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The United States Revenue Act of 1945 repealed the excess profits tax, reduced individual income tax rates (the top rate fell from 94 percent to 86.45 percent), and reduced corporate tax rates (the top rate dropped from 40 percent to 38 percent).

References

1. Shoup, Carl S. (1 January 1945). "The Revenue Act of 1945". Political Science Quarterly. pp. 481–491. doi:10.2307/2144666. Retrieved August 23, 2016. {{cite web}}: Unknown parameter |subscription= ignored (|url-access= suggested) (help)

External links

• Full text of the Act

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