PUBLIC LAW 88-272-FEB. 26, 1964
130
[78 STAT.
for such year is less than $5,000 and who has elected for such year to pay the tax imposed by this section, a tax as follows:
"Table I—Single Person—NOT Head of Household "Taxable Years Beginning in 1964 If a d j u s t e d gross income i s —
And the number o f exemptions is— 1
At least
2
3
But less than
4or more
If a d j u s t e d cross income is—
And the numl>er o f exemptions is—
1 At least
2
The tax is— $0 900 925 950 976 1,000 1.025 1,050 1,075 1,100 1,125 1,150 1,175 1,200 1,225 1,250 1,276 1,300 1,325 1,350 1,375 1,400 1,425 1,450 1,475 1,600 1,625 1,550 1,575 1,600 1,626 1,650 1,675 1,700 1,726 1,750 1,776 1,800 1,825 1,850 1.875 1,900 1,925 1,950 1,975 2,000 2,025 2,050 2,076 2,100 2,125 2,150 2,175 2,200 2,225 2,250 2.275 2,300 2,326 2,350 2,375 2.400 2,425
$900 925 960 975 1,000 1,025 1,050 1,076 1,100 1,126 1,150 1,176 1,200 1,225 1,250 1,275 1.300 1,325 1,350 1,375 1,400 1,425 1,460 1.476 1,500 1,525 1,550 1,575 1.600 1,626 1,660 1,675 1.700 1,726 1,750 1.775 1,800 1,825 1,850 1,875 1,900 1.925 1,950 1,976 2,000 2,025 2,050 2,075 2.100 2,126 2,150 2.175 2,200 2,226 2.250 2,276 2.300 2,325 2,350 2,375 2.400 2,425 2,450
$0 2 6 10 14 18 22 26 30 34 38 42 46 60 54 58 62 66 70 74 78 82 86 90 94 99 103 107 111 116 119 123 127 132 136 140 144 148 152 156 160 165 169 173 178 182 187 191 195 200 204 208 213 217 222 226 230 235 239 243 248 262 267
$0 0 0 0 0 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 10 14 18 22 26 30 34 38 42 46 60 64 58 62 66 70 74 78 82 86 90 94 99 103 107 111 115 119 123 127 132 136
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 10 14 18 22
3
4
5
6
But less than
Tor more
The tax is— $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$2,450 2,475 2,500 2,526 2,550 2,575 2,600 2,625 2,650 2,675 2,700 2,725 2,750 2,775 2,800 2,825 2,850 2,876 2,900 2.926 2,950 2,976 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3.500 3,560 3,600 3,650 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 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,850 4.900 4.950
$2,475 $261 $140 2,500 266 144 2,525 270 148 2,660 275 152 2,575 279 156 2,600 284 160 2,625 288 166 2,650 293 169 2,675 297 173 2,700 302 178 2,725 306 182 2,760 311 187 2,775 315 191 2,800 320 195 2,825 324 200 2,850 329 204 2,875 333 208 2,900 338 213 2,925 343 217 2,950 348 222 2,975 353 226 3,000 358 230 3.0.'iO 365 237 3,100 374 246 3,150 383 255 3,200 392 264 3,250 401 273 3,300 410 282 3,350 419 291 3,400 428 300 3,450 437 309 3,600 446 318 3,660 455 327 3,600 464 336 3,650 473 345 3,700 482 365 3,750 491 365 3,800 500 375 3,850 509 385 3,900 518 395 3,950 627 405 4,000 536 416 4,050 545 425 4,100 554 434 4,150 563 443 4.200 572 452 4.250 581 461 4,300 590 470 4,350 599 479 4,400 608 488 4,450 617 497 4,600 626 506 4.550 635 515 4,600 644 624 4.650 653 633 4,700 662 542 4,760 671 551 4.800 680 560 4,850 689 569 4,900 698 578 4,950 707 587 6,000 716 596
$26 30 34 38 42 46 50 64 58 62 66 70 74 78 82 86 90 94 99 103 107 111 117 125 134 142 150 l^ 167 176 184 193 202 211 219 228 237 246 255 264 273 282 291 300 309 318 327 336 345 355 365 375 385 396 406 416 425 436 446 455 465 475
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4 12 20 28 36 44 62 60 68 76 84 92 101 109 117 125 134 142 150 158 167 176 184 193 202 211 219 228 237 246 255 264 273 282 291 300 309 318 327 336
$0 0 0 0 0 0 0 0 0 0 0 0 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 12 20 28 36 44 52 60 68 76 84 92 101 109 117 125 134 142 150 168 167 176 184 193 202 211
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 12 20 28 36 44 52 60 68 76 84 92
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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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