If the amount for which the tentative tax to be computed is: | The tentative tax is: |
Not over $100,000 | 6% of such amount. |
Over $100,000 but not over $500,000 | $6,000, plus 12% of excess over $100,000. |
Over $500,000 but not over $1,000,000 | $54,000, plus 18% of excess over $500,000. |
Over $1,000,000 but not over $2,000,000 | $144,000, plus 24% of excess over $1,000,000. |
Over $2,000,000 | $384,000, plus 30% of excess over $2,000,000. |
26 C.F.R. §20.2101-1