Download or read book Income Excess Profits Gift Estate and Other Provisions of the Internal Revenue Code as Amended to August 8 1947 written by and published by . This book was released on 1947 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Income Estate and Gift Tax Laws Correlated written by United States and published by . This book was released on 1950 with total page 1126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Code written by United States and published by . This book was released on 1965 with total page 998 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Book excerpt: The gift tax was first enacted in 1924, repealed in 1926, overhauled and reintroduced in 1932.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 U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Averaging written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book United States Code written by United States and published by . This book was released on 1947 with total page 1830 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Code of Federal Regulations of the United States of America written by and published by . This book was released on 1951 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of federal regulations is the codification of the general and permanent rules published in the Federal register by the executive departments and agencies of the federal government.
Download or read book Code of Federal Regulations written by and published by . This book was released on 1955 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Code of Federal Regulations written by United States. President and published by . This book was released on 1949 with total page 1242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Special edition of the Federal register containing the full text of Presidential documents ... with ancillaries and index.
Download or read book The Work and Jurisdiction of the Bureau of Internal Revenue 1948 written by United States. Internal Revenue Service and published by . This book was released on 1948 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The National Union Catalog Pre 1956 Imprints written by and published by . This book was released on 1980 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Revenue Bulletin written by United States. Bureau of Internal Revenue and published by . This book was released on 1947 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Statistics of Income from Returns of Net Income written by United States. Internal Revenue Service and published by . This book was released on 1953 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vols. for 1934-53 issued in 2 pts.: pt.1. Individual income tax returns, estate tax returns, gift tax returns (varies); pt.2. Corporation income tax returns and personal holding company returns. 1954- issued in 4 pts.: Corporation income tax returns; Estate tax returns; Fiduciary income tax returns; Individual income tax returns.
Download or read book Annual Report of the Secretary of the Treasury on the State of the Finances for the Year written by United States. Department of the Treasury and published by . This book was released on 1947 with total page 678 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Register written by and published by . This book was released on 1961-02 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Combined Statement of Receipts Expenditures and Balances of the United States Government written by United States. Department of the Treasury. Bureau of Accounts and published by . This book was released on 1947 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
