Taxable years beginning in 1964 | Taxable years beginning after 1964 but before 1971 | Taxable years beginning after Dec. 31, 1970 (references in this column are to the Code as amended by the Tax Reform Act of 1969) | |
Single individual | Sec. 1(a)(1) | Sec. 1(a)(2) | Sec. 1(c). |
Head of a household | Sec. 1(b)(1) | Sec. 1(b)(2) | Sec. 1(b). |
Married individual filing a separate return | Sec. 1(a)(1) | Sec. 1(a)(2) | Sec. 1(d). |
Estates and trusts | Sec. 1(a)(1) | Sec. 1(a)(2) | Sec. 1(d). |
Tax on $14,000 (from table) | $3,790.00 |
Tax on $1,750 (at 41 percent as determined from the table) | 717.50 |
Total tax on $15,750 | 4,507.50 |
Tax on $14,000 (from table) | $3,550.00 |
Tax on $1,750 (at 39 percent as determined from the table) | 682.50 |
Total tax on $15,750 | 4,232.50 |
Tax on $14,000 (from table) | $3,210.00 |
Tax on $1,750 (at 31 percent as determined from the table) | 542.50 |
Total tax on $15,750 | 3,752.50 |
26 C.F.R. §1.1-1