Taxation Law and legislation 2,664 Income tax 567 Corporations 437 Inheritance and transfer tax 269 Impôts 229 Gifts 196 Impôt 184 Partnership 175 Investments, Foreign 160 Tax administration and procedure 159 States 140 Foreign income 135 Estate planning 127 Trusts and trustees 122 Business enterprises 111 Tax planning 104 Internal revenue law 103 Corporations, Foreign 101 History 101 Finance 99 Nonprofit organizations 96 Legislative history 90 Noncitizens 90 Charitable uses, trusts, and foundations 83 Double taxation 83 International business enterprises 75 Pension trusts 71 Tax protests and appeals 65 Commercial law 63