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C : 0style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_line0style_stub_lines0 style_titles0 style_totalsBU} }  } @  g l    d    {       t  q    @z@@!zTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 1997  _LW[All figures are estimates based on samples--money amounts are in thousands of dollars]MMMMMM M M  M JKKKKKKKK K')#$Modified taxable income%$ Tax generated% $Income tax after credits% %I& Adjusted #####$As a percentage of-- %"Highest marginal rate& Number of &gross&Taxed at&Taxed at& &At&&Adjusted &Modified!"at which tax was computed&returns)income& all rates&marginal& At all rates&marginal &Total &gross &taxable(IO(less deficit)I &rateI &rateI&income &income*++++++++(less deficit) + ,~ -?~ -@~ -@~ -@~ -@~ -@~ -@~ - @~ -"@ . All returns / / / / / / / / / GTotal~ 02 1 <"A 1`eA 0@vA 0lA~ 0JZ 0A~ 2H@~ 2@ T 10 percent~ 3 A~ 4~ 48;A~ 3n'o~ 3BA~ 3;A~ 3A~ 5n@~ 5P@$ T 15 percent (Form 8814) [1]~ 33@~ 4~ 4X@~ 3X@~ 3x@~ 3x@~ 3@ 5(X)~ 5@F 15 percent~ 3Ra4$A4qA3yÓA~ 3!~ 3b!~ 3nf; ~ 5@~  5@T 20 percent~ 3lg+A~ 4>P~ 4^~ 3M ~ 3V1~ 3,\A~ 3~ 5Ж@~  5@T 25 percent~ 3n@~ 4Z9~ 4.l~ 38~ 32~ 3Xk A~ 31~ 5@~  5@   F 28 percent~ 3^44A4]nA~ 3^ ]@~ 3"|-~ 3֒~ 3j,~ 5,@~  5@(T 28 percent (capital gains) [2]~ 32LA~ 4:NL~ 4!K;~ 3r\J~ 32 ~ 33~ 3 ~ 5@~  5@F 31 percent~ 3EA~ 4+^~ 4L~ 3`I ~ 3+{~ 3Jm~ 3T~ 53@~  5@F 36 percent~ 3:eG~ 4݊E~ 4&;~ N- ~ 3.[~ 3vX~ 3Vt*~ 6 @~  6,@F 39.6 percent~ 3~2*4 A4OA~ 36RE~ 3:z.~ 3js~ 3e-~ 5\@~  5@@T Form 8615 [3]~ 7A~ 8NĽ~ 8j&~ 7~ 7g)~ 7&~ 7F(~ 5@~  5t@!9Joint returns and returns44444446 69of surviving spouses44444446 6 GTotal~ 0_ 1mA1@NA0~ 0h?}~ 2ؘ@~  2D@T 10 percent~ :8A~ ;)~ ;l-A~ ;~:~ ;@~ ;`@~ ;@~ 5l@~  5P@$T 15 percent (Form 8814) [1]~ :s@~ ;j~ ;@~ ;@~ ;X@~ ;X@~ ;v@ 5(X)~  5@F 15 percent~ ::#;YA~ ;h}~ ; {~ ;:~ ;~ ;9d~ 5`@~  5Ж@T 20 percent~ :rA~ ;ʨ~ ;ʤ ~ ;br~ ;U~ ;#J~ ;u~ 5 @~  5؝@T 25 percent~ :@~ ;V~ ;ff~ ;,T$A~ ;#A~ ;(TA~ ;`"A~ 5@~  5@F 28 percent~ :~;ŽA;kKA~ ;I+~ ;J~ ;J\2 ~ ;B̪~ 5@~  5@ l! " # $ % & x' ( ) * + , - @. / 0 1 2 3 4 d5 d6 7 8 q 9 : d ;  < { =  >  @? ( T 28 percent (capital gains) [2]~ 3*~ ;7;~ ;^Ж-~ ;>~ ;h@ ~ ;z~ ;Β1 ~ 5/@~ 5@!F 31 percent~ !3v1e~ !;&ݶ@~ !;4~ !;%~ !;z ~ !;椆~ !;^ ~ !5؝@~ ! 5@"F 36 percent~ "38~ ";)9~ ";260~ ";٫ ~ ";bQ ~ ";vN{~ ";c, ~ "67@~ " 6;@#F 39.6 percent~ #3~ $#;LO/A~ #;F8u~ #;&.:~ #;R}A'~ #;\ ~ #;ڣ&~ #5H@~ # 5@@$T Form 8615 [3]~ $:~ $;~ $;~ $;~ $;~ $;~ $; $5(X) $ 5(X)%9Returns of married%<%=%=%<%<%<%<%6% 6!&9persons filing separately&#&#&#&#&#&#&#&#& # 'GTotal~ '0~ '1v~ '1R3~ '0I~ '0mA~ '0VG#~ '0B~ '2@@~ ' 2@(T 10 percent(:*7,021(;*133,899(;*13,198(;*13,198(;*1,319(;*1,320(;*1,319 (5*1.0 ( 5*10.0$)T 15 percent (Form 8814) [1] );** );** );** );** );** );** );** )5(X) ) 5(X)*F 15 percent~ *:LS~ *;A~ *;6.~ *;~ *;QAA~ *;(~ *;~ *5!@~ * 5H@+T 20 percent~ +:@~ +;N<~ 0;A~ 0;J.A~ 064@~ 0 6T@1F 39.6 percent~ 1;@~ 1;~~ 1;f~ 1;zh[~ 1;_~ 1;~ 1; S~ 15@~ 1 5x@2T Form 8615 [3] 2;** 2;** 2;** 2;** 2;** 2;** 2;** 25(X) 2 5(X)3U3V3V3V3V3V3V3V3E3 E4W4X4X4X4X4X4X4X4Y4 Y&5[ Footnotes at end of table.5Z5Z5Z5Z5Z5Z5Z5R5 R6!zTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 1997 666666666 7\ --Continued777777777 _8LW[All figures are estimates based on samples--money amounts are in thousands of dollars]8M8M8M8M8M8M 8M 8M 8 M 9J9K9K9K9K9K9K9K9K9 K:':):#:$Modified taxable income:%:$ Tax generated:% :$Income tax after credits:%: %;I;& Adjusted ;#;#;#;#;#;$As a percentage of--; %<"Highest marginal rate<& Number of <&gross<&Taxed at<&Taxed at<& <&At<&<&Adjusted< &Modified!="at which tax was computed=&returns=)income=& all rates=&marginal=& At all rates=&marginal =&Total =&gross= &taxable>(>I>O(less deficit)>I >&rate>I >&rate>I>&income> &income?*?+?+?+?+?+?+?+?+(less deficit)? +@ lA B vC sD E F G H I @J K L M N O P Q R S T U V @W X Y Z [ \ ] d^ d@ @_ @@,~ @-?~ @-@~ @-@~ @-@~ @-@~ @-@~ @-@~ @- @~ @ -"@A9Returns of headsA>A?A?A@AAAAAAABA BB9 of householdsB>B?B?B@BABABABBB B CGTotal~ C0JM~ C1_O~ C12+~ C0b~ C0N-~ C0ZS~ C0^~ C20@~ C 2@DT 10 percent~ D;@@~ D;yA~ D;P@~ D;P@~ D;@~ D;@~ D;@~ D5d@~ D 5@$ET 15 percent (Form 8814) [1]E;*6,890E;*72,175E;*5,873E;*5,873 E;*883 E;*883 E;*424 E5*0.6 E 5*7.2FF 15 percent~ F;oS~ F;*dV8~ F;>~ F;~ F;~ F;v]~ F;~ F5@~ F 5p@GT 20 percent~ G;@@~ G;LA~ G; UFA~ G;>O~ G; ~ G;A~ G;0A~ G5@~ G 5Л@HT 25 percent H;*715H;*149,955H;*135,985H;*62,120H;*29,276H;*15,530H;*29,276H5* 19.5H 5* 21.5IF 28 percent~ I;֬<~ I;j~ I;u ~ I;"~ I;'~ I;2G~ I;~ I5@@~ I 5@(JT 28 percent (capital gains) [2]~ J;0@~ J;~ J;h~ J;HA~ J;1A~ J;@~ J;JJF~ J5.@~ J 53@KF 31 percent~ K; @~ K;:~ K;C~ K;n<~ K;N~ K;A~ K;N~ K5@~ K 5@LF 36 percent~ L;@~ L;t~ L;ʟy~ L;3A~ L;>i~ L;A~ L;\9A~ L6H@~ L 6T@MF 39.6 percent~ M;@~ M;6x~ M;>~ M;*!~ M;~ M;r~ M;~ M5@~ M 5T@NT Form 8615 [3]~ N;~ N;~ N;~ N;~ N;~ N;~ N; N5(X) N 5(X)!O9Returns of single personsOCOCOCOCOCOCOCO6O 6 PGTotal~ P0F P1@5AP1$DA~ P0Ngf~ P0%~ P06~ P0%~ P2@~ P 2@QT 10 percent~ Q;A~ Q;:~ Q;m.~ Q;m.~ Q;@~ Q;`@~ Q;H@~ Q5q@~ Q 5@$RT 15 percent (Form 8814) [1] R;** R;** R;** R;** R;** R;** R;** R5(X) R S(X)SF 15 percent~ S;B[~ S;Zx~ S;rj+E~ S;C~ S;\ ~ S;(0 ~ S;zG ~ S5!@~ S 5H@TT 20 percent~ T;d1A~ T;+~ T;B~ T;~ T;~ T;i~ T;~ T5@~ T 52@UT 25 percent~ U;@~ U;~:~ U;|)'A~ U;A~ U;@A~ U; @~ U;PnA~ U5@~ U 5@VF 28 percent~ V;⛮~ V;:aK~ V;1;~ V;h~ V;=D ~ V;~ V;> ~ V5 @~ V 5`@(WT 28 percent (capital gains) [2]~ W;(B/A~ W;x~ W; ~ W;~ W;1a~ W;*I~ W;6A_~ W5@~ W 5@XF 31 percent~ X;@~ X;~ X;~ X;R~ X;JQ~ X;p~ X;~JH~ X5@~ X 5@YF 36 percent~ Y;A~ Y; ~ Y;*e~ Y;2~ Y;c~ Y;@~ Z 5@[] Form 8615 [3]~ [DA~ [DNĽ~ [Dj&~ [D~ [Dg)~ [D&~ [DF(~ [E@~ [ Et@\P\Q\Q\Q\Q\Q\Q\Q\R\ R]P]Q]Q]Q]Q]Q]Q]Q]R] Rn^^f* Estimate should be used with caution due to the small number of sample returns on which it is based.^H^H^H^H^H^H^H^H^ H__{**Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals._H_H_H_H_H_H_H_H_ H` x@a @b @c @d @e @f @`_[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made the election to report the child's investment income (if it was from interest or dividends totaling `H`H`H`H`H`H`H`H` Ha_between $500 and $6,500) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependents' income.aHaHaHaHaHaHaHaHa Hyb_q[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate.bHbHbHbHbHbHbHbHb Hc_[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,300. The returns in this rate classification are not distributed by tax rate.cHcHcHcHcHcHcHcHc H%d_(X) Percentage not computed.dHdHdHdHdHdHdHdHd H@e_8NOTE: Detail may not add to totals because of rounding.eHeHeHeHeHeHeHeHe HRf`JSOURCE: ibet, Statistics of Income Bulletin, Publication 1136, Spring 2000.]Pde 4 ti]P 12 4 veti]P 12 4 veti]P MN 4 egul]P MN4 veti]P#$4 veti]\#$,G 4  veti]P"DG4 veti]P &'(TG4 veti]P ''(lG4 veti]P ,PQG4 egul]P - G4 veti= F> ????m?hwоVBоVp\XT0|00\XT|0|0ax\XT02hw0d@w02h Uwgڿqq     "