\plahent00  H2HB  dMbP?_"*+%1courier1' MS Sans Serifns SerifHw1' MS Sans Serifns SerifHw1' MS Sans Serifns SerifHw1' MS Sans Serifns SerifHw1j HelveticaelveticaerifHw02j0D0:0h1j HelveticaelveticaerifHw02j0D0:0 1j HelveticaelveticaerifHw02j0D0:0 1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M d"d??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@# #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" "#,##0.0"";#,##0.0"";"--";@""/,#,##0.0" ";#,##0.0" ";"-- ";@" "30#,##0.0" ";#,##0.0" ";"-- ";@" "'$#,##0" ";#,##0" ";"-- ";@" "$!#,##0" ";#,##0" ";"-- ";@" "#,##0"";\-#,##0"";"--";@""#,##0"";\-#,##0" ";"--";@""#,##0" ";\-#,##0" ";"--";@"" #,##0" ";\-#,##0" ";"-- ";@"""#,##0" ";\-#,##0" ";"-- ";@""#,##0" ";;;@" "#,##0" ";\-#,##0" ";;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "$!#,##0.0" ";;;@" "**#,##0" ";;;@" "%"#,##0" ";\-#,##0" ";"-- ";@" "gd@"................................................................................................." ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-column_numbers-  data- %  footnotes-'*G:Indent0)7 # #.Indent3) # # .;#!JW#fs###Indent6)##.;#JW#fs######"#*7#F!S#b!o#~##$#$%#%_RIndent9)O##.;#JW#fs######"#*"#7#F# -G )spanners# stub_lines- %titles-bVtotals)S##.;#J ALB6042D86, ALB6052D86* ALB6062D86- ALB6072D86+ ALB6082D86,! ALB6092D86," ALB60A2D86,# ALB60B2D86, ALB60C2D86,$ ALB60D2D86,% ALB60E2D86, ALB60F2D86, ALB6102D86, ALB6112D86, ALB6122D86, ALB6132D86- ALB6142D86,  ALB6152D86,  ALB6162D86, ALB6172D86, ALB6182D86,C C  C  C  C  C C C C C C C C C C C  C  C  C  C "C "C #C !C  C  C !C  $C !C  C  (C !C  C !(C  (C  (C 1"(C 1&8C 1&8C 1&8C 1"(C 1"(C  (C 1&8C 1&8C 1&8C 1"C  (C +Q#,C 1"(C 1"(C 1"(C 9C AC 8C 9C A8C -Q# C +Q# C &Q# C  (C +Q# C  C &Q#,C 9"<C )Q# C !Q#,C Q#,C .#<C 0#<C 1#<C 2#<C 3#<C Q#,C 6 C 18C 6C -QC +QC &QC C C &Q<C 6<C -YC ,YC )QC 5YC 5QC 6<C -Y<C &Q<C -Q#C +Q#C &Q#C )Q#C  C  8C 5Q<C 9 C 9a!C 9a! 0style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_line0style_stub_lines0 style_titles0 style_totalsBU} }  }   H l   * d' ' ' ' ' ' d5 5 q; 5 5 OPPPPP0==z`55OPPPPPe]Table 1.--Individual Income Tax Rates and Tax Shares, Returns with Modified Taxable Income:  g_Tax Classified by Both the Marginal Rate and Each Rate at Which Tax was Computed, Tax Year 1995 _W[All figures are estimates based on samples--money amounts are in thousands of dollars]      !!!!!!!! !"#$%Modified taxable income&% Tax generated& %Income tax after credits& &(Highest marginal rate)- Adjusted *****+As a percentage of- ,!Jat which tax was computed- Number of -gross-Taxed at-Taxed at- -At--Adjusted -Modified.-returns0income- all rates-marginal- At all rates-marginal -Total -gross -taxable/)0(less deficit)) -rate) -rate)-income -income 1 2 2 2 2 2 2 2 2 2 3~ 4?~ 4@~ 4@~ 4@~ 4@~ 4@~ 4@~ 4 @~ 4"@ 6 All returns 7 7 7 7 7 7 7 7 7 ITotal~ 8B 9OA 9ЌA 8@ùA 8A~ 8"Q 8b"vA~ :X@~ :@@$ K 15 percent (Form 8814) [1]~ L@~ M ~ M@~ L@~ L@~ L@~ Lu@ N[4]~ N@@K 15 percent~ LNMvOAM9AL A~ L.~ L ~ L~ N@~  N@K 28 percent~ LUM@9aAM3A~ LN~ L6^0~ L"~ Lf0~ N@~  N@(K 28 percent (capital gains) [2]~ LHA~ M.~ M[ ~ Lz~ L~Id~ L~y~ L]~ NT@~  N@K 31 percent~ LN~ Mz K~ M<~ L|݅A~ L~ L2c~ L~ N3@~  N@K 36 percent~ L_,A~ M 2~ M+~ LV2n ~ L* ~ L^e~ LfR ~ Q7@~  Q@K 39.6 percent~ L"~ Mf~ MJvG\~ L ,0~ L)5 ~ L~ LbU~ N@~  N̪@R Form 8615 [3]~ SA~ T8m;A~ T^^~ SIR~ SA~ SXA~ STA~ N@~  NЦ@!?Joint returns and returns<<<<<<<> >?of surviving spouses<<<<<<<> > ITotal~ [R1 \A\*A[A~ [N1Uf~ [5j8~ ["d~ ]@~  ]@ ^ _ _ ____$K 15 percent (Form 8814) [1]~ V @~ Wʕ~ W@~ W@~ W~@~ W~@~ Wd@ N[4]~  N@ U O O OOOOK 15 percent~ VRWtWA~ Wbgsx~ Wrx~ WRX~ W ~ W≙~ N`@~  NЖ@ U O O OOOOK 28 percent~ V&d+WAW}A~ WR8~ WO"~ W~ Wn"~ N@~  N@ U(K 28 percent (capital gains) [2]~ L A~ WR ~ W^ ~ WP~ W6x~ W2~ W*;t~ N5@~  N@ U O O OOOOK 31 percent~ L[~ WΎ5~ W}*~ W~ W&_ ~ W:(*~ W~I ~ N@~  N8@ U O O OOOOK 36 percent~ Ld-~ W90*~ WQ#~ W*?~ W' ~ W?~ W ~ Q4@~  Q@ U O O OOOOK 39.6 percent~ L$~A~ WjV~ WڷN~ W^#(~ W6@(~ W~ W~ N@~  N@ U O O OOOOR Form 8615 [3] V-- W-- W-- W-- W-- W-- W-- N[4]  N[4] U O O OOOO 0l=!'";#5$5%O&P'P(P)P*P+0',v5-s;.5/50 O1 P2 P3 P4 P5 P6 0=7 ;8 59 5: O; P< P= P> P? P ?Returns of married A B B A A A A > > @      !!?persons filing separately!*!*!*!*!*!*!*!*! *! ! ! !!! "ITotal~ "8؈AA~ "9~ "9V ~ "8~ "8y~ "8~ "8~ ":(@~ " :l@$#K 15 percent (Form 8814) [1] #W*3#W*-9,142 #W*2 #W*2 #W-- #W-- #W-- #N[4] # N[4]$K 15 percent~ $W8X~ $W~ $W<~ $W<~ $WW|~ $W W|~ $W>A~ $N@~ $ N @%K 28 percent~ %W,~ %WyA~ %WЈsA~ %Wˇ~ %Wv~ %Wm~ %W~ %N@~ % N3@(&K 28 percent (capital gains) [2]~ &W@~ &WV~ &WzJ~ &W:.A~ &WA~ &WA~ &WRA~ &Nl@~ & N<@'K 31 percent~ 'W @~ 'WJv=~ 'W ~ 'W%~ 'Wu?~ 'WHA~ 'Wz/A~ 'N@~ ' N@(K 36 percent~ (W@~ (WJ~ (W>ٱ~ (W>)~ (W8(A~ (Wp;A~ (W(A~ (Q @~ ( Q<@)K 39.6 percent~ )W@~ )WFH~ )W>7~ )Wf~ )WT8OA~ )W~ )WS~ )N@~ ) N@*R Form 8615 [3] *W-- *W-- *W-- *W-- *W-- *W-- *W-- *N[4] * N[4]+?Returns of heads+C+D+D+E+F+F+F+G+ G,? of households,C,D,D,E,F,F,F,G, G -ITotal~ -8`~ -9B~ -92$~ -8M~ -8J}\~ -8j~ -8g~ -:@@~ - :`@$.K 15 percent (Form 8814) [1].W*3,873.W*6,318.W*1,790.W*1,790 .W*269 .W*269 .W*177~ .Nq@~ . N@/K 15 percent~ /Wʁ~ /Wj,`0~ /W ~ /W ~ /WBN~ /WN~ /W~ /N@~ / N@0K 28 percent~ 0Wf+=~ 0WE ~ 0WZ_ ~ 0Wu~ 0W~ 0W+~ 0W~ 0Nh@~ 0 N2@(1K 28 percent (capital gains) [2]~ 1W@~ 1W]~ 1WK~ 1W2~ 1W]A~ 1W A~ 1W5A~ 1N4@~ 1 Nģ@2K 31 percent~ 2W @~ 2WNL~ 2W~ 2Wv,~ 2WB~ 2W A~ 2WB~ 2N@~ 2 N@3K 36 percent~ 3W@@~ 3W 1~ 3W~ 3W=,A~ 3W}H~ 3WUA~ 3WPF~ 3Q7@~ 3 Q;@4K 39.6 percent~ 4W@~ 4W~ 4W|k~ 4W8$HA~ 4W-~ 4W3A~ 4W&}~ 4Nt@~ 4 N@5R Form 8615 [3] 5W-- 5W-- 5W-- 5W-- 5W-- 5W-- 5W-- 5N[4] 5 N[4]!6?Returns of single persons6H6H6H6H6H6H6H6>6 > 7ITotal~ 78g 79H4A79fA~ 78p\~ 78m~ 78^)~ 78f/~ 7:+@~ 7 :P@$8K 15 percent (Form 8814) [1] 8W*78W*-5,989 8W*7 8W*7 8W*1 8W*1 8W*1 8N[4]~ 8 NX@9K 15 percent~ 9W^eN~ 9Wk~ 9Wd=~ 9Wd=~ 9Wډ5 ~ 9Wf~5 ~ 9Wj$ ~ 9N!@~ 9 NH@:K 28 percent~ :WA~ :W=K~ :W ;~ :WP~ :Wr1 ~ :W ~ :WN+ ~ :N @~ : N@(;K 28 percent (capital gains) [2]~ ;W`W@~ ;W2\~ ;Wv\~ ;W~ ;W~ ;W~ ;W~ ;N@~ ; N@<K 31 percent~ <W|)A~ <Wf~ <WI~ <WJ~ <W~ <W~ <W~ <N4@~ < NL@=K 36 percent~ =Wx=A~ =W~ =Wʿ~ =Wzg~ =W*~ =W,-@A~ =W"~ =Qt@~ = Q@>K 39.6 percent~ >W@~ >W& ~ >W  ~ >W~ >W~ >WF5~ >WT}~ >Nt@~ > ND@?X Form 8615 [3]~ ?YA~ ?a8m;A~ ?a^^~ ?YIR~ ?YA~ ?YXA~ ?YTA~ ?Z@~ ? ZЦ@@ @=A @'B 3@;C @5D @5E 1@OF @PG @Pn@cf* Estimate should be used with caution due to the small number of sample returns on which it is based.@@@@@@@@@ @ @ Ad[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 AAAAAAAAA A A CBd;between $500 and $5,000) on the parents' income tax return.BBBBBBBBB B B }Cdu[2] Returns with net long-term capital gains in excess of net short-term capital losses taxed at the 28-percent rate.CCCCCCCCC C C Dd[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.DDDDDDDDD D D $Ed[4] Percentage not computed.EEEEEEEEE E E @Fd8NOTE: Detail may not add to totals because of rounding.FFFFFFFFF F F [GbSSOURCE: IRS, Statistics of Income Bulletin, Spring 1998, Document 1136 (Rev. 5-98).GGGGGGG G G = F> ????m E}ëwVBV?\XT0|00\XT|0|0ax\XT0P}w04}w0P},UwH4qq     "