The tax a corporation pays on its profits, known as ? ? tax, is the fourth-largest source of federal revenue. 5. Gasoline and alcoholic beverages are subject to an ? tax, which is incorporated into the price and is the same for everyone. 6. ? tax is the tax on the transfer of property when a person dies. Fewer than 2 percent of estates pay any tax. 7. Customs ? are taxes applied to goods brought into the United States from ? countries. 8. User ? are charged for the use of a good or service, such as entrance to a ? park