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Returns with Modified Taxable Income [1]: Tax Generated [2], by Rate and by Size of Adjusted Gross Income, Tax Year 2009c[2] For definition of tax generated, see the Explanation of Selected Terms section of this article.10 percent (from Form 8814) [3][3] Form 8615 was filed for a child meeting certain age requirements, to report the child's investment income. The returns in this rate classification are not distributed by tax rate.[5] Form 8615 was filed for a child meeting certain age requirements, to report the child's investment income. The returns in this rate classification are not distributed by tax rate.H[4] The 15 percent capital gains rate also includes qualified dividends. 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