Search Results

The United States Flag: Federal Law Relating to Display and Associated Questions
This report presents, verbatim, the United States "Flag Code" as found in Title 4 of the United States Code and the section of Title 36 which designates the Star-Spangled Banner as the national anthem and provides instructions on how to display the flag during its rendition. The report also addresses several of the frequently asked questions concerning the flag.
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law
This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
A History of Federal Estate, Gift, and Generation-Skipping Taxes
Three primary categories of legislation pertaining to transfer taxes have been introduced in the 110th Congress. As noted above, the repeal of the estate and generation-skipping taxes is not permanent. One category would make the repeal permanent. (See, H.R. 411 and H.R. 2380). Another category would accelerate the repeal of these transfer taxes. (See, H.R. 25, H.R. 1040, H.R. 1586, H.R. 4042, S. 1025, S. 1040, and S. 1081). The third would reinstate these taxes at lower rates and/or in a manner more considerate of family-owned business. (See, H.R. 1928, H.R. 3170, H.R. 3475, H.R. 4172, H.R. 4235, H.R. 4242, and S. 1994). In this report, the history of the federal transfer taxes has been divided into four parts: (1) the federal death and gift taxes used between 1789 and 1915; (2) the development, from 1916 through 1975, of the modern estate and gift taxes; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phaseout and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax.
A History of Federal Estate, Gift, and Generation-Skipping Taxes
This report details the history of the three federal transfer taxes, tracing their development from their eighteenth century roots to the present.
The United States Flag: Federal Law Relating to Display and Associated Questions
This report presents the United States "Flag Code" as found in Title 4 of the United States 4 of the United States Code and the section of Title 36 which designates the Star-Spangled Banner as the national anthem and provides instructions on how to display the flag during its rendition. This report also addresses several of the frequently asked questions concerning the flag.
The Buy American Act: Requiring Government Procurements to Come from Domestic Sources
This report discusses about requiring Government Procurements to come from Domestic Sources related to The Buy American Act of 2007.
Federal Estate, Gift, and Generation-skipping Taxes: A Description of Current Law
This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
A History of Federal Estate, Gift, and Generation-Skipping Taxes
This report details the history of the three federal transfer taxes, tracing their development from their 18th-century roots to the present.
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law
This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
State Sales Taxation of Internet Transactions
This report examines state taxation of Internet transactions as well as efforts to achieve uniform state sales and use tax treatment.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
This report provides information about A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment on Flag Protection.This report is divided into two reports.The first report gives a brief history of the flag protection issue and the other summarizes the two decisions of the United States supreme court.
Frequently Asked Questions Concerning the Federal Income Tax
This report addresses some of the frequently asked historical, constitutional, procedural, and legal questions concerning the federal income tax.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendments
Many Members of Congress see continued tension between "free speech" decisions of the Supreme Court, which protect flag desecration as expressive conduct under the First Amendment, and the symbolic importance of the United States flag. This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Flag Protection: A Brief History and Summary of Supreme Court Decisions and Proposed Constitutional Amendments
The first part of the report gives a brief history of the flag protection issue, from the enactment of the flag protection act in 1968 through consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme court.
The Buy American Act: Requiring Government Procurements to Come from Domestic Sources
This report provides an overview of the Buy American Act, its exceptions, Amendments, and current legislation.
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law
This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the "taxable estate," to which is then added the total of all lifetime taxable gifts made by the decedent. The tax rates are applied and, after reduction for certain allowable credits, the amount of tax owed by the estate is reached.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendments
The first part of the report gives a brief history of the flag protection issue, from the enactment of the flag protection act in 1968 through consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme court.
A History of Federal Estate, Gift, and Generation-Skipping Taxe
This report details the history of the three federal transfer taxes, tracing their development from their eighteenth century roots to the present.
A History of Federal Estate, Gift, and Generation-Skipping Taxes
This report details the history of the three federal transfer taxes, tracing their development from their eighteenth century roots to the present.
Federal Estate, Gift, and Generation-Skipping Transfer Taxes: Modification, Phase Out and Repeal Under the Economic Growth and Tax Relief Reconciliation Act of 2001
No Description Available.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
This report provides information about A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment on Flag Protection.This report is divided into two reports.The first report gives a brief history of the flag protection issue and the other summarizes the two decisions of the United States supreme court.
Federal Income Tax: Legal Analysis of Common Tax Protester Arguments
This report addresses some of the commonly raised historical, constitutional, procedural, and legal questions concerning the federal income tax.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
The first part of the report gives a brief history of the flag protection issue, from the enactment of the flag protection act in 1968 through consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme court.
A History of Federal Estate, Gift, and Generation-Skipping Taxes
This report details the history of the three federal transfer taxes, tracing their development from their eighteenth century roots to the present.
A History of Federal Estate, Gift, and Generation-Skipping Taxes
This report details the history of the three federal transfer taxes, tracing their development from their eighteenth century roots to the present.
Domestic Content Legislation: The Buy American Act and Complementary Little Buy American Provisions
Congress has broad authority to place conditions on the purchases made by the federal government or with federal dollars. One of many conditions that it has placed on direct government purchases is a requirement that they be produced in the United States. The most well-known of these requirements is the Buy American Act, which is the major domestic preference statute governing procurement by the federal government. This report summarizes (1) the Buy American Act, what it does and does not cover; (2) the Little Buy American Acts found in permanent law, emphasizing what they govern, major exceptions and why Congress felt them necessary in light of the requirements of the Buy American Act; and (3) the temporary Little Buy American provision found in the American Recovery and Reinvestment Act.
Flag Protection: A Brief History and Summary of Supreme Court Decisions and Proposed Constitutional Amendments
This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
The United States Flag: Federal Law Relating to Display and Associated Questions
This report presents, verbatim, the United States "Flag Code" as found in title 4 of the United States Code and the section of title 36 which designates the Star Spangled Banner as the national anthem and how to display the flag during its rendition.The report also, addresses several of the frequently asked questions concerning the flag.
A History of Federal Estate, Gift, and Generation-Skipping Taxes
In this report, the history of the federal transfer taxes, has been divided into four parts: (1) the federal death and gift taxes utilized in the period 1789 to 1915; (2) the development of the modern estate and gift taxes from 1916 through 1975; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phase out and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax.
State Sales Taxation of Internet Transactions
No Description Available.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
Many Members of Congress see continued tension between "free speech" decisions of the Supreme Court, which protect flag desecration as expressive conduct under the First Amendment, and the symbolic importance of the United States flag. Consequently, every Congress that has convened since those decisions were issued has considered proposals that would permit punishment of those who engage in flag desecration. This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context of punishing expressive conduct.
The Buy American Act: Requiring Government Procurements to Come from Domestic Sources
The Buy American Act is the major domestic preference statute governing procurement by the federal government. Essentially it attempts to protect domestic labor by providing a preference for American goods in government purchases. In the 110th Congress a new reporting requirement was added to the Buy American Act. The Buy American Improvement Act of 2007 would make statutory the definition of "American made," increase the domestic content requirement from 50% to 75%, and place limits upon the "inconsistent with the public interest" and "use outside of the United States" exceptions to the act.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
This report is divided into two parts. The first gives a brief history of the protection of the flag issue from the enactment of the Flag Protection Act in 1968 until the present consideration of an amendment to the Constitution in the 106th Congress. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichmann, which struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
The first part of the report gives a brief history of the flag protection issue, from the enactment of the flag protection act in 1968 through consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme court.
Special Acquisition Authorities Command in the House and Senate Proposals to Create a Department of Homeland Security
No Description Available.
State Sales Taxation of Internet Transactions
No Description Available.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendment
This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law
This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
OMB Circular A-76: Explanation and Discussion of the Recently Revised Federal Outsourcing Policy
The Office of Management and Budget has recently modified its Circular A-76, which governs the executive policy for the competition of commercial activities. This report provides a brief history of OMB Cir. A-76, a discussion of its place in the legal implementation of the Federal procurement policy, and a review of the main components of the Circular. Important for understanding the Circular is an understanding of the concepts of “commercial activity” and “inherently governmental activity.” These two concepts will be emphasized in the discussion.
Emergency Contracting Authorities
Hurricane Katrina has given rise to many emergency contracting situations. This report will attempt to identify and summarize the primary emergency contracting authorities which might be available to facilitate response to these situations. Generally, these authorities may be divided into two categories, general emergency authority, and emergency (or national interest) exceptions to general procurement statutes or regulations.
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law
This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
A History of Federal Estate, Gift, and Generation-Skipping Taxes
In this report, the history of the federal transfer taxes, has been divided into four parts: (1) the federal death and gift taxes utilized in the period 1789 to 1915; (2) the development of the modern estate and gift taxes from 1916 through 1975; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phase out and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax.
The United States Flag: Federal Law Relating to Display and Associated Questions
No Description Available.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendments
This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Compilation of State Laws Pertaining to Exemption from State Sales and Use Taxes for Purchases by the United States
No Description Available.
The "8(a) Program" for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues
This report provides a brief history of the 8(a) Program, summarizes key requirements, and discusses legal challenges alleging that the program's presumption that members of certain racial and ethnic groups are socially disadvantaged violates the constitutional guarantee of equal protection.
Back to Top of Screen