Statements (55)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legislation
|
| gptkbp:allows |
tax deductions for certain expenses
|
| gptkbp:amended_by |
subsequent tax legislation
|
| gptkbp:applies_to |
individuals and corporations
|
| gptkbp:collection |
through local collectors
|
| gptkbp:depicted_in |
a precedent for future taxation
|
| gptkbp:effective_date |
1863
|
| gptkbp:enacted_by |
gptkb:legislation
|
| gptkbp:enforces |
gptkb:the_Internal_Revenue_Service
|
| gptkbp:established |
internal revenue system
|
| gptkbp:examines |
scholars of American history
|
| gptkbp:growth_rate |
3% on incomes over $800
|
| gptkbp:historical_debate |
in Congress prior to enactment
|
| https://www.w3.org/2000/01/rdf-schema#label |
Tax Act of 1863
|
| gptkbp:increased |
government oversight of finances
|
| gptkbp:influenced |
modern tax systems in the U. S.
|
| gptkbp:influenced_by |
financial needs of the Union
the need for military funding |
| gptkbp:introduced |
gptkb:Salmon_P._Chase
|
| gptkbp:is_aimed_at |
wealthy individuals
reducing the national debt |
| gptkbp:is_challenged_by |
in courts for its constitutionality
tax protestors |
| gptkbp:is_considered |
a temporary measure
a landmark in U. S. tax history |
| gptkbp:is_criticized_for |
its complexity
due to its impact on citizens |
| gptkbp:is_designed_to |
address wartime financial challenges
|
| gptkbp:is_discussed_in |
historical analyses of taxation
|
| gptkbp:is_documented_in |
gptkb:government_records
|
| gptkbp:is_implemented_in |
during a time of national crisis
|
| gptkbp:is_linked_to |
the economic conditions of the 1860s
|
| gptkbp:is_opposed_by |
certain political factions
|
| gptkbp:is_part_of |
the broader context of wartime legislation
Civil War financing efforts the economic policies of the Union during the Civil War revenue measures during the Civil War the evolution of U. S. tax policy the fiscal strategy of the Union the legislative response to the Civil War. |
| gptkbp:is_promoted_by |
the Lincoln administration
|
| gptkbp:is_referenced_in |
political debates about taxation
|
| gptkbp:is_supported_by |
some business leaders
|
| gptkbp:led_to |
increased federal revenue
the establishment of a tax code |
| gptkbp:purpose |
to raise revenue for the Civil War
|
| gptkbp:repealed_by |
the Revenue Act of 1872
|
| gptkbp:replaced_by |
gptkb:Internal_Revenue_Act_of_1864
|
| gptkbp:requires |
annual tax returns
|
| gptkbp:resulted_in |
creation of the Office of Internal Revenue
the first federal income tax in the U. S. |
| gptkbp:signed_by |
gptkb:President_Abraham_Lincoln
|
| gptkbp:type_of |
income
|
| gptkbp:bfsParent |
gptkb:Confederate_Congress
|
| gptkbp:bfsLayer |
4
|