Category: Tax Law

  • Estate Tax

    Estate Tax in United States Practical Information Note: Some of this information was last updated in 1982A federal or state excise tax, usually levied on a graduated basis, on the right to transfer property from the dead to the living. It includes transfers taking effect at death and […]

  • Excise Taxes

    Excise Taxes in United States Practical Information Note: Some of this information was last updated in 1982Federal, state, and local taxes imposed on acts, like the sale of specific goods or services or on licenses to engage in certain activities, rather than on property. For example, […]

  • Excise Taxes

    Excise Taxes in United States Practical Information Note: Some of this information was last updated in 1982Federal, state, and local taxes imposed on acts, like the sale of specific goods or services or on licenses to engage in certain activities, rather than on property. For example, […]

  • Customs

    Customs in United States Customs Definition This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Const. § 949; Bac. Abr. Smuggling. The duties, toll, tribute, or tariff payable upon merchandise exported or imported. […]

  • Customs

    Customs in United States Customs Definition This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Story, Const. § 949; Bac. Abr. Smuggling. The duties, toll, tribute, or tariff payable upon merchandise exported or imported. […]

  • Federal Tax

    Federal Taxation in the United States Introduction: Components of Federal Tax Law Federal tax law consists of a combination of statutory, administrative and judicial sources of law. The Internal Revenue Code, as enacted by Congress, is a compilation of the federal statutes cowering income, […]

  • Federal Tax

    Federal Taxation in the United States Introduction: Components of Federal Tax Law Federal tax law consists of a combination of statutory, administrative and judicial sources of law. The Internal Revenue Code, as enacted by Congress, is a compilation of the federal statutes cowering income, […]

  • Internal Revenue Code

    Internal Revenue Code in the United States Internal Revenue Code of 1986 In the U.S. Code Platform: 26 U.S.C. § 1 : US Code – Section 1: Tax imposed. Legal Materials The Internal Revenue Code (IRC) is Title 26 of the United States Code , and the related regulations are Title 26 of the […]

  • State Statutes

    State Statutes in the United States Technically, a "statute" is an individual law, the equivalent of a Federal "Public Law" or "Private Law," also known in many states as "Chapter Laws" or, more generally, as "Session Laws." In all states, […]

  • Tax Law

    Tax Law in the United States Main Elements Tax Law Defined It covers the rules, policies and laws that oversee the tax process, which involves charges on estates, transactions, property, income, licenses and more by the government. Taxation also includes duties on imports from foreign […]

  • Tax Law

    Tax Law in the United States Main Elements Tax Law Defined It covers the rules, policies and laws that oversee the tax process, which involves charges on estates, transactions, property, income, licenses and more by the government. Taxation also includes duties on imports from foreign […]

  • Exclusions

    Exclusions in United States Practical Information Note: Some of this information was last updated in 1982See income (in U.S. law).(Revised by Ann De Vries) What is Exclusions? For a meaning of it, read Exclusions in the Legal Dictionary here. Browse and search more U.S. and international free […]

  • Exclusions

    Exclusions in United States Practical Information Note: Some of this information was last updated in 1982See income (in U.S. law).(Revised by Ann De Vries) What is Exclusions? For a meaning of it, read Exclusions in the Legal Dictionary here. Browse and search more U.S. and international free […]

  • Gift Tax

    Gift Tax in United States Practical Information Note: Some of this information was last updated in 1982A tax that applies to gratuitous transfers of property during the taxpayer’s life. The purpose of the gift tax law is to impose a tax on the donor that measurably approaches the estate tax […]

  • Gift Tax

    Gift Tax in United States Practical Information Note: Some of this information was last updated in 1982A tax that applies to gratuitous transfers of property during the taxpayer’s life. The purpose of the gift tax law is to impose a tax on the donor that measurably approaches the estate tax […]