tax filing
51Sun Myung Moon tax fraud and conspiracy case — In 1982, Sun Myung Moon, the founder and leader of the Unification Church, was imprisoned in the United States after being found guilty by a jury of willfully filing false Federal income tax returns and conspiracy. Church members and supporters… …
52Married Filing Jointly — A filing status for married couples that have wed before the end of the tax year. When filing under the married filing jointly status, couples can record their respective incomes, exemptions and deductions on the same tax return. Married filing… …
53Electronic Filing - E-File — The process of submitting tax returns over the Internet, using tax preparation software that has been pre approved by the relevant tax authority, such as the IRS or the Canada Revenue Agency. E filing has manifold benefits; the taxpayer can file… …
54Alternative Minimum Tax — (AMT) is part of the Federal income tax system of the United States. There is an AMT for those who owe personal income tax, and another for corporations owing corporate income tax. Only the AMT for those owing personal income tax is described… …
55United States Tax Court — The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to constitute Tribunals inferior to the supreme …
56Russian Tax Code — The Russian Tax Code is the primary tax law for the Russian Federation. The Code was created, adopted and implemented in three stages. Part One, enacted July 31, 1998, also referred to as General Part , regulates relationships between taxpayers,… …
57Federal telephone excise tax — The federal telephone excise tax is a statutory federal excise tax imposed under the Internal Revenue Code in the United States under usc|26|4251 on amounts paid for certain communications services. The tax was to be imposed on the person paying… …
58income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… …
59Capital gains tax in the United States — In the United States, individuals and corporations pay income tax on the net total of all their capital gains just as they do on other sorts of income. Capital gains are generally taxed at a preferential rate in comparison to ordinary income.… …
60Married Filing Separately — A filing status for married couples who choose to record their respective incomes, exemptions and deductions on separate tax returns. In most cases, married filing jointly offers the most tax savings, especially when the spouses have different… …
