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All returns / / / / / / / / / DTotal~ 0T� S ]iA S@sA S(A 0lBA~ 0am 0܉A~ 1@~ 1|@ K 10 percent~ 2cD~ Ti~ T� ~ Tz� ~ 2A~ 2A~ 2X�A~ 4@p@~ 4!@$ K 15 percent (Form 8814) [1]~ 2@~ T@~ T@~ T@~ 2$@~ 2$@~ 2*@~ 4$@~ 4$@ C 15 percent~ 2V�= TA TA T�2*A~ 2l#~ 2&p�"~ 2�Q~ 4@~ 4@K 20 percent~ 2K~ T*ڹ(~ T�>�~ T>;�~ 2v�~ 21~ 2��~ 4+@~  41@K 25 percent~ 2 @~ T [~ T�"�~ T6o~ 2]e~ 2L�A~ 2d~ 4@~  4Ȟ@   (K 28 percent (capital gains) [2]~ 2@~ T�!�~ T>0Q~ T� A~ 2^D~ 2DA~ 2� D~ 4ؘ@~  4@K 28 percent~ 2-TeATɌ}A~ TYH~ 2jXA~ 2 B~ 2G@~ 4,@~  4@C 31 percent~ 2~~ Tn~ 4=@~  4x@K Form 8615 [3]~ 6!A~ Vj� ~ V A�~ VJ�~ 6_.A~ 6`+A~ 6u8~ 4T@~  47@!7Joint returns and returns3TTT3335 57of surviving spouses3TTT3335 5 DTotal~ 0 � S AS`DAS�iA0[6^A~ 0K0;]A~ 1(@~  1@K 10 percent~ 8�A~ T&L�~ Ty~ T f>A~ 9(UA~ 9QA~ 9cA~ 4k@~  4 @$K 15 percent (Form 8814) [1]~ 8ú@~ T{~ Tf@~ Tf@~ 9H@~ 9H@~ 9*@ 4[4]~  44@C 15 percent~ 8vT AT�A~ T*Z~~ 9x7~ 9"g�~ 9�'~ 4@~  4)@K 20 percent~ 88�%A~ Te$~ Tr~ T��~ 9.~ 9"~ 9��~ 4+@~  41@K 25 percent~ 8 @~ T�1�~ T{~ T+N~ 9J~ 9A~ 9^\J~ 40@~  4@(K 28 percent (capital gains) [2]~ 8 @~ TN'~ Tj�~ Th]A~ 9~�-~ 9P@~ 9ܡ&A~ 4@~  44@K 28 percent~ 2TT%ATHA~ T�7K0~ 9H�-~ 9v ~ 9J�,~ 4h@~  42@ �l�! ���" ���# ���$ ���% �x�& ��' ���( ���) ���* ����+ ���, ��@- ���. ���/ ���0 ���1 ���2 ���3 ��4 ���5 ��� 6 ���7 ���8 ���9 ���: ���; ���< �t��= ���> �d�@? �v� C 31 percent~ 2h?>A~ Tb#Q~ TRԄA~ TL ~ 9W�~ 9~ 9l~ 43@~ 47@!C 36 percent~ !2~C~ !T�H~ !T*=~ !TZB ~ !9~ !9j[~ !9^o~ !5С@~ ! 5Ȥ@"C 39.6 percent~ "2#,"T�HA"T7A~ "Tw5R~ "9� p5~ "9J� ~ "94~ "4=@~ " 4x@#K Form 8615 [3] #8-- #V-- #V-- #V-- #8-- #8-- #8-- #4[4] # 4[4]$7Returns of married$:$W$W$W$:$:$:$5$ 5!%7persons filing separately%#%X%X%X%#%#%#%#% # &DTotal~ &0~~ &Sg(~ &Sq~ &S~�0 ~ &0�,B~ &0�v~ &0F}~ &1@~ & 1@'K 10 percent'8*5,096'T*114,502'T*15,959'T*15,959'9*1,596'9*1,596'9*1,557 '4*1.4 ' 4*9.8$(K 15 percent (Form 8814) [1] (9*899(T*-2,962(T*2,129(T*2,129 (9*319 (9*319 (8-- (4[4] ( 4[4])C 15 percent~ )8d�2A~ )T_~ )T'h~ )T^ha~ )9}�~ )9�~ )9>fv~ )4@~ ) 4@@*K 20 percent~ *8Z@~ *TP1~ *T�?�~ *T.w�~ *9T�&A~ *9(~ *96�,~ *4@~ * 4@+K 25 percent +9*21+T*58,430+T*51,137+T*23,138+9*11,361+9*5,785+9*11,270 +4*19.3 + 4*22(,K 28 percent (capital gains) [2] ,9*3,T*66,402,T*50,667,T*11,438,9*12,346,9*3,203,9*12,125 ,4*18.3 , 4*23.9-K 28 percent~ -9v�)~ -TR~ -T� n~ -Tg~ -9ʐ ~ -9vd~ -9�*~ -4@~ - 4`@.C 31 percent~ .9`@~ .T.]�~ .Ti~ .Ti6~ .9U~ .9�A~ .9Tf5A~ .4@~ . 4@/C 36 percent~ /9@~ /T�(~ /T��~ /T�&A~ /9t�0A~ /90�A~ /9�A~ /5D@~ / 5(@0C 39.6 percent~ 09@~ 0T�(�~ 0Tb �~ 0Tn�4~ 09r�~ 09^E~ 09Jb�~ 04@~ 0 4@1] Form 8615 [3] 1^-- 1_-- 1V-- 1V-- 18-- 18-- 18-- 14[4] 1 4[4]"2PFootnotes at end of table.2P2\2N2N2N2N2N2O2 On3!fTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax 333333333 '4ZRate, Tax Year 1999 --Continued444444444 _5GW[All figures are estimates based on samples--money amounts are in thousands of dollars]5H5H5H5H5H5H 5H 5H 5 H 6'6)6#6$Modified taxable income6%6$ Tax generated6% 6$Income tax after credits6%6 %7"7F7& Adjusted 7#7#7#7#7#7$As a percentage of--7 %8"Highest marginal rate8& Number of 8&gross8&Taxed at8&Taxed at8& 8&At8&8&Adjusted8 &Modified!9"at which tax was computed9&returns9)income9& all rates9&marginal9& At all rates9&marginal 9&Total 9&gross9 &taxable:(:F:I(less deficit):F :&rate:F :&rate:F:&income: &income;*;+;+;+;+;+;+;+;+(less deficit); +<,~ <-�?~ <-@~ <-@~ <-@~ <-@~ <-@~ <-@~ <- @~ < -"@=C=9=9=9=9=9=9=9=4= 4>7Returns of heads>;><><>=>>>>>>>?> ??7 of households?;?<?<?=?>?>?>??? ?@ �l�A ���B ���C ���D ���E ���F ��@G ���H ���I ���J ����K ���L ���M ��N ���O ���P ���Q ���R ���S ��@T ���U ���V ���W ���X ���Y ��@Z ��@[ �@\ �@�] ��@^ �@@_ ��@ @DTotal~ @0LfA~ @Q\~ @Q>Z 3~ @0R"~ @0f+ ~ @0.~ @0.mv~ @1 @~ @ 1Ж@AK 10 percent~ A9p@~ A9$&A~ A9 A~ A9 A~ A9&@~ A9@%@~ A9@~ A4n@~ A 4@$BK 15 percent (Form 8814) [1]B9*3,866B9*38,579B9*4,734B9*4,734 B9*710 B9*710 B8-- B4[4] B 4[4]CC 15 percent~ C9Å~ C9zr^@~ C92�8~ C9& ~ C9q_~ C9Y~ C9ޯ�~ C4{@~ C 4@DK 20 percent~ D9@~ D9 ~ D9�$�~ D96 ~ D9�#~ D9hA~ D9Ԁ!A~ D4x@~ D 4h@EK 25 percent~ E9(@~ E9T�A~ E9A~ E90@~ E9`@~ E9@@~ E90@~ E4@~ E 4@(FK 28 percent (capital gains) [2] F9*944F9*79,867F9*67,960 F9*333F9*12,454 F9*93F9*12,453~ FJ`@~ F J@GK 28 percent~ G9f I~ G9�~ G9� ~ G9O�~ G9�~ G9 �~ G9f}~ G4@~ G 4@HC 31 percent~ H9P@~ H9� �~ H9Zk~ H9^~ H9T�?A~ H9WA~ H9F~ H43@~ H 4Ԣ@IC 36 percent~ I9@@~ I9~ I9^�~ I9F[~ I9fq~ I9 b A~ I9o~ I57@~ I 5@JC 39.6 percent~ J9@~ J9U�~ J9P~ J9�~ J96~ J9!�~ J9B~ J4Ц@~ J 4<@KK Form 8615 [3] K8-- K8-- K8-- K8-- K8-- K8-- K8-- K4[4] K 4[4]!L7Returns of single personsL@LRLRL@L@L@L@L5L 5 MDTotal~ M0� MQpAMQ�A~ M0� y~ M0ͺ/~ M0��~ M0z/~ M1@~ M 1@NK 10 percent~ N9K)A~ N9.Bz~ N9~~ N9R~ N90 A~ N9� A~ N9�A~ N4`s@~ N 4p@$OK 15 percent (Form 8814) [1] O9*956O9*8,810 O9*669 O9*669 O9*100 O9*100 O8-- O4[4] O J[4]PC 15 percent~ P9B}P9MqA~ P9 L~ P9hJ~ P9|S ~ P9JQ) ~ P9� ~ P4@~ P 4@QK 20 percent~ Q9(bA~ Q9HY ~ Q9W�~ Q9F�"~ Q9f~ Q9�~ Q9N d~ Q4@~ Q 40@RK 25 percent~ R9@~ R9D�?A~ R9Jzk~ R9\lA~ R9PmA~ R9`l@~ R9cA~ R4h@~ R 4@(SK 28 percent (capital gains) [2]~ S9@~ S9�2|~ S9ʇg~ S9A~ S9 VA~ S9�@~ S9$IA~ S4@~ S 4@TK 28 percent~ T9�-~ T9 m~ T9j}V~ T9K�~ T9�~ T9 ~ T9|~ T4@~ T 4؝@UC 31 percent~ U93A~ U9n�!~ U9D�~ U9"jX~ U9�~ U9�~ U92e�~ U44@~ U 4@VC 36 percent~ V9� A~ V9�+~ V9V a ~ V9��~ V9~v~ V9~ V9*q~ V58@~ V 5@WC 39.6 percent~ W9 @~ W9�~ W9.�~ W9� ~ W9B~ W9��~ W9h~ W4\@~ W 4@X[ Form 8615 [3]~ XM!A~ XYj� ~ XY A�~ XAJ�~ XA_.A~ XA`+A~ XAu8~ XBT@~ X B7@nY`f* Estimate should be used with caution due to the small number of sample returns on which it is based.YEYEYEYEYEYEYEYEY E�Z`�[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 ZEZEZEZEZEZEZEZEZ E�[`�between $700 and $7,000) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependents' income.[E[E[E[E[E[E[E[E[ Ey\`q[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate.\E\E\E\E\E\E\E\E\ E�]`�[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,400. The returns in this rate classification are not distributed by tax rate.]E]E]E]E]E]E]E]E] E$^`[4] Percentage not computed.^E^E^E^E^E^E^E^E^ E@_`8NOTE: Detail may not add to totals because of rounding.`�d@a�ib� c� d� e� e`b]SOURCE: IRS, Statistics of Income Bulletin, Winter 2001-2002, Publication 1136 (Rev. 3-2002).aabacadaeaeL]P^_���4�4 ti]P 0�1p���4�4 veti]P 0�1���4�4 veti]P J�K`���4�4 egul]P J�Kp���4�4 veti]P"�#����4�4 veti]\"�#��5� 4  veti]P"����<5�4 veti]P &&�'��T5�4 veti]P '&�'��l5�4 veti]P ,M�N���5�4 egul]P - � ����5�4 veti= ���F> ����?�?�?�?m�5�h�wоVE�оVp�hT0q00hTAq0Fq0 mhT0g�h�]l07�Dl0g�h� �lfqq     ��"