55 STAT.] 77TH CONG. , 1ST SESS.- "If the surtax net income is: Over $44,000 but not over $50,000 --- Over $50,000 but not over $60,000- - - - Over $60,000 but not over $70,000 --- Over $70,000 but not over $80,000 - -- -- Over $80,000 but not over $90,000 .--- - Over $90,000 but not over $100,000- -- Over $100,000 but not over $150,000 -- Over $150,000 but not over $200,000__ _ Over $200,000 but not over $250,000- -_ Over $250,000 but not over $300,000__ - Over $300,000 but not over $400,000__ - Over $400,000 but not over $500,000- __ Over $500,000 but not over $750,000- -- Over $750,000 but not over $1,000,000- Over $1,000,000 but not over $2,000 ,000 . Over $2,000,000 but not over $5,000 ,000 . Over $5,000,000----------------- 689 - H. 412-SEPT. 20, 1941 The surtax shall be: $16,080, plus 55% of excess over ,44,000. $19,380, plus 57% of excess over $50,000 . $25,080, plus 59% of excess over $60,000 . $30,980, plus 61% of excess over $70,000 . $37,080, plus 63% of excess over $80,000 . $43,380, plus 64% of excess over $90,000 . $49,780, plus 65% of excess over $100,000 . $82,280, plus 66% of excess over $150,000 . $115,280, plus 67% of excess over $200,000 . $148,780, plus 69% of excess over $250,000. $183,280, plus 71% of excess over $300,000. $254,280, plus 72% of excess over $400,000. $326,280, plus 73% of excess over $500,000 . $508,780, plus 74% of excess over $750,000 . $693,780, plus 75% of excess over $1,000 ,000. $1,443,780, plus 76% of excess over $2,000 ,000. $3,723,780, plus 77% of excess over $5,000,000." SEC. 102 . OPTIONAL TAX ON INDIVIDUALS WITH CERTAIN GROSS INCOME OF $3,000 OR LESS. (a) OPrrONAL TAX. -T he Internal Revenue Code is amended by inserting after section 396 the following new Supplement: "Supplement T-Individuals With Gross Income From Certain Sources of $3,000 or Less "SEC. 400. IMPOSITION OF TAX. "In lieu of the tax imposed under sections 11 and 12, an individual may elect, for each taxable year, to pay the tax shown in the following table if his gross income for such taxable year is $3,000 or less ana consists wholly of one or more of the following: Salary, wages, com- pensation for personal services, dividends, interest, rent, annuities, or royalties: "If the grow income is over- $1-- .-- $750-- $775-- $800-- $825-- $850 - $875-- $900-- The tax shall be- But not over- Single person Head of family (not head of or married a family) person $750 $0 $0 775 11 0 800 2 0 825 3 0 850 5 0 875 7 0 900 9 0 925 11 0 278941°-42 -PT . I- - -44 54 Stat. 1007. 26U.S.C. 396. 63Stat. 6. 26 U. S. C.§ 11,12. Post, p. 692. --
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