Tax Law - Guide to Taxation Law

The Section of Taxation was established in 1921 as a five-man ABA Special Committee on Internal Revenue and Its Means of Collection. The Section's focus has remained constant since that time to find innovative ways to improve federal tax law and its administration.

Our mission is to collect alcohol, tobacco, firearms, and ammunition excise taxes; to ensure that these products are labeled, advertised, and marketed in accordance with the law; and to administer the laws and regulations in a manner that protects the consumer and the revenue, and promotes voluntary compliance.

Providing government entities top quality service by helping them understand and comply with their tax responsibilities and applying the law with integrity and fairness to all.

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

The mission of the Tax Exempt Bond function of TE/GE is to fairly administer the Federal tax laws applicable to tax-exempt bonds and to provide our customers with top quality service by applying the tax law with integrity and fairness.

Organizations that meet the requirements of Internal Revenue Code section 501(a) are exempt from federal income taxation. In addition, charitable contributions made to some section 501(a) organizations by individuals and corporations are deductible under Code section 170.

Almost 20 years in the making, the Taxpayer Bill of Rights is now codified into the Internal Revenue Code. A result of numerous complaints to Congress of abusive behavior by IRS Agents, it is also the product of hard work, and courageous effort by numerous people and organizations.

Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel.

An analysis of the legal and taxation characteristics of legal forms for doing business in the USA.

The HTSA provides the applicable tariff rates and statistical categories for all merchandise imported into the United States; it is based on the international Harmonized System, the global system of nomenclature that is used to describe most world trade in goods.

Sales taxes are imposed in the United States by state and local administrations, of which there are more than 40,000. Merchants (shops and other sellers) charge the customer a combined rate which bundles together the state tax with the tax of the locality in which they sell. Depending on the locality, the merchant then either pays on the tax to the state administration, which unbundles it and remits the locality's share, or pays the state and the local administration their shares separately.

The U.S. Tax Court is a Federal court of record established by Congress under Article I of the Constitution of the United States. Congress created the Tax Court to provide a judicial forum in which affected persons could dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts.

Collecting taxes in a fair and consistent manner is a core mission of the Treasury Department. Treasury's priorities in tax administration are enforcing the nation's tax laws fairly and efficiently while balancing taxpayer service and education to promote voluntary compliance and reduce taxpayer burden.

The IRS Mission - Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

The Canada Revenue Agency (CRA) administers: * tax laws for the Government of Canada and for most provinces and territories; and * various social and economic benefit and incentive programs delivered through the tax system.

The European Commission's tax policy strategy has been explained in a Communication of 23 May 2001 on "Tax policy in the European Union - Priorities for the years ahead" (COM (2001) 260). See also the press release IP/01/737Press Enter or click to choose translations of the previous link and frequently asked questions MEMO/01/193

HM Revenue & Customs (HMRC) was formed on the 18 April 2005, following the merger of Inland Revenue and HM Customs and Excise Departments. Work is still continuing on our office restructuring programme. We are here to ensure the correct tax is paid at the right time, whether this relates to payment of taxes received by the department or entitlement to benefits paid..

TaxWorld provides free of charge tax information from around the world to all internet users. The history of taxation, tax stats, tax terms in different languages, a tax directory... and more.

This web site is a very comprehensive site that deals with taxation and financial subjects. It is constructed according to countries and, in all, sites are in the process of being setup for some 70 countries. The site is dedicated to managers and business people at all levels. Most of the material is provided free of charge, is presented in uncomplicated language and needs no prior knowledge of taxation in order to understand it.

The American Accounting Association promotes worldwide excellence in accounting education, research and practice.

The American Institute of Certified Public Accountants is the national, professional organization for all Certified Public Accountants. Its mission is to provide members with the resources, information, and leadership that enable them to provide valuable services in the highest professional manner to benefit the public as well as employers and clients.

ATR opposes all tax increases as a matter of principle. They believe in a system in which taxes are simpler, fairer, flatter, more visible, and lower than they are today. The government's power to control one's life derives from its power to tax. We believe that power should be minimized.

CTJ fights for: Fair taxes for middle and low-income; families; Requiring the wealthy to pay their fair share; Closing corporate tax loopholes; Adequately funding; Important government services; Reducing the federal debt; Taxation that minimizes distortion of economic markets;

The FTA improves the quality of state tax administration by providing services to state tax authorities and administrators. These services include research and information exchange, training, and intergovernmental and interstate coordination. The Federation also represents the interests of state tax administrators before federal policymakers where appropriate.

The Multistate Tax Commission is an intergovernmental state tax agency working on behalf of states and taxpayers to administer, equitably and efficiently, tax laws that apply to multistate and multinational enterprises. Created by the Multistate Tax Compact, the Commission is charged by this law with: * Facilitating the proper determination of State and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes; * Promoting uniformity or compatibility in significant components of tax systems; * Facilitating taxpayer convenience and compliance and compliance in the filing of tax returns and in other phases of tax administration; * Avoiding duplicative taxation.

The National Tax Association is a nonpartisan, nonpolitical educational association that fosters study and discussion of complex and controversial issues in tax theory, practice and policy, and other aspects of public finance. NTA is a 501(c)(3) organization and does not promote any particular tax program or policy. The enormous public benefit that can come from sound tax policy and wise administration is a prime reason for the work of NTA.

The National Taxpayers Union's Number One job has been helping to protect every single American's right to keep what they've earned. Their guiding principle has always been: "This is your money and the government should return it to you."

Policy and Taxation Group is dedicated to the elimination of the estate and gift taxes ("death taxes") and the elimination of the destructive effect that those taxes have on families, family businesses, job creation, the national economy and government revenues.

The mission of the Tax Foundation is to educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels of government. From its founding in 1937, the Tax Foundation has been grounded in the belief that the dissemination of basic information about government finance is the foundation of sound policy in a free society.

The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. The focus of the NTJ is economic, theoretical, and empirical analysis of tax and expenditure issues, with an emphasis on policy implications. The NTJ is published quarterly under the auspices of the National Tax Association (NTA).

Tax Analysts is a nonprofit publisher that provides the latest and most in-depth tax information worldwide. By working for the transparency of tax rules, fostering increased dialogue between taxing authorities and taxpayers, and providing forums for education and debate, Tax Analysts encourages the creation of tax systems that are fairer, simpler, and more economically efficient.

Articles written by attorneys and experts worldwide discussing legal aspects related to Taxation including: corporate taxation and tax planning.