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:
- Case law related to Income Tax in the U.S. Court of Appeals for the First Circuit (Maine, Massachusetts, New Hampshire, Puerto Rico, Rhode Island)
- Case law related to Income Tax in the U.S. Court of Appeals for the Second Circuit (Connecticut, New York, Vermont)
- Case law related to Income Tax in the U.S. Court of Appeals for the Third Circuit (Delaware, New Jersey, Pennsylvania)
- Case law related to Income Tax in the U.S. Court of Appeals for the Fourth Circuit (Maryland, North Carolina, South Carolina, Virginia, West Virginia)
- Case law related to Income Tax in the U.S. Court of Appeals for the Fifth Circuit (Louisiana, Mississippi, Texas)
- Case law related to Income Tax in the U.S. Court of Appeals for the Sixth Circuit (Kentucky, Michigan, Ohio, Tennessee)
- Case law related to Income Tax in the U.S. Court of Appeals for the Seventh Circuit (Illinois, Illinois, Indiana, Wisconsin)
- Case law related to Income Tax in the U.S. Court of Appeals for the Eighth Circuit (Arkansas, Iowa, Minnesota, Missouri, Nebraska, North Dakota, South Dakota)
- Case law related to Income Tax in the U.S. Court of Appeals for the Ninth Circuit (Alaska, Arizona, California, California, Hawaii, Idaho, Montana, Nevada, Oregon, Washington)
- Case law related to Income Tax in the U.S. Court of Appeals for the Tenth Circuit (Colorado, Kansas, New Mexico, Oklahoma, Utah, Wyoming)
- Case law related to Income Tax in the U.S. Court of Appeals for the Eleventh Circuit (Alabama, Florida, Georgia)
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:
- Information related to Income Tax in the Alabama Administrative Code.
- Information related to Income Tax in the Alaska Administrative Code
- Information related to Income Tax in the Arizona Administrative Code, Secretary of State's Office.
- Information related to Income Tax in Arkansas Administrative Rules, Secretary of State.
- Information related to Income Tax in the California Code of Regulations
- Information related to Income Tax in the Colorado Code of Regulations and the Online Register, Secretary of State.
- Information related to Income Tax in the Connecticut eRegulations System
- Information related to Income Tax in the Delaware's Administrative Code
- Information related to Income Tax in the D.C. Municipal Regulations and D.C. Register
- Information related to Income Tax in the Florida Administrative Code and Administrative Register, Department of State.
- Information related to Income Tax in the Rules and Regulations of the State of Georgia.
- Information related to Income Tax in the Administrative Rules, Lt. Governor of the State of Hawaii.
- Information related to Income Tax in the Idaho Administrative Code, Idaho Office of the Administrative Rules Coordinator.
- Information related to Income Tax in the Administrative Code, Illinois General Assembly, Joint Committee on Administrative Rules.
- Information related to Income Tax in the Indiana Administrative Code.
- Information related to Income Tax in the Iowa Administrative Code (titles) and Income Tax in the PDF content of rules.
- Information related to Income Tax in the Kansas Administrative Regulations, Kansas Secretary of State (search also Income Tax here)
- Information related to Income Tax in the Kentucky Administrative Regulations
- Information related to Income Tax in the Louisiana Administrative Code, State of Louisiana, Division of Administration
- Information related to Income Tax in Maine Rules by Department, the Department of the Secretary of State, Bureau of Corporations, Elections & Commissions
- Information related to Income Tax in the Code of Maryland Regulations (COMAR), Division of State Documents
- Information related to Income Tax in Code of Massachusetts Regulations (CMR), the Massachusetts Court System
- Information related to Income Tax in Michigan Administrative Code, Department of Licensing and Regulatory Affairs (LARA), Office of Regulatory Reinvention
- Information related to Income Tax in the Minnesota Administrative Code, Office of the Revisor of Statutes
- Information related to Income Tax in the Mississippi Administrative Code
- Information related to Income Tax in the Missouri Code of State Regulations, Secretary of State.
- Information related to Income Tax in the Administrative Rules of Montana, Secretary of State.
- Information related to Income Tax in the Nebraska Rules and Regulations, Nebraska Secretary of State.
- Information related to Income Tax in the Nevada Administrative Code, Legislature Law Library
- Information related to Income Tax in the New Hampshire Administrative Rules, Office of Legislative Services
- Information related to Income Tax in the New Jersey Administrative Code
- Information related to Income Tax in the New Mexico Administrative Code, Commission of Public Records, State Records Center and Archives
- Information related to Income Tax in the New York Codes, Rules and Regulations
- Information related to Income Tax in the North Carolina Administrative Code (NCAC), Office of Administrative Hearings
- Information related to Income Tax in the North Dakota Administrative Code
- Information related to Income Tax in the Ohio Administrative Code, Legislative Services Commission
- Information related to Income Tax in the Oklahoma Administrative Code, Oklahoma Secretary of State
- Information related to Income Tax in the Oregon Administrative Rules (OAR), Secretary of State
- Information related to Income Tax in the Pennsylvania Code Online (official publication rules and regulations), Pennsylvania Reference Bureau
- Information related to Income Tax in the Rhode Island Final Rules and Regulations Database, State Archives. Four rulemaking agencies are not included
- Information related to Income Tax in the South Carolina Code of Regulations, South Carolina Legislature.
- Information related to Income Tax in the South Dakota Administrative Rules, Legislative Research Council
- Information related to Income Tax in the Effective Rules and Regulations of the State of Tennessee (Official Compilation), Secretary of State.
- Information related to Income Tax in the Texas Administrative Code, Secretary of State
- Information related to Income Tax in the Utah Administrative Code, Utah Department of Administrative Services, Division of Administrative Rules
- Information related to Income Tax in the Vermont Administrative Code
- Information related to Income Tax in the Virginia Administrative Code, Virginia General Assembly, Legislative Information System (LIS)
- Information related to Income Tax in the Washington Administrative Code (WAC)
- Information related to Income Tax in the West Virginia Code of State Rules, Secretary of State.
- Information related to Income Tax in the Wisconsin Administrative Code
- Information related to Income Tax in Wyoming administrative rules, Secretary of State
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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