local governments in the United States impose a property tax, also known as a millage rate, as a principal source of revenue. This tax may be imposed on...

The United States has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property...

The United States federal government and most state governments impose an income tax. They are determined by applying a tax rate, which may increase as...

Corporate tax is imposed in the United States at the federal, most state, and some local levels on the income of entities treated for tax purposes as...

In the United States, the estate tax is a federal tax on the transfer of the estate of a person who dies. The tax applies to property that is transferred...

inheritance taxes began after 1900, while the states (but not the federal government) began collecting sales taxes in the 1930s. The United States imposed...

gift tax, known originally as inheritance tax, is a tax imposed on the transfer of ownership of property during the giver's life. The United States Internal...

A property tax (whose rate is expressed as a percentage or per mille, also called millage) is an ad valorem tax on the value of a property. The tax is...

Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. Sales tax is governed at the state...

of income in the United States has been practiced since colonial times. Some southern states imposed their own taxes on income from property, both before...

Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are...

severance taxes ^ As of July 1, 2012 State taxes: Sales taxes in the United States State income tax Federal: Income tax in the United States Federal tax revenue...

The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution...

valorem tax (Latin for "according to value") is a tax whose amount is based on the value of a transaction or of a property. It is typically imposed at the time...

Poll taxes in the United States is the history of the use of poll tax (tax of a fixed sum on every liable individual, without reference to income or resources)...

In addition to federal income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose...

A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where...

The state and local tax deduction (SALT deduction) is a United States federal itemized deduction that allows taxpayers to deduct certain taxes paid to...

Although the actual definitions vary between jurisdictions, in general, a direct tax is a tax imposed upon a person or property as distinct from a tax imposed...

In the United States, individuals and corporations pay a tax on the net total of all their capital gains. The tax rate depends on both the investor's tax...

Tax resistance in the United States has been practiced at least since colonial times, and has played important parts in American history. Tax resistance...

A Property Tax Circuit Breaker is a tax refund in the United States given to low income individuals and families whose property tax liability is a large...

United States tax law that imposes income tax on foreign persons disposing of US real property interests. Tax is imposed at regular tax rates for the...

Tax returns in the United States are reports filed with the Internal Revenue Service (IRS) or with the state or local tax collection agency (California...

is subject to division between the spouses in the event of divorce. The United States has nine community property states: Arizona, California, Idaho, Louisiana...

Property law in the United States is the area of law that governs the various forms of ownership in real property (land and buildings) and personal property...

The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states...

stocks, bonds, precious metals, real estate, and property. Not all countries impose a capital gains tax, and most have different rates of taxation for individuals...

Under the federal law of the United States of America, tax evasion or tax fraud is the purposeful illegal attempt of a taxpayer to evade assessment or...

Three key types of withholding tax are imposed at various levels in the United States: Wage withholding taxes, Withholding tax on payments to foreign persons...