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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
Conservation Reserve Payments and Self-Employment Taxes

Conservation Reserve Payments and Self-Employment Taxes

Date: May 1, 2000
Creator: Morris, Marie B
Description: Farmers enrolling their land in the Department of Agriculture's Conservation Reserve Program (CRP) receive payments for refraining from farming their property and for engaging in certain conservation practices mandated by the Department of Agriculture. These payments are described in the contract with the Department of Agriculture as "rental payments." Farmers would like to treat the income as "rental income" because it would not be subject to self-employment taxes, but the Internal Revenue Service (IRS) insists that under certain conditions, the payments are income from the trade or business of farming and thus subject to self-employment taxes.
Contributing Partner: UNT Libraries Government Documents Department
Internet Transactions and the Sales Tax

Internet Transactions and the Sales Tax

Date: December 12, 2000
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: March 31, 2004
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Small Business Tax Preferences: Legislative Proposals in the 108th Congress

Small Business Tax Preferences: Legislative Proposals in the 108th Congress

Date: March 12, 2004
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Sales Taxation of Internet Transactions

State Sales Taxation of Internet Transactions

Date: March 1, 2004
Creator: Luckey, John R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Homeland Security: 9/11 Victim Relief Funds

Homeland Security: 9/11 Victim Relief Funds

Date: March 27, 2003
Creator: Wolfe, M. Ann
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Renewal Communities and New Markets Initiatives: Legislation in the 106th Congress

Renewal Communities and New Markets Initiatives: Legislation in the 106th Congress

Date: October 12, 2000
Creator: Mulock, Bruce K
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Date: March 13, 2002
Creator: Labonte, Marc
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Government Spending or Tax Reduction: Which Might Add More Stimulus to the Economy?

Date: January 28, 2003
Creator: Labonte, Marc
Description: None
Contributing Partner: UNT Libraries Government Documents Department
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Date: June 26, 2000
Creator: Morris, Marie B.
Description: This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC ยง 527. The report will be updated as new proposals are reported.
Contributing Partner: UNT Libraries Government Documents Department
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