Download or read book The Federal Gift Tax written by David Joulfaian and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932. At its peak in fiscal year 1999, it raised $4.6 billion in revenues, before the recent phased-in tax rate reductions ushered by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) took effect. It is noteworthy that the gift tax was first enacted as a protective measure to minimize estate and income tax avoidance, and not for its direct revenue yield. Similarly, EGTRRA, while phasing out the estate tax, retained the gift tax for the very same reasons. Unlike the estate tax which faces an uncertain future, the gift tax is little affected by recent legislative proposals and will remain part of the tax code for the foreseeable future. Nevertheless, the gift tax has been the subject of little scrutiny and studies of its economic implications are rare. This paper is an attempt to fill this void. It traces the evolution of the gift tax since its inception, and sketches out the structure of the tax and its complex interactions with the income and estate taxes. The paper also provides an overview of the direct fiscal contribution of the gift tax, and traces the number of taxpayers over time as well as their attributes. It concludes with a discussion of the behavioral effects of the gift tax and a review of the scant literature. These include empirical evidence on the choice between gifts and bequests, timing of gifts, and compliance among others.

Download or read book A History of Federal Tax Depreciation Policy written by David W. Brazell and published by . This book was released on 1989 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book IRS Historical Fact Book written by and published by . This book was released on 1993 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Tax Collections written by United States. Bureau of the Census and published by . This book was released on 1977 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The National Public Accountant written by and published by . This book was released on 1967 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Overlapping in the United States written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1964 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Statement of Procedural Rules written by United States. Internal Revenue Service and published by . This book was released on 1980 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 1968 Annual Supplement written by John B. Simeone and published by Springer. This book was released on 2013-12-01 with total page 1727 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book 1968 in America written by Charles Kaiser and published by Grove Press. This book was released on 1988 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charles Kaiser’s 1968 in America is widely recognized as one of the best historical accounts of the 1960s. This book devotes equal attention to the personal and the political — and speaks with authority about such diverse figures as Bob Dylan, Eugene McCarthy, Janis Joplin, and Lyndon Johnson.

Download or read book Economic Security Neglected Dimension of National Security written by National Defense University (U S ) and published by Government Printing Office. This book was released on 2011-12-27 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: On August 24-25, 2010, the National Defense University held a conference titled “Economic Security: Neglected Dimension of National Security?” to explore the economic element of national power. This special collection of selected papers from the conference represents the view of several keynote speakers and participants in six panel discussions. It explores the complexity surrounding this subject and examines the major elements that, interacting as a system, define the economic component of national security.

Download or read book Your Federal Income Tax for Individuals written by United States. Internal Revenue Service and published by . This book was released on 1986 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Basis of Assets written by and published by . This book was released on 1993 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Tax Course School Edition written by CCH Incorporated Staff and published by . This book was released on 1998-06 with total page 1822 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Favorable Determination Letter written by United States. Internal Revenue Service and published by . This book was released on 2001 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fraternity written by Diane Brady and published by Random House. This book was released on 2012-01-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: NAMED ONE OF THE BEST BOOKS OF THE YEAR BY San Francisco Chronicle • The Plain Dealer The inspiring true story of a group of young men whose lives were changed by a visionary mentor On April 4, 1968, the death of Martin Luther King, Jr., shocked the nation. Later that month, the Reverend John Brooks, a professor of theology at the College of the Holy Cross who shared Dr. King’s dream of an integrated society, drove up and down the East Coast searching for African American high school students to recruit to the school, young men he felt had the potential to succeed if given an opportunity. Among the twenty students he had a hand in recruiting that year were Clarence Thomas, the future Supreme Court justice; Edward P. Jones, who would go on to win a Pulitzer Prize for literature; and Theodore Wells, who would become one of the nation’s most successful defense attorneys. Many of the others went on to become stars in their fields as well. In Fraternity, Diane Brady follows five of the men through their college years. Not only did the future president of Holy Cross convince the young men to attend the school, he also obtained full scholarships to support them, and then mentored, defended, coached, and befriended them through an often challenging four years of college, pushing them to reach for goals that would sustain them as adults. Would these young men have become the leaders they are today without Father Brooks’s involvement? Fraternity is a triumphant testament to the power of education and mentorship, and a compelling argument for the difference one person can make in the lives of others.

Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Federal Income Tax in Relation to Housing written by Richard E. Slitor and published by . This book was released on 1968 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: