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Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

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Sunday, April 6, 2014

Overview of the Federal Tax System

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The Joint Committee on Taxation has released its Overview of the Federal Tax System as in Effect for 2014. It provides a summary of the current 2014 tax system, consisting of four main elements--income tax on individuals and corporations (regular and alternative minimum tax); payroll taxes on wages (and self-employment income) to finance certain social insurance programs; estate, gift, and generation-skipping taxes (GSTs); and excise taxes on goods and services.



See Joint Committee on Taxation, Overview of the Federal Tax System as in Effect in 2014, JCX-25-14, Mar. 28, 2014.

http://lawprofessors.typepad.com/trusts_estates_prof/2014/04/overview-of-the-federal-tax-system.html

Estate Tax, Generation-Skipping Transfer Tax, Gift Tax, Income Tax | Permalink

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