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The department headquarters are located at the State Office Building in Lincoln, Nebraska. The current tax commissioner of Nebraska is James R. Kamm. [2] [3] The tax commissioner of Nebraska is also the director of the Nebraska Department of Revenue.
For US federal income tax purposes, state and local taxes are defined in section 164(a) of the Internal Revenue Code as taxes paid to states and localities in the forms of: (i) real property taxes; (ii) personal property taxes; (iii) income, war profits, and excess profits taxes; and (iv) general sales taxes.
Lincoln is the capital of the U.S. state of Nebraska and the county seat of Lancaster County.The city covers 100.4 square miles (260.035 km 2) and had an estimated population of 294,757 in 2023.
Donors of gifts in excess of the annual exclusion must file gift tax returns on IRS Form 709 [100] and pay the tax. Executors of estates with a gross value in excess of the unified credit must file an estate tax return on IRS Form 706 [101] and pay the tax from the estate. Returns are required if the gifts or gross estate exceed the exclusions.
Lincoln County, Wyoming; Other uses. Lincoln County (song), a song by Dave Davies which reached #15 in the UK charts in 1968; Lincoln County War, New Mexico;
Lincoln City is a town in Lincoln County on the Oregon Coast of the United States, between Tillamook to the north and Newport to the south. It is named after the county, which was named in honor of former U.S. President Abraham Lincoln. The population was 9,815 at the 2020 Census.
Special legislation in 1916 empowered the county to assess property tax on Omaha allotments, forcing a large number of tribal members to sell or mortgage their allotment land to outsiders in order to pay back taxes. [15] The county continued to tax tribal trust land until the 1970s, when federal courts ruled that the tribe could not be taxed ...
Lincoln County is a county located in the U.S. state of Wisconsin. As of the 2020 census, the population was 28,415. [1] Its county seat is Merrill. [2]