Overview of the Federal Tax System.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Business.

Competition.

Corporations--Taxation.

Corporations.

Physical Description:

1 online resource (24 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2006.

System Details:

text file

Summary:

Provides an overview of the Federal tax system, including individual and corporate income, payroll, estate and gift, and excise taxes. Reviews structure of tax system, fiscal position compared to other industrialized countries, tax burden by income level, and key tax concepts, including tax expenditures and deferrals, capital gains, marriage penalties and bonuses, depreciation, types of businesses recognized by IRS, and tax impact on economy and competition. Includes tables.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Overview of the Federal Tax System

Access Restriction:

Restricted for use by site license.