Category:Taxation in the United States

*

• [+] United States taxation and revenue case law (0)
• [+] United States federal taxation legislation (2)

C

• [+] Corporate taxation in the United States (0)

E

• [+] American tax evaders (0)

I

• [+] Individual Retirement Accounts (0)
• [+] Internal Revenue Service (1)

R

• [+] American tax resisters (0)

R cont.

• [+] Retirement in the United States (3)

S

• [+] State taxation in the United States (8)

T

• [+] Tax reform in the United States (0)

U

• [+] United States Tax Court (2)

• Internal Revenue Service
• Taxation in the United States

1

• 12 month rule
• 1231 property
• 1256 Contract

2

• Twenty-fourth Amendment to the United States Constitution

9

• 988 transaction

A

• Above the line deduction
• Accountant-client privilege
• Adjusted Gross Income
• Adoption tax credit
• Advance Pricing Agreement
• All-events test
• Alternative Minimum Tax
• Amount realized
• Applicable convention

B

• Blips

C

• CINTAX
• Cancellation of Debt (COD) Income
• Capital gains tax in the United States
• Car donation
• Carryover basis
• Casualty loss
• Character (income tax)
• Charitable contribution
• Charitable remainder unitrust
• Child tax credit
• Circular 230
• Claim of right doctrine
• Constructive receipt
• Cost basis
• Cost segregation study

D

• De minimis fringe benefit
• Depreciation recapture
• Development Impact Tax
• Disfranchisement after the American Civil War
• Doctrine of Cash Equivalence
• Doctrine of Exchange
• Double taxation

E

• Earned income tax credit
• Economic substance
• Electronic Tax Records
• Employee Stock Purchase Plan
• Employer Identification Number
• Employer Transportation Benefits in the United States
• Equity of condition
• Estate tax in the United States
• Excise tax in the United States
• Tax exemption
• Tim Eyman

F

• Federal spending and taxation across states
• Federal tax revenue by state
• Federal telephone excise tax
• Filing Status (federal income tax)
• Flexible spending account
• Flip tax
• Free File Alliance
• Fuel taxes in the United States

G

• Gas tax holiday

G cont.

• Generation-skipping transfer tax
• Gift tax in the United States
• Grantor Retained Annuity Trust
• Group Exemption Letter

H

• Half-year convention
• Head of Household
• Health savings account
• Homestead exemption
• Honorarium
• Hope Credit

I

• IRS Volunteer Income Tax Assistance Program
• IRS penalties
• IVU (Puerto Rico)
• Implied level of government service
• Imputed income
• Incentive stock option
• Income tax in the United States
• Installment sale in the United States
• Intermediate sanctions
• Internal Revenue Code Section 132(a)
• Internal Revenue Code section 1031
• Internal Revenue Code section 212
• International Fuel Tax Agreement
• Itemized deduction

L

• The Law that Never Was
• Like-kind exchange
• Limits on Depreciation Deduction
• List of Judges of the United States Tax Court
• Local Option Sales Tax
• Low-Income Housing Tax Credit
• Lucky duckies

M

• MACRS
• Marriage penalty
• Medical savings account
• Misclassification of employees as independent contractors

N

• National Taxpayers Union
• Net operating loss
• New Markets Tax Credit Program
• Non-qualified stock option
• Nonbusiness Energy Property Tax Credit
• Nonrecognition provisions
• Nonrecourse debt
• Nonrecourse liability

O

• Omnibus Foreign Trade and Competitiveness Act
• Ordinary income

P

• Partnership taxation in the United States
• Passive foreign investment company
• Poll tax
• Primacy of the citizen and taxpayer
• Primacy of the state
• Private copying levy
• Private foundation (United States)
• Private letter ruling

Q

• Qualified Production Activities Income
• Qualified personal residence trust
• Qualified residence interest

R

• Rabbi trust
• Rate schedule (federal income tax)
• Rational economic exchange
• Realization (tax)

R cont.

• Recognition (tax)
• Refund anticipation loan
• Revenue Procedures
• Revenue Ruling
• Reverse Morris trust

S

• SUTA dumping
• School Infrastructure Local Option
• Social Security Wage Base
• Social Security number
• Sponge tax
• Standard deduction
• Taxpayer standing
• Streamlined Sales Tax Project
• Structured sale
• Substantially equal periodic payments
• Sun Myung Moon tax fraud and conspiracy case
• Supporting organization (charity)
• Surtax

T

• Tax Identification Number
• Tax Reform Act
• Tax accounting in the United States
• Tax efficiency
• Tax forms in the United States
• Tax information reporting
• Tax ladder
• Tax levies
• Tax preparation
• Tax protester Sixteenth Amendment arguments
• Tax protester constitutional arguments
• Tax protester statutory arguments
• Tax return (United States)
• Tax withholding in the United States
• Tax-allocation district
• Tax-deductible loss
• TaxACT
• Taxable income
• Taxation history of the United States
• Taxation of illegal income in the United States
• Taxing and Spending Clause
• Taxpayer Bill of Rights
• Tenants in common 1031 exchange
• Treasury Tax and Loan
• Treasury regulations
• Two-Percent Haircut

U

• Uniform Gifts to Minors Act
• Uniformity and jurisdiction in U.S. federal court tax decisions
• United States Congress Joint Committee on Taxation
• United States Department of Justice Tax Division
• United States Federal Income Tax Personal Exemption
• United States Tax Court
• United States of America non-profit laws
• Unrelated Business Income Tax
• User fees

V

• Vacation home deductions
• Variable prepaid forward contract
• Voluntary Employee Beneficiary Association
• Voluntary disclosure agreement

W

• Wagering excise taxes
• Wash sale