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Postponement and Rescheduling of Elections to Federal Office

The prospect and potential for severe weather or other natural disasters, in addition to lingering hypotheticals about terrorist attacks...

Changes to the Government Performance and Results Act (GPRA): Overview of the New Framework of Products and Processes

On January 4, 2011, the GPRA Modernization Act of 2010 (GPRAMA) became law. The acronym “GPRA” in the act’s short title refers to the...

Calculating Estate Tax Liability: 2001 to 2011 and Beyond

This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size,...

The Federal Excise Tax on Telephone Service: A History

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