Overview of the Federal Tax System

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Gifts--Taxation.

Gifts.

Inheritance and transfer tax.

Taxation.

Withholding tax.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2013

Summary:

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

This report is one in a series of updates. For the most recent coverage of this report series, please see 13-RL-32808a in the 2013 issue

Notes:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2014-GVF-0029

Access Restriction:

Restricted for use by site license