Law and legislation 897 Taxation 712 Income tax 196 Double taxation 91 Budget 77 Tax administration and procedure 68 Pensions 53 Finance 47 Tax incentives 37 Internal revenue law 33 Health insurance 30 Husband and wife 26 Married people 25 Corporations 23 Pension trusts 22 Inheritance and transfer tax 21 Education 20 Tax credits 19 Small business 18 Excise tax 17 Appropriations and expenditures 16 Capital gains tax 16 Reorganization 16 Tax shelters 16 Defined benefit pension plans 15 Energy tax credits 15 Individual retirement accounts 14 Tuition tax credits 13 Expatriation 12 Gifts 12