These provisions are laid down in the IncomeTaxAct of 1964 and in the Net Wealth Tax Act of 1964, respectively.
这些条文分别在《1964年所得税法》和《1964年净财富税法》中作出了规定。
2
In the North, the Revenue Act of 1861 marked the first instance of a federal incometax (of three percent), but the tax affected only a very small high-income group.
Higher commodity prices act like a consumption tax, transferring income from households and companies which use the resources to companies and countries that produce them.