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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 � $�C �!�C  �C  (�C �!�C  �C �!(C  (C  (C 1"(�C 1&8�C 1&8C 1&8�C 1"(�C 1"(�C  (��C 1&8��C 1&8�C 1&8��C 1"��C  (�C +Q#,�C 1"(��C 1"(��C 1"(�C 9��C A�C 8�C 9��C A8��C -Q# ��C +Q# ��C &Q# ��C  (�C +Q# ��C � �C &Q#,��C 9�"<�C )Q# ��C !Q#,��C Q#,��C .#<��C 0#<��C 1#<��C 2#<��C 3#<��C Q#,��C 6� �C 18�C 6��C -Q��C +Q��C &Q��C �C ��C &Q<��C 6�<�C -Y��C ,Y��C )Q��C 5Y��C 5Q��C 6�<��C -Y<�C &Q<�C -Q#��C +Q#��C &Q#��C )Q#��C  �C  8�C 5Q<�C 9 �C 9a!�C 9a! ��������������0style_col_headings�0style_col_numbers� 0 style_data�0style_footnotes�0style_stub_line�0style_stub_lines�0 style_titles�0 style_totals�B�������������U} ��}  � �}  � H �l� ��� ��� *�� �d�' ���' ���' ���' ���' ��' �d�5� ���5 q�; ���5 ���5 ���O���P���P���P���P���P0��=��=�z�`���5���5���O���P���P���P���P���Pe]Table 1.--Individual Income Tax Rates and Tax Shares, Returns with Modified Taxable Income:  g_Tax Classified by Both the Marginal Rate and Each Rate at Which Tax was Computed, Tax Year 1995 _W[All figures are estimates based on samples--money amounts are in thousands of dollars]      !!!!!!!! !"#$%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~ LN�MvOAM�9AL� A~ L.�~ L �~ L�~ N@~  N@K 28 percent~ LUM@9aAM�3A~ LN~ L6^0~ L"�~ Lf�0~ N@~  N@(K 28 percent (capital gains) [2]~ LH�A~ 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~ SX�A~ ST�A~ N@~  NЦ@!?Joint returns and returns<<<<<<<> >?of surviving spouses<<<<<<<> > ITotal~ [R�1 \A\*A[A~ [N1Uf~ [�5j8~ ["�d~ ]@~  ]@ ^ _ _ ____$K 15 percent (Form 8814) [1]~ V @~ Wʕ�~ W@~ W@~ W~@~ W~@~ Wd@ N[4]~  N�@ U O O OOOOK 15 percent~ VRWtWA~ Wbgsx~ W�rx~ WRX~ W ~ W�~ N`@~  NЖ@ U O O OOOOK 28 percent~ V&d+WAW}A~ W�R8~ WO"~ W�~ Wn�"~ N@~  N@ U(K 28 percent (capital gains) [2]~ L� A~ WR� ~ W^ ~ WP~ W6x~ W2~ W*;t~ N5@~  N@ U O O OOOOK 31 percent~ L[~ WΎ�5~ W}�*~ W�~ W&_ ~ W:(*~ W~I ~ N@~  N8@ U O O OOOOK 36 percent~ Ld-~ W�90*~ WQ�#~ W*?�~ W'� ~ W�?�~ W� ~ Q4@~  Q@ U O O OOOOK 39.6 percent~ L$~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$���5%���O&���P'���P(���P)���P*���P�+0��',�v�5-s�;.���5/���50 ���O1 ���P2 ���P3 ���P4 ���P5 ���P6 0��=7 �;8 ���59 ���5: ���O; ���P< ���P= ���P> ���P? ���P ?Returns of married A B B A A A A > > @      !!?persons filing separately!*!*!*!*!*!*!*!*! *! ! ! !!! "ITotal~ "8؈AA~ "9�~ "9V ~ "8~ "8y�~ "8�~ "8�~ ":(@~ " :l@$#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~ $W�8X~ $W�~ $W<~ $W<~ $WW|~ $W W|~ $W>A~ $N@~ $ N @%K 28 percent~ %W�,~ %WyA~ %WЈsA~ %W�~ %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?~ 'WH�A~ '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�-~ 4W�3A~ 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~ :Wr�1 ~ :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~ =W�~ =Wzg~ =W�*�~ =W,-@A~ =W"~ =Qt@~ = Q@>K 39.6 percent~ >W�@~ >W& ~ >W�  ~ >W��~ >W�~ >WF�5~ >WT}~ >Nt@~ > ND@?X Form 8615 [3]~ ?YA~ ?a8m;A~ ?a^^~ ?YIR~ ?YA~ ?YX�A~ ?YT�A~ ?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|0��0\XT|0|0ax\XT0P}w04}w0P}��,�UwH4�qq     ��"