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tax-rate schedule.A schedule used to determine the tax on a given level of taxable income and based on a taxpayer’s status (for example, married filing a joint income-tax return). — Also termed tax table.[Cases: Internal Revenue 3545–3552; Taxation 1061–1065. C.J.S. Internal Revenue §§ 331–333, 335, 358–361, 797; Taxation § 1698.] [Blacks Law 8th]

marginal tax rate.In a tax scheme, the rate applicable to the last dollar of income earned by the taxpayer. • This concept is useful in calculating the tax effect of receiving additional income or claiming additional deductions. See TAX BRACKET. [Blacks Law 8th]

A taxpayer’s tax liability divided by the amount of taxable income. — Also called effective tax rate. [Blacks Law 8th]

tax rate.A mathematical figure for calculating a tax, usu. expressed as a percentage. [Cases: Internal Revenue 3545–3552; Taxation 1061–1065. C.J.S. Internal Revenue §§ 331–333, 335, 358–361, 797; Taxation § 1698.] [Blacks Law 8th]

tax-preference items.Certain items that, even though lawfully deducted in arriving at taxable income for regular tax purposes, must be considered in calculating a taxpayer’s alternative minimum tax. See alternative minimum tax under TAX. [Cases: Internal Revenue 3550. C.J.S. Internal Revenue §§ 358–361.] [Blacks Law 8th]

taxpayer-standing doctrine.Constitutional law. The principle that a taxpayer has no standing to sue the government for allegedly misspending the public’s tax money unless the taxpayer can demonstrate a personal stake and show some direct injury. [Cases: Constitutional Law 42.3(2); Municipal Corporations 987. C.J.S. Constitutional Law §§ 68–69, 76; Municipal Corporations §§ 1889–1890, 1893–1894, 1896–1897, 1900–1904.]…

taxpayers’ bill of rights.Federal legislation granting taxpayers specific rights when dealing with the Internal Revenue Service, such as the right to have representation and the right to receive written notice of a levy 30 days before enforcement. [Blacks Law 8th]

taxpayers’ lists.Written exhibits required of taxpayers in some taxing districts, listing all property owned by them and subject to taxation, used as a basis for assessment and valuation. Cf. ROLL(2). [Cases: Taxation 328, 366. C.J.S. Taxation §§ 483, 535–536, 541, 544.] [Blacks Law 8th]

One who pays or is subject to a tax [Blacks Law 8th]

taxpayer. One who pays or is subject to a tax. [Cases: Internal Revenue 3560; Taxation 57, 1011. C.J.S. Internal Revenue §§ 17, 70, 87, 362; Taxation§§ 4, 79, 85, 1701.] [Blacks Law 8th]