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The Massachusetts ATB hears and decides cases on appeal from state and local taxing authorities. It was established by the Massachusetts General Court in 1929 to relieve the Superior Court of its large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal. The ATB is the locus of the overall ...
Corporate excise tax. First, Congress passed a corporate excise tax. The amount of the excise was set at 1% of each corporation's income exceeding $5,000. In 1911, the U.S. Supreme Court upheld this corporate excise as constitutional in Flint v. Stone Tracy Company, in which the court ruled that the tax was an excise upon the privilege of doing ...
The present rate of tax on corporate income was adopted in the Tax Reform Act of 1986. [15] In 2010, corporate tax revenue constituted about 9% of all federal revenues or 1.3% of GDP. [16] The corporate income tax raised $230.2 billion in fiscal 2019 which accounted for 6.6 percent of total federal revenue and had seen a change from 9 percent ...
A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax ; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are ...
Massachusetts businesses with more than 25 employees must disclose salary ranges when posting jobs, under a new bill signed into law Wednesday that puts the commonwealth in line with 10 other ...
Tax returns, in the more narrow sense, are reports of tax liabilities and payments, often including financial information used to compute the tax. A very common federal tax form is IRS Form 1040 . A tax return provides information so that the taxation authority can check on the taxpayer's calculations, or can determine the amount of tax owed if ...
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The Federal Aviation Administration is reporting a record number of flights for Thanksgiving week this year. There were over 232,000 flights across the U.S. between Nov. 24 and 28, the FAA said ...
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