PUBLIC LAW 88-272-FEB. 26, 1964
78 STAT. ]
135
" (b) TAXABLE YEARS HK«IXNIXG AFTER DECEMHEK 'M. lOW.—In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year beginning after December 31, 1964, on the taxable income of every indivicUial Avliose adjusted gross income for such year is less than $5,000 and who has elected for such year to [ray the tax imposed by this secti<m a tax as follows: "Table I—Single Person—NOT Head of Household "Taxable Years Beginning After December 31, 1964 If a d j u s t e d gross income Is—
And the number o f exemptions is— 1
2
3
But less than
At least
4or more
If a d j u s t e d ifross income is—
And the numl>er of exemptions is—
1 At least
2
$900 925 950 976 1,000 1,025 1,050 1,075 1,100 1,126 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,426 1,450 1,476 1,500 1,525 1,560 1,675 1,600 1,625 1,660 1,675 1.700 1,725 1,750 1,776 1,800 1,826 1,860 1,876 1,900 1,925 1,950 1,976 2.000 2,026 2,060 2.076 2,100 2,125 2.150 2.175 2,200 2,225 2,260 2.276 2,300 2,.325 2,350 2.376 2,400 2.425 2,450
$0 2 5 9 12 16 19 23 26 30 33 37 40 44 47 51 64 58 61 65 68 72 76 79 83 87 91 94 98 102 106 109 113 117 121 124 128 132 136 139 143 147 161 155 159 163 167 171 176 179 183 187 191 195 199 203 207 211 215 219 223 227 231
31-667 0-65—12
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 6 9 12 16 19 23 26 30 33 37 40 44 47 61 64 68 61 66 68 72 76 79 83 87 91 94 98 102 106 109 113 117 121
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 6 9 12 16 19
4
6
6
But less than
Tor more
The tax is—
The tax is— $0 900 925 950 975 1,000 1,025 1,050 1,075 1,100 1,126 1,150 1,175 1,200 1,226 1,250 1,275 1,300 1,325 1,350 1,376 1,400 1,426 1,450 1,475 1,500 1,626 1,550 1,575 1,600 1,625 1,650 1,676 1,700 1,725 1,760 1,776 1.800 1,826 1,860 1,876 1,900 1,925 1,960 1.976 2,000 2,025 2,060 2,076 2,100 2,126 2.150 2,176 2,200 2,225 2,250 2,276 2.300 2.325 2.350 2,378 2.400 2,425
3
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$2,460 2,475 2,500 2,525 2,650 2,576 2,600 2,625 2,650 2,676 2,700 2,725 2.760 2,775 2,800 2,825 2,850 2,875 2,900 2,926 2,960 2,975 3,000 3,050 3.100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,5.'iO 3.600 3,660 3,700 3,750 3,800 3,850 3.900 3,950 4,000 4.050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,460 4,600 4,650 4,600 4,6.50 4,700 4.750 4,800 4,850 4,900 4,950
$2,475 $236 $124 2,500 240 128 2,625 244 132 2,550 248 136 2.576 253 139 2,600 257 143 2,625 261 147 2,650 265 151 2.675 270 155 2,700 274 169 2,725 278 163 2,750 282 167 2,775 287 171 2,800 291 175 2,825 295 179 2,850 299 183 2,875 304 187 2,900 308 191 2,925 312 195 2,950 317 199 2,975 322 203 3,000 327 207 3,050 333 213 3,100 342 221 3,150 350 229 3,200 369 238 3,250 367 246 3,300 376 255 3,360 385 263 3,400 393 272 3,450 402 280 3,600 410 289 3,5.'iO 419 297 3,600 427 306 3, em 436 316 3,700 444 324 3,760 453 334 3,800 462 343 3,850 470 353 3,900 479 362 3,950 487 372 4,000 496 381 4,050 504 390 4,100 513 399 4,150 521 407 4,200 530 416 4,250 538 424 4,300 547 433 4,350 556 442 4,400 564 460 4,450 573 459 4,500 581 467 4,650 590 476 4,600 598 484 4.650 607 493 4,700 615 501 4,750 624 510 4,800 633 519 4.850 641 527 4,900 660 536 4.950 668 544 6,000 667 553
$23 26 30 33 37 40 44 47 51 64 58 61 65 68 72 76 79 83 87 91 94 98 104 111 119 126 134 141 149 167 165 173 181 189 197 205 213 221 229 238 246 255 263 272 280 289 297 306 316 324 334 343 353 362 372 381 391 400 410 419 429 438
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 11 18 26 32 39 46 63 60 67 74 81 89 96 104 111 119 126 134 141 149 157 165 173 181 189 197 205 213 221 229 238 246 255 263 272 280 289 297 306
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 11 18 25 32 39 46 63 60 67 74 81 89 96 104 111 119 126 134 141 149 167 165 173 181 189
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 11 18 25 32 39 46 63 60 67 74 81
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Ante, p. 19.
26 USC 1.
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