Historical Perspectives on the Federal Income Tax
The original withholding act for withholding on wages was enacted as part of the Victory Tax Act of 1942. 68 This act was a temporary act and was scheduled to expire at the cessation of hostilities (World War II). The act did not expire, but was instead repealed by the Income Tax Act of 1944. 69 Previous to this repealing act, the Withholding Tax Act of 1943 70 had been enacted containing a withholding provision and not subject to an expiration date.
The present withholding provisions were enacted as part of the Internal Revenue Act of 1954 71 and continued as part of the Internal Revenue Code of 1986. While they have been amended, they have not been repealed.
71 Ch. 736, 65A Stat 1, 83rd Cong., 2nd Seas. (1954).
68 Ch. 619, 56 Stat. 798, 77th Cong., 2nd Sees (1942).
69 Ch. 210, 58 Stat. 231, 78th Cong., 2nd Seas (1944).
70 Ch. 120, 57 Stat. 126, 78th Cong., lot Seas. (1943).
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