TITLE 26. INTERNAL REVENUE CODE § 1. Tax imposed [Caution: For the inflation adjustment of certain items in this section, see the Revenue Procedure which appears as a note to this section.]., 26 USCS § 1

Summary

(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 [26 USCS § 7703]) who makes a single return jointly with his spouse under section 6013 [26 USCS § 6013], and

(2) every surviving spouse (as defined in section 2(a) [26 USCS § 2(a)]),

a tax determined in accordance with the following table:

If taxable income is:	The tax is:
Not over $36,900	15% of taxable income.
Over $36,900 but not over $89,150	$5,535, plus 28% of the excess over $36,900.
Over $89,150 but not over $140,000	$20,165, plus 31% of the excess over $89,150.
Over $140,000 but not over $250,000	$35,928.50, plus 36% of the excess over $140,000.
Over $250,000	$75,528.50, plus 39.6% of the excess over $250,000.

(b) Heads of households. There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b) [26 USCS § 2(b)]) a tax determined in accordance with the following table:

If ...