26 USC 3 - Tax tables for individuals

U.S Code last checked for updates: May 12, 2024

§ 3.

Tax tables for individuals

(a)

Imposition of tax table tax

(1)

In general

In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual—

(A)

who does not itemize his deductions for the taxable year, and

(B)

whose taxable income for such taxable year does not exceed the ceiling amount,

a tax determined under tables, applicable to such taxable year, which shall be prescribed by the Secretary and which shall be in such form as he determines appropriate. In the table so prescribed, the amounts of the tax shall be computed on the basis of the rates prescribed by section 1.

(2)

Ceiling amount defined

(3)

Authority to prescribe tables for taxpayers who itemize deductions

(b)

Section inapplicable to certain individuals

This section shall not apply to—

(1)

an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in annual accounting period, and

(2)

an estate or trust.

(c)

Tax treated as imposed by section 1

(d)

Taxable income

(e)

Cross reference

(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88–272, title III, § 301(a), Feb. 26, 1964, 78 Stat. 129; Pub. L. 91–172, title VIII, § 803(c), Dec. 30, 1969, 83 Stat. 684; Pub. L. 94–12, title II, § 201(c), Mar. 29, 1975, 89 Stat. 29; Pub. L. 94–455, title V, § 501(a), Oct. 4, 1976, 90 Stat. 1558; Pub. L. 95–30, title I, § 101(b), May 23, 1977, 91 Stat. 131; Pub. L. 95–600, title IV, § 401(b)(1), Nov. 6, 1978, 92 Stat. 2867; Pub. L. 95–615, title II, § 202(f), as added Pub. L. 96–222, title I, § 108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 96–222, title I, § 108(a)(1)(E), Apr. 1, 1980, 94 Stat. 225; Pub. L. 97–34, title I, §§ 101(b)(2)(B), (C), (c)(2)(A), 121(c)(3), Aug. 13, 1981, 95 Stat. 183, 197; Pub. L. 99–514, title I, §§ 102(b), 141(b)(1), Oct. 22, 1986, 100 Stat. 2102, 2117.)

cite as: 26 USC 3