Present Law And Background On The Income Taxation Of High Income And High Wealth Taxpayers
View DetailsPresent Law And Background Relating To The Federal Tax Treatment Of Political Campaign And Lobbying Activities Of Tax-Exempt Organizations
View DetailsTechnical Explanation Of The "Modernization Of Derivatives Tax Act Of 2021"
View DetailsTax Gap: Overview Of Federal Tax Provisions And Analysis Of Selected Issues
View DetailsTechnical Explanation Of The Modification Of Exceptions Of Reporting Third Party Network Transactions In New Section 9674 Of Subtitle IX Of The America Rescue Plan Act Of 2021, As Amended By The Proposed Manager’s Amendment
View DetailsDescription Of The Tax Provisions Of Public Law 116-136, The Coronavirus Aid, Relief, And Economic Security ("CARES") Act
View DetailsOverview Of Federal Tax Provisions And Analysis Of Selected Issues Relating To Native American Tribes And Their Members
View DetailsERRATA for JCX-4-20: Corporate Tax Receipts And Corporate Tax Liabilities
View DetailsOverview Of Selected Provisions And Options Relating To Funding And Financing Infrastructure Investments
View DetailsBackground Regarding The Confidentiality And Disclosure Of Federal Tax Returns
View DetailsTechnical Explanation Of The Revenue Provisions Of The House Amendment To The Senate Amendment To H.R. 1625 (Rules) Committee Print 115-66)
View DetailsComparison Of The House-And Senate-Passed Version Of The Tax Cuts And Jobs Act
View DetailsOverview Of The Federal Tax System and Policy Considerations Related to Tax Reform
View DetailsTechnical Explanation Of The Tax Technical Corrections Act Of 2016
View DetailsExclusion For Employer-Provided Health Benefits And Other Health-Related Provisions Of The Internal Revenue Code: Present Law And Selected Estimates
View DetailsTechnical Explanation of the Technical Corrections Act of 2016
View DetailsBackground On Cash-Flow And Consumption-Based Approaches To Taxation
View DetailsBackground and Present Law Relating to Qualified Nonprofit Health Insurance Issuers Established Pursuant to Section 1322 of the Patient Protection and Affordable Care Act
View DetailsTechnical Explanation Of The Protecting Americans From Tax Hikes Act Of 2015, House Amendment #2 To The Senate Amendment To H.R. 2029 (Rules Committee Print 114-40)
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