Income tax in the United States Income tax in the United States Income taxes in the United States are imposed by the federal, most state, and many local governments. The income taxes are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total income less allowable deductions. Income is broadly defined. Individuals and corporations are directly taxable, and estates and trusts may be taxable on undistributed income. Partnerships are not taxed, but their partners are taxed on their shares of partnership income. Residents and citizens are taxed on worldwide income, while nonresidents are taxed only on income
What Is a Nation? What Is a Nation? "What is a Nation?" ("Qu'est-ce qu'une nation?") is an 1882 lecture by French historian Ernest Renan (1823–1892), known for the statements that a nation is "a daily referendum", and that nations are based as much on what the people jointly forget, as what they remember. It is frequently quoted or anthologized in works of history or political science pertaining to nationalism and national identity. Renan wrote "What is a Nation" in order to symbolize the nationalism which was born in France as a result of the French Revolution of 1789. Renan begins his essay by noting