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C style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_linestyle_stub_lines style_titles style_totalsBU} }  }  } @  5,,l*,*,i, ,21,1,1,1,1 ,1 ,d1 , ,  ,,@0,,,,,,*,G,G,G,G,G,G,dG,|,,@,(xTable 3.--Individual Income Tax Returns with Modified Taxable Income: Taxable Income, Total Tax, and Tax Classified by )))+=(5Marginal Tax Rate and by Filing Status, Tax Year 1996)))+_-W[All figures are estimates based on samples--money amounts are in thousands of dollars]### #,### #. /All00/Joint returns and00/Returns of married0 0 2 3 4 4******1 Marginal taxRreturnsSS$Rreturns of surviving spousesSS!Rpersons filing separatelyS S 2 3 4 4******1 rate classes5Number5Income 5 Income tax5Number5Income 5 Income tax5Number5Income  5 Income tax) 6of 6taxed6 generated 6of 6taxed6 generated 6of 6taxed 6 generated76returns6at rate6at rate6returns6at rate6at rate6returns6at rate 6at rate 8 8 8 8 9 : : : : : : : : :~ ;?~ ;@~ ;@~ ;@~ ;@~ ;@~ ;@~ ; @~ ;"@ < < < < = = = = = = ? All tax rates~ A AA AA~ A=  AlA~ ABy>r~ A)~ AV~ AX " " " "      $ @ 15 percent (Form 8814) [1]~ B@A~ B@~ B=@~ BA~ BP@~ B@~ BX@~ Bh@~ B=@ " " " " @ 15 percent~ B.O B5uA~ B B~ B=  B@ѯA~ Bvr*~ B)~ Bcd~ B " " " "@ 28 percent~ BB7A~ Bn&~ BB~ B³#e~ B6Q~ B7~ B'~  BKHA " " " "$$$$$$ !"#$%&'()*+(@ 28 percent (capital gains) [2]~ B~ B(~ B*8 ~ Bi~ B ~ Br~ B`P@~ B[6~  BNV " " " "$$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$@ 31 percent~ B2 ~ B ~ B+ ~ B~Q~ BF5'~ Bf|~ B(A~ BRͅ~  BD$A " " " "$$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$@ 36 percent~ Be~ Be<~ B8* ~ BԺ4A~ Bņ~ B2x~ BQ@~ Bp~  B|D$A " " " "$$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$@ 39.6 percent~ Bf&~ BƔ!9~ B꺟~ BPq A~ BҪ/~ B^Q~ B@~ B~  B " " " "$$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$@ Form 8615 [3]~ CCA~ CnRs~ Cu!A D-- D-- D-- D-- D--  D-- "   $$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$%&&&'''&& & "   $$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$EFFFUReturns of headsVVU Returns ofV VH Marginal taxIIIP of householdsQQPsingle personsQ QH rate classesIIITNumberTIncome T Income taxTNumberTIncome  T Income taxIIII Jof JtaxedJ generated Jof Jtaxed J generatedKKKKJreturnsJat rateJat rateJreturnsJat rate Jat rateLLLLMMMMM MHHHH~ N$@~ N&@~ N(@~ N*@~ N,@~  N.@? All tax ratesIII~ An~ Av*<(~ AR ~ ANA AZyA~  A4"$@ 15 percent (Form 8814) [1]III~ B@@~ B@~ Bt@~ B@~ B@~  Bt@@ 15 percentIII~ B~ By)!~ Bk~ B. ~ BXt~  BҦ> 28 percentIII~ BaH~ Bb+~ B>*~ B'~ Bz~  BP ! " # $ % & ' ( ) * + , F- F@. 2@0/ 2@02@12@22@32@4(@( @ 28 percent (capital gains) [2] I I I~ B @~ B ~ BH)A~ Bo"A~ B H~ B !@ 31 percent!I!I!I~ !B4@~ !B~ !B5~ !B1A~ !B}A~ ! ByO"@ 36 percent"I"I"I~ "B@~ "BFR~ "BT)A~ "B( A~ "Bb~ " BU#@ 39.6 percent#I#I#I~ #Bz@~ #Ba~ #B0_~ #B @~ #Bbv~ # BG$W Form 8615 [3]$O$O$O $D-- $D-- $D--~ $CCA~ $CnRs~ $ Cu!A%X[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made an election to report the child's investment income (if it was from interest or dividends totaling %!%!%!% % % &Xbetween $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.&!&!&!& & & z'Xr[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate. '!'!'!' ' ' (X[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.(!(!(!( ( ( @)X8NOTE: Detail may not add to totals because of rounding.)")")") ) ) @*Y8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.*"*"*"* * * ++"+"+"+ + + ,,",",", , , -----...../////00000111112222233334= h#> %%%????mbT06r0?@bT0bT0K0\XT0|0T0\XT|0|0ax\XT0?w0?w0?XXUw5Xqq     "