Tag: FE

  • Federal Estate Tax Deduction

    Federal Estate Tax Deduction means:an itemized deduction to which a beneficiary who receives income in respect of a decedent and is required to include the amount in taxable income is entitled for the portion of the federal estate tax that is allocable to that income. See <a href="http://lawi.us…

  • Fee Royalty

    Fee Royalty means:the lessor's share of oil or gas production. Former IRC (check if this IRC provision is current here) §3301….

  • Federal Insurance Contributions Act

    Federal Insurance Contributions Act means:the federal law that provides for the imposition of the Social Security tax. Former IRC (check if this IRC provision is current here) §3101. See <a href="http://lawi.us/Federal-income-tax-la…

  • Federal Income Tax Documents

    Federal Income Tax Documents Federal Tax Research: Documents and Resources The following entry describes the main types of federal income tax documents and indicates the most common resources for locating them. This section comprises: The Internal Revenue Code (IRC) The Treasury Regulations (Treas.Reg.) IRS Rulings and Pronouncements Tax Court Decisions Internal Revenue Code (IRC) Federal tax…