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  2. Tax withholding - Wikipedia

    en.wikipedia.org/wiki/Tax_withholding

    The amount of tax withheld on income payments other than employment income is usually a fixed percentage. In the case of employment income, the amount of withheld tax is often based on an estimate of the employee's final tax liability, determined either by the employee or by the government.

  3. Tax deduction at source - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction_at_source

    Tax deduction at source (TDS) has come into existence with the motive of collecting tax from different sources of income. As per this concept, a person (Payer) who is responsible to make payment of specified nature to any other person (Payee) shall deduct tax at source before making payment to such person (Payee) and remit the same into the account of the Central Government.

  4. What Is Tax Liability? - AOL

    www.aol.com/finance/tax-liability-160008169.html

    How To Determine Your Tax Liability. As you calculate your taxes and complete your IRS Form 1040 for filing, all the various items that add to your tax liability are collected and documented. Once ...

  5. Income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_the_United...

    According to the IRS, the top 1% of income earners for 2008 paid 38% of income tax revenue, while earning 20% of the income reported. [114] The top 5% of income earners paid 59% of the total income tax revenue, while earning 35% of the income reported. [114] The top 10% paid 70%, earning 46% and the top 25% paid 86%, earning 67%.

  6. Tax assessment - Wikipedia

    en.wikipedia.org/wiki/Tax_assessment

    The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property tax.

  7. Character (income tax) - Wikipedia

    en.wikipedia.org/wiki/Character_(income_tax)

    The IRS characterizes income or loss as a capital gain or loss depending on how the taxpayer generates the gain or loss. When the taxpayer invests in real estate or security and then later sells that piece of real estate or security, the IRS characterizes the amount that exceeds the purchase price as capital income while the amount that falls short of the purchase price is capital loss.

  8. Internal Revenue Code section 1 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 1 of the Internal Revenue Code (26 U.S.C. § 1 or simply IRC §1), titled "Tax Imposed" is the law that imposes a federal income tax on taxable income, and sets forth the amount of the tax to be paid. A similar tax on corporations is set forth in IRC §11. Within the layout of the IRC, this section appears as follows:

  9. Tax rate - Wikipedia

    en.wikipedia.org/wiki/Tax_rate

    An average tax rate is the ratio of the total amount of taxes paid to the total tax base (taxable income or spending), expressed as a percentage. [2] Average tax rates is used to measure tax burden of individuals and corporations and how taxes affect the individuals and corporations ability to consume. [4]