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Indiana Law Journal Volume 93Issue 4Article 1Winter 2018How Federal Tax Law Rewards Housing Segregation Michelle D. Layser University of Illinois College of Law, mlayser@illinois.eduFollow this and additional works at: https://www.repository.law.indiana.edu/ilj Part of the Housing Law Commons, and the Tax Law CommonsRecommended Citation Layser, Michelle D. (2018) \"How Federal Tax Law Rewards Housing Segregation,\" Indiana Law Journal: Vol. 93: Iss. 4, Article 1. Available at: https://www
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What is how federal tax law?
Federal tax law refers to the legal framework established by the federal government of the United States that governs the assessment and collection of taxes. It includes various statutes, regulations, and guidelines that outline how taxes are calculated, paid, and enforced.
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Individuals, businesses, and entities with taxable income, including wages, investments, and other sources of income, are generally required to file federal tax returns. Specific thresholds and exceptions apply depending on filing status, age, and income level.
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To fill out a federal tax return, taxpayers must gather necessary financial documents, such as W-2s, 1099s, and receipts for deductions. They then use IRS forms to report income, calculate tax liability, and claim credits and deductions, ensuring all information is accurate before submission.
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The purpose of federal tax law is to generate revenue for the federal government to fund public services and programs, enforce tax compliance, and promote economic stability. It also aims to ensure equitable tax treatment and support social goals through various tax incentives.
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Taxpayers must report several types of information under federal tax law, including total income earned, sources of income, deductions and credits claimed, and any tax payments made throughout the year. Specific documentation may be required to support the reported information.
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