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All tax ratesW(All figures are estimates based on samples--money amounts are in thousands of dollars) 10 percent 15 percent 25 percent 25 percent (capital gains) 28 percent 28 percent (capital gains) 33 percent 35 percentNumber of returnsIncome taxed at rateIncome tax generated at rate All returns.Joint returns and returns of surviving spouses,Returns of married persons filing separatelyReturns of heads of householdsReturns of single personsTax rate class 10 percent (Form 8814) [1] 15 percent (capital gains) [2] Form 8615 [3]c* Estimate should be used with caution because of the small number of returns on which it is based.�Table 3. 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