Page:United States Statutes at Large Volume 92 Part 3.djvu/137

 PUBLIC LAW 95-600—NOV. 6, 1978

92 STAT. 2769

"If taxable income is: Over $108,300

The tax is: $55,697, plus 70% of excess over $108,300. "(d) MARRIED INDIVIDUALS FILING SEPARATE RETURNS.—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 a tax determined in accordance with the following table: "If taxable income is: Not over $1,700 Over $1,700 but not over Over $2,750 but not over Over $3,800 but not over Over $5,950 but not over Over $8,000 but not over

$2,750 $3,800 $5,950 $8,000 $10,100

Over $10,100 but not over $12,300 Over $12,300 but not over $14,950 Over $14,950 but not over $17,600 Over Over Over Over

$17,600 but $22,900 but $30,000 but $42,800 but

not over not over not over not over

$22,900 $30,000 $42,800 $54,700

Over $54,700 but not over $81,200 Over $81,200 but not over $107,700 Over $107,700

The tax is: No tax. 14% of excess over $1,700. $147, plus 16% of excess over $2,750. $315, plus 18% of excess over $3,800. $702, plus 21% of excess over $5,950. $1,132.50, plus 24% of excess over $8,000. $1,636.50, plus 28% of excess over $10,100. $2,252.50, plus 32% of excess over $12,300. $3,100.50, plus 37% of excess over $14,950. $4,081, plus 43% of excess over $17,600. $6,360, plus 49% of excess over $22,900. $9,839, plus 54% of excess over $30,000. $16,751, plus 59% of excess over $42,800. $23,772, plus 64% of excess over $54,700. $40,732, plus 68% of excess over $81,200. $58,752, plus 70% of excess over $107,700.

"(e) ESTATES AND TRUSTS.—There is hereby imposed on the taxable income of every estate and trust taxable under this subsection a tax determined in accordance with the following table: "If taxable income is: Not over $1,050 Over $1,050 but not over Over $2,100 but not over Over $4,250 but not over Over $6,300 but not over

$2,100 $4,250 $6,300 $8,400

Over $8,400 but not over $10,600 Over $10,600 but not over $13,250 Over $13,250 but not over $15,900 Over Over Over Over

$15,900 but $21,200 but $28,300 but $41,100 but

not over not over not over not over

$21,200 $28,300 $41,100 $53,000

Over $53,000 but not over $79,500 Over $79,500 but not over $106,000 Over $106,000

The tax is: 14% of taxable income. $147, plus 16% of excess over $1,050. $315, plus 18% of excess over $2,100. $702, plus 21% of excess over $4,250. $1,132.50 plus 24% of excess over $6,300. $1,636.50, plus 28% of excess over $8,400. $2,252.50, plus 32% of excess over $10,600. $3,100.50, plus 37% of excess over $13,250. $4,081, plus 43% of excess over $15,900. $6,360, plus 49% of excess over $21,200. $9,839, plus 54% of excess over $28,300. $16,751, plus 59% of excess over $41,100. $23,772, plus 64% of excess over $53,000. $40,732, plus 68% of excess over $79,500. $58,752, plus 70% of excess over $106,000.".

(b) INCREASE IN ZERO BRACKET AMOUNT.—Subsection (d) of section 26 USC 63. 63 (defining zero bracket amount) is amended— (1) by striking out "$3,200" and inserting in lieu thereof "$3,400",

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