Q 01/05

Since 1955, US Tax Day has typically fallen on or just after which date?

A) April 1

B) April 15

C) March 15

D) May 1

Answer · why

B) April 15

It moves when the date hits a weekend or Emancipation Day in Washington, DC.

Q 02/05

When federal income tax began in 1913, what was the filing deadline?

A) January 31

B) March 1

C) March 15

D) April 15

Answer · why

B) March 1

It moved to March 15 in 1918 and to April 15 in 1955.

Q 03/05

Which amendment, ratified in 1913, let Congress tax incomes without apportioning by state population?

A) Fourteenth

B) Eighteenth

C) Sixteenth

D) Twenty-first

Answer · why

C) Sixteenth

It overturned the Supreme Court's 1895 Pollock decision, which had struck down an earlier income tax.

Q 04/05

Which 1895 Supreme Court case struck down the federal income tax?

A) Marbury v. Madison

B) McCulloch v. Maryland

C) Plessy v. Ferguson

D) Pollock v. Farmers' Loan & Trust

Answer · why

D) Pollock v. Farmers' Loan & Trust

The Court ruled that unapportioned taxes on interest, dividends and rents were effectively direct taxes.

Q 05/05

The first US federal income tax was introduced in 1861 to fund what?

A) The Civil War

B) The Louisiana Purchase

C) The transcontinental railroad

D) The War of 1812

Answer · why

A) The Civil War

It was a flat 3% on incomes above $800, signed by Abraham Lincoln.