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...

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...

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

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...

International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property of...

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...

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...

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...

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...

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...

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...

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...

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...

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

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

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

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...

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)...

Tax assessment, or assessment, is the job of determining the value, and sometimes determining the use, of property, usually to calculate a property tax...

historian (1830–1889) Odellsrett – Scandinavian family land laws Property tax in the United States Quia Emptores – English statute of 1290 Serfdom – Status of...

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...

income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income)...

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...