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A History of Federal Estate, Gift, and Generation-Skipping Taxes

Description: 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.
Date: January 3, 2008
Creator: Luckey, John R.
Item Type: Report
Partner: UNT Libraries Government Documents Department

A History of Federal Estate, Gift, and Generation-Skipping Taxes

Description: 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.
Date: August 9, 2001
Creator: Luckey, John R.
Item Type: Report
Partner: UNT Libraries Government Documents Department

A History of Federal Estate, Gift, and Generation-Skipping Taxes

Description: 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.
Date: April 9, 2003
Creator: Luckey, John R.
Item Type: Report
Partner: UNT Libraries Government Documents Department

501(c)(4)s and the Gift Tax: Legal Analysis

Description: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Application Process for Seeking 501(c)(3) Tax-Exempt Status

Description: Charities and other entities seeking tax-exempt status as 501(c)(3) organizations generally must apply to the Internal Revenue Service. This report provides an overview of the application process.
Date: January 7, 2005
Creator: Lunder, Erika
Item Type: Report
Partner: UNT Libraries Government Documents Department

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

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.
Date: May 16, 2008
Creator: Lunder, Erika
Item Type: Report
Partner: UNT Libraries Government Documents Department

Disaster Tax Relief for the Midwest

Description: The Midwestern Disaster Tax Relief Act of 2008 is intended to assist with the recovery from the severe weather that affected the Midwest during the summer of 2008. The Jobs, Energy, Families, and Disaster Relief Act of 2008 includes some similar provisions, but these are not limited to the Midwest disaster. The disaster relief in the three bills is similar to that provided to assist with the recovery from the 2005 hurricanes and the 2007 Kansas tornadoes. This report broadly discusses the disaster relief provisions in other relevant legislation.
Date: August 20, 2008
Creator: Lunder, Erika
Item Type: Report
Partner: UNT Libraries Government Documents Department

H.R. 3768: the Katrina Emergency Tax Relief Act of 2005

Description: This report compares the provisions in H.R. 3768, the Katrina Emergency Tax Relief Act of 2005, as passed by the House with those in the amended version of the bill that was passed by the Senate.
Date: September 19, 2005
Creator: Lunder, Erika
Item Type: Report
Partner: UNT Libraries Government Documents Department

Federal Taxation of Aliens Working in the United States

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.
Date: May 18, 2012
Creator: Lunder, Erika K.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Taxation of Internet Sales and Access: Legal Issues

Description: This report first looks at the Constitution's requirement of nexus, including an examination of whether recent state laws comply with the nexus standard and federal legislation that would affect the standard. It then looks at the scope of the Internet Tax Freedom Act (ITFA) moratorium on multiple or discriminatory taxes on electronic commerce and taxes on Internet access.
Date: December 1, 2014
Creator: Lunder, Erika K.
Item Type: Report
Partner: UNT Libraries Government Documents Department

“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

Description: This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
Date: July 26, 2012
Creator: Lunder, Erika K. & Luckey, John R.
Item Type: Report
Partner: UNT Libraries Government Documents Department

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Description: As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Item Type: Report
Partner: UNT Libraries Government Documents Department

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Description: This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
Date: April 3, 2013
Creator: Lunder, Erika K. & Pettit, Carol A.
Item Type: Report
Partner: UNT Libraries Government Documents Department