Talk:Undistributed profits tax

In the article it states "If a company kept 70 percent of their net income, the company would be taxed at a rate of 73.91 percent on that amount."

Since I found this idea hard to economically justify I visited the rational link for this statement and no where does it mention a tax rate nearly this high, the rates mentioned are much lower. As far as I can tell this statement is false. Someone please give a reference to a more official and less biased source than "FDR's Folly: How Roosevelt and His New Deal Prolonged the Great Depression"