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This document has been prepared for the use of the Committee on Ways and Means by its staff with the assistance of the staffs of the Joint Committee on Taxation, the Congressional Research Service, the Congressional Budget Office, the Internal Revenue Service, and the General Accounting Office. The purpose of this publication is to outline the fundamentals of the Federal tax system. It is designed to be used as a sourcebook by Members of Congress, their staffs, and others who seek basic information about Federal taxes. The book is divided into ten parts.
Part I provides an overview of Federal taxes and trends in the resulting revenue collections.
Part II provides a description of the legal and institutional structure underlying the Federal tax system. It explores the constitutional sources of Federal taxing power, as well as the role of each of the three branches of government-legislative, executive, and judicial-in developing Federal tax law. As part of its description of the role of the legislative branch, Part II outlines the jurisdictional prerogatives of the Committee on Ways and Means with respect to revenue-raising bills.
Part III provides a list of sources for further information concerning the Federal tax system for Members of Congress, staff, and others who wish more information.
Part IV summarizes the essential features of the Federal tax system.
Part V includes historical tables showing the growth and the change in composition of Federal receipts over time.
Part VI provides an overview of Federal tax expenditures.
Part VII summarizes the legislative histories of Federal tax legislation enacted since 1981 and provides other historical data.
Part VIII is Internal Revenue Service Publication No. 1: "Your Rights as a Taxpayer." This publication summarizes the administrative and judicial avenues open to the taxpayer who wishes to dispute a tax assessment.
Part IX is a Joint Committee on Taxation list of recently expired tax provisions.
Part X presents information on the distribution of income and taxes.
This publication is intended to serve as a source of information about the Federal tax system. The exclusion of an item from this book carries no inference with respect to the Committee's jurisdiction over that item.
Part I. Overview of Federal Taxes and Revenue
Part II. The Federal Power of Tax.......
1. Constitutional sources of Federal taxing power
2. Role of the legislative branch
3. Role of the executive branch
Part III. Sources of Information About Federal Taxes
Part IV. The Federal Tax System
7. Social Security payroll taxes
8. Unemployment compensation payroll taxes
Part VI. Federal Tax Expenditures
Part VII. Legislative Histories of Federal Tax Legislation
Part IX. List of Tax Provisions that Expired in 1992 .....
Part X. The Distribution of Income and Taxes
COMMITTEE ON WAYS AND MEANS
OVERVIEW OF THE FEDERAL TAX
INCLUDING DATA ON TAX AND REVENUE MEASURES WITHIN THE
JUNE 14, 1993
Prepared for the use of Members of the Committee on Ways and Means
U.S. GOVERNMENT PRINTING OFFICE
For sale by the U.S. Government Printing Office
Superintendent of Documents, Mail Stop: SSOP, Washington, DC 20402-9328