US Income Tax

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Internal Revenue Service headquarters, Washington DC

AMENDMENT XVI. The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.

This Wikibook covers federal income tax in the United States. It approaches the tax system from a legal perspective, not an accounting perspective. Rather than show how to calculate tax liability, it shows which factors lead to tax liability, and how different types of transactions are treated by the Internal Revenue Code.

[edit] Contents

• Introduction
• Income
• Gains and Losses
• Capital Gains and Losses
• Business Deductions
• Personal Deductions
• Tax Liability
• Tax Credits

GENERAL TOPICS — AUSTRALIAN LAW – Property Law — CANADIAN LAW – Evidence – Constitutional law – Copyright law – Trade-mark law — ENGLISH LAW – Criminal Law – Contracts Law – Database Law – Taxation — JAPANESE LAW – Law and Government — US LAW – Civil Procedure – Criminal Law – Copyright Law – Corporate Law – Income Tax – Patent Law – Torts Casebook – Trademark Law — EUROPEAN LAW — INTERNATIONAL LAW