Income Tax

Income Tax in United States


Practical Information

Note: Some of this information was last updated in 1982

A federal, state, or local tax that is levied on the income (in U.S. law) of individuals and corporations, estates, and some trusts. The federal income tax is expressly authorized by the Sixteenth Amendment to the Constitution. Under the federal pay-as-you-go income tax collection system, most individuals pay all or a substantial part of their income tax during the year in which they receive their income. The tax is withheld from their wages (see withholding (in U.S. law)) or is paid in quarterly installments based on a declaration of estimated tax, or both. Most income taxes are graduated-taxes (in U.S. law). The rates increase as the amount of income reported increases. See also internal revenue service (in U.S. law).

(Revised by Ann De Vries)

What is Income Tax?

For a meaning of it, read Income Tax in the Legal Dictionary here. Browse and search more U.S. and international free legal definitions and legal terms related to Income Tax.

Other Popular Tax Concepts

Other Popular Tax Concepts

Other Popular Tax Concepts

Income Tax in the International Business Landscape

Definition of Income Tax in the context of U.S. international business and public trade policy: A tax levied on individual or corporate income.

Income Tax: Open and Free Legal Research of US Law

Federal Primary Materials

The U.S. federal government system consists of executive, legislative, and judicial branches, each of which creates information that can be the subject of legal research about Income Tax. This part provides references, in relation to Income Tax, to the legislative process, the federal judiciary, and the primary sources of federal law (cases, statutes, and regulations).

Federal primary materials about Income Tax by content types:

Laws and Regulations

US Constitution
Federal Statutory Codes and Legislation

Federal Case Law and Court Materials

U.S. Courts of Appeals
United States courts of appeals, inclouding bankruptcy courts and bankcruptcy appellate panels:

Federal Administrative Materials and Resources

Presidential Materials

Materials that emanate from the President’s lawmaking function include executive orders for officers in departments and agencies and proclamations for announcing ceremonial or commemorative policies. Presidential materials available include:

Executive Materials

Federal Legislative History Materials

Legislative history traces the legislative process of a particular bill (about Income Tax and other subjects) for the main purpose of determining the legislators’ intent behind the enactment of a law to explain or clarify ambiguities in the language or the perceived meaning of that law (about Income Tax or other topics), or locating the current status of a bill and monitoring its progress.

State Administrative Materials and Resources

State regulations are rules and procedures promulgated by state agencies (which may apply to Income Tax and other topics); they are a binding source of law. In addition to promulgating regulations, state administrative boards and agencies often have judicial or quasi-judicial authority and may issue administrative decisions affecting Income Tax. Finding these decisions can be challenging. In many cases, researchers about Income Tax should check state agency web sites for their regulations, decisions, forms, and other information of interest.

State rules and regulations are found in codes of regulations and administrative codes (official compilation of all rules and regulations, organized by subject matter). Search here:

State opinions of the Attorney General (official written advisory opinions on issues of state law related to Income Tax when formerly requested by a designated government officer):

Tools and Forms

Law in Other Regions

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