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GMAT Sentence Correction (SC) | Re: The personal income tax did not become permanent in the United States

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Past perfect tense (had+ past participle) is used in following cases:

1) To show sequencing between two RELATED events. It is used for the earlier event.

2) When phrases such as by 1945, etc, are present in the sentence because such phrases are considered as an event.

e.g. By 1945, Joe had purchased a private jet.

3) When words such as before, after are present in a sentence, use of past perfect tense becomes optional. Past perfect can be used or can't because these words show sequencing.......after
...

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