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2. Legal history of income tax in the United States - Wikipedia

   en.wikipedia.org/wiki/Legal_history_of_income...

   In a 5–4 decision on April 8, 1895, the Court ruled that the unapportioned income tax on income from land was unconstitutional. On May 20, 1895, the Court expanded its holding to rule that the unapportioned income tax on income from personal property (such as interest income and dividend income) was also unconstitutional. [2]

3. State income tax - Wikipedia

   en.wikipedia.org/wiki/State_income_tax

   A "mirror" tax is a tax in a U.S. dependency in which the dependency adopts wholesale the U.S. federal income tax code, revising it by substituting the dependency's name for "United States" everywhere, and vice versa. The effect is that residents pay the equivalent of the federal income tax to the dependency, rather than to the U.S. government.

4. Progressivity in United States income tax - Wikipedia

   en.wikipedia.org/wiki/Progressivity_in_United...

   U.S. federal income (individual and corporate) and payroll tax rates by income percentile and component as projected for 2014 by the Tax Policy Center. [5] CBO Median Income Tax Rates CBO Data Shares of Market Income and Net Federal Taxes, By Income Group, 2010 CBO Data Shares of Market Income and Net Federal Taxes, By Income Group, 2010 - 99% and 1%

5. Revenue Act of 1862 - Wikipedia

   en.wikipedia.org/wiki/Revenue_Act_of_1862

   The income tax placed a 3% tax on all individuals whose annual incomes were above $800 per year. [5] That would have resulted in the exemption of many citizens due to lower average income. By 1862 the United States government realized that the war would not end quickly and the revenue from the income tax would be insufficient.

6. Presidential election campaign fund checkoff - Wikipedia

   en.wikipedia.org/wiki/Presidential_election...

   The federal government will match up to $250 of an individual's total contributions to an eligible candidate. Only candidates seeking nomination by a political party to the office of President are eligible to receive primary matching funds. In addition, a candidate must establish eligibility by submitting to the

7. Corporate tax in the United States - Wikipedia

   en.wikipedia.org/wiki/Corporate_tax_in_the...

   Further, most states deny tax exemption for interest income that is tax exempt at the federal level. CIT rates range from 1% to 12%, varying for every state. The most common federal taxable income is based on apportionment formulae. State and municipal taxes are deductible expenses for federal income tax purposes. [12]