美国联邦所得税是美国联邦税制结构中的主体税种，美国联邦税收政策集中体现于美国联邦所得税政策，研究美国联邦所得税政策有助于我们全面把握美国税收政策的走向。

Federal tax is a main body tax of the structure of federal tax system. Federal tax policies embody its policies and to study its policies can make us know the tendency of its tax policies.

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