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C style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_linestyle_stub_lines style_titles style_totalsBU} }  } @  H l    d! ! ! ! !  t  q   @F z@@"zTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 1996  _MW[All figures are estimates based on samples--money amounts are in thousands of dollars]NNNNNN N N  N KLLLLLLLL L(*$%Modified taxable income&% Tax generated& %Income tax after credits& V#Highest marginal rateJ' Adjusted $$$$$%As a percentage of-- V!#at which tax was computed' Number of 'gross'Taxed at'Taxed at' 'At''Adjusted WModified('returns*income' all rates'marginal' At all rates'marginal 'Total 'gross Wtaxable)JP(less deficit)J 'rateJ 'rateJ'income Wincome+,,,,,,,,(less deficit) X -~ .?~ .@~ .@~ .@~ .@~ .@~ .@~ . @~ Y"@ / All returns 0 0 0 0 0 0 0 0 Z HTotal~ 1 2A 2A 1lwA 1A~ 1R$Y 1LVA~ 3 @~ [@$ a 15 percent (Form 8814) [1]~ 4@~ 5~ 5Ĺ@~ 4Ĺ@~ 4@~ 4@~ 4x@ 6[4]~ \"@ G 15 percent~ 4= 5A 5A 4[޷A~ 4:4 ~ 4 ~ 4Z۽~ 6@~ \@G 28 percent~ 45@ A5ޣA~ 4-PS~ 4G3~ 4S~ 4B2~ 6@~  \@(a 28 percent (capital gains) [2]~ 4<A~ 5~ 5&Ɏ~ 4l ~ 4:?~ 4V~ 455~ 65@~  \ģ@G 31 percent~ 4~ 5T~ 5jD~ 4bR ~ 4JW~ 4~ 4{~ 6Ȟ@~  \@G 36 percent~ 4/A~ 5j;~ 5692~ Or ~ 4J-<~ 4~~ 4>~ 7@~  \@G 39.6 percent~ 4#A~ 5G}~ 5Zup~ 4!9~ 4'~ 4沟~ 4n&~ 6@~  \@a Form 8615 [3]~ 8CA~ 9BA~ 9~ 8nRs~ 8>=%~ 8u!A~ 8_"A~ 68@~  \@!:Joint returns and returns55555557 \:of surviving spouses55555557 \ HTotal~ 1= 2O}A2lA16|A~ 1>r~ 1+=~ 1p~ 3@~  [D@ U   $a 15 percent (Form 8814) [1]~ ;h@~ <~ <@~ <@~ <w@~ <w@~ <u@ 6[4]~  \@ U   G 15 percent~ ;8<A~ <ry~ <y~ <#G~ <>F~ <B~ 6`@~  \Ж@ U   G 28 percent~ ;>?<E8A<A~ <=;~ <"$~ <4~ <#~ 6@~  \@ U(a 28 percent (capital gains) [2]~ 4>====7 \ U    l!"#$@!%&'()*+v,s-./@0 1 2 3 4 5 6 7 8 9 @: ; < = > @? ! :persons filing separately $ $ $ $ $ $ $ $ ]       !HTotal~ !1)~ !2}~ !2V~ !1~ !1X~ !1ޗ~ !1AF~ !3@@~ ! [С@$"a 15 percent (Form 8814) [1] ";-- "<-- "<-- "<-- "<-- "<-- "<-- "6[4] " \[4]#G 15 percent~ #< O~ #<+~ #<X~ #<X~ #<jv~ #<=A~ #<Ht~ #6@~ # \ @$G 28 percent~ $<&A~ $<*~ $<D~ $<g~ $<~ $<~Zy~ $<~ $6Ж@~ $ \؝@(%a 28 percent (capital gains) [2]~ %<@~ %<~ %<e~ %<Q~ %<A~ %<A~ %<?A~ %6@~ % \(@&G 31 percent~ &<`@~ &<Jٕ~ &<LTA~ &<'A~ &<jO~ &<- A~ &<^N~ &6P@~ & \@'G 36 percent~ '<@W@~ '<R2~ '<~ '<ι6~ '<1A~ '<A~ '<(F~ '7@~ ' \T@(G 39.6 percent~ (<@~ (<:|~ (<N~ (<~ (<RA~ (<~ (<2 ~ (6@~ ( \@)a Form 8615 [3] )<-- )<-- )<-- )<-- )<-- )<-- )<-- )6[4] ) \[4]*:Returns of heads*?*@*@*A*B*B*B*C* ^+: of households+?+@+@+A+B+B+B+C+ ^ ,HTotal~ ,1n~ ,2FI~ ,2v*<(~ ,1~ ,1:!~ ,1~ ,1vxO~ ,3!@~ , [@$-a 15 percent (Form 8814) [1]-<*7,407-<*70,214-<*4,039-<*4,039 -<*607 -<*607 -<*239~ -T>@~ - _p@.G 15 percent~ .<fA~ .<4~ .<:R ~ .< ~ .<:w~ .<Rj~ .<V~ .6@~ . \p@/G 28 percent~ /<zFB~ /<N5P~ /<M ~ /<:~ /<E~ /<~ /<2~ /6+@~ / \@(0a 28 percent (capital gains) [2]~ 0<@~ 0<n~ 0<"`~ 0<nF~ 0<A~ 0<A~ 0<ԞA~ 06@~ 0 \@1G 31 percent~ 1<@~ 1<b ~ 1<&7~ 1<K~ 1<i~ 1<jA~ 1<i~ 16h@~ 1 \8@2G 36 percent~ 2<a@~ 2<Ҏ*~ 2<~ 2<.A~ 2<֌I~ 2<.A~ 2<1A~ 278@~ 2 \̥@3G 39.6 percent~ 3<z@~ 3<>&~ 3<Q~ 3<a~ 3<^~ 3<0_~ 3<~ 36?@~ 3 \@4a Form 8615 [3] 4<-- 4<-- 4<-- 4<-- 4<-- 4<-- 4<-- 46[4] 4 \[4]!5:Returns of single persons5D5D5D5D5D5D5D575 \ 6HTotal~ 61NA 62A62ZyA~ 61fOd~ 61f4"~ 61~ 61p!~ 63@~ 6 [@$7a 15 percent (Form 8814) [1] 7<*1017<*-2,047 7<*36 7<*36 7<*5 7<*5 7<*4 76[4]~ 7 _X@8G 15 percent~ 8<&dt~ 8<^&q~ 8<*@~ 8<*@~ 8< ~ 8<s ~ 8<1 ~ 86!@~ 8 \H@9G 28 percent~ 9<F~ 9<, Q~ 9<0?~ 9<һf~ 9<N' ~ 9<zn~ 9<~ ~ 96 @~ 9 \@(:a 28 percent (capital gains) [2]~ :<0A~ :<{N~ :<R,~ :<^~ :<fO~ :<~ :<`M~ :6@~ : \@;G 31 percent~ ;<-A~ ;<68~ ;<.~ ;<N$~ ;<~ ;<H~ ;<t~ ;6@~ ; \L@<G 36 percent~ <<A~ <<?~ <<6$~ <<Vܳ~ <<f~ <<~ <<^u~ <79@~ < \@=G 39.6 percent~ =<@~ =<v\ ~ =<b ~ =<v~ =<jD~ =<?~ =<',~ =6`@~ = \@>b Form 8615 [3]~ >ECA~ >EBA~ >E~ >EnRs~ >E>=%~ >Eu!A~ >E_"A~ >F8@~ > `@?Q?R?R?R?R?R?R?R?S? S@ @A @B 3@C $@D @!E 1@F @G @n@cf* Estimate should be used with caution due to the small number of sample returns on which it is based.@I@I@I@I@I@I@I@I@ I@ @ 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 AIAIAIAIAIAIAIAIA IA A Bdbetween $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.BIBIBIBIBIBIBIBIB IB B yCdq[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate.CICICICICICICICIC IC 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.DIDIDIDIDIDIDIDID ID D $Ed[4] Percentage not computed.EIEIEIEIEIEIEIEIE IE E @Fd8NOTE: Detail may not add to totals because of rounding.FIFIFIFIFIFIFIFIF IF F @Ge8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.G G G G G G G G G = F> ????m>ëwDVBDV?\XT0|0T0\XT|0|0ax\XT0w0\?w0XXUwHqq     "