83 STAT. ]
PUBLIC LAW 91-53-AUG. 7, 1969
95
"TABLE 3.-MARRIED PERSONS OR SURVIVING SPOUSE FILING JOINT RETURN
At least
But less than
0 $293 28 9 33 0 38 0 33 1 38 1 33 2 38 2 33 3 38 3 33 4 38 4 33 5 38 5 33 6 38 6 33 7 38 7 33 8 38 8 33 9 38 9 43 0 48 0
$293 28 9 33 0 38 0 33 1 38 1 33 2 38 2 33 3 38 3 33 4 38 4 33 5 38 5 33 6 38 6 33 7 38 7 33 8 38 8 33 9 38 9 43 0 48 0 43 1
If the adjusted taxis:
If the adjusted tax is:
If the adjusted taxis: The tax Is—
At least
But less than
0 $ 1 2 3 4 5 6 7 8 9 1 0 1 1 1 2 1 3 1 4 1 5 1 6 1 7 1 8 1 9 2 0 2 1 2 2 2 3 24
$413 48 1 43 2 48 2 43 3 48 3 43 4 48 4 43 5 48 5 43 6 48 6 43 7 48 7 43 8 48 8 43 9 48 9 53 0 58 0 53 1 58 1 53 2 58 2 53 3
$418 43 2 48 2 43 3 48 3 43 4 48 4 43 5 48 5 43 6 48 6 43 7 48 7 43 8 48 8 43 9 48 9 53 0 58 0 53 1 58 1 53 2 58 2 53 3 58 3
The tax is—
$5 2 2 6 2 7 2 8 2 9 3 0 3 1 3 2 3 3 3 4 3 5 3 6 3 7 3 8 3 9 4 0 4 1 4 2 4 3 4 4 4 5 4 6 4 7 4 8 4 9
At least
The tax is—
But less than
$538 $0 5 $543 53 4 58 4 5 1 58 4 53 5 5 2 53 5 58 5 5 3 58 5 53 6 5 4 53 6 58 6 5 5 58 6 53 7 5 6 53 7 58 7 5 7 58 7 55 8 5 8 55 8 55 9 5 9 55 9 65 0 6 0 65 0 65 1 6 1 65 1 65 2 6 2 65 2 65 3 6 3 65 3 65 4 64 65 4 65 5 6 5 65 5 65 6 6 6 65 6 65 7 6 7 65 7 65 8 6 8 65 8 65 9 6 9 65 9 75 0 7 0 75 0 75 1 7 1 75 1 75 2 7 2 75 2 75 3 7 3 735 and over, 1 0 % of the adjusted tax".
(2) by striking out the table in paragraph (1)(B) and inserting in lieu thereof the following table:
82 Stat. 254; Post, p. 6 5 8. 26 USC 5 1.
Percent "Calendar year
Estates and trusts 7.5 10.0
1968. 1969.
Corporations 10.0 10.0"
and (3) by striking out "July 1, 1969" each place it appears in paragraph (2)(A) and inserting in lieu thereof "January 1, 82 Stat. 254; Post, p. 659. 1970". (b) RECEIPT or MINIMUM DISTRIBUTIONS.—The last sentence of Surcharge period. section 963(b) of such Code (relating to receipt of minimum distribu82 256; tions by domestic corporations) is amended by striking out "June 30, Post, Stat. 659. p. 1969" and inserting in lieu thereof "December 31, 1969". 26 USC 963. (c)
EFFECTIVE DATES.—
(1) IN GENERAL.—The amendments made by subsections (a) and (b) shall apply to taxable years ending after June 30, 1969, and beginning before January 1, 1970. (2) DECLARATIONS OF ESTIMATED TAX.—If any taxpayer is required to make a declaration or amended declaration of estimated tax, or to pay any amount or additional amount of estimated tax, by reason of the amendments made by this section, such amount or additional amount shall be paid ratably on or before each of the remaining installment dates for the taxable year beginning with the first installment date on or after the 30th
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