Page:United States Statutes at Large Volume 92 Part 3.djvu/136

 92 STAT. 2768

PUBLIC LAW 95-600—NOV. 6, 1978 "If taxable income is: Over $60,000 but not over $85,600 Over Over Over Over

The tax is: $19,678, plus $60,000. $85,600 but not over $109,400 $33,502, plus $85,600. $109,400 but not over $162,400. $47,544, plus $109,400. $162,400 but not over $215,400. $81,464, plus $162,400. $215,400 $117,504, plus $215,400.

54% of excess

over

59% of excess

over

64% of excess

over

68% of excess

over

70% of excess over

"(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 determined in accordance with the following table: "If taxable income is: Not over $2,300 Over $2,300 but not over $4,400 Over $4,400 but not over $6,500 Over $6,500 but not over $8,700 Over $8,700 but not over $11,800 Over $11,800 but not over $15,000 Over $15,000 but not over $18,200 Over $18,200 but not over $23,500 Over $23,500 but not over $28,800 Over $28,800 but not over $34,100 Over $34,100 but not over $44,700 Over $44,700 but not over $60,600

The tax is: No tax. 14% of excess over $2,300. $294, plus 16% of excess over $4,400. $630, plus 18% of excess over $6,500. $1,026, plus 22% of excess over $8,700 $1,708, plus 24% of excess over $11,800 $2,476, plus 26% of excess over $15,000 $3,308, plus 31% of excess over $18,200, $4,951, plus 36% of excess over $23,500, $6,859, plus 42% of excess over $28,800 $9,085, plus 46% of excess over $34,100, $13,961, plus 54% of excess over $44,700. Over $60,600 but not over $81,800 $22,547, plus 59% of excess over $60,600. Over $81,800 but not over $108,300 $35,055, plus 63% of excess over $81,800. Over $108,300 but not over $161,300. $51,750, plus 68% of excess over $108,300. Over $161,300 $87,790, plus 70% of excess over $161,300. "(c) UNMARRIED INDIVIDUALS (OTHER THAN SURVIVING SPOUSES AND HEADS OF HOUSEHOLDS).—There is hereby imposed on the tax-

able income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined 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 taxable income is: Not over $2,300 Over $2,300 but not over $3,400 Over $3,400 but not over $4,400 Over $4,400 but not over $6,500 Over $6,500 but not over $8,500 Over $8,500 but not over $10,800 Over $10,800 but not over $12,900 Over $12,900 but not over $15,000 Over $15,000 but not over $18,200 Over $18,200 but not over $23,500 Over $23,500 but not over $28,800 Over $28,800 but not over $34,100 Over $34,100 but not over $41,500 Over $41,500 but not over $55,300 Over $55,300 but not over $81,800 Over $81,800 but not over $108,300

The tax is: No tax. 14% of excess over $2,300. $154, plus 16% of excess over $3,400. $314, plus 18% of excess over $4,400. $692, plus 19% of excess over $6,500. $1,072, plus 21% of excess over $8,500 $1,555, plus 24% of excess over $10,800 $2,059, plus 26% of excess over $12,900 $2,605, plus 30% of excess over $15,000 $3,565, plus 34% of excess over $18,200 $5,367, plus 39% of excess over $23,500 $7,434, plus 44% of excess over $28,800 $9,766, plus 49% of excess over $34,100 $13,392, plus 55% of excess over $41,500. $20,982, plus 63% of excess over $55,300. $37,677, plus 68% of excess over $81,800.

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