“Revenue Act of 1940”的意思、由来-开放百科全书

词条

Revenue Act of 1940

释义

Tax on corporations
Normal tax
Tax on individuals
References

The Revenue Act of 1940 permanently increased individual income tax rates in the United States; permanently increased corporate tax rates from 19% to 33%; and temporarily increased most excise tax rates to 30-50%. The personal exemption fell from $2,500 to $2,000 (married couples).

Tax on corporations

Normal tax

A Normal Tax was levied on the net income of corporations as shown in the following table.

Revenue Act of 1940 Tax on Corporations {{USStat\|53\|863}} ^[1]
Net Income (dollars)	Rate (percent)
0	19
25,000	33

Tax on individuals

A normal tax and a surtax were levied against the net income of individuals as shown in the following table.

Revenue Act of 1940 Normal Tax and Surtax on Individuals {{USStat\|53\|5}} ^[2]
Net Income (dollars)	Normal Rate (percent)	Surtax Rate (percent)	Combined Rate (percent)
0	4	0	4
4,000	4	4	8
6,000	4	6	10
8,000	4	8	12
10,000	4	10	14
12,000	4	12	16
14,000	4	15	19
16,000	4	18	22
18,000	4	21	25
20,000	4	24	28
22,000	4	27	31
26,000	4	30	34
32,000	4	33	37
38,000	4	36	40
44,000	4	40	44
50,000	4	44	48
60,000	4	47	51
70,000	4	50	54
80,000	4	53	57
90,000	4	56	60
100,000	4	58	62
150,000	4	60	64
200,000	4	62	66
250,000	4	64	68
300,000	4	66	70
400,000	4	68	72
500,000	4	70	74
750,000	4	72	76
1,000,000	4	73	77
2,000,000	4	74	78
5,000,000	4	75	79

An exemption of $800 for single filers and $2,000 for married couples and heads of family was allowed, as was a $400 exemption for each dependent under 18.

References

1. ^[https://www.scribd.com/doc/24622918/PL-76-656-Revenue-Act-of-1940 Facsimile]
2. ^[https://www.scribd.com/doc/24622918/PL-76-656-Revenue-Act-of-1940 Facsimile]

4 : United States federal taxation legislation|1940 in American law|76th United States Congress|United States federal legislation articles without infoboxes

随便看

开放百科全书收录14589846条英语、德语、日语等多语种百科知识，基本涵盖了大多数领域的百科知识，是一部内容自由、开放的电子版国际百科全书。