Commissioner of Internal Revenue
The Commissioner of Internal Revenue is the head of the Internal Revenue Service, an agency within the United States Department of the Treasury. The office of Commissioner was created by Congress by the Revenue Act of 1862. Section 7803 of the Internal Revenue Code provides for the appointment of a Commissioner of Internal Revenue to administer and supervise the execution and application of the internal revenue laws; the Commissioner is appointed by the President, with the consent of the Senate, for a five-year term. The current commissioner is Charles P. Rettig; the Commissioner's duties include administering, conducting and supervising "the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party" and advising the President on the appointment and removal of a Chief Counsel of the IRS. Treasury Order 150-10 states in relevant part: "The Commissioner of Internal Revenue shall be responsible for the administration and enforcement of the Internal Revenue laws."
The Commissioner reports to the Secretary of the Treasury through the Deputy Secretary of the Treasury. One of the Commissioner's most important responsibilities with respect to the internal revenue laws involves prescribing Treasury Regulations administered by the IRS; the U. S. Treasury Regulations provide: Issuance. --The Commissioner, with the approval of the United States Secretary of the Treasury, or his delegate, shall prescribe all needful rules and all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue. However, the General Counsel of the Department of the Treasury has "the authority to approve all regulations pertaining to the internal revenue laws, including the authority to ratify and approve, where necessary, any such regulations issued."By law, the Commissioner is part of the "federal law enforcement community." The following lists Commissioners of Internal Revenue, in chronological order
Revenue Act of 1926
The United States Revenue Act of 1926, 44 Stat. 9, reduced inheritance and personal income taxes, cancelled many excise imposts, eliminated the gift tax and ended public access to federal income tax returns. Passed by the 69th Congress, it was signed into law by President Calvin Coolidge; the act was applicable to incomes for 1925 and thereafter. A rate of 13.5 percent was levied on the net income of corporations. A normal tax and a surtax were levied against the net income of individuals as shown in the following table. Exemption of $1,500 for single filers and $3,500 for married couples and heads of family. A $400 exemption for each dependent under 18
105th United States Congress
The One Hundred Fifth United States Congress was a meeting of the legislative branch of the United States federal government, composed of the United States Senate and the United States House of Representatives. It met in Washington, DC from January 3, 1997, to January 3, 1999, during the seventh and eighth years of Bill Clinton's presidency. Apportionment of seats in the House of Representatives was based on the Twenty-first Census of the United States in 1990. Both chambers had a Republican majority. President Clinton was impeached by the US House of Representatives of the 105th Congress. January 20, 1997: President Bill Clinton began his second term May 18, 1998: United States v. Microsoft decision August 7, 1998: 1998 United States embassy bombings December 19, 1998: Impeachment of Bill Clinton August 5, 1997: Balanced Budget Act of 1997 August 5, 1997: Taxpayer Relief Act of 1997 June 9, 1998: Transportation Equity Act for the 21st Century July 22, 1998: Internal Revenue Service Restructuring and Reform Act of 1998 August 7, 1998: Workforce Investment Act of 1998 October 21, 1998: Children's Online Privacy Protection Act October 27, 1998: Copyright Term Extension Act October 28, 1998: Digital Millennium Copyright Act October 31, 1998: Iraq Liberation Act December 19, 1998: Impeachment of Bill Clinton, H.
Res. 611 There was no change in the parties during this Congress. President: Al Gore President pro tempore: Strom Thurmond Majority Leader: Trent Lott Majority Whip: Don Nickles Conference Chairman: Connie Mack III Conference Vice-Chairman: Paul Coverdell Policy Committee Chairman: Larry Craig Campaign Committee Chairman: Mitch McConnell Minority Leader: Tom Daschle Minority Whip: Wendell H. Ford Conference Chairman: Tom Daschle Conference Secretary: Barbara Mikulski Policy Committee Co-Chairs: Tom Daschle and Harry Reid Campaign Committee Chairman: Bob Kerrey Chief Deputy Whip: John Breaux Speaker: Newt Gingrich Majority Leader: Dick Armey Majority Whip: Tom DeLay Chief Deputy Whip: Dennis Hastert Conference Chairman: John Boehner Conference Vice-Chairman: Susan Molinari, until July 17, 1997 Jennifer Dunn, after July 17, 1997 Conference Secretary: Jennifer Dunn, until July 17, 1997 Tillie K. Fowler, after July 17, 1997 Policy Committee Chairman: Christopher Cox Campaign Committee Chairman: John Linder Minority Leader: Dick Gephardt Minority Whip: David E. Bonior Chief Deputy Minority Whips: Rosa DeLauro, Chet Edwards, John Lewis, & Robert Menendez Caucus Chairman: Victor H. Fazio Caucus Vice-Chairman: Barbara B.
Kennelly Democratic Campaign Committee Chairman: Martin Frost Armenian Caucus Biomedical Research Caucus Congressional Air Force Caucus Congressional Arts Caucus Congressional Asian Pacific American Caucus Congressional Automotive Caucus Congressional Bike Caucus Congressional Black Caucus Congressional Caucus on India and Indian Americans Congressional Caucus on Korea Congressional Fire Services Caucus Congressional Friends of Ireland Caucus Congressional Hispanic Caucus Congressional Mississippi River Caucus Congressional Motorsports Caucus Congressional Progressive Caucus Congressional Pediatric & Adult Hydrocephalus Caucus Congressional Portuguese-American Caucus Congressional Travel & Tourism Caucus Congressional Western Caucus Congresswomen's Caucus Hong Kong Caucus House Democratic Caucus House Recycling Caucus Hudson River Caucus Law Enforcement Caucus New Democrat Coalition Northern Border Caucus Renewable Energy and Energy Efficiency Caucus Senate Democratic Caucus Skip to House of Representatives, below In this Congress, Class 3 meant their term ended with this Congress, facing re-election in 1998.
Members of the House of Representatives are listed by districts. There were no changes in Senate membership during this Congress. Four members of the House of Representatives died, four resigned. Lists of committees and their party leaders, for members of the committees and their assignments, go into the Official Congressional Directory at the bottom of the article and click on the link, in the directory after the pages of terms of service, you will see the committees of the Senate and Joint and after the committee pages, you will see the House/Senate committee assignments in the directory, on the committees section of the House and Senate in the Official Congressional Directory, the committee's members on the first row on the left side shows the chairman of the committee and on the right side shows the ranking member of the committee. Aging Agriculture and Forestry Forestry and Rural Revitalization Marketing Inspection and Product Promotion Production and Price Competitiveness Research and General Legislation Appropriations Agriculture, Rural Development and Related Agencies Commerce, Justice and Judiciary Defense District of Columbia Energy and Water Development
Internal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, is under the immediate direction of the Commissioner of Internal Revenue, appointed to a five-year term by the President of the United States; the IRS is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. The duties of the IRS include providing tax assistance to taxpayers and pursuing and resolving instances of erroneous or fraudulent tax filings; the IRS has overseen various benefits programs, enforces portions of the Affordable Care Act. The IRS originated with the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax, to raise funds for the American Civil War; the temporary measure provided over a fifth of the Union's war expenses and was allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.
S. Constitution was ratified authorizing Congress to impose a tax on income, the Bureau of Internal Revenue was established. In 1953, the agency was renamed the Internal Revenue Service. Though the IRS brings in most of the revenue needed to fund the federal government, its resources have been cut year after year. In 2016 the American College of Tax Counsel wrote to the Congressional leadership stating, "We have watched the agency struggle with significant decreases in funding that have caused staffing and morale issues. In our practices, we have seen the negative impact this has had on our clients, the taxpayers."In the 2017 fiscal year, the IRS processed more than 245 million returns and collected more than $3.4 trillion in gross revenue, spending 34¢ for every $100 it collected. On June 28, 2018, Bloomberg News wrote, "The agency has been reeling from budget cuts; the current budget of $11.43 billion is less than in fiscal 2008, the IRS pared about 15 percent of its workforce over the past five years.
The enforcement staff has plunged by more than 25 percent since 2010."In the 2018 fiscal year, the U. S. federal government spent $779 billion more. It's estimated; the cutoff date taxes from 2017 filed in the 2019 tax season is March 25th. In fiscal year 2019 the IRS plans to cut an additional 2,200 employees. In July 1862, during the American Civil War, President Abraham Lincoln and Congress passed the Revenue Act of 1862, creating the office of Commissioner of Internal Revenue and enacting a temporary income tax to pay war expenses; the Revenue Act of 1862 was passed as temporary war-time tax. It copied a new British system of income taxation, instead of trade and property taxation; the first income tax was passed in 1862: The initial rate was 3% on income over $800, which exempted most wage-earners. In 1862 the rate was 3% on income between $600 and $10,000, 5% on income over $10,000. In 1864 the rate was 5% on income between $600 and $5,000. By the end of the war, 10% of Union households had paid some form of income tax, the Union raised 21% of its war revenue through income taxes.
After the Civil War, Reconstruction and transforming the North and South war machines towards peacetime required public funding. However, in 1872, seven years after the war, lawmakers allowed the temporary Civil War income tax to expire. Income taxes evolved, but in 1894 the Supreme Court declared the Income Tax of 1894 unconstitutional in Pollock v. Farmers' Loan & Trust Co. a decision that contradicted Hylton v. United States; the federal government scrambled to raise money. In 1906, with the election of President Theodore Roosevelt, his successor William Howard Taft, the United States saw a populist movement for tax reform; this movement culminated during candidate Woodrow Wilson's election of 1912 and in February 1913, the ratification of the Sixteenth Amendment to the United States Constitution: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, without regard to any census or enumeration. This granted Congress the specific power to impose an income tax without regard to apportionment among the states by population.
By February 1913, 36 states had ratified the change to the Constitution. It was further ratified by six more states by March. Of the 48 states at the time, 42 ratified it. Connecticut, Rhode Island, Utah rejected the amendment. Though the constitutional amendment to allow the Federal government to collect income taxes was proposed by President Taft in 1909, the 16th Amendment was not ratified until 1913, just before the start of the First World War. In 1913 the first edition of the 1040 form was introduced. A copy of the first IRS 1040 form, can be found at the IRS website showing that only those with incomes of $3,000 or more were instructed to file. In the first year after ratification of the 16th Amendment, no taxes were collected. Instead, taxpayers completed the form and the IRS checked the form for accuracy; the IRS's workload jumped by ten-fold. Professional tax collectors began to replace a system of "patronage" appointments; the IRS doubled its staff, but was still processing 1917 returns in 1919.
Income tax raised much of the money required to finance the war effort. In 1919 the IRS was tasked with enforcement of laws relating to prohibition of alcohol sales and manufacture.
The public domain consists of all the creative works to which no exclusive intellectual property rights apply. Those rights may have been forfeited, expressly waived, or may be inapplicable; the works of William Shakespeare and Beethoven, most early silent films, are in the public domain either by virtue of their having been created before copyright existed, or by their copyright term having expired. Some works are not covered by copyright, are therefore in the public domain—among them the formulae of Newtonian physics, cooking recipes, all computer software created prior to 1974. Other works are dedicated by their authors to the public domain; the term public domain is not applied to situations where the creator of a work retains residual rights, in which case use of the work is referred to as "under license" or "with permission". As rights vary by country and jurisdiction, a work may be subject to rights in one country and be in the public domain in another; some rights depend on registrations on a country-by-country basis, the absence of registration in a particular country, if required, gives rise to public-domain status for a work in that country.
The term public domain may be interchangeably used with other imprecise or undefined terms such as the "public sphere" or "commons", including concepts such as the "commons of the mind", the "intellectual commons", the "information commons". Although the term "domain" did not come into use until the mid-18th century, the concept "can be traced back to the ancient Roman Law, as a preset system included in the property right system." The Romans had a large proprietary rights system where they defined "many things that cannot be owned" as res nullius, res communes, res publicae and res universitatis. The term res nullius was defined as things not yet appropriated; the term res communes was defined as "things that could be enjoyed by mankind, such as air and ocean." The term res publicae referred to things that were shared by all citizens, the term res universitatis meant things that were owned by the municipalities of Rome. When looking at it from a historical perspective, one could say the construction of the idea of "public domain" sprouted from the concepts of res communes, res publicae, res universitatis in early Roman law.
When the first early copyright law was first established in Britain with the Statute of Anne in 1710, public domain did not appear. However, similar concepts were developed by French jurists in the 18th century. Instead of "public domain", they used terms such as publici juris or propriété publique to describe works that were not covered by copyright law; the phrase "fall in the public domain" can be traced to mid-19th century France to describe the end of copyright term. The French poet Alfred de Vigny equated the expiration of copyright with a work falling "into the sink hole of public domain" and if the public domain receives any attention from intellectual property lawyers it is still treated as little more than that, left when intellectual property rights, such as copyright and trademarks, expire or are abandoned. In this historical context Paul Torremans describes copyright as a, "little coral reef of private right jutting up from the ocean of the public domain." Copyright law differs by country, the American legal scholar Pamela Samuelson has described the public domain as being "different sizes at different times in different countries".
Definitions of the boundaries of the public domain in relation to copyright, or intellectual property more regard the public domain as a negative space. According to James Boyle this definition underlines common usage of the term public domain and equates the public domain to public property and works in copyright to private property. However, the usage of the term public domain can be more granular, including for example uses of works in copyright permitted by copyright exceptions; such a definition regards work in copyright as private property subject to fair-use rights and limitation on ownership. A conceptual definition comes from Lange, who focused on what the public domain should be: "it should be a place of sanctuary for individual creative expression, a sanctuary conferring affirmative protection against the forces of private appropriation that threatened such expression". Patterson and Lindberg described the public domain not as a "territory", but rather as a concept: "here are certain materials – the air we breathe, rain, life, thoughts, ideas, numbers – not subject to private ownership.
The materials that compose our cultural heritage must be free for all living to use no less than matter necessary for biological survival." The term public domain may be interchangeably used with other imprecise or undefined terms such as the "public sphere" or "commons", including concepts such as the "commons of the mind", the "intellectual commons", the "information commons". A public-domain book is a book with no copyright, a book, created without a license, or a book where its copyrights expired or have been forfeited. In most countries the term of protection of copyright lasts until January first, 70 years after the death of the latest living author; the longest copyright term is in Mexico, which has life plus 100 years for all deaths since July 1928. A notable exception is the United States, where every book and tale published prior to 1924 is in the public domain.
Economic Recovery Tax Act of 1981
The Economic Recovery Tax Act of 1981 known as the ERTA or "Kemp–Roth Tax Cut", was a federal law enacted by the 97th United States Congress and signed into law by President Ronald Reagan. The act was a major tax cut designed to encourage economic growth. Republican Congressman Jack Kemp and Republican Senator William Roth had nearly won passage of a tax cut during the presidency of Jimmy Carter, Reagan made a major tax cut his top priority upon taking office. Though Democrats maintained a majority in the House of Representatives during the 97th Congress, Reagan was able to convince conservative Democrats like Phil Gramm to support the bill. ERTA passed Congress on August 4, 1981, was signed into law on August 13, 1981. ERTA was one of the largest tax cuts in U. S. history, ERTA and the Tax Reform Act of 1986 are known together as the Reagan tax cuts. Along with spending cuts, Reagan's tax cuts were the centerpiece of what some contemporaries described as the conservative "Reagan Revolution."
Included in the act was an across-the-board decrease in federal income tax rates. The top marginal tax rate fell from 70 percent to 50 percent, the bottom rate dropped from 14 percent to 11 percent. To prevent future bracket creep, the new tax rates were indexed for inflation. ERTA slashed estate taxes, capital gains taxes, corporate taxes. Critics of the act claim that it worsened federal budget deficits, while supporters credit it for bolstering the economy during the 1980s. Due to deficit concerns in the midst of the early 1980s recession, many of the cuts implemented by ERTA were rescinded by the Tax Equity and Fiscal Responsibility Act of 1982; the Office of Tax Analysis of the United States Department of the Treasury summarized the tax changes as follows: phased-in 23% cut in individual tax rates over 3 years. The maximum expense in calculating credit was increased from $2000 to $2400 for one child and from $4000 to $4800 for two or more kids; the credit increased from a maximum of $400 or $800 to 30 % of $10,000 income or less.
The 30% credit is diminished by 1% for every $2,000 of earned income up to $28000. At $28000, the credit for earned income is 20%; the amount a married taxpayer who files a join return increased under the Economic Recovery Tax Act to $125,000 from $100,000, allowed under the 1976 Act. A single person is limited to an exclusion of $62,500, it increases the amount of a one time exclusion of gain realized on the sale of principal residence by a persons at least 55 years old. Republican Congressman Jack Kemp and Republican Senator William Roth had nearly won passage of a major tax cut during the presidency of Jimmy Carter, but President Carter had prevented passage of the bill due to concerns about the deficit. Supply-side economics advocates like Kemp and Reagan asserted that cutting taxes would lead to higher government revenue due to economic growth, a proposition, challenged by many economists. Upon taking office, Reagan made the passage of Kemp-Roth bill his top domestic priority; as Democrats controlled the House of Representatives, passage of any bill would require the support of some House Democrats in addition to the support of congressional Republicans.
Reagan's victory in the 1980 presidential campaign had united Republicans around his leadership, while conservative Democrats like Phil Gramm of Texas were eager to back some of Reagan's conservative policies. Throughout 1981, Reagan met with members of Congress, focusing on winning support from conservative Southern Democrats. In July 1981, the Senate voted 89-11 in favor of the tax cut bill favored by Reagan, the House subsequently approved the bill in a 238-195 vote. Reagan's success in passing a major tax bill and cutting the federal budget was hailed as the "Reagan Revolution" by some reporters; the Accelerated Cost Recovery System was a major component of the ERTA and was amended in 1986 to become the Modified Accelerated cost Recovery System. The system changed the way. Instead of basing the depreciation deduction on an estimate of the expected useful life of assets, the assets were placed into categories: 3, 5, 10, or 15 years of life. For example, the agriculture industry saw a re-evaluation of their farming assets.
Items such as automobiles and swine were given 3 year depreciation values, things like buildings and land had a 15-year depreciation value. The idea was that there would be a rise in tax cuts due to the optimistic consideration of depreciating values; this would in turn put more cash into the pockets of business owners to promote investment and economic growth. The most lasting impact and significant change of the Act was the indexing of the tax code parameters for inflation starting in years after 1984. Of the nine federal tax laws between 1968 and this Act, si