Overview of the Federal Tax System [electronic resource].
- [S.l] : [s.n.], 2006.
- Government document
1 online resource (24 p., digital, PDF file)
Corporations -- Taxation.
- 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.
- 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.
- Other format:
- Microfiche version: Library of Congress. Congressional Research Service. Overview of the Federal Tax System
- Access Restriction:
- Restricted for use by site license.
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