Selected Federal Taxation, 2003: Statutes and Regulations

by Lathrope, Daniel J.

• ISBN13: 9780314264381
• ISBN10: 0314264388
• Edition: Map
• Format: Paperback
• Copyright: 2002-07-01
• Publisher: West Group

Table of Contents

Subtitle A. Income Taxes
Normal Taxes and Surtaxes	1	(1400)
Tax on Self-Employment Income	1401	(40)
Withholding of Tax on Nonresident Aliens and Foreign Corporations	1441	(30)
Rules Applicable to Recovery of Excessive Profits on Government Contracts	1471	(20)
Tax on Transfers to Avoid Income Tax	1491	(10)
Consolidated Returns	1501	(500)
Subtitle B. Estate and Gift Taxes
Estate Tax	2001	(500)
Gift Tax	2501	(100)
Tax on Generation-Skipping Transfers	2601	(100)
Special Valuation Rules	2701	(400)
Subtitle C. Employment Taxes
Federal Insurance Contributions Act	3101	(100)
Railroad Retirement Tax Act	3201	(100)
Federal Unemployment Tax Act	3301	(20)
Railroad Unemployment Repayment Tax	3321	(80)
Collection of Income Tax at Source on Wages	3401	(100)
General Provisions Relating to Employment Taxes	3501	(500)
Subtitle D. Miscellaneous Excise Taxes
Retail Excise Taxes	4001	(60)
Manufacturers Excise Taxes	4061	(170)
Facilities and Services	4231	(140)
Policies Issued by Foreign Insurers	4371	(30)
Taxes on Wagering	4401	(60)
Certain Other Excise Taxes	4461	(40)
[Repealed]	4501	(110)
Environmental Taxes	4611	(90)
Registration-Required Obligations	4701	(200)
General Provisions Relating to Occupational Taxes	4901	(10)
Public Charities	4911	(29)
Private Foundations and Certain Other Tax-Exempt Organizations	4940	(31)
Qualified Pension, Etc., Plans	4971	(10)
Qualified Investment Entities	4981	(5)
[Repealed]	4986	(13)
Golden Parachute Payments	4999	(1)
Certain Group Health Plans	5000	(1)
Subtitle E. Alcohol, Tobacco, and Certain Other Excise Taxes
Distilled Spirits, Wines, and Beer	5001	(700)
Cigars, Cigarettes, and Cigarette Papers and Tubes	5701	(100)
Machine Guns, Destructive Devices, and Certain Other Firearms	5801	(80)
Greenmail	5881	(120)
Subtitle F. Procedure and Administration
Information and Returns	6001	(150)
Time and Place for Paying Tax	6151	(50)
Assessment	6201	(100)
Collection	6301	(100)
Abatements, Credits, and Refunds	6401	(100)
Limitations	6501	(100)
Interest	6601	(50)
Additions to the Tax, Additional Amounts, and Assessable Penalties	6651	(150)
General Provisions Relating to Stamps	6801	(50)
Jeopardy, Receiverships, Etc.	6851	(50)
Transferees and Fiduciaries	6901	(100)
Licensing and Registration	7001	(100)
Bonds	7101	(20)
Closing Agreements and Compromises	7121	(80)
Crimes, Other Offenses, and Forfeitures	7201	(200)
Judicial Proceedings	7401	(100)
Miscellaneous Provisions	7501	(100)
Discovery of Liability and Enforcement of Title	7601	(100)
Definitions	7701	(100)
General Rules	7801	(200)
Subtitle G. The Joint Committee on Taxation
Organization and Membership of the Joint Committee	8001	(20)
Powers and Duties of the Joint Committee	8021	(980)
Subtitle H. Financing of Presidential Election Campaigns
Presidential Election Campaign Fund	9001	(30)
Presidential Primary Matching Payment Account	9031	(469)
Subtitle I. Trust Fund Code
Trust Fund Code	9500	(201)
Subtitle J. Coal Industry Health Benefits
Coal Industry Health Benefits	9701