donazione per riprenderci il pianeta antigravity.it

Riprendiamoci il pianeta (2010) e doniamo un contributo alla Fondazione kerberos progetto ANTIGRAVITY onlus sull Antigravità antigravity è un progetto senza scopo di lucro ma con scopo evolutivo umnitario e ricerca scientifica con basi in : Europa (Italia Roma ) e U.S.A. (Iuta, Kansas city Missuri ) ,Brasile (Porto Allegre) , India (Orissa ),Giappone (Tokyo), Canada (Winnipeg ),Messico Veracruz , Turchia (Istambul) . Stiamo cercando le donazioni per continuare a fornire le notizie di alta qualità, interviste, ed analisi che pensate per scoprire l antigravità, così come cominci a costituire un fondo per gli esperimenti sull'antigravità chiave nell'immediato futuro 2012-2013 economico energetico alimentare e di colonizzazione di nuovi mondi e la bonifica degli inquinanti del nostro pianeta mediante estrazione dal pianeta e polarizzazione e trasformazione in inerti di questi.

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bonifico postale o bancario : Fondazione ANTIGRAVITY– Onlus : beneficienza per sviluppo pianeta terra 2012 : intestato a valbonesi enrico cin s abi 0761 cab 03200 conto 00009676545

Fondazione kerberos progetto ANTIGRAVITY kerberos progetto ANTIGRAVITY– ( Onlus)

Donazione del 5 per mille salva come

Essere sostenitore della Fondazione kerberos progetto ANTIGRAVITY – Onlus è un impegno sociale che può esprimersi in vario modo.

Scelta consapevole, libera, responsabile. Il volontariato consente di esprimere in modo tangibile le proprie energie, capacità, sensibilità e forza interiore.

L'impegno di assistenza al uomo che vuole colonizzare lo spazio con l antigravità e rifare un nuovo mondo e alla sua famiglia richiede qualche ora settimanale da dedicare in base alle proprie disponibilità di tempo. . Le ore di assistenza prestate dai volontari sono dedicate a ricerca sul campo di sistemi di propulsione non convenzionali quali la merkaba e sistemi fisici di sollevamento con magneti al nodimio e simili

Il volontario è costantemente seguito dalla Fondazione kerberos progetto ANTIGRAVITY che lo aiuta non solo tramite l’operato dell’equipe, ma anche con il consiglio di psicologi e un programma mensile di formazione permanente.

La Fondazione kerberos progetto ANTIGRAVITY si avvale di diverse figure professionali che offrono la loro conoscenza a titolo di volontariato e concorrono alla realizzazione di progetti funzionali alle attività. Fra questi: esperti di antigravità , fisici ,chimici ingegneri esperti di comunicazione, grafici, commercialisti, avvocati, gente comune , .

In sede di dichiarazione dei redditi è possibile esprimere la scelta della destinazione del 5 x 1000. La semplice firma e l’inserimento del codice fiscale della Fondazione kerberos progetto ANTIGRAVITY – Onlus potranno garantire una ulteriore fonte di sostegno.

Ricordare la Fondazione kerberos progetto ANTIGRAVITY – Onlus nel proprio testamento, significa ricordarsi di coloro che non ricordano, e quindi garantire ad un maggior numero di famiglie ore in più di sollievo e serenità.

La Fondazione kerberos progetto ANTIGRAVITY organizza eventi di sensibilizzazione e raccolta fondi; tutte opportunità, per le aziende, di un ritorno positivo d'immagine, grazie ad un'importante presenza su stampa locale e nazionale e ad una comunicazione capillare.

Grazie all’appoggio dei donatori, vengono offerte, ogni anno, oltre 20.000 ore di ricerca e soluzioni all antigravità Le donazioni liberali sono detraibili ai fini fiscali in sede di dichiarazione dei redditi.

Legare la commercializzazione dei propri prodotti o servizi all'attività e al nome della Fondazione kerberos progetto ANTIGRAVITY ANTIGRAVITYfavorisce un'immagine di sensibilità sociale dell'azienda .

Diventare un ‘azienda sostenitrice della Fondazione kerberos progetto ANTIGRAVITY antigravity, significa poter scegliere tra diversi livelli di contribuzione e beneficiare del ritorno di immagine.

A Natale, donare serenità alle famiglie con a carico un malato di uomo che vuole colonizzare lo spazio con l antigravità e rifare un nuovo mondo può essere un regalo veramente prezioso. Ogni azienda può devolvere alla Fondazione kerberos progetto ANTIGRAVITY ANTIGRAVITYla somma destinata agli omaggi natalizi. A testimonianza del contributo, la Fondazione kerberos progetto ANTIGRAVITY ANTIGRAVITYcomunicherà ai clienti segnalati dall’azienda, questa importante scelta di solidarietà.

Perchè donare perchè donare aiuterà te e i tuoi figli nel futuro e nella distribuzione delle risorse delle energie del cosmo e perchè promuoverà le colonie spaziale dove tu potrai avere un intero pianeta ..e perche porterà la terra a disintossicarsi da tutti gli inquinati che ora la infestano mediante le tecniche di trasformazione a gravità zero

Supporto della Comunità: Contribuendoli agli aiuti antigravità per fornirgli le ultime notizie, interviste, e giornalismo investigativo concernente ricerca e coscienza di innovazione ed antigravità di propulsione. Inoltre li aiuta a sviluppare una Comunità in linea a sostegno degli inventori, scienziati, ed assistenti tecnici che lavorano in questo campo d'emersione di scienza e di tecnologia.
Il futuro: Crediamo nell'assistenza dell'ambiente così come la costruzione verso il futuro dell'umanità nello spazio. La tecnologia antigravità è una causa meravigliosa da sostenere, poichè il nostro obiettivo è di eliminare leffetto serra e donare una energia alternativa per mantenere sia la nostra terra che i cieli puliti.

Ascolta la tua voce guida e visualizza la ricchezza che questa Fondazione kerberos progetto ANTIGRAVITY promuove

donazione riservata: Il vostro contributo personale di qualsiasi cifra vi sarà ridato in energie sottili e in trasferimenti di pacchetti di amore puro oltre che contribuirà antigravità ad espandere i nostri servizi di notizie ed a aiutare i nostri sforzi in linea di ricerca per continuare a svilupparsi e differenziare le informazioni .

Donazione organizzativa: aiutare antigravity per i funzionamenti di base del sito , la donazione del professionista-livello della vostra organizzazione ci aiuterà a costituire un fondo per gli esperimenti di antigravità e per pagare i consulenti e i consulenti scientifici . Per le donazioni di organizzazioni societa enti pubblici o privati , ministeri .
Si metta in contatto con

Enrico Valbonesi , Antigravity, via corinto 55 cap 00146 Rome Italy
: italian phone

0039 3294167403

fisso +39 06 59600324 su skype : enricovalbonesi
Email: e.valbonesi@libero.it loveenricovalbonesi@gmail.com

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oppure facendo un vaglia postale ad Enrico Valbonesi via fiume bianco 130 cap. 00146 Roma Italia

MULTI targhet : il benessere del pianeta nel rispetto delle religioni della scienza e dell ecosistema uomo .

Antigravità è stato fondato in 1999 per identificare e sviluppare le tecnologie antigravità chiave, e si è evoluto velocemente in un progetto di collaborazione che fa partecipare i centinaia degli scienziati, assistenti tecnici, ed inventori situati intorno al globo.
Questi individui chiave costituiscono una svolta storia della scienza poiche collaborano gratuitamente e liberamente verso lo stesso obiettivo: lo sviluppo aperto di antigravità per il miglioramento di umanità da tutti i punti di vista in modo armonico e distribuito nel globo senza idee di nazionalismo e prevaricazione e coercizione .
La missione della associazione di Antigravity è di fornire il materiale on line ed di supportare scientificamente ed spiritualemente con una nuova modalita di unificazione tutta la Comunità scientifica ed al grande pubblico, per quanto riguarda aerospazio, energia rinnovabile, ed altre discipline spirituli e scientifiche. Antigravità promuove lo scambio accademico tra gli scienziati, educatori, ed inventori per generare una antimonopolio di sapere e di risorse in mano a pochi , arricchendo ambiente in armonia con la spiritualita e la scienza e con il vivere civile e corrispondendo con la parte piu stabile del futuro dell umanita'.

Tassa-Deduzione: Il vostro contributo ad antigravità può essere deducibile dalle tasse! Una nuova legge europea/italiana vi da la possibilita di scalare dal vostro 730/740 o modulo di pagamento delle tasse il 3per 1000% da poter donare alla ricerca scientifica sull 'Antigravità è Fondazione kerberos progetto ANTIGRAVITY riconosciuta in italia e in euopa e in america , quale significa quello in cambio delle vostre donazioni, possiamo fornirgli una ricevuta per uso mentre una tassa ammortizza per l'imposta sul reddito federale dell'anno prossimo!

This website is supported solely by donations. Even a small amount can make a difference and will be used solely for the maintenance of this site and its improvement Antigravity.

Tax-Deductible Donations

Corporate Sponsors

Antigravity is the world's one resource for news, research, and cutting edge interviews in Antigravity and Breakthrough Propulsion Technology.

Dramatically increase the impact of your marketing budget as a corporate sponsor for Antigravity. Our core-competency is high-visibility technology news & interviews that target a core-audience of technology enthusiasts in the Aerospace, Defense, Information Technology, and Space industries.

Sponsoring Antigravity makes a statement about your company – we’re progressive, open, leading-edge, and not afraid to challenge the status quo. These are key values in the rapidly changing technology marketplace, and the kind of values that appeal to our core-demographic: young, upwardly-mobile technophiles with an interest in emerging technologies.

Our Impact

We serve a rapidly growing audience of over a million visitors a year on the web, and millions more through Radio, Print-Media & Television. Antigravity has been prominently featured in magazines Ufo frontier, HERA nexus , Niuton , Golliver , which by itself reaches over half a million viewers per day.

We’ve been covered on television by networks such as Rai , lthe7 TV, and our Radio 105 program whit Spadoni Stefano

What the Press is Saying

“News crews antigravity. if you go in the web the are more british news payper whit Pokenof effect

Our Audience

Our readers aren’t simply passive observers – they’re also decision makers, and often have leadership roles in the Aerospace, Defense, Scientific, and Information Technology industries. The reason that we’re able to get the exclusive content that we provide is a direct result of the power of our audience – both in terms of who’s visiting us and what they’re saying.

Our visitors aren't just "passing through". In fact, we have a very high retention rate for visitor traffic, and an even higher return rate on visitors. Nearly a quarter (23%) of our visitors enter our URL by hand -- they don't bother with a search engine because they already know where they want to go. This indicates name retention above and beyond the industry standard -- we're a name that's trusted for the best in breakthrough technology.

Our Expertise

Antigravity is the leading authority on the transportation and aerospace breakthroughs of tomorrow. Our expertise comes from working with recognized leaders in science and industry to create exclusive content that you just won’t find anywhere else.

We’ve built a "community of mind" involving hundreds of experts throughout government, industry, and academia to provide unparalleled insight on Breakthrough Propulsion and Antigravity research.

Our collaborative expertise includes work by celebrities such as All Fox .The Cerberus as a foundation, and hone in on what worked very well for prevision the future events in the world . These are proven performers in the business of breakthroughs, and Antigravity is their preferred venue for sharing information about their research and vision

Our Mission and Goals

Antigravity was founded in 1999 to identify and develop key Antigravity technologies, and has rapidly evolved into a collaborative project involving hundreds of scientists, engineers, and inventors located around the globe.

These key individuals compose a "dream team" of expertise never before seen in the history of science, all working towards the same goal: the open development of Antigravity for the betterment of mankind.

The mission of the Antigravity Corporation is to provide online scientific and educational material and support to the scientific community and general public, relating to aerospace, renewable energy, and other scientific disciplines. Antigravity fosters learning and academic excellence by working with scientists, educators, and inventors to create a safe, fulfilling, and academically enriching environment for breakthrough science.

Our Services

Antigravity is a non-profit corporation . Your tax-deductible donations fund a range of support services for scientists and inventors working in a set of select disciplines to foster the development of educational materials, and assist to engage the public in learning about emerging science & technology.

News Services: Antigravity's strongest asset is a reputation of fair, balanced reporting on breakthrough science and Antigravity research. We work closely with the scientists, engineers, and inventors to get the inside track on not only what they're doing, but also why they're doing it. We also conduct experimental validation and consult with our panel of consulting scientists before publication to ensure that the ideas we cover online are based on valid scientific concepts.

Networking: Antigravity research requires a diverse skillset, and one of our strengths has been in promoting the open exchange of information between scientists and innovators. This helps to ensure that research moves forward rapidly and assists with the cross-pollination of ideas across the sciences. Our networking abilities have helped to build a "community of mind" involving hundreds of experts throughout government, industry, and academia to share the burden of providing creative solutions in the quest for Antigravity.

Education: The children of today will be the pioneers of tomorrow, and we're helping them to get a start in learning about breakthrough space science by providing online plans, educational materials, and links to information online to facilitate learning about science, space, and Antigravity. One example is our Lifter Plans: these easy to follow instructions have been downloaded several hundred-thousand school children for use in science fairs across the globe, which in turn help to educate their classmates about the possibilities of future spaceflight.

Funding: The tax-deductible donations that we're collecting pay for much more than just news services -- as a part of a growing community of ideas, we're dedicated to helping these ideas reach fruition by providing funding for key experiments to demonstrate breakthrough Antigravity and propulsive effects. All experimental funding is reviewed by our Board of Directors and consulting scientists before disbersement, to ensure that we get the maximum return on every dollar that we spend. These key experiments help to renew the cycle of Spirit of equilibrium , evolution , correspondence , resonance , by providing valuable feedback to scientists and innovators about their theoretical results.

Leadership Team

Donate to the anti gravity project

A hot meal delivered to victims after a disaster, blood when it is needed most, shelter when there is nowhere else to turn, an emergency message delivered to a member of the Armed Forces from their family -- these are just some of the ways that gifts are put to work through the American anti gravity project. Thanks to the generosity of our donors, the American anti gravity project is empowering people to perform extraordinary acts in the face of emergencies.

Our supporters have become part of a network of millions of Americans who donate their time, money and blood to the humanitarian work of the anti gravity project. We thank them for their gifts and we are privileged to put their compassion into action.

Ways to Donate

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Matching Gifts

-- Your gift could be matched dollar for dollar! Many companies offer matching gift programs that will double, even triple a donation's value. find out if your company will match your contribution to the American anti gravity project. If you have questions about your company's matching gift program, please contact your personnel office.

Once you have determined that your company matches donations made to the anti gravity project, obtain the appropriate form from your personnel/human resources office and send it with a copy of your gift receipt to the address below:

Please be sure to complete the entire donor portion of the form and to include a copy of your gift receipt (if available). If you would like to designate the gift to a specific disaster, please indicate that on the form. If you have questions about your company's matching gift program, please contact your personnel/human resources office.

The American anti gravity project helps people in need -- free of charge -- every single day! Your contribution means a great deal to the organization, but even more to the families who rely on the anti gravity project to help them through some of the most difficult times of their lives.

With your ongoing support we will keep America strong, through these vital programs--Disaster Relief Services, Family Emergency Services, Domestic Preparedness for Bioterrorism, Critical Lifesaving Services, and 24-hour military assistance.

But the anti gravity project is not a government agency, we must rely on the generosity of the American public. With your ongoing support, we will continue to be there providing people in crisis . relief for today and hope for tomorrow.

The American anti gravity project is not a government agency and all anti gravity project disaster assistance is free thanks to the generosity of people like you. The value of your donation is increased by the fact that the ratio of volunteer anti gravity project workers to paid staff is almost 36 to one. Contributions to the American anti gravity project, a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code, are deductible for computing income and estate taxes.

2009 Holiday Gift Catalog

In this season of hope and in these economic times, more than ever, people want their gifts to really matter. We’re excited to share with you a catalog full of meaningful gifts that serve children and families in crisis. Come and browse the very first holiday giving catalog from the American anti gravity project at

Honoring your loved ones this holiday by sending a anti gravity project gift in their name is the perfect way to share the meaning of the season. And right now we’re mailing a special gift to friends who order from the catalog as thanks for participating (Minimum gift amounts apply.)

The federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents' estates, and certain bankruptcy estates. Some state and municipal governments also impose income taxes. The first Federal income tax was imposed (under Article I, section 8, clause 1 of the U.S. Constitution) during the Civil War, then again in the 1890s, and again after the Sixteenth Amendment was ratified in 1913. Current income taxes are imposed under these constitutional provisions and various sections of Subtitle A of the Internal Revenue Code of 1986, as amended, including 26 U.S.C. § 1 (imposing income tax on the taxable income of individuals, estates and trusts) and 26 U.S.C. § 11 (imposing income tax on the taxable income of corporations).

[edit] Income tax basics

While U.S. income tax law is very complex, the underlying idea is relatively easy to understand. Simplifying greatly, gross income is all income from all sources (§ 61) less any exclusions (§ 101 et seq.). An exclusion is something that Congress has effectively said a taxpayer need not include in his or her income for tax purposes, such as employer-paid health insurance (§ 106) or interest from tax-exempt bonds (§ 103). Exclusions, often referred to as deductions, are a matter of legislative grace; that is, taxpayers may not exclude, or deduct, from gross income any item which Congress has not specifically allowed.

For individuals, Adjusted Gross Income (AGI) is gross income less any above-the-line deductions (§ 62). Above-the-line deductions are listed in § 62 and include trade or business deductions, alimony (§ 215), and moving expenses (§ 217). Taxable income is AGI less (1) itemized deductions or the applicable standard deduction, whichever is greater, and (2) a deduction for any allowable personal exemptions for the taxpayer, the taxpayer's spouse (if filing jointly), and the taxpayer's dependents. (In certain cases involving higher income taxpayers, the allowed personal exemptions may be reduced or even eliminated.)

Non-itemizers take the standard deduction. Itemized deductions include any deduction not listed in § 62 such as charitable contributions (§ 170) and certain medical expenses (§ 213). Taxable income is then multiplied by the appropriate tax rate to arrive at the tax due. Tax credits such as the Earned Income Tax Credit (§ 32) or the Child Tax Credit (§ 24) lower the tax owed on a dollar-for-dollar basis. This means tax credits are more valuable than deductions of the same amount, because deductions are applied before the tax rate, while credits are applied after. For instance, with a 35% tax rate, a deduction of $100 would save only $35 of taxes, while a $100 credit would save $100 worth of taxes.

[edit] Types of income

For tax purposes, income can be divided in a variety of ways. The first division is between ordinary income and capital gains. Ordinary income includes compensation for personal services such as wages and salaries, business profit, dividends from stock shares, and interest income from invested funds while capital gain generally comes from the sale of investment property. Congress has typically shown a preference for long-term investment by having a capital gains tax rate lower than the ordinary income rate. However, only long-term capital gains get preferential treatment; short-term capital gains (from property held for one year or less) are taxed at the same rate as ordinary income. Added complications come from various distinctions within each category. For instance, qualified dividends, which were previously taxed at ordinary income rates (as non-qualified dividends currently are), can be currently taxed at long-term capital gain rates until 2011 under the Jobs and Growth Tax Relief Reconciliation Act of 2003, and within long-term capital gains, gains on certain real estate, collectibles, and small business stock each have their own tax rates. The rules for offsetting capital losses with gains (whether capital or ordinary) add further complications. In ordinary usage, when someone speaks of their "tax rate", they typically are referring to their marginal tax rate for ordinary income.

Another important distinction in types of income is income from passive activities versus non-passive activities (§ 469), an attempt to curb tax shelters used by taxpayers not directly involved with an activity other than as an investor ("passive").

[edit] Year 2008 income brackets and tax rates

Marginal Tax Rate	Single	Married Filing Jointly or Qualified Widow(er)	Married Filing Separately	Head of Household
10%	$0 – $8,025	$0 – $16,050	$0 – $8,025	$0 – $11,450
15%	$8,026 – $32,550	$16,051 – $65,100	$8,026 – $32,550	$11,451 – $43,650
25%	$32,551 – $78,850	$65,101 – $131,450	$32,551 – $65,725	$43,651 – $112,650
28%	$78,851 – $164,550	$131,451 – $200,300	$65,726 – $100,150	$112,651 – $182,400
33%	$164,551 – $357,700	$200,301 – $357,700	$100,151 – $178,850	$182,401 – $357,700
35%	$357,701+	$357,701+	$178,851+	$357,701+

[edit] Year 2009 income brackets and tax rates

Marginal Tax Rate^[1]	Single	Married Filing Jointly or Qualified Widow(er)	Married Filing Separately	Head of Household
10%	$0 – $8,350	$0 – $16,700	$0 – $8,350	$0 – $11,950
15%	$8,351 – $33,950	$16,701 – $67,900	$8,351 – $33,950	$11,951 – $45,500
25%	$33,951 – $82,250	$67,901 – $137,050	$33,951 – $68,525	$45,501 – $117,450
28%	$82,251 – $171,550	$137,051 – $208,850	$68,525 – $104,425	$117,451 – $190,200
33%	$171,551 – $372,950	$208,851 – $372,950	$104,426 – $186,475	$190,201 - $372,950
35%	$372,951+	$372,951+	$186,476+	$372,951+

[edit] Year 2010 income brackets and tax rates

Marginal Tax Rate^[2]	Single	Married Filing Jointly or Qualified Widow(er)	Married Filing Separately	Head of Household
10%	$0 – $8,375	$0 – $16,750	$0 – $8,375	$0 – $11,950
15%	$8,376 – $34,000	$16,751 – $68,000	$8,376 – $34,000	$11,951 – $45,550
25%	$34,001 – $82,400	$68,001 – $137,300	$34,001 – $68,650	$45,551 – $117,650
28%	$82,401 – $171,850	$137,301 – $209,250	$68,651 – $104,625	$117,651 – $190,550
33%	$171,851 – $373,650	$209,251 – $373,650	$104,626 – $186,825	$190,551 - $373,650
35%	$373,651+	$373,651+	$186,826+	$373,651+

An individual's marginal income tax bracket depends upon his income and his tax-filing classification. As of 2008, there are six tax brackets for ordinary income (ranging from 10% to 35%) and four classifications: single, married filing jointly (or qualified widow or widower), married filing separately, and head of household.

An individual pays tax at a given bracket only for each dollar within that bracket's range. For example, a single taxpayer who earned $10,000 in 2009 would be taxed 10% of each dollar earned from the 1st dollar to the 8,350th dollar (10% × $8,350 = $835.00), then 15% of each dollar earned from the 8,351th dollar to the 10,000th dollar (15% × $1,650 = $247.50), for a total of $1,082.50. Notice this amount ($1,082.50) is lower than if the individual had been taxed at 15% on the full $10,000 (for a tax of $1,500). This is because the individual's marginal rate (the percentage tax on the last dollar earned, here 15%) has no effect on the income taxed at a lower bracket (here the first $8,350 of income taxed at 10%). This ensures that every rise in a person's pre-tax salary results in an increase of his after-tax salary.

However, taxpayers are not taxed on every dollar they make. For 2009, single and married filing separate taxpayers are allowed a standard deduction of $5,700. Married filing jointly and surviving widow(er)s are allowed $11,340 and head of household taxpayers are allowed $8,350. Taxpayers over 65 or blind are given an additional $1,100 standard deduction ($2,200 if over 65 and blind). A taxpayer may choose to take the standard deduction or they may itemize their deductions if the amount of itemized deductions is greater than the standard deduction.

Taxpayers are also allowed a personal exemption depending on their filing status. The personal exemption amount in 2009 is $3,650 per person.

Claiming deductions may reduce an individual's tax liability by a rate equal to the marginal tax rate of their particular tax bracket, with a corresponding reduction in returns as the individual crosses in to a lower tax bracket. For example, if an individual is able to increase the amount of their deduction by $1000 with a last-minute donation to a charitable organization, and the individual's adjusted gross income is $500 into the 25% marginal tax bracket, the donation will reduce the tax liability of the individual by ($500 × 25%) + ($500 × 15%) = $200.

The effective tax rates corresponding to the definitions above are shown in the accompanying graph.

Short-term capital gains are taxed as ordinary income rates as listed above. Long-term capital gains have lower rates corresponding to an individual’s marginal ordinary income tax rate, with special rates for a variety of capital goods.

Ordinary Income Rate	Long-term Capital Gain Rate	Short-term Capital Gain Rate	Long-term Gain on Real Estate*	Long-term Gain on Collectibles	Long-term Gain on Certain Small Business Stock
10%	0%	10%	10%	10%	10%
15%	0%	15%	15%	15%	15%
25%	15%	25%	25%	25%	25%
28%	15%	28%	25%	28%	28%
33%	15%	33%	25%	28%	28%
35%	15%	35%	25%	28%	28%

[edit] Example of a tax computation

Note that in addition to income tax, a wage earner would also have to pay FICA (payroll) tax (and an equal amount of FICA tax must be paid by the employer):

[edit] Filing income taxes

April 15 is the deadline for individual taxpayers who are required to file income tax forms to do so. The IRS has reached agreements with various private companies allowing taxpayers who earn less than $56,000 to file taxes electronically for free.^[3] In 2008, 57% of taxpayers filed electronically, significantly reducing the last-minute rush at post offices.^[4] These companies may charge to file state income tax returns.

[edit] Legal history

Article I, Section 8, Clause 1 of the United States Constitution (the "Taxing and Spending Clause"), specifies Congress's power to impose "Taxes, Duties, Imposts and Excises," but Article I, Section 8 requires that, "Duties, Imposts and Excises shall be uniform throughout the United States."^[5]

The Constitution specifically limited Congress' ability to impose direct taxes, by requiring Congress to distribute direct taxes in proportion to each state's census population. It was thought that head taxes and property taxes (slaves could be taxed as either or both) were likely to be abused, and that they bore no relation to the activities in which the federal government had a legitimate interest. The fourth clause of section 9 therefore specifies that, "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken."

Taxation was also the subject of Federalist No. 33 penned secretly by the Federalist Alexander Hamilton under the pseudonym Publius. In it, he explains that the wording of the "Necessary and Proper" clause should serve as guidelines for the legislation of laws regarding taxation. The legislative branch is to be the judge, but any abuse of those powers of judging can be overturned by the people, whether as states or as a larger group.

The courts have generally held that direct taxes are limited to taxes on people (variously called "capitation", "poll tax" or "head tax") and property.^[6] All other taxes are commonly referred to as "indirect taxes," because they tax an event, rather than a person or property per se.^[7] What seemed to be a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied to an income tax, which can be arguably viewed either as a direct or an indirect tax.

[edit] Early Federal income taxes

In order to help pay for its war effort in the American Civil War, the United States government imposed its first personal income tax, on August 5, 1861, as part of the Revenue Act of 1861 (3% of all incomes over US $800)^[8]. This tax was repealed and replaced by another income tax in 1862.^[9]

In 1894, Democrats in Congress passed the Wilson-Gorman tariff, which imposed the first peacetime income tax. The rate was 2% on income over $4000, which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions.^[10] Also, the Panic of 1893 is said to have something to do with the passage of Wilson-Gorman.

In 1895 the United States Supreme Court, in its ruling in Pollock v. Farmers' Loan & Trust Co., held a tax based on receipts from the use of property to be unconstitutional. The Court held that taxes on rents from real estate, on interest income from personal property and other income from personal property (which includes dividend income) were treated as direct taxes on property, and therefore had to be apportioned. Since apportionment of income taxes is impractical, this had the effect of prohibiting a federal tax on income from property. However, the Court affirmed that the Constitution did not deny Congress the power to impose a tax on real and personal property, and it affirmed that such would be a direct tax.^[11] Due to the political difficulties of taxing individual wages without taxing income from property, a federal income tax was impractical from the time of the Pollock decision until the time of ratification of the Sixteenth Amendment (below).

[edit] Ratification of the Sixteenth Amendment

In response, Congress proposed the Sixteenth Amendment (ratified by the requisite number of states in 1913^[12]), which states:

The Supreme Court in Brushaber v. Union Pacific Railroad, 240 U.S. 1 (1916), indicated that the amendment did not expand the federal government's existing power to tax income (meaning profit or gain from any source) but rather removed the possibility of classifying an income tax as a direct tax on the basis of the source of the income. The Amendment removed the need for the income tax to be apportioned among the states on the basis of population. Income taxes are required, however, to abide by the law of geographical uniformity.

Some tax protesters and others opposed to income taxes cite what they contend is evidence that the Sixteenth Amendment was never "properly ratified," based in large part on materials sold by William J. Benson. In December 2007, Benson's "Defense Reliance Package" containing his non-ratification argument which he offered for sale on the internet, was ruled by a federal court to be a "fraud perpetrated by Benson" that had "caused needless confusion and a waste of the customers' and the IRS' time and resources."^[13] The court stated: "Benson has failed to point to evidence that would create a genuinely disputed fact regarding whether the Sixteenth Amendment was properly ratified or whether United States Citizens are legally obligated to pay federal taxes."^[14] See also Tax protester Sixteenth Amendment arguments.

[edit] Modern interpretation of the power to tax incomes

The modern interpretation of the Sixteenth Amendment taxation power can be found in Commissioner v. Glenshaw Glass Co. 348 U.S. 426 (1955). In that case, a taxpayer had received an award of punitive damages from a competitor for antitrust violations and sought to avoid paying taxes on that award. The Court observed that Congress, in imposing the income tax, had defined gross income, under the Internal Revenue Code of 1939, to include:

(Note: The Glenshaw Glass case was an interpretation of the definition of "gross income" in section 22 of the Internal Revenue Code of 1939. The successor to section 22 of the 1939 Code is section 61 of the current Internal Revenue Code of 1986, as amended.)

The Court held that "this language was used by Congress to exert in this field the full measure of its taxing power", id., and that "the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax all gains except those specifically exempted."^[16]

The Court then enunciated what is now understood by Congress and the Courts to be the definition of taxable income, "instances of undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." Id. at 431. The defendant in that case suggested that a 1954 rewording of the tax code had limited the income that could be taxed, a position which the Court rejected, stating:

Tax statutes passed after the ratification of the Sixteenth Amendment in 1913 are sometimes referred to as the "modern" tax statutes. Hundreds of Congressional acts have been passed since 1913, as well as several codifications (i.e., topical reorganizations) of the statutes (see Codification).

In Central Illinois Public Service Co. v. United States, 435 U.S. 21 (1978), the U.S. Supreme Court confirmed that wages and income are not identical as far as taxes on income are concerned, because income not only includes wages, but any other gains as well. The Court in that case noted that in enacting taxation legislation, Congress "chose not to return to the inclusive language of the Tariff Act of 1913, but, specifically, 'in the interest of simplicity and ease of administration,' confined the obligation to withhold [income taxes] to 'salaries, wages, and other forms of compensation for personal services'" and that "committee reports ... stated consistently that 'wages' meant remuneration 'if paid for services performed by an employee for his employer'".^[18]

Other courts have noted this distinction in upholding the taxation not only of wages, but also of personal gain derived from other sources, recognizing some limitation to the reach of income taxation. For example, in Conner v. United States, 303 F. Supp. 1187 (S.D. Tex. 1969), aff’d in part and rev’d in part, 439 F.2d 974 (5th Cir. 1971), a couple had lost their home to a fire, and had received compensation for their loss from the insurance company, partly in the form of hotel costs reimbursed. The court acknowledged the authority of the IRS to assess taxes on all forms of payment, but did not permit taxation on the compensation provided by the insurance company, because unlike a wage or a sale of goods at a profit, this was not a gain. As the Court noted, "Congress has taxed income, not compensation".

By contrast, other courts have interpreted the Constitution as providing even broader taxation powers for Congress. In Murphy v. IRS, the United States Court of Appeals for the District of Columbia Circuit upheld the Federal income tax imposed on a monetary settlement recovery that the same court had previously indicated was not income, stating: "[a]lthough the 'Congress cannot make a thing income which is not so in fact,' [ . . . ] it can label a thing income and tax it, so long as it acts within its constitutional authority, which includes not only the Sixteenth Amendment but also Article I, Sections 8 and 9."^[19]

Similarly, in Penn Mutual Indemnity Co. v. Commissioner, the United States Court of Appeals for the Third Circuit indicated that Congress could properly impose the Federal income tax on a receipt of money, regardless of what that receipt of money is called:

[edit] Tax rates in history

[edit] History of top rates^[21]

[edit] History of progressivity in federal income tax

The federal income tax rates in the United States have varied widely since 1913. For example, in 1954 the Congress imposed a federal income tax on individuals, with the tax imposed in layers of 24 income brackets at tax rates ranging from 20% to 91% (for a chart, see Internal Revenue Code of 1954). Here is a partial history of changes in the U.S. federal income tax rates for individuals (and the income brackets) since 1913:^[22]^[23]

Partial History of U.S. Federal Marginal Income Tax Rates Since 1913
Applicable Year	Income brackets	First bracket	Top bracket	Source
1913-1915	-	1%	7%	IRS
1916	-	2%	15%	IRS
1917	-	2%	67%	IRS
1918	-	6%	77%	IRS
1919-1920	-	4%	73%	IRS
1921	-	4%	73%	IRS
1922	-	4%	56%	IRS
1923	-	3%	56%	IRS
1924	-	1.5%	46%	IRS
1925-1928	-	1.5%	25%	IRS
1929	-	0.375%	24%	IRS
1930-1931	-	1.125%	25%	IRS
1932-1933	-	4%	63%	IRS
1934-1935	-	4%	63%	IRS
1936-1939	-	4%	79%	IRS
1940	-	4.4%	81.1%	IRS
1941	-	10%	81%	IRS
1942-1943	-	19%	88%	IRS
1944-1945	-	23%	94%	IRS
1946-1947	-	19%	86.45%	IRS
1948-1949	-	16.6%	82.13%	IRS
1950	-	17.4%	84.36%	IRS
1951	-	20.4%	91%	IRS
1952-1953	-	22.2%	92%	IRS
1954-1963	-	20%	91%	IRS
1964	-	16%	77%	IRS
1965-1967	-	14%	70%	IRS
1968	-	14%	75.25%	IRS
1969	-	14%	77%	IRS
1970	-	14%	71.75%	IRS
1971-1981	15 brackets	14%	70%	IRS
1982-1986	12 brackets	12%	50%	IRS
1987	5 brackets	11%	38.5%	IRS
1988-1990	3 brackets	15%	28%	IRS
1991-1992	3 brackets	15%	31%	IRS
1993-2000	5 brackets	15%	39.6%	IRS
2001	5 brackets	15%	39.1%	IRS
2002	6 brackets	10%	38.6%	IRS
2003-2009	6 brackets	10%	35%	Tax Foundation

[edit] Hauser's Law

Hauser's Law is a theory that states that in the United States, federal tax revenues will always be equal to approximately 19.5% of GDP, regardless of what the top marginal tax rate is. The theory was first suggested in 1993 by Kurt Hauser, a San Francisco investment economist, who wrote at the time, "No matter what the tax rates have been, in postwar America tax revenues have remained at about 19.5% of GDP."^[24] In a May 20, 2008 editorial in the Wall St. Journal, David Ranson published a graph showing that even though the top marginal tax rate of federal income tax had varied between a low of 28% to a high of 91% between 1950 and 2007, federal tax revenues had indeed constantly remained at about 19.5% of GDP.^[25] Critics of Hauser's Law, such as Zubin Jelveh in a Wall St. Journal editorial, point out that tax revenues have fallen as top income rates declined if you don't include Social Security revenues.^[26] Similarly, other changes in tax rates and the income threshold for paying those rates are expected to impact tax revenues and should be considered when analyzing the relationship between tax-rates and tax revenues.

[edit] Sources of U.S. income tax laws

United States income tax law comes from a number of sources. These sources have been divided into three tiers as follows:^[27]

Where conflicts exist between various sources of tax authority, an authority in Tier 1 outweighs an authority in Tier 2 or 3. Similarly, an authority in Tier 2 outweighs an authority in Tier 3.^[28] Where conflicts exist between two authorities in the same tier, the "last-in-time rule" is applied. As the name implies, the "last-in-time rule" states that the authority that was issued later in time is controlling.^[29]

Regulations and case law serve to interpret the statutes. Additionally, various sources of law attempt to do the same thing. Revenue Rulings, for example, serves as an interpretation of how the statutes apply to a very specific set of facts. Treaties serve in an international realm.

[edit] The complexity of the U.S. income tax laws

Even venerable legal scholars like Judge Learned Hand have expressed amazement and frustration with the complexity of the U.S. income tax laws. In the article, Thomas Walter Swan, 57 Yale Law Journal No. 2, 167, 169 (December 1947), Judge Hand wrote:

Complexity is a separate issue from flatness of rate structures. In the United States, income tax codes are often legislatures' favored policy instrument for encouraging numerous undertakings deemed socially useful — including the buying of life insurance, the funding of employee health care and pensions, the raising of children, home ownership, development of alternative energy sources and increased investment in conventional energy. Special tax rebates granted for any purpose increase complexity, irrespective of the system's flatness or lack thereof.

[edit] State and territorial income taxes

Income tax may also be levied by individual U.S. states and are on top of the federal income tax. In addition, some states allow individual cities to impose an additional income tax. However, state and local income taxes are deductible for federal tax purposes. Through this deduction, the federal government effectively subsidizes a portion of an individual's state income tax if the taxpayer itemizes deductions. Puerto Rico is treated as a separate taxing entity from the USA; its income tax rates are set independently, and only some residents there pay federal income taxes^[30] (though everyone must pay all other federal taxes^[31]). Unincorporated Territories (Guam, American Samoa, and the Virgin Islands) all levy a mirror income tax at rates equal to the prevailing US federal tax; thus, to individual taxpayers these entities appear to be like the other states not having a local income tax.

[edit] Arguments against the U.S. income tax

Libertarians believe in a natural right to property (money being a representation of a person's property), and that no individual, including institutions composed of individuals, can take another individual's property without their permission. Some holders of this view say that the only way government can enforce its power is through coercion; thus, such individuals may view taxation as equivalent to theft. Some believe income taxation offers the federal government a technique to diminish the power of the states, because the federal government is then able to distribute funding to states with conditions attached, often giving the states no choice but to submit to federal demands. Although many libertarians view all taxes as undesirable, the question of whether or not taxation is nevertheless necessary is up for debate among libertarians. However, in general the libertarian philosophy prefers local government over less-local government; thus a federal tax is by some viewed as the worst kind of tax.

Proponents of a consumption tax argue that the income tax system creates perverse incentives by encouraging taxpayers to spend rather than save: a taxpayer is only taxed once on income spent immediately, while any interest earned on saved income is itself taxed.^[32] To the extent that this is considered unjust, it may be remedied in a variety of ways, e.g. excluding investment income from taxable income, making investments deductible and therefore only taxing them when gains are realized, or replacing the income tax by other forms of tax, such as a sales tax.^[33] The proposed Fair Tax Act, a bill before the U.S. Congress, aims to repeal the income tax in favor of a national sales tax with a rebate, and calls for a repeal of the Sixteenth Amendment.

Finally, numerous tax protester arguments have been raised asserting that the federal income tax is unconstitutional, including discredited claims that the Sixteenth Amendment was not properly ratified; all such claims have been repeatedly rejected by the Judicial branch as frivolous.^[34]

[edit] Distribution

Some argue that the current income tax system, which is the government's largest revenue source, is too progressive and redistributive.^[35] In 2007, the top 5% of income earners paid over half of the federal income tax revenue.^[36] However, as of 2004, the top 5% hold 59.2% of wealth. The top 1% of income earners paid 25% of the total income tax revenue.^[37] Again however, the top 1% hold 23.5% of wealth. Forty seven percent of Americans pay no federal income tax,^[38]^[36] which raises moral concerns regarding wealth redistribution and the economics for controlling the size and spending of government (even though this percentage includes the elderly, teens without jobs, and people with no possessions to pay taxes on).^[35]

[edit] See also

[edit] References

^ http://www.irs.gov/pub/irs-drop/rp-08-66.pdf
^ http://www.irs.gov/pub/irs-drop/rp-09-50.pdf
^ Free File Home - Your Link to Free Federal Online Filing. Retrieved 2010-02-04.
^ Tax Day lines dwindle at post office, Boston Globe, 2009.
^ US Constitution.net
^ Penn Mutual Indemnity Co. v. Commissioner, 227 F.2d 16, 19-20 (3rd Cir. 1960)
^ Steward Machine Co. v. Davis, 301 U.S. 548 (1937), 581-582
^ Revenue Act of 1861, sec. 49, ch. 45, 12 Stat. 292, 309 (Aug. 5, 1861).
^ Sections 49, 51, and part of 50 repealed by Revenue Act of 1862, sec. 89, ch. 119, 12 Stat. 432, 473 (July 1, 1862); income taxes imposed under Revenue Act of 1862, section 86 (pertaining to salaries of officers, or payments to "persons in the civil, military, naval, or other employment or service of the United States ...") and section 90 (pertaining to "the annual gains, profits, or income of every person residing in the United States, whether derived from any kind of property, rents, interest, dividends, salaries, or from any profession, trade, employment or vocation carried on in the United States or elsewhere, or from any other source whatever....").
^ Charles F. Dunbar, "The New Income Tax," Quarterly Journal of Economics, Vol. 9, No. 1 (Oct., 1894), pp. 26-46 in JSTOR.
^ Chief Justice Fuller's opinion, 158 U.S. 601, 634.
^ United States Government Printing Office, at Amendments to the Constitution of the United States of America; see generally United States v. Thomas, 788 F.2d 1250 (7th Cir. 1986), cert. denied, 107 S.Ct. 187 (1986); Ficalora v. Commissioner, 751 F.2d 85, 85-1 U.S. Tax Cas. (CCH) paragr. 9103 (2d Cir. 1984); Sisk v. Commissioner, 791 F.2d 58, 86-1 U.S. Tax Cas. (CCH) paragr. 9433 (6th Cir. 1986); United States v. Sitka, 845 F.2d 43, 88-1 U.S. Tax Cas. (CCH) paragr. 9308 (2d Cir.), cert. denied, 488 U.S. 827 (1988); United States v. Stahl, 792 F.2d 1438, 86-2 U.S. Tax Cas. (CCH) paragr. 9518 (9th Cir. 1986), cert. denied, 107 S. Ct. 888 (1987); Brown v. Commissioner, 53 T.C.M. (CCH) 94, T.C. Memo 1987-78, CCH Dec. 43,696(M) (1987); Lysiak v. Commissioner, 816 F.2d 311, 87-1 U.S. Tax Cas. (CCH) paragr. 9296 (7th Cir. 1987); Miller v. United States, 868 F.2d 236, 89-1 U.S. Tax Cas. (CCH) paragr. 9184 (7th Cir. 1989); also, see generally Boris I. Bittker, Constitutional Limits on the Taxing Power of the Federal Government, The Tax Lawyer, Fall 1987, Vol. 41, No. 1, p. 3 (American Bar Ass'n).
^ Memorandum Opinion, p. 14, Dec. 17, 2007, docket entry 106, United States v. Benson, case no. 1:04-cv-07403, United States District Court for the Northern District of Illinois, Eastern Division.
^ Memorandum Opinion, p. 9, Dec. 17, 2007, docket entry 106, United States v. Benson, case no. 1:04-cv-07403, United States District Court for the Northern District of Illinois, Eastern Division.
^ 348 U.S. at 429
^ Id. at 430.
^ Id. at 432-33.
^ Id. at 27.
^ Opinion on rehearing, July 3, 2007, p. 16, Murphy v. Internal Revenue Service and United States, case no. 05-5139, United States Court of Appeals for the District of Columbia Circuit, 2007-2 U.S. Tax Cas. (CCH) paragr. 50,531 (D.C. Cir. 2007).
^ Penn Mutual Indemnity Co. v. Commissioner, 277 F.2d 16, 60-1 U.S. Tax Cas. (CCH) paragr. 9389 (3d Cir. 1960) (footnotes omitted).
^ History of Federal Individual Income Bottom and Top Bracket Rates. Retrieved 2010-02-04.
^ Personal Exemptions and Individual Income Tax Rates: 1913-2002, Internal Revenue Service
^ U.S. Federal Individual Marginal Income Tax Rates History, 1913-2009, The Tax Foundation.
^ W. Kurt Hauser, "The Tax and Revenue Equation," The Wall Street Journal, March 25, 1993. Reprinted in: W. Kurt Hauser, Taxation and Economic Performance (Stanford, California: Hoover Institution Press, 1996), pages 13-16.
^ You Can't Soak the Rich, Wall St. Journal, May 20, 2008.
^ Lying With Charts, Wall St. Journal, May 20, 2008.
^ Samuel A. Donaldson, Federal Income Taxation of Individuals: Cases, Problems and Materials, 4 (2nd Ed. 2007).
^ Id.
^ Id.
^ All residents of PR pay federal taxes, with the exception of federal income taxes which only some residents of Puerto Rico must still pay.
^ Contrary to common misconception, residents of Puerto Rico do pay U.S. federal taxes: customs taxes (which are subsequently returned to the Puerto Rico Treasury) (See http://www.doi.gov/oia/Islandpages/prpage.htm Dept of the Interior, Office of Insular Affairs.), import/export taxes (See http://stanford.wellsphere.com/healthcare-industry-policy-article/puerto-rico/267827), federal commodity taxes (See http://stanford.wellsphere.com/healthcare-industry-policy-article/puerto-rico/267827), social security taxes (See http://www.irs.gov/taxtopics/tc903.html), etc. Residents pay federal payroll taxes, such as Social Security (See http://www.irs.gov/taxtopics/tc903.html) and Medicare (See http://www.reuters.com/article/healthNews/idUSTRE58N5X320090924), as well as Commonwealth of Puerto Rico income taxes (See http://www.puertorico-herald.org/issues/2003/vol7n19/USNotInnocent-en.html and http://www.htrcpa.com/businessinpr1.html). All federal employees (See http://www.heritage.org/research/taxes/wm2338.cfm), those who do business with the federal government (See http://www.mcvpr.com/CM/CurrentEvents/CEOsummitarticle.pdf), Puerto Rico-based corporations that intend to send funds to the U.S. (See http://www.jct.gov/x-24-06.pdf p. 9, line 1.), and some others (For example, Puerto Rican residents that are members of the U.S. military, See http://www.heritage.org/research/taxes/wm2338.cfm; and Puerto Rico residents who earned income from sources outside Puerto Rico, See http://www.jct.gov/x-24-06.pdf, pp 14-15.) also pay federal income taxes. In addition, because the cutoff point for income taxation is lower than that of the U.S. IRS code, and because the per-capita income in Puerto Rico is much lower than the average per-capita income on the mainland, more Puerto Rico residents pay income taxes to the local taxation authority than if the IRS code were applied to the island. This occurs because "the Commonwealth of Puerto Rico government has a wider set of responsibilities than do U.S. State and local governments" (See http://www.gao.gov/products/GAO-06-541). As residents of Puerto Rico pay into Social Security, Puerto Ricans are eligible for Social Security benefits upon retirement, but are excluded from the Supplemental Security Income (SSI) (Commonwealth of Puerto Rico residents, unlike residents of the Commonwealth of the Northern Mariana Islands and residents of the 50 States, do not receive the SSI. See http://www.socialsecurity.gov/OP_Home/handbook/handbook.21/handbook-2114.html), and the island actually receives less than 15% of the Medicaid funding it would normally receive if it were a U.S. state (See http://www.magiccarpetautotransport.com/auto-transport/puerto-rico-auto-transport.php). However, Medicare providers receive less-than-full state-like reimbursements for services rendered to beneficiaries in Puerto Rico, even though the latter paid fully into the system (See http://www.prfaa.com/news/?p=252). In general, "many federal social welfare programs have been extended to Puerto Rican (sic) residents, although usually with caps inferior to those allocated to the states." (The Louisiana Purchase and American Expansion: 1803-1898. By Sanford Levinson and Bartholomew H. Sparrow. New York: Rowman and Littlefield Publishers. 2005. Page 167. For a comprehensive coverage of federal programs made extensive to Puerto Rico see Richard Cappalli's Federal Aid to Puerto Rico (1970)). It has also been estimated (See http://www.eagleforum.org/column/2007/mar07/07-03-28.html) that, because the population of the Island is greater than that of 50% of the States, if it were a state, Puerto Rico would have six to eight seats in the House, in addition to the two seats in the Senate.(See http://www.eagleforum.org/column/2007/mar07/07-03-28.html, http://www.crf-usa.org/bill-of-rights-in-action/bria-17-4-c.html# and http://www.thomas.gov/cgi-bin/cpquery/?&sid=cp1109rs5H&refer=&r_n=hr597.110 [Note that for the later, the official US Congress database website, you will need to resubmit a query. The document in question is called "House Report 110-597 - PUERTO RICO DEMOCRACY ACT OF 2007." These are the steps to follow: http://www.thomas.gov > Committee Reports > 110 > drop down "Word/Phrase" and pick "Report Number" > type "597" next to Report Number. This will provide the document "House Report 110-597 - PUERTO RICO DEMOCRACY ACT OF 2007", then from the Table of Contents choose "BACKGROUND AND NEED FOR LEGISLATION".]). Another misconception is that the import/export taxes collected by the U.S. on products manufactured in Puerto Rico are all returned to the Puerto Rico Treasury. This is not the case. Such import/export taxes are returned only for rum products, and even then the US Treasury keeps a portion of those taxes (See the "House Report 110-597 - PUERTO RICO DEMOCRACY ACT OF 2007" mentioned above.)
^ John Stuart Mill's argument, reported by Marvin A. Chirelstein, Federal Income Taxation, p. 433 (Foundation Press, 10th Ed., 2005)
^ Chirelstein, loc.cit.
^ "The Truth About Frivolous Tax Arguments". 2010-01-01. http://www.irs.gov/taxpros/article/0,,id=159932,00.html. Retrieved 2010-02-10.
^ ^a ^b Fleischer, Ari (2009-04-13). "Everyone Should Pay Income Taxes". Wall Street Journal. http://online.wsj.com/article/SB123958260423012269.html. Retrieved 2009-04-14.
^ ^a ^b Babington, Charles (Associated Press) (October 22, 2008). Spreading the wealth? U.S. already does it. Burlington Free Press.
^ Shinkle, Kirk (December 15–22, 2008). Shutting Down the Spin Cycle. US News and World Report.
^ Representation without taxation, Madia Research, April 10, 2010

Ordinary Income Rate	Long-term Capital Gain Rate	Short-term Capital Gain Rate	Long-term Gain on Real Estate*	Long-term Gain on Collectibles	Long-term Gain on Certain Small Business Stock
10%	0%	10%	10%	10%	10%
15%	0%	15%	15%	15%	15%
25%	15%	25%	25%	25%	25%
28%	15%	28%	25%	28%	28%
33%	15%	33%	25%	28%	28%
35%	15%	35%	25%	28%	28%

Ordinary Income Rate	Long-term Capital Gain Rate	Short-term Capital Gain Rate	Long-term Gain on Real Estate*	Long-term Gain on Collectibles	Long-term Gain on Certain Small Business Stock
10%	0%	10%	10%	10%	10%
15%	0%	15%	15%	15%	15%
25%	15%	25%	25%	25%	25%
28%	15%	28%	25%	28%	28%
33%	15%	33%	25%	28%	28%
35%	15%	35%	25%	28%	28%