22:
840:
770:
815:
695:
377:
700:
720:
650:
710:
785:
1055:
775:
635:
625:
670:
210:
A Excess
Profits Tax was levied on the excess profits net income (i.e., net income less allowances and exemptions) of corporations as shown in the following table.
755:
705:
1019:
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605:
580:
39:
680:
675:
665:
615:
640:
825:
989:
850:
730:
1014:
835:
800:
368:
1065:
780:
86:
1024:
58:
715:
425:
620:
525:
105:
65:
860:
845:
555:
765:
520:
224:
160:
725:
43:
72:
1060:
810:
805:
745:
660:
645:
560:
490:
959:
949:
790:
735:
415:
410:
1009:
1004:
979:
974:
54:
690:
630:
795:
575:
685:
595:
361:
1029:
969:
435:
32:
338:
327:
898:
655:
600:
585:
984:
385:
79:
354:
994:
964:
760:
610:
590:
570:
565:
550:
540:
535:
530:
515:
510:
505:
495:
485:
480:
475:
470:
465:
460:
455:
450:
445:
440:
430:
420:
405:
400:
395:
820:
750:
545:
126:
999:
346:
944:
939:
928:
923:
913:
908:
903:
893:
888:
883:
878:
873:
868:
1049:
1034:
918:
119:
310:
is allowed, and also an "excess profits credit" and "unused excess profits credit."
954:
21:
143:
129:(top rate 50%) and increased corporate tax rates (top rate from 33% to 35%).
830:
228:
164:
350:
15:
859:
384:
46:. Unsourced material may be challenged and removed.
146:of corporations as shown in the following table.
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8:
1056:United States federal taxation legislation
378:United States federal taxation legislation
369:
355:
347:
106:Learn how and when to remove this message
212:
148:
320:
7:
44:adding citations to reliable sources
219:Excess Profits Tax on Corporations
14:
851:2021 (Infrastructure, PL 117–58)
20:
142:A Normal Tax was levied on the
31:needs additional citations for
1:
841:2021 (Defense Authorization)
55:"Second Revenue Act of 1940"
1066:76th United States Congress
846:2021 (American Rescue Plan)
1082:
217:Second Revenue Act of 1940
155:Normal Tax on Corporations
153:Second Revenue Act of 1940
123:Second Revenue Act of 1940
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975:1922: Fordney–McCumber
836:2020 (Appropriations)
826:2020 (Families First)
816:2018 (Appropriations)
1061:1940 in American law
899:1828: "Abominations"
125:created a corporate
40:improve this article
960:1909: Payne–Aldrich
950:1894: Wilson–Gorman
133:Tax on corporations
980:1930: Smoot–Hawley
879:1791: Hamilton III
206:Excess Profits Tax
127:excess profits tax
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884:1792: Hamilton IV
874:1790: Hamilton II
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985:1934: Reciprocal
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89:
48:
24:
16:
1081:
1080:
1076:
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1070:
1046:
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1044:
1039:
1020:1988: Canada FT
970:1921: Emergency
965:1913: Underwood
894:1824: Sectional
855:
741:2007 (Mortgage)
641:1983 (PL 98-76)
636:1983 (PL 98-67)
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317:
249:
242:
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238:
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181:
174:
157:
154:
140:
135:
112:
101:
95:
92:
49:
47:
37:
25:
12:
11:
5:
1079:
1077:
1069:
1068:
1063:
1058:
1048:
1047:
1041:
1040:
1038:
1037:
1032:
1027:
1022:
1017:
1012:
1007:
1002:
997:
992:
987:
982:
977:
972:
967:
962:
957:
952:
947:
945:1890: McKinley
942:
937:
934:
931:
926:
921:
916:
911:
906:
901:
896:
891:
886:
881:
876:
871:
865:
863:
857:
856:
854:
853:
848:
843:
838:
833:
828:
823:
818:
813:
808:
803:
798:
793:
788:
783:
778:
773:
768:
763:
758:
753:
748:
743:
738:
733:
728:
723:
718:
713:
708:
703:
698:
693:
688:
683:
678:
673:
668:
663:
658:
653:
648:
643:
638:
633:
628:
623:
618:
613:
608:
603:
598:
593:
588:
583:
578:
573:
568:
563:
558:
553:
548:
543:
538:
533:
528:
523:
518:
513:
508:
503:
498:
493:
488:
483:
478:
473:
468:
463:
458:
453:
448:
443:
438:
433:
428:
423:
418:
413:
408:
403:
398:
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390:
382:
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366:
359:
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331:
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281:
277:
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273:
269:
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265:
261:
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257:
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252:
245:
239:Excess Profits
233:
232:
207:
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200:
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185:
184:
177:
169:
168:
139:
136:
134:
131:
114:
113:
28:
26:
19:
13:
10:
9:
6:
4:
3:
2:
1078:
1067:
1064:
1062:
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1036:
1033:
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1028:
1026:
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940:1883: Mongrel
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929:1861: Morrill
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832:
829:
827:
824:
822:
821:2019 (SECURE)
819:
817:
814:
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809:
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804:
802:
799:
797:
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792:
789:
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769:
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701:2001 (EGTRRA)
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57: –
56:
52:
51:Find sources:
45:
41:
35:
34:
29:This article
27:
23:
18:
17:
919:1846: Walker
889:1816: Dallas
831:2020 (CARES)
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93:
83:
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69:
62:
50:
38:Please help
33:verification
30:
1025:1993: NAFTA
914:1842: Black
806:2017 (TCJA)
781:2012 (ATRA)
1050:Categories
990:1948: GATT
811:2018 (BBA)
796:2015 (BBA)
761:2010 (ACA)
501:1940 (2nd)
315:References
241:Net Income
173:Net Income
144:net income
138:Normal tax
96:March 2009
66:newspapers
1030:1994: WTO
661:1986 Code
561:1954 Code
491:1939 Code
339:Facsimile
328:Facsimile
250:(percent)
243:(dollars)
182:(percent)
175:(dollars)
386:Internal
237:Adjusted
223:53
159:53
1000:1974/75
861:Tariffs
631:Gas Tax
388:Revenue
308:$ 5,000
296:500,000
288:250,000
280:100,000
80:scholar
751:Crisis
272:50,000
264:25,000
227:
196:25,000
163:
82:
75:
68:
61:
53:
651:COBRA
225:Stat.
191:22.1
161:Stat.
87:JSTOR
73:books
1015:1988
1010:1984
1005:1979
995:1962
936:1875
933:1872
924:1857
904:1832
801:2016
791:2014
786:2012
776:2011
756:2009
746:2008
736:2007
731:2006
726:2006
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461:1928
456:1926
451:1924
446:1921
441:1918
436:1917
431:1916
426:1914
421:1913
416:1909
411:1894
406:1864
401:1862
396:1861
248:Rate
180:Rate
118:The
59:news
299:50
291:45
283:40
275:35
267:33
259:25
229:975
199:35
165:974
42:by
1052::
370:e
363:t
356:v
256:0
188:0
109:)
103:(
98:)
94:(
84:·
77:·
70:·
63:·
36:.
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