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Revenue Act of 1940 : ウィキペディア英語版 | Revenue Act of 1940
The Revenue Act of 1940 temporarily and permanently increased individual income tax rates, temporarily and permanently increased corporate tax rates (top rate rose 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 ==
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