•§ 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 ???
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