PUBLIC LAW 91-172-DEC. 30, 1969
682
'If the taxable income i s: Over $4,000 b u t not over $6,000 Over $6,000 but not over $8,000 Over $8,000 b u t not over $10,000-_ Over $10,000 but not over $12,000__ Over $12,000 b u t not over $14,000— Over $14,000 b u t not over $16,000-. Over $16,000 b u t not over $18,000__ Over $18,000 b u t not over $20,000__ Over $20,000 b u t not over $22,000— Over $22,000 but not over $26,000— Over $26,000 b u t not over $32,000— Over $32,000 b u t not over $38,000__ Over $38,000 b u t not over $44,000-_ Over $44,000 b u t not over $50,000— Over $50,000 b u t not over $60,000— Over $60,000 b u t not over $70,00€— Over $70,000 b u t not over $80,000— Over $80,000 but not over $90,000— Over $90,000 b u t not over $100,000_ Over $100,000 68A Stat. 8.
26 USC 2.
The tax i s: $690, plus 2 2 % of $4,000. $1,130, plus 2 5 % of $6,000. $1,630, plus 2 8 % of $8,000. $2,190, plus 3 2 % of $10,000. $2,830, plus 3 6 % of $12,000. $3,550, plus 3 9 % of $14,000. $4,330, plus 4 2 % of $16,000. $5,170, plus 4 5 % of $18,000. $6,070, plus 4 8 % of $20,000. $7,030, plus 50% of $22,000. $9,030, plus 5 3 % of $26,000. S12,210, plus 55 7o of $32,000. $15,510, plus 5 8 % of $38,000. $18,990, plus 60% of $44,000. $22,590, plus 02% of $50,000. $28,790, plus 04% of $60,000. $35,190, plus 6 6 % of $70,000. $41,790, plus 0 8 % of $80,000. $48,590, plus 69% of $90,000. $55,490, plus 70% of $100,000."
[83 STAT.
excess
over
excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over excess over
(b) DEFINITIONS AND SPECIAL RULES.—Section 2 (relating to tax in
case of joint return or return of surviving spouse) is amended to read as follows: "SEC. 2. DEFINITIONS AND SPECIAL RULES. "(a)
Ante,
p. 679.
26 USC 152.
Ante, 676.
p p. 675,
DEFINITION
OF SURVIVING
SPOUSE.—
"(1) IN GENERAL.—For purposes of section 1, the term 'surviving spouse' means a taxpayer— " (A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and " (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151. For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual. "(2) LIMITATIONS.—Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— " (A) if the taxpayer has remarried at any time before the close of the taxable year, or
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