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TITLE 26-INTERNAL REVENUE CODE If the taxable income is: Over $40,000 but not over $44,000. Over $44,000 but not over $50,000. Over $50,000 but not over $52,000. Over $52,000 but not over $64,000. Over $64,000 but not over $70,000. Over $70,000 but not over $76,000. Over $76,000 but not over $80,000. Over $80,000 but not over $88,000. Over $88,000 but not over $100,000. Over $100,000 but not over $120,000. Over $120,000 but not over $140,000. Over $140,000 but not over $160,000. Over $160,000 but not over $180,000. Over $180,000 ........ The tax is: $13,260, plus 52% of excess over $40,000. $15,340, plus 55% of excess over $44,000. $18,640, plus 56% of excess over $50,000. $19,760, plus 58% of excess over $52,000. $26,720, plus 59% of excess over $64,000 $30,260, plus 61% of excess over $70,000. $33,920, plus 62% of excess over $76,000. $36,400, plus 63% of excess over $80,000. $41,440, plus 64% of excess over $88,000. $49,120, plus 66% of excess over $100,000. $62,320, plus 67% of excess over $120,000. $75,720, plus 68% of excess over $140,000. $89,320, plus 69% of excess over $160,000. $103,120, plus 70% of excess over $180,000. (c) Unmarried individuals (other than surviving spouses and heads of households) There is hereby imposed on the taxable income of every individual (other than a surviv- ing spouse as defined in section 2(a) or the head of a household as dfined in section 2(b) who is not a married individual (as defined in section 143) a tax determined in accordance with the following table: If the taxable income is: Te tax is: Not over $500 ......... 14% of the taxable income. Over $500 but not $70, plus 15% of excess over over $1,000.. $,00. Over $1,000 but $14E, plus 16% of excess over not over $1,500. $1,000. Over $1,500 but $225, plus 17% of excess over not over $2,000. $1,500. Over $2,000 but $310, plus 19% of excess over not over $4,000. $2,000. Over $4,000 but $690, plus 21% of excess over not over $6,000. $4,000. Over $6,000 but $1,110 plus 24% of excess not over $8,000. over $6,000. Over $8,000 but $1,590, plus 25% of excess not over $10,000. over $8,000. Over $10,000 but $2,090, plus 27% of excess not over $12,000. over $10,000. Over $12,000 but $2,630, plus 29% of excess not over $14,000. over $12,000. Over $14,000 but $3,210, plus 31% of excess not over $16,000.. over $14,000. Over $16,000 but $3,830, plus 34% of excess not over $18,000. over $16,000. Over $18,000 but $4,510, plus 36% of excess not over $20,000. over $18,000. Over $20,000 but $5,230, plus 38% of excess not over $22,000. over $20,000. If the taxable income it: Over $22,000 but not over $26,000. Over $26,000 but not over $32,000. Over $32,000 but not over $38,000. Over $38,000 but not over $44,000. Over $44,000 but not over $50,000. Over $50,000 but not over $60,000. Over $60,000 but not over $70,000. Over $70,000 but not over $80,000. Over $80,000 but not over $90,000. Over $90,000 but not over $100,000. Over $100,000 ........ The tax is: $5,990, plus 40% of excess over $22,000. $7,5 0, plus 45% of excess over $26,000. $10,290, plus 50% of excess over $32,000. $13,290, plus 55% of excess over $38,000. $16,590, plus 60% of excess over $44,000. $20,190, plus 62% of excess over $50,000. $26,390, plus 64% of excess over $60,000. $32,790, plus 66% of excess over $70,000. $39,390, plus 68% of excess over $80,000. $46,190, plus 69% of excess over $90,000. $53,090, plus 70% of excess over $100,000. (d) Married individuals filing separate returns; es- tates and trusts There is hereby imposed on the taxable income of every married individual (as defined in section 143) who does not make a single return jointly with his spouse under section 6013, and of every estate and trust taxable under this subsection, a tax determined in ac- cordance with the following table: If the taxable income is: The tax is: Not over $500 ......... 14% of the taxable income. Over $500 but not $70, plus 15% of excess of over $1,000.. $500. Over $1,000 but $145, plus 16% of excess over not over $1,500.. $1,000. Over $1,500 but $225, plus 17% of excess over not over $2,000. $1,500. Over $2,000 but $310, plus 19% of excess over not over $4,000. $2,000. Over $4,000 but $690, plus 22% of excess over not over $6,000. $4,000. Over $6,000 but $1,130, plus 25% of excess not over $8,000. over $6,000. Over $8,000 but $1,630, plus 28% of excess not over $10,000. over $8,000. Over $10,000 but $2,190, plus 32% of excess not over $12,000. over $10,000. Over $12,000 but $2,830, plus 36% of excess not over $14,000. over $12,000. Over $14,000 but $3,550, plus 39% of excess not over $16,000. over $14,000. Over $16,000 but $4,330, plus 42% of excess not over $18,000. over $16,000. Over $18,000 but $5,170, plus 45% of excess not over $20,000. over $18,000. Over $20,000 but $6,070, plus 48% of excess not over $22,000. over $20,000. Over $22,000 but $7,030, plus 50% of excess not over $26,000. over $22,000. Over $26,000 but $9,030, plus 53% of excess not over $32,000. over $26,000. Over $32,000 but $12,210, plus 55% of excess not over $38,000. over $32,000. Over $38,000 but $15,510, plus 58% of excess not over $44,000. over $38,000. Over $44,000 but $18,990, plus 60% of excess not over $50,000. over $44,000. Page 29