Eleven years later, the Department of Justice assumed primary prohibition enforcement duties.ġ931 - The IRS Intelligence Unit used an undercover agent to gather evidence against gangster Al Capone. Congress passed the Volstead Act, which gave the Commissioner of Internal Revenue the primary responsibility for enforcement of Prohibition.
It codified all existing tax laws and imposed a progressive income-tax rate structure of up to 77 percent.ġ919 - The states ratified the 18th Amendment, barring the manufacture, sale or transport of intoxicating beverages. The first Form 1040 was introduced.ġ918 - The Revenue Act of 1918 raised even greater sums for the World War I effort. It also repealed the 1909 corporate income tax. The amendment stated, "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." Later, Congress adopted a 1 percent tax on net personal income of more than $3,000 with a surtax of 6 percent on incomes of more than $500,000. Congress also levied a 1 percent tax on net corporate incomes of more than $5,000.ġ913 - As the threat of war loomed, Wyoming became the 36 th and last state needed to ratify the 16th Amendment. The income tax division was disbanded.ġ909 - President Taft recommended Congress propose a constitutional amendment that would give the government the power to tax incomes without apportioning the burden among the states in line with population. From 1868 until 1913, 90 percent of all revenue came from taxes on liquor, beer, wine and tobacco.ġ894 - The Wilson Tariff Act revived the income tax and an income tax division within the Bureau of Internal Revenue was created.ġ895 - Supreme Court ruled the new income tax unconstitutional on the grounds that it was a direct tax and not apportioned among the states on the basis of population. It levied a 3 percent tax on incomes between $600 and $10,000 and a 5 percent tax on incomes of more than $10,000.ġ867 - Heeding public opposition to the income tax, Congress cut the tax rate. The measure created a Commissioner of Internal Revenue and the nation's first income tax. 1862 - President Lincoln signed into law a revenue-raising measure to help pay for Civil War expenses.
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