652:
645:
458:
to such refunds and credits, including the names of all persons and corporations to whom amounts are credited or payments are made, together with the amounts credit or paid to each. Since 1928, the threshold for review of large tax refunds has been increased from $ 75,000 to $ 2 million in various steps and the taxes to which such review applies has been expanded. Other than that, the Joint
Committee's responsibilities under the Internal Revenue Code have remained essentially unchanged since 1928.
1131:
457:
In the
Revenue Act of 1928, the Joint Committee's authority was extended to the review of all refunds or credits of any income, war-profits, excess-profits, or estate or gift tax in excess of $ 75,000. In addition, the Act required the Joint Committee to make an annual report to Congress with respect
31:
Section 605 of the Act provides that "In case a regulation or
Treasury decision relating to the internal revenue laws is amended by a subsequent regulation or Treasury decision, made by the Secretary or by the Commissioner with the approval of the Secretary, such subsequent regulation or Treasury
1640:
1570:
1615:
478:
Revenue act of 1928 : hearings before the
Committee on Finance, United States Senate, seventieth Congress, first session on H.R. 1, an act to reduce and equalize taxation, provide revenue, and for other purposes. April 9-13,
864:
1495:
1177:
1500:
1520:
1450:
981:
1510:
37:
1585:
1860:
888:
1575:
452:
1435:
1425:
1470:
634:
1555:
1505:
1819:
1540:
1405:
554:
1380:
971:
665:
1480:
1475:
1465:
1415:
916:
911:
893:
878:
522:
1440:
936:
926:
1625:
543:
1870:
1789:
1650:
1530:
976:
679:
1814:
1635:
1600:
1168:
856:
674:
1855:
1580:
953:
827:
1824:
931:
921:
737:
557:
747:
1515:
1225:
1420:
1325:
860:
1660:
1645:
1355:
1565:
1320:
838:
792:
787:
777:
81:
21:
1525:
546:
33:
1865:
1610:
1605:
1545:
1460:
1445:
1360:
1290:
1000:
758:
660:
515:
1759:
1749:
1590:
1535:
1215:
1210:
1809:
1804:
833:
1779:
1774:
1490:
1430:
1042:
25:
1595:
1375:
1300:
651:
1485:
1395:
1161:
781:
732:
707:
568:
565:
1829:
1769:
1134:
1030:
809:
508:
872:
24:
791), formerly codified in part at 26 U.S.C. sec. 22(a), is a statute introduced as H.R. 1 and enacted by the
1235:
1036:
868:
722:
596:
492:
644:
1698:
1455:
1400:
1385:
1074:
798:
716:
727:
1784:
1185:
991:
753:
603:
41:
843:
32:
decision may, with the approval of the
Secretary, be applied without retroactive effect." (as cited in
1154:
768:
618:
1794:
1764:
1560:
1410:
1390:
1370:
1365:
1350:
1340:
1335:
1330:
1315:
1310:
1305:
1295:
1285:
1280:
1275:
1270:
1265:
1255:
1250:
1245:
1240:
1230:
1220:
1205:
1200:
1195:
1050:
697:
693:
1620:
1550:
1345:
1116:
1060:
1056:
591:
1799:
1101:
1086:
804:
763:
1146:
1121:
1744:
1068:
1064:
986:
883:
848:
814:
773:
743:
712:
689:
684:
629:
624:
613:
608:
586:
531:
1739:
1728:
1723:
1713:
1708:
1703:
1693:
1688:
1683:
1678:
1673:
1668:
1108:
1018:
44:
1849:
1834:
1718:
1080:
1046:
1024:
821:
67:
were levied against the net income of individuals as shown in the following table:
476:
1754:
852:
1630:
85:
64:
55:
A rate of 12 percent was levied on the net income of corporations.
500:
1150:
504:
475:
United States. Congress. Senate. Committee on
Finance. (1928).
482:. Washington: United States Government Printing Office.
1659:
1184:
1011:
964:
945:
904:
659:
579:
865:United States occupation of the Dominican Republic
453:United States Congress Joint Committee on Taxation
614:Lieutenant Governor and Governor of Massachusetts
759:Federal Corrupt Practices Act Amendments of 1925
1162:
516:
8:
1861:United States federal taxation legislation
1178:United States federal taxation legislation
1169:
1155:
1147:
523:
509:
501:
917:1919 Massachusetts gubernatorial election
912:1918 Massachusetts gubernatorial election
879:Presidential transition of Herbert Hoover
937:1924 United States presidential election
927:1920 United States presidential election
894:Harlan F. Stone Supreme Court nomination
592:Boyhood home and first inauguration site
69:
467:
34:Helvering v. R.J. Reynolds Tobacco Co.
857:United States occupation of Nicaragua
7:
954:The Autobiography of Calvin Coolidge
828:Brave Little State of Vermont speech
76:Normal Tax and Surtax on Individuals
932:1924 Republican National Convention
922:1920 Republican National Convention
738:World War Adjusted Compensation Act
558:Vice President of the United States
788:State of the Union Addresses (1926
14:
861:United States occupation of Haiti
1651:2021 (Infrastructure, PL 117â58)
1130:
1129:
650:
643:
493:Facsimile from Statutes at Large
839:Migratory Bird Conservation Act
778:Great Mississippi Flood of 1927
635:Presidential Library and Museum
748:McNaryâHaugen Farm Relief Bill
717:Indian Citizenship Act of 1924
547:President of the United States
28:in 1928 regarding tax policy.
1:
1871:Presidency of Calvin Coolidge
1001:Backstairs at the White House
587:Early life and family history
1641:2021 (Defense Authorization)
977:Sesquicentennial half dollar
834:McSweeney-McNary Act of 1928
744:Opposition to farm subsidies
1856:70th United States Congress
1646:2021 (American Rescue Plan)
972:Things named after Coolidge
447:Joint Committee on Taxation
26:70th United States Congress
20:(May 29, 1928, ch. 852, 45
1887:
450:
1096:
782:Flood Control Act of 1928
733:Oil Pollution Act of 1924
708:Allegheny National Forest
641:
609:Early career and marriage
569:Governor of Massachusetts
538:
72:
1031:John Calvin Coolidge Sr.
810:Federal Radio Commission
1037:Calvin Galusha Coolidge
869:Washington Naval Treaty
723:Immigration Act of 1924
1775:1922: FordneyâMcCumber
799:I do not choose to run
1636:2020 (Appropriations)
1626:2020 (Families First)
1616:2018 (Appropriations)
889:Judicial appointments
754:Judiciary Act of 1925
604:Calvin Coolidge House
451:Further information:
1866:1928 in American law
1699:1828: "Abominations"
1117:â Thomas R. Marshall
769:Passport Act of 1926
630:Retirement and death
619:Boston police strike
1760:1909: PayneâAldrich
1750:1894: WilsonâGorman
1102:â Warren G. Harding
1071:(distant relations)
1051:Charles A. Coolidge
982:U.S. postage stamps
873:KelloggâBriand Pact
702:Revenue Act of 1928
698:Revenue Act of 1926
694:Revenue Act of 1924
680:Second inauguration
74:Revenue Act of 1928
63:A normal tax and a
51:Tax on Corporations
18:Revenue Act of 1928
1780:1930: SmootâHawley
1679:1791: Hamilton III
1122:Charles G. Dawes â
1061:Arthur W. Coolidge
1057:Marcus A. Coolidge
994:President Coolidge
685:Industry and trade
675:First inauguration
59:Tax on Individuals
1843:
1842:
1684:1792: Hamilton IV
1674:1790: Hamilton II
1571:2010 (PL 111-312)
1566:2010 (PL 111â240)
1144:
1143:
1004:(1979 miniseries)
805:Radio Act of 1927
764:Railway Labor Act
728:ClarkeâMcNary Act
444:
443:
1878:
1835:2018/2019: Trump
1785:1934: Reciprocal
1709:1833: Compromise
1669:1789: Hamilton I
1171:
1164:
1157:
1148:
1133:
1132:
1109:Herbert Hoover â
844:ReedâJenkins Act
654:
647:
572:
561:
550:
525:
518:
511:
502:
495:
490:
484:
483:
472:
70:
1886:
1885:
1881:
1880:
1879:
1877:
1876:
1875:
1846:
1845:
1844:
1839:
1820:1988: Canada FT
1770:1921: Emergency
1765:1913: Underwood
1694:1824: Sectional
1655:
1541:2007 (Mortgage)
1441:1983 (PL 98-76)
1436:1983 (PL 98-67)
1187:
1180:
1175:
1145:
1140:
1092:
1069:Carlos Coolidge
1065:Martha Coolidge
1007:
987:Coolidge effect
960:
941:
900:
815:Equal-time rule
663:
655:
649:
648:
639:
625:Vice Presidency
575:
564:
553:
542:
534:
532:Calvin Coolidge
529:
499:
498:
491:
487:
474:
473:
469:
464:
455:
449:
116:
109:
102:
95:
78:
75:
61:
53:
12:
11:
5:
1884:
1882:
1874:
1873:
1868:
1863:
1858:
1848:
1847:
1841:
1840:
1838:
1837:
1832:
1827:
1822:
1817:
1812:
1807:
1802:
1797:
1792:
1787:
1782:
1777:
1772:
1767:
1762:
1757:
1752:
1747:
1745:1890: McKinley
1742:
1737:
1734:
1731:
1726:
1721:
1716:
1711:
1706:
1701:
1696:
1691:
1686:
1681:
1676:
1671:
1665:
1663:
1657:
1656:
1654:
1653:
1648:
1643:
1638:
1633:
1628:
1623:
1618:
1613:
1608:
1603:
1598:
1593:
1588:
1583:
1578:
1573:
1568:
1563:
1558:
1553:
1548:
1543:
1538:
1533:
1528:
1523:
1518:
1513:
1508:
1503:
1498:
1493:
1488:
1483:
1478:
1473:
1468:
1463:
1458:
1453:
1448:
1443:
1438:
1433:
1428:
1423:
1418:
1413:
1408:
1403:
1398:
1393:
1388:
1383:
1378:
1373:
1368:
1363:
1358:
1353:
1348:
1343:
1338:
1333:
1328:
1323:
1318:
1313:
1308:
1303:
1298:
1293:
1288:
1283:
1278:
1273:
1268:
1263:
1258:
1253:
1248:
1243:
1238:
1233:
1228:
1223:
1218:
1213:
1208:
1203:
1198:
1192:
1190:
1182:
1181:
1176:
1174:
1173:
1166:
1159:
1151:
1142:
1141:
1139:
1138:
1125:
1124:
1119:
1113:
1112:
1105:
1097:
1094:
1093:
1091:
1090:
1084:
1078:
1072:
1054:
1040:
1034:
1028:
1022:
1019:Grace Coolidge
1015:
1013:
1009:
1008:
1006:
1005:
997:
989:
984:
979:
974:
968:
966:
962:
961:
959:
958:
949:
947:
943:
942:
940:
939:
934:
929:
924:
919:
914:
908:
906:
902:
901:
899:
898:
897:
896:
886:
881:
876:
849:Foreign policy
846:
841:
836:
831:
825:
819:
818:
817:
812:
802:
795:
790:
785:
771:
766:
761:
756:
751:
741:
735:
730:
725:
720:
710:
705:
687:
682:
677:
671:
669:
657:
656:
642:
640:
638:
637:
632:
627:
622:
616:
611:
606:
601:
600:
599:
589:
583:
581:
577:
576:
574:
573:
562:
551:
539:
536:
535:
530:
528:
527:
520:
513:
505:
497:
496:
485:
466:
465:
463:
460:
448:
445:
442:
441:
438:
435:
432:
428:
427:
424:
421:
418:
414:
413:
410:
407:
404:
400:
399:
396:
393:
390:
386:
385:
382:
379:
376:
372:
371:
368:
365:
362:
358:
357:
354:
351:
348:
344:
343:
340:
337:
334:
330:
329:
326:
323:
320:
316:
315:
312:
309:
306:
302:
301:
298:
295:
292:
288:
287:
284:
281:
278:
274:
273:
270:
267:
264:
260:
259:
256:
253:
250:
246:
245:
242:
239:
236:
232:
231:
228:
225:
222:
218:
217:
214:
211:
208:
204:
203:
200:
197:
194:
190:
189:
186:
183:
180:
176:
175:
172:
169:
166:
162:
161:
158:
155:
152:
148:
147:
144:
141:
138:
134:
133:
130:
127:
124:
120:
119:
112:
105:
98:
90:
89:
60:
57:
52:
49:
13:
10:
9:
6:
4:
3:
2:
1883:
1872:
1869:
1867:
1864:
1862:
1859:
1857:
1854:
1853:
1851:
1836:
1833:
1831:
1828:
1826:
1823:
1821:
1818:
1816:
1813:
1811:
1808:
1806:
1803:
1801:
1798:
1796:
1793:
1791:
1788:
1786:
1783:
1781:
1778:
1776:
1773:
1771:
1768:
1766:
1763:
1761:
1758:
1756:
1755:1897: Dingley
1753:
1751:
1748:
1746:
1743:
1741:
1740:1883: Mongrel
1738:
1735:
1732:
1730:
1729:1861: Morrill
1727:
1725:
1722:
1720:
1717:
1715:
1712:
1710:
1707:
1705:
1702:
1700:
1697:
1695:
1692:
1690:
1687:
1685:
1682:
1680:
1677:
1675:
1672:
1670:
1667:
1666:
1664:
1662:
1658:
1652:
1649:
1647:
1644:
1642:
1639:
1637:
1634:
1632:
1629:
1627:
1624:
1622:
1621:2019 (SECURE)
1619:
1617:
1614:
1612:
1609:
1607:
1604:
1602:
1599:
1597:
1594:
1592:
1589:
1587:
1584:
1582:
1579:
1577:
1574:
1572:
1569:
1567:
1564:
1562:
1559:
1557:
1554:
1552:
1549:
1547:
1544:
1542:
1539:
1537:
1534:
1532:
1529:
1527:
1524:
1522:
1519:
1517:
1514:
1512:
1509:
1507:
1504:
1502:
1501:2001 (EGTRRA)
1499:
1497:
1494:
1492:
1489:
1487:
1484:
1482:
1479:
1477:
1474:
1472:
1469:
1467:
1464:
1462:
1459:
1457:
1454:
1452:
1449:
1447:
1444:
1442:
1439:
1437:
1434:
1432:
1429:
1427:
1424:
1422:
1419:
1417:
1414:
1412:
1409:
1407:
1404:
1402:
1399:
1397:
1394:
1392:
1389:
1387:
1384:
1382:
1379:
1377:
1374:
1372:
1369:
1367:
1364:
1362:
1359:
1357:
1354:
1352:
1349:
1347:
1344:
1342:
1339:
1337:
1334:
1332:
1329:
1327:
1324:
1322:
1319:
1317:
1314:
1312:
1309:
1307:
1304:
1302:
1299:
1297:
1294:
1292:
1289:
1287:
1284:
1282:
1279:
1277:
1274:
1272:
1269:
1267:
1264:
1262:
1259:
1257:
1254:
1252:
1249:
1247:
1244:
1242:
1239:
1237:
1234:
1232:
1229:
1227:
1224:
1222:
1219:
1217:
1214:
1212:
1209:
1207:
1204:
1202:
1199:
1197:
1194:
1193:
1191:
1189:
1183:
1179:
1172:
1167:
1165:
1160:
1158:
1153:
1152:
1149:
1137:
1136:
1127:
1126:
1123:
1120:
1118:
1115:
1114:
1111:
1110:
1106:
1104:
1103:
1099:
1098:
1095:
1089:(pet raccoon)
1088:
1085:
1082:
1079:
1076:
1073:
1070:
1066:
1062:
1058:
1055:
1052:
1048:
1047:Olympia Brown
1044:
1041:
1039:(grandfather)
1038:
1035:
1032:
1029:
1026:
1025:John Coolidge
1023:
1020:
1017:
1016:
1014:
1010:
1003:
1002:
998:
996:
995:
990:
988:
985:
983:
980:
978:
975:
973:
970:
969:
967:
963:
956:
955:
951:
950:
948:
944:
938:
935:
933:
930:
928:
925:
923:
920:
918:
915:
913:
910:
909:
907:
903:
895:
892:
891:
890:
887:
885:
882:
880:
877:
874:
870:
867:(1916â1924),
866:
863:(1915â1934),
862:
859:(1912â1933),
858:
854:
850:
847:
845:
842:
840:
837:
835:
832:
829:
826:
823:
820:
816:
813:
811:
808:
807:
806:
803:
800:
796:
794:
791:
789:
786:
783:
779:
775:
774:Flood control
772:
770:
767:
765:
762:
760:
757:
755:
752:
749:
745:
742:
739:
736:
734:
731:
729:
726:
724:
721:
718:
714:
711:
709:
706:
703:
699:
695:
691:
688:
686:
683:
681:
678:
676:
673:
672:
670:
667:
662:
658:
653:
646:
636:
633:
631:
628:
626:
623:
620:
617:
615:
612:
610:
607:
605:
602:
598:
595:
594:
593:
590:
588:
585:
584:
582:
578:
570:
567:
563:
559:
556:
552:
548:
545:
541:
540:
537:
533:
526:
521:
519:
514:
512:
507:
506:
503:
494:
489:
486:
481:
480:
471:
468:
461:
459:
454:
446:
439:
436:
433:
430:
429:
425:
422:
419:
416:
415:
411:
408:
405:
402:
401:
397:
394:
391:
388:
387:
383:
380:
377:
374:
373:
369:
366:
363:
360:
359:
355:
352:
349:
346:
345:
341:
338:
335:
332:
331:
327:
324:
321:
318:
317:
313:
310:
307:
304:
303:
299:
296:
293:
290:
289:
285:
282:
279:
276:
275:
271:
268:
265:
262:
261:
257:
254:
251:
248:
247:
243:
240:
237:
234:
233:
229:
226:
223:
220:
219:
215:
212:
209:
206:
205:
201:
198:
195:
192:
191:
187:
184:
181:
178:
177:
173:
170:
167:
164:
163:
159:
156:
153:
150:
149:
145:
142:
139:
136:
135:
131:
128:
125:
122:
121:
118:
115:Combined Rate
113:
111:
106:
104:
99:
97:
92:
91:
88:
87:
83:
77:
71:
68:
66:
58:
56:
50:
48:
47: (1939))
46:
43:
39:
35:
29:
27:
23:
19:
1719:1846: Walker
1689:1816: Dallas
1631:2020 (CARES)
1260:
1128:
1107:
1100:
1083:(family dog)
1043:Arthur Brown
999:
993:
965:Public image
952:
822:McFadden Act
713:Civil rights
701:
488:
477:
470:
456:
114:
107:
100:
93:
79:
73:
62:
54:
30:
17:
15:
1825:1993: NAFTA
1714:1842: Black
1606:2017 (TCJA)
1581:2012 (ATRA)
1075:Edmund Rice
853:Banana Wars
571:(1919â1921)
560:(1921â1923)
549:(1923â1929)
108:Surtax Rate
101:Normal Rate
1850:Categories
1790:1948: GATT
1611:2018 (BBA)
1596:2015 (BBA)
1561:2010 (ACA)
1301:1940 (2nd)
1077:(ancestor)
661:Presidency
462:References
94:Net Income
1830:1994: WTO
1461:1986 Code
1361:1954 Code
1291:1939 Code
1053:(cousins)
905:Elections
597:gravesite
117:(percent)
110:(percent)
103:(percent)
96:(dollars)
1186:Internal
1135:Category
1033:(father)
871:(1922),
801:" (1927)
690:Taxation
666:timeline
431:100,000
80:45
1800:1974/75
1661:Tariffs
1431:Gas Tax
1188:Revenue
1087:Rebecca
1081:Rob Roy
884:Cabinet
417:80,000
403:70,000
389:64,000
375:60,000
361:56,000
347:52,000
333:48,000
319:44,000
305:40,000
291:36,000
277:32,000
263:28,000
249:24,000
235:22,000
221:20,000
207:18,000
193:16,000
179:14,000
165:10,000
1551:Crisis
1021:(wife)
1012:Family
957:(1929)
875:(1928)
830:(1928)
824:(1927)
740:(1924)
621:(1919)
151:8,000
137:4,000
84:
65:surtax
1451:COBRA
1027:(son)
946:Books
793:1927)
82:Stat.
40:
22:Stat.
1815:1988
1810:1984
1805:1979
1795:1962
1736:1875
1733:1872
1724:1857
1704:1832
1601:2016
1591:2014
1586:2012
1576:2011
1556:2009
1546:2008
1536:2007
1531:2006
1526:2006
1521:2005
1516:2004
1511:2003
1506:2002
1496:1998
1491:1997
1486:1996
1481:1993
1476:1990
1471:1988
1466:1987
1456:1986
1446:1984
1426:1982
1421:1981
1416:1980
1411:1978
1406:1977
1401:1976
1396:1975
1391:1971
1386:1969
1381:1968
1376:1966
1371:1964
1366:1962
1356:1954
1351:1951
1346:1950
1341:1950
1336:1948
1331:1945
1326:1944
1321:1943
1316:1943
1311:1942
1306:1941
1296:1940
1286:1937
1281:1936
1276:1935
1271:1934
1266:1932
1261:1928
1256:1926
1251:1924
1246:1921
1241:1918
1236:1917
1231:1916
1226:1914
1221:1913
1216:1909
1211:1894
1206:1864
1201:1862
1196:1861
580:Life
566:48th
555:29th
544:30th
479:1928
132:1.5
126:1.5
42:U.S.
16:The
992:SS
440:25
437:20
426:24
423:19
412:23
409:18
398:22
395:17
384:21
381:16
370:20
367:15
356:19
353:14
342:18
339:13
328:17
325:12
314:16
311:11
300:15
297:10
286:14
272:13
258:12
244:11
230:10
86:795
45:110
38:306
1852::
1067:,
1063:,
1059:,
1049:,
1045:,
855:,
780:,
700:,
696:,
434:5
420:5
406:5
392:5
378:5
364:5
350:5
336:5
322:5
308:5
294:5
283:9
280:5
269:8
266:5
255:7
252:5
241:6
238:5
227:5
224:5
216:9
213:4
210:5
202:8
199:3
196:5
188:7
185:2
182:5
174:6
171:1
168:5
160:5
157:0
154:5
146:3
143:0
140:3
129:0
123:0
36:,
1170:e
1163:t
1156:v
851:(
797:"
784:)
776:(
750:)
746:(
719:)
715:(
704:)
692:(
668:)
664:(
524:e
517:t
510:v
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