The United States' first income tax was imposed during

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The United States' first income tax was imposed during the Civil War (1861-1865) in order to finance the war effort. The Revenue Act of 1861 established a flat rate income tax of 3% on incomes above $800. This was later increased with additional Revenue Acts passed during the war. The income tax was then repealed after the war, but a new income tax was again enacted in 1894 and upheld by the Supreme Court in the case of Pollock v. Farmers' Loan & Trust Co. However, this tax was later declared unconstitutional, and the 16th Amendment to the Constitution was ratified in 1913, establishing the federal income tax that is still in effect today.

The United States' First Income Tax Was Imposed During