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 Collection: Congressional Research Service Reports
Internet Taxation: Issues and Legislation in the 109th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs8277/
State Estate and Gift Tax Revenue
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Internet Tax Bills in the 108th Congress
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Internet Tax Bills in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5504/
Internet Tax Bills in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5506/
Internet Tax Bills in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5503/
Internet Taxation: Issues and Legislation in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs6062/
Internet Taxation: Issues and Legislation in the 108th Congress
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Internet Tax Legislation: Distinguishing Issues
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Internet Tax Legislation: Distinguishing Issues
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Internet Tax Legislation: Distinguishing Issues
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Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions
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State Estate and Gift Tax Revenue
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Fundamental Tax Reform: Options for the Mortgage Interest Deduction
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What Effects Would the Expiration of the 2001 and 2003 Tax Cuts Have on the Economy?
In 2001 and 2003, Congress enacted major tax cuts (popularly referred to as the "Bush tax cuts"), the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Congress is currently debating whether to extend some or all of these tax cuts that are scheduled to expire at the end of 2010. This report discusses the two main economic arguments against allowing the tax cuts to expire as scheduled, using historical evidence and by examining the current economic environment. digital.library.unt.edu/ark:/67531/metadc31383/
Major Tax Issues in the 106th Congress: A Summary
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Value-Added Tax as a New Revenue Source
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Major Tax Issues in the 106th Congress: A Summary
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The Marriage Tax Penalty: An Overview of the Issues
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Across-the-Board Tax Cuts: Economic Issues
This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy. digital.library.unt.edu/ark:/67531/metacrs1954/
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations
This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information. digital.library.unt.edu/ark:/67531/metacrs1959/
Across-the-Board Tax Cuts: Economic Issues
This report examines economic issues relating to across-the-board tax cuts, focusing primarily on distributional issues. The report is divided into four sections. The first section provides a general overview of the tax system. The next discusses recent proposals relating to across-the-board tax cuts. The third section discusses methods of evaluating alternative types of across-the-board tax cuts. The final section briefly discusses issues of efficiency, simplicity, and stabilization policy. digital.library.unt.edu/ark:/67531/metacrs1953/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
Excise taxes have long been a part of our country's revenue history. The federal government first imposed its excise tax on gasoline at a one-cent per gallon rate in 1932 to correct a federal budgetary imbalance. The burden for much of the tax ultimately falls on the consumer. The Highway Revenue Act of 1956 established the federal Highway Trust Fund for the direct purpose of funding the construction of an interstate highway system and aiding in the finance of primary, secondary, and urban routes. This act increased the tax on gasoline from two to three cents per gallon. President Bush recently signed a piece of legislation that calls for the extension of the Highway Trust Fund excise tax and an eventual expiration after September 30, 2011. digital.library.unt.edu/ark:/67531/metacrs10496/
The Alternative Minimum Tax for Individuals
This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants. digital.library.unt.edu/ark:/67531/metacrs10481/
Major Tax Issues in the 107th Congress
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Major Tax Issues in the 107th Congress
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Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
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The Alternative Minimum Tax for Individuals
This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants. digital.library.unt.edu/ark:/67531/metacrs9738/
The Alternative Minimum Tax for Individuals
This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants. digital.library.unt.edu/ark:/67531/metacrs5434/
Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Value-Added Tax as a New Revenue Source
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Major Tax Issues in the 108th Congress
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Major Tax Issues in the 108th Congress
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Short-Run Macroeconomic Effects of Fundamental Tax Reform
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Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5415/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5412/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5411/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5410/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5414/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5416/
Value-Added Tax as a New Revenue Source
No Description digital.library.unt.edu/ark:/67531/metacrs5413/
Major Tax Issues in the 107th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5395/
Major Tax Issues in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5397/
Major Tax Issues in the 108th Congress
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