78TH CONG. , 2D SESS.-CH. 63-FEB . 25 , 1944 27 "SEC. 400. IMPOSITION OF TAX. "In lieu of the tax imposed under sections 11, 12, and 450, an indi- 53 Stat 5; 56 Stat vidual who makes his return on the cash basis may elect, for each 884. 26U.S.C.§12; income for such taxable year is less than $3,000 and consists wholly 450P 31' of one or more of the following: Salary, wages, compensation for 232, 234. personal services, dividends, interest, or annuities: "Single person (not head of family) i "If th rs incme And the number of dependents is- "If the gross income i is--r more 0 1 2 3 4 5 6 7 or more than At iMat Butless O$ $525 525 550 550 675 575 600 600 625 625 650 660 675 675 700 700 725 725 750 750 775 775 800 800 825 825 850 850 875 875 900 900 925 925 950 950 975 975 1.000 1,000 1,025 1,025 1,050 1,050 1,075 1,075 1,100 1,100 1,125 1,125 1,150 1, 150 1, 175 1, 175 1, 200 1,200 1,225 1, 225 1,250 1, 250 1, 275 1,275 1,300 1,300 1,325 1,325 1,350 1, 350 1,375 1,375 1, 400 1, 400 1,425 1,425 1,450 1,450 1,475 1,475 1,500 1,500 1,525 1,525 1,550 1,560 1,575 1, 75 1,600 1,600 1,625 1,625 1,650 1,650 1,675 1,675 1, 700 1, 700 1 725 1,725 1,750 1, 750 1,775 1,775 1, 00 1,800 1,825 1, 25 1, 5O 1,850 1,875 1,875 1,900 1, 00 1, 25 1,925 1,950 1,950 1, 975 1,975 2,000 2,000 2,025 2,025 2,050 2,050 2,075 2,075 2 100 2,100 2,125 2,125 2,150 2,150 2,175 2,175 2,200 2,200 2, 225 Z 226 2,250 2,250 2,275 2,275 2.300 The tax shall be- $0 1 10 14 19 24 30 35 40 45 51 56 61 66 71 77 82 87 92 97 103 108 113 118 124 129 134 139 144 150 155 160 165 170 176 181 186 191 197 202 207 212 217 223 228 233 238 244 249 254 25,9 264 270 275 280 285 290 296 301 306 311 317 322 327 332 337 343 348 353 358 S33 $0 0 0 0 0 0 1 2 3 3 4 5 7 8 10 15 21 26 31 36 41 47 52 57 62 67 73 78 83 88 94 99 104 109 114 120 125 130 135 141 146 151 156 161 167 172 177 182 187 193 198 203 214 219 224 229 234 240 245 250 255 260 286 271 276 281 287 202 297 $0 o 0 0 0 0 1 2 13 8 19 17 8 13 22 14 16 11 37 14 15 15 16 17 17 18 19 2210 27 32 37 43 48 53 58 1964 69 74 79 84 90 95 100 105 111 116 121 126 131 137 142 147 152 157 163 168 173 178 184 189 194 199 210 215 220 330 o 00 000 1 2 13 8 4 5 16 7 11 18 12 13 14 15 15 16 17 18 19 20 21 21 22 23 24 24 25 26 27 27 28 29 30 30 34 39 44 49 54 60 65 70 75 81 86 91 96 101 107 112 117 122 127 133 138 143 148 154 159 164 - l l I l l l $0 0 0 0 0 0 1 2 3 a 4 6 6 7 8 9 10 11 12 12 13 14 15 15 16 17 18 18 19 20 21 21 22 23 24 24 25 26 27 27 28 29 30 30 31 32 33 33 34 35 36 36 37 38 30 39 40 41 42 42 43 44 45 45 46 47 48 48 49 60 58 STAT.]
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