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The United States Revenue Act of 1945, Public Law 214, 59 Stat. 556 (Nov. 8, 1945), repealed the excess profits tax, reduced individual income tax rates (the top rate fell from 94 percent to 86.45 percent), and reduced corporate tax rates (the top rate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. JSTOR 2144666. {{cite web}}: Missing or empty |url= (help)

External links

• Full text of the Act

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