Income tax
Tax based on taxable income
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IRS (1) · Tax returns (1) · 2026 tax season (1) · Internal Revenue Service (1) · Income tax (1) · Federal filing (1) · Tax refunds (1)
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An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income.
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