【正文】 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。 主控項目 ①各種原材料的抽驗應滿足現(xiàn)行規(guī)范的要求。分層澆筑每一層高度為300mm～ 400mm，后一層混凝土澆筑時應再前一層混凝土未初凝前進行，澆注時可采用標識桿控制分層厚度， 夜間施工時用燈照亮模板內(nèi)壁 ； 3）砼振搗工具選用φ 50插入式振動棒，振搗時嚴格控制振搗時間，一般為 15～ 30S，不得過振或漏振。所有模板必須刷油性脫模劑 混凝土澆筑施工完成，養(yǎng)護達到強度要求后，拆除剪力墻的木膠合板模板及其支撐體系。 一般項目 a 卷材防水層的基層應牢固，基層應潔凈、平整，不得有空鼓、松動、起砂和脫皮現(xiàn)象；基層陰陽角處做成圓弧形。上下兩層和相鄰兩幅卷材的接縫應錯開 1000mm 以上。 （ 5） 對所有鋼筋接頭按規(guī)范檢驗合格并做好標識后方可開始綁扎，綁扎時要求所有受力筋與水平筋貼牢。 ②鋼筋加工應嚴格按圖紙和施工翻樣進行制作，制作前應由專人對翻樣結果進行復核，鋼筋半成品按規(guī)格、品種、使用部位等分類堆放，掛牌標識。 （ 2）所用機械設備必須事先進行校驗，所有操作人員必須持證上崗。 防水工程 底板防水。 上下兩層卷材和相鄰兩幅卷材的接縫應錯開 1/3 幅寬，且兩層卷材不得相互垂直鋪貼。 b 止水鋼板表面不得有雜物和油污，油污必須采用清洗劑清洗干凈。 ②剪力墻模板 剪力墻為雙面模板。柱縱向受力鋼筋的抗拉強度實測值與屈服強度實測值不應小于 ；鋼筋屈服強度實測值與強度標準值不應大于 。模板安裝完畢后，底口用砂漿堵嚴。s plan contribution must meet certain minimum standards as to employee participation and vesting and employer funding. ERISA also approved the use of individual retirement accounts (IRAs) to encourage taxdeferred retirement savings by individuals. The Economic Recovery Tax Act of 1981 (ERTA) provided the largest tax cut up to that time, reducing the maximum individual rate from 70 percent to 50 percent (Pub. L. No. 9734, Aug. 13, 1981, 95 Stat. 172). The most sweeping tax changes since world war ii were enacted in the Tax Reform Act of 1986. This bill was signed into law by President ronald reagan and was designed to equalize the tax treatment of various assets, eliminate tax shelters, and lower marginal rates. Conservatives wanted the act to provide a single, low tax rate that could be applied to everyone. Although this single, flat rate was not included in the final bill, tax rates were reduced to 15 percent on the first $17,850 of ine for singles and $29,750 for married couples, and set at 28 to 33 percent on remaining ine. Many deductions were repealed, such as a deduction available to twoine married couples that had been used to avoid the marriage penalty (a greater tax liability incurred when two persons filed their ine tax return as a married couple rather than as individuals). Although the personal exemption exclusion was increased, an exemption for elderly and blind persons who itemize deductions was repealed. In addition, a special capital gains rate was repealed, as was an investment tax credit that had been introduced in 1962 by President john f. kennedy. The Omnibus Budget Reconciliation Act of 1993, the first budget and tax act enacted during the C