Английская Википедия:Individual Income Tax Act of 1944
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The Individual Income Tax Act of 1944, Pub. L. No. 315, Ch. 210, 58 Stat. 231 (May 29, 1944), raised individual income tax rates in the United States[1] and repealed the 3% Victory Tax.[2]
The Act also amended section 22 of the Internal Revenue Code of 1939 to provide a definition for "adjusted gross income".[3]
It standardized the value of personal exemptions at $500 per person for those with adjusted gross income of $5,000 or more.[4]
The provisions of the Act were generally effective for tax years that began after December 31, 1943.[5]
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