• Thumbnail for United States Tax Court
    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...
    95 KB (4,032 words) - 20:52, 15 October 2024
  • Thumbnail for Taxation in the United States
    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...
    119 KB (15,262 words) - 09:56, 18 October 2024
  • The courts of the United States are closely linked hierarchical systems of courts at the federal and state levels. The federal courts form the judicial...
    24 KB (11,104 words) - 17:10, 5 October 2024
  • Thumbnail for Corporate tax in the United States
    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...
    62 KB (6,591 words) - 13:41, 7 October 2024
  • Thumbnail for Income tax in the United States
    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...
    140 KB (14,374 words) - 20:35, 9 September 2024
  • Thumbnail for Sixteenth Amendment to the United States Constitution
    (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population...
    45 KB (6,207 words) - 22:37, 27 October 2024
  • with the tax laws by interfering with their administration or attempting to illegally avoid or reduce tax liabilities." The United States Tax Court has stated...
    44 KB (6,318 words) - 20:23, 29 October 2024
  • Thumbnail for United States Tax Court Building
    The United States Tax Court Building is a courthouse located at 400 Second Street, Northwest, Washington, D.C., in the Judiciary Square neighborhood....
    8 KB (1,025 words) - 17:14, 20 September 2024
  • 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...
    72 KB (9,525 words) - 00:31, 23 August 2024
  • Thumbnail for Sales taxes in the United States
    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 level...
    171 KB (19,821 words) - 19:14, 12 October 2024
  • Tax courts are courts of limited jurisdiction that deal with tax issues. Notable examples include: United States Tax Court, a United States federal court...
    900 bytes (137 words) - 13:32, 10 November 2023
  • Thumbnail for Poll taxes in the United States
    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)...
    27 KB (2,514 words) - 00:45, 7 October 2024
  • the income tax then in force constituted a "direct tax". In the Springer v. United States case of 1881, the Supreme Court upheld the tax regime then...
    25 KB (3,883 words) - 14:07, 3 July 2024
  • decisions made by lower courts. The Supreme Court of the United States is the court of last resort. It generally hears appeals from the courts of appeals (and...
    22 KB (2,415 words) - 01:22, 5 October 2024
  • Thumbnail for State income tax
    income tax collected by the United States, most individual U.S. states collect a state income tax. Some local governments also impose an income tax, often...
    85 KB (8,529 words) - 16:05, 16 September 2024
  • Thumbnail for United States district court
    The United States district courts are the trial courts of the U.S. federal judiciary. There is one district court for each federal judicial district....
    35 KB (3,961 words) - 01:42, 20 September 2024
  • Section 9 defines a direct tax. The Sixteenth Amendment to the United States Constitution did not create a new tax. Taxes were low at the local, colonial...
    55 KB (7,277 words) - 01:23, 1 September 2024
  • Thumbnail for Benjamin A. Guider III
    Benjamin A. Guider III (category Judges of the United States Tax Court)
    Guider III is an American lawyer who is serving as a judge of the United States Tax Court. Guider earned a Bachelor of Arts from the University of Virginia...
    6 KB (442 words) - 17:28, 9 October 2024
  • Thumbnail for Jeffrey Arbeit
    Jeffrey Arbeit (category Judges of the United States Tax Court)
    Arbeit is an American lawyer who is serving as a judge of the United States Tax Court. Arbeit earned a Bachelor of Arts in history from Brown University...
    6 KB (491 words) - 17:29, 9 October 2024
  • Thumbnail for List of federal judges appointed by Joe Biden
    List of federal judges appointed by Joe Biden (category United States federal judges appointed by Joe Biden)
    United States Court of Military Commission Review, one to the United States Court of Appeals for the Armed Forces and five to the United States Tax Court...
    174 KB (8,089 words) - 23:26, 23 October 2024
  • Thumbnail for List of federal judges appointed by Donald Trump
    List of federal judges appointed by Donald Trump (category United States federal judges appointed by Donald Trump)
    I courts, Trump made 26 appointments: 10 for the United States Court of Federal Claims, seven for the United States Tax Court, six for the United States...
    190 KB (8,839 words) - 15:46, 17 October 2024
  • Thumbnail for Federal government of the United States
    House. Retrieved March 1, 2023. Federal tribunals in the United States United States Tax Court "CBO Monthly Budget Review-November 2018". November 7, 2018...
    62 KB (6,482 words) - 01:04, 22 October 2024
  • Thumbnail for Kashi Way
    Kashi Way (category Judges of the United States Tax Court)
    Kashi Way is an American lawyer who is serving as a judge of the United States Tax Court. Way earned a Bachelor of Arts from the University of Southern...
    7 KB (574 words) - 21:18, 23 September 2024
  • United States are determined by the United States Congress and are governed in part by the United States Constitution, depending in part on the court...
    21 KB (1,041 words) - 07:40, 24 August 2024
  • Thumbnail for Trial court
    family courts in many U.S. states, or the United States Tax Court in the federal judiciary) or by other means, such as small claims courts in many states for...
    5 KB (587 words) - 16:33, 5 October 2024
  • Hylton v. United States, 3 U.S. (3 Dall.) 171 (1796), is an early United States Supreme Court case in which the Court held that a yearly tax on carriages...
    11 KB (1,267 words) - 19:15, 27 June 2024
  • Sixteenth Amendment to the United States Constitution, which reads "The Congress shall have power to lay and collect taxes on incomes, from whatever source...
    37 KB (5,436 words) - 20:22, 29 October 2024
  • A tax levy under United States federal law is an administrative action by the Internal Revenue Service (IRS) under statutory authority, generally without...
    9 KB (1,488 words) - 00:41, 8 March 2024
  • Thumbnail for Rose E. Jenkins
    Rose E. Jenkins (category Judges of the United States Tax Court)
    Jenkins is an American lawyer who is serving as a judge of the United States Tax Court. Jenkins earned a Master of Arts and Bachelor of Arts from Stanford...
    7 KB (559 words) - 20:07, 16 October 2024
  • financial situations. Tax Advisors are also retained to represent clients before tax authorities and tax courts to resolve tax issues. In Austria, Steuerberater...
    12 KB (1,346 words) - 10:01, 8 October 2024