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All returns / / / / / / / / / GTotal~ 02 1 <�"A 1`eA 0@vA 0l�A~ 0JZ 0A~ 2H@~ 2@ T 10 percent~ 3 �A~ 4�~ 48�;A~ 3n'o~ 3BA~ 3;A~ 3A~ 5n@~ 5P@$ T 15 percent (Form 8814) [1]~ 33@~ 4~ 4X@~ 3X@~ 3x@~ 3x@~ 3@ 5(X)~ 5@F 15 percent~ 3Ra4�$A4q�A3yÓA~ 3�!~ 3b�!~ 3nf; ~ 5@~  5@T 20 percent~ 3lg+A~ 4>P~ 4^�~ 3M ~ 3V1�~ 3,\A~ 3�~ 5Ж@~  5@T 25 percent~ 3n@~ 4Z�9~ 4.l�~ 38~ 32~ 3Xk A~ 3�1~ 5@~  5@   F 28 percent~ 3^�44A4]nA~ 3^ ]@~ 3"|-~ 3֒~ 3j,~ 5,@~  5@(T 28 percent (capital gains) [2]~ 32LA~ 4:NL~ 4�!K;~ 3r\J~ 3�2 ~ 33~ 3� ~ 5@~  5@F 31 percent~ 3EA~ 4+^~ 4L~ 3`I ~ 3�+{~ 3Jm~ 3T~ 53@~  5@F 36 percent~ 3:eG~ 4݊E~ 4&;~ N�- ~ 3.[~ 3vX~ 3Vt*~ 6 @~  6,@F 39.6 percent~ 3~2*4 A4OA~ 36RE~ 3:z.~ 3js~ 3e�-~ 5\@~  5@@T Form 8615 [3]~ 7A~ 8NĽ~ 8j&�~ 7�~ 7g)~ 7&~ 7F�(~ 5@~  5t@!9Joint returns and returns44444446 69of surviving spouses44444446 6 GTotal~ 0_ 1mA1@NA0~ 0h?}~ 2ؘ@~  2D@T 10 percent~ :8�A~ ;�)�~ ;l�-A~ ;~�:~ ;@~ ;`@~ ;@~ 5l@~  5P@$T 15 percent (Form 8814) [1]~ :s@~ ;j~ ;@~ ;@~ ;X@~ ;X@~ ;v@ 5(X)~  5@F 15 percent~ :�:#;YA~ ;h}~ ; {~ ;�:�~ ;��~ ;�9d~ 5`@~  5Ж@T 20 percent~ :rA~ ;ʨ�~ ;ʤ� ~ ;br~ ;U�~ ;�#J~ ;u�~ 5 @~  5؝@T 25 percent~ :@~ ;V�~ ;ff�~ ;,T$A~ ;�#A~ ;(TA~ ;`�"A~ 5@~  5@F 28 percent~ :~;ŽA;kKA~ ;I�+~ ;J~ ;J\2 ~ ;B̪~ 5@~  5@ �l�! ���" ���# ���$ ���% ���& �x�' ��( ���) ���* ����+ ���, ���- ��@. ���/ ���0 ���1 ���2 ���3 ��4 d�5 �d�6 ���7 ���8 �q� 9 ��: �d� ; ��� < �{� �= ��� > ��� @? ���( T 28 percent (capital gains) [2]~ 3�*�~ ;�7;~ ;^Ж-~ ;>~ ;h@ ~ ;z�~ ;Β1 ~ 5/@~ 5@!F 31 percent~ !3v1e~ !;&ݶ@~ !;4~ !;%~ !;z ~ !;�~ !;^ ~ !5؝@~ ! 5@"F 36 percent~ "38~ ";�)9~ ";26�0~ ";� ~ ";bQ ~ ";vN{~ ";c, ~ "67@~ " 6;@#F 39.6 percent~ #3~ $#;LO/A~ #;F�8u~ #;&�.:~ #;R}A'~ #;\ ~ #;�&~ #5H@~ # 5@@$T Form 8615 [3]~ $:~ $;~ $;~ $;~ $;~ $;~ $; $5(X) $ 5(X)%9Returns of married%<%=%=%<%<%<%<%6% 6!&9persons filing separately&#&#&#&#&#&#&#&#& # 'GTotal~ '0�~ '1v~ '1R�3~ '0I~ '0mA~ '0VG#~ '0B�~ '2@@~ ' 2@(T 10 percent(:*7,021(;*133,899(;*13,198(;*13,198(;*1,319(;*1,320(;*1,319 (5*1.0 ( 5*10.0$)T 15 percent (Form 8814) [1] );** );** );** );** );** );** );** )5(X) ) 5(X)*F 15 percent~ *:LS~ *;A~ *;6.�~ *;�~ *;QAA~ *;�(�~ *;�~ *5!@~ * 5H@+T 20 percent~ +:@~ +;N�<~ 0;A~ 0;J.A~ 064@~ 0 6T@1F 39.6 percent~ 1;@~ 1;~�~ 1;f~ 1;zh[~ 1;_~ 1;~ 1;� S~ 15@~ 1 5x@2T Form 8615 [3] 2;** 2;** 2;** 2;** 2;** 2;** 2;** 25(X) 2 5(X)3U3V3V3V3V3V3V3V3E3 E4W4X4X4X4X4X4X4X4Y4 Y&5[ Footnotes at end of table.5Z5Z5Z5Z5Z5Z5Z5R5 R�6!zTable 1.--Individual Income Tax Returns with Modified Taxable Income: Tax Classified by Marginal Tax Rate, Tax Year 1997 666666666 7\ --Continued777777777 _8LW[All figures are estimates based on samples--money amounts are in thousands of dollars]8M8M8M8M8M8M 8M 8M 8 M 9J9K9K9K9K9K9K9K9K9 K:':):#:$Modified taxable income:%:$ Tax generated:% :$Income tax after credits:%: %;I;& Adjusted ;#;#;#;#;#;$As a percentage of--; %<"Highest marginal rate<& Number of <&gross<&Taxed at<&Taxed at<& <&At<&<&Adjusted< &Modified!="at which tax was computed=&returns=)income=& all rates=&marginal=& At all rates=&marginal =&Total =&gross= &taxable>(>I>O(less deficit)>I >&rate>I >&rate>I>&income> &income?*?+?+?+?+?+?+?+?+(less deficit)? +@ �l�A ���B �v�C �s�D ���E ���F ���G ���H ���I ��@J ����K ���L ���M ���N ���O ���P ��Q ���R ���S ���T ���U ���V ��@W ���X ���Y ���Z ���[ ���\ ���] d�^ �d@ @_ ��@@,~ @-�?~ @-@~ @-@~ @-@~ @-@~ @-@~ @-@~ @- @~ @ -"@A9Returns of headsA>A?A?A@AAAAAAABA BB9 of householdsB>B?B?B@BABABABBB B CGTotal~ C0JM�~ C1_O~ C12�+~ C0b~ C0N-�~ C0ZS~ C0^�~ C20@~ C 2@DT 10 percent~ D;@@~ D;yA~ D;P@~ D;P@~ D;@~ D;@~ D;@~ D5d@~ D 5@$ET 15 percent (Form 8814) [1]E;*6,890E;*72,175E;*5,873E;*5,873 E;*883 E;*883 E;*424 E5*0.6 E 5*7.2FF 15 percent~ F;oS~ F;*dV8~ F;>~ F;��~ F;~ F;v]�~ F;~ F5@~ F 5p@GT 20 percent~ G;@@~ G;LA~ G; UFA~ G;>O~ G;� ~ G;�A~ G;0�A~ G5@~ G 5Л@HT 25 percent H;*715H;*149,955H;*135,985H;*62,120H;*29,276H;*15,530H;*29,276H5* 19.5H 5* 21.5IF 28 percent~ I;֬<~ I;j~ I;u� ~ I;�"�~ I;�'~ I;2G�~ I;�~ I5@@~ I 5@(JT 28 percent (capital gains) [2]~ J;0@~ J;�~ J;h~ J;HA~ J;1A~ J;@~ J;JJF~ J5.@~ J 53@KF 31 percent~ K; @~ K;:~ K;C~ K;n�<~ K;N~ K;A~ K;N~ K5@~ K 5@LF 36 percent~ L;@~ L;t�~ L;ʟy~ L;�3A~ L;�>i~ L;A~ L;\�9A~ L6H@~ L 6T@MF 39.6 percent~ M;@~ M;6x~ M;>~ M;*�!~ M;�~ M;r~ M;�~ M5@~ M 5T@NT Form 8615 [3]~ N;~ N;~ N;~ N;~ N;~ N;~ N; N5(X) N 5(X)!O9Returns of single personsOCOCOCOCOCOCOCO6O 6 PGTotal~ P0F� P1@�5AP1$DA~ P0Ngf~ P0��%~ P06~ P0%~ P2@~ P 2@QT 10 percent~ Q;A~ Q;:�~ Q;m.~ Q;m.~ Q;@~ Q;`@~ Q;H@~ Q5q@~ Q 5@$RT 15 percent (Form 8814) [1] R;** R;** R;** R;** R;** R;** R;** R5(X) R S(X)SF 15 percent~ S;B[�~ S;Zx~ S;rj+E~ S;C~ S;\ ~ S;�(0 ~ S;zG ~ S5!@~ S 5H@TT 20 percent~ T;d1A~ T;+~ T;B�~ T;�~ T;~ T;i~ T;��~ T5@~ T 52@UT 25 percent~ U;@~ U;~�:~ U;|)'A~ U;�A~ U;@�A~ U; @~ U;PnA~ U5@~ U 5@VF 28 percent~ V;�~ V;:aK~ V;�1�;~ V;�h~ V;=D ~ V;�~ V;> ~ V5 @~ V 5`@(WT 28 percent (capital gains) [2]~ W;(B/A~ W;x~ W;� ~ W;~ W;�1a~ W;*I~ W;6A_~ W5@~ W 5@XF 31 percent~ X;@~ X;�~ X;�~ X;R~ X;JQ~ X;p~ X;~JH~ X5@~ X 5@YF 36 percent~ Y;A~ Y;� ~ Y;*e~ Y;2~ Y;c~ Y;@~ Z 5@[] Form 8615 [3]~ [DA~ [DNĽ~ [Dj&�~ [D�~ [Dg)~ [D&~ [DF�(~ [E@~ [ Et@\P\Q\Q\Q\Q\Q\Q\Q\R\ R]P]Q]Q]Q]Q]Q]Q]Q]R] Rn^^f* Estimate should be used with caution due to the small number of sample returns on which it is based.^H^H^H^H^H^H^H^H^ H�__{**Data deleted to avoid disclosure of information for specific taxpayers. Deleted data are included in appropriate totals._H_H_H_H_H_H_H_H_ H` �x@a �@b �@c ��@d �@e ��@f ��@�`_�[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 `H`H`H`H`H`H`H`H` H�a_�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.aHaHaHaHaHaHaHaHa Hyb_q[2] Returns with net long-term capital gains in excess of short-term capital losses taxed at the 28-percent rate.bHbHbHbHbHbHbHbHb H�c_�[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,300. 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