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.10 Adoption Assistance Programs 137 .11 Personal Exemption 151 .12 Interest on Education Loans 221 .13 Unified Credit Against Estate Tax 2010 SECTION 3. MODIFICATION OF REV. PROC. 2011-52 SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES SECTION 5. EFFECTIVE DATE SECTION 6. DRAFTING INFORMATION

SECTION 1. PURPOSE This revenue procedure sets forth inflation adjusted items for 2013. It also includes some items whose values for 2013 are specified in the American Taxpayer Relief Act of 2012, Pub. L. No. 112-240, 126 Stat. 2313 (ATRA): the beginning of the new 39.6 percent income brackets; the beginning income levels for the limitation on certain itemized deductions; and the beginning income levels for the phaseout of personal exemptions. This revenue procedure also modifies and supersedes section 3.12 of Rev. Proc. 2011-52, 2011-45 I.R.B. 701 to reflect a statutory amendment to § 132(f)(2) made by ATRA. Other inflation adjusted items for 2013 are set forth in Rev. Proc. 2012-41, 2012-45 I.R.B. 539 (dated November 5, 2012). SECTION 2. 2013 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2013, the tax rate tables under § 1 are as follows:

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.10 Adoption Assistance Programs 137 .11 Personal Exemption 151 .12 Interest on Education Loans 221 .13 Unified Credit Against Estate Tax 2010 SECTION 3. MODIFICATION OF REV. PROC. 2011-52 SECTION 4. EFFECT ON OTHER REVENUE PROCEDURES SECTION 5. EFFECTIVE DATE SECTION 6. DRAFTING INFORMATION

SECTION 1. PURPOSE This revenue procedure sets forth inflation adjusted items for 2013. It also includes some items whose values for 2013 are specified in the American Taxpayer Relief Act of 2012, Pub. L. No. 112-240, 126 Stat. 2313 (ATRA): the beginning of the new 39.6 percent income brackets; the beginning income levels for the limitation on certain itemized deductions; and the beginning income levels for the phaseout of personal exemptions. This revenue procedure also modifies and supersedes section 3.12 of Rev. Proc. 2011-52, 2011-45 I.R.B. 701 to reflect a statutory amendment to § 132(f)(2) made by ATRA. Other inflation adjusted items for 2013 are set forth in Rev. Proc. 2012-41, 2012-45 I.R.B. 539 (dated November 5, 2012). SECTION 2. 2013 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2013, the tax rate tables under § 1 are as follows: