often computed as the amount allowed as a

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The state of Nevada has no state income tax, no personal income tax, no inheritance tax, and no franchise tax. This makes it a very widely used tax haven alongside of South Dakota and Delaware. Nevada also does not have an agreement with the IRS on sharing information, so some entities choose to

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This type of penalty is intended for corporations that have not made sufficient payments based on estimated tax or simply have not paid in a timely manner. Generally, corporations make these payments on a quarterly basis when they expect to pay over USD 500 on their tax return. The amount of the

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Taxable gifts are certain gifts of U.S. property by nonresident aliens, most gifts of any property by citizens or residents, in excess of an annual exclusion ($ 13,000 for gifts made in 2011) per donor per donee. Taxable estates are certain U.S. property of non-resident alien decedents, and most

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Estate and gift taxes in the United States are imposed by the federal and some state governments. The estate tax is an excise tax levied on the right to pass property at death. It is imposed on the estate, not the beneficiary. Some states impose an inheritance tax on recipients of bequests. Gift

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State and local taxable income is determined under state law, and often is based on federal taxable income. Most states conform to many federal concepts and definitions, including defining income and business deductions and timing thereof. State rules vary widely regarding to individual itemized

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By 1796, state and local governments in fourteen of the 15 states taxed land. Delaware taxed the income from property. The War of 1812 required a federal sales tax on specific luxury items due to its costs. However, internal taxes were dropped in 1817 in favor of import tariffs that went to the

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This penalty is applied when the information or tax returns are not filed on time or correctly, i.e., in case there are inconsistencies in the information this penalty will be applied to the user. In this case, charges may apply, as established in 2024, depending on the period in which the user

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or air waybill describing the goods. For purposes of customs duty assessment, they must also be accompanied by an invoice documenting the transaction value. The goods on the bill of lading and invoice are classified and duty is computed by the importer or CBP. The amount of this duty is payable

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Property taxes are most commonly applied to real estate and business property. Real property generally includes all interests considered under that state's law to be ownership interests in land, buildings, and improvements. Ownership interests include ownership of title as well as certain other

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After making $ 400 more; going down to the 89,000 row the tax is $ 100 more. The next column is the tax divided by 89,000. The new law is the next column. This tax equals 10% of their income from $ 24,000 to $ 43,050 plus 12% from $ 43,050 to $ 89,000. The singles' sets of markers can be set up

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are imposed by the federal and all state governments. These include Social Security and Medicare taxes imposed on both employers and employees, at a combined rate of 15.3% (13.3% for 2011 and 2012). Social Security tax applies only to the first $ 132,900 of wages in 2019. There is an additional

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and more comprehensive definitions of income and deduction items. Various aspects of the present system of definitions were expanded through 1926, when U.S. law was organized as the United States Code. Income, estate, gift, and excise tax provisions, plus provisions relating to tax returns and

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and also imposed local taxes. Property taxes were imposed in the Colonies as early as 1634. In 1673, the English Parliament imposed a tax on exports from the American Colonies, and with it created the first tax administration in what would become the United States. Other tariffs and taxes were

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The IRS maintains several Service Centers at which tax returns are processed. Taxpayers generally file most types of tax returns by mail with these Service Centers, or file electronically. The IRS also maintains a National Office in Washington, DC, and numerous local offices providing taxpayer

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Sales taxes, including those imposed by local governments, are generally administered at the state level. States imposing sales tax require retail sellers to register with the state, collect tax from customers, file returns, and remit the tax to the state. Procedural rules vary widely. Sellers

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The U.S. has an assortment of federal, state, local, and special-purpose governmental jurisdictions. Each imposes taxes to fully or partly fund its operations. These taxes may be imposed on the same income, property or activity, often without offset of one tax against another. The types of tax

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Fees are often imposed by governments for use of certain facilities or services. Such fees are generally imposed at the time of use. Multi-use permits may be available. For example, fees are imposed for use of national or state parks, for requesting and obtaining certain rulings from the U.S.

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Life insurance proceeds are included in the gross estate. The value of a right of a beneficiary of an estate to receive an annuity is included in the gross estate. Certain transfers during lifetime may be included in the gross estate. Certain powers of a decedent to control the disposition of

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subject to estate tax. Whether a decedent has sufficient interest in property for the property to be subject to gift or estate tax is determined under applicable state property laws. Certain interests in property that lapse at death (such as life insurance) are included in the taxable estate.

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are required in those jurisdictions imposing an income tax. Employers having contact with the jurisdiction must withhold the tax from wages paid to their employees in those jurisdictions. Computation of the amount of tax to withhold is performed by the employer based on representations by the

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The tax return preparers who engage in misconduct are hereby penalized, i.e., there may be a possibility that an agent certified to prepare a third party's tax returns may fail to comply with the established tax regulations. Charges will be made based on the number of violations, the type of

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jurisdiction has various remedies for collection, in many cases including seizure and sale of the property. Property taxes constitute a lien on the property to which transfers are also subject. Mortgage companies often collect taxes from property owners and remit them on behalf of the owner.

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This penalty is applied when the tax filer has its financial activity established abroad and does not comply with U.S. tax rules and regulations. In this case monthly interest is charged until the debtor pays the taxes based on the tax regulations where he files his taxes, in this case U.S.

2715:

Each employer is required to provide each employee an annual report on IRS Form W-2 of wages paid and federal, state and local taxes withheld, with a copy sent to the IRS and the taxation authority of the state. These are due by January 31 and February 28 (March 31 if filed electronically),

2339:

Corporations must pay tax on their taxable income independently of their shareholders. Shareholders are also subject to tax on dividends received from corporations. By contrast, partnerships are not subject to income tax, but their partners calculate their taxes by including their shares of

3217:

Tax returns filed with the IRS are subject to examination and adjustment, commonly called an IRS audit. Only a small percentage of returns (about 1% of individual returns in IRS FY 2008) are examined each year. The selection of returns uses a variety of methods based on IRS experiences. On

2926:

Once value is determined, the assessor typically notifies the last known property owner of the value determination. After values are settled, property tax bills or notices are sent to property owners. Payment times and terms vary widely. If a property owner fails to pay the tax, the taxing

1722:

imposed a $ 10,000 limit on the state and local tax ("SALT") deduction, which raised the effective tax rate on medium and high earners in high tax states. Prior to the SALT deduction limit, the average deduction exceeded $ 10,000 in most of the Midwest, and exceeded $ 11,000 in most of the

1776:

are imposed by the federal and some state governments on the transfer of property inheritance, by will, or by lifetime donation. Similar to federal income taxes, federal estate and gift taxes are imposed on worldwide property of citizens and residents and allow a credit for foreign taxes.

2074:

Federal and state income tax is calculated, and returns filed, for each taxpayer. Two married individuals may calculate tax and file returns jointly or separately. In addition, unmarried individuals supporting children or certain other relatives may file a return as a head of household.

3576:, which is due to the lack of attention and the correct following of the U.S. tax laws to complete the tax return. It is considered that the person may recklessly or intentionally disregard the established rules or regulations. On the other hand, there may also be the case where a 3050:

taxes are levied on the giver (donor) of property where the property is transferred for less than adequate consideration. An additional generation-skipping transfer (GST) tax is imposed by the federal and some state governments on transfers to grandchildren (or their descendants).

2563:

at the federal level and with a few states. Electronic filing of federal and many state returns is widely encouraged and in some cases required, and many vendors offer computer software for use by taxpayers and paid return preparers to prepare and electronically file returns.

2217:

Itemizers can figure the tax without moving the scale by taking the difference off the top. The couple above, having receipts for $ 22,700 in deductions, means that the last $ 10,000 of their income is tax free. After seven years the papers can be destroyed; if unchallenged.

2348:

and certain other business entities may elect to be treated as corporations or as partnerships. States generally follow such characterization. Many states also allow corporations to elect S corporation status. Charitable organizations are subject to tax on business income.

1859:

Taxes based on income are imposed at the federal, most state, and some local levels within the United States. The tax systems within each jurisdiction may define taxable income separately. Many states refer to some extent to federal concepts for determining taxable income.

1998:, withholding of tax from wages). To the extent taxes are not covered by withholdings, taxpayers must make estimated tax payments, generally quarterly. Tax returns are subject to review and adjustment by taxing authorities, though far fewer than all returns are reviewed. 2278:. One personal exemption is allowed per taxpayer, and additional such deductions are allowed for each child or certain other individuals supported by the taxpayer. The standard deduction amount varies by taxpayer filing status. Itemized deductions by individuals include 3348:, collects customs duties and regulates international trade. It has a workforce of over 58,000 employees covering over 300 official ports of entry to the United States. CBP has authority to seize and dispose of cargo in the case of certain violations of customs rules. 2028:. Individuals may be a citizen or resident of the United States but not a resident of a state. Many states grant a similar credit for taxes paid to other states. These credits are generally limited to the amount of tax on income from foreign (or other state) sources. 2558:

The state forms vary widely, and rarely correspond to federal forms. Tax returns vary from the two-page (Form 1040EZ) used by nearly 70% of individual filers to thousands of pages of forms and attachments for large entities. Groups of corporations may elect to file

3856:

The first individual income tax return Form 1040 under the 1913 law was four pages long. In 1915, some Congressmen complained about the complexity of the form. In 1921, Congress considered but did not enact replacement of the income tax with a national sales tax.

3159:

Organization of state and local tax administrations varies widely. Every state maintains a tax administration. A few states administer some local taxes in whole or part. Most localities also maintain a tax administration or share one with neighboring localities.

2940:

source. Customs rules differ from other import restrictions. Failure to properly comply with customs rules can result in seizure of goods and criminal penalties against involved parties. United States Customs and Border Protection ("CBP") enforces customs rules.

1831:

of an entity that is or, under entity classification rules, is classified as a partnership. Another example relates to the grantors or beneficiaries of trusts. Yet another example relates to the United States shareholders of controlled foreign corporations.

1681:, as rates of tax generally increase as taxable income increases. As a group, the lowest earning workers, especially those with dependents, pay no income taxes and may actually receive a small subsidy from the federal government (from child credits and the 3562:

This penalty is applied to the customer who has not paid his taxes before their due date. In this case the penalty is fixed with a percentage based on the amount of taxes that have not been paid. As previously mentioned, this penalty will not exceed 25%.

3250:

In addition to enforcing tax laws, the IRS provides formal and informal guidance to taxpayers. While often referred to as IRS Regulations, the regulations under the Internal Revenue Code are issued by the Department of Treasury. IRS guidance consists of:

3833:

this proved to be one of the worst systems as it imposed a huge burden on revenue authorities to correlate large quantities of information. As had Britain, the United States returned to the deduction-at-source system thirty years after it was abolished.

1717:

vary from 10% to 37% of taxable income. State and local tax rates vary widely by jurisdiction, from 0% to 13.30% of income, and many are graduated. State taxes are generally treated as a deductible expense for federal tax computation, although the

1767:

duties on the import of many types of goods from many jurisdictions. These tariffs or duties must be paid before the goods can be legally imported. Rates of duty vary from 0% to more than 20%, based on the particular goods and country of origin.

1685:). Taxes fall much more heavily on labor income than on capital income. Divergent taxes and subsidies for different forms of income and spending can also constitute a form of indirect taxation of some activities over others. Taxes are imposed on 3841:

significantly lowered tax rates, adopted sweeping expansions of international rules, eliminated the lower individual tax rate for capital gains, added significant inventory accounting rules, and made substantial other expansions of the law.

2503:

Many states impose minimum income taxes on corporations or a tax computed on an alternative tax base. These include taxes based on the capital of corporations and alternative measures of income for individuals. Details vary widely by state.

3589:

This penalty applies when the person has filed a claim for a refund or return of income tax for an excessive amount and no reasonable cause applies for such claim. The penalty is equal to 20% of the excessive amount that has been claimed.

2889:

Assessment ratios and tax rates vary widely among jurisdictions, and may vary by type of property within a jurisdiction. Where a property has recently been sold between unrelated sellers, such sale establishes fair market value. In other (

3741:, adopted in 1787, authorized the federal government to lay and collect taxes, but required that some types of tax revenues be given to the states in proportion to population. Tariffs were the principal federal tax through the 1800s. 2254:

Some types of business expenses are deductible over a period of years rather than when incurred. These include the cost of long lived assets such as buildings and equipment. The cost of such assets is recovered through deductions for

3139:

Taxes in the United States are administered by hundreds of tax authorities. At the federal level there are three tax administrations. Most domestic federal taxes are administered by the Internal Revenue Service, which is part of the

2893:, most) cases, the value must be estimated. Common estimation techniques include comparable sales, depreciated cost, and an income approach. Property owners may also declare a value, which is subject to change by the tax assessor. 3027:

Board. Goods in a Foreign-Trade Zone are not considered imported to the United States until they leave the Zone. Foreign goods may be used to manufacture other goods within the zone for export without payment of customs duties.

3580:

applies, which applies when the person understates his tax liability by 10% of the tax shown on his return or equals USD 5,000. However, if the person has qualified for a business deduction, the percentage is 5% or USD 5,000.

3660:– 11.9 million documents that, beginning from October 31, 2021, exposed offshore accounts of world leaders and celebrities. In total the United States were revealed to shelter the second largest amount of money in the world. 2247:

deductions are subject to limitations. For example, only 50% of the amount incurred for any meals or entertainment may be deducted. The amount and timing of deductions for business expenses is determined under the taxpayer's

9351: 7765:

will pilot a free direct-filing system... that could save Americans $ 33 billion a year on tax software and filing fees. And the IRS could do even more. The IRS could autofill forms for nearly half of returns. But

3392:

provided that "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." The

3408:, Internal Revenue Code, and various other provisions. These laws specifically authorize the United States Secretary of the Treasury to delegate various powers related to levy, assessment and collection of taxes. 4759: 3599:

days the payment is overdue from the due date. From 1 to 5 days is equivalent to a penalty of 2% of the amount that has not been paid, however, if the delay exceeds 15 days the percentage can increase up to 10%.

3500:

estimated to be in the range of $ 450–$ 500 billion and unreported income was estimated to be approximately $ 2 trillion. Therefore, 18–19 percent of total reportable income was not properly reported to the IRS.

2235:

The share of total income and federal, state and local taxes paid by income group. Total taxes include income taxes, payroll taxes, state and local sales taxes, federal and state excise taxes, and local property

2187:

Foreign non-resident persons are taxed only on income from U.S. sources or from a U.S. business. Tax on foreign non-resident persons on non-business income is at 30% of the gross income, but reduced under many

3218:

examination, the IRS may request additional information from the taxpayer by mail, in person at IRS local offices, or at the business location of the taxpayer. The taxpayer is entitled to representation by an

2919:. Property owners have rights in each jurisdiction to declare or contest the value so determined. Property values generally must be coordinated among jurisdictions, and such coordination is often performed by 8057: 8027: 7932: 3005:

After duty has been paid on particular goods, the importer can seek a refund of duties if the goods are exported without substantial modification. The process of claiming a refund is known as duty drawback.

1742:

eliminates U.S. taxes on the first $ 120,000 of annual foreign source earned income of U.S. citizens and certain U.S. residents living and working abroad. (This is the inflation-adjusted amount for 2023.)

3836:

In 1986, Congress adopted, with little modification, a major expansion of the income tax portion of the IRS Code proposed in 1985 by the U.S. Treasury Department under President Reagan. The thousand-page

1697:

Most business expenses reduce taxable income, though limits apply to a few expenses. Individuals are permitted to reduce taxable income by personal allowances and certain non-business expenses, including

3634:

Like the previous one, the difference is that this penalty is applied to individuals, estates, or trusts. The calculation of the amount is made under the same conditions as the penalty to a corporation.

2719:

Employers are required to pay payroll taxes to the taxing jurisdiction under varying rules, in many cases within 1 banking day. Payment of federal and many state payroll taxes is required to be made by

5496:

for federal requirements. EFT is required for federal payments if aggregate federal tax payments, including corporate income tax and payroll taxes, exceeded $ 200,000 in the preceding year. See, e.g.,

2475:. States tax individuals resident outside the state and corporations organized outside the state only on wages or business income within the state. Payers of some types of income to non-residents must 8052: 2661:

to the employees. Income taxes withheld from payroll are not final taxes, merely prepayments. Employees must still file income tax returns and self assess tax, claiming amounts withheld as payments.

4616: 9346: 9603: 8032: 10323: 3093:

The taxable estate of a married decedent is reduced by a deduction for all property passing to the decedent's spouse. Certain terminable interests are included. Other conditions may apply.

2534:

Income taxes in the United States are self-assessed by taxpayers by filing required tax returns. Taxpayers, as well as certain non-tax-paying entities, like partnerships, must file annual

7872: 2378:

for low income wage earners. Some credits, such as the Work Opportunity Tax Credit, are available to businesses, including various special industry incentives. A few credits, such as the

3086:, subject to limited dollar amount and other conditions. Monetary assets, such as cash, mortgages, and notes, are valued at the face amount, unless another value is clearly established. 10815: 7922: 4836: 3785:, as "all income from whatever source derived". The tax allowed deductions for business expenses, but few non-business deductions. In 1918 the income tax law was expanded to include a 9004: 6303:, 868 F.2d 236, 89-1 U.S. Tax Cas. (CCH) ¶ 9184 (7th Cir. 1989). For background on how arguments that the tax laws are unconstitutional may help the prosecution prove willfulness in 3845:

Federal income tax rates have been modified frequently. Tax rates were changed in 34 of the 97 years between 1913 and 2010. The rate structure has been graduated since the 1913 act.

7937: 7832: 3703:

According to a 2011 study, the U.S. economy would become approximately $ 1.6 trillion larger or $ 5,200 wealthier per person, after a simplification of the complex U.S. tax system.

8022: 4030: 8465: 7987: 499: 3233:

Taxpayers have certain rights in an audit. Upon conclusion of the audit, the IRS may accept the tax return as filed or propose adjustments to the return. The IRS may also assess

762: 3864:

The states had also come to rely heavily on retail sales taxes. However, as of the beginning of World War II, only two cities (New York and New Orleans) had local sales taxes.

2456:

deductions. Most states do not allow a deduction for state income taxes for individuals or corporations, and impose tax on certain types of income exempt at the federal level.

10688: 5614: 2471:

Foreign individuals and corporations not resident in the United States are subject to federal income tax only on income from a U.S. business and certain types of income from

8674: 3472:

Each major type of tax in the United States has been used by some jurisdiction at some time as a tool of social policy. Both liberals and conservatives have called for more

3363:

State tax returns are filed separately with those tax administrations, not with the federal tax administrations. Each state has its own procedural rules, which vary widely.

9073: 3805:

engineered a series of significant income tax cuts under three presidents. Mellon argued that tax cuts would spur growth. Taxes were raised again in the latter part of the

3695:

incorporate here as to enjoy the benefits of high privacy. In addition, there are other laws on privacy and company officers' liability that make Nevada business friendly.

8042: 3434:

Average effective tax rates of 400 richest families and bottom 50% of US households. 1960-2018. Includes federal, state, and local taxes. Data sources: Emmanual Saez and

10405: 8037: 7561: 3397:

provided that "powers not delegated to the United States by this Constitution, nor prohibited to the States, are reserved to the States respectively, or to the people."

476: 465: 3875:

for some income, property, or persons. These exemptions have their roots both in tax theory, federal and state legislative history, and the United States Constitution.

2999:

immediately, and must be paid before the goods can be imported. Most assessments of goods are now done by the importer and documentation filed with CBP electronically.

2111:

Individuals are subject to federal graduated tax rates from 10% to 37%. Corporations are subject to a 21% federal rate of tax. Prior to 2018, the effective date of the

10410: 8679: 8498: 8400: 8047: 2169:. Gross income includes "all income from whatever source", and is not limited to cash received. Income from illegal activities is taxable and must be reported to the 9101: 3852:

Total tax revenue (not adjusted for inflation) for the U.S. federal government from 1980 to 2009 compared to the amount of revenue coming from individual income taxes

2476: 10505: 9845: 9715: 9361: 8684: 8508: 7927: 7877: 7368: 6324: (1991) (defendant arguing about constitutionality may be evidence that the defendant was aware of the tax law, and is not a defense to a charge of willfulness). 5718:

Generally, tax assessors send the bills. In Louisiana, however, the parish sheriff is responsible for billing and collection of property tax. See La. Basics, p. 2.

3144:. Alcohol, tobacco, and firearms taxes are administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB). Taxes on imports (customs duties) are administered by 3656:, among its 50 states there are some that individuals and companies use to store their wealth and avoid or evade taxes. This fact was mostly revealed in the leaked 8012: 8007: 8002: 7857: 2513: 1497: 747: 7992: 3119:

Internal Revenue Service (IRS), for the use of certain highways (called "tolls" or toll roads), for parking on public streets, and for the use of public transit.

11095: 9975: 9053: 8984: 8483: 8423: 8418: 8340: 7912: 7887: 6404: 2287: 1707: 1625: 11854: 10582: 10350: 10184: 9840: 8543: 8518: 7962: 7897: 7867: 7520: 5734: 5160:

The determination of whether a person performing services is an employee subject to payroll tax or an independent contractor who self assesses tax is based on

1734:

on worldwide income, in the same manner and rates as residents. The U.S. Supreme Court upheld the constitutionality of imposition of such a tax in the case of

634: 7761:, June 26, / July 3, 2023, p. 14. "In early 2024, a few taxpayers will participate in a project to file their taxes for free with the government.... The 6464: 3097:

gross estate exceed the exclusions. Each state has its own forms and filing requirements. Tax authorities may examine and adjust gift and estate tax returns.

2902:

rights to property. Automobile and boat registration fees are a subset of this tax. Other nonbusiness goods are generally not subject to property tax, though

10871: 10438: 10328: 9131: 8656: 8590: 7977: 7882: 7372: 6314: 4445: 3899: 3782: 3781:

The federal income tax enacted in 1913 included corporate and individual income taxes. It defined income using language from prior laws, incorporated in the

3767: 3522:

corresponding value. The IRS has established the tax rules and regulations in a very clear manner so that users comply with their tax obligations properly.

3389: 1907: 1755:

business property. Property tax rules and rates vary widely with annual median rates ranging from 0.2% to 1.9% of a property's value depending on the state.

757: 736: 454: 11927: 10206: 8513: 8503: 8428: 8293: 8227: 7907: 7847: 3323: 3179:

The Internal Revenue Service administers all U.S. federal tax laws on domestic activities, except those taxes administered by TTB. IRS functions include:

12015: 11849: 10243: 8800: 8553: 8488: 8222: 7967: 7892: 2495:(AMT) is imposed at the federal level on a somewhat modified version of taxable income. The tax applies to individuals and corporations. The tax base is 2153:

Share of income tax paid by level of income. The top 2.7% of taxpayers (those with income over $ 250,000) paid 51.6% of the federal income taxes in 2014.

1658:, dividends, imports, estates and gifts, as well as various fees. In 2020, taxes collected by federal, state, and local governments amounted to 25.5% of 10783: 10641: 8629: 8538: 8523: 8303: 8298: 8288: 8237: 8232: 4089: 3545:

responds after having been notified. The penalty may range from USD 60, in case the response is made 30 days later, to USD 630 for willful disregard.

3002:

After duties have been paid, CBP approves the goods for import. They can then be removed from the port of entry, bonded warehouse, or Free-Trade Zone.

7781: 4371: 2005:

less exemptions, deductions, and personal exemptions. Gross income includes "all income from whatever source". Certain income, however, is subject to

1869: 10345: 10132: 8563: 8558: 8548: 8533: 3491: 3394: 527: 3430: 10837: 10810: 10127: 8725: 8608: 8528: 8363: 1456: 1452: 1233: 7039: 11185: 11145: 9481: 8758: 8753: 8460: 8308: 8260: 3411:

State constitutions uniformly grant the state government the right to levy and collect taxes. Limitations under state constitutions vary widely.

3074:. State estate taxes are deductible, with limitations, in computing the federal taxable estate. Bequests to charities reduce the taxable estate. 2366:

A wide variety of tax credits may reduce income tax at the federal and state levels. Some credits are available only to individuals, such as the

719: 2452:. Prior to the change, the average deduction exceeded $ 10,000 in most of the Midwest, most of the Northeast, as well as California and Oregon. 10993: 9911: 9398: 8707: 8568: 8150: 8090: 5649: 4159: 1183: 4843: 3495:

U.S. Treasury Department 2019 estimates of unpaid taxes indicate that over half of all unpaid taxes are attributable to the top 5% of earners.

11802: 11207: 10443: 9650: 8820: 8735: 7811: 7532: 3345: 3153: 1108: 629: 491: 3356:

Every state in the United States has its own tax administration, subject to the rules of that state's law and regulations. For example, the

10825: 10422: 10238: 10179: 9762: 9720: 9476: 9471: 9466: 9461: 9456: 9451: 9446: 9441: 9436: 9431: 8763: 1474: 1315: 1208: 4687: 3760:. The tax lapsed after the American Civil War. Subsequently enacted income taxes were held to be unconstitutional by the Supreme Court in 11949: 11792: 11687: 11432: 11170: 10290: 10201: 9943: 9928: 9810: 7336: 1618: 1330: 752: 6040: 5402: 3572:

some type of extension or credit for which he/she does not qualify. Within this penalty the IRS can proceed in two ways. It can apply a

11775: 11290: 11285: 11275: 10648: 10377: 9625: 9154: 9029: 8881: 8643: 8395: 8335: 8160: 3762: 3626:

penalty will depend on the amount of the underpayment, the period overdue for payment and the quarterly interest rate mentioned above.

2915:

determining property values. The determination of values and calculation of tax is generally performed by an official referred to as a

1894: 1555: 1550: 1413: 742: 6146: 2716:

respectively, following the calendar year in which wages are paid. The Form W-2 constitutes proof of payment of tax for the employee.

1780: 11944: 11887: 11780: 11609: 11051: 9554: 8455: 8382: 7360: 3682: 3463: 2986:

Where goods subject to different rates of duty are commingled, the entire shipment may be taxed at the highest applicable duty rate.

2334: 1560: 1196: 1098: 549: 538: 5611: 5164: 11991: 11787: 11280: 10768: 10708: 10268: 9923: 9815: 9665: 8125: 8110: 6334: 6091: 5903: 5867: 5025: 3884: 3720: 3455: 3299:, enforces federal excise tax laws related to alcohol, tobacco, and firearms. TTB has six divisions, each with discrete functions: 3296: 3290: 3149: 3141: 3023: 1373: 1228: 131: 5950: 11897: 11870: 11829: 11824: 11797: 11727: 11614: 11410: 11217: 10805: 10629: 10527: 10159: 9289: 9170: 8941: 8842: 8793: 8600: 8450: 8390: 8165: 2670: 2626: 1922: 1643: 1364: 377: 5588:

both prohibit states from imposing a sales and use tax collection obligation on out of state sellers with no nexus in the state.

12090: 12085: 11998: 11707: 11390: 11295: 11125: 11073: 11034: 10601: 10596: 10450: 10387: 10340: 10318: 10283: 9938: 9794: 8347: 8330: 8247: 8180: 7982: 5625: 2585: 1678: 1655: 1611: 1426: 1395: 1351: 1325: 1265: 1245: 1143: 1128: 771: 647: 446: 71: 4535: 11814: 11702: 11572: 11476: 11385: 11309: 10854: 10820: 9835: 9825: 9820: 9678: 9673: 9537: 9502: 8651: 8135: 8130: 7743: 7723: 7710: 7648: 7634: 7619: 7601: 7583: 5818: 3806: 1651: 1386: 1270: 1117: 566: 330: 288: 211: 6368:

Page, Benjamin I.; Bartels, Larry M.; Seawright, Jason (2013). "Democracy and the Policy Preferences of Wealthy Americans".

1834:

With a few exceptions, one level of government does not impose tax on another level of government or its instrumentalities.

12010: 11907: 11844: 11834: 11717: 11508: 11471: 11400: 11232: 11197: 10748: 10478: 10211: 9982: 9933: 9906: 9830: 9789: 8255: 8120: 2643: 2352:

Certain transactions of business entities are not subject to tax. These include many types of formation or reorganization.

2297:

Personal exemptions, the standard deduction, and itemized deductions are limited (phased out) above certain income levels.

1487: 487: 6080: 5665:

Such date varies by jurisdiction, and may be referred to as the assessment date, valuation date, lien date, or other term.

5268:

Note that an equivalent Self Employment Tax is imposed on self-employed persons, including independent contractors, under

4064: 3422:

are varied, but have been uniformly rejected by the Internal Revenue Service and by the courts and ruled to be frivolous.

2560: 11966: 11954: 11892: 11649: 11140: 11039: 10636: 10295: 10191: 10075: 8702: 8694: 8442: 6430: 6003:"Publication 556 (09/2013), Examination of Returns, Appeal Rights, and Claims for Refund | Internal Revenue Service" 5976: 3914: 3454:

Proposed tax plan payment rates by income group as a percentage of income, including mandatory health insurance, of four

3400:

Congress has enacted numerous laws dealing with taxes since adoption of the Constitution. Those laws are now codified as

3327: 3070:

less liabilities of the decedent, costs of administration (including funeral expenses) and certain other deductions, see

2881:

cities, school districts) may have authority to tax the same property. Few states impose a tax on the value of property.

1694:, large corporations are subject to a 15% minimum tax for which the starting point is annual financial statement income. 1403: 1280: 800: 591: 516: 206: 161: 106: 3978: 3861:

the state. This led to a long line of Supreme Court cases limiting the ability of states to tax income of nonresidents.

3183:

Processing federal tax returns (except TTB returns), including those for Social Security and other federal payroll taxes

11939: 11880: 11765: 11760: 11697: 11459: 11420: 11380: 11227: 11180: 11160: 10773: 10400: 10395: 10300: 10248: 9777: 9532: 9391: 9251: 8786: 8717: 8624: 8322: 8155: 8140: 8115: 8099: 8083: 7685: 3339: 3145: 2326: 2267: 2037: 2014: 1545: 1525: 1300: 1295: 1250: 938: 820: 663: 655: 403: 76: 5085:"About Form 1040-EZ, Income Tax Return for Single and Joint Filers with No Dependents | Internal Revenue Service" 2127:

are generally deductible in computing federal taxable income for taxpayers who itemize their deductions; however, the

11981: 11961: 11912: 11902: 11770: 11692: 11669: 11629: 11493: 11483: 11360: 11335: 11242: 11222: 10700: 10490: 10216: 9598: 9297: 8745: 8582: 7804: 7672: 7352: 7308: 6856: 3773: 2875: 2622: 1540: 1535: 1530: 1433: 1408: 1369: 1260: 1203: 1168: 883: 385: 232: 186: 6989: 6882: 5728: 2131:

limited the maximum amount of the deduction to $ 10,000 for individuals and married couples from 2018 through 2025.

1848: 11986: 11932: 11917: 11819: 11654: 11130: 11083: 11078: 10980: 10907: 10607: 10372: 9901: 8493: 8170: 7677: 7234: 6456: 5785: 5584: 3904: 3486: 3044: 2782: 2367: 2279: 1699: 1479: 1464: 1440: 1355: 1173: 1155: 1150: 191: 156: 96: 6017:"Examination Coverage: Individual Income Tax Returns Examined, by Size of Adjusted Gross Income, Fiscal Year 2008" 4521: 3053: 2500:

of regular tax. A credit against future regular income tax is allowed for such excess, with certain restrictions.

12020: 11809: 11750: 11659: 11550: 11525: 11022: 11012: 10577: 10495: 10433: 10417: 10263: 10258: 10022: 10002: 9992: 9987: 6830: 6546: 5561: 5101: 4936: 3814: 3036: 2816: 2591: 2371: 2025: 2020:

The U.S. federal and most state income tax systems tax the worldwide income of citizens and residents. A federal

1843: 1739: 1723:

Northeastern United States, as well as California and Oregon. The states impacted the most by the limit were the

1691: 1670: 1492: 1343: 1285: 1240: 1068: 727: 101: 86: 81: 4000:"Temporary Taxes to Fund Education. Guaranteed Local Public Safety Funding. Initiative Constitutional Amendment" 3204:

Providing written guidance in the form of rulings binding on the IRS for the public and for particular taxpayers

2572: 2472: 2017:, a fixed dollar allowance. The allowance of some nonbusiness deductions is phased out at higher income levels. 12003: 11677: 11624: 11540: 11530: 11498: 11427: 11415: 11370: 11257: 11155: 11017: 10937: 10927: 10713: 10570: 10273: 10231: 10174: 9948: 9859: 8968: 5846:

Nonresident aliens are subject to estate and gift tax only on property interests considered to have U.S. situs.

3894: 3777:

U.S. federal government tax receipts as a percentage of GDP from 1945 to 2015. 2010 to 2015 data are estimated.

3357: 3219: 2231: 1727:(NY, NJ, and CT) and California; the average SALT deduction in those states was greater than $ 17,000 in 2014. 1310: 1305: 805: 785: 608: 574: 4706: 4200:", 80 Tax Notes 591 (Aug. 3, 1998); and Sheldon D. Pollack, "Origins of the Modern Income Tax, 1894–1913," 66 2953:

system. Examples include laptop computers used by persons traveling in the U.S. and samples used by salesmen.

2398: 2313:

corporate income tax rate is lower than the highest nominal rate, which can be significant in part because of

11755: 11619: 11535: 11466: 11437: 11375: 11265: 10881: 10253: 10146: 9384: 9316: 9205: 8730: 8368: 8076: 7190: 6937: 6908: 6536:"America's Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S" 6304: 4695:

U.S. Senate Committee on Homeland Security and Governmental Affairs, Permanent Subcommittee on Investigations

4440: 3939: 3909: 3415: 3040: 2657:. Amounts of income tax so withheld must be paid to the taxing jurisdiction, and are available as refundable 2479:

federal or state income tax on the payment. Federal withholding of 30% on such income may be reduced under a

2449: 2445: 2283: 2128: 2124: 2112: 2108:, tax is lower) for married couples filing a joint return or single individuals filing as head of household. 1994:

Taxpayers are required to file tax returns and self assess tax. Tax may be withheld from payments of income (

1719: 1703: 1290: 1275: 993: 353: 196: 91: 7014: 2724:

if certain dollar thresholds are met, or by deposit with a bank for the benefit of the taxing jurisdiction.

2459:

Some states have alternative measures of taxable income, or alternative taxes, especially for corporations.

12050: 12043: 11976: 11839: 11722: 11644: 11634: 11488: 11449: 11405: 11365: 11322: 11270: 11202: 11175: 11135: 11113: 10922: 10736: 10683: 10616: 10473: 10429: 10357: 10278: 10196: 10007: 9871: 9700: 9608: 9416: 9178: 9045: 7797: 5607: 4160:"T13-0174 - Average Effective Federal Tax Rates by Filing Status; by Expanded Cash Income Percentile, 2014" 3826: 2697: 2599: 732: 624: 248: 126: 3711: 11971: 11922: 11737: 11639: 11562: 11444: 11340: 11165: 11150: 11088: 10723: 10678: 10485: 10367: 10221: 7364: 5750: 5578: 5475:. Note that some states and cities obtain their W-2 information from the IRS and from taxpayers directly. 3822: 3818: 3223: 1885: 1565: 1379: 1163: 1088: 1033: 998: 3999: 3868:

deduction for federal purposes. These taxes remained under 1% of government revenues through the 1990s.

2683: 11875: 11745: 11577: 11557: 11545: 11355: 11345: 11027: 10932: 10545: 10535: 10062: 10057: 10047: 10042: 9564: 9110: 9087: 8828: 4184:

See generally Boris I. Bittker, "Constitutional Limits on the Taxing Power of the Federal Government,"

3738: 3381: 2535: 2529: 2083:

States may have different rules for determining a taxpayer's filing status, especially for people in a

1731: 1073: 978: 263: 136: 7556: 7481:

The 1861 federal income tax exempted religious, charitable, educational, and scientific organizations.

6963: 3737:, the United States government did not have the power to tax. All such power lay with the states. The 3405: 3401: 3318:

Advertising, Labeling, and Formulation Division: implements various labeling and ingredient monitoring

3258:, Revenue Procedures, and various IRS pronouncements applicable to all taxpayers and published in the 2787: 11454: 10760: 10565: 10560: 10122: 9576: 9146: 9021: 8976: 7413: 7344: 7212: 7132: 3734: 3617:

is less than 1,250 USD. In case the debt exceeds this amount, the penalty is 2% of the amount owed.

3259: 3230:, at the expense of the taxpayer, who may make representations to the IRS on behalf of the taxpayer. 2920: 2721: 2345: 1038: 1028: 1023: 1003: 323: 6752: 5646: 4163: 3577: 2013:

including most business and some nonbusiness expenses. Individuals are also allowed a deduction for

11567: 10947: 10917: 10912: 10902: 10668: 10624: 10465: 10226: 10012: 9876: 9690: 9630: 9232: 9162: 9037: 8904: 6095: 5906: 5870: 5144: 5028: 3889: 3726: 3573: 3509: 3450: 3201:

Publishing information about U.S. federal taxes, including forms, publications, and other materials

3174: 3083: 2375: 2170: 2149: 2051: 1682: 1103: 953: 868: 393: 111: 5500:, New Jersey requirements for weekly EFT payment where prior year payroll taxes exceeded $ 10,000. 4315: 4288: 3770:

was ratified, permitting the federal government to levy an income tax on both property and labor.

1654:

with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales,

11061: 10797: 10555: 9522: 9013: 8912: 8017: 7837: 7252: 3419: 3127: 2906:

maintains a unique personal property tax on all motor vehicles, including non-business vehicles.

2492: 1915: 1888:

ruled that the U.S. federal income tax on interest income, dividend income and rental income was

1852:

U.S. federal effective tax rates by income percentile and component as projected for 2014 by the

988: 983: 858: 146: 141: 66: 7090: 3668:

Between the years 2011 and 2021 the assets managed in South Dakota by trust companies went from

12059: 11513: 10863: 10673: 10653: 10455: 10310: 10105: 10052: 10037: 9881: 9569: 7356: 7340: 6535: 6309: 6172: 5557:

Carl Davis, Kelly Davis, Matthew Gardner, Robert S. McIntyre, Jeff McLynch, Alla Sapozhnikova,

4932:

Carl Davis, Kelly Davis, Matthew Gardner, Robert S. McIntyre, Jeff McLynch, Alla Sapozhnikova,

4684: 3838: 3385: 2305: 2260: 1469: 1078: 1043: 948: 923: 424: 416: 33: 7444: 7064: 6044: 4923:, the United Kingdom system in which all withholding amounts are determined by Inland Revenue. 4232: 4031:"New York And Other High-Tax States Sue Over SALT Deduction Cap While Jobs Follow Lower Taxes" 2520:, and certain items (such as meals and entertainment) the tax deduction for which is limited. 2448:

in computing federal income, but is capped at $ 10,000 per household since the passage of the

11712: 11395: 10510: 10067: 10032: 10027: 9970: 9953: 9683: 9270: 8857: 8666: 7997: 7543: 7491: 7328: 6318: 5541: 5525: 5509: 5485: 5399: 5371: 5353: 5336: 5326: 5285: 5277: 5269: 5252: 5236: 5220: 5176: 5127: 5067: 5050: 5015:"Net Income (Loss) Reconciliation for Corporations With Total Assets of $ 10 Million or More" 4989: 4965: 4899: 4891: 4867: 4815: 4795: 4775: 4739: 4722: 4668: 4652: 4632: 4596: 4576: 4556: 4484: 4464: 4449: 4411: 4395: 4354: 4335: 4264: 4256: 3791: 3265: 2496: 2291: 1713:

State rules for determining taxable income often differ from federal rules. Federal marginal

1063: 1013: 968: 958: 943: 933: 918: 898: 873: 863: 853: 710: 116: 6648: 6481: 6150: 5835: 3794:. This was reorganized and somewhat expanded in 1954, and remains in the same general form. 2791:

The average effective sales tax for different income groups of the combined 50 States (2007)

365: 12064: 11192: 11066: 10957: 10335: 9767: 9747: 9695: 9645: 9586: 9517: 8865: 7842: 4115: 2419: 2144: 2084: 2042: 1760:

time of sale, or remitted as use tax by buyers of taxable items who did not pay sales tax.

1586: 1083: 1058: 963: 903: 878: 848: 838: 508: 316: 306: 243: 6778: 2539:

state tax authorities provide preprinted forms that must be used to file tax returns. IRS

8: 11604: 11520: 11330: 11046: 10731: 10362: 9559: 9061: 8992: 7972: 7902: 7348: 7332: 7324: 7320: 7316: 7312: 7304: 7300: 7296: 7292: 7288: 7284: 7280: 7276: 7272: 7268: 7264: 7260: 7256: 7248: 5161: 3757: 2540: 2512:

In the United States, taxable income is computed under rules that differ materially from

2210:

88,600. Now, for every $ 100 they earn, $ 25 is taxed until they reach the next bracket.

1873: 1018: 973: 913: 888: 843: 273: 6726: 6622: 5954: 5633: 5497: 3730:

imposed by Parliament. Most of the colonies and many localities adopted property taxes.

10844: 10832: 10550: 10540: 10517: 10500: 9896: 9640: 9635: 9507: 9356: 9224: 9197: 8778: 7917: 7852: 7667: 6674: 6385: 6321: 4452: 3848: 3786: 3746: 2517: 2379: 2310: 2275: 2271: 2166: 2165:. Gross income for federal and most states is receipts and gains from all sources less 2076: 2021: 1710:, and medical and certain other expenses incurred above certain percentages of income. 1213: 1048: 928: 893: 238: 49: 6804: 6700: 6503: 5694: 5054: 2703:

states also impose unemployment, disability insurance, or similar taxes on employees.

1788: 432: 11587: 10743: 10095: 9593: 9512: 9497: 8889: 8068: 7739: 7719: 7706: 7691: 7681: 7644: 7630: 7615: 7597: 7579: 7490:

The Supreme Court ruled that the federal government is immune from state taxation in

6389: 6187:"Internal Revenue Service | An official website of the United States government" 4193: 3239: 2962: 2885: 2577: 1934: 1889: 1853: 1223: 1093: 1053: 1008: 908: 810: 705: 7448: 7385: 7149: 6457:"Conspiracy Theories / How more funding for the I.R.S. became a political firestorm" 5622: 5568:, Institute on Taxation & Economic Policy, Third Edition, November 2009, p. 118. 5375: 5340: 4726: 3825:. Significant tax cuts for corporations and all individuals were enacted during the 3135:

for the U.S. over the past several decades compared to other highly developed states

2614:, on dispositions of assets held for more than one year, are taxed at a lower rate. 2423:

Composition of state and local government tax revenue for sample state of Ohio, 2007

2266:

In addition to business expenses, individuals may reduce income by an allowance for

2024:

is granted for foreign income taxes. Individuals residing abroad may also claim the

11503: 11350: 11056: 10876: 9886: 9727: 9710: 9705: 9544: 8960: 8933: 8873: 7862: 7663: 6377: 6002: 5815: 5781: 4977: 4943:, Institute on Taxation & Economic Policy, Third Edition, November 2009, p. 87. 4879: 4747: 4640: 4620: 4604: 4427: 4423: 4276: 3919: 3766:

because they did not apportion taxes on property by state population. In 1913, the

3071: 2610:

tax rate and are defined as investments held for a year or less before being sold.

2414: 2119: 2095: 815: 181: 6066: 5545: 5529: 5513: 5489: 5357: 5330: 5289: 5281: 5273: 5256: 5240: 5184: 5180: 5071: 4907: 4903: 4895: 4875: 4871: 4823: 4783: 3192:

Enforcement of tax laws through examination of returns and assessment of penalties

2548: 2544: 1808: 11212: 10988: 10886: 10658: 9958: 9891: 9660: 9581: 9527: 8193: 7767: 5822: 5738: 5653: 5629: 5618: 5565: 5406: 5168: 4973: 4969: 4940: 4803: 4799: 4779: 4743: 4691: 4636: 4600: 4584: 4580: 4564: 4560: 4492: 4488: 4472: 4468: 4419: 4415: 3473: 2800: 2649: 2607: 2552: 2391: 2180:

Certain types of income are excluded from gross income (and therefore subject to

1877: 1769: 1690:

all income from whatever source, except that as a result of the enactment of the

1674: 1598: 1218: 700: 683: 673: 616: 552: 479: 283: 268: 6124: 6016: 5224: 4997: 4993: 4819: 4672: 4656: 4399: 4358: 4268: 3303:

Revenue Center: processes tax returns and issues permits, and related activities

2733:$ 50 per form not timely filed. State and local penalties vary by jurisdiction. 11682: 11582: 10965: 10100: 10090: 10085: 10080: 9752: 9615: 9549: 8217: 6531: 6352: 6216: 6099: 5980: 5131: 5014: 4339: 4260: 4137: 3657: 3435: 3255: 3227: 2995: 2330: 2248: 1881: 1724: 1517: 1444: 6381: 5753:

in .pdf exceeds 3,000 pages, including country-specific rules and annotations.

5084: 4505: 3608:

regulations violated, inflation rates, and the number of tax years on record.

3268:

on specific issues, applicable only to the taxpayer who applied for the ruling

2340:

partnership items. Corporations owned entirely by U.S. citizens or residents (

12079: 10663: 9963: 9772: 9407: 8213: 7695: 6240: 5493: 3872: 3802: 3234: 2507: 2341: 2241: 2181: 2162: 2104:

For example, the income level at which each rate starts generally is higher (

2010: 2006: 1950: 1639: 599: 541: 519: 468: 437: 151: 121: 7789: 7755:

Bryce Covert and Mike Konczal, "Make It Simple: An easier way to do taxes",

6964:"Biggest tax haven in U.S.? South Dakota, says Pandora Papers investigation" 5762:

A higher rate of duty (up to 81%) applies to goods from Cuba or North Korea.

5472: 5001: 4763: 4188:, Vol. 41, No. 1, p. 3, American Bar Ass'n (Fall 1987); William D. Andrews, 3941:

Revenue Statistics 2021: The Initial Impact of COVID-19 on OECD Tax Revenues

3271:

IRS Publications providing informal instruction to the public on tax matters

2833: 2712:

and annually with each applicable state, and annually at the federal level.

10970: 10942: 9997: 8208: 7136: 5892: 5856: 5435: 4138:"Effective tax rates: income, payroll, corporate and estate taxes combined" 3810: 3238:

If the IRS proposes adjustments, the taxpayer may agree to the adjustment,

2916: 2595: 2427: 2256: 2158: 2140: 2002: 1751: 695: 678: 666: 530: 457: 21: 7513: 6335:"Making History: U.S. Billionaires Paid Lower Tax Rate Than Working Class" 5929:"CBP website says Department of Homeland Security at bottom right of page" 5448: 5302: 5197: 5172: 4272: 3681:

The state of Delaware is home to nearly 68% of the Fortune 500 companies.

3418:

have questioned the legitimacy of United States federal income tax. These

11247: 10778: 10115: 10017: 9757: 9620: 9376: 8283: 8188: 6570: 5559:"Who Pays? A Distributional Analysis of the Tax Systems in All 50 States" 5418: 5276:. Wages and self employment income subject to these taxes are defined at 4934:"Who Pays? A Distributional Analysis of the Tax Systems in All 50 States" 3798: 3753:

and was the first to administer the tax with a state tax administration.

3442: 2314: 2203: 2059: 1744: 688: 6596: 1795: 1593: 10110: 9916: 9742: 9737: 9655: 8278: 7757: 7180:

Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (Aug. 5, 1861).

6279:, 617 F. Supp. 237, 87-2 U.S. Tax Cas. (CCH) ¶ 9562 (W.D. Mich. 1985); 5105: 4372:"High-income Americans pay most income taxes, but enough to be 'fair'?" 3979:"IRS provides tax inflation adjustments for tax year 2021(IR-2020-245)" 2950: 2745: 2677: 2658: 2480: 2440: 2436: 2361: 2189: 1899: 1686: 1647: 224: 6173:"Forms, Instructions and Publications | Internal Revenue Service" 5148: 11599: 11592: 8203: 6299:; 816 F.2d 311, 87-1 U.S. Tax Cas. (CCH) ¶ 9296 (7th Cir. 1987); and 3653: 3306:

Risk Management: internally develops guidelines and monitors programs

2318: 2196: 1756: 582: 6295:; 53 T.C.M. (CCH) 94, T.C. Memo 1987-78, CCH Dec. 43,696(M) (1987); 5893:"United States Estate (and Generation-Skipping Transfer) Tax Return" 3446:

Total tax rates by income percentile in the United States, 1950–2018

9782: 9732: 8198: 7098: 3955: 3652:

Although the United States as a whole is not generally viewed as a

2903: 2654: 2402: 1954:

Federal receipts by source as share of total receipts (1950–2010):

1827: 1773: 1714: 258: 6271:, 792 F.2d 1438, 86-2 U.S. Tax Cas. (CCH) ¶ 9518 (9th Cir. 1986), 6247:, 749 F.2d 200, 85-1 U.S. Tax. Cas. (CCH) ¶ 9109 (5th Cir. 1984), 5857:"United States Gift (and Generation-Skipping Transfer) Tax Return" 5558: 4933: 3295:

The Alcohol and Tobacco Tax Trade Bureau (TTB), a division of the

2251:

method, which may differ from methods used in accounting records.

1910:

in 1913, and by subsequent U.S. Supreme Court decisions including

7472:, Tax Policy League, New York, cited in Hellerstein, pp. 1013–17. 4350: 4348: 2936: 1764: 278: 253: 201: 7786:, an online database of customs tariffs and market requirements. 6259:; 791 F.2d 58, 86-1 U.S. Tax Cas. (CCH) ¶ 9433 (6th Cir. 1986); 6067:"26 U.S. Code § 6501 - Limitations on assessment and collection" 3944:. Paris: Organisation for Economic Co-operation and Development. 7123:, 1931, referring to a 1634 Massachusetts property tax statute. 6255:, 751 F.2d 85, 85-1 U.S. Tax Cas. (CCH) ¶ 9103 (2d Cir. 1984); 4196:, "The Constitutional Meaning of 'Apportionment of Direct Taxes 3725:

Before 1776, the American Colonies were subject to taxation by

7625:

Whittenberg, Gerald; Altus-Buller, Martha; and Gill, Stephen,

7089:

Laffer, Arthur; Winegarden, Wayne; Childs, John (April 2011).

4345: 3956:"The Distribution of Household Income and Federal Taxes, 2010" 3057:

Estate tax returns as a percentage of adult deaths, 1982–2008.

5951:"Where to File Tax Returns - Addresses Listed by Return Type" 5147:(IRS) explaining various aspects of employer compliance, see 3315:

Tobacco Enforcement Division: enforcement actions for tobacco

3312:

Trade Investigations: investigating arm for non-tobacco items

1730:

The United States is one of two countries in the world that

3574:

Negligence or disregard of the rules or regulations penalty

3344:

U.S. Customs and Border Protection (CBP), an agency of the

3284: 3198:

Referring matters to the Justice Department for prosecution

3186:

Providing assistance to taxpayers in completing tax returns

1663: 1507: 7780:

Tariffs applied by the United States as provided by ITC's

6263:, 845 F.2d 43, 88-1 U.S. Tax Cas. (CCH) ¶ 9308 (2d Cir.), 3790:

enforcement, were codified as Title 26, also known as the

2508:

Differences between book and taxable income for businesses

2075:

Parent-subsidiary groups of companies may elect to file a

2009:

at the federal or state levels. This income is reduced by

7762: 6147:"Topical Index to Forms, Instructions and Publications-A" 4956:, Eighth Edition, 2001 (hereafter "Hellerstein"), p. 929. 3813:. Income tax rates were reduced significantly during the 3669: 3132: 2523: 2463:

they have sufficient nexus in (connection to) the state.

1659: 1512: 8808: 6469:

Source: U.S. Department of Treasury; Estimates from 2019

4313: 3976: 3756:

The first federal income tax was adopted as part of the

174: 9054:

National Federation of Independent Business v. Sebelius

8985:

National Federation of Independent Business v. Sebelius

6857:"Underpayment of Estimated Tax by Corporations Penalty" 6307:

cases, see the United States Supreme Court decision in

3715:

Total government spending on all levels (United States)

3195:

Providing an appeals mechanism for federal tax disputes

2344:) may elect to be treated similarly to partnerships. A 25:

Breakdown of revenues for US Federal Government in 2023

8098: 7527: 7088: 6883:"Underpayment of Estimated Tax by Individuals Penalty" 6405:"America Does Tax Wealth, Just Not Very Intelligently" 6186: 4316:"Choosing the Correct Filing Status (Tax Tip 2016-10)" 4233:"Brushaber v. Union Pacific R. Co., 240 U.S. 1 (1916)" 3090:

property by another are included in the gross estate.

2486: 7538: 3900:

List of countries by tax revenue as percentage of GDP

3768:

Sixteenth Amendment to the United States Constitution

3621:

Underpayment of Estimated Tax by Corporations Penalty

3372:

are located at the taxing jurisdiction's facilities.

2664: 1908:

Sixteenth Amendment to the United States Constitution

6367: 6283:, 76-2 U.S. Tax Cas. (CCH) ¶ 9682 (E.D. Wisc. 1976). 5173:

IRS Publication 15 and the tutorial referenced above

3630:

Underpayment of Estimated Tax by Individuals Penalty

3477:

2010, making federal income taxes less progressive.

3324:

Bureau of Alcohol, Tobacco, Firearms, and Explosives

2737:

the funds from which payment should have been made.

2214:

quickly. The brackets with its tax are cut in half.

7091:"The Economic Burden Caused by Tax Code Complexity" 6831:"Dishonored Check or Other Form of Payment Penalty" 6526: 6524: 3322:Criminal enforcement related to TTB is done by the 5928: 4162:. Tax Policy Center. July 25, 2013. Archived from 3958:. US Congressional Budget Office. December 4, 2013 3100: 2431:Total State Government Tax Revenue By Type in 2020 2385: 1906:decision was overruled by the ratification of the 7639:Hellerstein, Jerome R., and Hellerstein, Walter, 6504:"Tax Gap for Tax Year 2006 Overview Jan. 6, 2012" 6448: 4952:Hellerstein, Jerome H., and Hellerstein, Walter, 4842:. U.S. Department of the Treasury. Archived from 4192:, p. 2, Little, Brown and Company (3d ed. 1985); 3871:All governments within the United States provide 3612:Dishonored Check or Other Form of Payment Penalty 763:Foreign Intelligence Surveillance Court of Review 12077: 10811:Native American recognition in the United States 6521: 3578:Substantial understatement of income tax penalty 3333: 3245: 3189:Collecting all taxes due related to such returns 2602:and the amount of time the investment was held. 7235:"CORPORATE TAXES AND THE TAXATION OF DIVIDENDS" 6909:"International information reporting penalties" 6396: 3647: 3309:Tax Audit: verifies filing and payment of taxes 2680:upon filing an income tax return for the year. 1803: 7015:"How Delaware Thrives as a Business Tax Haven" 6363: 6361: 5647:History of Property Taxes in the United States 4090:"Social Security Wage Base for 2019 Announced" 2994:Imported goods are generally accompanied by a 2598:. The tax rate depends on both the investor's 11208:Greenhouse gas emissions by the United States 9392: 8794: 8084: 7819: 7805: 7641:State and Local Taxation: Cases and Materials 6455:Lopez, German; Wu, Ashley (August 26, 2022). 4954:State and Local Taxation, Cases and Materials 4314:Internal Revenue Service (February 1, 2016). 3977:Internal Revenue Service (October 26, 2020). 3639:International information reporting penalties 3346:United States Department of Homeland Security 3242:, or seek judicial determination of the tax. 3209:services and administering tax examinations. 2653:employee regarding his/her tax status on IRS 2514:U.S. generally accepted accounting principles 2483:. Such treaties do not apply to state taxes. 1619: 324: 8617: 8476: 8411: 8356: 8271: 7386:"Return of Annual Net Income of Individuals" 7191:"Pollock v. Farmers' Loan and Trust Company" 5621:(hereafter "La. Basics"), New York pamphlet 4140:. Peter G. Peterson Foundation. July 1, 2013 2909: 2682: 2226: 1947:treated as corporations or as partnerships. 1863: 1779: 7519:U.S. Customs and Border Protection booklet 6530: 6422: 6358: 6351:Sources listed on graph: Emmanual Saez and 5727:U.S. Customs and Border Protection booklet 4204:295, 323–24, Winter 2013 (Amer. Bar Ass'n). 3797:Federal taxes were expanded greatly during 3525: 3168: 2961:Rates of tax on transaction values vary by 2382:, are available to all types of taxpayers. 9406: 9399: 9385: 8801: 8787: 8091: 8077: 7812: 7798: 7040:"Why Delaware Is Considered a Tax Shelter" 6081:"Consent to Extend the Time to Assess Tax" 2896: 2439:and many localities in the U.S. impose an 2202: 2195: 1626: 1612: 331: 317: 10821:Federally recognized Alaska Native tribes 6565: 6563: 3464:Progressivity in United States income tax 3280:Informal (nonbinding) advice by telephone 3131:The total tax revenue as a percentage of 2740: 2637: 2335:Partnership taxation in the United States 9155:Pollock v. Farmers' Loan & Trust Co. 9030:Pollock v. Farmers' Loan & Trust Co. 6402: 6327: 6127:. Internal Revenue Service. June 4, 2012 5825:, Introduction to Estate and Gift Taxes. 5143:A tutorial is available online from the 3885:History of taxation in the United States 3847: 3772: 3763:Pollock v. Farmers' Loan & Trust Co. 3721:History of taxation in the United States 3710: 3490: 3456:2020 United States presidential election 3449: 3441: 3429: 3366: 3351: 3291:Alcohol and Tobacco Tax and Trade Bureau 3285:Alcohol and Tobacco Tax and Trade Bureau 3126: 3052: 3030: 2832: 2786: 2744: 2706: 2621: 2571: 2426: 2418: 2304: 2290:, medical expenses in excess of 7.5% of 2230: 2148: 2094: 2041: 1949: 1933: 1895:Pollock v. Farmers' Loan & Trust Co. 1847: 1807: 1794: 20: 10872:List of counties and county equivalents 9290:Brushaber v. Union Pacific Railroad Co. 9171:Brushaber v. Union Pacific Railroad Co. 7661: 6901: 6875: 6849: 6823: 6454: 5498:NJ Income Tax – Reporting and Remitting 4533: 3948: 2983:part on value and in part on quantity. 2974:some classifications are based on use. 2671:Federal Insurance Contributions Act tax 2629:were among the most regressive in 2010. 758:Foreign Intelligence Surveillance Court 748:Multidistrict Litigation Judicial Panel 347:This article is part of a series on the 12078: 9336: 7737:J.K. Lasser's Your Income Tax for 2010 7606:Pratt, James W.; Kulsrud, William N.; 7568:Standard texts (most updated annually) 7121:Property Taxation in the United States 6938:"How did the U.S. become a tax haven?" 6932: 6930: 6797: 6771: 6753:"Erroneous claim for refund or credit" 6745: 6719: 6693: 6667: 6641: 6615: 6560: 6467:from the original on August 26, 2022. 4289:JCX-49-11, Joint Committee on Taxation 4028: 3018: 2586:Capital gains tax in the United States 2524:Reporting under self-assessment system 2090: 2069: Lowest marginal income tax rates 1923:Brushaber v. Union Pacific Railroad Co 9380: 9335: 9129: 8818: 8782: 8072: 7793: 5695:"Why does Virginia have a 'car tax'?" 5692: 5632:(hereafter "NY Taxworks"), and Texas 4837:"The American Opportunity Tax Credit" 4587:; IRS Publication 17, Chapters 21–28. 4364: 3534: 3122: 2935:The United States imposes tariffs or 2691: 2288:contributions to recognized charities 1870:first income tax in the United States 1820: 1784:Taxes revenue by source chart history 1763:The United States imposes tariffs or 1118:Elections in the District of Columbia 59: 8809:United States constitutional tax law 6589: 6428: 6239:, 941 F.2d 598, 91-2 U.S. Tax Cas. ( 6125:"Internal Revenue Bulletin: 2012-23" 5421:. Electronic filing may be required. 4084: 4082: 4024: 4022: 4020: 4005:. Vig.cdn.sos.ca.gov/. April 5, 2013 3937: 3585:Erroneous claim for refund or credit 2776: 2644:Tax withholding in the United States 2567: 2300: 1488:United States and the United Nations 720:Inferior Courts of the United States 7770:giants fight attempts to simplify." 7562:Code of Federal Regulations, 26 CFR 6927: 6403:Yglesias, Matthew (March 6, 2013). 5836:SOI Tax Stats – Historical Table 17 4710:U.S. Public Interest Research Group 3915:Tax resistance in the United States 3082:use valuation applies to farms and 2837:Median property tax paid by county 2487:Alternative tax bases (AMT, states) 2408: 1912:Graves v. New York ex rel. O'Keefe, 592:Vice President of the United States 13: 9298:Burnet v. Sanford & Brooks Co. 9252:Commissioner v. Glenshaw Glass Co. 8100:Public policy of the United States 7500: 7449:state tax summary table, year 2000 6534:; Cebula, Richard (January 2011). 6429:Bair, Sheila (February 26, 2013). 6231:, 788 F.2d 1250, (7th Cir. 1986), 4617:IRS Regulations at 26 CFR 1. 446-1 4534:Coombes, Andrea (April 15, 2012). 3340:U.S. Customs and Border Protection 3146:U.S. Customs and Border Protection 2943: 2665:Social Security and Medicare taxes 2543:is required for individuals, Form 2405:, with limited government review. 2327:Corporate tax in the United States 2145:Tax exemption § Exempt income 2038:Filing Status (federal income tax) 1938:Top Marginal State Income Tax Rate 1812:U.S. federal tax receipts for 2014 1787: 656:Supreme Court of the United States 364: 14: 12102: 10217:Director of National Intelligence 9352:Amendment affecting apportionment 9130: 8899:Decline of sovereign tax immunity 7774: 7673:Concise Encyclopedia of Economics 7539:Customs and Border Patrol website 6207:Constitution Article I Section 8. 4675:; IRS Publication 17, Chapter 29. 4536:"Taxes – Who Really Is Paying Up" 4079: 4065:"Foreign Earned Income Exclusion" 4017: 3516: 2968: 2930: 2876:Property tax in the United States 2828: 2590:Individuals and corporations pay 1929: 386:Constitution of the United States 233:Automated payment transaction tax 10373:Government Accountability Office 9347:Apportionment of representatives 7933:Saint Vincent and the Grenadines 7678:Library of Economics and Liberty 7522:Importing into the United States 7484: 7475: 7454: 7437: 7428: 7419: 7407: 7395:. United States Internal Revenue 7378: 7241: 7227: 7215:. Taxhistory.org. April 14, 1906 7205: 7183: 7174: 7165: 7156: 7142: 7126: 7113: 7082: 7057: 7032: 7007: 6982: 6956: 6496: 6474: 6286: 6222: 6210: 6201: 6179: 6165: 6139: 6117: 6073: 6059: 6033: 6009: 5995: 5969: 5943: 5921: 5885: 5849: 5786:United States Commercial Service 5782:"U.S. Foreign-Trade Zones Board" 5730:Importing into the United States 5608:The Illinois Property Tax System 5585:National Bellas Hess v. Illinois 5175:. For federal requirements, see 4291:, September 22, 2011, pp. 4, 50. 3905:Tariffs in United States history 3487:Tax evasion in the United States 3425: 3045:Generation-skipping transfer tax 2783:Sales taxes in the United States 2617: 2466: 2099:Progressive effective tax burden 2031: 1592: 1580: 831:Elections by State and Territory 436: 431: 300: 97:Generation-skipping transfer tax 48: 9357:Origination of bills of revenue 8882:Pollock v. Farmers' L. & T. 7544:Alcohol and Tobacco Tax website 7213:"Tax History Museum, 1901–1932" 6547:University of Wisconsin-Madison 6509:. U.S. Internal Revenue Service 6482:"IRS Updates Tax Gap Estimates" 6098:. December 2004. Archived from 6041:"Notice of Proposed Adjustment" 5977:"Contact Your Local IRS Office" 5840: 5828: 5808: 5799: 5774: 5765: 5756: 5743: 5721: 5712: 5686: 5677: 5668: 5659: 5639: 5600: 5591: 5571: 5551: 5535: 5519: 5503: 5478: 5465: 5441: 5424: 5411: 5392: 5382: 5363: 5347: 5319: 5295: 5262: 5246: 5230: 5214: 5190: 5154: 5137: 5120: 5094: 5077: 5061: 5043: 5007: 4983: 4959: 4946: 4926: 4913: 4885: 4861: 4829: 4809: 4789: 4769: 4753: 4733: 4715: 4700: 4678: 4662: 4646: 4626: 4610: 4590: 4570: 4550: 4527: 4515: 4498: 4478: 4458: 4433: 4405: 4389: 4329: 4307: 4294: 4282: 4250: 4225: 4216: 4207: 4178: 4152: 4130: 4029:DeVore, Chuck (July 26, 2018). 3663: 3154:Department of Homeland Security 3148:(CBP). TTB is also part of the 3101:Licenses and occupational taxes 3037:Estate tax in the United States 2817:Excise tax in the United States 2810: 2386:Payment or withholding of taxes 2374:for education expenses, or the 2372:American Opportunity Tax Credit 2161:less adjustments and allowable 2026:foreign earned income exclusion 1844:Income tax in the United States 1740:foreign earned income exclusion 1732:taxes its non-resident citizens 1692:Inflation Reduction Act of 2022 1677:and therefore reduce effective 1493:United Nations Security Council 1396:District of Columbia Government 12016:Separation of church and state 10232:National Reconnaissance Office 10175:President of the United States 8969:Bailey v. Drexel Furniture Co. 7594:South-Western Federal Taxation 6649:"Information Return Penalties" 5693:Smith, Max (October 3, 2017). 4402:; IRS Publication 17, Part II. 4108: 4057: 4048: 3992: 3970: 3931: 3895:List of countries by tax rates 3801:. In 1921, Treasury Secretary 3503: 3480: 3375: 3358:California Franchise Tax Board 3262:, which are binding on the IRS 3212: 3009: 2594:on the net total of all their 2555:for tax exempt organizations. 2401:of tax status by employees on 609:United States Attorney General 575:President of the United States 112:Internal Revenue Service (IRS) 1: 12091:United States economic policy 12086:Taxation in the United States 9317:Bowers v. Kerbaugh-Empire Co. 9206:Bowers v. Kerbaugh-Empire Co. 8819: 6990:"9 States With No Income Tax" 6543:Munich Personal RePEc Archive 5931:. Cbp.gov. September 28, 2005 5612:Louisiana Property Tax Basics 4685:"Repatriating Offshore Funds" 4190:Basic Federal Income Taxation 3925: 3910:Tax Cuts and Jobs Act of 2017 3334:Customs and Border Protection 3246:Published and private rulings 3041:Gift tax in the United States 2989: 2294:, and certain other amounts. 2129:Tax Cuts and Jobs Act of 2017 2113:Tax Cuts and Jobs Act of 2017 1837: 753:Alien Terrorist Removal Court 197:State and local tax deduction 42:Taxation in the United States 10378:Government Publishing Office 9846:Technological and industrial 9179:Stanton v. Baltic Mining Co. 9046:Stanton v. Baltic Mining Co. 8926:Uniformity of indirect taxes 8058:United States Virgin Islands 7627:Income Tax Fundamentals 2013 7133:Tax History Museum 1660–1712 6779:"Failure to Deposit Penalty" 6243:) ¶ 50,437 (7th Cir. 1991); 5683:See, e.g., IL System, p. 11. 4304:, IRS Publication 17, p. 45. 3698: 3648:United States as a tax haven 3113: 2977: 2727: 2698:Federal Unemployment Tax Act 2606:are taxed at the investor's 1971: Corporate Income Taxes 1804:Levels and types of taxation 743:Court of International Trade 249:Efficient Taxation of Income 7: 11850:Women's reproductive health 10816:Federally recognized tribes 10679:Public utilities commission 10583:Public Health Service Corps 10486:Code of Federal Regulations 10368:Congressional Budget Office 10222:Central Intelligence Agency 10128:Water supply and sanitation 9555:Declaration of Independence 9217:Taxable corporate dividends 8341:Low-level radioactive waste 7704:U.S. Master Tax Guide, 2010 7662:Minarik, Joseph J. (2008). 7447:2.4 and 2.5. Census Bureau 5674:See La. Basics, Example 13. 5636:(hereafter "Texas Basics"). 5579:Quill Corp. v. North Dakota 3878: 3745:federal government. By the 3676: 3224:Certified Public Accountant 2551:for partnerships, and Form 2444:income tax is allowed as a 1989: Estate and Gift Taxes 1959: Individual Income Tax 117:Internal Revenue Code (IRC) 10: 12107: 11028:Red states and blue states 10933:City commission government 10928:Council–manager government 9244:Taxable corporate earnings 9111:Cooley v. Board of Wardens 9088:Cooley v. Board of Wardens 9074:State import-export duties 8942:Brushaber v. Union Pacific 8843:Brushaber v. Union Pacific 7820:Taxation in North America 7425:Hellerstein, pp. 429, 431. 6727:"Accuracy-related penalty" 6623:"Quarterly interest rates" 6219:, Internal Revenue Service 6092:Department of the Treasury 5904:Department of the Treasury 5868:Department of the Treasury 5026:Department of the Treasury 3739:United States Constitution 3733:Under Article VIII of the 3718: 3706: 3594:Failure to Deposit Penalty 3540:Information return penalty 3484: 3461: 3382:United States Constitution 3337: 3297:Department of the Treasury 3288: 3274:IRS forms and instructions 3172: 3163: 3150:Department of the Treasury 3142:Department of the Treasury 3034: 2873: 2814: 2780: 2695: 2668: 2648:Federal, state, and local 2641: 2583: 2530:Tax return (United States) 2527: 2412: 2389: 2370:for each dependent child, 2359: 2355: 2324: 2239: 2138: 2117: 2035: 1841: 1673:and transfer policies are 12037: 11863: 11736: 11668: 11321: 11317: 11308: 11256: 11121: 11112: 11008: 10979: 10956: 10895: 10862: 10853: 10796: 10784:Comparison of governments 10759: 10722: 10699: 10615: 10595: 10526: 10464: 10386: 10309: 10167: 10158: 10154: 10145: 9867: 9858: 9803: 9763:Post-Cold War (1991–2008) 9604:drafting and ratification 9577:Articles of Confederation 9490: 9424: 9415: 9342: 9331: 9308: 9282:Deductions and exemptions 9281: 9262: 9243: 9216: 9189: 9147:Springer v. United States 9138: 9125: 9100: 9072: 9022:Springer v. United States 9003: 8977:United States v. Kahriger 8952: 8925: 8827: 8814: 8744: 8716: 8693: 8665: 8642: 8599: 8581: 8441: 8381: 8321: 8246: 8179: 8106: 8033:Saint Pierre and Miquelon 7951: 7825: 7717:Federal Tax Handbook 2010 7588:Hoffman, William H. Jr.; 7516:, Your Federal Income Tax 6675:"Failure to File Penalty" 6382:10.1017/s153759271200360x 6275:, 107 S. Ct. 888 (1987); 6245:Knoblauch v. Commissioner 5610:(hereafter "IL System"), 4116:"Property Taxes By State" 3735:Articles of Confederation 3689: 3469:their policy preference. 3260:Internal Revenue Bulletin 2956: 2910:Assessment and collection 2884:Property tax is based on 2722:electronic funds transfer 2687:Payroll tax rates history 2346:limited liability company 2227:Deductions and exemptions 2134: 1872:was implemented with the 1864:History of the income tax 1666:average of 33.5% of GDP. 1184:List of political parties 11803:Prescription drug prices 10923:Mayor–council government 10913:Coterminous municipality 10903:Consolidated city-county 10669:Agriculture commissioner 10319:House of Representatives 10227:National Security Agency 9877:Contiguous United States 9233:United States v. Phellis 9163:Flint v. Stone Tracy Co. 9038:Flint v. Stone Tracy Co. 8053:Turks and Caicos Islands 6913:Internal Revenue Service 6887:Internal Revenue Service 6861:Internal Revenue Service 6835:Internal Revenue Service 6809:Internal Revenue Service 6805:"Tax preparer penalties" 6783:Internal Revenue Service 6757:Internal Revenue Service 6731:Internal Revenue Service 6705:Internal Revenue Service 6701:"Failure to pay penalty" 6679:Internal Revenue Service 6653:Internal Revenue Service 6627:Internal Revenue Service 6601:Internal Revenue Service 6575:Internal Revenue Service 6370:Perspectives on Politics 6253:Ficalora v. Commissioner 6235:, 107 S.Ct. 187 (1986); 6096:Internal Revenue Service 5907:Internal Revenue Service 5871:Internal Revenue Service 5145:Internal Revenue Service 5102:"Information for e-file" 5029:Internal Revenue Service 5022:Schedule M-3 (Form 1120) 4506:""IRS 1040 '17" p. 104"" 3890:Internal Revenue Service 3683:Corporation trust center 3567:Accuracy-related penalty 3526:Quarterly interest rates 3277:A comprehensive web site 3175:Internal Revenue Service 3169:Internal Revenue Service 2604:Short-term capital gains 2376:Earned Income Tax Credit 1708:charitable contributions 1683:Earned Income Tax Credit 1587:United States portal 1099:Northern Mariana Islands 447:House of Representatives 307:United States portal 175:State and local taxation 137:Constitutional authority 32:This article is part of 11888:Criticism of government 11233:Social welfare programs 10826:State-recognized tribes 9811:Outline of U.S. history 9523:Continental Association 9014:Hylton v. United States 8913:South Carolina v. Baker 7622:(cited above as Pratt). 7557:Federal tax law, 26 USC 6301:Miller v. United States 6267:, 488 U.S. 827 (1988); 6251:, 474 U.S. 830 (1985); 6237:United States v. Benson 6229:United States v. Thomas 5821:March 21, 2014, at the 3549:Failure to File Penalty 3152:and CBP belongs to the 3084:closely held businesses 2897:Types of property taxed 2612:Long-term capital gains 2592:U.S. federal income tax 2547:for corporations, Form 2493:alternative minimum tax 2286:, certain other taxes, 1916:South Carolina v. Baker 1826:taxpayer for whom such 1316:Individualist anarchism 488:Congressional districts 67:Alternative minimum tax 16:United States tax codes 11950:Environmental movement 11793:Health insurance costs 11688:Educational attainment 11213:Federal Reserve System 11171:Science and technology 10674:Insurance commissioner 10212:Intelligence Community 9907:minor outlying islands 9670:Civil rights movement 8852:Sovereign tax immunity 7983:British Virgin Islands 6310:Cheek v. United States 6297:Lysiak v. Commissioner 6277:United States v. House 6269:United States v. Stahl 6261:United States v. Sitka 5732:("CBP Booklet"), p. 11 5623:How Property Tax Works 5126:See subsection (h) of 5002:Form 6251 instructions 4806:; IRS Publication 542. 4659:; IRS Publication 501. 4567:; IRS Publication 535. 4522:"Tax Cut and Jobs Act" 4441:James v. United States 4422:; IRS Publication 17, 4361:; IRS Publication 542. 3853: 3839:Tax Reform Act of 1986 3827:second Bush presidency 3778: 3716: 3603:Tax preparer penalties 3558:Failure to pay penalty 3496: 3459: 3447: 3439: 3416:individuals and groups 3266:Private letter rulings 3136: 3058: 2871: 2792: 2773: 2741:Sales and excise taxes 2688: 2638:Income tax withholding 2630: 2581: 2432: 2424: 2322: 2280:home mortgage interest 2237: 2154: 2100: 2071: 1991: 1939: 1856: 1813: 1800: 1792: 1785: 1700:home mortgage interest 1453:Diplomatic missions of 1331:Political polarization 801:Presidential elections 425:United States Congress 369: 264:Hall–Rabushka flat tax 26: 11776:Immigrant health care 11291:Transportation safety 11286:Transportation policy 11276:Public transportation 10346:President pro tempore 10202:Executive departments 9971:National Park Service 9626:Territorial evolution 9362:Federal voting rights 9271:Crane v. Commissioner 8858:McCulloch v. Maryland 7923:Saint Kitts and Nevis 7576:Income Tax in the USA 7550:Law & regulations 7494:, 17 U.S. 316 (1819). 7492:McCulloch v. Maryland 6293:Brown v. Commissioner 6281:Ivey v. United States 5473:Form W-2 Instructions 4849:on September 25, 2012 4118:. Tax-Rates.org. 2009 3851: 3792:Internal Revenue Code 3776: 3714: 3494: 3453: 3445: 3433: 3367:Local administrations 3352:State administrations 3240:appeal within the IRS 3130: 3056: 3031:Estate and gift taxes 2836: 2790: 2748: 2707:Reporting and payment 2686: 2625: 2575: 2497:adjusted gross income 2430: 2422: 2308: 2292:adjusted gross income 2284:state and local taxes 2234: 2152: 2125:State and local taxes 2098: 2045: 1953: 1937: 1851: 1811: 1799:Federal taxes by type 1798: 1791: 1783: 1704:state and local taxes 528:President Pro Tempore 368: 289:Border-adjustment tax 24: 11945:Environmental issues 11610:Political ideologies 11509:Indigenous languages 10709:List of legislatures 10506:separation of powers 10207:Independent agencies 10133:World Heritage Sites 9768:September 11 attacks 9691:Spanish–American War 9631:Mexican–American War 9587:Confederation period 9518:Continental Congress 9102:State tonnage duties 8905:Flint v. Stone Tracy 8866:Veazie Bank v. Fenno 8609:Same-sex immigration 7730:Popular publications 7443:Federal Budget 2012 7171:Hellerstein, p. 431. 7162:Hellerstein, p. 928. 7065:"Nevada Corporation" 6257:Sisk v. Commissioner 5805:CBP Booklet, p. 151. 5751:January 2011 edition 4707:"Picking Up the Tab" 4222:485 U.S. 505 (1988). 4213:306 U.S. 466 (1939). 4166:on December 11, 2014 3326:, a division of the 2561:consolidated returns 2085:domestic partnership 1457:in the United States 1197:Political ideologies 821:Presidential primary 244:Competitive Tax Plan 11788:Health care finance 11281:Rail transportation 11047:Imperial presidency 10769:State constitutions 10714:List of legislators 10664:Auditor/Comptroller 10637:Lieutenant governor 10363:Library of Congress 10254:Diplomatic Security 9897:Indian reservations 9560:American Revolution 9139:History and purpose 9062:California v. Texas 8993:California v. Texas 8953:Regulatory taxation 7938:Trinidad and Tobago 7833:Antigua and Barbuda 7464:, Martin, James W. 7434:Hellerstein, p. 10. 7416:covering 1914–1915. 5771:CBP Booklet, p. 24. 5634:Property Tax Basics 5597:Hellerstein, p. 96. 4067:. November 14, 2022 4054:265 U.S. 47 (1924). 3823:Reagan presidencies 3783:Sixteenth Amendment 3758:Revenue Act of 1861 3024:Foreign-Trade Zones 3019:Foreign-Trade Zones 2276:itemized deductions 2270:and either a fixed 2268:personal exemptions 2091:Graduated tax rates 2077:consolidated return 2015:personal exemptions 1965: Payroll Taxes 1898:, because it was a 1874:Revenue Act of 1861 1738:. Nonetheless, the 1599:Politics portal 1434:Department of State 1109:U.S. Virgin Islands 274:Taxpayer Choice Act 11898:affirmative action 11871:Capital punishment 11830:Poverty and health 11825:Physician shortage 11798:Health care prices 11728:Standard of living 11411:standard of living 11218:Financial position 10845:Hawaiian home land 10833:Indian reservation 10806:Tribal sovereignty 10649:Secretary of state 10518:United States Code 10434:Territorial courts 10406:Associate Justices 10291:Inspector generals 9778:War in Afghanistan 9641:Reconstruction era 9508:Stamp Act Congress 9337:Related provisions 9309:Diminution of loss 9225:Eisner v. Macomber 9198:Eisner v. Macomber 8837:Scope of authority 8151:Telecommunications 7873:Dominican Republic 7668:David R. Henderson 7506:Government sources 7414:Tax History Museum 6461:The New York Times 6431:"Grand Old Parity" 6341:. October 10, 2019 5983:on August 27, 2012 5957:on August 24, 2012 5737:2011-10-14 at the 5652:2010-06-12 at the 5628:2011-03-24 at the 5617:2011-05-14 at the 5564:2012-05-15 at the 5405:2011-05-03 at the 5167:2011-05-01 at the 5108:on August 29, 2012 4939:2012-05-15 at the 4697:, October 11, 2011 4690:2014-12-06 at the 3854: 3787:foreign tax credit 3779: 3747:American Civil War 3717: 3535:Types of penalties 3497: 3460: 3448: 3440: 3404:, Customs Duties, 3328:Justice Department 3137: 3123:Tax administration 3059: 2872: 2793: 2774: 2692:Unemployment taxes 2689: 2631: 2582: 2518:cost of goods sold 2433: 2425: 2380:foreign tax credit 2323: 2272:standard deduction 2238: 2177:accounting rules. 2167:cost of goods sold 2157:Taxable income is 2155: 2101: 2072: 2022:foreign tax credit 2001:Taxable income is 1992: 1983: Excise Taxes 1940: 1857: 1821:Types of taxpayers 1814: 1801: 1793: 1786: 1441:Secretary of State 811:Off-year elections 793:National Elections 500:Non-voting members 378:Federal government 370: 225:Federal tax reform 27: 12073: 12072: 12033: 12032: 12029: 12028: 11999:National security 11708:Income inequality 11588:Statue of Liberty 11391:income inequality 11304: 11303: 11296:Trucking industry 11108: 11107: 11104: 11103: 11035:Foreign relations 11023:Electoral College 11004: 11003: 10792: 10791: 10744:District attorney 10591: 10590: 10418:Courts of appeals 10141: 10140: 9854: 9853: 9795:COVID-19 pandemic 9748:Feminist Movement 9594:American frontier 9513:Thirteen Colonies 9374: 9373: 9370: 9369: 9327: 9326: 9121: 9120: 8890:Davis v. Michigan 8776: 8775: 8772: 8771: 8638: 8637: 8577: 8576: 8437: 8436: 8377: 8376: 8317: 8316: 8066: 8065: 7955:other territories 7783:Market Access Map 7744:978-0-470-44711-6 7724:978-0-7811-0417-3 7711:978-0-8080-2169-8 7649:978-0-314-15376-0 7635:978-1-1119-7251-6 7620:978-1-1334-9623-6 7602:978-0-324-66050-0 7584:978-0-9851-8233-5 7574:Fox, Stephen C., 7535:to state websites 7445:historical tables 7193:. Law.cornell.edu 6970:. October 6, 2021 6944:. October 8, 2021 6105:on April 12, 2019 5055:§ 6201(a)(1) 4760:26 CFR 301.7701-2 4342:; IRS , page 266. 4194:Calvin H. Johnson 3474:progressive taxes 2963:country of origin 2886:fair market value 2777:Sales and use tax 2650:withholding taxes 2568:Capital gains tax 2309:The U.S. federal 2301:Business entities 2222:Source and Method 1977: Other Taxes 1854:Tax Policy Center 1679:income inequality 1652:local governments 1636: 1635: 1475:Visa requirements 1427:Foreign relations 1326:Political culture 1266:Constitutionalism 1144:Political parties 1129:List of Elections 816:Primary elections 806:Midterm elections 728:Courts of appeals 356: 341: 340: 142:Taxpayer standing 72:Capital gains tax 12098: 12053: 12046: 11933:African American 11815:Health insurance 11703:Household income 11573:National symbols 11504:American English 11477:Federal holidays 11386:household income 11319: 11318: 11315: 11314: 11119: 11118: 11057:Anti-Americanism 10981:Special district 10908:Independent city 10877:County executive 10860: 10859: 10654:Attorney general 10613: 10612: 10602:Federal District 10185:Executive Office 10165: 10164: 10156: 10155: 10152: 10151: 9912:populated places 9892:federal enclaves 9887:federal district 9865: 9864: 9728:American Century 9711:Great Depression 9706:Roaring Twenties 9666:Women's suffrage 9545:Halifax Resolves 9538:Founding Fathers 9533:military history 9498:Pre-colonial era 9422: 9421: 9401: 9394: 9387: 9378: 9377: 9333: 9332: 9127: 9126: 8961:Head Money Cases 8934:Head Money Cases 8874:Collector v. Day 8829:Authority to tax 8816: 8815: 8803: 8796: 8789: 8780: 8779: 8615: 8614: 8474: 8473: 8409: 8408: 8354: 8353: 8269: 8268: 8177: 8176: 8093: 8086: 8079: 8070: 8069: 8023:Saint Barthélemy 7953:Dependencies and 7826:Sovereign states 7814: 7807: 7800: 7791: 7790: 7699: 7676:(2nd ed.). 7612:Federal Taxation 7495: 7488: 7482: 7479: 7473: 7458: 7452: 7441: 7435: 7432: 7426: 7423: 7417: 7411: 7405: 7404: 7402: 7400: 7390: 7382: 7376: 7245: 7239: 7238: 7231: 7225: 7224: 7222: 7220: 7209: 7203: 7202: 7200: 7198: 7187: 7181: 7178: 7172: 7169: 7163: 7160: 7154: 7153: 7150:"Bookly Academy" 7146: 7140: 7130: 7124: 7119:Jens P. Jensen, 7117: 7111: 7110: 7108: 7106: 7095: 7086: 7080: 7079: 7077: 7075: 7061: 7055: 7054: 7052: 7050: 7036: 7030: 7029: 7027: 7025: 7011: 7005: 7004: 7002: 7000: 6986: 6980: 6979: 6977: 6975: 6960: 6954: 6953: 6951: 6949: 6934: 6925: 6924: 6922: 6920: 6905: 6899: 6898: 6896: 6894: 6879: 6873: 6872: 6870: 6868: 6853: 6847: 6846: 6844: 6842: 6827: 6821: 6820: 6818: 6816: 6801: 6795: 6794: 6792: 6790: 6775: 6769: 6768: 6766: 6764: 6749: 6743: 6742: 6740: 6738: 6723: 6717: 6716: 6714: 6712: 6697: 6691: 6690: 6688: 6686: 6671: 6665: 6664: 6662: 6660: 6645: 6639: 6638: 6636: 6634: 6619: 6613: 6612: 6610: 6608: 6593: 6587: 6586: 6584: 6582: 6567: 6558: 6557: 6555: 6553: 6540: 6528: 6519: 6518: 6516: 6514: 6508: 6500: 6494: 6493: 6491: 6489: 6478: 6472: 6471: 6452: 6446: 6445: 6443: 6441: 6426: 6420: 6419: 6417: 6415: 6400: 6394: 6393: 6365: 6356: 6350: 6348: 6346: 6331: 6325: 6290: 6284: 6226: 6220: 6214: 6208: 6205: 6199: 6198: 6196: 6194: 6183: 6177: 6176: 6169: 6163: 6162: 6160: 6158: 6153:on June 22, 2011 6149:. 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Online.wsj.com 4531: 4525: 4519: 4513: 4512: 4510: 4502: 4496: 4482: 4476: 4462: 4456: 4437: 4431: 4409: 4403: 4393: 4387: 4386: 4384: 4382: 4368: 4362: 4352: 4343: 4333: 4327: 4326: 4324: 4322: 4311: 4305: 4298: 4292: 4286: 4280: 4254: 4248: 4247: 4245: 4243: 4229: 4223: 4220: 4214: 4211: 4205: 4199: 4182: 4176: 4175: 4173: 4171: 4156: 4150: 4149: 4147: 4145: 4134: 4128: 4127: 4125: 4123: 4112: 4106: 4105: 4103: 4101: 4086: 4077: 4076: 4074: 4072: 4061: 4055: 4052: 4046: 4045: 4043: 4041: 4026: 4015: 4014: 4012: 4010: 4004: 3996: 3990: 3989: 3987: 3985: 3974: 3968: 3967: 3965: 3963: 3952: 3946: 3945: 3935: 3920:Stepped-up basis 3807:Great Depression 3072:Stepped-up basis 2869: 2865: 2861: 2857: 2853: 2849: 2845: 2841: 2771: 2766: 2761: 2756: 2751: 2541:Form 1040 series 2415:State income tax 2409:State variations 2368:child tax credit 2206: 2199: 2120:State income tax 2068: 2054:income tax rates 2049: 1988: 1982: 1976: 1970: 1964: 1958: 1890:unconstitutional 1628: 1621: 1614: 1597: 1596: 1585: 1584: 1583: 1404:District Council 1387:Local government 1271:Environmentalism 635:Executive Office 630:Federal agencies 440: 435: 355:Politics of the 354: 343: 342: 333: 326: 319: 305: 304: 303: 235: 212:State tax levels 182:State income tax 127:Revenue by state 60:Federal taxation 52: 29: 28: 12106: 12105: 12101: 12100: 12099: 12097: 12096: 12095: 12076: 12075: 12074: 12069: 12056: 12049: 12042: 12025: 12011:Opioid epidemic 11928:Native American 11908:intersex rights 11859: 11855:Life expectancy 11845:Medical deserts 11835:Race and health 11732: 11718:Personal income 11664: 11568:National anthem 11401:personal income 11366:Economic issues 11300: 11252: 11100: 11000: 10989:School district 10975: 10958:Minor divisions 10952: 10891: 10849: 10788: 10774:Statutory codes 10755: 10718: 10695: 10605: 10600: 10587: 10522: 10479:civil liberties 10460: 10451:Other tribunals 10430:District courts 10382: 10341:current members 10324:current members 10305: 10239:Law enforcement 10137: 9850: 9799: 9790:Great Recession 9661:Progressive Era 9651:Native genocide 9582:Perpetual Union 9570:Treaty of Paris 9528:United Colonies 9486: 9411: 9405: 9375: 9366: 9338: 9323: 9304: 9277: 9258: 9239: 9212: 9185: 9134: 9117: 9096: 9082:Privilege taxes 9068: 8999: 8948: 8921: 8823: 8810: 8807: 8777: 8768: 8740: 8712: 8689: 8667:Native American 8661: 8634: 8613: 8595: 8573: 8499:F. 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Roosevelt 8472: 8433: 8407: 8373: 8352: 8313: 8267: 8242: 8175: 8102: 8097: 8067: 8062: 7956: 7954: 7947: 7821: 7818: 7777: 7768:tax-preparation 7688: 7655:Reference works 7614:, 2013 edition 7596:, 2013 edition 7578:, 2013 edition 7503: 7501:Further reading 7498: 7489: 7485: 7480: 7476: 7459: 7455: 7442: 7438: 7433: 7429: 7424: 7420: 7412: 7408: 7398: 7396: 7388: 7384: 7383: 7379: 7247:See changes in 7246: 7242: 7233: 7232: 7228: 7218: 7216: 7211: 7210: 7206: 7196: 7194: 7189: 7188: 7184: 7179: 7175: 7170: 7166: 7161: 7157: 7148: 7147: 7143: 7131: 7127: 7118: 7114: 7104: 7102: 7093: 7087: 7083: 7073: 7071: 7063: 7062: 7058: 7048: 7046: 7038: 7037: 7033: 7023: 7021: 7019:www.incfile.com 7013: 7012: 7008: 6998: 6996: 6988: 6987: 6983: 6973: 6971: 6968:www.cbsnews.com 6962: 6961: 6957: 6947: 6945: 6936: 6935: 6928: 6918: 6916: 6907: 6906: 6902: 6892: 6890: 6881: 6880: 6876: 6866: 6864: 6855: 6854: 6850: 6840: 6838: 6829: 6828: 6824: 6814: 6812: 6803: 6802: 6798: 6788: 6786: 6777: 6776: 6772: 6762: 6760: 6751: 6750: 6746: 6736: 6734: 6725: 6724: 6720: 6710: 6708: 6699: 6698: 6694: 6684: 6682: 6673: 6672: 6668: 6658: 6656: 6647: 6646: 6642: 6632: 6630: 6621: 6620: 6616: 6606: 6604: 6595: 6594: 6590: 6580: 6578: 6569: 6568: 6561: 6551: 6549: 6538: 6532:Feige, Edgar L. 6529: 6522: 6512: 6510: 6506: 6502: 6501: 6497: 6487: 6485: 6480: 6479: 6475: 6453: 6449: 6439: 6437: 6427: 6423: 6413: 6411: 6401: 6397: 6366: 6359: 6344: 6342: 6333: 6332: 6328: 6291: 6287: 6227: 6223: 6215: 6211: 6206: 6202: 6192: 6190: 6185: 6184: 6180: 6171: 6170: 6166: 6156: 6154: 6145: 6144: 6140: 6130: 6128: 6123: 6122: 6118: 6108: 6106: 6102: 6083: 6079: 6078: 6074: 6065: 6064: 6060: 6050: 6048: 6047:on May 11, 2008 6039: 6038: 6034: 6024: 6022: 6019: 6015: 6014: 6010: 6001: 6000: 5996: 5986: 5984: 5975: 5974: 5970: 5960: 5958: 5949: 5948: 5944: 5934: 5932: 5927: 5926: 5922: 5912: 5910: 5895: 5891: 5890: 5886: 5876: 5874: 5859: 5855: 5854: 5850: 5845: 5841: 5833: 5829: 5823:Wayback Machine 5816:Publication 950 5813: 5809: 5804: 5800: 5790: 5788: 5780: 5779: 5775: 5770: 5766: 5761: 5757: 5748: 5744: 5739:Wayback Machine 5726: 5722: 5717: 5713: 5703: 5701: 5691: 5687: 5682: 5678: 5673: 5669: 5664: 5660: 5654:Wayback Machine 5644: 5640: 5630:Wayback Machine 5619:Wayback Machine 5605: 5601: 5596: 5592: 5576: 5572: 5566:Wayback Machine 5556: 5552: 5540: 5536: 5524: 5520: 5508: 5504: 5483: 5479: 5470: 5466: 5456: 5454: 5451: 5447: 5446: 5442: 5429: 5425: 5417:See, e.g., IRS 5416: 5412: 5407:Wayback Machine 5397: 5393: 5387: 5383: 5370: 5368: 5364: 5352: 5348: 5335: 5325: 5324: 5320: 5310: 5308: 5305: 5301: 5300: 5296: 5267: 5263: 5251: 5247: 5235: 5231: 5219: 5215: 5205: 5203: 5200: 5196: 5195: 5191: 5169:Wayback Machine 5159: 5155: 5142: 5138: 5125: 5121: 5111: 5109: 5100: 5099: 5095: 5087: 5083: 5082: 5078: 5066: 5062: 5049: 5048: 5044: 5034: 5032: 5031:. December 2019 5017: 5013: 5012: 5008: 4988: 4984: 4978:Publication 515 4964: 4960: 4951: 4947: 4941:Wayback Machine 4931: 4927: 4918: 4914: 4890: 4886: 4880:Publication 505 4866: 4862: 4852: 4850: 4846: 4839: 4835: 4834: 4830: 4814: 4810: 4794: 4790: 4784:Publication 598 4774: 4770: 4758: 4754: 4748:Publication 541 4738: 4734: 4727:§ 61(a)(7) 4721: 4720: 4716: 4705: 4701: 4692:Wayback Machine 4683: 4679: 4667: 4663: 4651: 4647: 4641:Publication 501 4631: 4627: 4621:Publication 538 4615: 4611: 4605:Publication 463 4595: 4591: 4575: 4571: 4555: 4551: 4541: 4539: 4532: 4528: 4520: 4516: 4508: 4504: 4503: 4499: 4483: 4479: 4463: 4459: 4438: 4434: 4428:Publication 535 4424:Publication 501 4410: 4406: 4394: 4390: 4380: 4378: 4370: 4369: 4365: 4353: 4346: 4334: 4330: 4320: 4318: 4312: 4308: 4299: 4295: 4287: 4283: 4277:Publication 542 4255: 4251: 4241: 4239: 4231: 4230: 4226: 4221: 4217: 4212: 4208: 4197: 4183: 4179: 4169: 4167: 4158: 4157: 4153: 4143: 4141: 4136: 4135: 4131: 4121: 4119: 4114: 4113: 4109: 4099: 4097: 4096:. June 30, 2015 4088: 4087: 4080: 4070: 4068: 4063: 4062: 4058: 4053: 4049: 4039: 4037: 4027: 4018: 4008: 4006: 4002: 3998: 3997: 3993: 3983: 3981: 3975: 3971: 3961: 3959: 3954: 3953: 3949: 3936: 3932: 3928: 3881: 3723: 3709: 3701: 3692: 3679: 3666: 3650: 3537: 3528: 3519: 3506: 3489: 3483: 3466: 3428: 3414:Various fringe 3378: 3369: 3354: 3342: 3336: 3293: 3287: 3256:Revenue Rulings 3248: 3215: 3177: 3171: 3166: 3125: 3116: 3103: 3047: 3035:Main articles: 3033: 3021: 3012: 2992: 2980: 2971: 2959: 2946: 2944:Import of goods 2933: 2912: 2899: 2878: 2867: 2866: $ 6,000, 2863: 2862: $ 5,000, 2859: 2858: $ 4,000, 2855: 2854: $ 3,000, 2851: 2850: $ 2,000, 2847: 2846: $ 1,000, 2843: 2839: 2838: 2831: 2819: 2813: 2801:value added tax 2785: 2779: 2769: 2768: 2764: 2763: 2759: 2758: 2754: 2753: 2749: 2743: 2730: 2709: 2700: 2694: 2673: 2667: 2646: 2640: 2620: 2608:ordinary income 2588: 2570: 2532: 2526: 2510: 2489: 2469: 2417: 2411: 2399:representations 2394: 2392:Withholding tax 2388: 2364: 2358: 2337: 2325:Main articles: 2303: 2244: 2229: 2147: 2139:Main articles: 2137: 2122: 2093: 2070: 2066: 2064: 2055: 2047: 2040: 2034: 1990: 1986: 1984: 1980: 1978: 1974: 1972: 1968: 1966: 1962: 1960: 1956: 1932: 1878:Abraham Lincoln 1866: 1846: 1840: 1823: 1806: 1632: 1603: 1591: 1581: 1579: 1571: 1570: 1522: 1504: 1484: 1465:Nationality law 1461: 1449: 1429: 1419: 1418: 1391: 1346: 1336: 1335: 1322: 1257: 1199: 1189: 1188: 1180: 1160: 1146: 1136: 1135: 1123: 1113: 835: 827: 797: 788: 778: 777: 772:Other tribunals 767: 733:District courts 715: 650: 640: 639: 621: 617:Merrick Garland 569: 559: 558: 553:Mitch McConnell 550:Minority Leader 539:Majority Leader 504: 480:Hakeem Jeffries 477:Minority Leader 466:Majority Leader 442: 419: 409: 408: 380: 357: 337: 301: 299: 294: 293: 284:Value added tax 269:Kemp Commission 231: 227: 217: 216: 177: 167: 166: 62: 17: 12: 11: 5: 12104: 12094: 12093: 12088: 12071: 12070: 12068: 12067: 12062: 12055: 12054: 12047: 12039: 12038: 12035: 12034: 12031: 12030: 12027: 12026: 12024: 12023: 12018: 12013: 12008: 12007: 12006: 11996: 11995: 11994: 11984: 11979: 11974: 11969: 11967:Mass shootings 11964: 11959: 11958: 11957: 11955:Climate change 11952: 11942: 11937: 11936: 11935: 11930: 11925: 11920: 11915: 11910: 11905: 11900: 11893:Discrimination 11890: 11885: 11884: 11883: 11873: 11867: 11865: 11861: 11860: 11858: 11857: 11852: 11847: 11842: 11837: 11832: 11827: 11822: 11817: 11812: 11807: 11806: 11805: 11800: 11795: 11785: 11784: 11783: 11778: 11773: 11768: 11763: 11758: 11748: 11742: 11740: 11734: 11733: 11731: 11730: 11725: 11720: 11715: 11710: 11705: 11700: 11695: 11690: 11685: 11683:American Dream 11680: 11674: 11672: 11666: 11665: 11663: 11662: 11657: 11652: 11650:Transportation 11647: 11642: 11637: 11632: 11627: 11622: 11617: 11612: 11607: 11602: 11597: 11596: 11595: 11590: 11585: 11583:Mount Rushmore 11580: 11570: 11565: 11560: 11555: 11554: 11553: 11548: 11543: 11538: 11533: 11523: 11518: 11517: 11516: 11511: 11506: 11496: 11491: 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judges 10441: 10439:list of courts 10427: 10426: 10425: 10423:list of judges 10415: 10414: 10413: 10408: 10403: 10392: 10390: 10384: 10383: 10381: 10380: 10375: 10370: 10365: 10360: 10358:Capitol Police 10355: 10354: 10353: 10348: 10343: 10333: 10332: 10331: 10326: 10315: 10313: 10307: 10306: 10304: 10303: 10298: 10293: 10288: 10287: 10286: 10281: 10279:Secret Service 10276: 10271: 10266: 10261: 10256: 10251: 10246: 10236: 10235: 10234: 10229: 10224: 10219: 10209: 10204: 10199: 10194: 10192:Vice President 10189: 10188: 10187: 10182: 10171: 10169: 10162: 10149: 10143: 10142: 10139: 10138: 10136: 10135: 10130: 10125: 10120: 10119: 10118: 10113: 10108: 10103: 10098: 10093: 10088: 10083: 10072: 10071: 10070: 10065: 10060: 10055: 10050: 10045: 10040: 10035: 10030: 10025: 10020: 10015: 10010: 10005: 10000: 9995: 9990: 9980: 9979: 9978: 9976:National Parks 9968: 9967: 9966: 9961: 9956: 9951: 9946: 9936: 9931: 9929:Extreme points 9926: 9921: 9920: 9919: 9914: 9909: 9904: 9899: 9894: 9889: 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9238: 9237: 9229: 9220: 9218: 9214: 9213: 9211: 9210: 9202: 9193: 9191: 9187: 9186: 9184: 9183: 9175: 9167: 9159: 9151: 9142: 9140: 9136: 9135: 9123: 9122: 9119: 9118: 9116: 9115: 9106: 9104: 9098: 9097: 9095: 9094: 9093: 9092: 9078: 9076: 9070: 9069: 9067: 9066: 9058: 9050: 9042: 9034: 9026: 9018: 9009: 9007: 9001: 9000: 8998: 8997: 8989: 8981: 8973: 8965: 8956: 8954: 8950: 8949: 8947: 8946: 8938: 8929: 8927: 8923: 8922: 8920: 8919: 8918: 8917: 8909: 8896: 8895: 8894: 8886: 8878: 8870: 8862: 8849: 8848: 8847: 8833: 8831: 8825: 8824: 8812: 8811: 8806: 8805: 8798: 8791: 8783: 8774: 8773: 8770: 8769: 8767: 8766: 8761: 8756: 8750: 8748: 8742: 8741: 8739: 8738: 8733: 8728: 8722: 8720: 8714: 8713: 8711: 8710: 8705: 8699: 8697: 8691: 8690: 8688: 8687: 8682: 8677: 8671: 8669: 8663: 8662: 8660: 8659: 8654: 8648: 8646: 8644:Infrastructure 8640: 8639: 8636: 8635: 8633: 8632: 8627: 8621: 8619: 8612: 8611: 8605: 8603: 8597: 8596: 8594: 8593: 8587: 8585: 8579: 8578: 8575: 8574: 8572: 8571: 8566: 8561: 8556: 8551: 8546: 8541: 8536: 8531: 8526: 8521: 8516: 8511: 8506: 8501: 8496: 8491: 8486: 8480: 8478: 8471: 8470: 8469: 8468: 8458: 8453: 8447: 8445: 8439: 8438: 8435: 8434: 8432: 8431: 8426: 8421: 8415: 8413: 8406: 8405: 8404: 8403: 8396:Climate change 8393: 8387: 8385: 8379: 8378: 8375: 8374: 8372: 8371: 8366: 8360: 8358: 8351: 8350: 8345: 8344: 8343: 8336:Nuclear energy 8333: 8327: 8325: 8319: 8318: 8315: 8314: 8312: 8311: 8306: 8301: 8296: 8291: 8286: 8281: 8275: 8273: 8266: 8265: 8264: 8263: 8252: 8250: 8244: 8243: 8241: 8240: 8235: 8230: 8225: 8220: 8218:War on Poverty 8211: 8206: 8201: 8196: 8191: 8185: 8183: 8174: 8173: 8168: 8163: 8161:Transportation 8158: 8153: 8148: 8143: 8138: 8133: 8128: 8123: 8118: 8113: 8107: 8104: 8103: 8096: 8095: 8088: 8081: 8073: 8064: 8063: 8061: 8060: 8055: 8050: 8045: 8043:Sint Eustatius 8040: 8035: 8030: 8025: 8020: 8015: 8010: 8005: 8000: 7995: 7990: 7988:Cayman Islands 7985: 7980: 7975: 7970: 7965: 7959: 7957: 7952: 7949: 7948: 7946: 7945: 7940: 7935: 7930: 7925: 7920: 7915: 7910: 7905: 7900: 7895: 7890: 7885: 7880: 7875: 7870: 7865: 7860: 7855: 7850: 7845: 7840: 7835: 7829: 7827: 7823: 7822: 7817: 7816: 7809: 7802: 7794: 7788: 7787: 7776: 7775:External links 7773: 7772: 7771: 7747: 7746: 7727: 7726: 7713: 7700: 7687:978-0865976658 7686: 7652: 7651: 7637: 7623: 7604: 7586: 7565: 7564: 7559: 7547: 7546: 7541: 7536: 7530: 7525: 7517: 7514:Publication 17 7502: 7499: 7497: 7496: 7483: 7474: 7470:Tax Exemptions 7453: 7436: 7427: 7418: 7406: 7377: 7240: 7226: 7204: 7182: 7173: 7164: 7155: 7141: 7125: 7112: 7081: 7056: 7031: 7006: 6981: 6955: 6926: 6900: 6874: 6848: 6822: 6796: 6770: 6744: 6718: 6692: 6666: 6640: 6614: 6588: 6559: 6520: 6495: 6473: 6447: 6435:New York Times 6421: 6395: 6357: 6353:Gabriel Zucman 6326: 6285: 6221: 6209: 6200: 6178: 6164: 6138: 6116: 6072: 6058: 6032: 6008: 5994: 5968: 5942: 5920: 5884: 5848: 5839: 5827: 5807: 5798: 5773: 5764: 5755: 5742: 5720: 5711: 5685: 5676: 5667: 5658: 5645:Fisher, Glen, 5638: 5599: 5590: 5570: 5550: 5542:26 U.S.C. 5534: 5526:26 U.S.C. 5518: 5510:26 U.S.C. 5502: 5494:Publication 15 5486:26 U.S.C. 5477: 5464: 5449:"IRS Form W-2" 5440: 5423: 5410: 5391: 5381: 5376:§ 3306(b) 5369:As defined in 5362: 5354:26 U.S.C. 5346: 5341:§ 6413(c) 5318: 5294: 5286:26 U.S.C. 5278:26 U.S.C. 5270:26 U.S.C. 5261: 5253:26 U.S.C. 5245: 5237:26 U.S.C. 5229: 5221:26 U.S.C. 5213: 5198:"IRS Form W-4" 5189: 5177:26 U.S.C. 5153: 5149:Video Tutorial 5136: 5128:26 U.S.C. 5119: 5093: 5076: 5068:26 U.S.C. 5060: 5042: 5006: 4990:26 U.S.C. 4982: 4966:26 U.S.C. 4958: 4945: 4925: 4912: 4908:Publication 15 4900:26 U.S.C. 4892:26 U.S.C. 4884: 4868:26 U.S.C. 4860: 4828: 4816:26 U.S.C. 4808: 4796:26 U.S.C. 4788: 4776:26 U.S.C. 4768: 4752: 4740:26 U.S.C. 4732: 4714: 4699: 4677: 4669:26 U.S.C. 4661: 4653:26 U.S.C. 4645: 4633:26 U.S.C. 4625: 4609: 4597:26 U.S.C. 4589: 4577:26 U.S.C. 4569: 4557:26 U.S.C. 4549: 4526: 4514: 4497: 4485:26 U.S.C. 4477: 4465:26 U.S.C. 4457: 4432: 4412:26 U.S.C. 4404: 4396:26 U.S.C. 4388: 4363: 4355:26 U.S.C. 4344: 4336:26 U.S.C. 4328: 4306: 4293: 4281: 4273:Publication 17 4265:26 U.S.C. 4257:26 U.S.C. 4249: 4224: 4215: 4206: 4177: 4151: 4129: 4107: 4078: 4056: 4047: 4016: 3991: 3969: 3947: 3929: 3927: 3924: 3923: 3922: 3917: 3912: 3907: 3902: 3897: 3892: 3887: 3880: 3877: 3719:Main article: 3708: 3705: 3700: 3697: 3691: 3688: 3678: 3675: 3665: 3662: 3658:Pandora papers 3649: 3646: 3536: 3533: 3527: 3524: 3518: 3517:Interest Rates 3515: 3505: 3502: 3485:Main article: 3482: 3479: 3462:Main article: 3436:Gabriel Zucman 3427: 3424: 3395:10th Amendment 3390:16th Amendment 3384:provides that 3377: 3374: 3368: 3365: 3353: 3350: 3338:Main article: 3335: 3332: 3320: 3319: 3316: 3313: 3310: 3307: 3304: 3289:Main article: 3286: 3283: 3282: 3281: 3278: 3275: 3272: 3269: 3263: 3247: 3244: 3228:enrolled agent 3214: 3211: 3206: 3205: 3202: 3199: 3196: 3193: 3190: 3187: 3184: 3173:Main article: 3170: 3167: 3165: 3162: 3124: 3121: 3115: 3112: 3102: 3099: 3032: 3029: 3020: 3017: 3011: 3008: 2996:bill of lading 2991: 2988: 2979: 2976: 2970: 2969:Classification 2967: 2958: 2955: 2945: 2942: 2932: 2931:Customs duties 2929: 2911: 2908: 2898: 2895: 2874:Main article: 2870: $ 7,000+ 2842: -$ 500, 2830: 2829:Property taxes 2827: 2815:Main article: 2812: 2809: 2781:Main article: 2778: 2775: 2742: 2739: 2729: 2726: 2708: 2705: 2696:Main article: 2693: 2690: 2669:Main article: 2666: 2663: 2642:Main article: 2639: 2636: 2619: 2616: 2584:Main article: 2569: 2566: 2528:Main article: 2525: 2522: 2509: 2506: 2488: 2485: 2468: 2465: 2413:Main article: 2410: 2407: 2390:Main article: 2387: 2384: 2360:Main article: 2357: 2354: 2342:S corporations 2331:S corporations 2302: 2299: 2249:tax accounting 2240:Main article: 2228: 2225: 2163:tax deductions 2136: 2133: 2118:Main article: 2092: 2089: 2065: 2063: 2062: 2056: 2046: 2036:Main article: 2033: 2030: 2011:tax deductions 1985: 1979: 1973: 1967: 1961: 1955: 1931: 1930:Basic concepts 1928: 1884:. In 1895 the 1865: 1862: 1842:Main article: 1839: 1836: 1822: 1819: 1805: 1802: 1752:Property taxes 1725:tri-state area 1634: 1633: 1631: 1630: 1623: 1616: 1608: 1605: 1604: 1602: 1601: 1589: 1576: 1573: 1572: 1569: 1568: 1563: 1558: 1556:European Union 1553: 1551:United Kingdom 1548: 1543: 1538: 1533: 1528: 1521: 1520: 1515: 1510: 1503: 1502: 1501: 1500: 1495: 1483: 1482: 1477: 1472: 1467: 1460: 1459: 1448: 1447: 1445:Antony Blinken 1437: 1436: 1430: 1425: 1424: 1421: 1420: 1417: 1416: 1414:Superior Court 1411: 1406: 1400: 1399: 1390: 1389: 1383: 1382: 1377: 1367: 1361: 1360: 1347: 1342: 1341: 1338: 1337: 1334: 1333: 1328: 1321: 1320: 1319: 1318: 1313: 1303: 1298: 1293: 1288: 1283: 1281:Libertarianism 1278: 1273: 1268: 1263: 1256: 1255: 1254: 1253: 1248: 1238: 1237: 1236: 1234:Traditionalist 1231: 1226: 1221: 1216: 1211: 1200: 1195: 1194: 1191: 1190: 1187: 1186: 1179: 1178: 1177: 1176: 1171: 1159: 1158: 1153: 1147: 1142: 1141: 1138: 1137: 1134: 1133: 1122: 1121: 1112: 1111: 1106: 1101: 1096: 1091: 1089:American Samoa 1086: 1081: 1076: 1071: 1066: 1061: 1056: 1051: 1046: 1041: 1036: 1034:South Carolina 1031: 1026: 1021: 1016: 1011: 1006: 1001: 999:North Carolina 996: 991: 986: 981: 976: 971: 966: 961: 956: 951: 946: 941: 936: 931: 926: 921: 916: 911: 906: 901: 896: 891: 886: 881: 876: 871: 866: 861: 856: 851: 846: 841: 834: 833: 826: 825: 824: 823: 813: 808: 803: 796: 795: 789: 784: 783: 780: 779: 776: 775: 766: 765: 760: 755: 750: 745: 740: 730: 724: 723: 714: 713: 708: 703: 698: 692: 691: 686: 681: 676: 670: 669: 660: 659: 651: 646: 645: 642: 641: 638: 637: 632: 627: 620: 619: 613: 612: 604: 603: 596: 595: 587: 586: 579: 578: 570: 565: 564: 561: 560: 557: 556: 546: 545: 535: 534: 524: 523: 513: 512: 503: 502: 496: 495: 484: 483: 473: 472: 462: 461: 451: 450: 429: 428: 420: 415: 414: 411: 410: 407: 406: 401: 396: 390: 389: 381: 376: 375: 372: 371: 361: 360: 350: 349: 339: 338: 336: 335: 328: 321: 313: 310: 309: 296: 295: 292: 291: 286: 281: 276: 271: 266: 261: 256: 251: 246: 241: 236: 228: 223: 222: 219: 218: 215: 214: 209: 207:Land value tax 204: 199: 194: 189: 184: 178: 173: 172: 169: 168: 165: 164: 159: 154: 149: 144: 139: 134: 129: 124: 119: 114: 109: 104: 99: 94: 89: 84: 79: 74: 69: 63: 58: 57: 54: 53: 45: 44: 38: 37: 15: 9: 6: 4: 3: 2: 12103: 12092: 12089: 12087: 12084: 12083: 12081: 12066: 12063: 12061: 12058: 12057: 12052: 12048: 12045: 12041: 12040: 12036: 12022: 12019: 12017: 12014: 12012: 12009: 12005: 12002: 12001: 12000: 11997: 11993: 11990: 11989: 11988: 11985: 11983: 11980: 11978: 11975: 11973: 11970: 11968: 11965: 11963: 11960: 11956: 11953: 11951: 11948: 11947: 11946: 11943: 11941: 11940:Energy policy 11938: 11934: 11931: 11929: 11926: 11924: 11921: 11919: 11916: 11914: 11911: 11909: 11906: 11904: 11901: 11899: 11896: 11895: 11894: 11891: 11889: 11886: 11882: 11881:incarceration 11879: 11878: 11877: 11874: 11872: 11869: 11868: 11866: 11862: 11856: 11853: 11851: 11848: 11846: 11843: 11841: 11838: 11836: 11833: 11831: 11828: 11826: 11823: 11821: 11818: 11816: 11813: 11811: 11808: 11804: 11801: 11799: 11796: 11794: 11791: 11790: 11789: 11786: 11782: 11779: 11777: 11774: 11772: 11769: 11767: 11766:Prenatal care 11764: 11762: 11761:Birth control 11759: 11757: 11754: 11753: 11752: 11749: 11747: 11744: 11743: 11741: 11739: 11735: 11729: 11726: 11724: 11721: 11719: 11716: 11714: 11711: 11709: 11706: 11704: 11701: 11699: 11698:Homeownership 11696: 11694: 11691: 11689: 11686: 11684: 11681: 11679: 11676: 11675: 11673: 11671: 11667: 11661: 11658: 11656: 11653: 11651: 11648: 11646: 11643: 11641: 11638: 11636: 11633: 11631: 11628: 11626: 11623: 11621: 11618: 11616: 11613: 11611: 11608: 11606: 11603: 11601: 11598: 11594: 11591: 11589: 11586: 11584: 11581: 11579: 11576: 11575: 11574: 11571: 11569: 11566: 11564: 11561: 11559: 11556: 11552: 11549: 11547: 11544: 11542: 11539: 11537: 11534: 11532: 11529: 11528: 11527: 11524: 11522: 11519: 11515: 11512: 11510: 11507: 11505: 11502: 11501: 11500: 11497: 11495: 11492: 11490: 11487: 11485: 11482: 11478: 11475: 11474: 11473: 11470: 11468: 11465: 11461: 11458: 11457: 11456: 11453: 11451: 11448: 11446: 11443: 11439: 11436: 11434: 11431: 11430: 11429: 11426: 11422: 11421:working class 11419: 11417: 11414: 11412: 11409: 11407: 11404: 11402: 11399: 11397: 11394: 11392: 11389: 11387: 11384: 11382: 11381:homeownership 11379: 11377: 11374: 11372: 11369: 11368: 11367: 11364: 11362: 11359: 11357: 11354: 11352: 11349: 11347: 11344: 11342: 11339: 11337: 11334: 11332: 11329: 11328: 11326: 11324: 11320: 11316: 11313: 11311: 11307: 11297: 11294: 11292: 11289: 11287: 11284: 11282: 11279: 11277: 11274: 11272: 11269: 11267: 11264: 11263: 11261: 11259: 11255: 11249: 11246: 11244: 11241: 11239: 11236: 11234: 11231: 11229: 11226: 11224: 11221: 11219: 11216: 11214: 11211: 11209: 11206: 11204: 11201: 11199: 11196: 11194: 11191: 11187: 11184: 11182: 11179: 11177: 11174: 11172: 11169: 11167: 11164: 11162: 11161:Manufacturing 11159: 11157: 11154: 11152: 11149: 11147: 11144: 11142: 11139: 11137: 11134: 11132: 11129: 11128: 11127: 11124: 11123: 11120: 11117: 11115: 11111: 11097: 11094: 11090: 11089:Third parties 11087: 11085: 11082: 11080: 11077: 11076: 11075: 11072: 11068: 11065: 11063: 11060: 11058: 11055: 11054: 11053: 11050: 11048: 11045: 11041: 11038: 11037: 11036: 11033: 11029: 11026: 11024: 11021: 11020: 11019: 11016: 11014: 11011: 11010: 11007: 10995: 10992: 10991: 10990: 10987: 10986: 10984: 10982: 10978: 10972: 10969: 10967: 10964: 10963: 10961: 10959: 10955: 10949: 10946: 10944: 10941: 10939: 10936: 10934: 10931: 10929: 10926: 10924: 10921: 10919: 10916: 10914: 10911: 10909: 10906: 10904: 10901: 10900: 10898: 10894: 10888: 10885: 10883: 10880: 10878: 10875: 10873: 10870: 10869: 10867: 10865: 10861: 10858: 10856: 10852: 10846: 10843: 10839: 10836: 10835: 10834: 10831: 10827: 10824: 10822: 10819: 10817: 10814: 10813: 10812: 10809: 10807: 10804: 10803: 10801: 10799: 10795: 10785: 10782: 10780: 10777: 10775: 10772: 10770: 10767: 10766: 10764: 10762: 10758: 10750: 10747: 10746: 10745: 10742: 10738: 10735: 10734: 10733: 10730: 10729: 10727: 10725: 10721: 10715: 10712: 10710: 10707: 10706: 10704: 10702: 10698: 10690: 10687: 10686: 10685: 10682: 10680: 10677: 10675: 10672: 10670: 10667: 10665: 10662: 10660: 10657: 10655: 10652: 10650: 10647: 10643: 10640: 10639: 10638: 10635: 10631: 10628: 10627: 10626: 10623: 10622: 10620: 10618: 10614: 10611: 10609: 10603: 10598: 10594: 10584: 10581: 10579: 10576: 10572: 10569: 10567: 10564: 10562: 10559: 10557: 10554: 10552: 10549: 10547: 10544: 10542: 10539: 10538: 10537: 10534: 10533: 10531: 10529: 10525: 10519: 10516: 10512: 10509: 10507: 10504: 10502: 10499: 10497: 10494: 10493: 10492: 10489: 10487: 10484: 10480: 10477: 10476: 10475: 10472: 10471: 10469: 10467: 10463: 10457: 10456:U.S. attorney 10454: 10452: 10449: 10445: 10442: 10440: 10437: 10436: 10435: 10431: 10428: 10424: 10421: 10420: 10419: 10416: 10412: 10409: 10407: 10404: 10402: 10401:Chief Justice 10399: 10398: 10397: 10396:Supreme Court 10394: 10393: 10391: 10389: 10385: 10379: 10376: 10374: 10371: 10369: 10366: 10364: 10361: 10359: 10356: 10352: 10349: 10347: 10344: 10342: 10339: 10338: 10337: 10334: 10330: 10327: 10325: 10322: 10321: 10320: 10317: 10316: 10314: 10312: 10308: 10302: 10301:Public policy 10299: 10297: 10296:Civil service 10294: 10292: 10289: 10285: 10282: 10280: 10277: 10275: 10272: 10270: 10267: 10265: 10262: 10260: 10257: 10255: 10252: 10250: 10247: 10245: 10242: 10241: 10240: 10237: 10233: 10230: 10228: 10225: 10223: 10220: 10218: 10215: 10214: 10213: 10210: 10208: 10205: 10203: 10200: 10198: 10195: 10193: 10190: 10186: 10183: 10181: 10178: 10177: 10176: 10173: 10172: 10170: 10166: 10163: 10161: 10157: 10153: 10150: 10148: 10144: 10134: 10131: 10129: 10126: 10124: 10121: 10117: 10114: 10112: 10109: 10107: 10104: 10102: 10099: 10097: 10094: 10092: 10089: 10087: 10084: 10082: 10079: 10078: 10077: 10073: 10069: 10066: 10064: 10061: 10059: 10056: 10054: 10051: 10049: 10046: 10044: 10041: 10039: 10036: 10034: 10031: 10029: 10026: 10024: 10021: 10019: 10016: 10014: 10011: 10009: 10006: 10004: 10001: 9999: 9996: 9994: 9991: 9989: 9986: 9985: 9984: 9981: 9977: 9974: 9973: 9972: 9969: 9965: 9964:Sierra Nevada 9962: 9960: 9957: 9955: 9952: 9950: 9947: 9945: 9942: 9941: 9940: 9937: 9935: 9932: 9930: 9927: 9925: 9922: 9918: 9915: 9913: 9910: 9908: 9905: 9903: 9902:insular zones 9900: 9898: 9895: 9893: 9890: 9888: 9885: 9883: 9880: 9878: 9875: 9874: 9873: 9870: 9869: 9866: 9863: 9861: 9857: 9847: 9844: 9842: 9839: 9837: 9834: 9832: 9829: 9827: 9824: 9822: 9819: 9817: 9814: 9812: 9809: 9808: 9806: 9802: 9796: 9793: 9791: 9788: 9784: 9781: 9779: 9776: 9775: 9774: 9773:War on Terror 9771: 9769: 9766: 9764: 9761: 9759: 9756: 9754: 9753:LGBT Movement 9751: 9749: 9746: 9744: 9741: 9739: 9736: 9734: 9731: 9729: 9726: 9722: 9719: 9718: 9717: 9714: 9712: 9709: 9707: 9704: 9702: 9699: 9697: 9694: 9692: 9689: 9685: 9682: 9680: 9677: 9675: 9672: 9671: 9669: 9667: 9664: 9662: 9659: 9657: 9654: 9652: 9649: 9647: 9644: 9642: 9639: 9637: 9634: 9632: 9629: 9627: 9624: 9622: 9619: 9617: 9614: 9610: 9607: 9605: 9602: 9601: 9600: 9597: 9595: 9592: 9588: 9585: 9583: 9580: 9579: 9578: 9575: 9571: 9568: 9566: 9563: 9562: 9561: 9558: 9556: 9553: 9551: 9548: 9546: 9543: 9539: 9536: 9534: 9531: 9529: 9526: 9524: 9521: 9519: 9516: 9514: 9511: 9509: 9506: 9505: 9504: 9501: 9499: 9496: 9495: 9493: 9489: 9483: 9480: 9478: 9475: 9473: 9470: 9468: 9465: 9463: 9460: 9458: 9455: 9453: 9450: 9448: 9445: 9443: 9440: 9438: 9435: 9433: 9430: 9429: 9427: 9423: 9420: 9418: 9414: 9409: 9408:United States 9402: 9397: 9395: 9390: 9388: 9383: 9382: 9379: 9363: 9360: 9358: 9355: 9353: 9350: 9348: 9345: 9344: 9341: 9334: 9330: 9319: 9318: 9314: 9313: 9311: 9307: 9300: 9299: 9295: 9292: 9291: 9287: 9286: 9284: 9280: 9273: 9272: 9268: 9267: 9265: 9263:Taxable gains 9261: 9254: 9253: 9249: 9248: 9246: 9242: 9235: 9234: 9230: 9227: 9226: 9222: 9221: 9219: 9215: 9208: 9207: 9203: 9200: 9199: 9195: 9194: 9192: 9188: 9181: 9180: 9176: 9173: 9172: 9168: 9165: 9164: 9160: 9157: 9156: 9152: 9149: 9148: 9144: 9143: 9141: 9137: 9133: 9132:Amendment XVI 9128: 9124: 9113: 9112: 9108: 9107: 9105: 9103: 9099: 9090: 9089: 9085: 9084: 9083: 9080: 9079: 9077: 9075: 9071: 9064: 9063: 9059: 9056: 9055: 9051: 9048: 9047: 9043: 9040: 9039: 9035: 9032: 9031: 9027: 9024: 9023: 9019: 9016: 9015: 9011: 9010: 9008: 9006: 9002: 8995: 8994: 8990: 8987: 8986: 8982: 8979: 8978: 8974: 8971: 8970: 8966: 8963: 8962: 8958: 8957: 8955: 8951: 8944: 8943: 8939: 8936: 8935: 8931: 8930: 8928: 8924: 8915: 8914: 8910: 8907: 8906: 8902: 8901: 8900: 8897: 8892: 8891: 8887: 8884: 8883: 8879: 8876: 8875: 8871: 8868: 8867: 8863: 8860: 8859: 8855: 8854: 8853: 8850: 8845: 8844: 8840: 8839: 8838: 8835: 8834: 8832: 8830: 8826: 8822: 8817: 8813: 8804: 8799: 8797: 8792: 8790: 8785: 8784: 8781: 8765: 8762: 8760: 8757: 8755: 8752: 8751: 8749: 8747: 8743: 8737: 8734: 8732: 8729: 8727: 8724: 8723: 8721: 8719: 8715: 8709: 8706: 8704: 8701: 8700: 8698: 8696: 8692: 8686: 8683: 8681: 8678: 8676: 8673: 8672: 8670: 8668: 8664: 8658: 8655: 8653: 8650: 8649: 8647: 8645: 8641: 8631: 8628: 8626: 8623: 8622: 8620: 8618:By Presidency 8616: 8610: 8607: 8606: 8604: 8602: 8598: 8592: 8589: 8588: 8586: 8584: 8580: 8570: 8567: 8565: 8562: 8560: 8557: 8555: 8552: 8550: 8547: 8545: 8544:G. H. W. Bush 8542: 8540: 8537: 8535: 8532: 8530: 8527: 8525: 8522: 8520: 8519:L. B. Johnson 8517: 8515: 8512: 8510: 8507: 8505: 8502: 8500: 8497: 8495: 8492: 8490: 8487: 8485: 8482: 8481: 8479: 8477:By Presidency 8475: 8467: 8464: 8463: 8462: 8459: 8457: 8454: 8452: 8449: 8448: 8446: 8444: 8440: 8430: 8427: 8425: 8422: 8420: 8417: 8416: 8414: 8412:By Presidency 8410: 8402: 8399: 8398: 8397: 8394: 8392: 8389: 8388: 8386: 8384: 8383:Environmental 8380: 8370: 8367: 8365: 8362: 8361: 8359: 8357:By Presidency 8355: 8349: 8346: 8342: 8339: 8338: 8337: 8334: 8332: 8329: 8328: 8326: 8324: 8320: 8310: 8307: 8305: 8302: 8300: 8297: 8295: 8292: 8290: 8287: 8285: 8282: 8280: 8277: 8276: 8274: 8272:By Presidency 8270: 8262: 8259: 8258: 8257: 8254: 8253: 8251: 8249: 8245: 8239: 8236: 8234: 8231: 8229: 8226: 8224: 8221: 8219: 8215: 8214:Great Society 8212: 8210: 8207: 8205: 8202: 8200: 8197: 8195: 8192: 8190: 8187: 8186: 8184: 8182: 8178: 8172: 8169: 8167: 8164: 8162: 8159: 8157: 8154: 8152: 8149: 8147: 8144: 8142: 8139: 8137: 8134: 8132: 8129: 8127: 8124: 8122: 8119: 8117: 8114: 8112: 8109: 8108: 8105: 8101: 8094: 8089: 8087: 8082: 8080: 8075: 8074: 8071: 8059: 8056: 8054: 8051: 8049: 8046: 8044: 8041: 8039: 8036: 8034: 8031: 8029: 8026: 8024: 8021: 8019: 8016: 8014: 8011: 8009: 8006: 8004: 8001: 7999: 7996: 7994: 7991: 7989: 7986: 7984: 7981: 7979: 7976: 7974: 7971: 7969: 7966: 7964: 7961: 7960: 7958: 7950: 7944: 7943:United States 7941: 7939: 7936: 7934: 7931: 7929: 7926: 7924: 7921: 7919: 7916: 7914: 7911: 7909: 7906: 7904: 7901: 7899: 7896: 7894: 7891: 7889: 7886: 7884: 7881: 7879: 7876: 7874: 7871: 7869: 7866: 7864: 7861: 7859: 7856: 7854: 7851: 7849: 7846: 7844: 7841: 7839: 7836: 7834: 7831: 7830: 7828: 7824: 7815: 7810: 7808: 7803: 7801: 7796: 7795: 7792: 7785: 7784: 7779: 7778: 7769: 7764: 7760: 7759: 7754: 7753: 7752: 7751: 7745: 7741: 7738: 7735: 7734: 7733: 7731: 7725: 7721: 7718: 7714: 7712: 7708: 7705: 7701: 7697: 7693: 7689: 7683: 7679: 7675: 7674: 7669: 7665: 7660: 7659: 7658: 7656: 7650: 7646: 7642: 7638: 7636: 7632: 7628: 7624: 7621: 7617: 7613: 7609: 7605: 7603: 7599: 7595: 7591: 7587: 7585: 7581: 7577: 7573: 7572: 7571: 7569: 7563: 7560: 7558: 7555: 7554: 7553: 7551: 7545: 7542: 7540: 7537: 7534: 7531: 7529: 7526: 7524: 7523: 7518: 7515: 7511: 7510: 7509: 7507: 7493: 7487: 7478: 7471: 7467: 7463: 7457: 7450: 7446: 7440: 7431: 7422: 7415: 7410: 7394: 7387: 7381: 7374: 7370: 7366: 7362: 7358: 7354: 7350: 7346: 7342: 7338: 7334: 7330: 7326: 7322: 7318: 7314: 7310: 7306: 7302: 7298: 7294: 7290: 7286: 7282: 7278: 7274: 7270: 7266: 7262: 7258: 7254: 7250: 7244: 7236: 7230: 7214: 7208: 7192: 7186: 7177: 7168: 7159: 7151: 7145: 7138: 7134: 7129: 7122: 7116: 7101: 7100: 7092: 7085: 7070: 7066: 7060: 7045: 7041: 7035: 7020: 7016: 7010: 6995: 6991: 6985: 6969: 6965: 6959: 6943: 6939: 6933: 6931: 6914: 6910: 6904: 6888: 6884: 6878: 6862: 6858: 6852: 6836: 6832: 6826: 6810: 6806: 6800: 6784: 6780: 6774: 6758: 6754: 6748: 6732: 6728: 6722: 6706: 6702: 6696: 6680: 6676: 6670: 6654: 6650: 6644: 6628: 6624: 6618: 6602: 6598: 6592: 6576: 6572: 6566: 6564: 6548: 6544: 6537: 6533: 6527: 6525: 6505: 6499: 6483: 6477: 6470: 6466: 6462: 6458: 6451: 6436: 6432: 6425: 6410: 6406: 6399: 6391: 6387: 6383: 6379: 6375: 6371: 6364: 6362: 6354: 6340: 6336: 6330: 6323: 6320: 6316: 6312: 6311: 6306: 6302: 6298: 6294: 6289: 6282: 6278: 6274: 6270: 6266: 6262: 6258: 6254: 6250: 6246: 6242: 6238: 6234: 6230: 6225: 6218: 6217:Frivolous Tax 6213: 6204: 6188: 6182: 6174: 6168: 6152: 6148: 6142: 6126: 6120: 6101: 6097: 6093: 6089: 6082: 6076: 6068: 6062: 6046: 6042: 6036: 6018: 6012: 6004: 5998: 5982: 5978: 5972: 5956: 5952: 5946: 5930: 5924: 5909:. August 2019 5908: 5905: 5901: 5894: 5888: 5872: 5869: 5865: 5858: 5852: 5843: 5837: 5831: 5824: 5820: 5817: 5811: 5802: 5787: 5783: 5777: 5768: 5759: 5752: 5746: 5740: 5736: 5733: 5731: 5724: 5715: 5700: 5696: 5689: 5680: 5671: 5662: 5655: 5651: 5648: 5642: 5635: 5631: 5627: 5624: 5620: 5616: 5613: 5609: 5603: 5594: 5587: 5586: 5581: 5580: 5574: 5567: 5563: 5560: 5554: 5547: 5543: 5538: 5531: 5527: 5522: 5515: 5511: 5506: 5499: 5495: 5491: 5487: 5481: 5474: 5468: 5450: 5444: 5437: 5433: 5427: 5420: 5414: 5408: 5404: 5401: 5395: 5385: 5377: 5373: 5366: 5359: 5355: 5350: 5342: 5338: 5332: 5328: 5322: 5304: 5298: 5292:respectively. 5291: 5287: 5283: 5279: 5275: 5271: 5265: 5258: 5254: 5249: 5242: 5238: 5233: 5226: 5222: 5217: 5199: 5193: 5186: 5182: 5178: 5174: 5170: 5166: 5163: 5157: 5150: 5146: 5140: 5133: 5129: 5123: 5107: 5103: 5097: 5086: 5080: 5073: 5069: 5064: 5056: 5052: 5046: 5030: 5027: 5023: 5016: 5010: 5003: 4999: 4995: 4991: 4986: 4979: 4975: 4971: 4967: 4962: 4955: 4949: 4942: 4938: 4935: 4929: 4922: 4919:Contrast to, 4916: 4909: 4905: 4901: 4897: 4893: 4888: 4881: 4877: 4873: 4869: 4864: 4845: 4838: 4832: 4825: 4821: 4817: 4812: 4805: 4801: 4797: 4792: 4785: 4781: 4777: 4772: 4765: 4761: 4756: 4749: 4745: 4741: 4736: 4728: 4724: 4718: 4712:, April 2012. 4711: 4708: 4703: 4696: 4693: 4689: 4686: 4681: 4674: 4670: 4665: 4658: 4654: 4649: 4642: 4638: 4634: 4629: 4622: 4618: 4613: 4606: 4602: 4598: 4593: 4586: 4582: 4578: 4573: 4566: 4562: 4558: 4553: 4537: 4530: 4523: 4518: 4507: 4501: 4494: 4490: 4486: 4481: 4474: 4470: 4466: 4461: 4454: 4451: 4447: 4443: 4442: 4436: 4429: 4425: 4421: 4417: 4413: 4408: 4401: 4397: 4392: 4377: 4373: 4367: 4360: 4356: 4351: 4349: 4341: 4337: 4332: 4317: 4310: 4303: 4297: 4290: 4285: 4278: 4274: 4270: 4266: 4262: 4258: 4253: 4238: 4234: 4228: 4219: 4210: 4203: 4195: 4191: 4187: 4181: 4165: 4161: 4155: 4139: 4133: 4117: 4111: 4095: 4091: 4085: 4083: 4066: 4060: 4051: 4036: 4032: 4025: 4023: 4021: 4001: 3995: 3980: 3973: 3957: 3951: 3943: 3942: 3938:OECD (2021). 3934: 3930: 3921: 3918: 3916: 3913: 3911: 3908: 3906: 3903: 3901: 3898: 3896: 3893: 3891: 3888: 3886: 3883: 3882: 3876: 3874: 3873:tax exemption 3869: 3865: 3862: 3858: 3850: 3846: 3843: 3840: 3834: 3830: 3828: 3824: 3820: 3816: 3812: 3809:, and during 3808: 3804: 3803:Andrew Mellon 3800: 3795: 3793: 3788: 3784: 3775: 3771: 3769: 3765: 3764: 3759: 3754: 3750: 3748: 3742: 3740: 3736: 3731: 3728: 3727:Great Britain 3722: 3713: 3704: 3696: 3687: 3684: 3674: 3671: 3661: 3659: 3655: 3645: 3641: 3640: 3636: 3632: 3631: 3627: 3623: 3622: 3618: 3614: 3613: 3609: 3605: 3604: 3600: 3596: 3595: 3591: 3587: 3586: 3582: 3579: 3575: 3569: 3568: 3564: 3560: 3559: 3555: 3551: 3550: 3546: 3542: 3541: 3532: 3523: 3514: 3511: 3501: 3493: 3488: 3478: 3475: 3470: 3465: 3457: 3452: 3444: 3437: 3432: 3426:Policy issues 3423: 3421: 3417: 3412: 3409: 3407: 3403: 3398: 3396: 3391: 3387: 3383: 3373: 3364: 3361: 3359: 3349: 3347: 3341: 3331: 3329: 3325: 3317: 3314: 3311: 3308: 3305: 3302: 3301: 3300: 3298: 3292: 3279: 3276: 3273: 3270: 3267: 3264: 3261: 3257: 3254: 3253: 3252: 3243: 3241: 3236: 3231: 3229: 3225: 3221: 3210: 3203: 3200: 3197: 3194: 3191: 3188: 3185: 3182: 3181: 3180: 3176: 3161: 3157: 3155: 3151: 3147: 3143: 3134: 3129: 3120: 3111: 3107: 3098: 3094: 3091: 3087: 3085: 3079: 3075: 3073: 3067: 3063: 3055: 3051: 3046: 3042: 3038: 3028: 3025: 3016: 3007: 3003: 3000: 2997: 2987: 2984: 2975: 2966: 2964: 2954: 2952: 2941: 2938: 2928: 2924: 2922: 2918: 2907: 2905: 2894: 2892: 2887: 2882: 2877: 2835: 2826: 2823: 2818: 2808: 2804: 2802: 2797: 2789: 2784: 2747: 2738: 2734: 2725: 2723: 2717: 2713: 2704: 2699: 2685: 2681: 2679: 2672: 2662: 2660: 2656: 2651: 2645: 2635: 2628: 2627:Payroll taxes 2624: 2618:Payroll taxes 2615: 2613: 2609: 2605: 2601: 2597: 2596:capital gains 2593: 2587: 2580:taxes history 2579: 2578:capital gains 2574: 2565: 2562: 2556: 2554: 2550: 2546: 2542: 2537: 2531: 2521: 2519: 2515: 2505: 2501: 2498: 2494: 2484: 2482: 2478: 2474: 2467:Non-residents 2464: 2460: 2457: 2453: 2451: 2447: 2442: 2438: 2429: 2421: 2416: 2406: 2404: 2400: 2393: 2383: 2381: 2377: 2373: 2369: 2363: 2353: 2350: 2347: 2343: 2336: 2332: 2328: 2320: 2316: 2312: 2307: 2298: 2295: 2293: 2289: 2285: 2281: 2277: 2273: 2269: 2264: 2262: 2258: 2252: 2250: 2243: 2242:Tax deduction 2233: 2224: 2223: 2219: 2215: 2211: 2207: 2205: 2200: 2198: 2193: 2191: 2185: 2183: 2182:tax exemption 2178: 2174: 2172: 2168: 2164: 2160: 2151: 2146: 2142: 2132: 2130: 2126: 2121: 2116: 2114: 2109: 2107: 2097: 2088: 2086: 2080: 2078: 2061: 2058: 2057: 2053: 2044: 2039: 2032:Filing status 2029: 2027: 2023: 2018: 2016: 2012: 2008: 2007:tax exemption 2004: 1999: 1997: 1952: 1948: 1944: 1936: 1927: 1926: 1924: 1919: 1917: 1913: 1909: 1905: 1901: 1897: 1896: 1891: 1887: 1886:Supreme Court 1883: 1879: 1875: 1871: 1861: 1855: 1850: 1845: 1835: 1832: 1829: 1818: 1810: 1797: 1790: 1782: 1778: 1775: 1771: 1766: 1761: 1758: 1753: 1749: 1746: 1745:Payroll taxes 1741: 1737: 1733: 1728: 1726: 1721: 1716: 1711: 1709: 1705: 1701: 1695: 1693: 1688: 1684: 1680: 1676: 1672: 1667: 1665: 1661: 1657: 1656:capital gains 1653: 1649: 1645: 1642:has separate 1641: 1640:United States 1629: 1624: 1622: 1617: 1615: 1610: 1609: 1607: 1606: 1600: 1595: 1590: 1588: 1578: 1577: 1575: 1574: 1567: 1564: 1562: 1561:Latin America 1559: 1557: 1554: 1552: 1549: 1547: 1544: 1542: 1539: 1537: 1534: 1532: 1529: 1527: 1524: 1523: 1519: 1516: 1514: 1511: 1509: 1506: 1505: 1499: 1496: 1494: 1491: 1490: 1489: 1486: 1485: 1481: 1478: 1476: 1473: 1471: 1468: 1466: 1463: 1462: 1458: 1454: 1451: 1450: 1446: 1442: 1439: 1438: 1435: 1432: 1431: 1428: 1423: 1422: 1415: 1412: 1410: 1407: 1405: 1402: 1401: 1398: 1397: 1393: 1392: 1388: 1385: 1384: 1381: 1378: 1375: 1371: 1368: 1366: 1363: 1362: 1359: 1357: 1353: 1349: 1348: 1345: 1340: 1339: 1332: 1329: 1327: 1324: 1323: 1317: 1314: 1312: 1309: 1308: 1307: 1304: 1302: 1301:Republicanism 1299: 1297: 1296:Protectionism 1294: 1292: 1289: 1287: 1284: 1282: 1279: 1277: 1274: 1272: 1269: 1267: 1264: 1262: 1259: 1258: 1252: 1251:Progressivism 1249: 1247: 1244: 1243: 1242: 1239: 1235: 1232: 1230: 1227: 1225: 1222: 1220: 1217: 1215: 1212: 1210: 1207: 1206: 1205: 1202: 1201: 1198: 1193: 1192: 1185: 1182: 1181: 1175: 1172: 1170: 1167: 1166: 1165: 1164:Third parties 1162: 1161: 1157: 1154: 1152: 1149: 1148: 1145: 1140: 1139: 1132: 1130: 1125: 1124: 1120: 1119: 1115: 1114: 1110: 1107: 1105: 1102: 1100: 1097: 1095: 1092: 1090: 1087: 1085: 1082: 1080: 1077: 1075: 1074:West Virginia 1072: 1070: 1067: 1065: 1062: 1060: 1057: 1055: 1052: 1050: 1047: 1045: 1042: 1040: 1037: 1035: 1032: 1030: 1027: 1025: 1022: 1020: 1017: 1015: 1012: 1010: 1007: 1005: 1002: 1000: 997: 995: 992: 990: 987: 985: 982: 980: 979:New Hampshire 977: 975: 972: 970: 967: 965: 962: 960: 957: 955: 952: 950: 947: 945: 942: 940: 939:Massachusetts 937: 935: 932: 930: 927: 925: 922: 920: 917: 915: 912: 910: 907: 905: 902: 900: 897: 895: 892: 890: 887: 885: 882: 880: 877: 875: 872: 870: 867: 865: 862: 860: 857: 855: 852: 850: 847: 845: 842: 840: 837: 836: 832: 829: 828: 822: 819: 818: 817: 814: 812: 809: 807: 804: 802: 799: 798: 794: 791: 790: 787: 782: 781: 774: 773: 769: 768: 764: 761: 759: 756: 754: 751: 749: 746: 744: 741: 738: 734: 731: 729: 726: 725: 722: 721: 717: 716: 712: 709: 707: 704: 702: 699: 697: 694: 693: 690: 687: 685: 682: 680: 677: 675: 672: 671: 668: 665: 664:Chief Justice 662: 661: 658: 657: 653: 652: 649: 644: 643: 636: 633: 631: 628: 626: 623: 622: 618: 615: 614: 611: 610: 606: 605: 601: 600:Kamala Harris 598: 597: 594: 593: 589: 588: 584: 581: 580: 577: 576: 572: 571: 568: 563: 562: 554: 551: 548: 547: 543: 542:Chuck Schumer 540: 537: 536: 532: 529: 526: 525: 521: 520:Kamala Harris 518: 515: 514: 511: 510: 506: 505: 501: 498: 497: 493: 489: 486: 485: 481: 478: 475: 474: 470: 469:Steve Scalise 467: 464: 463: 459: 456: 453: 452: 449: 448: 444: 443: 441: 439: 434: 427: 426: 422: 421: 418: 413: 412: 405: 402: 400: 397: 395: 392: 391: 388: 387: 383: 382: 379: 374: 373: 367: 363: 362: 359: 358:United States 352: 351: 348: 345: 344: 334: 329: 327: 322: 320: 315: 314: 312: 311: 308: 298: 297: 290: 287: 285: 282: 280: 277: 275: 272: 270: 267: 265: 262: 260: 257: 255: 252: 250: 247: 245: 242: 240: 237: 234: 230: 229: 226: 221: 220: 213: 210: 208: 205: 203: 200: 198: 195: 193: 190: 188: 185: 183: 180: 179: 176: 171: 170: 163: 160: 158: 155: 153: 150: 148: 145: 143: 140: 138: 135: 133: 130: 128: 125: 123: 122:IRS tax forms 120: 118: 115: 113: 110: 108: 105: 103: 100: 98: 95: 93: 90: 88: 85: 83: 80: 78: 77:Corporate tax 75: 73: 70: 68: 65: 64: 61: 56: 55: 51: 47: 46: 43: 40: 39: 35: 31: 30: 23: 19: 11982:Human rights 11962:Gun politics 11913:Islamophobia 11903:antisemitism 11771:Hospice care 11713:Middle class 11693:Homelessness 11670:Social class 11630:Social class 11494:Human rights 11484:Homelessness 11396:middle class 11361:Demographics 11336:Architecture 11243:Unemployment 11237: 11223:Labor unions 10971:Town meeting 10948:City council 10943:City manager 10684:State police 10546:Marine Corps 10536:Armed Forces 10511:civil rights 10491:Constitution 10063:Southwestern 10058:Southeastern 10048:Northwestern 10043:Northeastern 10008:Mid-Atlantic 9998:Great Plains 9716:World War II 9599:Constitution 9503:Colonial era 9482:2008–present 9315: 9296: 9288: 9269: 9250: 9231: 9223: 9204: 9196: 9177: 9169: 9161: 9153: 9145: 9109: 9086: 9081: 9060: 9052: 9044: 9036: 9028: 9020: 9012: 9005:Direct taxes 8991: 8983: 8975: 8967: 8959: 8940: 8932: 8911: 8903: 8898: 8888: 8880: 8872: 8864: 8856: 8851: 8841: 8836: 8484:T. Roosevelt 8209:New Frontier 8145: 8111:Agricultural 8048:Sint Maarten 8028:Saint Martin 7942: 7782: 7756: 7749: 7748: 7736: 7729: 7728: 7716: 7703: 7671: 7654: 7653: 7640: 7626: 7611: 7607: 7593: 7589: 7575: 7567: 7566: 7549: 7548: 7521: 7505: 7504: 7486: 7477: 7469: 7465: 7461: 7456: 7439: 7430: 7421: 7409: 7399:December 20, 7397:. Retrieved 7392: 7380: 7243: 7229: 7219:November 15, 7217:. Retrieved 7207: 7195:. Retrieved 7185: 7176: 7167: 7158: 7144: 7137:Tax Analysts 7128: 7120: 7115: 7105:December 30, 7103:. Retrieved 7097: 7084: 7072:. Retrieved 7069:Investopedia 7068: 7059: 7047:. Retrieved 7044:Investopedia 7043: 7034: 7022:. Retrieved 7018: 7009: 6997:. Retrieved 6994:Investopedia 6993: 6984: 6972:. Retrieved 6967: 6958: 6946:. Retrieved 6941: 6917:. Retrieved 6912: 6903: 6891:. Retrieved 6886: 6877: 6865:. Retrieved 6860: 6851: 6839:. Retrieved 6834: 6825: 6813:. Retrieved 6808: 6799: 6787:. Retrieved 6782: 6773: 6761:. Retrieved 6756: 6747: 6735:. Retrieved 6730: 6721: 6709:. Retrieved 6704: 6695: 6683:. Retrieved 6678: 6669: 6657:. Retrieved 6652: 6643: 6631:. Retrieved 6626: 6617: 6605:. Retrieved 6600: 6591: 6579:. Retrieved 6574: 6552:December 20, 6550:. Retrieved 6542: 6511:. Retrieved 6498: 6488:December 10, 6486:. Retrieved 6476: 6468: 6460: 6450: 6438:. Retrieved 6434: 6424: 6412:. Retrieved 6408: 6398: 6376:(1): 51–73. 6373: 6369: 6343:. Retrieved 6338: 6329: 6308: 6300: 6296: 6292: 6288: 6280: 6276: 6273:cert. denied 6272: 6268: 6265:cert. denied 6264: 6260: 6256: 6252: 6249:cert. denied 6248: 6244: 6236: 6233:cert. denied 6232: 6228: 6224: 6212: 6203: 6191:. Retrieved 6181: 6167: 6155:. Retrieved 6151:the original 6141: 6129:. Retrieved 6119: 6109:December 20, 6107:. Retrieved 6100:the original 6087: 6075: 6061: 6049:. Retrieved 6045:the original 6035: 6025:December 20, 6023:. Retrieved 6011: 5997: 5985:. Retrieved 5981:the original 5971: 5959:. Retrieved 5955:the original 5945: 5935:November 15, 5933:. 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