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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
State Estate and Gift Tax Revenue

State Estate and Gift Tax Revenue

Date: July 14, 2003
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Revenue from Estate, Inheritance, and Gift Taxes

State Revenue from Estate, Inheritance, and Gift Taxes

Date: July 6, 2001
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation in the 109th Congress

Internet Taxation: Issues and Legislation in the 109th Congress

Date: February 2, 2006
Creator: Maguire, Steven & Noto, Nonna A
Description: This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet.
Contributing Partner: UNT Libraries Government Documents Department
Estate Tax Legislation in the 110th Congress

Estate Tax Legislation in the 110th Congress

Date: February 14, 2008
Creator: Noto, Nonna A.
Description: This report examines current legislation regarding estate taxes. Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax exclusion is scheduled to continue to rise, from $2 million for decedents dying in 2008, to $3.5 million in 2009. The estate tax is repealed for decedents dying in 2010 only.
Contributing Partner: UNT Libraries Government Documents Department
Net Operating Losses: Proposed Extension of Carryback Period

Net Operating Losses: Proposed Extension of Carryback Period

Date: November 13, 2009
Creator: Keightley, Mark P.
Description: This report explains the current law regarding the tax treatment of net operating losses (NOLs). In addition, this report highlights a number of policy considerations relating to the extension of the NOL carryback period.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

Date: April 4, 2006
Creator: Jackson, Pamela J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Social Security: Raising or Eliminating the Taxable Earnings Base

Social Security: Raising or Eliminating the Taxable Earnings Base

Date: January 20, 2004
Creator: Haltzel, Laura
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Potential Distributional Effects of the Alternative Minimum Tax

The Potential Distributional Effects of the Alternative Minimum Tax

Date: July 19, 2005
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Date: March 8, 2001
Creator: Morris, Marie B
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: June 14, 2005
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Marriage Tax Penalty: An Overview of the Issues

The Marriage Tax Penalty: An Overview of the Issues

Date: December 20, 2000
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Marriage Tax Penalty: An Overview of the Issues

The Marriage Tax Penalty: An Overview of the Issues

Date: June 12, 2001
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Marriage Tax Penalties: Legislative Proposals in the 106th Congress

Marriage Tax Penalties: Legislative Proposals in the 106th Congress

Date: July 14, 2000
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Marriage Tax Penalty: An Overview of the Issues

The Marriage Tax Penalty: An Overview of the Issues

Date: July 7, 2000
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History

Date: March 29, 2000
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Transportation Fuel Taxes: Impacts of a Repeal or Moratorium

Transportation Fuel Taxes: Impacts of a Repeal or Moratorium

Date: March 28, 2000
Creator: Fischer, John W & Gelb, Bernard A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Major Tax Issues in the 109th Congress

Major Tax Issues in the 109th Congress

Date: April 14, 2005
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Recent Trends in the Federal Tax Burden

Recent Trends in the Federal Tax Burden

Date: March 27, 2000
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Recent Tax Changes Affecting Installment Sales

Recent Tax Changes Affecting Installment Sales

Date: May 11, 2000
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: July 10, 2002
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: August 30, 2002
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: November 14, 2002
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: December 12, 2002
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Value-Added Tax as a New Revenue Source

Value-Added Tax as a New Revenue Source

Date: January 29, 2003
Creator: Bickley, James M
Description: None
Contributing Partner: UNT Libraries Government Documents Department