How is the federal tax law structured?

Written by FreeAdvice Staff

The federal tax system is structured to generate the imposition of taxes when certain events occur. Kinds of taxes include income tax (covering both people and business entities such as partnerships and corporations), estate tax, gift tax, generation skipping transfer tax, sales tax, employment tax, and excise tax. The different types of taxes can be divided into three categories: income, gifts, and sales.

While there are a lot of taxes, there are also exclusions, exemptions, credits, and deductions against those taxes. By using the available exceptions, you can reduce the amount of tax that is owed. The different types of taxes can be divided into three categories: income, gifts, and sales.

Income Taxes

Income taxes are directly related to the amount of money you earn while you are self-employed or employed by someone else. These taxes include income earned, bonuses, social security, and Medicare. Business owners and those people who are self-employed, will also owe unemployment taxes and self-employment taxes. Income taxes are addressed on a sliding scale; the higher your income, the more taxes that are taken from that income. During certain times in American history, income tax percentages have been as high as 45% for those who make more than $250,000 annually.

Gift Taxes

Gift taxes are those related to a gain from someone else for free. This category includes estate taxes, gift taxes, prize taxes, and generation skipping transfer taxes. In general, any time anyone gives you something of value for free, it is considered taxable. The federal government does offer some exceptions to these taxes that include gifts of less than $13,000 and estates less than $100,000. For more information on gift and estate taxes, visit: http://www.irs.gov/publications/p950/index.html.

Sales Taxes

Sales tax is the final type of both federal and state regulated tax. This tax is placed on items that are sold and imported to the United States. Everything from the clothes you buy at the mall to the car you purchase has a sales tax attached to it. Recently, congressional leaders have started attempting to pass laws that will place a tax on certain foods such as sugar and salt.

Getting Help

Questions or concerns about taxes should be directed to a tax attorney.

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