|
gptkbp:instance_of
|
gptkb:legislation
|
|
gptkbp:affects
|
expanded federal taxation powers
|
|
gptkbp:amended_by
|
gptkb:Revenue_Act_of_1866
|
|
gptkbp:context
|
post-Civil War economy
|
|
gptkbp:controversy
|
debate over taxation
|
|
gptkbp:effective_date
|
1865
|
|
gptkbp:enacted_by
|
gptkb:legislation
|
|
gptkbp:enforces
|
gptkb:fines_for_non-compliance
penalties for tax evasion
audits of taxpayers
|
|
gptkbp:goal
|
funding the Union war effort
|
|
gptkbp:governing_body
|
gptkb:Bureau_of_Internal_Revenue
|
|
gptkbp:historical_context
|
gptkb:Reconstruction_Era
|
|
gptkbp:historical_significance
|
first federal income tax
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Revenue Act of 1865
|
|
gptkbp:impact
|
increased federal revenue
|
|
gptkbp:includes_provisions_for
|
certain veterans
certain orphans
certain widows
|
|
gptkbp:influenced_by
|
gptkb:War_Revenue_Act_of_1864
|
|
gptkbp:introduced
|
gptkb:legislation
|
|
gptkbp:is_implemented_in
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:legacy
|
foundation for modern tax system
|
|
gptkbp:legislation
|
gptkb:Revenue_Act_of_1866
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
gptkb:Tax_Reform_Act_of_1969
gptkb:American_Taxpayer_Relief_Act_of_2012
gptkb:Internal_Revenue_Act_of_1862
gptkb:Taxpayer_Relief_Act_of_1997
Tax Increase Prevention Act of 2014
|
|
gptkbp:mandates
|
income tax
property tax
excise tax
|
|
gptkbp:public_perception
|
mixed responses
opposition from wealthy individuals
support from some business sectors
|
|
gptkbp:purpose
|
to provide for the collection of taxes
|
|
gptkbp:related_to
|
gptkb:war
|
|
gptkbp:repealed_by
|
gptkb:Revenue_Act_of_1867
|
|
gptkbp:revenue
|
infrastructure projects
tax on goods
military funding
funding public services
tax on profits
government salaries
tax on services
|
|
gptkbp:signed_by
|
gptkb:President_Abraham_Lincoln
|
|
gptkbp:type_of
|
10% on incomes over $50,000
3% on incomes over $600
5% on incomes over $10,000
20% on incomes over $100,000
|
|
gptkbp:bfsParent
|
gptkb:Internal_Revenue_Act_of_1864
|
|
gptkbp:bfsLayer
|
6
|