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SEC. 1-Continued

(a) (revised 1964)-Continued

whom subsection (b) applies) a tax determined in accordance with the following table:

"If the taxable income is:

Not over $500_.

Over $500 but not over $1,000_
Over $1,000 but not over $1,500.
Over $1,500 but not over $2,000.
Over $2,000 but not over $4,000.
Over $4,000 but not over $6,000.
Over $6,000 but not over $8,000.
Over $8,000 but not over $10,000.
Over $10,000 but not over $12,000.
Over $12,000 but not over $14,000.
Over $14,000 but not over $16,000.
Over $16,000 but not over $18,000.
Over $18,000 but not over $20,000.
Over $20,000 but not over $22,000.
Over $22,000 but not over $26,000.
Over $26,000 but not over $32,000.
Over $32,000 but not over $38,000.
Over $38,000 but not over $44,000.
Over $44,000 but not over $50,000.
Over $50,000 but not over $60,000-
Over $60,000 but not over $70,000-
Over $70,000 but not over $80,000-
Over $80,000 but not over $90,000..
Over $90,000 but not over $100,000-
Over $100,000 but not over $200,000_
Over $200,000 - - .

The tax is:

16% of the taxable income.

$80, plus 16.5% of excess over $500. $162.50, plus 17.5% of excess over $1,000. $250, plus 18% of excess over $1,500. $340, plus 20% of excess over $2,000. $740, plus 23.5% of excess over $4,000. $1,210, plus 27% of excess over $6,000. $1,750, plus 30.5% of excess over $8,000. $2,360, plus 34% of excess over $10,000. $3,040, plus 37.5% of excess over $12,000. $3,790, plus 41% of excess over $14,000. $4,610, plus 44.5% of excess over $16,000. $5,500, plus 47.5% of excess over $18,000. $6,450, plus 50.5% of excess over $20,000. $7,460, plus 53.5% of excess over $22,000. $9,600, plus 56% of excess over $26,000. $12,960, plus 58.5% of excess over $32,000. $16,470, plus 61% of excess over $38,000. $20,130, plus 63.5% of excess over $44,000. $23,940, plus 66% of excess over $50,000. $30,540, plus 68.5% of excess over $60,000. $37,390, plus 71% of excess over $70,000. $44,490, plus 73.5% of excess over $80,000. $51,840, plus 75% of excess over $90,000. $59,340, plus 76.5% of excess over $100,000. $135,840, plus 77% of excess over $200,000.

"(2) TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1964.-In the case of a taxable year beginning after December 31, 1964, there is hereby imposed on the taxable income of every individual (other than a head of a household to whom subsection (b) applies) a tax determined in accordance with the following table:

"If the taxable income is:

Not over $500..

Over $500 but not over $1,000.. Over $1,000 but not over $1,500. Over $1,500 but not over $2,000. Over $2,000 but not over $4,000. Over $4,000 but not over $6,000. Over $6,000 but not over $8,000Over $8,000 but not over $10,000Over $10,000 but not over $12,000. Over $12,000 but not over $14,000. Over $14,000 but not over $16,000. Over $16,000 but not over $18,000. Over $18,000 but not over $20,000. Over $20,000 but not over $22,000. Over $22,000 but not over $26,000. Over $26,000 but not over $32,000. Over $32,000 but not over $38,000. Over $38,000 but not over $44,000. Over $44,000 but not over $50,000. Over $50,000 but not over $60,000. Over $60,000 but not over $70,000. Over $70,000 but not over $80,000. Over $80,000 but not over $90,000Over $90,000 but not over $100,000. Over $100,000 - -

Applicability:

The tax is:

14% of the taxable income.

$70, plus 15% of excess over $500. $145, plus 16% of excess over $1,000. $225, plus 17% of excess over $1,500. $310, plus 19% of excess over $2,000. $690, plus 22% of excess over $4,000. $1,130, plus 25% of excess over $6,000. $1,630, plus 28% of excess over $8,000. $2,190, plus 32% of excess over $10,000. $2,830, plus 36% of excess over $12,000. $3,550, plus 39% of excess over $14,000. $4,330, plus 42% of excess over $16,000. $5,170, plus 45% of excess over $18,000. $6,070, plus 48% of excess over $20,000. $7,030, plus 50% of excess over $22,000. $9,030, plus 53% of excess over $26,000. $12,210, plus 55% of excess over $32,000. $15,510, plus 58% of excess over $38,000. $18,990, plus 60% of excess over $44,000. $22,590, plus 62% of excess over $50,000. $28,790, plus 64 of excess over $60,000. $35,190, plus 66% of excess over $70,000. $41,790, plus 68% of excess over $80,000. $48,590, plus 69% of excess over $90,000. $55,490, plus 70% of excess over $100,000."

Taxable years beginning after December 31, 1963.
(Id., 131, 78 Stat. 30.)

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SEC. 1-Continued

(a) (revised 1964)-Continued

(b)(1) (in full)

Section 131 of P.L. 88-272 provided as follows:

"SEC. 131. GENERAL RULE.

"Except for purposes of section 21 of the Internal Revenue Code of 1954 (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [Title I of P.L. 88-272] shall apply with respect to taxable years beginning after December 31, 1963."

3

Feb. 26, 1964, H.R. 8363, P.L. 88-272, § 111(b), 78 Stat. 21-23: Amended paragraph (1) of Sec. 1(b) (relating to rates of tax on heads of households) to read as follows:

"(1) RATES OF TAX.

"(A) TAXABLE YEARS BEGINNING IN 1964.-In the case of a taxable year beginning on or after January 1, 1964, and before January 1, 1965, there is hereby imposed on the taxable income of every individual who is the head of a household a tax determined in accordance with the following table:

"If the taxable income is:

Not over $1,000__.

Over $1,000 but not over $2,000-
Over $2,000 but not over $4,000.
Over $4,000 but not over $6,000.
Over $6,000 but not over $8,000-
Over $8,000 but not over $10,000.
Over $10,000 but not over $12,000.
Over $12,000 but not over $14,000.
Over $14,000 but not over $16,000-
Over $16,000 but not over $18,000.
Over $18,000 but not over $20,000-
Over $20,000 but not over $22,000.
Over $22,000 but not over $24,000.
Over $24,000 but not over $26,000..

The tax is:

16% of the taxable income.

$160, plus 17.5% of excess over $1,000. $335, plus 19% of excess over $2,000. $715, plus 22% of excess over $4,000. $1,155, plus 23% of excess over $6,000. $1,615, plus 27 of excess over $8,000. $2,155, plus 29% of excess over $10,000. $2,735, plus 32% of excess over $12,000. $3,375, plus 34% of excess over $14,000. $4,055, plus 37.5% of excess over $16,000. $4,805, plus 39% of excess over 18,000. $5,585, plus 42.5% of excess over $20,000. $6,435, plus 43.5% of excess over $22,000. $7,305, plus 45.5% of excess over $24,000.

3 Paragraph (1) of section 1(b) originally read as follows (68A Stat. 6):

"(1) RATES OF TAX.-A tax is hereby imposed for each taxable year on the taxable income of every individual who is the head of a household. The amount of the tax shall be determined in accordance with the following table:

"If the taxable income is:

Not over $2,000___.

Over $2,000 but not over $4,000-
Over $4,000 but not over $6,000-
Over $6,000 but not over $8,000-
Over $8,000 but not over $10,000.
Over $10,000 but not over $12,000.
Over $12,000 but not over $14,000-
Over $14,000 but not over $16,000-
Over $16,000 but not over $18,000-
Over $18,000 but not over $20,000-
Over $20,000 but not over $22,000-
Over $22,000 but not over $24,000.
Over $24,000 but not over $28,000.
Over $28,000 but not over $32,000-
Over $32,000 but not over $38,000-
Over $38,000 but not over $44,000-
Over $44,000 but not over $50,000.
Over $50,000 but not over $60,000-
Over $60,000 but not over $70,000-
Over $70,000 but not over $80,000-
Over $80,000 but not over $90,000..
Over $90,000 but not over $100,000-
Over $100,000 but not over $150,000..
Over $150,000 but not over $200,000.
Over $200,000 but not over $300,000.
Over $300,000__

The tax is:

20% of the taxable income.

$400, plus 21% of excess over $2,000. $820, plus 24% of excess over $4,000. $1,300, plus 26% of excess over $6,000. $1,820, plus 30% of excess over $8,000. $2,420, plus 32% of excess over $10,000. $3,060, plus 36% of excess over $12,000. $3,780, plus 39% of excess over $14,000. $4,560, plus 42% of excess over $16,000. $5,400, plus 43% of excess over $18,000. $6,260, plus 47% of excess over $20,000. $7,200, plus 49% of excess over $22,000. $8,180, plus 52% of excess over $24,000. $10,260, plus 54% of excess over $28,000. $12,420, plus 58% of excess over $32,000. $15,900, plus 62% of excess over $38,000. $19,620, plus 66% of excess over $44,000. $23,580, plus 68% of excess over $50,000. $30,380, plus 71% of excess over $60,000. $37,480, plus 74% of excess over $70,000. $44,880, plus 76% of excess over $80,000. $52,480, plus 80% of excess over $90,000. $60,480, plus 83% of excess over $100,000. $101,980, plus 87% of excess over $150,000. $145,480, plus 90% of excess over $200,000. $235,480, plus 91% of excess over $300,000."

SEC. 1-Continued

(b) (1) (revised 1964)-Continued "If the taxable income is:

Over $26,000 but not over $28,000..
Over $28,000 but not over $32,000.
Over $32,000 but not over $36,000.
Over $36,000 but not over $38,000.
Over $38,000 but not over $40,000-
Over $40,000 but not over $44,000-
Over $44,000 but not over $50,000-
Over $50,000 but not over $52,000-
Over $52,000 but not over $60,000-
Over $60,000 but not over $64,000-
Over $64,000 but not over $70,000..
Over $70,000 but not over $76,000-
Over $76,000 but not over $80,000-
Over $80,000 but not over $88,000.
Over $88,000 but not over $90,000.
Over $90,000 but not over $100,000-
Over $100,000 but not over $120,000.
Over $120,000 but not over $140,000.
Over $140,000 but not over $160,000.
Over $160,000 but not over $180,000.
Over $180,000 but not over $200,000-
Over $200,000 - - - -

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The tax is:

$8,215, plus 47% of excess over $26,000. $9,155, plus 48.5% of excess over $28,000. $11,095, plus 51.5% of excess over $32,000. $13,155, plus 53% of excess over $36,000. $14,215, plus 54% of excess over $38,000. $15,295, plus 56% of excess over $40,000. $17,535, plus 58.5% of excess over $44,000. $21,045, plus 59.5% of excess over $50,000. $22,235, plus 61% of excess over $52,000. $27,115, plus 62% of excess over $60,000. $29,595, plus 63.5% of excess over $64,000. $33,405, plus 65% of excess over $70,000. $37,305, plus 66% of excess over $76,000. $39,945, plus 67% of excess over $80,000. $45,305, plus 69% of excess over $88,000. $46,685, plus 69.5% of excess over $90,000. $53,635, plus 71% of excess over $100,000. $67,835, plus 72.5% of excess over $120,000. $82,335, plus 74% of excess over $140,000. $97,135, plus 75% of excess over $160,000. $112,135, plus 75.5% of excess over $180,000. $127,235, plus 77% of excess over $200,000."

"(B) TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1964.-In case of a taxable year beginning after December 31, 1964, there is hereby imposed on the taxable income of every individual who is the head of a household of a tax determined in accordance with the following table:

"If the taxable income is:

Not over $1,000____

Over $1,000 but not over $2,000-
Over $2,000 but not over $4,000.
Over $4,000 but not over $6,000.
Over $6,000 but not over $8,000-
Over $8,000 but not over $10,000-
Over $10,000 but not over $12,000-
Over $12,000 but not over $14,000.
Over $14,000 but not over $16,000
Over $16,000 but not over $18,000.
Over $18,000 but not over $20,000.
Over $20,000 but not over $22,000.
Over $22,000 but not over $24,000.
Over $24,000 but not over $26,000.
Over $26,000 but not over $28,000.
Over $28,000 but not over $32,000.
Over $32,000 but not over $36,000.
Over $36,000 but not over $38,000.
Over $38,000 but not over $40,000-
Over $40,000 but not over $44,000.
Over $44,000 but not over $50,000.
Over $50,000 but not over $52,000-
Over $52,000 but not over $64,000.
Over $64,000 but not over $70,000.
Over $70,000 but not over $76,000.
Over $76,000 but not over $80,000.
Over $80,000 but not over $88,000-
Over $88,000 but not over $100,000.
Over $100,000 but not over $120,000.
Over $120,000 but not over $140,000.
Over $140,000 but not over $160,000.
Over $160,000 but not over $180,000-
Over $180,000 - - .

Applicability:

The tax is:

14% of the taxable income.

$140, plus 16% of excess over $1,000. $300, plus 18% of excess over $2,000. $660, plus 20% of excess over $4,000. $1,060, plus 22% of excess over $6,000. $1,500, plus 25% of excess over $8,000. $2,000, plus 27% of excess over $10,000. $2,540, plus 31% of excess over $12,000. $3,160, plus 32% of excess over $14,000. $3,800, plus 35% of excess over $16,000. $4,500, plus 36% of excess over $18,000. $5,220, plus 40% of excess over $20,000. $6,020, plus 41% of excess over $22,000. $6,840, plus 43% of excess over $24,000. $7,700, plus 45% of excess over $26,000. $8,600, plus 46% of excess over $28,000. $10,440, plus 48% of excess over $32,000. $12,360, plus 50% of excess over $36,000. $13,360, plus 52% of excess over $38,000. $14,400, plus 53% of excess over $40,000. $16,520, plus 55% of excess over $44,000. $19,820, plus 56% of excess over $50,000. $20,940, plus 58% of excess over $52,000. $27,900, plus 59% of excess over $64,000. $31,440, plus 61% of excess over $70,000. $35,100, plus 62% of excess over $76,000. $37,580, plus 63% of excess over $80,000. $42,620, plus 64% of excess over $88,000. $50,300, plus 66% of excess over $100,000. $63,500, plus 67% of excess over $120,000. $76,900, plus 68% of excess over $140,000. $90,500, plus 69% of excess over $160,000. $104,300, plus 70% of excess over $180,000."

Taxable years beginning after December 31, 1963.
(Id., § 131, 78 Stat. 30.)

SEC. 2. TAX IN CASE OF JOINT RETURN OR RETURN OF SURVIVING SPOUSE (68A Stat. 8):

(in part)

Feb. 26, 1964, H.R. 8363, P.L. 88-272, § 112(b), 78 Stat. 24:
Amended Sec. 2(a) by striking out in the second sentence-
"and section 3"

and inserting in lieu thereof

", section 3, and section 141".

Applicability:

Taxable years beginning after December 31, 1963.

(Id., § 131, 78 Stat. 30.)

SEC. 3. OPTIONAL TAX IF ADJUSTED GROSS INCOME IS LESS THAN $5,000 (Revised 1964-78 Stat. 129-139):

In full...

Feb. 26, 1964, H.R. 8363, P.L. 88-272, § 301(a), 78 Stat. 129–139:
Amended Sec. 3 5 to read as follows:

Subsection (a) of section 2 originally read as follows (68A Stat. 8):

"(a) RATE OF TAX.-In the case of a joint return of a husband and wife under section 6013, the tax imposed by section 1 shall be twice the tax which would be imposed if the taxable income were cut in half. For the purposes of this subsection and section 3, a return of a surviving spouse (as defined in subsection (b)) shall be treated as a joint return of a husband and wife under section 6013."

5 Section 3 originally read as follows (68A Stat. 8-9):

"SEC. 3. OPTIONAL TAX IF ADJUSTED GROSS INCOME IS LESS THAN $5,000.

"In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year, on the taxable income of each individual whose adjusted gross income for such year is less than $5,000 and who has elected for such year to pay the tax imposed by this section, the tax shown in the following table:

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