Federal Taxes and the U.S. Territories : An Overview.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Inheritance and transfer tax.

Excise tax.

Gifts--Taxation.

Gifts.

Physical Description:

1 online resource (15 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 Federal tax system in U.S. territories, including Puerto Rico, the U.S. Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa. Discusses application to U.S. territories of Federal income, excise, estate, gift, social security, and unemployment taxes and customs duties.

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. Federal Taxes and the U.S. Territories

Access Restriction:

Restricted for use by site license.