Welcome to Montana Tax Lawyers.com

	Did You Know?
	There are tax rules if change in accounting method is made Generally, the partnership must get IRS consent to change its method of accounting used to report income (for income as a whole or for any material item). To do so, it must file Form 3115, Application for Change in Accounting Method. See Form 3115 and Pub. 538, Accounting Periods and Methods.

Tax Law is divided into both Federal Tax and State Tax, and involves the taxation of income and property acquired through personal and professional efforts. In addition to income tax, there is sales tax, gift tax, inheritance tax, capital gains tax, property tax, and a myriad of other areas of tax.

	Tax collections shown for various States
	Amounts include adjustments to prior years made in Fiscal Year 2004. This could produce negative amounts of collections shown in the table.However, in a given fiscal year, refunds relating to prior fiscal years may be issued and subsequently recorded, and, therefore, the total refund amount may exceed the collection amount [Money amounts are in thousands of dollars.] in Montana Total Internal Revenue collections [2] 3,134,044 Corporation income tax [3] 120,677 Total [4,5] 2,939,876 Income tax not withheld and SECA tax [4,5] 719,875 Income tax withheld and FICA tax [4] 2,189,801 Railroad retirement tax 15,623 Unemployment insurance tax 14,577 Estate Tax 31,182 Gift Tax 496 Excise Taxes[2] 41,812 Source: Data 2004, Chief Financial Officer, Revenue Financial Management

Federal Income tax became law in 1913 when the Sixteenth Amendment to the U.S. Constitution was ratified. While some states do not have an income tax, all residents and citizens of the United States are subject to federal income tax. The more assets an individual owns, unfortunately, the more complicated the tax law becomes.

Congress writes the tax laws, which become part of the tax code. The Internal Revenue Service (IRS) is charged with interpreting the tax code. The IRS is a branch of the U.S. Treasury Department, with headquarters in Washington, D.C., and is ruled by a commissioner appointed by the President. Regional commissioners and district directors, also political appointees, oversee IRS operations.

Our Montana Taxation Lawyers are willing to work for you. They can explain in detail the complex state and federal tax laws that affect you and your case. If you expect a high standard of quality from your legal representatives, then our Montana Taxation Lawyers are the lawyers for you.

Taxation and Tax Law related topics:

• Income Tax Cases
• Recent Estate & Gift Tax Cases
• Recent Income Tax Cases
• State Statutes Dealing with Taxation
• Corporate Taxation
• International Taxation

Contact our Montana Taxation Lawyer Now!

Montana Audio & Video         Senate Republicans Seek End to Estate Tax AUDIO, RM, 44Kbps, 7:08, 7/28/2005 The Senate is expected to vote this week on a proposal to repeal the estate tax. The tax has been in place for nearly a century. But times have changed and estate tax opponents are predicting victory Source: NPR

Montana External Sites         Department of Revenue - State of Montana CLT4 Montana Corporation License Tax Return and Instructions; CLT-4X has been eliminated. ... CLT-4S - 2000 Montana Small Business Corporation Tax Re 99 NR2 Use this form to terminate withholding of Montana income tax with respect to ... Dakota will not tax Montana residents on income from personal servic