Second Revenue Act of 1940

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The United States Second Revenue Act of 1940 created a corporate excess profits tax (top rate 50%) and increased corporate tax rates (top rate from 22.1% to 24%).


Tax Acts of the United States
Internal Revenue: 1861 • 1862 • 1864 • 1913 • 1916 • 1917 • 1918 • 1921 • 1924 • 1926 • 1928 • 1932 • 1935 • 1940 • 1940 • 1941 • 1942 • 1943 • 1943 • 1944 • 1945 • 1948 • 1950 • 1950 • 1951 • 1954 • 1954 • 1962 • 1964 • 1968 • 1969 • 1971 • 1975 • 1976 • 1977 • 1978 • 1981 • 1982 • 1986 • 1990 • 1993 • 1996 • 1997 • 1998 • 2001 • 2002 • 2003 • 2006

Tariffs: 1789: Hamilton I • 1790: Hamilton II • 1792: Hamilton III • 1816: Dallas • 1824: Sectional • 1828: Abominations • 1832 • 1833: Compromise • 1842: Black • 1846: Walker • 1857 • 1861: Morrill • 1872 • 1875 • 1883: Mongrel • 1890: McKinley • 1894: Wilson-Gorman • 1897: Dingley • 1909: Payne-Aldrich • 1913: Underwood • 1921: Emergency • 1922: Fordney-McCumber • 1930: Smoot-Hawley • 1934: Reciprocal • 1948: GATT • 1962 • 1974/75 • 1979 • 1984 • 1988 • 1989: Canada FT • 1993: NAFTA • 1994: WTO • 2002: Steel
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