[Dracophoenix]

In 1952, there were so many carveouts and exemptions that few individuals payed the actual 92%. With fastidious accounting, one's personal tax liability could be zero even if one qualified for the highest income bracket. This was the case until 1970 following Congress's invention and institution of the Alternative Minimum Tax. And while 1981 wasn't the most friendly year for low income taxes, increased globalization meant easier opportunities to set up overseas tax structures for the purpose of reducing one's overall tax burden (what's commonly referred to as tax "avoidance"). To make the claim of highest or lowest tax year for the highest income bracket between 1913 and today is impossible to make without accounting for reductions available in the given year.