한국   대만   중국   일본 
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دائرة الإيرادات الداخلية
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????? ???????? ???????   تعديل قيمة خاصية (P17) في ويكي بيانات
????? 1 ????? 1862  تعديل قيمة خاصية (P571) في ويكي بيانات
???????? 79890 (2015) ?  ?73554 (2019) [1] ?  ?73519 (2018) [1]   تعديل قيمة خاصية (P1128) في ويكي بيانات
???????
???? ?????? ???? ????????? ????????     [???? ????] ‏  تعديل قيمة خاصية (P2388) في ويكي بيانات
???? ????? ?????? ??????   تعديل قيمة خاصية (P856) في ويكي بيانات
????? ????? - ?????   طالع توثيق القالب
???? ????? ????????? ???????? ?? ???????? ??????? ?????????.

????? ????????? ???????? ( ??????????? : Internal Revenue Service )? ???? ???? ??????? IRS ?? ????? ????????? ?? ??????? ?????????? ???????? ??????? . [2] [3] [4] ???? ??? ??????? ????? ??????? ????????? ????? ????? ?????? ???? ????????? ????????. ???? ????? ????????? ???????? ??? ??? ??????? ?????? ?????? ????????? ????????.

???? ??? ????? ??? ?? ??? 1862 ???? ??????? ?????? ????? ??????? ????????? ????? ????? 3%. ???? ????? ????????? ???????? ????? ?? ????? 2.4 ?????? ????? ?????? ?? ??? ????? ??? ?? ????? 234 ????? ????? ?????.

???? ????????? ???????? (IRS) ?? ???? ????????? ??????? ?????????? ???????? ??????? . ??????? ???????? ?? ???? ???? ?????? ??????? ? ????? ??????? ??????? ????? ????????? ???????? ? ???? ????? ???? ???????? ??????? ???? ??? ?????. ????? ??????? ?????? ?? ????? ??????? ?????? ????? ????????? ???????? ? ??? ?????? ???????? ?????? ??????? ???????? ????????? ???????? ???????. ???? ?????? ????? ??????? ????? ???????? ???????? ?????? ??????? ??????? ????? ????????? ???????? ??????? ?? ?????????? ?????. ??? ????? ????? ????????? ???????? ??? ?????? ?? ????? ???????? ????? ????? ?? ????? ??????? ?????? ?????? . [5]

???? ???? ????????? ???????? ?? ???? ??????? ?? ?????? ??????? .
???? IRS ?? ?????? ???????
????? ???? ????? ??????? ??? ???? ???????? ?????? ???????

???? ????? ????????? ???????? ?? ???? ????????? ????????? ??? ???? ?????? ?? ?????? ?? ??? 1862 ?????? ????? ????? ?????? ?? ??????? ????? ???? ???? ??? ??? ??????? ????? ??????? ????????? . ??? ??????? ?????? ???? ?? ???? ????? ????? ?????? ???????? ????? ??????? ??????? ??? ??? ?? ?????. ?? ??? 1913? ??? ???????? ??? ??????? ?????? ??? ?????? ???????? ??????? ?????? ???????? ???? ????? ??? ?????? ??? ????? ???? ????????? ????????. ?? ??? 1953? ?? ????? ??? ??????? ??? ????? ????????? ????????.

??? ????? ?? ?? ????? ??????? ???? ???? ????????? ??????? ?????? ??????? ??????????? ??? ?? ????? ?????????? ?? ??????? ???????. ?? ??? 2016? ???? ?????? ????????? ??????? ??????? ??? ????? ????????:

?? ????? ??????? 2017? ????? ????? ??????? ???? ?? 245 ????? ???? ????? ???? ?? 3.4 ??????? ????? ?? ?????? ?????????? ??? ????? 34 ????? ??? 100 ????? ??????. [7] ?? 28 ????? 2018? ???? ???????? ???? :

??????? [ ??? ]

????? ??????? ????????? (1861-1865) [ ??? ]

??? ???? ?. ?????? ??? ???? ????????? ???????? ?? ??? ?????? ??????? ?????? .

?? ????? 1862? ????? ????? ??????? ????????? ? ???? ?????? ??????? ?????? ????????? ????? ????????? ???? 1862 ? ??????? ???? ???? ????????? ???????? ??? ????? ??? ????? ???? ????? ?????.

?? ????? ????? ????????? ???? 1862 ?????? ????? ?????? ????? ?? ??? ?????. ??? ???? ?????? ????????? ?????? ?????? ?????? ?????? ????? ?? ????? ??????? ??????????. ???? ??? ????? ??? ??? 1862:

  • ??? ?????? ?????? 3? ??? ????? ???? ???? ?? 800 ?????? ??? ?? ???? ???? ????????.
  • ?? ??? 1862? ??? ?????? 3? ??? ????? ??? 600 ????? ? 10000 ?????? ? 5? ??? ????? ???? ???? ?? 10000 ?????.
  • ?? ??? 1864 ??? ?????? 5? ??? ????? ??? 600 ????? ? 5000 ?????? 7.5? ??? ????? 5000 - 10000 ?????? ? 10? ??? ????? 10,000 ????? ??? ???.

????? ????? ?????? ???? 10? ?? ??? ??????? ????? ?? ????? ????? ?????? ???? ??????? 21? ?? ?????? ????? ?? ???? ????? ?????. [9]

?? ??? ????? ??????? ?????? ??????? ???????? ??????? ?????? (1866-1913) [ ??? ]

??? ????? ???????? ???? ????? ??????? ?????? ???????? ?????? ???? ????? ???????? ????????? ??? ??? ????? ??????? ?????. ??? ???? ?? ??? 1872? ??? ??? ????? ?? ?????? ??? ???????? ??????? ????? ????? ??????? ????? ???????.

????? ????? ?????? ???? ?? ??? 1894? ????? ??????? ?????? ?? ????? ????? ???? 1894 ??? ??????? ?? ???? ???? ????? ?? ????? ?????? ?????????? ???? ?????? ?? ?????? ?? ???????? ??????? . [10] ????? ??????? ?????????? ??? ??? ???????. [11]

≪???? ???????? ???? ??? ???? ??????? ??? ????? ? ?? ?? ???? ?????? ??? ????? ??? ???????? ???????? ? ???? ?????? ??? ????? ?? ?????.≫

??? ??? ???????? ???? ????? ???? ????? ????? ??? ????? ??? ??????? ??? ???????? ??? ??? ??????. ????? ?????? 1913? ????? 36 ????? ??? ??????? ?? ???????. ?????? ????? ?? ?????? ???? ????? ???? / ????. ?? ??? 48 ????? ?? ??? ?????? ???? 42 ???? ?????. ???????? ???? ?????? ????? ????? ???????. ?? ?????? ????????? ????????? ???????? ??? ??????. [12]

??????? ?????? ??? ??? (1913 ??? ????) [ ??? ]

??? ????? ?? ?? ??????? ???????? ?????? ??????? ?????????? ?????? ????? ????? ?? ?????? ?????? ???? ?? ??? 1909? ?? ??? ??????? ??? ??????? ?????? ??? ??? ??? 1913? ??? ????? ????? ???????? ?????? . ?? ??? 1913 ?? ????? ??????? ????? ?? ????? 1040. ???? ?????? ??? ???? ?? ??? ????? ????? ????????? ???????? 1040? ??? ???? ??? ????? ????????? ???????? ????? ???? ??? ?? ????? ??? ????? ????? ????? ??? ???? ?? ??? ?? 3000 ????? (?? ????? 77600 ????? ?? ??? 2019) ?????? ????? ????? ?????. [13]

?? ????? ?????? ??? ??????? ??? ??????? ?????? ???? ?? ??? ????? ?? ?????. ????? ?? ???? ???? ????? ??????? ??????? ????? ????? ??????? ??????? ?????? ?? ????. ??? ??? ????? ?? ????? ??????? ?????? ???? ?????? ??? ??? ??? ????? ????? ????. ??? ???? ??????? ????????? ?? ??????? ???? ????????? ≪?????????≫. ????? ????? ????????? ???????? ??? ???????? ????? ???? ?? ???? ????? ?????? ????? 1917 ?? ??? 1919. [14]

???? ????? ????? ?????? ?? ??????? ???????? ?????? ??????? ??????? ?? ??? 1918? ??? ????? ???? ????????? ???? ????? ???? ????? 77?.

??????? ????? ????? ????? ?????? ?? ??? 1920.

?? ??? 1919 ?? ????? ????? ????????? ???????? ?????? ???????? ???????? ???? ??? ?????? ?????? . ?? ??? ??? ??? ?????? ????? ????? ?? ??? 1930. ??? ??????? ?? ??? 1933? ??????? ????? ????????? ???????? ????? ??????? ??? ????????? ????????. [15] ?? ??? ????? ?????? ?????? ???????? ??????? ?????? ?? ???? ?????? ?????? ???????? ??????? ?????????? ?? ??? 1972.

??? ????? ????? ???? ?? ??? 1942 ????? ???? ???????? ??????? ????? ???????? ??????? . ???? ??? ????? ????? ??????? ????? ?? ??? ?????. ??? ??? ????????? ?????????? ????? ????? ????? ????? ?? ????? 4 ?????? ??? 1939 ??? ???? ?? 42 ??????? ????? ??? 1945. [16]

?? ??? 1952? ??? ????? ?? ??????? ??????? ??????? ?? ?????? ??????? ??????? ??? ???????? ???? ????? ???? ????????? ???????? ????? ??? ????? ?????? ?????? ? ??????? ????????. ??? ????? ????? ??????? ??? ????? ?????????? ??? ?????? ?? ??????? ??? ????? ????????? ??????? ???? ??? ??? ????? ???????. ?? ????? ????? ?????? ??????? ?????? ??? ???????? ???????? ??????? ????? ????????? ????????. ??? ???? ?????? ???? ????? ?????? ???? ????? ????????? ????????. [17]

?? ??? 1954? ?? ????? ?????? ??????? ??????? ?? 15 ???? ??? 15 ?????.

???? ????? ??????? ??????? ???? 1969 ???? ?????? ?????? ??????? .

????? ??? 1986? ???? ??????? ?????????? ??????? ????????? ???????? ??????.

??? ????? ????? ????? ?????? ???? ????????? ???????? ???? 1998 ("RRA 98") ??????? ?? ?????? ???????? ??? ????? ????? ??? ????? ????? ???????. [18] ?????? ≪10 ????? ?????≫ ????? ??????? ?????? ?????? ????? ??????? ????? ??? ???????? ???? ???? ????. [19]

???? ????? ???????. ???? ???? ??????? ?? ????? ????????? ???????? ?? ??????? ?? ????? ??????? ?? ≪???? [?????] ????? ??? ???????? ??????? ???????? ???????? ?????? ?? ????????? ????? ?????? ???? ???????.≫ [20] ?? ????? 2012? ???? ???? ??????? ?? ????? ??????? ??????? ???????? ????? ??????? 2014 ????? 13.074 ????? ????? ????? ????????? ????????. [21]

?? 20 ?????? 2017? ??? ???????? ????? ????????? ???????? ???????? ???? 2017 . ?? ??????? ???? ????? ??????? ?? ??? ?????? ????? ?? 22 ?????? 2017.

?? ????? ??????? 2017? ??? ??? ????? ??????? 76832 ?????? ?????? ??????? ??????? ???? 14.9 ??????? ?? ??? 2012. [22]

??????? ??????? ???????? (1973) [ ??? ]

?? ?????????? ???? ??????????? ???? ????? ????????? ???????? ?? ??????? ????????? ??? ??????????? ???? ??????? ????????. ??? ?? ?????? ??? ??? ????????? ???? ?????? ????? ?? ????? ????????? ???????? ?????? ??????? ?????? ???????. ?????? ??????? ??? ?????? ??. ??????? ????? ???? ????? ????? ??????? ?????? ??????? ??????? ????? ????? ??????? . [23]

??? ??? ?????? ?????? ?????? ?????? ??????? ?????? ????????? ???? ??????? ???????? ?? ??????? ??????? ?? ??????. ?? ??????: ≪????? ???? ????? ??????? ?????????? ????? ???? ????? ??? ???? ?? ??????? ????? ?? ?????? ??? ???????? ?? ??? ??????≫. ????? ?????? ???? ??? ????????? ???? ??? ??? ?????. [24]

??? ?????? ??? ???? ?? ????? ???????? ??? ????? ??????? ??????? ?? ????????? ???????? ???????. ??? ??????? ????? 200 ??? ?????? 792.81 ??????? ?? ????? ????? ?????????? ?? ??? 1970 ? 878.03 ??????? ?? ??? 1971? ?? ???????? ????? 571 ??? ????? ?????? ?? ≪????? ???? ??????≫. [25] ??? ??? ??? ????? ?????? ??????: ≪?????? ??? ??? ???????. ??? ???? ?? ?? ???≫.

??? ??? ??????? ?????? ????? ????? ?? ???? ????? ???????? ??????? ???????? ?????? ????????? ???????? (??? ???? ????? ?? ??? ???????). ???? ?????? ??? ??? ??????? ??? ???????? ?? ????? ??????? ??????? ( ??????????? : Tax History Project )?. [26]

??????? (1959 ??? ????? ??????) [ ??? ]

????? ????? ????? ???????? ???????? ???? ????? ??????? ?????? ?? ???? ????? ????? ????? ?? ???? ???????? ?????? ?? ?????? ??????? ???????? ????? ???????? ???????? ??????? ?????? ??????. ?? ??? 1948 ?? ??????? ????? ???????? ??????? . ???? ??? ????? ????? ??????? ??????? ????? ????? ?? ??? 1955? ????? ?? ????? ?? ?? ?? 650 ?? ????? ?????? ???? ??????? 1.1 ????? ????. ?? ??????? ?? ????? ????????? ???????? ??????? ??????? ?? ??? 1959? ?????? ????? ?? ?? ?? 1401 ??? ?? ?? 7070 ?????? ?????? ???????? ??????? ??????????. ?? ??????? ??? ?????? ????????? ?????? ???? ???? ??????? ???????? ?? ??? 1965. ????? ??? 1967? ??? ?????? ???? ????????? ?????? ????????? ??? ????? ????? ?????? ??????? ???????? ????????. [27]

???? ?????? ????????? ?? ????? ????? ????????? ???????? ?? ????? ????????? ?? ??? ?????? ?? ????? ????? ??????????? ???????? ???????? ??? ??????? ????????? ??????? ?? ??????????? ????????. ?? ????? ????? ?????? ???? ?????? ????? ???? ≪???? ????? ???????≫? ????? ????? ?????? ?? ??????? ????????? ??????? ?? ????? ????? ???????. ??? ???? ??? ???? ???????? ?????? ??????? ????? ??? ????? ???????? ?? ?? ??? ??? ??? ?????? ?? ??????? ?? ??? 1978. [27]

?? ??? 1995? ???? ????? ????????? ???????? ?? ??????? ???????? ????? ??????? ??????????. ??? ????? ??????? ??????????? ?????? ??????? ???????? ??????? ??? ????????? ??? ??? ?? ??? ??????? ???????? ????? ?? ????????? ?? ??? ???????.

?? ??? 2003? ????? ????? ??????? ???? ?? ????? ??????? ????????: ?? ???? ????? ????????? ???????? ?????? ????? ??????? ??? ????????? ??? ???????? ????? ????? ??????? ????? ????????? ?????? ????? ??????????. [28] ?? ??? 2009? ???? 70? ?? ????? ??????? ??????? ?????????? ??????? ???????? ??????????. [29]

????? ?????? ?????? ?????? ?????? ?? ?????? 2013? ??? ????? ????? ??? ???? ?????? ?? ???????? ??????? ?? ??????? 4 ??????? ????? ?????? ?? ??????? ????? ???????? ???? 2012 ?? ??? ????? ????????? ????????. ?? ????? ??????? ???????? ???????? ???? ???? ??????? ???????? ?????? ?????? ?????????? ?? ????? ????????? ??? ???????? ?? ?? ?? ???????? ??????? ???????. ??? ????? ???????? ???? ????? ??????? ???? ??? ???? ????? ???? ?????? ???? 2013 ?? ???? 120 ?????? ????? ??? ????? ????? ??? ??????? ?? ?????? ???????? 2011/2012 312 ?????. [30] [31]

?? ?????? 2014? ???? ???? ????? ????????? ???????? ??? ???????? ?? ???? ???? ???? ??????? ??? ??????? ?? ????? ??????? ?????? ???????? ( Obamacare) ?????? ???????? ?????? ?????? ????? ??????? ??? ??? ?????? ????? ?????? ?? ??????? ??????? ?? ????? ?????. ??? ??? ????? ??????? ?????? ???????? ????? ????? ?? ???? ?????????? ?????? ????? ???. [32] ?? ????? 2015? ???? ???? ???? ???? ????? ???? ???????? ????? ???? ????? ????? ??? ??? ?????. ?? ????? ?????? ?????????? ?? ??? ???? ?? ?? ?? ???????? ??? ??????. ???? ???????? ?? ????? ??????? ????? ???????? ???? ????? ?? ??? ???? ?? ??? ????? ??? ????? ??? ?????? ??? ?????? ???????? ???? ?????? ?????? ??????? . ???? ???????? ????? ?? ??????? ?? ????????? ????????? ????????? ???? ???? ?? 200 ????? ????? ?? ???? ??????? ????? ????? ??????? ??????? ?? ???? ?????? . [31] ????? ?? ????? ?????? (?????) 2015? ???? ???? ????? ????? ??????? ????? ??????? ??????? ????? ????????? ???????? ??????? ??? ??? 6 ??????? ?? ?????? ??????? ????? ?? ????? ?? ????????? ?? ?????????. [33]

????? ??? ????? ??????? [ ??? ]

??? ????? ??????? ?????? ??????? ??? ??????

?? ??? ???? ?? ??? 1918? ??? ???? ????????? ???????? ?? ??????? ??? ≪????? ????????? ????????≫ ?? ????? ????? ???? ??? ?????. [34] ?? ??? 1953? ?? ????? ????? ??? ≪???? ????????? ????????≫ ?? ???? ??????? ??? 6038. [35]

??????? ??????? [ ??? ]

???? ??????????? ????? ????? ????? ???????. ?? ????? ???? ?? ??????? ?? ?????? ?? ?????????? ?? ????? ????? ???? ??????? ?????? ?????????. [36] ???? ???????? ?? ??? ???? ????? ????? ????? ?????? ???? ????????? ???????? ???? 1998 . [37]

???? ??? ???????? ???? ????? ??????? ???? ??? ????? ????? ??????? ??????: ??????? ???????? ??????? ???????? (LB&I)? ??????? ???????? ??????? / ???????? ??????? ????? (SB / SE)? ?????? ?????????? (W&I)? ????????? ???????? ??????? ?? ??????? (TE) / GE). ???????? ?? 1 ?????? 2010? ?? ????? ??? ??? ??????? ??????? ????????? ????? ??? ??? ??????? ??????? ???????? (LB&I). [38] ?? ??? ?? ???? ??? ?????? ??? ?? ???? ??????? ?? ?????? ??? ?????? ????????? ???????? ???????? ?? ??? 2001 323 ????? ?????. [39]

??? ????? ??????? ?? ????? ????????? ???????? ?? ?????? ??????? ? ????? ????? ????? ????????? ?? ????? ????????. ??? ???? ?????? ???? ????? ??????? ??????? ???? ????? ????????? ??????? ??????? ?????????? ??????? ?????????? ??? ????? ??????????. ??? ?????? ????? ?????? ?? ????????? ?? ??????? ???????? ??? ???? ??? ??????? ??????? ????????? ??????? ????? ???? ????? ????? ??????? ??????? ???????.

?? ?????? ??? ???? ???? ????? ??????? ??????? ?? ???? ????? ??????. ?? ????? ????? ????? ?? ????? ?????? ????????? ????? ????? ????????? ???????? ???? ?????: Andover? MA? ????????? ???????? ?????????? ?????????? ???????? GA? ??????? ??????. ??? ???? ?????? ???? ????? ?????? ???????: ?????? ?????? ?????????? ??????? ??????? ??????????? ?????? ????? ??????? ??????? ????. ?? ?????? 2016? ????? ????? ????????? ???????? ??? ???? ????? ????? ????? ???? ???? ???? ?? ?????: ?????????? ?????? ?? ??? 2019 ? ??????? ?????????? ?? ??? 2021 ? ??????? ????? ?? ??? 2024. ????? ??? ??? ??? ?????? ????? ?????? ??????? ???? ??? ?????? ??????? ??????? ??? ??? 2024.

???? ????? ????????? ???????? ????? ????? ????? ??????? ?? ???? ????? ?????? (?? ???????? ???????? ??????????? ???????? ???????? ??????? ??????). [40]

???? [ ??? ]

?????? ?????? ?????? ??????? ?? ?????? ?? ????? ?? ??????????. ??? ???? 48 ????? ????? ????????? ???????? ? 28 ????? ???????? ??? ????? ??????? ??? 1862 [41]

?? ?????? ?? 22 ???? 2013 ??? 23 ?????? 2013? ??? ?????? ?????? ? ??? ???? ????????? ?? ???? ??????? ?????????? ? ???? ???? ????????? ???????? ????????. [42] ??? ?????? ???? ????? ????? ?????? ?????? ???? ???????? ???? ??? ???? ????????? ?? ????? ???? ? ?????? ??????? ?????? ????? ?? ??? 2011 ?? ???? ????? ??????? ???? ????? ?????. [42] [43]

?? ???? ?? ???? ????? ????????? ???????? ???? ?? ??? ????? ???? ???? ??? ??? ????????? ???? ??? 10 ????? ??? ??? 1943. [44] ???? ??? ???? ??? ????? ???? ?? ??? ??????? ???? ???? ?????? ???? ????? ??? ???? ???? ??? ?????. [44]

???? ???????? [ ??? ]

????? ???? ????????? ???????? ????? ????????.

???? ???? ?????? ???? ???????? ??????? ?????? ??? ?????? ????? ??? ????? ????? ????????? ?????? ????????? ????????? ??? ???? ???????? ?? ????? ????? ????? ????????? ????????. ???? ???? ?????? ???? ???????? ??????? ????????? ????? ??????? ????????? ?????? ????? ??????? ??????? ??????? ???????? ??? ????? ?? ??????? ??? ?????? ????? ??????? ?????? ??????? ????????? ???????? ???????? ????????. ????? ?????? ????? ????? ?? ???? ????? ????????? ???????? ?? ????? ?????? ??????? ???????? ???????? ?????? ????? ???????? ?? ??? ????? ??????? ????????? ?????? ??????? ???????? ???????????? ??????? ???????????? ?????? ???????.

???? ???? ?????? ??????? ???????? ??????? ?????? ??? ?????? ????? ??? ????? ??????? ???????? ??????? ???????? ?? ?????? ??????? ???????? ???????? ?????? ???? ????? ????? ???????. ???? ???? ?????? ??????? ???????? ????? ??????? ??????? ????? ????? ??????? ????? ???? ????? ?? ?????? ?? ??? ?????? ????? ????? ??????? ???? ???? ????? ????????? ???????? ?????? ???? ????? ?????? ?????? ??????? ?? ?????? ?? ???? ???????? ??? ??? ?????????? ???????? ??????? ???.

???? ????? ????? ??????? [ ??? ]

???? ????? ????? ??????? ? ??????? ????? ???? ???? ????? ????? ???????? ?? ???? ????? ???? ????? ????????? ???????? ????? ?? ?????? ????? ??????? ?? ?? ???????? ?? ????? ??????? ?????? ???????? ???????? ???????? ???? ????? ???????. [45] ?????? ?????? ???????? ??????? ???? ????? ????? ??????? ?? ???????? ??????? ? ?? ????? ?? ??????. [46]

???? ????????? ??????? [ ??? ]

???? ????????? ??????? ????? ?????? ???? ????? ????????? ???????? ????? ????? ??????? ?? ?? ???????? ???????? ?? ???? ????? ?????? ??? ?????. ?????? ?????? ?? ?? ???????? ???????? ???? ???? ?????? ??? ?????. [47] ?? ?????? ?? ?????? ?? ????????? ≪?? 90 ????? ??? ???≫. [48] ?????? ?????? ?? ???? ?? ????????. [49]

???? ????????? ??????? (OPR) [ ??? ]

???? ???? ????????? ??????? ?? ??? ?????? ??????? ?? ?? ??? ????????? ??????? ???????? ?????? ?????? (≪?????? ???????≫) ???? ????? ??? ?????? ???? ????? ????????? ???????? ?????? ???? ??? ?????? ??????. ???? ?? ???? ????????? ??????? ????? ????? ??????? ?? ?????? ??????? ???????? ?????? ?? ??? ????? ????????? ???????? ?????? ???. ????? ?????? ???? ????????? ??????? ??????? ????? ??????? ≪??? ??????? ??? ?????? - ??????? ?????? ??????? ??????? ????? ????? ?????.≫ [50] ??????? ??????? ???????? ?? ???????? ????????. [51]

??????? ??????? (CI) [ ??? ]

????? ????????? ???????? ?????????? ???????? ( IRS-CI ) ?? ???????? ?? ??????? ?? ?????????? ???????? ???????? ?????? ????????? ???????? ???????? ???????? ??????? ??? ?????? ??? ???? ??????? ????????? ?????? ????????? ????? ?????? ???????? ???????? ?????? ??????? ???? ???? ????? ????? ???????. ???? ??? ????? ???? ??????? ??????? ?????? ?? ??? ???? ????? ??????? .

??????? [ ??? ]

???????? ???????? ????????? (VITA) ??????????? ???????? ??????? (TCE) ?? ????? ?????? ?????? ????? ??????? ?????? ????????? ?????? ???????? ???????? ???????? ?????? ???????. [52] ???? ????????? ????? ???? ?????? ????????? ??????????? ?????? ?????????? ????????? ???????? ????? ????? ???????. ???? ????? ??????? (???? ????? ?? ???? ??????? ???????? ??? "Link & Learn Taxes" ??? ???? IRS)? ?? ??? ?????? ?????????? ??????? ?? ?????? VITA / TCE ?????? ?????????.

???? [ ??? ]

  • ???? ????????? ???????? .
    • ???? ?????? ??????? ????????.
      • ????? ???? ?????? ??????? ????????.
      • ??????? ??????? ??????? ??????? - ???? ?????? ??????? ???? ???? ??????? ???? ???? ?????? ?? 10 ?????? ?????.
      • ??? ??????? ??????? / ???????? ??????? ????? - ???? ?????? ??????? ???? ???? ??????? ??????? ?????? ??????? ???????? ??????? ?????.
        • ??????? - ???? ??????? ???????? ????? ????? ??????? ??????? ???????.
        • ????? - ???? ??????? ????????? ?????? ?? ?????? ????? ??????? ??????????? ????????.
        • ??? ???????? - ????? ????? ????????.
      • ??? ?????? ?????????? - ???? ?????? ??????? ???? ???? ??????? ???????? ????.
        • ?????? ??????? ????????? ???????? - ?????? ????? ??????? ?? ?????? ??????????? ????????.
        • ????? ??????? ????????? ????????? - ?????? ???? ?????? ????????? ??? ???????.
        • ????? ???? ??????? - ?????? ??????? ????? ???????.
        • ??? ???????? - ??????? ???????? ?????? ?????.
      • ??? ?????? ??????? ?? ??????? ??????? ???????? - ???? ?????? ??????? ???? ???? ???????? ???????? ???????? ?? ???????.
        • ????? ???????? ???????? / ?????? - ????? ?????? ?????? ??????? ??? ?????? ?????? ?????? ???????? ????? ????? ????? ???????? ???????.
        • ??? ?????? - ???? ?????? ????? ??? ???????.
        • ???????? ??????? - ????? ???? ??????? ??????? ???????? ???????? ?? ???? ?????? ????? ?????????.
      • ??? ????????? ???????? - ???? ?? ????????? ???????? ??????? ??????? ???????? ??????? ?????? ??? ?????.
        • ???????? ??????? - ???? ??????? ????? ?? ??????? ??????? ????? ?????? ????? ????? ?? ????? ????? ??????????.
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??????? ????? ??????? [ ??? ]








????????? ??? ?? ??????? ??? ??? ??????? ? ????? ??????? 2010

   ????? ????? ?????? (49.9%)
   ????? ????? (35.3%)
   ????? ??? ??????? (11.9%)
   ????? ??????? (2.0%)
   ??????? ???????? (0.7%)
   ???? (0.2%)

???? ????????? ??? ??????? ???????? ??? ??? ??????? ????? ??????? 2010: [53]

???? ????? ??????? ???????? ?? IRS.
??? ??????? ??? ????????? ????????? ?????????

??? ???? ????? ????? ??????

????? ????? ?????? 141,166,805 1,163,688
????? ????? 29,493,234 824188
????? ????? ??? ??????? 2,355,803 277.937
??????? ?????????? 836793 47190
????? ??????? 286.522 2,820
????? ???????? 28780 16931
????? 174405682 2,332,754

??????? ????? ??????? 2009? ??? ???????? ???????? ??????? ????? 12.624 ????? ????? ?? ≪???? ???????? ?????????≫ ?????? ????? ???????? ???? 11.522 ????? ????? ????? ?????? ???????. ??????? ??????? ???????? ????? ??????? ????? ??????? 2011 ??? 12.633 ????? ?????. [54] ??? ?????? ?? ???? ???? ????? ??????? (FY) 2006? ???? ????? ??????? ???? ?? 2.2 ??????? ????? ?? ??????? (???? ??????? ????????)? ????? 44 ?? ?????? ???? ????? ??? ????? ????? ???????. ????? ??? ?????? ??? ????? ??? ????? ????? ???????? ???? ????? ??? ??????? ??????? ?? ?????? ??????? ???????? ??????? ????????? ??????? ????? ?????? ??? ?????. ???? ???? 5? ?? ????? ????? 38.284? ?? ??????? ?????????? ???????. [55] [56]

???????? ?? ??? 2007? ???? ??????? ?? ????? ??????? ????????? ?????? 354 ????? ????? ???? ?? ?????? ???? ????? ????? ???????. [57] ????? ??? ??????? ????????. [58]

?????? ???????? ????????? ?? ????? ???????? ??????? ??????? ???? ?? ??? ???? ?????? ??? ????? ???????. ??????? 2008-2010? ??? ?????? ?????? ???????? ??????? 458 ????? ?????. ?????? ???????? ??????? ?? ?????? ???????? ????????? ??????? ???? ??????? ???? ???? ??????? ??????? ???? ?? ????? ????? ?? ????? ??????? ???????? ?????????? ?????? ??????? ? ?? ????? ???? ?? ??? ???? ?? ?????? ???????? ?????????. ???? ????????? ??? ??? ?? ?? ????? ?????? ????? 52 ????? ????? ?? ?????? ?????? ???????? ??? ??? ??? ???? ?????? ????? ????? 406 ????? ?????. [59]

?? ??? 2011? ?? ????? 234 ????? ????? ????? ?????? ?????? ??????? ???? 2.4 ??????? ????? ???? 384 ????? ????? ?? ????? ??? ????? ?? ???????? . [60]

????? ????????? ?????? ?????? ????????? ???????? [ ??? ]

?? ?????? 2006? ???? ????? ??????? ?? ????????? ?????? ?????? ?????? ???? ????? ??????? ??? ?????? ????? ?????? ??????. ???? ?????? ??? ??????? ?? ????? ????????? ???????? ????? ??????? ????? ??? ?????? ????? ?????? ???? ????? ??? ??? ?? ??? 29? ? 39? ?? ?????? ??????. ???? ????????? ?????? ????? ???? ??? ???????? ????? ?????? ??????? ???? ??? ???????? ????? ????? ???????? ??? ??????? ?????? ????? ???? ???? ????. ??? ??????? ???? ????? ????????? ????????? ???? ??????? ??? ????? ?????? ?????? ?? ?????? ?????? ≪?????? ???? ??????? ????? ???? ????? ??????? ??????? ????? ???????≫. ?????? ???????? ???????? ???????? ?????? ????? ?????? ??????? ??????. [61]

?? ???? 2009? ????? ????? ????????? ???????? ???? ?? ???? ??? ???? ?????????? ?????? ?????? ?????? ???? ????? ??????? ??? ?????? ????? ?????? ??????. ???? ????? ????????? ???????? ??? ????? ?????? ??????? ????? ?????? ??????? ????? ?????? ????? ?? ????? ??????? ?????? ???????? ?? ???? ????? ?????? ???? ?????? ?? ???????? ??????? ?????? ??????? ??????? ?? ????? ???????. [62] ???????? ?? ?????? 2009? ????? ????? ??????? ?? ??????? ?????? ????? ?????? ??????.

?? ?????? 2009? ??? ??? ????? ??????? ?????? ??????? ??????? ???? ?? ??? ????? ???? ?????? ???????? ???????? ???????? ??????? ?????? ????????? ????????? ???? ????? ????????? ???????? ?????? ????? ???????? ????????? ??????? ?????? ( ACORN ) ?? ?????? ???????? ???????? ???????. [63]

??????? ???????? [ ??? ]

???????? ????? ???????? 2000-2019
   Nominal appropriations
   ?????????? ???????

???? ????? ??????? ????? ?????? ???? ?? ????? ??????? ???????? ?? ????? ?????????? ????? ?????????? ???????? ?????????? ???????? ????. ???? ????? ??????? ????? ????? ?? ??????? ????????? ????????? ??? ??????? 3471 ? 4228 (????? ??? ????????? ????? ???????? ??????? ???????? ????? ?????).

???????? ??? ????? ????????? ??????? ???????? ?????????? ???? ????? ??????? ??????? ?????? ??? ????? ????????? ?????? ??????? ?????? . ???????? ??? ???? ???? ?????? ???? ????????? ???????? ???? ????? ??? ??????? ????? ??????? ????????. [64] ???? ?????? ???????? ??? ??????? ???????? ???????? ?????????? ?????? ??????? ????????? ?????. ????? ????? ??????? ?????? ????? ??????? ???? ??? ??? ????? ??? ????? ????? ?????? ?? ????? ?????? ?????. [65] ???????? ??? ???? ??? ???? ??? ????? ???? ???? ??????? ???? ????? ???? ???????? ?? ?????? ?????? ???????.

??? ?? ????? ?? ???? ???????? ????????? ???? ????? ??????? ??????? ???????? ???? ??? ???????? ????? ??????? ??????? ?? ????? ????? ??? ????? ????? ?????? ??????? ????? ??????. ???? ????? ??????? ????? ??????? ????? ???? ??????? ?????????? ????? ?? ??? ????? ???? ???? ????? ??????? ????? ????? ??????? ???????? ???????. ???? ???????? ???????? ????? ?????? ??????? ?? ???? ????????? ???????? ? ????? ??? ????????? ???????? ??????? ??????? ????????? ???????? ??????? ?????. ??? ???? ??????? ????? ???? ????????? ???????? ??? ????? ??? ??????? ????????? ???????? ?????? ????? ???? ???????? ??????? . [65]

??? ????? ???? ????? ?????? ????? ?????? ???????? ?? ????? ???? ??????? ???? ?? ???? ??????? ??? ?? ????? ???? ????? ????????? ???????? ?????? ??????? ??????? ?? ????? ???? ??????? ???????? (NPRM) ??????? ?? ????? ????????? ???? ?? ??????? ???????? ?????? ???? ???????? ???????? ?????? ??????? ??????? ????? ????? ????? ??? ?????? ?? ???? ???????? ?? ?????? ???????? ?? ?? ???? ??????. ??? ?????? ????????? ??????? ????? ?? ????? ????????? ???????? ? ???? ?????? ??????? ???????? ≪??? ??≫ ?? ???? ?????????? ?? ???? ??????? ??????? ????????. ???? ???? ?? ????? ????? ??????? ??? ??????? ???????? ??? ???? ??????? ???????? ????? ???????. ??? ???? ??????? ????? ?????? ??????? ??????? ??? ??????? ???????? ?? 4 ?????? 2005 [66] (???????? ?? ????? ????????? ???????? 70 FR 57930-57984) [67] ????? 409A ???? ??????? ?????? (?? ???? ?????? ????? ???? ??????? ?????? ?????? ????? ??????? ???????) ??? ??????? ?? ??? ???????? ????.

????? ????? ????????? ???????? ??? ?????? ????? ??????? ?????? ?????? ????? ?????? ???? ??? ???? ??????? ??????? ?????????? ?? 2008-2010. ???? ??? ??????? ?????? ???????? ??????? ?????? ????? ?????? ??? ????? ?? ??????? ????? ?????. [68]

????? ?????? [ ??? ]

??? ????? ???? ???????? ??? ???????? ?? ????? ??????? ?? ??? ????? ??????. ??????? ??????? ?????? ?? ????? ????????? ???????? ?? ????? ????? ??????? ??????? (NTEU). ?? ????? ?? ???????? ???????? ??? ??????? ?? ??? ?????????. ??? ????? ????????? ???????? ?????? ????? ??????? ??????? ??????? ?????? ?????? ?????. [69]

?? ???? ?????? ??? ???????? ???????? ?? ????? ????????? ???????? ???? ??????? ???????? ??? ??????? ?? ??? ?????????? ????? ??????? ?????????? ???? ????? ????? ????????? ???????? ?????? ???? ??? ?? ????????? ??????? ?????:

????? ?? ???????? ????? ??????? ?? ??? ????? ??? ?????? ??? ???? ??????? ????? ?????? ??????? (TIGTA ). ???? ??????? ???????? ???????? ?? ???????? ?? ???? ???? ?? ??????. [71] [72] [73]

???????? [ ??? ]

?? ????? ????? ????????? ???????? ????? ???? ?? ??????? ??????. [74] [75] [76] [77] ?? ??????? ?????? ???? ???? ????? ?? ???? ?????? ???? ??? ????? ??????? ????? ????? ??????? ??????? ????????? ??? ????? ?? ?????? ??? ????? ???? ????? ??????? ????? ???? ?? ???????? ?? ???????.

??? ???????? ????? ???? ????? ??????? 3 ?? 22 ????? 1998? ??? ??? ??? ????? ??? ??????? ?? ???? ??????? ??? ????? ??????? ?? ??? ??????? ????????. ????? ????? ????????? ???????? (IRS) ??????? ????????? ???? ?????????? ??????? ?????? ??? ?????? ??? ??? ?? ???????. [78]

?? ??? 2002? ????? ????? ????????? ???????? ???? ??????? ?????? ???????? ??? ?????? ?? ??????? ???????? ??????? ?????? ??????? ?????? ????? ????????? ??? ?????? ???? ?? ???? ??????? ??????? ???. ??? ????? ??????? ????? ?? ???????? ???? ???????? ??? ??? ??? ??????? ?? ???? ?? ??????? ?? ?????? ??? ????? ????? ?????? ??????. [79]

?? ??? 2004? ?? ????? ???????? ????????? ?????? ?? ?????? ????? ??????? ???????? ??? ?? ??? ????? ???????? ????????? ??? ??????? ??? ????? ????? ??????? ?? ??? ???? ?? ????? ?????? ???????. [80]

?? ??? 2013? ????? ????? ????????? ???????? ?? ????? ?????? ?????? ???? ?? ??????? ????? ??????? ?????? ?? ??? ??? ????? ???? ?????? ??? ???? ??????? ??????? ????? ?? ???????. [81]

?? 5 ?????? 2014? ??? 16 ????? ?? ?????? ??????? ???? ???? ????? ???? ????? ?? ???? ?????? ??????? ??? ?? ????? ????????? ???????? ??????? ?????? ??? ?????? ???????? ??????? ????? ?????? ????? ?? ??? ?? ???? ??? ?????? ???????. [82] ???? ???? ?????? ??????? ??????? ????????? ?? ???? ?????? ??? ?? ??? ?? ????????? ???? ≪??? ?????? ??????? ??????≫? ??? ???????????? ????? ?? ???? ?? ??????? ?? ??? ????????. [83] ???? ?????????? ?? 83? ?? ????????? ???? ?? ??????? ?? ??? ????? ??????? ???? ??? ???? ??????. ???? ????? ?????? ??????? ???????? ???????? ????? ?? ?????? ??? ????? ???? ????????? ??????? ??????? ?????? ≪??????? ????? ????? ???? ?????? ????? ???????≫. [84]

?? 25 ???? 2015? ????? ??????? ?? ???????? ?????? ?? ?????? ???? ??? ?????? ??? ????????? ???????? ?????? ????? ?? 100000 ???? ????? ??? ??? ??? ????? ?????? ????? 50 ????? ????? ?? ??????? ?? ??????? ?????? ?????. [85] ?? ???? ????? ????? ?????? ????????? ?????? ?? ????????? ???? ?? ?????? ????? ?? ????? ????????? ???????? ??? ???????? ?????? ??? ??????? ????? ≪?????? ??? ????≫ ?? ????? ??????? ??? ???????? ???? ????? ??????? ?????? ?????????? ???????? ?????? ?? ????????? ?????? ?????? ??????? ??????????. [86] ?? 17 ?? (?????) 2015? ???? ????? ????????? ???????? ?? ???????? ?? ??? ?? 220 ??? ??? ????? ?????? ???????. [87] ?? 27 ?????? 2016? ???? ????? ????????? ???????? ?? ???? ???? ?? 700000 ?? ????? ?????? ????????? ?????? ?? ????????? ???????. [88] [89] [90]

???? ????? ??????? ????? ???????? ?????? ?? ??? ?????? ?? ????????? ????????? ????????? ??????? ????????? ??? ?? ??? ??? ????? ?????? ?????? ????? ???????. ???? ?? ????? ??? ???? ????? ??? ??? ?????? ????? ?????? ???????? ????? . [91] ?? ??? 1998 ??? ??? ?????? ?? ???????? ????? ????? ?????? ????? ????????? ???????? ????? ??? 2002. [92] ?? ??? 2016? ??? ???? ??????? ????????? ? ???? ??? ???? ?? ???? ????? ???? ?????? ??????????? ??? ≪?????? ????? ??? ????? ????????? ????????≫? ???? ?????? ???????? ??? ????? ?? ?????? ????? ????? ?? ??? ??? ????? ???????? ?? ??? 2011 ?????? ????? ????? ?????? ????? ???????. [93]

?? ?????? ????? ??????? ????????? ??? ??????? ??????? . ???? ??? ????? ??? ????? ??????? ?????? ???? ?? 50 ????? ??? ????? ???? ???????? ???????? ??? ???? ≪????? ????? ????? ???? ???????? ??? ???? ??????? ??????? ???????? ??????? ???? ??????? ??????? ??? ???????? ????????≫. [94]

???? ????? [ ??? ]

????? [ ??? ]

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