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Currency [0]/Explanatory TextG5Explanatory Text % 0Good;Good  a%1 Heading 1G Heading 1 I}%O2 Heading 2G Heading 2 I}%?3 Heading 3G Heading 3 I}%234 Heading 49 Heading 4 I}% 5InputuInput ̙ ??v% 6 Linked CellK Linked Cell }% 7NeutralANeutral  e%"Normal 8Noteb Note   9OutputwOutput  ???%????????? ???:$Percent ;Title1Title I}% <TotalMTotal %OO= Warning Text? Warning Text %XTableStyleMedium9PivotStyleLight16`{Sheet1  ; 8Companies incorporated outside the U.S. are taxed on business income earned in the U.S. at the regular corporate rates, but may be taxed on investment income at taxes paid to foreign governments on foreign-source income can be credited against the U.S. tax otherwise due on that income. (Before 1918, the foreign taxes were were subject to reduced taxes. From 1921 to 1976, they were taxable only on U.S.-source income; since 1976, they have received a credit for manufacturing income met the stock ownership and other requirements could file consolidated returns, but the surtax on such a group was increased by 2 percentage points. The additional In recent years, there have also been  minimum taxes designed to supplement the regular taxes. These have the effect of a separate set of tax rates. These are noted in footnotes to the table.two rate structures. Before 1933, the proration was based on the number of months in each year; after 1932, it was based on the number of days in each year.21945. It was a deduction for income tax purposes.<credit, for the income tax and the other excess profits tax.the level of prewar profits. It was not offset against income tax, but the sum of income and excess profits taxes was capped at a given percentage of income (from 62 percent to 70 percent).depreciation, etc.) above a certain amount. For Tax Years 1969 through 1976, the tax was 10 percent of tax preferences in excess of $30,000; after 1976, the tax was T15 percent of preferences in excess of the greater of $10,000 or regular income tax.to the highest income bracket.that reduced or eliminated many tax preference items. The tax was 20 percent of the excess of this  alternative minimum taxable income (AMTI) over $40,000. The $40,000 exemption was reduced by 25 percent of the excess of AMTI over $150,000. AMT in excess of regular tax could be carried over as a credit against regular tax in future years. In 1998,  small corporations (generally, those with average gross receipts of less than $5 million) were exempted from the AMT.Rates (percent)1913 (March 1)-1915 1922-1924 1926-1927 1930-1931 1946-1949 1965-1967Taxable income $25,000 or less:Taxable income over $25,000"Taxable income $31,964.30 or less:4Taxable income over $31,964.30, not over $38,565.84:Taxable income over $38,565.84"Taxable income $38,461.54 or less:Taxable income over $38,461.54Taxable income $50,000 or less:Taxable income over $50,0001909-1913 (February 28) First $50,000 $50,000-$75,000 $75,000-$100,000 $100,000-$335,000 Over $335,000 $335,000-$10,000,000 $10,000,000-$15,000,000 $15,000,000-$18,333,333 Over $18,333,333 First $5,000 Next $15,000 Next $5,000 Next $25,000 First $25,000 $25,000-$50,000 $1,000,000-$1,405,000 Over $1,405,000 $335,000-$1,000,000 First $5,000  Over $5,000 All taxable income First $2,000 Over $2,000 First $3,000 Over $3,000# Over $2,000, not over $15,000$ Over $15,000, not over $40,000  Over $40,000 Next $6,964.30 Next $13,565.84 Next $13,461.5419161925192819291964effective. Credits, deductions, and other alterations in the definition of taxable income also effectively alter the tax rate, but these are too numerous and too frequent days of the income tax. Most have long since been made taxable as ordinary corporations, but there are still some exceptions. Credit unions and small mutual property insurance companies are exempt. Rural electrical and telephone cooperatives are exempt on income generated in transactions with their members. Farmers been a problem for the tax system. Insurance companies have been subjected to a number of different tax structures since 1921, including special rates and complete exemption of premium income. They are currently taxed at the same rates as other corporations on income calculated using reserve deductions (which other corporations numerous exceptions and special rates based on the type of corporation, the type of income, and other factors. In addition, there have been, at various times, cooperatives are not taxed on income distributed to their members. Insurance companies: Because of the nature of insurance, determining taxable income has often D Ware not allowed). Regulated Investment Companies (since 1936) and Real Estate Investment Trusts (since 1961): These investment companies are not taxed on profits  mto be taxed through their shareholders, as partnerships are, and not pay the corporate tax at all (except in special, unusual circumstances). Foreign corporations: allowed as a deduction against worldwide income.) U.S. Possessions Corporations: Since 1921, corporations earning most of their incomes in a U.S. possession 3 Pto TRA86. The maximum capital gain rate was raised to 35 percent when the highest corporate rate bracket was increased in 1993.1income and taxed at a maximum rate of 25 percent.7pre-TRA rates for 1986 and the post-TRA rates for 1988.additional taxes related to income that increased the statutory rates. When possible, these are noted in other footnotes to this table for the years for which they were First $25,000 Over $25,000$25,000-$50,000 Over $50,000$50,000-$75,000$75,000-$100,000 Over $100,000$100,000-$1,000,000$1,000,000-$1,405,000Over $1,405,000Year [2]Taxable income brackets [3] 1917 [4] 1918 [4] 1919-1921 [4] 1932-1935 [5] 1938-1939 [5] 1950 [11] 1951 [11]1952-1963 [11]1968-1969 [14] 1970 [14]1971-1974 [14]1975-1978 [14]1979-1981 [14] 1982 [14] 1983 [14, 21]1984-1986 [14][24] 37 [8] 14.85 1987 [22,23]1942-1945 [5,7] 1941 [5,7] 1940 [5,7]1936-1937 [5,6] [12] 28.75 [12] 50.75 [16] 22.55special statutory or treaty rates. U.S. corporations with foreign-source income: The U.S. taxes the worldwide income of U.S. corporations; however, since 1918, $ PQS[3]  Taxable income is used here to mean the amount of income to which the rates shown were applied. The concept has had various names and various meanings [2] Calendar year unless otherwise noted. Taxpayers whose fiscal years spanned years with different rates were required to prorate the year s income between the [1] The rates shown are the "standard" or "ordinary" rates, applying to all taxable corporate net income unless otherwise provided. However, there have always been to include in a table such as this. The most important types of corporations to which these rates have not always applied, or not applied as they did to other corporations, tax on consolidated returns was repealed, effective December 31, 1963. The most important type of income to have received special rates was "long-term" capital gains.From 1942 through 1987, the tax rate was capped at a maximum rate lower than the highest corporate rate. (The rates are noted in footnotes to the table.) Altho< ughthe Great Depression, World War II, and the Korean War, additional taxes were imposed on what were called  war profits or  excess profits. These are noted in the tablesince the inception of the income tax. These were supplemented, since 1934, by a  personal holding company tax, equal to the highest individual income tax rate, on thedistributed to shareholders, designed to limit tax avoidance at the individual stockholder level. Taxes on  undue accumulations have been imposed (though seldom paid) in footnotes to the applicable years. In addition to taxes based on net income, there have been from time to time taxes based on accumulated earnings that were not undistributed earnings of closely held companies accumulating investment income. There was also a Depression-era tax on accumulated earnings (noted below).[11] An excess profits tax was also in effect from July 1950 through Calendar Year 1953. The tax was 30 percent of an adjusted profits figure reduced by credits for [10] Beginning with Tax Year 1942, gains on the sale of assets held for more than 6 months (long-term capital gains) could be treated separately from other taxable k[13] From April 1, 1954, through Calendar Year 1969, the maximum tax rate on capital gains was 25 percent.[14] From 1969 through 1986, corporations were also subject to an  add-on minimum tax on certain  tax preference items (such as percentage depletion, accelerated <[15] Rates include the Vietnam War surcharge of 10 percent.3[16] Includes a 2.5-percent Vietnam War surcharge.R[17] The maximum tax rate on long-term capital gains was increased to 28 percent.R[18] The maximum tax rate on long-term capital gains was increased to 30 percent.E[20] The maximum tax rate on long-term capital gains was 28 percent.[21] Beginning in 1983, incorporated professional practices ( personal service corporations ) have been taxed on all taxable income at the corporate tax rate applicable [22] The Tax Reform Act of 1986 (TRA86) established a new rate structure effective for Tax Year 1988 and made the rates for Transition Year 1987 an average of the [23] A new  alternative minimum tax (AMT) replaced the add-on minimum tax, effective in 1987. It required a calculation of an alternative measure of taxable income [24] The maximum tax rate on capital gains was capped at 34 percent for 1987, which was to be the rate on the highest corporate tax bracket in 1988 and after, according Appendix A, History of Capital Income Taxation in the United States, MIT. Internal Revenue Service, Form 1120 series and Instructions, various years.e  Footnotes at the end of table..Individual Provisions, published periodically.there is currently no special rate for corporations capital gains, long-term capital gains are still treated separately from other income in the Tax Code. During World War I,[12] These rates reflect a tax increase (for the Korean War), effective March 31, 1951. The maximum capital gain tax rate was also increased to 26 percent.[19] The holding period for long-term capital gain treatment of assets was increased from 6 months to 9 months in 1977 and 12 months in 1978. The rate remained at 30 percent.Footnotes Continued[5] An additional  declared value excess profits tax, based on profits in excess of a percentage of the value of corporate stock, was in effect from 1933 through d[6] An additional surtax ranging from 7 percent to 27 percent was imposed on undistributed profits.[7] From June 1940 to the end of 1945, a tax on profits in excess of average prewar earnings was also imposed. It was taken into account, as either a deduction or a t[8] The rates for 1940 include extra  defense tax rates that are integrated with the regular rates in later years.[9] These rates are the sum of the  normal tax rates and the  surtax rates, which actually applied to slightly different definitions of taxable income.Internal Revenue Service, Statistics of Income for 1949, Part 2, Appendix A. U.S. Congress, Joint Committee on Taxation, Explanations of various tax acts,  @[ \are: Section 501(c) and similar Nonprofit Corporations: Corporations not organized or operated for profit are generally exempt from the corporation income tax except,  78hover the years covered; so, brackets for one year are not necessarily comparable with those for another.[4] An additional tax on  excess profits and/or  war profits was in effect from 1917 to 1922. It was allowed as a deduction in computing income tax.SOURCE: Blakey, Roy G. and Gladys C. Blakey (1940), The Federal Income Tax, New York. Gravelle, Jane G. (1994), The Economic Effects of Taxing Capital Income, 5 Lr published after each major tax act since the 1960s. U.S. Senate, Committee on the Budget, Tax Expenditures: Compendium of Background Materials on [8] 16.50 [8] 18.70 [8] 38.30 [8] 15.40 [8] 16.90 [8] 18.90 [8] 36.90 [8] 24.00 [9] 21.00 [9] 23.00 [9] 25.00 [9] 44.00 [9] 31.00 [9,10] 27.00 [9,10] 29.00 [9,10] 53.00 [9,10] 40.00 [9,10] 38.00 [10] 42.00 [13] 30.00 [13] 52.00 [13] 50.00 [13] 48.00 [15] 24.20 [13,15] 52.80 [16,17] 49.20 [18] 48.00 [19] 48.00 [20] 30.00 [20] 40.00 [20] 46.00 [20] 51.00 [24] 42.50 [24] 40.001988-1992 [22, 23] [24] 39.00 [24] 38.00since 1950, on business income unrelated to their exempt purposes. Mutual and cooperative organizations: Most of these were treated as nonprofits in the earlyD idistributed to shareholders if they distribute substantially all of their incomes annually. S Corporations: Since 1958, certain closely held corporations could elect ] mearned in a possession (including Puerto Rico). The credit was repealed after 2005. Affiliated groups: Corporations that are closely affiliated through stock V hownership have usually been allowed to consolidate their financial statements for tax purposes and file one return for the group, but there have always been restrictions, and, sometimes, they have been charged an additional tax for the privilege. In 1932 and 1933, consolidated returns were subject to an additional tax there was no additional tax, but the privilege was restricted to railroads and a few other companies. From 1942< to 1964, most domestic affiliated groups that of .75 percent. In 1934 and 1935, only railroad companies were allowed to file consolidated returns, and the additional tax was 1 percent. From 1936 to 1941, NTable 24. U.S. Corporation Income Tax: Tax Brackets and Rates, 1909-2010 [1]XTable 24. 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