INTERNAL REVENUE CODE OF 1954 (b) R A T E S OF T A X ON H E A D S OF HOUSEHOLDS.— (1) R A T E S OF TAX.—A tax is hereby imposed for
each taxable year on the taxable income of every individual who is the head of a household. The amount of the tax shall be determined in accordance with the following table: If the taxable income i s: 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 $28,000-.. Over $28,000 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 but not over $150,000- . Over $150,000 but not over $200,000.. Over $200,000 but not over $300,000. _ Over $300,000
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The tax i s: 20% of the taxable income. $400, plus 2 1 % of excess $2,000. $820, plus 24% of excess $4,000. $1,300, plus 26% of excess $6,000. $1,820, plus 30% of excess $8,000. $2,420, plus 32% of excess $10,000. $3,060, plus 36% of excess $12,000. $3,780, plus 39% of excess $14,000. $4,560, plus 42% of excess $16,000. $5,400, plus 4 3 % of excess $18,000. $6,260, plus 47% of excess $20,000. $7,200, plus 49% of excess $22 000 $8,180, plus 52% of excess $24,000. $10,260, plus 54% of excess $28,000. $12,420, plus 58% of excess $32 000 $15,900, plus 62% of excess $38,000. $19,620, plus 66% of excess $44,000. $23,580, plus 68% of excess $50,000. $30,380, plus 7 1 % of excess $60,000. $37,480, plus 74% of excess $70,000. $44,880, plus 76% of excess $80,000. $52,480, plus 80% of excess $90,000. $60,480, plus 8 3 % of excess $100,000. $101,980, plus 87% of excess $150,000. $145,480, plus 90% of excess $200,000. $235,480, plus 9 1 % of excess $300,000.
over over over over over over over over over over over over over over over over over over over over over over over over over
(2) DEFINITION OF H E A D OF H O U S E H O L D. — For purposes of t h i s
s u b title, a n i n d i v i d u a l shall b e considered a h e a d of a h o u s e h o l d if, and only if, s u c h i n d i v i d u a l is not m a r r i e d a t the close of h i s tax a b l e year, is not a s u r v i v i n g spouse (as defined i n section 2(b)), and either— §l(b)
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