Page:United States Statutes at Large Volume 57 Part 1.djvu/147

 134 PUBLIC LAWS-CH. 120 -JUNE 9, 1943 [57 STAT. If the payroll period with respect to an employee is a daily payroll period or a miscellaneous payroll period And, (1) such person is a married person claiming none of personal exemption for And the wages di- withholding and has- vided by the numuer Ut 0555- Two Three Four Five Six Seven Eight Nine depend- depend- depend- depend- depend- depend- depend- depend- ents ents ents ents ents ents ents ents Or, (2) such person is a married person claiming half of personal exemption for withholding and has- No One Two Three Four Five Six Seven depend- depend- depend-depend- depend- depend- depend- depend- ents ent ents ents ents ents ents ents Or, (3) such person is a single person and has- numoer or nays in such period are- No lepend- ents One lepend- ent At least $0 1 23 4 5 6 7 8 9 10 12 14 16 18 20 22 24 26 28 $30 or over .....- 20% of the excess over $30 plus I --- ~- - - - -- - $6.00 | $5.85 $5.65 $5.50 I $5. 30 $5.15 5.00 $4. 80 $4.65 $4.45 If the number of dependents is in excess of the largest number of dependents shown, the amount of tax to be withheld shall be that applicable in the case of the largest number of dependents shown reduced by $0.15 for each dependent over the largest number shown, except that in no event shall the amount to be withheld be less than 3 per centum of the excess of the product of the median wage in the bracket in which the wages fall and the number of days in the period (or if the wages paid are $30 or over, of the excess of the wages) over the product of $1.70 and the number of days in the period, computed in case such amount is not a multiple of $0.05, to the nearest multiple of $0.05. "(2) If wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days (including Sundays and holidays) But less than $1 2 3 4 6 . S 1) 12 14 18 Is 20 22 24 21i 28i One depend- ent Two Three Four Five Six Seven depend- depend- depend- depend- depend- depend- ents e ents ents ents ents Or, (4) such person is a married person claiming all of personal exemption for withholding and has- No One Two Three Four Five deped d- endend - depend- dependdepend- depend- ents ent ents ents ents ents Or, (5) such person is head of a family and has- No depend- Two Three Four Five Six ents or depend- depend- depend- depend- depend- one de- ents ents ents ents ents pendent The amount of tax to be withheld shall be the following amount multiplied by the number of days in such period $°0 -. - 10- . ... --- .3 0 $0.15 - .. ..--- -- .50 .35 $0.15 . - - -- -- -- - - -- - .70 .55 .35 $0.20 $0.05 $0.05 $0.5 $.05 $0. $0. 05 $0.05 .9( .75 .55 .40 .20 .10 .10 .1) .10 .10 1. 10 .15 .75 . .40 .25 .10 .1 .10 .10
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.95 . .6 1) .45 .30 .15 .11 5 .1 I.N 1.35' 1.15 1.0 .80 .5 30 .15 .1 1.70 1.55 1. 35 1.20 1.00 .85 .70 .50 .35 .20 1. 91 1.75 1.55 1.40 1.20 1.0 .90 .70 .55 .3 2.20 2.05 1.85 1.70 1.50 1.35 1.20 1.00 .85 .65 2.60 2.45 2.25 2.10 1.90 1.75 1.60 1.40 1.25 1.05 3.00 2.85 2.65 2.50 2.30 2.15 2.00 1.80 1.65 1.45 3.40 3.25 3.05 2.90 2.70 2.55 2.40 2.20 2.05 1.85 3.80 3.65 3.45 3.30 3.10 2.95 2.80 2.60 2.45 2.25 4.20 4.05 3.85 3. 70 3.50 3.35 3.20 3.00 2.85 2.65 4.60 4.45 4.25 4.10 3.90 3.75 3.60 3. 40 3. 25 3.05 5.00 4.85 4.65 4.50 4.30 4.15 4.00 3.80 3.65 3.45 5.40 5.25 5.05 4.90 4.70 4.55 4.40 420 4.05 3.85 AB3. . n K . I.I i-- No depend- ents "-- Y"" Y·. / I- uI. 1 IU !. t -. I -t.J -t W 4.-1 ... . I . . ..

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