A number of studies of income distribution have suggested that income inequality in the United States showed some tendency to decline during the 1930's and the war years. Although the extent and timing of the decline may be in dispute among specialists in this area, and some recent studies suggest that no significant changes in income shares have occurred since 1944, the American Income Revolution has nonetheless been widely accepted and acclaimed. All the more reason, it would seem, that studies of changes in income inequality in Soviet Russia should prove of great interest. If income inequality has been reduced in the world's major capitalist economy, what has been happening to income distribution in the Soviet Union?