Income tax 264 Taxation 254 Tax administration and procedure 42 Tax returns 32 Employee fringe benefits 29 Law and legislation 28 Corporations 23 more ... Trusts and trustees 21 Tax exemption 20 Defined contribution pension plans 18 Partnership 18 Tax credits 18 Individual retirement accounts 17 Pensions 16 Business enterprises 15 Noncitizens 15 Withholding tax 15 Inheritance and transfer tax 14 Foreign income 13 Small business 13 Volunteer workers in income tax return preparation 12 Electronic filing of tax returns 10 Gifts 10 Income tax deductions for losses 10 Social security taxes 10 401(k) plans 9 Corporations, Foreign 9 Nonprofit organizations 9 Tax shelters 9 Generation-skipping transfer tax 8 less ...