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	Did You Know?
	Form 8308 is Report of a Sale or Exchange of Certain Partnership Interests Report the sale or exchange by a partner of all or part of a partnership interest where any money or other property received in exchange for the interest is attributable to unrealized receivables or inventory items.

Tax Law is divided into both Federal Tax and State Tax, and involves the taxation of income and property acquired through personal and professional efforts. In addition to income tax, there is sales tax, gift tax, inheritance tax, capital gains tax, property tax, and a myriad of other areas of tax.

	Tax collections shown for various States
	Amounts include adjustments to prior years made in Fiscal Year 2004. This could produce negative amounts of collections shown in the table.However, in a given fiscal year, refunds relating to prior fiscal years may be issued and subsequently recorded, and, therefore, the total refund amount may exceed the collection amount [Money amounts are in thousands of dollars.] in Massachusetts Total Internal Revenue collections [2] 59,060,000 Corporation income tax [3] 3,955,703 Total [4,5] 53,699,352 Income tax not withheld and SECA tax [4,5] 9,415,858 Income tax withheld and FICA tax [4] 44,070,312 Railroad retirement tax 48,918 Unemployment insurance tax 164,264 Estate Tax 901,152 Gift Tax 34,859 Excise Taxes[2] 468,935 Source: Data 2004, Chief Financial Officer, Revenue Financial Management

Federal Income tax became law in 1913 when the Sixteenth Amendment to the U.S. Constitution was ratified. While some states do not have an income tax, all residents and citizens of the United States are subject to federal income tax. The more assets an individual owns, unfortunately, the more complicated the tax law becomes.

Congress writes the tax laws, which become part of the tax code. The Internal Revenue Service (IRS) is charged with interpreting the tax code. The IRS is a branch of the U.S. Treasury Department, with headquarters in Washington, D.C., and is ruled by a commissioner appointed by the President. Regional commissioners and district directors, also political appointees, oversee IRS operations.

Our Massachusetts Taxation Lawyers are willing to work for you. They can explain in detail the complex state and federal tax laws that affect you and your case. If you expect a high standard of quality from your legal representatives, then our Massachusetts Taxation Lawyers are the lawyers for you.

Taxation and Tax Law related topics:

• Income Tax Cases
• Recent Estate & Gift Tax Cases
• Recent Income Tax Cases
• State Statutes Dealing with Taxation
• Corporate Taxation
• International Taxation

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Massachusetts Audio & Video         Senate Republicans Seek End to Estate Tax AUDIO, RM, 44Kbps, 7:08, 7/28/2005 The Senate is expected to vote this week on a proposal to repeal the estate tax. The tax has been in place for nearly a century. But times have changed and estate tax opponents are predicting victory Source: NPR

Massachusetts External Sites         The Massachusetts Appellate Tax Board Information concerning tax appeals in the state of Massachusetts. Decisions of city and town Boards of Assessors and decisions of the Massachusetts . :: DOER - Massachusetts Division of Energy Resources :: The federal government and the state of Massachusetts offer tax incentives to individuals ... Massachusetts tax incentives for renewable energy progr