Overview of the Federal Tax System.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Inheritance and transfer tax.

Tax incentives.

Income tax.

Excise tax.

Physical Description:

1 online resource (1 online resource (29 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2011.

System Details:

text file

Summary:

This report is one in a series of updates. For the most recent coverage of this report series, please see 05-RL-32808 in the 2005 issue.

Provides overview of 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 and a graph.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Overview of the Federal Tax System

Access Restriction:

Restricted for use by site license.