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TITLE 26-INTERNAL REVENUE CODE 1969-Pub. L. 91-172, title III, §301(b)(1), Dec. 30, 1969, 83 Stat. 585, added Part VI. 1968-Pub. L. 90-364. title I. § 102(d), June 28, 1968, 82 Stat. 259, added Part V. PART I-TAX ON INDIVIDUALS Sec. 1. Tax imposed. 2. Definitions and special rules. 3. Tax tables for individuals having taxable income of less than $20,000. 4. Repealed.] 5. Cross references relating to tax on individuals. AMENDMENTS 1976-Pub. L. 94-455, title V, § 501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted in item 3. "Tax tables for in- dividuals having taxable income of less than $20,000" for "Optional tax tables for individuals" and deleted item 4 relating to rules for optional tax. 1969-Pub. L. 91-172, title VIII, § 803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted "Definitions and special rules" and "Optional tax tables for individuals" for "Tax in case of Joint return or return of surviving spouse" and "Optional tax if adjusted gross income is less than $5,000" in items 2 and 3, respectively. PART REERRED TO IN OTHER SEC'rIONS This part is referred to in section 21 of this title. § I. Tax imposed (a) Married individuals filing joint returns and sur- viving spouses There is hereby imposed on the taxable income of- (1) every married individual (as defined in section 143) who makes a singl return jointly with his spouse under section 6013, and (2) every surviving spouse (as defined in sec- tion 2(a)), A tax determined lowing table: If the taxable income is: Not over $1,000 ...... Over $1,000 but not over $2,000. Over $2,000 but not over $3,000. Over $3,000 but not over $4,000. Over $4,000 but not over $8,000. Over $8,000 but not over $12,000. Over $12,000 but not over $16,000. Over $16,000 but not over $20,000. Over $20,000 but not over $24,000. Over $24,000 but not over $28,000. Over $28,000 but not over $32,000. Over $32,000 but not over $36,000. Over $36,000 but not over $40,000. Over $40,000 but not over $44,000. Over $44,000 but not over $52,000.. in accordance with the fol- The tax is: 14% of the taxable income. $140, plus 15% of excess over $1,000. $290, plus 16% of excess over $2,000. $450, plus 17% of excess over $3,000. $620, plus 19% of excess over $4,000. $1,380, plus 22% of excess over $8,000. $2,260, plus 25% of excess over $12,000. $3,260, plus 28% of excess over $16,000. $4,380, plus 32% of excess over $20,000. $5,660, plus 36% of excess over $24,000. $7,100, plus 39% of excess over $28,000. $8,660, plus 42% of excess over $32,000. $10,340, plus 45% of excess over $36,000. $12,140, plus 48% of excess over $40,000. $14,060, plus 50% of excess over $44,000. U the taxable income is: The tax Is: Over $52,000 but $18,060, plus 53% of excess not over $64,000. over $52,000. Over $64,000 but $24,420, plus 55% of excess not over $76,000. over $64,000. Over $76,000 but $31,020, plus 58% of excess not over $88,000. over $76,000. Over $88,000 but $37,980, plus 60% of excess not over over $88,000. $100,000. Over $100,000 but $45,180, plus 62% of excess not over over $100,000. $120,000. Over $120,000 but $57,580, plus 64% of excess not over over $120,000. $140,000. Over $140,000 but $70,380, plus 66% of excess not over over $140,000. $160,000. Over $160,000 but $83,580, plus 68% of excess not over over $160,000. $180,000. Over $180,000 but $97,180, plus 69% of excess not over over $180,000. $200,000. Over $200,000 ........ $110,980, plus 70% of excess over $200,000. (b) Heads of households There is hereby imposed on the taxable income of every individual who is the head of a household (as defined in section 2(b)) a tax de- termined in accordance with the following table: If 1te taxable income is: Not over $1,000 ...... Over $1,000 but not over $2,000. Over $2,000 but not over $4,000. Over $4,000 but not over $6,000. Over $6,000 but not over $8,000. Over $8,000 but not over $10,000. Over $10,000 but not over $12,000. Over $12,000 but not over $14,000.. Over $14,000 but not over $16,000. Over $16,000 but not over $18,000. Over $18,000 but not over $20,000. Over $20,000 but not over $22,000.. Over $22,000 but not over $24,000.. Over $24,000 but not over $26,000. Over $26,000 but not over $28,000. Over $28,000 but not over $32,000. Over $32,000 but not over $36,000. Over $36,000 but not over $38,000. Over $38,000 but not over $40,000. The tax is: 14% of the taxable income. $140, plus 16% of excess over $1,000. $300, plus 18% of excess over $2,000. $660, plus 19% of excess over $4,000. $1,040, plus 22% of excess over $6,000. $1,480, plus 23% of excess over $8,000, $1,940, plus 25% of excess over $10,000. $2,440 plus 27% of excess over $12,000. $2,980, plus 28% of excess over $14,000. $3,540, plus 31% of excess over $16,000. $4,160, plus 32% of excess over $18,000. $4,800, plus 35% of excess over $20,000. $5,500, plus 36% of excess over $22,000. $6,220, plus 38% of excess over $24,000. $6,980, plus 41% of excess over $26,000. $7,800, plus 42% of excess over $28,000. $9,480, plus 45% of excess over $32,000. $11,280, plus 48% of excess over $36,000. $12,240, plus 51% of excess over $38.000. Page 28