2,575 2,600 347 252 157 2,700 3,350 1,525 1,550 168 73 3,400 1,550 1,575 172 77 3,450 2,600 2,625 352 257 162 2,625 2,650 356 261 166 2,650 2,675 360 265 170 2,675 2,700 365 270 175 2,725 369 274 179 2,725 2,750 373 278 183 2,750 2,775 377 282 187 92 2,775 2,800 382 287 192 97 2,800 2,825 387 291 196 101 2,825 2,850 391 295 200 105 2,850 2,875 396 299 204 109 2,875 2,900 401 304 209 114 2,900 2,925 405 308 213 2,925 2,950 410 312 217 2,950 2,975 415 317 222 2,975 3,000 419 321 226 131 3,000 3,050 427 327 232 137 42 3,050 3,100 436 336 241 146 51 3,100 3,150 445 344 249 3,150 3,200 455 353 258 163 3,200 3,250 464 361 3,250 3,300 474 370 3,300 3,350 483 379 3,400 492 388 292 197 3,450 502 397 301 206 111 3,500 511 407 309 214 6 10 14 19 118 23 122 27 1,575 1,600 176 81 3,500 3,550 521 416 318 223 128 33 1,600 1,625 181 86 1,625 1,650 185 90 1,650 1,675 189 94 1,675 1,700 194 99 1,700 1,725 198 103 1,725 1,750 202 107 1,750 1,775 206 111 1,775 1,800 211 116 21 1,800 1,825 215 120 25 1,825 1,850 219 124 29 1,850 1,875 223 128 33 1,875 1,900 228 133 38 1,900 1,925 232 137 42 1,925 1,950 236 141 46 1,950 1,975 241 146 12 16 51 1,975 2,000 245 150 55 3,750 3,800 568 463 361 266 171 76 3,800 3,850 577 472 369 274 179 84 3,850 3,900 586 482 378 283 188 93 3,900 3,950 596 491 387 291 196 101 3,950 4,000 605 501 396 300 205 110 15 4,000 4,050 615 510 406 308 213 118 23 4,050 4,100 624 520 415 317 222 127 32 4,100 4,150 633 529 424 325 230 135 4,150 4,200 643 538 434 334 239 144 4,200 4,250 652 548 443 342 247 152 57 4,250 4,300 662 557 453 351 256 161 66 4,300 4,350 671 567 462 360 265 170 75 4,350 4,400 680 576 471 368 273 178 83 4,400 4,450 690 585 481 377 282 187 92 4,450 4,500 699 595 490 386 290 195 100 4,500 4,550 709 604 500 395 299 204 109 4,550 4,600 718 614 509 405 307 212 117 4,600 4,650 727 623 518 414 316 221 126 4,650 4,700 737 632 528 423 324 229 134 0 4,700 4,750 746 642 537 433 333 238 143 4,750 4,800 756 651 547 442 342 247 152 4,800 4,850 756 661 556 452 350 255 160 4,850 4,900 774 670 565 461 359 264 169 4,900 4,950 784 679 575 470 367 272 177 4,950 5,000 793 689 584 480 376 281 186 40 49 Taxable Years Beginning in 1949 Sec. 403. Credits not allowed. For credits against tax and against net income not allowed, in the case of a taxpayer who elects to pay the tax imposed by this supplement, because of the fact that such election constitutes an election to take the standard deduction, see section 23 (aa). Sec. 404. Certain taxpayers ineligible. This supplement shall not apply to a nonresident alien individual, to a citizen of the United States entitled to the benefits of section 251, to an estate or trust, or to an individual making a return for a period of less than twelve months on account of a change in the accounting period. For provisions making both husband and wife ineligible to elect to pay the tax imposed by this supplement if either does not elect to take the standard deduction, see section 23 (aa) (4). Taxable Years Sec. 403. Credits not allowed. Sec. 404. Certain taxpayers ineligible. Same as 1944. Supplement U-Abatement of Sec. 421. Abatement of tax for members of armed forces upon death. Same as 1944. Taxable Years Sec. 403. Taxable Years Beginning before 1944 Section originated 1941 as Sec. 403, I. R. C. Credits not allowed. Sec. 403. Credits against tax For credits against tax and not allowed. against net income not allowed, in the case of a taxpayer who elects to pay the tax imposed by this supplement, because of the fact that such election constitutes an election to take the standard deduction, see section 23 (aa). Sec. 404. Certain taxpayers ineligible. This supplement shall not apply to a nonresident alien individual, to a citizen of the United States entitled to the benefits of section 251, to an estate or trust, or to an individual making a return for a period of less than twelve months on account of a change in the accounting period. For provisions making both husband and wife ineligible to elect to pay the tax imposed by this supplement if either does not elect to take the standard deduction, see section 23 (aa) (4). Secs. 401, 402, 403, and 404, I. R. C., supra, amended by Sec. 5 (a), I. I. T. A. of 1944, to read as above. Sec. 2 of said Act makes amendment applicable to taxable years beginning after Dec. 31, 1943. Prior amendment Sec. 404, I. R. C. was amended by Sec. 102 (b), R. A. of 1943, by adding language “a citizen of the United States entitled to the benefits of Section 251," but this amendment was superseded by the amendment referred to above. See fn. 14. For Secs. 401, 402, 403 and Supplement U-Abatement of Sec. 421. Abatement of tax for members of armed forces upon death. In the case of any individual who dies on or after December 7, 1941, while in active service as a member of the military or naval forces of the United States or of any of the other United Nations and prior to the termination of the present war as proclaimed by the President, the tax imposed by this chapter shall not apply with respect to the taxable year in which For any amendments prior to 1944, see Ninth Edition, p. 656. |