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Revenue Act of 1913
Revenue Act of 1913, også kendt som Tariff Act, Underwood Tariff, Underwood Act, Underwood Tariff Act eller Underwood-Simmons Act (ch. 16, 38 Stat. 114, October 3, 1913), genindførte den føderale indkomstskat efter ratifikationen af det 16. tillæg og sænkede basistoldsatserne fra 40 % til 25 %, hvilket var langt under Payne-Aldrich Tariff Act fra 1909. Loven blev underskrevet af præsident Woodrow Wilson den 3. oktober 1913 og var sponsoreret af Alabamas repræsentant Oscar Underwood.
Revenue Act of 1913
The Revenue Act of 1913, also known as the Tariff Act, the Underwood Tariff, the Underwood Act, the Underwood Tariff Act, or the Underwood-Simmons Act (ch. 16, 38 Stat. 114, October 3, 1913), re-imposed the federal income tax after the ratification of the Sixteenth Amendment and lowered basic tariff rates from 40% to 25%, well below the Payne-Aldrich Tariff Act of 1909. It was signed into law by President Woodrow Wilson on October 3, 1913 and was sponsored by Alabama Representative Oscar Underwood.
Revenue Act of 1913