462
PUBLIC LAW 183—OCT. 20, 1951
[65 STAT.
"Table I 'Taxable year beginning January 1, 1951, and ending December 31, 1951 If adjusted g r o s s income IS—
And the number of e x e m p t i o n s IS—
If a d j u s t e d gross income IS—
And the n u m b e r of e x e m p t i o n s is
2
At least
But less than
1
2
3
4 or more
At least
But less than
1
And taxpayer is single or married filing separately
$675 700 725 750 775 800 825 850 875 900 925 950 975 1,000 1,025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1.400 1,425 1,450 1,475 1,500 1,525 1,550 1, 675 1,600 1.625 1,650 1,675 1,700 1.725 1,750 1,775 1,800 1,826 1,850 1,875 1,900 1,925 1,960 1,975 2,000 2,025 2,050 2,075 2,100 2.126 2.150 2,175 2,200 2,225 2,250 2,275 2,300 2,325
$0 4 8 13 18 22 27 31 36 41 45 50 64 69 63 68 73 77 82 86 91 96 100 105 109 114 119 123 128 132 137 142 146 151 155 160 164 169 174 178 183 187 192 197 201 206 210 215 220 224 229 233 238 243 247 252 256 261 265 270 275 279 284 288 293 298 302
$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 1 6 10 16 19 24 28 33 37 42 47 51 66 60 65 70 74 79 83 88 93 97 102 106 111 116 120 125 129 134 138 143 148 162 157 161 166 171 175 180
$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 7 11 16 21 25 30 34 39 44 48 53 57
$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 0 0 0 0
3 And And taxa payer is joint single or remarried turn filing is sepafiled rately
And a joint return is filed
4
5
6
7
8 or more
The tax shall b e —
The tax shall be— $0 675 700 725 750 775 800 825 850 875 900 925 960 975 1,000 1,025 1,050 1,075 1.100 1,125 1,150 1,175 1,200 1,225 1,250 1,275 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,550 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 2,025 2,050 2,075 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2,275 2,300
—
$2,325 $2,350 $307 2,350 2,375 311 2,375 2,400 316 2,400 2,425 321 2,426 2,450 326 2,450 2,475 330 2,476 2,500 334 2,500 2,625 339 2,525 2,550 343 2,550 2,575 348 2,575 2,600 353 2,600 2,626 357 2,625 2,650 362 2,660 2,675 366 2,675 2 700 371 2,700 2,726 376 2,726 2.750 380 2,750 2,775 385 2,775 2,800 389 2,800 2,825 394 2,825 2,850 399 2,850 2,875 403 2,875 2,900 408 2,900 2,925 413 2,925 2,950 418 2,950 2,975 423 2,975 3,000 428 3,000 3,050 435 3,050 3,100 446 3,100 3,150 456 3,150 3,200 466 3,200 3,250 476 3,250 3,300 486 3,300 3,350 496 3,350 3,400 506 3,400 3,450 516 3,450 3,500 526 3,600 3,5.50 636 3,650 3.600 546 3,600 3,650 556 3,650 3,700 666 3,700 3,760 677 3,750 3,800 687 3,800 3,850 597 3,850 3,900 607 3,900 3,960 617 3,950 4,000 627 4,000 4,060 637 4,050 4,100 647 4,100 4,150 657 4,150 4,200 667 4,200 4,250 677 4,250 4,300 687 4,300 4,350 698 4,350 4,400 708 4,400 4,450 718 4,450 4,500 728 4,500 4,560 738 4,550 4,600 748 4,600 4,650 758 4,650 4.700 768 4,700 4,750 778 4,750 4,800 788 4,800 4,850 798 4,850 4,900 808 4,900 4,950 818 4,950 5,000 829
$184 189 194 193 203 207 212 216 221 226 230 236 239 244 249 253 258 262 267 272 276 281 285 290 295 299 304 311 320 329 338 347 356 366 375 384 393 402 412 422 432 442 452 462 472 482 493 503 513 523 533 543 553 663 673 583 593 603 614 624 634 644 654 664 674 684 694
$184 189 194 198 203 207 212 216 221 226 230 235 239 244 249 263 268 262 267 272 276 281 285 290 295 299 304 311 320 329 338 347 356 366 375 384 393 402 412 421 430 439 448 457 467 476 486 494 503 613 622 531 540 549 558 568 677 586 595 604 614 623 632 641 660 659 669
$62 67 71 76 80 86 90 94 99 103 lOS 112 117 122 126 131 135 140 145 149 154 168 163 168 172 177 181 188 197 207 216 225 234 243 262 262 271 280 289 298 308 317 326 335 344 353 363 372 381 390 399 409 419 429 439 449 459 469 479 489 499 609 519 530 540 660 560
$62 $0 $0 $0 $0 67 0 0 0 0 71 0 0 0 0 76 0 0 0 0 80 0 0 0 0 85 0 0 0 0 90 0 0 0 0 94 0 0 0 0 99 0 0 0 0 103 0 0 0 0 108 0 0 0 0 112 0 0 0 0 117 0 0 0 0 122 0 0 0 0 126 4 0 0 0 131 8 0 0 0 135 13 0 0 0 140 18 0 0 0 145 22 0 0 0 149 27 0 0 0 154 31 0 0 0 158 36 0 0 0 163 41 0 0 0 168 45 0 0 0 172 50 0 0 0 177 54 0 0 0 181 69 0 0 0 188 66 0 0 0 197 75 0 0 0 207 84 0 0 0 216 93 0 0 0 225 103 0 0 0 234 112 0 0 0 243 121 0 0 0 252 130 8 0 0 262 139 17 0 0 271 148 26 0 0 280 158 36 0 0 289 167 44 0 0 298 176 54 0 0 308 185 63 0 0 317 194 72 0 0 326 203 81 0 0 335 213 90 0 0 344 222 99 0 0 353 231 109 0 0 363 240 118 0 0 372 249 127 5 0 381 259 136 14 0 390 268 146 23 0 399 277 165 32 0 409 286 164 41 0 418 295 173 50 0 427 304 182 60 0 436 314 191 69 0 445 323 200 78 0 454 332 210 87 0 464 341 219 96 0 473 350 228 106 0 482 360 237 116 0 491 369 246 124 2 500 378 256 133 11 609 387 266 142 20 519 396 274 151 29 528 405 283 161 38 637 415 292 170 47 646 424 301 179 57
$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 0 0 0 0
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