With the Tax law the taxation of income and property acquired through personal and professional efforts are involved. There are many areas of tax law. They are income tax, sales tax, gift tax, bequest tax, capital gains tax, property tax, and many other areas of tax. Nevertheless, Tax law is divided into both federal tax and state tax.
1913 is the year when Federal Income tax became law. It had happened when the Sixteenth Amendment to the U.S. Constitution was endorsed. All inhabitants and citizens of the United States are subject to federal income tax. The complexity of the tax law depends on the assets of an individual.
 The tax laws are written by the Congress. In this way they become part of the tax code. As for the Internal Revenue Service (IRS), it is charged with interpreting the tax code. Moreover, this is a branch of the U.S. Treasury Department, with headquarters in Washington, D.C. The President assigns the commissioner who rules it. IRS operations are supervised by regional commissioners, district directors and political appointees.
Andover, Mass., Atlanta, Austin, Cincinnati, Fresno, Holtsville, Kansas City, Memphis, Ogden and Philadelphia are places when service centers are located. As there are many centers, there are many computers in every center. They mail out tax notices, collection notices, audit notices, and tax forms.
Every person is responsible for income tax. He must get books and records adequate for establishing the sum of his gross income. The Secretary of the Treasury is authorized, moreover, it has great latitude in reconstructing income in accordance with any reasonable method that correctly reflects actual income. Taxpayers can qualify for deductions and credits, including the earned income tax credit, child tax credit, and deductions and credits for college education.
Personal Exemptions
You get a $3,050 deduction for every exemption you claim. Exemptions include children, parents, and other dependents. If you are not counted as a dependent on someone else's tax return then you can claim an exemption for yourself. The dependent must be a relative of some type when qualifying as an exemption. You have to contribute to more than half of the dependent’s support.
When the child is under 19 years old, or 24 if a full-time student then he will be as a dependent.
| 
