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  • U.S. State Materials

    Alabama constitution CASES code regs forms Alaska constitution CASES code regs forms Arizona constitution CASES code regs forms Arkansas constitution CASES code regs forms California constitution CASES code regs forms Colorado constitution CASES code regs forms Connecticut...

  • Federal Income Taxation in the United States

    An Overview of the Law and Process U.S. federal income tax is a levy on the annual earnings of individuals and entities such as corporations, partnerships, and trusts. The federal income tax is collected on virtually all forms of receipts, broadly defined as “taxable income,” including, but not ...

  • Estates and Inheritance—Tax Liabilities

    Laws Governing Taxation on the Transfer of Property After Death In the United States, a common form of revenue collection by governmental entities is a transfer tax, assessed when ownership or title to property is legally conveyed from one person or entity to another. One of the most common forms of...

  • Tax

    Websites General The Income Tax School – A list of websites relating to tax practice, tax professionals, licensing agencies, and the IRS. Federal & state tax Legalbitstream – Full text of U.S. tax cases, including Tax Court regular and memorandum opinions (back to 1990). Also links to fu...

  • The Taxation of Personal and Real Property in America

    Understanding Your Tax Obligations Regarding Real and Personal Assets The taxation of different types of property has been a vital means for local governments to collect revenue since the early days of the American republic. Property tax is not a source of revenue for the federal government, though....

  • Tax Consideration for Individuals

    Under the Internal Revenue Code, individual taxpayers may exclude certain money received from taxable income. The most common exclusions are: Gifts: A gift is generally not considered taxable income for the recipient. Federal law, however, set an annual limit on how much you may receive as a gift f...

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