U.S. Tax Guide

Individual Taxation

The basis and rates of federal taxation of individuals, including estate tax, and information about how to file. There is a comprehensive review of recent developments in the world of tax shelters, and a guide to tax-efficient retirement and pension schemes.

Federal Taxation of Individuals
The basis and rates of federal taxation of individuals, including estate tax, and a review of recent developments.
Income Tax »
Income Tax Rates 2013 »
Overseas Investment Income »
The Tax Increase Prevention and Reconciliation Act of 2005 »
The American Recovery and Reinvestment Act of 2009 »
Estate Tax »
State Taxation of Individuals »

Tax Filing
The rules for individual tax filing; and the growing electronic filing sector.
Filing Requirement Summary »
Electronic Tax Filing »

Share Purchase Schemes
Share option schemes, esops and other share purchase methods for employees.
Introduction »
Employee Stock Option Plan »
Profit Sharing Plans and Eligible Individual Account Plans »
401(K) Plans »
Broad Stock Options: Incentive Options »
Employee Stock Purchase Plans »
Unqualified Broad Stock Options »
Recent Legislative Developments »

Tax-Efficient Retirement Schemes
The official ways of providing for your retirement - and some tax-efficient alternatives.
The Pension Tax Regime »
Types of Pension Plan »
401(K) Plans »
Individual Retirement Arrangement »