Federal Taxation of Aliens Working in the United States

Federal Taxation of Aliens Working in the United States

Date: May 18, 2012
Creator: Lunder, Erika K.
Description: This report outlines issues regarding the taxation of aliens since several pieces of current legislation have been introduced that would impose restrictions for claiming child tax credits or for claiming credits and refunds. The report includes an overview of immigration status, resident or nonresident aliens, taxation of income for various classifications, and Social Security and medicare taxes.
Contributing Partner: UNT Libraries Government Documents Department
Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?

Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?

Date: August 29, 2012
Creator: Lunder, Erika K.
Description: Some tax-exempt organizations are legally allowed to engage in political campaign activity, and some are not. This report discusses which organization are/are not allowed to do so, and how they determine whether something is campaign activity.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(3) Organizations: What Qualifies as "Educational"?

501(c)(3) Organizations: What Qualifies as "Educational"?

Date: August 21, 2012
Creator: Lunder, Erika K.
Description: Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Contributing Partner: UNT Libraries Government Documents Department
Coal Excise Tax Refunds: United States v. Clintwood Elkhorn Mining Co.

Coal Excise Tax Refunds: United States v. Clintwood Elkhorn Mining Co.

Date: May 16, 2008
Creator: Lunder, Erika
Description: In 1998, a U.S. district court held that the imposition of the coal excise tax, or black lung excise tax, on coal destined for export was unconstitutional. The process of refunding the tax has been controversial. This is because some coal producers and exporters have attempted to bypass the limitations in the Internal Revenue Code's refund scheme for bringing suit under the Export Clause in the Court of Federal Claims, seeking damages from the United States in the amount of coal excise taxes paid. The Federal Circuit Court of Appeals held the court had jurisdiction under the Tucker Act to hear the suits and allowed them as an alternative to the Code's refund process. However, in a 2008 decision, United States v. Clintwood Elkhorn Mining Co., the Supreme Court unanimously held that taxpayers must comply with the Code's administrative refund process before bringing suit. Meanwhile, H.R. 1762 and S. 373 would provide an alternative method for taxpayers to receive coal excise tax refunds.
Contributing Partner: UNT Libraries Government Documents Department
Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Date: April 20, 2006
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler

State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler

Date: July 1, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions

Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions

Date: July 29, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Hurricane Katrina: The Response by the Internal Revenue Service

Hurricane Katrina: The Response by the Internal Revenue Service

Date: September 14, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Political Organizations Under Section 527 of the Internal Revenue Code

Political Organizations Under Section 527 of the Internal Revenue Code

Date: January 11, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Political Organizations Under Section 527 of the Internal Revenue Code

Political Organizations Under Section 527 of the Internal Revenue Code

Date: January 23, 2004
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
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