tax on gross revenue
81Pigovian tax — A Pigovian tax (also spelled Pigouvian tax) is a tax levied to correct the negative externalities of a market activity. Pigovian taxes are named after economist Arthur Pigou (1877 1959), who also developed the concept of economic externalities.… …
82Internal Revenue Code section 861 — Internal Revenue Code 861, usc|26|861, titled Income from sources within the United States is a provision of the Internal Revenue Code which lists The following items of gross income shall be treated as income from sources within the United… …
83Transaction privilege tax — (TPT) refers to a gross receipts tax levied by the State of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the “true” sales tax imposed by many other U.S. states as it is imposed upon the seller …
84Federal tax revenue by state — This is a table of the total Federal tax revenue by state collected by the U.S. Internal Revenue Service in 2007.Gross collections indicates the total Federal tax revenue collected by the IRS from each U.S. state, the District of Columbia, and… …
85Use tax — A use tax is a type of excise tax levied in the United States. It is assessed upon otherwise tax free tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state (not for… …
86Withholding tax — is an amount withheld by the party making payment to another (payee) and paid to the taxation authorities. The amount the payer deducts may vary, depending on the nature of the product or service being paid for. The payee is assessed on the gross …
87Warren Jones Co. v. Commissioner of Internal Revenue — Warren Jones Company v. Commissioner of Internal Revenue (524 F.2d 788, 1975 U.S. App. LEXIS 12684; 75 2 U.S. Tax Cas (CCH) P9732; 36 A.F.T.R.2d (RIA) 5954) was a 1975 decision by the United States Court of Appeals for the Ninth… …
88Internal Revenue Code section 409A — Section 409A of the United States Internal Revenue Code regulates the tax treatment of the “nonqualified deferred compensation,” whether paid to executives or any other employees. History Section 409A was added to the Internal Revenue Code,… …
89Realization (tax) — Realization is a requirement in determining what must be included as income subject to taxation. It should not be confused with the separate concept of Recognition (tax). Background: What is Income? Determining what is subject to Income tax in… …
90Illinois Department of Revenue — The Illinois Department of Revenue (IDOR) is a cabinet level department of the state government of Illinois. It is headquartered in the state capital of Springfield. The IDOR collects state taxes, operates the state lottery, oversees the state s… …
