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All tax rates~ A A�A AA~ A=  AlA~ ABy>r~ A)�~ AV~ A�X " " " "      $ @ 15 percent (Form 8814) [1]~ B@�A~ B@~ B=@~ BA~ BP@~ B@~ BX@~ Bh@~ B=@ " " " " @ 15 percent~ B.O B�5uA~ B B~ B=  B@ѯA~ Bvr*~ B)�~ Bcd~ B " " " "@ 28 percent~ B�B�7A~ Bn&~ BB~ B³#e~ B6Q~ B�7~ 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 " " " "$$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$@ 36 percent~ Be~ Be<~ B�8* ~ BԺ4A~ B�~ B�2x~ BQ@~ Bp~  B|D$A " " " "$$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$@ 39.6 percent~ Bf&~ BƔ!9~ B�~ BPq A~ B�/~ 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@0�2@1�2@2�2@3�2@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~ !B�1A~ !B}A~ ! ByO"@ 36 percent"I"I"I~ "B@~ "BFR�~ "BT�)A~ "B(� A~ "Bb~ " BU#@ 39.6 percent#I#I#I~ #Bz@~ #Ba�~ #B�0_~ #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 %!%!%!% % % �&X�between $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?@bT0bT0K�0\XT0�|0T���0\XT|0|0ax\XT0?�w0�?w0?X�X��Uw5X��qq     ��"