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Estate and Gift Taxes for Nonresident Aliens

Description: This report explains the major provisions of the federal estate and gift transfer taxes for transfers by nonresident aliens in 2014. This discussion highlights the different tax rules for estates of nonresident aliens as compared to the estates of U.S. citizens and resident aliens.
Date: June 2, 2014
Creator: Lanza, Emily M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

IRS Reform: Innocent Spouse Rule

Description: Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Date: July 2, 1998
Creator: Ripy, Thomas B.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Major Tax Issues in the 108th Congress

Description: This report provides an overview of major tax issues. It begins by describing three aspects of the economic context in which the tax policy debate during 2004 is likely to occur: the general state of the U.S. economy; the position of the federal budget; and the level of taxes in the United States.
Date: December 2, 2004
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Options for Financing Health Care Reform

Description: This report reviews the revenue raisers proposed to fund health care reform. Other financing proposals are presented including those made by the Obama Administration and those introduced in earlier congressional work. The final sections discuss other proposals suggested by the round-table discussion participants.
Date: March 2, 2010
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Rates and Economic Growth

Description: This report summarizes the evidence on the relationship between tax rates and economic growth, referring in a number of cases to more-detailed CRS reports.
Date: January 2, 2014
Creator: Gravelle, Jane G. & Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

U.S. International Corporate Taxation: Basic Concepts and Policy Issues

Description: This report provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system. The explanations provided in this report emphasize the underlying concepts of the international tax system and are intended to be as simplified as possible.
Date: December 2, 2014
Creator: Keightley, Mark P. & Stupak, Jeffrey M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

IRS Reform: Innocent Spouse Rule

Description: Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Date: July 2, 1998
Creator: Ripy, Thomas B.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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