title: Classic Mac OS

text: Mac OS 8.1 introduced an updated version of the Hierarchical File System named HFS+, which fixed many of the limitations of the earlier system and continued to be used in macOS up until macOS High Sierra, when it was replaced with the Apple File System. There are some other interface changes such as separating network features from printing, and some improvements to application switching. However, in underlying technical respects, Mac OS 8 is not very different from System 7.


title: Classic Mac OS

text: Mac OS 8.5 focuses on speed and stability, with most 68k code replaced by modern code native to the PowerPC. It also improved the appearance of the user interface, although the theming feature was cut late in development.


title: Classic Mac OS

text: Mac OS 9, the last major revision of the Classic Mac OS, was released on October 23, 1999. It is generally a steady evolution from Mac OS 8. Early development releases of Mac OS 9 were numbered 8.7.


title: Classic Mac OS

text: Mac OS 9 added improved support for AirPort wireless networking. It introduced an early implementation of multi-user support. Though not a true multi-user operating system, Mac OS 9 does allow multiple desktop users to have their own data and system settings. An improved Sherlock search engine added several new search plug-ins. Mac OS 9 also provides a much improved memory implementation and management. AppleScript was improved to allow TCP/IP and networking control. Mac OS 9 also makes the first use of the centralized Apple Software Update to find and install OS and hardware updates.


title: Classic Mac OS

text: Other new features included its on-the-fly file encryption software with code signing and Keychain technologies, Remote Networking and File Server packages, and much improved list of USB drivers.


title: Classic Mac OS

text: Mac OS 9 also added some transitional technologies to help application developers adopt some Mac OS X features before the introduction of the new OS to the public, to help ease the transition. These included new APIs for the file system and the bundling of the Carbon library that apps could link against instead of the traditional API libraries—apps that were adapted to do this could be run natively on Mac OS X as well. Other changes were made beginning with the Mac OS 9.1 update to allow it to be launched in the Classic Environment within Mac OS X.


title: Classic Mac OS

text: macOS (originally named "Mac OS X" until 2011 and then "OS X" until 2016) is Apple's current Mac operating system that officially succeeded the Classic Mac OS in 2001. Although it was originally marketed as simply "version 10" of Mac OS, it has a history that is largely independent of the earlier Mac OS releases.


title: Classic Mac OS

text: The macOS architectural legacy is the successor to Mac OS 9 and the Classic Mac OS legacy. However, unlike the Classic Mac OS, it is a Unix-based operating system built on NeXTSTEP and technology developed at NeXT from the late 1980s until early 1997, when Apple purchased the company, and its CEO Steve Jobs returned to Apple. macOS also makes use of the BSD codebase and the XNU kernel, and its core set of components is based upon Apple's open source Darwin operating system.


title: Classic Mac OS

text: An early version of the operating system, Mac OS X Server 1.0, was released in 1999. It retains the "Platinum" appearance from the Classic Mac OS and even resembles OPENSTEP in places, with the first version to arrive with the new Aqua user interface. The desktop version, Mac OS X 10.0, followed on March 24, 2001, supporting the new Aqua user interface. Since then, several more versions of the operating system have been released. Mac OS X was renamed "OS X" in 2011 and "macOS" in 2016.


title: Classic Mac OS

text: Users of the Classic Mac OS generally upgraded to Mac OS X, but it was criticized in its early years as more difficult and less user-friendly than the original Mac OS, for the lack of certain features that had not yet been reimplemented in the new OS, for being slower on the same hardware (especially older hardware), and for incompatibilities with the older OS. Because drivers (for printers, scanners, tablets, etc.) written for the older Mac OS were not compatible with Mac OS X, inconsistent program support with the Classic Environment program used to run the older operating system's programs on Mac OS X, and the lack of Mac OS X support for older Apple computers before late 1997; some Macintosh users continued using the older Classic Mac OS for a few years after the original release of Mac OS X. Steve Jobs encouraged people to upgrade to Mac OS X by staging a mock funeral for Mac OS 9 at WWDC 2002.


title: Classic Mac OS

text: PowerPC versions of Mac OS X up to and including Mac OS X 10.4 Tiger include a compatibility layer for running older Mac applications, the Classic Environment. Originally codenamed the "blue box", the environment runs a nearly complete Mac OS 9 operating system, version 9.1 or later, as a Mac OS X application. This allows applications that have not been ported to the Carbon API to run on Mac OS X. This is reasonably seamless, though "classic" applications retain their original Mac OS 9 appearance and do not gain the Mac OS X "Aqua" appearance.


title: Classic Mac OS

text: Early New World ROM PowerPC-based Macs shipped with Mac OS 9.2 as well as Mac OS X. Mac OS 9.2 had to be installed by the user—it was not installed by default on hardware revisions released after Mac OS X 10.4. Most well-written "classic" Mac OS applications function properly under this environment, but compatibility is assured only if the software was written to be unaware of the actual hardware and to interact solely with the operating system. The Classic Environment is not available on Intel-based Mac systems or the latest Apple silicon Macs due to the incompatibility of Mac OS 9 with both the x86 and ARM hardware.


title: Classic Mac OS

text: Third-party Macintosh emulators, such as vMac, Basilisk II, and Executor, eventually made it possible to run the Classic Mac OS on Intel-based PCs. These emulators were restricted to emulating the 68k series of processors, and as such most couldn't run versions of the Mac OS that succeeded 8.1, which required PowerPC processors. Most also required a Mac ROM image or a hardware interface supporting a real Mac ROM chip; those requiring an image are of dubious legal standing as the ROM image may infringe on Apple's intellectual property.


title: Classic Mac OS

text: A notable exception was the Executor commercial software product from Abacus Research & Development, the only product that used 100% reverse-engineered code without the use of Apple technology. It ran extremely quickly but never achieved more than a minor subset of functionality. Few programs were completely compatible and many were extremely crash-prone if they ran at all. Executor filled a niche market for porting 68k Mac applications to x86 platforms; development ceased in 2002 and the source code was released by the author in late 2008. Emulators using Mac ROM images offered near complete Mac OS compatibility, and later versions offered excellent performance as modern x86 processor performance increased exponentially.


title: Classic Mac OS

text: Apple included its own Mac 68k emulator that ran seamlessly on all PowerPC-based versions of the Classic Mac OS.


title: Classic Mac OS

text: In comparison with 68k-emulator development, PowerPC emulation is more complex and requires more CPU power. The emulator is capable of running Classic Mac OS and OS X at full speed with networking and sound in most cases. QEMU has official support for Classic Mac OS version 9.0 through 9.2 and Mac OS X 10.0 up to and including 10.5. QEMU has several advantages over other PowerPC emulators namely supporting a wide range of platforms from Linux to Mac and Windows on current CPU architectures.


title: Classic Mac OS

text: Another PowerPC emulator is SheepShaver, which has been around since 1998 for BeOS on the PowerPC platform, but in 2002 was open sourced, and efforts began to port it to other platforms. Originally it was not designed for use on x86 platforms and required an actual PowerPC processor present in the machine it was running on similar to a hypervisor. Although it provides PowerPC processor support, it can run only up to Mac OS 9.0.4 because it does not emulate a memory management unit.


title: Classic Mac OS

text: Other examples include ShapeShifter (by the same developer that created SheepShaver), Fusion, PearPC and iFusion. The latter ran Classic Mac OS with a PowerPC "coprocessor" accelerator card. Using this method has been said to equal or better the speed of a Macintosh with the same processor, especially with respect to the 68k series due to real Macs running in MMU trap mode, hampering performance.


title: Classic Mac OS

text: Apple's Rosetta was a PowerPC emulator allowing Intel-based Macs to run PowerPC MacOS X applications, but it did not support Classic Mac OS (9.2.2 or earlier) applications.


title: Justice League Dark

text: The Justice League Dark, or JLD, is a superhero team appearing in American comic books published by DC Comics. The team would make their debut appearance in "Justice League Dark" #1 (September 2011). The Justice League Dark team features some of the more supernatural characters in the DC Universe, handling mystical threats and situations deamed outside the scope of the traditional Justice League. Similarly to the "Justice League" title, the team features well-known characters such as John Constantine, Zatanna, Batman, Doctor Fate, and Wonder Woman while also bringing exposure to lesser-known supernatural characters.


title: Justice League Dark

text: The Justice League Dark has been adapted several times, appearing in both the animated movies "Justice League Dark" and "".


title: Justice League Dark

text: "Justice League Dark" was announced on May 31, 2011, as a First Wave title of The New 52. The title and team was created by Peter Milligan, with art by Mikel Janín. The title launched on September 28, 2011. The title brought several of DC Comics' occult and offbeat characters, something which had been a trait of sister imprint Vertigo, back into the main DC Universe following Vertigo's editorial change to publish purely new, creator-owned content.


title: Justice League Dark

text: "The Search for Swamp Thing", a three part miniseries released between June and August 2011 which led up to The New 52 relaunch, and followed the events of the "Brightest Day" maxiseries, follows Constantine's search for the resurrected Alec Holland as the new Swamp Thing, involving the cooperation of Batman, Zatanna and Superman. In addition, the "Flashpoint: Secret Seven" miniseries, written by Milligan as part of the "Flashpoint" crossover storyline, included Enchantress and Shade and introduced the character Mindwarp in the lead-up to the start of the series.


title: Justice League Dark

text: Peter Milligan stated in an interview that he got the job for the book from his work on the 2011 "Flashpoint: Secret Seven" miniseries, and that he hoped to write something "emotionally dark" set in the DC Universe, comparing his characters to detectives, who struggle to cope with the things they see and have to do. The initial anticipation for this title has been good, with critics celebrating the fact that DC are willing to bring back some of the darker elements which had moved over to Vertigo in the 1990s.


title: Justice League Dark

text: The opening storyline involves Enchantress' defeat of the Justice League, leading to the necessity of a more supernatural team to assist in these events, and detailing how they have come together. There is also a minor crossover story with "I...Vampire". From issue #9, "Sweet Tooth" and "Animal Man" writer Jeff Lemire became the principal writer on the series. In his first story arc, the Justice League Dark took residence in their new base, at the House of Mystery, and have started to show their links with the wider DC Universe, dealing with Steve Trevor and A.R.G.U.S.


title: Justice League Dark

text: In August 2013, it was announced that J. M. DeMatteis would take over as series writer from Lemire in November 2013, after a solo issue by Ray Fawkes in October. The series ended publication in March 2015.


title: Justice League Dark

text: In March 2018, a new volume of "Justice League Dark" was announced. Spinning out of the "Justice League: No Justice" storyline, the title debuted in July 2018, written by James Tynion IV and drawn by Alvaro Martinez, Raul Fernandez and Brad Anderson. The team features Zatanna, Swamp Thing, Man-Bat, and Detective Chimp, and is led by Wonder Woman. Additional magical characters from the DC Universe appeared in the series, like John Constantine and Doctor Fate although initially not as members of the League.


title: Justice League Dark

text: The second volume ran regularly for 29 issues from July 2018 to February 2021. The team would continue to appear as a back up feature in the mainline Justice League series from issue 59 in May 2021 to issue 71 in March 2022 with guest appearances throughout issues 72 to 74.


title: Justice League Dark

text: Early in the run, Peter Milligan stated that he was, "ruling no-one out" for future appearances, amid speculation that both the Ragman and the Spectre may feature in future comics. However, writer Jeff Lemire did not include either during the series, having added Black Orchid and Frankenstein, among others, to the team.


title: Justice League Dark

text: From a possible future, the roster consists of Zatanna, Etrigan, Cassandra Craft, Black Orchid, Nightmare Nurse, Madame Xanadu, Frankenstein, John Constantine, Amethyst, Blue Devil, Deadman, and Andrew Bennett.


title: Justice League Dark

text: Several former Suicide Squad members formed a new team. This roster consists of Zatanna, John Constantine, Raven, Enchantress, Killer Croc, and Ravager.


title: Justice League Dark

text: Prior to the Justice League Dark from the New 52, there was similar version of the team called the Secret Seven in the Flashpoint Timeline. The team consists of Shade, the Changing Man; Abra Kadabra, Amethyst, Enchantress, Mindwarp, Raven, Zatanna, Black Orchid, Klarion, Miss X, Simon Magus, Stiletto, and Trigon.


title: Justice League Dark

text: A storyline in Superman/Batman shows a possible future version of the Justice League that consists of some supernatural members. The team includes a future Batman, Scream Queen, Traci 13, Klarion and Teekel; Stanley and his Monster; Aquaman, and Etrigan.


title: Justice League Dark

text: Introduced in The Multiversity, a Justice League team from Earth 13 known as the League of Shadows (no relation to the League of Assassins offshoot) is similar to Justice League Dark. The team consists of Etrigan, Annataz, Deadman, Enchantress, Fate, Hellblazer, Ragman, Swamp-Man, and Witchboy.


title: Justice League Dark

text: On Earth-33, the League of Shamans is a similar team to Justice League Dark. The team consists of Bat-Mage, Super-Mage, Green Lantern, Black Bird, Terra, Lady Flash, The Shade, and Kara Zor-El.


title: Justice League Dark

text: From a possible future, the team consists of John Constantine, Zatanna, Madame Xanadu, Doctor Fate (Khalid Nassour), and Detective Chimp, the latter becoming the new host to Etrigan. They all work together to fight Merlin.


title: Justice League Dark

text: An animated Justice League Dark film was first announced in June 2016, as the next film in the DC Universe Animated Original Movies series. During the 2016 San Diego Comic-Con International, both John Constantine and Swamp Thing were confirmed to appear. Batman, Zatanna, Deadman, Etrigan the Demon, and Black Orchid would also appear as members of the team. Initially given a release window of Fall 2016, a sneak peek, with interviews by some of the creators, was provided as a bonus feature for the DVD and Blu-ray release of "". The film was digitally released on January 24, 2017, then on DVD and Blu-ray on February 7, 2017. In the film, Batman and Constantine recruit Zatanna, Boston Brand / Deadman, Jason Blood / Etrigan the Demon, and Alec Holland / Swamp Thing to fight against a supernatural threat later revealed to be conducted by Doctor Destiny.


title: Justice League Dark

text: At the 2019 San Diego Comic Con a sequel titled "" was announced and has been released in 2020. In the film, the remaining heroes and villains of Earth following Darkseid's successful conquest of Earth team up to finally end Darkseid's war.


title: Justice League Dark

text: Rumors in November 2012 suggested that Guillermo del Toro was working on a Justice League Dark film titled "Heaven Sent". It would feature Deadman, the Spectre, Swamp Thing, John Constantine, Phantom Stranger, Zatanna, Zatara, Sargon the Sorcerer, and Etrigan the Demon. Del Toro later confirmed in January 2013 that he was working on such a film, with the working title, "Dark Universe", and was hiring a screenwriter. Del Toro revealed Swamp Thing, Constantine, The Spectre, Deadman, Zatanna and Zatara were characters in the story.


title: Justice League Dark

text: In March 2013, del Toro gave an update on the film at WonderCon 2013, while talking about his film "Pacific Rim". He revealed that the story bible was complete and he hoped to start the screenplay soon. Production would begin after his next project, "Crimson Peak". The film's story would center around John Constantine recruiting Swamp Thing, Etrigan the Demon, Deadman, Spectre, and Zatanna. The film would not be an origin story, with each character already established and elements of their backstory coming into play throughout the film. Del Toro also revealed that Floronic Man would be in the film. In May 2013, del Toro revealed that his script featured Constantine, Swamp Thing, Madame Xanadu, Deadman and Zatanna as the team, with other "in the mix". He also revealed that he was still waiting for the go-ahead from Warner Bros. Pictures. Del Toro revealed in July 2013 that he hoped that the DC Extended Universe, which started with "Man of Steel", would become as cohesive as the Marvel Cinematic Universe, and he added that if there was any correlation to that universe and this film, he would honor it.


title: Justice League Dark

text: In October 2013, del Toro stated he felt his film would be able to coexist with the television series, "Constantine" and reiterated that the film was still active and in the writing process. In July 2014, del Toro once again stated he was working on the film, and stated it would be independent from the universe established with "Man of Steel", saying, "DC and Warners have been very clear that they are trying to keep [this film and "Sandman"] separate so when the time comes they can unite them, once they know they’re quantifiable." Del Toro also added that his Constantine would not adhere to the continuity established in the television series, but he would consider incorporating elements from it, and even think about casting the same actor (Matt Ryan). In November 2014, del Toro confirmed that the script was complete and handed it in to Warner Bros. to be reviewed. In December 2014, he hinted that the film would be part of the DC Extended Universe.


title: Justice League Dark

text: In April 2015, del Toro said the script revision has been handed in and if there was availability in his schedule, he would direct it; if not, "somebody else will do it... [The film] needs to fall into the plan of the shared universe." In June 2015, the film was confirmed to still be in development at Warner Bros., with some of their other Vertigo Comics film adaptions moving to New Line Cinema. "The Hollywood Reporter" stated that del Toro was no longer attached to the project. In July 2016, Swamp Thing test footage was released directed by Joseph Kahn. In August 2016, it was announced that Doug Liman would direct the film with del Toro and Scott Rudin producing and Michael Gilio writing, with the film being titled "Dark Universe". By May 2017, Liman left the film to focus on directing "Chaos Walking". At the San Diego Comic-Con in July 2017, the film's title was announced to be "Justice League Dark". In January 2020, Deadline reported that Warner Media and Bad Robot are working to create a Justice League Dark universe in film and TV.


title: Numidia

text: Numidia (Berber: "Inumiden"; 202–40 BC) was the ancient kingdom of the Numidians located in northwest Africa, initially comprising the territory that now makes up modern-day Algeria, but later expanding across what is today known as Tunisia, Libya, and some parts of Morocco. The polity was originally divided between the Massylii in the east and the Masaesyli in the west. During the Second Punic War (218–201 BC), Masinissa, king of the Massylii, defeated Syphax of the Masaesyli to unify Numidia into one kingdom. The kingdom began as a sovereign state and later alternated between being a Roman province and a Roman client state.


title: Numidia

text: Numidia, at its largest extent, was bordered by Mauretania to the west, at the Moulouya River, Africa Proconsularis to the east, the Mediterranean Sea to the north, and the Sahara to the south. It was one of the first major states in the history of Algeria and the Berbers.


title: Numidia

text: The Greek historians referred to these peoples as "Νομάδες" (i.e. Nomads), which by Latin interpretation became "Numidae" (but cf. also the correct use of "Nomades"). Historian Gabriel Camps, however, disputes this claim, favoring instead an African origin for the term.


title: Numidia

text: The name appears first in Polybius (second century BC) to indicate the peoples and territory west of Carthage including the entire north of Algeria as far as the river Mulucha (Muluya), about west of Oran.


title: Numidia

text: The Numidians were composed of two great tribal groups: the Massylii in eastern Numidia, and the Masaesyli in the west. During the first part of the Second Punic War, the eastern Massylii, under their king Gala, were allied with Carthage, while the western Masaesyli, under king Syphax, were allied with Rome. The Kingdom of Masaesyli under Syphax extended from the Moulouya river to Oued Rhumel.


title: Numidia

text: However, in 206 BC, the new king of the eastern Massylii, Masinissa, allied himself with Rome, and Syphax of the Masaesyli switched his allegiance to the Carthaginian side. At the end of the war, the victorious Romans gave all of Numidia to Masinissa of the Massylii. At the time of his death in 148 BC, Masinissa's territory extended from the Moulouya to the boundary of the Carthaginian territory, and also southeast as far as Cyrenaica to the gulf of Sirte, so that Numidia entirely surrounded Carthage (Appian, "Punica", 106) except towards the sea. Furthermore, after the capture of Syphax the king in modern day Morocco with his capital based in Tingis, Bokkar, had become a vassal of Massinissa. Massinissa had also penetrated as far south beyond the Atlas to the Gaetuli and Fezzan was part of his domain.


title: Numidia

text: In 179 B.C. Masinissa had received a golden crown from the inhabitants of Delos as he had offered them a shipload of grain. A statue of Masinissa was set up in Delos in honour of him as well as an inscription dedicated to him in Delos by a native from Rhodes. His sons too had statues of them erected on the island of Delos and the King of Bithynia, Nicomedes, had also dedicated a statue to Masinissa.


title: Numidia

text: After the death of the long-lived Masinissa around 148 BC, he was succeeded by his son Micipsa. When Micipsa died in 118 BC, he was succeeded jointly by his two sons Hiempsal I and Adherbal and Masinissa's illegitimate grandson, Jugurtha, who was very popular among the Numidians. Hiempsal and Jugurtha quarrelled immediately after the death of Micipsa. Jugurtha had Hiempsal killed, which led to open war with Adherbal.


title: Numidia

text: By 112 BC, Jugurtha resumed his war with Adherbal. He incurred the wrath of Rome in the process by killing some Roman businessmen who were aiding Adherbal. After a brief war with Rome, Jugurtha surrendered and received a highly favourable peace treaty, which raised suspicions of bribery once more. The local Roman commander was summoned to Rome to face corruption charges brought by his political rival Gaius Memmius. Jugurtha was also forced to come to Rome to testify against the Roman commander, where Jugurtha was completely discredited once his violent and ruthless past became widely known, and after he had been suspected of murdering a Numidian rival.


title: Numidia

text: War broke out between Numidia and the Roman Republic and several legions were dispatched to North Africa under the command of the Consul Quintus Caecilius Metellus Numidicus. The war dragged out into a long and seemingly endless campaign as the Romans tried to defeat Jugurtha decisively. Frustrated at the apparent lack of action, Metellus' lieutenant Gaius Marius returned to Rome to seek election as Consul. Marius was elected, and then returned to Numidia to take control of the war. He sent his Quaestor Sulla to neighbouring Mauretania in order to eliminate their support for Jugurtha. With the help of Bocchus I of Mauretania, Sulla captured Jugurtha and brought the war to a conclusive end. Jugurtha was brought to Rome in chains and was placed in the Tullianum.


title: Numidia

text: Jugurtha was executed by the Romans in 104 BC, after being paraded through the streets in Gaius Marius' Triumph.


title: Numidia

text: After the death of Jugurtha, the far west of Numidia was added to the lands of Bocchus I, king of Mauretania. A rump kingdom continued to be governed by native princes. It appears that on the death of King Gauda in 88 BC, the kingdom was divided into a larger eastern kingdom and a smaller western kingdom (roughly the Petite Kabylie). The kings of the east minted coins, while no known coins of the western kings survive. The western kings may have been vassals of the eastern.


title: Numidia

text: The civil war between Caesar and Pompey brought an end to independent Numidia in 46 BC. The western kingdom between the Sava (Oued Soummam) and Ampsaga (Oued-el-Kebir) rivers passed to Bocchus II, while the eastern kingdom became a Roman province. The remainder of the western kingdom plus the city of Cirta, which may have belonged to either kingdom, became briefly an autonomous principality under Publius Sittius. Between 44 and 40 BC, the old western kingdom was once again under a Numidian king, Arabio, who killed Sittius and took his place. He involved himself in Rome's civil wars and was himself killed.


title: Numidia

text: "Eastern Numidia" was annexed in 46 BC to create a new Roman province, "Africa Nova". "Western Numidia" was also annexed as part of the province "Africa Nova" after the death of its last king, Arabio, in 40 BC, and subsequently the province (except of "Western Numidia") was united with province "Africa Vetus" by Emperor Augustus in 25 BC, to create the new province "Africa Proconsularis". During the brief period (30–25 BC) Juba II (son of Juba I) ruled as a client king of Numidia on the territory of former province "Africa Nova".


title: Numidia

text: In AD 40, the western portion of Africa Proconsularis, including its legionary garrison, was placed under an imperial "legatus", and in effect became a separate province of Numidia, though the "legatus" of Numidia remained nominally subordinate to the proconsul of Africa until AD 203. In 193 AD, under Septimius Severus, Numidia was separated from Africa Proconsularis, and governed by an imperial procurator.


title: Numidia

text: In the reorganization of the empire by Diocletian, Numidia was divided in two provinces: the north became Numidia Cirtensis, with capital at Cirta, while the south, which included the Aurès Mountains and was threatened by raids, became Numidia Militiana, "Military Numidia", with capital at the legionary base of Lambaesis.


title: Numidia

text: Subsequently Emperor Constantine the Great reunited the two provinces in a single one, administered from Cirta, which was now renamed "Constantina" (modern Constantine) in his honour. Its governor was raised to the rank of "consularis" in 320, and the province remained one of the six provinces of the Diocese of Africa until the invasion of the Vandals in 428, which began its slow decay, accompanied by desertification. It was restored to Roman rule after the Vandalic War, when it became part of the new Praetorian prefecture of Africa.


title: Numidia

text: The term “Royal Numidian Architecture” was coined for the monuments that were constructed by the Numidian kings. These monuments consist of tombs, tumuli and sanctuaries. Some examples of these structures are the mausoleum of Thugga, the tomb of Beni Rhenane, a tomb at Henchur Burgu in Djerba as well as two tumulus tombs known as the Madghacen and the Royal Mausoleum of Mauretania. There are also altars that were built at Simitthus and Kbor Klib. All of these monuments were built within the area ruled by Massinissa and his descendants.


title: Numidia

text: Numidia became highly romanized and was studded with numerous towns. The chief towns of Roman Numidia were: in the north, Cirta or modern Constantine, the capital, with its port Russicada (Modern Skikda); and Hippo Regius (near Bône), well known as the see of St. Augustine. To the south in the interior military roads led to Theveste (Tebessa) and Lambaesis (Lambessa) with extensive Roman remains, connected by military roads with Cirta and Hippo, respectively.


title: Numidia

text: Lambaesis was the seat of the Legio III "Augusta", and the most important strategic centre. It commanded the passes of the Aurès Mountains (Mons Aurasius), a mountain block that separated Numidia from the Gaetuli Berber tribes of the desert, and which was gradually occupied in its whole extent by the Romans under the Empire. Including these towns, there were altogether twenty that are known to have received at one time or another the title and status of Roman colonies; and in the 5th century, the "Notitia Dignitatum" enumerates no fewer than 123 sees whose bishops assembled at Carthage in 479.


title: Income tax in the United States

text: Income taxes in the United States are imposed by the federal government, and most states. 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 (with some exceptions in the case of Federal income taxation), 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 within the jurisdiction. Several types of credits reduce tax, and some types of credits may exceed tax before credits. An alternative tax applies at the federal and some state levels.


title: Income tax in the United States

text: In the United States, the term "payroll tax" usually refers to FICA taxes that are paid to fund Social Security and Medicare, while "income tax" refers to taxes that are paid into state and federal general funds.


title: Income tax in the United States

text: Most business expenses are deductible. Individuals may deduct certain personal expenses, including home mortgage interest, state taxes, contributions to charity, and some other items. Some deductions are subject to limits.


title: Income tax in the United States

text: Capital gains are taxable, and capital losses reduce taxable income to the extent of gains (plus, in certain cases, $3,000 or $1,500 of ordinary income). Individuals currently pay a lower rate of tax on capital gains and certain corporate dividends.


title: Income tax in the United States

text: Taxpayers generally must self assess income tax by filing tax returns. Advance payments of tax are required in the form of withholding tax or estimated tax payments. Taxes are determined separately by each jurisdiction imposing tax. Due dates and other administrative procedures vary by jurisdiction. April 15 following the tax year is the deadline for individuals to file tax returns for federal and many state and local returns. Tax as determined by the taxpayer may be adjusted by the taxing jurisdiction.


title: Income tax in the United States

text: United States income tax law comes from a number of sources. These sources have been divided by one author into three tiers as follows:


title: Income tax in the United States

text: Where conflicts exist between various sources of tax authority, an authority in Tier 1 outweighs an authority in Tier 2 or 3. Similarly, an authority in Tier 2 outweighs an authority in Tier 3. Where conflicts exist between two authorities in the same tier, the "last-in-time rule" is applied. As the name implies, the "last-in-time rule" states that the authority that was issued later in time is controlling.


title: Income tax in the United States

text: Regulations and case law serve to interpret the statutes. Additionally, various sources of law attempt to do the same thing. Revenue Rulings, for example, serves as an interpretation of how the statutes apply to a very specific set of facts. Treaties serve in an international realm.


title: Income tax in the United States

text: A tax is imposed on net taxable income in the United States by the federal, most state, and some local governments. Income tax is imposed on individuals, corporations, estates, and trusts. The definition of net taxable income for most sub-federal jurisdictions mostly follows the federal definition.


title: Income tax in the United States

text: The rate of tax at the federal level is graduated; that is, the tax rates on higher amounts of income are higher than on lower amounts. Federal individual tax rates vary from 10% to 37%. Some states and localities impose an income tax at a graduated rate, and some at a flat rate on all taxable income.


title: Income tax in the United States

text: Individuals are eligible for a reduced rate of federal income tax on capital gains and qualifying dividends. The tax rate and some deductions are different for individuals depending on filing status. Married individuals may compute tax as a couple or separately. Single individuals may be eligible for reduced tax rates if they are head of a household in which they live with a dependent.


title: Income tax in the United States

text: Taxable income is defined in a comprehensive manner in the Internal Revenue Code and tax regulations issued by the Department of Treasury and the Internal Revenue Service. Taxable income is gross income as adjusted minus deductions. Most states and localities follow these definitions at least in part, though some make adjustments to determine income taxed in that jurisdiction. Taxable income for a company or business may not be the same as its book income.


title: Income tax in the United States

text: Gross income includes all income earned or received from whatever source. This includes salaries and wages, tips, pensions, fees earned for services, price of goods sold, other business income, gains on sale of other property, rents received, interest and dividends received, proceeds from selling crops, and many other types of income. Some income, such as municipal bond interest, is exempt from income tax.


title: Income tax in the United States

text: Adjustments (usually reductions) to gross income of individuals are made for contributions to many types of retirement or health savings plans, certain student loan interest, half of self-employment tax, and a few other items. The cost of goods sold in a business is a direct reduction of gross income.


title: Income tax in the United States

text: Business deductions: Taxable income of all taxpayers is reduced by deductions for expenses related to their business. These include salaries, rent, and other business expenses paid or accrued, as well as allowances for depreciation. The deduction of expenses may result in a loss. Generally, such loss can reduce other taxable income, subject to some limits.


title: Income tax in the United States

text: Personal deductions: The former deduction for personal exemptions was repealed for 2018 through 2025.


title: Income tax in the United States

text: Standard deduction: Individuals get a deduction from taxable income for certain personal expenses. An individual may claim a standard deduction. For 2021, the basic standard deduction was $12,550 for single individuals or married persons filing separately, $25,100 for a joint return or surviving spouse, and $18,800 for a head of household.


title: Income tax in the United States

text: Itemized deductions: Those who choose to claim actual itemized deductions may deduct the following, subject to many conditions and limitations:


title: Income tax in the United States

text: Capital gains: Capital gains include gains on selling stocks and bonds, real estate, and other capital assets. The gain is the excess of the proceeds over the adjusted tax basis (cost less depreciation deductions allowed) of the property. This lower rate of tax also applies to qualified dividends from U.S. corporations and many foreign corporations. There are limits on how much net capital loss may reduce other taxable income.


title: Income tax in the United States

text: Tax credits: All taxpayers are allowed a credit for foreign taxes and for a percentage of certain types of business expenses. Individuals are also allowed credits related to education expenses, retirement savings, and child care expenses. Each of the credits is subject to specific rules and limitations. Some credits are treated as refundable payments.


title: Income tax in the United States

text: Alternative minimum tax: All taxpayers are also subject to the Alternative Minimum Tax if their income exceeds certain exclusion amounts. This tax applies only if it exceeds regular income tax and is reduced by some credits.


title: Income tax in the United States

text: Additional Medicare tax: High-income earners may also have to pay an additional 0.9% tax on wages, compensation, and self-employment income.


title: Income tax in the United States

text: Net investment income tax: Net investment income is subject to an additional 3.8% tax for individuals with income in excess of certain thresholds.


title: Income tax in the United States

text: Tax returns: U.S. corporations and most resident individuals must file income tax returns to self assess income tax if any tax is due or to claim a tax refund. Some taxpayers must file an income tax return because they satisfy one of the several other conditions. Tax returns may be filed electronically. Generally, an individual's tax return covers the calendar year. Corporations may elect a different tax year. Most states and localities follow the federal tax year and require separate returns.


title: Income tax in the United States

text: Tax payment: Taxpayers must pay income tax due without waiting for an assessment. Many taxpayers are subject to withholding taxes when they receive income. To the extent withholding taxes do not cover all taxes due, all taxpayers must make estimated tax payments or face penalties.


title: Income tax in the United States

text: Tax penalties: Failing to make payments on time, or failing to file returns, can result in substantial penalties. Certain intentional failures may result in jail time.


title: Income tax in the United States

text: Tax returns may be examined and adjusted by tax authorities. Taxpayers have rights to appeal any change to tax, and these rights vary by jurisdiction. Taxpayers may also go to court to contest tax changes. Tax authorities may not make changes after a certain period of time (generally three or four years from the tax return due date).


title: Income tax in the United States

text: Federal income brackets and tax rates for individuals are adjusted annually for inflation. The Internal Revenue Service (IRS) accounts for changes to the CPI and publishes the new rates as "Tax Rate Schedules".


title: Income tax in the United States

text: Beginning in 2013, an additional tax of 3.8% applies to net investment income in excess of certain thresholds.


title: Income tax in the United States

text: An individual pays tax at a given bracket only for each dollar within that tax bracket's range. The top marginal rate does not apply in certain years to certain types of income. Significantly lower rates apply after 2003 to capital gains and qualifying dividends (see below).


title: Income tax in the United States

text: Single taxpayer making $40,000 gross income, no children, under 65 and not blind, taking standard deduction;


title: Income tax in the United States

text: Note, however, that taxpayers with taxable income of less than $100,000 must use IRS provided tax tables. Under that table for 2016, the income tax in the above example would be $3,980.00.


title: Income tax in the United States

text: In addition to income tax, a wage earner would also have to pay Federal Insurance Contributions Act tax (FICA) (and an equal amount of FICA tax must be paid by the employer):


title: Income tax in the United States

text: Effective tax rates are typically lower than marginal rates due to various deductions, with some people actually having a negative liability. The individual income tax rates in the following chart include capital gains taxes, which have different marginal rates than regular income. Only the first $118,500 of someone's income is subject to social insurance (Social Security) taxes in 2016. The table below also does not reflect changes, effective with 2013 law, which increased the average tax paid by the top 1% to the highest levels since 1979, at an effective rate of 33%, while most other taxpayers have remained near the lowest levels since 1979.


title: Income tax in the United States

text: Income tax is imposed as a tax rate times taxable income. Taxable income is defined as gross income less allowable deductions. Taxable income as determined for federal tax purposes may be modified for state tax .


title: Income tax in the United States

text: The Internal Revenue Code states that "gross income means all income from whatever source derived," and gives specific examples. Gross income is not limited to cash received, but "includes income realized in any form, whether money, property, or services." Gross income includes wages and tips, fees for performing services, gain from sale of inventory or other property, interest, dividends, rents, royalties, pensions, alimony, and many other types of income. Items must be included in income when received or accrued. The amount included is the amount the taxpayer is entitled to receive. Gains on property are the gross proceeds less amounts returned, cost of goods sold, or tax basis of property sold.


title: Income tax in the United States

text: Certain types of income are exempt from income tax. Among the more common types of exempt income are interest on municipal bonds, a portion of Social Security benefits, life insurance proceeds, gifts or inheritances, and the value of many employee benefits.


title: Income tax in the United States

text: Gross income is reduced by adjustments and deductions. Among the more common adjustments are reductions for alimony paid and IRA and certain other retirement plan contributions. Adjusted gross income is used in calculations relating to various deductions, credits, phase outs, and penalties.


title: Income tax in the United States

text: Most business deductions are allowed regardless of the form in which the business is conducted. Therefore, an individual small business owner is allowed most of the same business deductions as a publicly traded corporation. A business is an activity conducted regularly to make a profit. Only a few business-related deductions are unique to a particular form of business-doing. The deduction of investment expenses by individuals, however, has several limitations, along with other itemized (personal) deductions.


title: Income tax in the United States

text: The amount and timing of deductions for income tax purposes is determined under tax accounting rules, not financial accounting ones. Tax rules are based on principles similar in many ways to accounting rules, but there are significant differences. Federal deductions for most meals and entertainment costs are limited to 50% of the costs (with an exception for tax year 2021, allowing a 100% deduction for meals purchased in a restaurant). Costs of starting a business (sometimes called pre-operating costs) are deductible ratably over 60 months. Deductions for lobbying and political expenses are limited. Some other limitations apply.


title: Income tax in the United States

text: Expenses likely to produce future benefits must be capitalized. The capitalized costs are then deductible as depreciation (see MACRS) or amortization over the period future benefits are expected. Examples include costs of machinery and equipment and costs of making or building property. IRS tables specify lives of assets by class of asset or industry in which used. When an asset the cost of which was capitalized is sold, exchanged, or abandoned, the proceeds (if any) are reduced by the remaining unrecovered cost to determine gain or loss. That gain or loss may be ordinary (as in the case of inventory) or capital (as in the case of stocks and bonds), or a combination (for some buildings and equipment).


title: Income tax in the United States

text: Most personal, living, and family expenses are not deductible. Business deductions allowed for federal income tax are almost always allowed in determining state income tax. Only some states, however, allow itemized deductions for individuals. Some states also limit deductions by corporations for investment related expenses. Many states allow different amounts for depreciation deductions. State limitations on deductions may differ significantly from federal limitations.


title: Income tax in the United States

text: Business deductions in excess of business income result in losses that may offset other income. However, deductions for losses from passive activities may be deferred to the extent they exceed income from other passive activities. Passive activities include most rental activities (except for real estate professionals) and business activities in which the taxpayer does not materially participate. In addition, losses may not, in most cases, be deducted in excess of the taxpayer's amount at risk (generally tax basis in the entity plus share of debt).


title: Income tax in the United States

text: Prior to 2018, individuals were allowed a special deduction called a personal exemption. This was not allowed after 2017 but will be allowed again in 2026. This was a fixed amount allowed each taxpayer, plus an additional fixed amount for each child or other dependents the taxpayer supports. The amount of this deduction was $4,000 for 2015. The amount is indexed annually for inflation. The amount of exemption was phased out at higher incomes through 2009 and after 2012 (no phase out in 2010–2012).


title: Income tax in the United States

text: Citizens and individuals with U.S. tax residence may deduct a flat amount as a standard deduction. This was $12,550 for single individuals and $25,100 for married individuals filing a joint return for 2021. Alternatively, individuals may claim itemized deductions for actual amounts incurred for specific categories of nonbusiness expenses. Expenses incurred to produce tax exempt income and several other items are not deductible. Home owners may deduct the amount of interest and property taxes paid on their principal and second homes. Local and state income taxes are deductible through the SALT deduction although this deduction is currently limited to $10,000. Contributions to charitable organizations are deductible by individuals and corporations, but the deduction is limited to 50% and 10% of gross income, respectively. Medical expenses in excess of 10% of adjusted gross income are deductible, as are uninsured casualty losses. Other income producing expenses in excess of 2% of adjusted gross income are also deductible. Before 2010, the allowance of itemized deductions was phased out at higher incomes. The phase out expired for 2010.


title: Income tax in the United States

text: Employers get a deduction for amounts contributed to a qualified employee retirement plan or benefit plan. The employee does not recognize income with respect to the plan until he or she receives a distribution from the plan. The plan itself is organized as a trust and is considered a separate entity. For the plan to qualify for tax exemption, and for the employer to get a deduction, the plan must meet minimum participation, vesting, funding, and operational standards.


title: Income tax in the United States

text: Employees or former employees are generally taxed on distributions from retirement or stock plans. Employees are not taxed on distributions from health insurance plans to pay for medical expenses. Cafeteria plans allow employees to choose among benefits (like choosing food in a cafeteria), and distributions to pay those expenses are not taxable.


title: Income tax in the United States

text: In addition, individuals may make contributions to Individual Retirement Accounts (IRAs). Those not currently covered by other retirement plans may claim a deduction for contributions to certain types of IRAs. Income earned within an IRA is not taxed until the individual withdraws it.


title: Income tax in the United States

text: Taxable income includes capital gains. However, individuals are taxed at a lower rate on long term capital gains and qualified dividends (see below). A capital gain is the excess of the sales price over the tax basis (usually, the cost) of capital assets, generally those assets not held for sale to customers in the ordinary course of business. Capital losses (where basis is more than sales price) are deductible, but deduction for long term capital losses is limited to the total capital gains for the year, plus for individuals up to $3,000 of ordinary income ($1,500 if married filing separately). An individual may exclude $250,000 ($500,000 for a married couple filing jointly) of capital gains on the sale of the individual's primary residence, subject to certain conditions and limitations. Gains on depreciable property used in a business are treated as ordinary income to the extent of depreciation previously claimed.


title: Income tax in the United States

text: In determining gain, it is necessary to determine which property is sold and the amount of basis of that property. This may require identification conventions, such as first-in-first-out, for identical properties like shares of stock. Further, tax basis must be allocated among properties purchased together unless they are sold together. Original basis, usually cost paid for the asset, is reduced by deductions for depreciation or loss.


title: Income tax in the United States

text: Certain capital gains are deferred; that is, they are taxed at a time later than the year of disposition. Gains on property sold for installment payments may be recognized as those payments are received. Gains on real property exchanged for like-kind property are not recognized, and the tax basis of the new property is based on the tax basis of the old property.


title: Income tax in the United States

text: Before 1986 and from 2004 onward, individuals were subject to a reduced rate of federal tax on capital gains (called long-term capital gains) on certain property held more than 12 months. The reduced rate of 15% applied for regular tax and the Alternative Minimum Tax through 2011. The reduced rate also applies to dividends from corporations organized in the United States or a country with which the United States has an income tax treaty. This 15% rate was increased to 20% in 2012. Beginning in 2013, capital gains above certain thresholds is included in net investment income subject to an additional 3.8% tax.


title: Income tax in the United States

text: The US tax system allows individuals and entities to choose their tax year. Most individuals choose the calendar year. There are restrictions on choice of tax year for some closely held entities. Taxpayers may change their tax year in certain circumstances, and such change may require IRS approval.


title: Income tax in the United States

text: Taxpayers must determine their taxable income based on their method of accounting for the particular activity. Most individuals use the cash method for all activities. Under this method, income is recognized when received and deductions taken when paid. Taxpayers may choose or be required to use the accrual method for some activities. Under this method, income is recognized when the right to receive it arises, and deductions are taken when the liability to pay arises and the amount can be reasonably determined. Taxpayers recognizing cost of goods sold on inventory must use the accrual method with respect to sales and costs of the inventory.


title: Income tax in the United States

text: Methods of accounting may differ for financial reporting and tax purposes. Specific methods are specified for certain types of income or expenses. Gain on sale of property other than inventory may be recognized at the time of sale or over the period in which installment sale payments are received. Income from long-term contracts must be recognized ratably over the term of the contract, not just at completion. Other special rules also apply.


title: Income tax in the United States

text: Business entities treated as partnerships are not subject to income tax at the entity level. Instead, their members include their share of income, deductions, and credits in computing their own tax. The character of the partner's share of income (such as capital gains) is determined at the partnership level. Many types of business entities, including limited liability companies (LLCs), may elect to be treated as a corporation or as a partnership. Distributions from partnerships are not taxed as dividends.


title: Income tax in the United States

text: Corporate tax is imposed in the U.S. at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. A corporation wholly owned by U.S. citizens and resident individuals may elect for the corporation to be taxed similarly to partnerships as an S Corporation. Corporate income tax is based on taxable income, which is defined similarly to individual taxable income.


title: Income tax in the United States

text: Shareholders (including other corporations) of corporations (other than S Corporations) are taxed on dividend distributions from the corporation. They are also subject to tax on capital gains upon sale or exchange of their shares for money or property. However, certain exchanges, such as in reorganizations, are not taxable.


title: Income tax in the United States

text: Multiple corporations may file a consolidated return at the federal and some state levels with their common parent.


title: Income tax in the United States

text: Federal corporate income tax is imposed at 21% from 2018. Dividend exclusions and certain corporation-only deductions may significantly lower the effective rate.


title: Income tax in the United States

text: Most expenses of corporations are deductible, subject to limitations also applicable to other taxpayers. (See relevant deductions for details.) In addition, regular U.S. corporations are allowed a deduction of 100% of dividends received from 10% or more foreign subsidiaries, 50% of amounts included in income under section 951A, and 37.5% of foreign branch income.


title: Income tax in the United States

text: Some deductions of corporations are limited at federal or state levels. Limitations apply to items due to related parties, including interest and royalty expenses.


title: Income tax in the United States

text: Estates and trusts may be subject to income tax at the estate or trust level, or the beneficiaries may be subject to income tax on their share of income. Where income must be distributed, the beneficiaries are taxed similarly to partners in a partnership. Where income may be retained, the estate or trust is taxed. It may get a deduction for later distributions of income. Estates and trusts are allowed only those deductions related to producing income, plus $1,000. They are taxed at graduated rates that increase rapidly to the maximum rate for individuals. The tax rate for trust and estate income in excess of $11,500 was 35% for 2009. Estates and trusts are eligible for the reduced rate of tax on dividends and capital gains through 2011.


title: Income tax in the United States

text: U.S. tax law exempts certain types of entities from income and some other taxes. These provisions arose during the late 19th century. Charitable organizations and cooperatives may apply to the IRS for tax exemption. Exempt organizations are still taxed on any business income. An organization which participates in lobbying, political campaigning, or certain other activities may lose its exempt status. Special taxes apply to prohibited transactions and activities of tax-exempt entities.


title: Income tax in the United States

text: The United States social insurance system is funded by a tax similar to an income tax. Social Security tax of 6.2% is imposed on wages paid to employees. The tax is imposed on both the employer and the employee. The maximum amount of wages subject to the tax for 2020 was $137,700. This amount is indexed for inflation. A companion Medicare Tax of 1.45% of wages is imposed on employers and employees with no limitation. A self-employment tax composed of both the employer and employee amounts (totaling 15.3%) is imposed on self-employed persons.


title: Income tax in the United States

text: The federal and state systems offer numerous tax credits for individuals and businesses. Among the key federal credits for individuals are:


title: Income tax in the United States

text: Businesses are also eligible for several credits. These credits are available to individuals and corporations and can be taken by partners in business partnerships. Among the federal credits included in a "general business credit" are:


title: Income tax in the United States

text: In addition, a federal foreign tax credit is allowed for foreign income taxes paid. This credit is limited to the portion of federal income tax arising due to foreign source income. The credit is available to all taxpayers.


title: Income tax in the United States

text: States and some localities offer a variety of credits that vary by jurisdiction. States typically grant a credit to resident individuals for income taxes paid to other states, generally limited in proportion to income taxed in the other state(s).


title: Income tax in the United States

text: Taxpayers must pay the higher of the regular income tax or the alternative minimum tax (AMT). Taxpayers who have paid AMT in prior years may claim a credit against regular tax for the prior AMT. The credit is limited so that regular tax is not reduced below current year AMT.


title: Income tax in the United States

text: AMT is imposed at a nearly flat rate (20% for corporations, 26% or 28% for individuals, estates, and trusts) on taxable income as modified for AMT. Key differences between regular taxable income and AMT taxable income include:


title: Income tax in the United States

text: There are many federal tax rules designed to prevent people from abusing the tax system. Provisions related to these taxes are often complex. Such rules include:


title: Income tax in the United States

text: Tax rules recognize that some types of businesses do not earn income in the traditional manner and thus require special provisions. For example, insurance companies must ultimately pay claims to some policy holders from the amounts received as premiums. These claims may happen years after the premium payment. Computing the future amount of claims requires actuarial estimates until claims are actually paid. Thus, recognizing premium income as received and claims expenses as paid would seriously distort an insurance company's income.


title: Income tax in the United States

text: In addition, mutual funds (regulated investment companies) are subject to special rules allowing them to be taxed only at the owner level. The company must report to each owner his/her share of ordinary income, capital gains, and creditable foreign taxes. The owners then include these items in their own tax calculation. The fund itself is not taxed, and distributions are treated as a return of capital to the owners. Similar rules apply to real estate investment trusts and real estate mortgage investment conduits.


title: Income tax in the United States

text: Income tax is also levied by most U.S. states and many localities on individuals, corporations, estates, and trusts. These taxes are in addition to federal income tax and are deductible for federal tax purposes. State and local income tax rates vary from zero to 16% of taxable income. Some state and local income tax rates are flat (single rate), and some are graduated. State and local definitions of what income is taxable vary highly. Some states incorporate the federal definitions by reference. Taxable income is defined separately and differently for individuals and corporations in some jurisdictions. Some states impose alternative or additional taxes based on a second measure of income or capital.


title: Income tax in the United States

text: States and localities tend to tax all income of residents. States and localities only tax nonresidents on income allocated or apportioned to the jurisdiction. Generally, nonresident individuals are taxed on wages earned in the state based on the portion of days worked in the state. Many states require partnerships to pay tax for nonresident partners.


title: Income tax in the United States

text: Tax returns are filed separately for states and localities imposing income tax, and may be due on dates that differ from federal due dates. Some states permit related corporations to file combined or consolidated returns. Most states and localities imposing income tax require estimated payments where tax exceeds certain thresholds and require withholding tax on payment of wages.


title: Income tax in the United States

text: Puerto Rico also imposes its own taxation laws; however, unlike in the states, only some residents there pay federal income taxes (though everyone must pay all other federal taxes). The other unincorporated territories of Guam, American Samoa, the Northern Mariana Islands and the Virgin Islands also impose their own income taxation laws, under a "mirror" tax law based on federal income tax law.


title: Income tax in the United States

text: The United States imposes tax on all citizens of the United States, including those who are residents of other countries, all individuals who are residents for tax purposes, and domestic corporations, defined as corporations created or organized in the United States or under Federal or state law.


title: Income tax in the United States

text: Federal income tax is imposed on citizens, residents, and domestic corporations based on their worldwide income. To mitigate double taxation, a credit is allowed for foreign income taxes. This foreign tax credit is limited to that part of current year tax attributable to foreign source income. Determining such part involves determining the source of income and allocating and apportioning deductions to that income. Many, but not all, tax resident individuals and corporations on their worldwide income, but few allow a credit for foreign taxes.


title: Income tax in the United States

text: In addition, federal income tax may be imposed on non-resident non-citizens as well as foreign corporations on U.S. source income. Federal tax applies to interest, dividends, royalties, and certain other income of nonresident aliens and foreign corporations not effectively connected with a U.S. trade or business at a flat rate of 30%. This rate is often reduced under tax treaties. Foreign persons are taxed on income effectively connected with a U.S. business and gains on U.S. realty similarly to U.S. persons. Nonresident aliens who are present in the United States for a period of 183 days in a given year are subject to U.S. capital gains tax on certain net capital gains realized during that year from sources within the United States. The states tax non-resident individuals only on income earned within the state (wages, etc.), and tax individuals and corporations on business income apportioned to the state.


title: Income tax in the United States

text: The United States has income tax treaties with over 65 countries. These treaties reduce the chance of double taxation by allowing each country to fully tax its citizens and residents and reducing the amount the other country can tax them. Generally the treaties provide for reduced rates of tax on investment income and limits as to which business income can be taxed. The treaties each define which taxpayers can benefit from the treaty. U.S. treaties do not apply to income taxes imposed by the states or political subdivisions, except for the non discrimination provisions that appear in almost every treaty. Also, U.S. treaties generally do not permit U.S. persons from invoking treaty provisions with respect to U.S. taxes, with certain relatively standard exceptions.


title: Income tax in the United States

text: Individuals (with income above a minimum level), corporations, partnerships, estates, and trusts must file annual reports, called tax returns, with federal and appropriate state tax authorities. These returns vary greatly in complexity level depending on the type of filer and complexity of their affairs. On the return, the taxpayer reports income and deductions, calculates the amount of tax owed, reports payments and credits, and calculates the balance due.


title: Income tax in the United States

text: Federal individual, estate, and trust income tax returns are due by April 15 for most taxpayers. Corporate and partnership federal returns are due two and one half months following the corporation's year end. Tax exempt entity returns are due four and one half months following the entity's year end. All federal returns may be extended with most extensions available by merely filing a single page form. Due dates and extension provisions for state and local income tax returns vary.


title: Income tax in the United States

text: Income tax returns generally consist of the basic form with attached forms and schedules. Several forms are available for individuals and corporations, depending on the complexity and nature of the taxpayer's affairs. Many individuals are able to use the one page Form 1040-EZ, which requires no attachments except wage statements from employers (Forms W-2). Individuals claiming itemized deductions must complete Schedule A. Similar schedules apply for interest (Schedule B), dividends (Schedule B), business income (Schedule C), capital gains (Schedule D), farm income (Schedule F), and self-employment tax (Schedule-SE). All taxpayers must file those forms for credits, depreciation, AMT, and other items that apply to them.


title: Income tax in the United States

text: If a taxpayer discovers an error on a return, or determines that tax for a year should be different, the taxpayer should file an amended return. These returns constitute claims for refund if taxes are determined to have been overpaid.


title: Income tax in the United States

text: The IRS, state, and local tax authorities may examine a tax return and propose changes. Changes to tax returns may be made with minimal advance involvement by taxpayers, such as changes to wage or dividend income to correct errors. Other examination of returns may require extensive taxpayer involvement, such as an audit by the IRS. These audits often require that taxpayers provide the IRS or other tax authority access to records of income and deductions. Audits of businesses are usually conducted by IRS personnel at the business location.


title: Income tax in the United States

text: Changes to returns are subject to appeal by the taxpayer, including going to court. IRS changes are often first issued as proposed adjustments. The taxpayer may agree to the proposal or may advise the IRS why it disagrees. Proposed adjustments are often resolved by the IRS and taxpayer agreeing to what the adjustment should be. For those adjustments to which agreement is not reached, the IRS issues a 30-day letter advising of the adjustment. The taxpayer may appeal this preliminary assessment within 30 days within the IRS.


title: Income tax in the United States

text: The Appeals Division reviews the IRS field team determination and taxpayer arguments, and often proposes a solution that the IRS team and the taxpayer find acceptable. When an agreement is still not reached, the IRS issues an assessment as a notice of deficiency or 90-day letter. The taxpayer then has three choices: file suit in United States Tax Court without paying the tax, pay the tax and sue for refund in regular court, or simply pay the tax and be done. Recourse to court can be costly and time-consuming but is often successful.


title: Income tax in the United States

text: IRS computers routinely make adjustments to correct mechanical errors in returns. In addition, the IRS conducts an extensive document matching computer program that compares taxpayer amounts of wages, interest, dividends, and other items to amounts reported by taxpayers. These programs automatically issue 30-day letters advising of proposed changes. Only a very small percentage of tax returns are actually examined. These are selected by a combination of computer analysis of return information and random sampling. The IRS has long maintained a program to identify patterns on returns most likely to require adjustment.


title: Income tax in the United States

text: Taxpayers are required to pay all taxes owed based on the self-assessed tax returns, as adjusted. The IRS collection process may provide time payment plans that include interest and a "penalty" that is merely added interest. Where taxpayers do not pay tax owed, the IRS has strong means to enforce collection. These include the ability to levy bank accounts and seize property. Generally, significant advance notice is given before levy or seizure. However, in certain rarely used jeopardy assessments the IRS may immediately seize money and property. The IRS Collection Divisions are responsible for most collection activities.


title: Income tax in the United States

text: Persons paying wages or making certain payments to foreign persons are required to withhold income tax from such payments. Income tax withholding on wages is based on declarations by employees and tables provided by the IRS. Persons paying interest, dividends, royalties, and certain other amounts to foreign persons must also withhold income tax at a flat rate of 30%. This rate may be reduced by a tax treaty. These withholding requirements also apply to non-U.S. financial institutions. Additional backup withholding provisions apply to some payments of interest or dividends to U.S. persons. The amount of income tax withheld is treated as a payment of tax by the person receiving the payment on which tax was withheld.


title: Income tax in the United States

text: Employers and employees must also pay Social Security tax, the employee portion of which is also to be withheld from wages. Withholding of income and Social Security taxes are often referred to as payroll tax.


title: Income tax in the United States

text: The IRS is precluded from assessing additional tax after a certain period of time. In the case of federal income tax, this period is generally three years from the later of the due date of the original tax return or the date the original return was filed. The IRS has an additional three more years to make changes if the taxpayer has substantially understated gross income. The period under which the IRS may make changes is unlimited in the case of fraud, or in the case of failure to file a return.


title: Income tax in the United States

text: Taxpayers who fail to file returns, file late, or file returns that are wrong, may be subject to penalties. These penalties vary based on the type of failure. Some penalties are computed as interest, some are fixed amounts, and some are based on other measures. Penalties for filing or paying late are generally based on the amount of tax that should have been paid and the degree of lateness. Penalties for failures related to certain forms are fixed amounts, and vary by form from very small to huge.


title: Income tax in the United States

text: Intentional failures, including tax fraud, may result in criminal penalties. These penalties may include jail time or forfeiture of property. Criminal penalties are assessed in coordination with the United States Department of Justice.


title: Income tax in the United States

text: Article I, Section 8, Clause 1 of the United States Constitution (the "Taxing and Spending Clause"), specifies Congress's power to impose "Taxes, Duties, Imposts and Excises", but Article I, Section 8 requires that, "Duties, Imposts and Excises shall be uniform throughout the United States."


title: Income tax in the United States

text: The Constitution specifically stated Congress' method of imposing direct taxes, by requiring Congress to distribute direct taxes in proportion to each state's population "determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons". It had been argued that head taxes and property taxes (slaves could be taxed as either or both) were likely to be abused, and that they bore no relation to the activities in which the federal government had a legitimate interest. The fourth clause of section 9 therefore specifies that, "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken."


title: Income tax in the United States

text: Taxation was also the subject of Federalist No. 33 penned secretly by the Federalist Alexander Hamilton under the pseudonym Publius. In it, he asserts that the wording of the "Necessary and Proper" clause should serve as guidelines for the legislation of laws regarding taxation. The legislative branch is to be the judge, but any abuse of those powers of judging can be overturned by the people, whether as states or as a larger group.


title: Income tax in the United States

text: The courts have generally held that direct taxes are limited to taxes on people (variously called "capitation", "poll tax" or "head tax") and property. All other taxes are commonly referred to as "indirect taxes," because they tax an event, rather than a person or property "per se." What seemed to be a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied to an income tax, which can be arguably viewed either as a direct or an indirect tax.


title: Income tax in the United States

text: The first income tax suggested in the United States was during the War of 1812. The idea for the tax was based on the British Tax Act of 1798. The British tax law applied progressive rates to income. The British tax rates ranged from 0.833% on income starting at £60 to 10% on income above £200. The tax proposal was developed in 1814. Because the Treaty of Ghent was signed in 1815, ending hostilities and the need for additional revenue, the tax was never imposed in the United States.


title: Income tax in the United States

text: In order to help pay for its war effort in the American Civil War, Congress imposed the first federal income tax in U.S. history through passage of the Revenue Act of 1861. The act created a flat tax of three percent on incomes above $800 ($ in current dollar terms). This taxation of income reflected the increasing amount of wealth held in stocks and bonds rather than property, which the federal government had taxed in the past. The Revenue Act of 1862 established the first national inheritance tax and added a progressive taxation structure to the federal income tax, implementing a tax of five percent on incomes above $10,000. Congress later further raised taxes, and by the end of the war, the income tax constituted about one-fifth of the revenue of the federal government. To collect these taxes, Congress created the Office of the Commissioner of Internal Revenue within the Treasury Department. The federal income tax would remain in effect until its repeal in 1872.


title: Income tax in the United States

text: In 1894, Democrats in Congress passed the Wilson-Gorman tariff, which imposed the first peacetime income tax. The rate was 2% on income over $4,000, which meant fewer than 10% of households would pay any. The purpose of the income tax was to make up for revenue that would be lost by tariff reductions. In 1895 the United States Supreme Court, in its ruling in "Pollock v. Farmers' Loan & Trust Co.", held a tax based on receipts from the use of property to be unconstitutional. The Court held that taxes on rents from real estate, on interest income from personal property, and other income from personal property (which includes dividend income) were treated as direct taxes on property, and therefore had to be apportioned (divided among the states based on their populations). Since apportionment of income taxes is impractical, this had the effect of prohibiting a federal tax on income from property. However, the Court affirmed that the Constitution did not deny Congress the power to impose a tax on real and personal property, and it affirmed that such would be a direct tax. Due to the political difficulties of taxing individual wages without taxing income from property, a federal income tax was impractical from the time of the "Pollock" decision until the time of ratification of the Sixteenth Amendment (below).


title: Income tax in the United States

text: For several years, the issue of an income tax lay unaddressed. In 1906, President Theodore Roosevelt revived the idea in his Sixth Annual Message to Congress. He said:


title: Income tax in the United States

text: There is every reason why, when next our system of taxation is revised, the National Government should impose a graduated inheritance tax, and, if possible, a graduated income tax.


title: Income tax in the United States

text: During the speech he cited the "Pollock" case without naming it specifically. The income tax became an issue again in Roosevelt's later speeches, including the 1907 State of the Union and during the 1912 election campaign.


title: Income tax in the United States

text: Roosevelt's successor, William Howard Taft, also took up the issue of the income tax. Like Roosevelt, Taft cited the "Pollock" decision and gave a major speech in June 1909 regarding the Income Tax. One month later, Congress passed the resolution that would become the 16th Amendment.


title: Income tax in the United States

text: In response, Congress proposed the Sixteenth Amendment (ratified by the requisite number of states in 1913), which states:


title: Income tax in the United States

text: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.


title: Income tax in the United States

text: The Supreme Court in "Brushaber v. Union Pacific Railroad," , indicated that the amendment did not expand the federal government's existing power to tax income (meaning profit or gain from any source) but rather removed the possibility of classifying an income tax as a direct tax on the basis of the source of the income. The Amendment removed the need for the income tax to be apportioned among the states on the basis of population. Income taxes are required, however, to abide by the law of geographical uniformity.


title: Income tax in the United States

text: Some tax protesters and others opposed to income taxes cite what they contend is evidence that the Sixteenth Amendment was never properly ratified, based in large part on materials sold by William J. Benson. In December 2007, Benson's "Defense Reliance Package" containing his non-ratification argument which he offered for sale on the Internet, was ruled by a federal court to be a "fraud perpetrated by Benson" that had "caused needless confusion and a waste of the customers' and the IRS' time and resources". The court stated: "Benson has failed to point to evidence that would create a genuinely disputed fact regarding whether the Sixteenth Amendment was properly ratified or whether United States Citizens are legally obligated to pay federal taxes." "See also Tax protester Sixteenth Amendment arguments."


title: Income tax in the United States

text: The modern interpretation of the Sixteenth Amendment taxation power can be found in "Commissioner v. Glenshaw Glass Co." . In that case, a taxpayer had received an award of punitive damages from a competitor for antitrust violations and sought to avoid paying taxes on that award. The Court observed that Congress, in imposing the income tax, had defined gross income, under the Internal Revenue Code of 1939, to include:


title: Income tax in the United States

text: gains, profits, and income derived from salaries, wages or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.


title: Income tax in the United States

text: The Court held that "this language was used by Congress to exert in this field the full measure of its taxing power", id., and that "the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax all gains except those specifically exempted."


title: Income tax in the United States

text: The Court then enunciated what is now understood by Congress and the Courts to be the definition of taxable income, "instances of undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." Id. at 431. The defendant in that case suggested that a 1954 rewording of the tax code had limited the income that could be taxed, a position which the Court rejected, stating:


title: Income tax in the United States

text: The definition of gross income has been simplified, but no effect upon its present broad scope was intended. Certainly punitive damages cannot reasonably be classified as gifts, nor do they come under any other exemption provision in the Code. We would do violence to the plain meaning of the statute and restrict a clear legislative attempt to bring the taxing power to bear upon all receipts constitutionally taxable were we to say that the payments in question here are not gross income.


title: Income tax in the United States

text: Tax statutes passed after the ratification of the Sixteenth Amendment in 1913 are sometimes referred to as the "modern" tax statutes. Hundreds of Congressional acts have been passed since 1913, as well as several codifications (i.e., topical reorganizations) of the statutes (see Codification).


title: Income tax in the United States

text: In "Central Illinois Public Service Co. v. United States", , the U.S. Supreme Court confirmed that wages and income are not identical as far as taxes on income are concerned, because income not only "includes" wages, but any "other" gains as well. The Court in that case noted that in enacting taxation legislation, Congress "chose not to return to the inclusive language of the Tariff Act of 1913, but, specifically, 'in the interest of simplicity and ease of administration,' confined the "obligation to withhold" [income taxes] to 'salaries, wages, and other forms of compensation for personal services'" and that "committee reports ... stated consistently that 'wages' meant remuneration 'if paid for services performed by an employee for his employer'".


title: Income tax in the United States

text: Other courts have noted this distinction in upholding the taxation not only of wages, but also of personal gain derived from "other" sources, recognizing some limitation to the reach of income taxation. For example, in "Conner v. United States", 303 F. Supp. 1187 (S.D. Tex. 1969), "aff'd in part and rev'd in part", 439 F.2d 974 (5th Cir. 1971), a couple had lost their home to a fire, and had received compensation for their loss from the insurance company, partly in the form of hotel costs reimbursed. The court acknowledged the authority of the IRS to assess taxes on all forms of payment, but did not permit taxation on the compensation provided by the insurance company, because unlike a wage or a sale of goods at a profit, this was not a gain. As the Court noted, "Congress has taxed income, not compensation".


title: Income tax in the United States

text: By contrast, other courts have interpreted the Constitution as providing even broader taxation powers for Congress. In "Murphy v. IRS", the United States Court of Appeals for the District of Columbia Circuit upheld the federal income tax imposed on a monetary settlement recovery that the same court had previously indicated was not income, stating: "[a]lthough the 'Congress cannot make a thing income which is not so in fact,'... it can "label" a thing income and tax it, so long as it acts within its constitutional authority, which includes not only the Sixteenth Amendment but also Article I, Sections 8 and 9."


title: Income tax in the United States

text: Similarly, in "Penn Mutual Indemnity Co. v. Commissioner", the United States Court of Appeals for the Third Circuit indicated that Congress could properly impose the federal income tax on a receipt of money, regardless of what that receipt of money is called:


title: Income tax in the United States

text: It could well be argued that the tax involved here [an income tax] is an "excise tax" based upon the receipt of money by the taxpayer. It certainly is not a tax on property and it certainly is not a capitation tax; therefore, it need not be apportioned. ... Congress has the power to impose taxes generally, and if the particular imposition does not run afoul of any constitutional restrictions then the tax is lawful, call it what you will.


title: Income tax in the United States

text: Federal and state income tax rates have varied widely since 1913. For example, in 1954, the federal income tax was based on layers of 24 income brackets at tax rates ranging from 20% to 91% (for a chart, see Internal Revenue Code of 1954).


title: Income tax in the United States

text: Below is a table of historical marginal income tax rates for married filing jointly tax payers at stated income levels. These income numbers are not the amounts used in the tax laws at the time.


title: Income tax in the United States

text: United States tax law attempts to define a comprehensive system of measuring income in a complex economy. Many provisions defining income or granting or removing benefits require significant definition of terms. Further, many state income tax laws do not conform with federal tax law in material respects. These factors and others have resulted in substantial complexity. Even venerable legal scholars like Judge Learned Hand have expressed amazement and frustration with the complexity of the U.S. income tax laws. In the article, "Thomas Walter Swan", 57 Yale Law Journal No. 2, 167, 169 (December 1947), Judge Hand wrote:


title: Income tax in the United States

text: In my own case the words of such an act as the Income Tax ... merely dance before my eyes in a meaningless procession: cross-reference to cross-reference, exception upon exception—couched in abstract terms that offer [me] no handle to seize hold of [and that] leave in my mind only a confused sense of some vitally important, but successfully concealed, purport, which it is my duty to extract, but which is within my power, if at all, only after the most inordinate expenditure of time. I know that these monsters are the result of fabulous industry and ingenuity, plugging up this hole and casting out that net, against all possible evasion; yet at times I cannot help recalling a saying of William James about certain passages of Hegel: that they were no doubt written with a passion of rationality; but that one cannot help wondering whether to the reader they have any significance save that the words are strung together with syntactical correctness.


title: Income tax in the United States

text: Complexity is a separate issue from flatness of rate structures. Also, in the United States, income tax laws are often used by legislatures as policy instruments for encouraging numerous undertakings deemed socially useful — including the buying of life insurance, the funding of employee health care and pensions, the raising of children, home ownership, and the development of alternative energy sources and increased investment in conventional energy. Special tax provisions granted for any purpose increase complexity, irrespective of the system's flatness or lack thereof.


title: Income tax in the United States

text: Proposals have been made frequently to change tax laws, often with the backing of specific interest groups. Organizations making such proposals include Citizens for Tax Justice, Americans for Tax Reform, Americans for Tax Fairness, Citizens for an Alternative Tax System, Americans For Fair Taxation, and FreedomWorks. Various proposals have been put forth for tax simplification in Congress including the "Fair Tax Act" and various Flat tax plans.


title: Income tax in the United States

text: Proponents of a consumption tax argue that the income tax system creates perverse incentives by encouraging taxpayers to spend rather than save: a taxpayer is only taxed once on income spent immediately, while any interest earned on saved income is itself taxed. To the extent that this is considered unjust, it may be remedied in a variety of ways, e.g. excluding investment income from taxable income, making investments deductible and therefore only taxing them when gains are realized, or replacing the income tax by other forms of tax, such as a sales tax.


title: Income tax in the United States

text: Some economists believe income taxation offers the federal government a technique to diminish the power of the states, because the federal government is then able to distribute funding to states with conditions attached, often giving the states no choice but to submit to federal demands.


title: Income tax in the United States

text: Numerous tax protester arguments have been raised asserting that the federal income tax is unconstitutional, including discredited claims that the Sixteenth Amendment was not properly ratified. All such claims have been repeatedly rejected by the federal courts as frivolous.


title: Income tax in the United States

text: In the United States, a progressive tax system is employed which equates to higher income earners paying a larger percentage of their income in taxes. According to the IRS, the top 1% of income earners for 2008 paid 38% of income tax revenue, while earning 20% of the income reported. The top 5% of income earners paid 59% of the total income tax revenue, while earning 35% of the income reported. The top 10% paid 70%, earning 46% and the top 25% paid 86%, earning 67%. The top 50% paid 97%, earning 87% and leaving the bottom 50% paying 3% of the taxes collected and earning 13% of the income reported.


title: Income tax in the United States

text: From 1979 to 2007 the average federal income tax rate fell 110% for the second lowest quintile, 56% for the middle quintile, 39% for the fourth quintile, 8% for the highest quintile, and 15% for the top 1%, with the bottom quintile moving from a tax rate of zero to negative liability. Despite this, individual income tax revenue only dropped from 8.7 to 8.5% of GDP over that time, and total federal revenue was 18.5% of GDP in both 1979 and 2007, above the postwar average of 18%. Tax code changes have dropped millions of lower earning people from the federal income tax rolls in recent decades. Those with zero or negative liability who were not claimed as dependents by a payer increased from 14.8% of the population in 1984 to 49.5% in 2009.


title: Income tax in the United States

text: While there is consensus that overall federal taxation is progressive, there is dispute over whether progressivity has increased or decreased in recent decades, and by how much. The total effective federal tax rate for the top 0.01% of income earners declined from around 75% to around 35% between 1960 and 2005. Total effective federal tax rates fell from 19.1% to 12.5% for the three middle quintiles between 1979 and 2010, from 27.1% to 24% for the top quintile, from 7.5% to 1.5% for the bottom quintile, and from 35.1% to 29.4% for the top 1%.


title: Income tax in the United States

text: A 2008 OECD study ranked 24 OECD nations by progressiveness of taxes and separately by progressiveness of cash transfers, which include pensions, unemployment and other benefits. The United States had the highest "concentration coefficient" in income tax, a measure of progressiveness, before adjusting for income inequality. The United States was not at the top of either measure for cash transfers. Adjusting for income inequality, Ireland had the highest concentration coefficient for income taxes. In 2008, overall income tax rates for the US were below the OECD average.


title: Income tax in the United States

text: According to the CBO, U.S. federal tax policies substantially reduce income inequality measured after taxes. Taxes became less progressive (i.e., they reduced income inequality relatively less) measured from 1979 to 2011. The tax policies of the mid-1980s were the least progressive period since 1979. Government transfer payments contributed more to reducing inequality than taxes.


title: Carl Yastrzemski

text: Carl Michael Yastrzemski ( ; nicknamed "Yaz"; born August 22, 1939) is an American former Major League Baseball player. He was elected to the Baseball Hall of Fame in 1989. Yastrzemski played his entire 23-year Major League career with the Boston Red Sox (1961–1983). He started his career primarily as a left fielder, but also played 33 games as a third baseman. Later in his career he was mainly a first baseman and designated hitter. Yastrzemski is an 18-time All-Star, the possessor of seven Gold Gloves, a member of the 3,000 hit club, and the first American League player in that club to also accumulate over 400 home runs. He is second on the all-time list for games played, and third for total at-bats. He is the Red Sox' all-time leader in career RBIs, runs, hits, singles, doubles, total bases, and games played, and is third on the team's list for home runs, behind Ted Williams and David Ortiz.


title: Carl Yastrzemski

text: In Yastrzemski achieved a peak in his career, leading the Red Sox to the American League pennant for the first time in over two decades and being voted the 1967 American League MVP. Yastrzemski also won the Triple Crown that year, something not accomplished again in the Major Leagues until Miguel Cabrera did so in 2012.


title: Carl Yastrzemski

text: Yastrzemski was born in Southampton, New York to Carl Yastrzemski, Sr. and Hattie Skonieczny. Both his parents were of a Polish background, and young Carl was bilingual from an early age. Raised on his father's potato farm, Carl played on sandlot baseball teams with his father, who, he maintains, was a better athlete than he was. He graduated in 1957 from Bridgehampton School. Yastrzemski also played Little League Baseball, and became the first Little League player to be inducted into the Baseball Hall of Fame. He attended Notre Dame on a basketball scholarship (his career Long Island high school scoring mark at Bridgehampton broke one previously held by Jim Brown) briefly before embarking on his baseball career.


title: Carl Yastrzemski

text: Yastrzemski signed with the Red Sox organization, which sent him to the minor-league Raleigh Capitals in , where he led the league with a .377 batting average. The organization moved him to the Minneapolis Millers for that post-season and the season. Yastrzemski, who had studied business at Notre Dame, fulfilled a promise to his parents by finishing his degree at Merrimack College in North Andover, Massachusetts, in 1966.


title: Carl Yastrzemski

text: Yastrzemski began his major-league career in and hit his first home run off of former Red Sox pitcher Jerry Casale. From the beginning, there was tremendous pressure on him to perform, as he succeeded to the position of the great Red Sox legend Ted Williams. He proved to be a worthy successor at the plate, and a far superior defensive player with a strong arm, expert in playing off the Green Monster, Fenway Park's left-field wall. In 12 years as a left fielder, Yastrzemski won seven Gold Gloves and led in assists seven times.


title: Carl Yastrzemski

text: While his first two years were viewed as solid but unspectacular, he emerged as a rising star in , winning the American League batting championship with a batting average of .321, and also leading the league in doubles and walks, finishing sixth in the Most Valuable Player voting.


title: Carl Yastrzemski

text: Yastrzemski enjoyed his best season in , when he won the American League Triple Crown with a .326 batting average, 44 home runs (tied with Harmon Killebrew) and 121 RBIs. Yastrzemski's Triple Crown win in 1967 was the last time a major league hitter won the Batting Triple Crown until Miguel Cabrera in the 2012 season (conversely, six different pitchers have since won the pitchers' version). He was voted Most Valuable Player almost unanimously (one voter chose César Tovar of the Twins). His 12.4 WAR was the highest since Babe Ruth's 1927 season.