President's Advisory Panel on Federal Tax Reform

President's Advisory Panel on Federal Tax Reform

Date: November 1, 2005
Creator: President's Advisory Panel on Federal Tax Reform
Description: On January 7, 2005, President Bush announced the establishment of a bipartisan panel to advise on options to reform the tax code to make it simpler, fairer, and more pro-growth to benefit all Americans. The Advisory Panel will submit to the Secretary of the Treasury a report containing revenue neutral policy options for reforming the Federal Internal Revenue Code as soon as practicable, but not later than November 1, 2005. These options should: simplify Federal tax laws to reduce the costs and administrative burdens of compliance with such laws; share the burdens and benefits of the Federal tax structure in an appropriately progressive manner while recognizing the importance of homeownership and charity in American society; and promote long-run economic growth and job creation, and better encourage work effort, saving, and investment, so as to strengthen the competitiveness of the United States in the global marketplace.
Contributing Partner: UNT Libraries Government Documents Department
Conservation Reserve Program Payments: Self-Employment Income, Rental Income, or Something Else?

Conservation Reserve Program Payments: Self-Employment Income, Rental Income, or Something Else?

Date: April 14, 2008
Creator: Pettit, Carol A.
Description: This report outlines the history of the Conservation Reserve Program (CRP), the changing positions of the Internal Revenue Service (IRS), pertinent case law, and other provisions of the Internal Revenue Code (IRC). Several possible approaches to the taxation of CRP payments are discussed.
Contributing Partner: UNT Libraries Government Documents Department
Selected Tax Law Changes Effective January 1, 2002

Selected Tax Law Changes Effective January 1, 2002

Date: January 4, 2002
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
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
Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001

Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001

Date: June 10, 2002
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001

Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001

Date: January 30, 2003
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Foreign Sales Corporation (FSC) Tax Benefit for Exporting: WTO Issues and an Economic Analysis

The Foreign Sales Corporation (FSC) Tax Benefit for Exporting: WTO Issues and an Economic Analysis

Date: December 11, 2000
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

The Foreign Sales Corporation (FSC) Tax Benefit for Exporting and the WTO

Date: October 11, 2000
Creator: Brumbaugh, David L
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: September 7, 2000
Creator: Morris, Marie B.
Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 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 § 527.
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 § 527. The report will be updated as new proposals are reported.
Contributing Partner: UNT Libraries Government Documents Department
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