26 U.S.C. § 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 For purposes of paragraph (1), the term “ceiling amount” means, with respect to any taxpayer, the amount (not less than $20,000) determined by the Secretary for the tax rate category in which such taxpayer falls.
(3) Authority to prescribe tables for taxpayers who itemize deductions The Secretary may provide that this section shall apply also for any taxable year to individuals who itemize their deductions. Any tables prescribed under the preceding sentence shall be on the basis of taxable income.
# (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
For purposes of this title, the tax imposed by this section shall be treated as tax imposed by section 1.
# (d) Taxable income
Whenever it is necessary to determine the taxable income of an individual to whom this section applies, the taxable income shall be determined under section 63.
# (e) Cross reference
For computation of tax by Secretary, see section 6014.
Source: view the official text
Cited by 137
- 26 CFR § 1.1-1 — Income tax on individuals.
- 26 CFR § 1.1011-2 — Bargain sale to a charitable organization.
- 26 CFR § 1.1038-1 — Reacquisitions of real property in satisfaction of indebtedness.
- 26 CFR § 1.1211-1 — Limitation on capital losses.
- 26 CFR § 1.1222-1 — Other terms relating to capital gains and losses.
- 26 CFR § 1.1361-1 — S corporation defined.
- 26 CFR § 1.139E-1 — Tribal general welfare benefits.
- 26 CFR § 1.1400L(b)-1 — Additional first year depreciation deduction for qualified New York Liberty Zone property.
- 26 CFR § 1.15-1 — Changes in rate during a taxable year.
- 26 CFR § 1.163-5 — Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
- 26 CFR § 1.167(a)-12 — Depreciation based on class lives for property first placed in service before January 1, 1971.
- 26 CFR § 1.168(j)-1T — Questions and answers concerning tax-exempt entity leasing rules (temporary).
Show 48 more
- 26 CFR § 1.168(k)-1 — Additional first year depreciation deduction.
- 26 CFR § 1.170A-1 — Charitable, etc., contributions and gifts; allowance of deduction.
- 26 CFR § 1.170A-13 — Recordkeeping and return requirements for deductions for charitable contributions.
- 26 CFR § 1.2-1 — Tax in case of joint return of husband and wife or the return of a surviving spouse.
- 26 CFR § 1.213-1 — Medical, dental, etc., expenses.
- 26 CFR § 1.3-1 — Application of optional tax.
- 26 CFR § 1.30D-1 — Credit for new clean vehicles.
- 26 CFR § 1.4-1 — Number of exemptions.
- 26 CFR § 1.4-2 — Elections.
- 26 CFR § 1.4-3 — Husband and wife filing separate returns.
- 26 CFR § 1.4-4 — Short taxable year caused by death.
- 26 CFR § 1.401(a)(35)-1 — Diversification requirements for certain defined contribution plans.
- 26 CFR § 1.401(a)(4)-10 — Testing of former employees.
- 26 CFR § 1.401(k)-1 — Certain cash or deferred arrangements.
- 26 CFR § 1.409A-1 — Definitions and covered plans.
- 26 CFR § 1.410(a)-3 — Minimum age and service conditions.
- 26 CFR § 1.412(c)(1)-1 — Determinations to be made under funding method—terms defined.
- 26 CFR § 1.412(c)(1)-2 — Shortfall method.
- 26 CFR § 1.412(c)(3)-1 — Reasonable funding methods.
- 26 CFR § 1.412(c)(3)-2 — Effective dates and transitional rules relating to reasonable funding methods.
- 26 CFR § 1.414(f)-1 — Definition of multiemployer plan.
- 26 CFR § 1.414(g)-1 — Definition of plan administrator.
- 26 CFR § 1.42A-1 — General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.
- 26 CFR § 1.45X-1 — General rules applicable to the advanced manufacturing production credit.
- 26 CFR § 1.45Y-2 — Qualified facility for purposes of section 45Y.
- 26 CFR § 1.46-7 — Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
- 26 CFR § 1.46-8 — Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
- 26 CFR § 1.48-13 — Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- 26 CFR § 1.48D-6 — Elective payment election.
- 26 CFR § 1.48E-2 — Qualified investments in qualified facilities and EST for purposes of section 48E.
- 26 CFR § 1.48E-4 — Rules of general application.
- 26 CFR § 1.50-2 — Recapture of the advanced manufacturing investment credit in the case of certain expansions.
- 26 CFR § 1.501(c)(9)-2 — Membership in a voluntary employees' beneficiary association; employees; voluntary association of employees.
- 26 CFR § 1.501(c)(9)-7 — Voluntary employees' beneficiary associations; section 3(4) of ERISA.
- 26 CFR § 1.514(c)-1 — Acquisition indebtedness.
- 26 CFR § 1.59A-1 — Base erosion and anti-abuse tax.
- 26 CFR § 1.6013-4 — Applicable rules.
- 26 CFR § 1.6014-2 — Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- 26 CFR § 1.6055-1 — Information reporting for minimum essential coverage.
- 26 CFR § 1.6417-2 — Rules for making elective payment elections.
- 26 CFR § 1.6418-1 — Transfer of eligible credits.
- 26 CFR § 1.664-1 — Charitable remainder trusts.
- 26 CFR § 1.832-4 — Gross income.
- 26 CFR § 1.851-1 — Definition of regulated investment company.
- 26 CFR § 1.891 — Statutory provisions; doubling of rates of tax on citizens and corporations of certain foreign countries.
- 26 CFR § 1.9000-1 — Statutory provisions.
- 26 CFR § 1.9002 — Statutory provisions; Dealer Reserve Income Adjustment Act of 1960 (74 Stat. 124).
- 26 CFR § 1.9002-2 — Election to have the provisions of section 481 of the Internal Revenue Code of 1954 apply.
Nearby sections (15 sections)
- 1 · Tax imposed
- 2 · Definitions and special rules
- 3 · Tax tables for individuals
- 4 · Repealed. Pub. L. 94–455, title V, § 501(b)(1), Oct. 4, 1976, 90…
- 5 · Cross references relating to tax on individuals
- 11 · Tax imposed
- 12 · Cross references relating to tax on corporations
- 15 · Effect of changes
- 21 · Expenses for household and dependent care services necessary for…
- 22 · Credit for the elderly and the permanently and totally disabled
- 23 · Adoption expenses
- 24 · Child tax credit
- 25 · Interest on certain home mortgages
- 25A · American Opportunity and Lifetime Learning credits
- 25B · Elective deferrals and IRA contributions by certain individuals