Taxes in the United States
Developments, Analysis, and Research. Volume 5
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This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include a review of Constitutional authorities under which Congress regulates state taxation; a brief overview of the Internet Tax Freedom Act; legal issues of taxation of internet sales and access; current laws related to the repatriation of foreign earnings; energy tax initiatives; energy tax policies; and differences in definitions and rules in the tax code.
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