This article summarizes and provides context to understand the most important developments in federal income taxation … partnership taxation, exempt organizations, and procedure and penalties. This article generally does not address items relating to … federal estate and gift taxation, income taxation of trusts and estates, qualified pension and profit-sharing plans …

This article summarizes and provides context to understand the most important developments in federal income taxation …, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation … and gift taxation, income taxation of trusts and estates, qualified pension and profit-sharing plans, international …

This outline covers significant developments in federal income taxation along with a few other interesting or …

income tax depends on people's attitudes toward two key components of taxation: redistribution and government intervention …

public debt under control; ii) reduce inequality by increasing the redistributive effect of taxation; iii) promote …

, determination of gross income, allowable deductions, treatment of capital gains and losses, corporate and partnership taxation … generally does not deal with international taxation or specialized industries, such as banking, insurance, and financial …