Subtitle A - Part 1
- Income Tax
§ 1. Tax
Imposed.
(a) Married individuals
filing joint returns and surviving spouses. There
is hereby imposed on the
taxable income of
(1) every married individual (as defined in Section 7703) jointly with his spouse under Section 6013, and
(2) every surviving spouse (as defined in Section 2(a))
a tax determined in
accordance with the following table:
If taxable income
is: The tax is:
Not over 32,450 15% of taxable income
...
•THIS SHOULD LOOK
FAMILIAR ???
