Income tax is a direct tax which is levied on the income of private individuals. Various income tax systems exist. Those range from a flat tax to an extensive progressive tax[?] system.
Taxes levied on the income of companies is called corporate tax[?].
... January 26 - Ancel Keys, scientist
February 1 - S. J. Perelman[?], humorist, author
February 4 - MacKinlay Kantor[?], historian (+ 1977)
February 5 - Walter Gross[?], ...