The Internal Revenue Service: Federal Taxes, Corporate Taxes, Tax Credits and Tax-Advantaged Accounts
The Internal Revenue Service: Federal Taxes, Corporate Taxes, Tax Credits and Tax-Advantaged Accounts - Image 2

The Internal Revenue Service: Federal Taxes, Corporate Taxes, Tax Credits and Tax-Advantaged Accounts

$170.00

Jonas S. Nørgaard (Editor)

Series: Government Procedures and Operations
BISAC: BUS064000; LAW086000

The Internal Revenue Service (IRS) is responsible for (1) collecting most of the revenue that funds federal government agencies and programs, and (2) enforcing taxpayer compliance with federal tax laws through activities such as taxpayer assistance and audits. There are many types of taxes. Income taxes are levied by federal and state governments on wages, investments, and other forms of income. Corporate income tax is levied by federal and state governments on the profits of a business. A tax credit is the amount that taxpayers generally claim on their tax returns to reduce their income tax. Eligible taxpayers can use them to potentially reduce their tax bill. A tax-advantaged account is a special savings account that’s designed to give you additional tax benefits in exchange for saving money.

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Table of Contents

Preface

Chapter 1. The Internal Revenue Service’s Free File Program (FFP): Current Status and Policy Issues
Gary Guenther

Chapter 2. Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption: 1988 to 2024
Gary Guenther

Chapter 3. Federal Individual Income Tax Terms: An Explanation
Mark P. Keightley and Brendan McDermott

Chapter 4. The Federal Tax Gap: Overview, Analysis, and Policy Options
Brendan McDermott

Chapter 5. Federal Tax Gap: Size, Contributing Factors, and the Debate over Reducing It
Gary Guenther

Chapter 6. Taxation of Tip Income
Brendan McDermott

Chapter 7. The 3.8% Net Investment Income Tax: Overview, Data, and Policy Options
Mark P. Keightley

Chapter 8. The Debate over Extending the Section 199A Deduction for Qualified Business Income
Gary Guenther

Chapter 9. The Section 199A Deduction: How It Works and Illustrative Examples
Gary Guenther

Chapter 10. Consumption Taxes: An Overview
Donald J. Marples

Chapter 11. Marginal Effective Tax Rates on Investment and the Expiring 2017 Tax Cuts
Jane G. Gravelle and Mark P. Keightley

Chapter 12. An Overview of the Corporate Income Tax System
Mark P. Keightley and Donald J. Marples

Chapter 13. The 15% Corporate Alternative Minimum Tax
Jane G. Gravelle

Chapter 14. Trends and Proposals for Corporate Tax Revenue
Donald J. Marples and Jane G. Gravelle

Chapter 15. The Pillar 2 Global Minimum Tax: Implications for U.S. Tax Policy
Jane G. Gravelle and Mark P. Keightley

Chapter 16. Small Business Tax Benefits: Current Law
Gary Guenther

Chapter 17. Business Tax Provisions in the Tax Relief for American Families and Workers Act of 2024
Jane G. Gravelle

Chapter 18. The 45F Tax Credit for Employer-Provided Child Care
Margot L. Crandall-Hollick and Conor F. Boyle

Chapter 19. Employer Provided Child Care Credit: Estimated Claims and Factors Limiting Wider Use
United States Government Accountability Office

Chapter 20. Energy Tax Credits and the Global Minimum Tax
Jane G. Gravelle and Donald J. Marples

Chapter 21. Church Tax Benefits
Milan N. Ball

Chapter 22. Tax-Advantaged Savings Accounts: Overview and Policy Considerations
Brendan McDermott

Chapter 23. A Comparison of Tax-Advantaged Accounts for Health Care Expenses
Ryan J. Rosso

Chapter 24. Health Savings Accounts (HSAs)
Ryan J. Rosso

Index

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