Timelines
Federal Taxation

  • 1846
    Objections To War Taxes Dismissed

  • 1864
    Congress Passes An Income Tax To Pay For Civil War

  • 1895
    Federal Income Tax Not Allowed

  • 1909
    Congress Passes Sixteenth Amendment

  • 1913
    Court Defines “Income”
    Sixteenth Amendment Ratified

  • 1918
    Top Income Tax Rate Hits 77 Percent

  • 1924
    U.S. Tax Court Established

  • 1927
    Illegal Gains Are Subject To Income Tax

  • 1943
    Government Begins Withholding Taxes From Wages And Salaries

  • 1953
    Bureau Of Internal Revenue Becomes Internal Revenue Service

  • 1955
    Gross Income Defined As 'All Income From Whatever Source Derived'

  • 2003
    Courts Issues Fines For 'Frivolous Arguments' To Avoid Paying Taxes