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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
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 ...
The Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, [2] Pub. L. 115–97 (text), is a congressional revenue act of the United States originally introduced in Congress as the Tax Cuts and Jobs Act (TCJA), [3] [4] that amended the Internal Revenue Code of 1986.
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. ... License Tax Cases: 72 U.S. 462 ...
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.
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.
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It was not the income tax per se, but the lack of a provision for its apportionment as a direct tax which made the tax unconstitutional. The resulting case law prohibiting unapportioned taxes on incomes derived from property was later eliminated by the ratification of the Sixteenth Amendment in 1913. The text of the amendment was clear in its aim: