Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 20
Book Description
Tax Professionals Program
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 20
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 20
Book Description
Department Store Inventory Price Indexes
Author:
Publisher:
ISBN:
Category : Department stores
Languages : en
Pages : 22
Book Description
Publisher:
ISBN:
Category : Department stores
Languages : en
Pages : 22
Book Description
Internal Revenue Cumulative Bulletin
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1240
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 1240
Book Description
Study of Present-law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998
Author:
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 324
Book Description
Publisher:
ISBN:
Category : Confidential communications
Languages : en
Pages : 324
Book Description
The Federal Gift Tax
Author: David Joulfaian
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.
Internal Revenue Cumulative Bulletin 2003-3, 2003 Tax Legislation, Text of Laws and Committee Reports
Author: Internal Revenue Service (U S )
Publisher: Government Printing Office
ISBN: 9780160767524
Category : Business & Economics
Languages : en
Pages : 1266
Book Description
This bulletin presents announcements of official rulings and procedures, treasury decisions, executive orders, tax conventions, legislation, and court decisions. It also contains other items of general interest intended to promote a uniform application of the tax laws.
Publisher: Government Printing Office
ISBN: 9780160767524
Category : Business & Economics
Languages : en
Pages : 1266
Book Description
This bulletin presents announcements of official rulings and procedures, treasury decisions, executive orders, tax conventions, legislation, and court decisions. It also contains other items of general interest intended to promote a uniform application of the tax laws.
Favorable Determination Letter
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 8
Book Description
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 8
Book Description
Study of Present-law Penalty and Interest Provisions as Required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 (including Provisions Relating to Corporate Tax Shelters)
Author:
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 332
Book Description
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 332
Book Description
Statement of Procedural Rules
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 12
Book Description
Withholding of Tax on Nonresident Aliens and Foreign Corporations
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 40
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 40
Book Description