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Tax Notes Research: a free federal tax law library containing the Internal Revenue Code of 1986, IRS regulations, Treasury decisions and other primary sources [5] Worldwide Tax Treaties: a database of more than 12,200 tax treaties with comparison tools
Lee Sheppard is a tax commentator and contributing editor at Tax Analysts' Tax Notes. [1] She studied law at Northwestern University, but following a stint with McDermott Will & Emery in Chicago, Sheppard has not practiced tax law since the 1970s, [2] but instead specializes in financial issues and the taxation of multinational corporations.
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A variation on the "show me the law" argument, the "there is no law requiring an income tax" argument, and the "IRS refuses to say what law makes U.S. citizens liable for income tax" argument is the contention that the IRS has an affirmative duty to respond to taxpayer demands for an answer as to why taxpayers must pay income taxes.
Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. [1] [2] There have been some arguments that consumer law is a ...
Tax rates were 3% on income exceeding $600 and less than $10,000, and 5% on income exceeding $10,000. [8] This tax was repealed and replaced by another income tax in the Revenue Act of 1862. [9] After the war when the need for federal revenues decreased, Congress (in the Revenue Act of 1870) let the tax law expire in 1873. [10]
Rawle & Henderson LLP is a law firm headquartered in Philadelphia, Pennsylvania. It is the oldest law firm in continuous practice in the United States . [ 1 ] [ 2 ] The firm is one of the leading practices in the Philadelphia region, notably in admiralty and maritime law .
The Pittsburgh Tax Review is a journal of legal scholarship published by an independent student group [1] at University of Pittsburgh School of Law.The Pittsburgh Tax Review has repeatedly been ranked among the top tax journals in the United States.