The corporate excise tax would be levied, and the income-tax constitutional amendment would be sent out to the states for ratification which Taft and Aldrich thought was impossible.

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During non-filer examinations, the examiner will determine if related returns (corporate, partnership, employment tax, and excise tax returns) have been filed as required.

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Over that 28-year period, the share of income going to the top 1% more than doubled (from 10.5% to 21.3%) while their average federal tax rate including individual and corporate income taxes, excise taxes, and payroll taxes fell by more than 20% (from 37.3% to 29.5%).

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