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L. No. 75-377, ch. 815, 50 <a href="/wiki/United_States_Statutes_at_Large" title="United States Statutes at Large">Stat.</a> <a rel="nofollow" class="external text" href="https://legislink.org/us/stat-50-813">813</a> was entitled: “An act to provide revenue, equalize taxation, prevent tax evasion and avoidance, and for other purposes.” </p><p>In a contemporary article published in the journal of the American Bar Association, it was described as "not a Measure of Wide Scope." The author noted that it included changes "Relating to Domestic Personal Holding Companies." <a rel="nofollow" class="external free" href="https://heinonline.org/HOL/LandingPage?handle=hein.journals/abaj23&div=211&id=&page=">https://heinonline.org/HOL/LandingPage?handle=hein.journals/abaj23&div=211&id=&page=</a> </p> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul 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title="Edit this template">e</abbr></a></li></ul></div><div id="United_States_federal_taxation_legislation" style="font-size:114%;margin:0 4em"><a href="/wiki/Amendments_to_the_Internal_Revenue_Laws_of_the_United_States" title="Amendments to the Internal Revenue Laws of the United States">United States federal taxation legislation</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Internal_Revenue_Code" title="Internal Revenue Code">Internal<br />Revenue</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Revenue_Act_of_1861" title="Revenue Act of 1861">1861</a></li> <li><a href="/wiki/Revenue_Act_of_1862" title="Revenue Act of 1862">1862</a></li> <li><a href="/wiki/Revenue_Act_of_1864" title="Revenue Act of 1864">1864</a></li> <li><a href="/wiki/Wilson%E2%80%93Gorman_Tariff_Act" title="Wilson–Gorman Tariff Act">1894</a></li> <li><a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">1909</a></li> <li><a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">1913</a></li> <li><a href="/wiki/Emergency_Internal_Revenue_Tax_Act" title="Emergency Internal Revenue Tax Act">1914</a></li> <li><a href="/wiki/Revenue_Act_of_1916" title="Revenue Act of 1916">1916</a></li> <li><a href="/wiki/War_Revenue_Act_of_1917" title="War Revenue Act of 1917">1917</a></li> <li><a href="/wiki/Revenue_Act_of_1918" title="Revenue Act of 1918">1918</a></li> <li><a href="/wiki/Revenue_Act_of_1921" title="Revenue Act of 1921">1921</a></li> <li><a href="/wiki/Revenue_Act_of_1924" title="Revenue Act of 1924">1924</a></li> <li><a href="/wiki/Revenue_Act_of_1926" title="Revenue Act of 1926">1926</a></li> <li><a href="/wiki/Revenue_Act_of_1928" title="Revenue Act of 1928">1928</a></li> <li><a href="/wiki/Revenue_Act_of_1932" title="Revenue Act of 1932">1932</a></li> <li><a href="/wiki/Revenue_Act_of_1934" title="Revenue Act of 1934">1934</a></li> <li><a href="/wiki/Revenue_Act_of_1935" title="Revenue Act of 1935">1935</a></li> <li><a href="/wiki/Revenue_Act_of_1936" title="Revenue Act of 1936">1936</a></li> <li><a class="mw-selflink selflink">1937</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1939" class="mw-redirect" title="Internal Revenue Code of 1939">1939 Code</a></li> <li><a href="/wiki/Revenue_Act_of_1940" title="Revenue Act of 1940">1940</a></li> <li><a href="/wiki/Second_Revenue_Act_of_1940" title="Second Revenue Act of 1940">1940 (2nd)</a></li> <li><a href="/wiki/Revenue_Act_of_1941" title="Revenue Act of 1941">1941</a></li> <li><a href="/wiki/Revenue_Act_of_1942" title="Revenue Act of 1942">1942</a></li> <li><a href="/wiki/Revenue_Act_of_1943" title="Revenue Act of 1943">1943</a></li> <li><a href="/wiki/Current_Tax_Payment_Act_of_1943" title="Current Tax Payment Act of 1943">1943</a></li> <li><a href="/wiki/Individual_Income_Tax_Act_of_1944" title="Individual Income Tax Act of 1944">1944</a></li> <li><a href="/wiki/Revenue_Act_of_1945" title="Revenue Act of 1945">1945</a></li> <li><a href="/wiki/Revenue_Act_of_1948" title="Revenue Act of 1948">1948</a></li> <li><a href="/wiki/Revenue_Act_of_1950" title="Revenue Act of 1950">1950</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">1950</a></li> <li><a href="/wiki/Revenue_Act_of_1951" title="Revenue Act of 1951">1951</a></li> <li><a href="/wiki/Excise_Tax_Reduction_Act_of_1954" title="Excise Tax Reduction Act of 1954">1954</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1954" class="mw-redirect" title="Internal Revenue Code of 1954">1954 Code</a></li> <li><a href="/wiki/Revenue_Act_of_1962" title="Revenue Act of 1962">1962</a></li> <li><a href="/wiki/Revenue_Act_of_1964" title="Revenue Act of 1964">1964</a></li> <li><a href="/wiki/Tax_Adjustment_Act_of_1966" title="Tax Adjustment Act of 1966">1966</a></li> <li><a href="/wiki/Revenue_and_Expenditure_Control_Act_of_1968" title="Revenue and Expenditure Control Act of 1968">1968</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1969" title="Tax Reform Act of 1969">1969</a></li> <li><a href="/wiki/Revenue_Act_of_1971" title="Revenue Act of 1971">1971</a></li> <li><a href="/wiki/Tax_Reduction_Act_of_1975" title="Tax Reduction Act of 1975">1975</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1976" title="Tax Reform Act of 1976">1976</a></li> <li><a href="/wiki/Tax_Reduction_and_Simplification_Act_of_1977" title="Tax Reduction and Simplification Act of 1977">1977</a></li> <li><a href="/wiki/Revenue_Act_of_1978" title="Revenue Act of 1978">1978</a></li> <li><a href="/wiki/Crude_Oil_Windfall_Profit_Tax_Act_of_1980" title="Crude Oil Windfall Profit Tax Act of 1980">1980</a></li> <li><a href="/wiki/Economic_Recovery_Tax_Act_of_1981" title="Economic Recovery Tax Act of 1981">1981</a></li> <li><a href="/wiki/Tax_Equity_and_Fiscal_Responsibility_Act_of_1982" title="Tax Equity and Fiscal Responsibility Act of 1982">1982</a></li> <li><a href="/wiki/Highway_Revenue_Act_of_1982" class="mw-redirect" title="Highway Revenue Act of 1982">Gas Tax</a></li> <li><a href="/wiki/Interest_and_Dividend_Tax_Compliance_Act_of_1983" title="Interest and Dividend Tax Compliance Act of 1983">1983 (PL 98-67)</a></li> <li><a href="/wiki/Railroad_Retirement_Solvency_Act_of_1983" title="Railroad Retirement Solvency Act of 1983">1983 (PL 98-76)</a></li> <li><a href="/wiki/Deficit_Reduction_Act_of_1984" title="Deficit Reduction Act of 1984">1984</a></li> <li><a href="/wiki/Consolidated_Omnibus_Budget_Reconciliation_Act_of_1985" title="Consolidated Omnibus Budget Reconciliation Act of 1985">COBRA</a></li> <li><a href="/wiki/Tax_Reform_Act_of_1986" title="Tax Reform Act of 1986">1986</a></li> <li><a href="/wiki/Internal_Revenue_Code_of_1986" class="mw-redirect" title="Internal Revenue Code of 1986">1986 Code</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1987" title="Omnibus Budget Reconciliation Act of 1987">1987</a></li> <li><a href="/wiki/Technical_and_Miscellaneous_Revenue_Act_of_1988" title="Technical and Miscellaneous Revenue Act of 1988">1988</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1990" title="Omnibus Budget Reconciliation Act of 1990">1990</a></li> <li><a href="/wiki/Omnibus_Budget_Reconciliation_Act_of_1993" title="Omnibus Budget Reconciliation Act of 1993">1993</a></li> <li><a href="/wiki/Taxpayer_Bill_of_Rights_2" title="Taxpayer Bill of Rights 2">1996</a></li> <li><a href="/wiki/Taxpayer_Relief_Act_of_1997" title="Taxpayer Relief Act of 1997">1997</a></li> <li><a href="/wiki/Internal_Revenue_Service_Restructuring_and_Reform_Act_of_1998" title="Internal Revenue Service Restructuring and Reform Act of 1998">1998</a></li> <li><a href="/wiki/Economic_Growth_and_Tax_Relief_Reconciliation_Act_of_2001" title="Economic Growth and Tax Relief Reconciliation Act of 2001">2001 (EGTRRA)</a></li> <li><a href="/wiki/Job_Creation_and_Worker_Assistance_Act_of_2002" title="Job Creation and Worker Assistance Act of 2002">2002</a></li> <li><a href="/wiki/Jobs_and_Growth_Tax_Relief_Reconciliation_Act_of_2003" title="Jobs and Growth Tax Relief Reconciliation Act of 2003">2003</a></li> <li><a href="/wiki/American_Jobs_Creation_Act_of_2004" title="American Jobs Creation Act of 2004">2004</a></li> <li><a href="/wiki/Tax_Increase_Prevention_and_Reconciliation_Act_of_2005" title="Tax Increase Prevention and Reconciliation Act of 2005">2005</a></li> <li><a href="/wiki/Pension_Protection_Act_of_2006" title="Pension Protection Act of 2006">2006</a></li> <li><a href="/wiki/Tax_Relief_and_Health_Care_Act_of_2006" title="Tax Relief and Health Care Act of 2006">2006</a></li> <li><a href="/w/index.php?title=Tax_Increase_Prevention_Act_of_2007&action=edit&redlink=1" class="new" title="Tax Increase Prevention Act of 2007 (page does not exist)">2007</a></li> <li><a href="/wiki/Mortgage_Forgiveness_Debt_Relief_Act_of_2007" title="Mortgage Forgiveness Debt Relief Act of 2007">2007 (Mortgage)</a></li> <li><a href="/wiki/Economic_Stimulus_Act_of_2008" title="Economic Stimulus Act of 2008">2008</a></li> <li><a href="/wiki/Public_Law_110-343" title="Public Law 110-343">Crisis</a></li> <li><a href="/wiki/American_Recovery_and_Reinvestment_Act_of_2009" title="American Recovery and Reinvestment Act of 2009">2009</a></li> <li><a href="/wiki/Affordable_Care_Act" title="Affordable Care Act">2010 (ACA)</a></li> <li><a href="/wiki/Small_Business_Jobs_Act_of_2010" title="Small Business Jobs Act of 2010">2010 (PL 111–240)</a></li> <li><a href="/wiki/Tax_Relief,_Unemployment_Insurance_Reauthorization,_and_Job_Creation_Act_of_2010" title="Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010">2010 (PL 111-312)</a></li> <li><a href="/wiki/Temporary_Payroll_Tax_Cut_Continuation_Act_of_2011" class="mw-redirect" title="Temporary Payroll Tax Cut Continuation Act of 2011">2011</a></li> <li><a href="/wiki/American_Taxpayer_Relief_Act_of_2012" title="American Taxpayer Relief Act of 2012">2012 (ATRA)</a></li> <li><a href="/wiki/Middle_Class_Tax_Relief_and_Job_Creation_Act_of_2012" title="Middle Class Tax Relief and Job Creation Act of 2012">2012</a></li> <li><a href="/w/index.php?title=Tax_Increase_Prevention_Act_of_2014&action=edit&redlink=1" class="new" title="Tax Increase Prevention Act of 2014 (page does not exist)">2014</a></li> <li><a href="/w/index.php?title=Bipartisan_Budget_Act_of_2015&action=edit&redlink=1" class="new" title="Bipartisan Budget Act of 2015 (page does not exist)">2015 (BBA)</a></li> <li><a href="/wiki/Consolidated_Appropriations_Act,_2016" title="Consolidated Appropriations Act, 2016">2016</a></li> <li><a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">2017 (TCJA)</a></li> <li><a href="/wiki/Bipartisan_Budget_Act_of_2018" title="Bipartisan Budget Act of 2018">2018 (BBA)</a></li> <li><a href="/w/index.php?title=Fourth_Continuing_Appropriations_for_Fiscal_Year_2018,_Federal_Register_Printing_Savings,_Healthy_Kids,_Health-Related_Taxes,_and_Budgetary_Effects&action=edit&redlink=1" class="new" title="Fourth Continuing Appropriations for Fiscal Year 2018, Federal Register Printing Savings, Healthy Kids, Health-Related Taxes, and Budgetary Effects (page does not exist)">2018 (Appropriations)</a></li> <li><a href="/wiki/SECURE_Act_of_2019" class="mw-redirect" title="SECURE Act of 2019">2019 (SECURE)</a></li> <li><a href="/wiki/Families_First_Coronavirus_Response_Act" title="Families First Coronavirus Response Act">2020 (Families First)</a></li> <li><a href="/wiki/CARES_Act" title="CARES Act">2020 (CARES)</a></li> <li><a href="/wiki/Consolidated_Appropriations_Act,_2021" title="Consolidated Appropriations Act, 2021">2020 (Appropriations)</a></li> <li><a href="/wiki/William_M._(Mac)_Thornberry_National_Defense_Authorization_Act_for_Fiscal_Year_2021" class="mw-redirect" title="William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021">2021 (Defense Authorization)</a></li> <li><a href="/wiki/American_Rescue_Plan_Act_of_2021" title="American Rescue Plan Act of 2021">2021 (American Rescue Plan)</a></li> <li><a href="/wiki/Infrastructure_Investment_and_Jobs_Act" title="Infrastructure Investment and Jobs Act">2021 (Infrastructure, PL 117–58)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Tariffs_in_United_States_history" class="mw-redirect" title="Tariffs in United States history">Tariffs</a></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tariff_of_1789" title="Tariff of 1789">1789: Hamilton I</a></li> <li><a href="/wiki/Tariff_of_1790" title="Tariff of 1790">1790: Hamilton II</a></li> <li><a href="/wiki/Tariff_of_1791" title="Tariff of 1791">1791: Hamilton III</a></li> <li><a href="/wiki/Tariff_of_1792" title="Tariff of 1792">1792: Hamilton IV</a></li> <li><a href="/wiki/Tariff_of_1816" title="Tariff of 1816">1816: Dallas</a></li> <li><a href="/wiki/Tariff_of_1824" title="Tariff of 1824">1824: Sectional</a></li> <li><a href="/wiki/Tariff_of_Abominations" title="Tariff of Abominations">1828: "Abominations"</a></li> <li><a href="/wiki/Tariff_of_1832" title="Tariff of 1832">1832</a></li> <li><a href="/wiki/Tariff_of_1833" title="Tariff of 1833">1833: Compromise</a></li> <li><a href="/wiki/Tariff_of_1842" title="Tariff of 1842">1842: Black</a></li> <li><a href="/wiki/Walker_tariff" title="Walker tariff">1846: Walker</a></li> <li><a href="/wiki/Tariff_of_1857" title="Tariff of 1857">1857</a></li> <li><a href="/wiki/Morrill_Tariff" title="Morrill Tariff">1861: Morrill</a></li> <li>1872</li> <li>1875</li> <li><a href="/wiki/Tariff_of_1883" title="Tariff of 1883">1883: Mongrel</a></li> <li><a href="/wiki/McKinley_Tariff" title="McKinley Tariff">1890: McKinley</a></li> <li><a href="/wiki/Wilson%E2%80%93Gorman_Tariff_Act" title="Wilson–Gorman Tariff Act">1894: Wilson–Gorman</a></li> <li><a href="/wiki/Dingley_Act" title="Dingley Act">1897: Dingley</a></li> <li><a href="/wiki/Payne%E2%80%93Aldrich_Tariff_Act" title="Payne–Aldrich Tariff Act">1909: Payne–Aldrich</a></li> <li><a href="/wiki/Revenue_Act_of_1913" title="Revenue Act of 1913">1913: Underwood</a></li> <li><a href="/wiki/Emergency_Tariff_of_1921" title="Emergency Tariff of 1921">1921: Emergency</a></li> <li><a href="/wiki/Fordney%E2%80%93McCumber_Tariff" title="Fordney–McCumber Tariff">1922: Fordney–McCumber</a></li> <li><a href="/wiki/Smoot%E2%80%93Hawley_Tariff_Act" title="Smoot–Hawley Tariff Act">1930: Smoot–Hawley</a></li> <li><a href="/wiki/Reciprocal_Tariff_Act" title="Reciprocal Tariff Act">1934: Reciprocal</a></li> <li><a href="/wiki/General_Agreement_on_Tariffs_and_Trade" title="General Agreement on Tariffs and Trade">1948: GATT</a></li> <li><a href="/wiki/Trade_Expansion_Act" title="Trade Expansion Act">1962</a></li> <li><a href="/wiki/Trade_Act_of_1974" title="Trade Act of 1974">1974/75</a></li> <li><a href="/wiki/Trade_Agreements_Act_of_1979" title="Trade Agreements Act of 1979">1979</a></li> <li><a href="/wiki/Trade_and_Tariff_Act_of_1984" title="Trade and Tariff Act of 1984">1984</a></li> <li><a href="/wiki/Omnibus_Trade_and_Competitiveness_Act" title="Omnibus Trade and Competitiveness Act">1988</a></li> <li><a href="/wiki/Canada%E2%80%93United_States_Free_Trade_Agreement" title="Canada–United States Free Trade Agreement">1988: Canada FT</a></li> <li><a href="/wiki/North_American_Free_Trade_Agreement" title="North American Free Trade Agreement">1993: NAFTA</a></li> <li><a href="/wiki/World_Trade_Organization" title="World Trade Organization">1994: WTO</a></li> <li><a href="/wiki/Trump_tariffs" title="Trump tariffs">2018/2019: Trump</a></li></ul> </div></td></tr></tbody></table></div> <p><br /> </p> <style 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