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PUBLIC LAW 90-364-JUNE 28, 1968
[82 STAT.
"PART V—TAX SURCHARGE "Sec. 51. Tax surcharge.
"SEC. 51. TAX SURCHARGE. "(a)
IMPOSITION OF T A X. — "(1) CALENDAR YEARS.— " (A) INDIVIDUALS (OTHER THAN ESTATES AND TRUSTS).—
I n addition to the other taxes imposed by this chapter, there is hereby imposed on the income of every individual (other than an estate or trust) whose taxable year is the calendar year a tax as follows: CALENDAR YEAR
1968
TABLE 1.—Single person (other than head of household) and married person filing separate return If the adjusted tax is:
If the adjusted tax is: The tax
If the adjusted tax is: The tax
The tax
But less than
is—
At least
But less than
is—
At least
But less than
is—
0
$148
$282
$540
282 288 298 313 327 340 353 367 380 393 407 420 433 447 460 473 487 600 613
288 298 313 327 340 353 367 380 393 407 420 433 447 460 473 487 500 513 527
$20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39
$627
165 162 168 175 182 188 195 202 208 215 222 228 235 242 248 255 262 268 275
0 $1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
$275
$148
540 653 667 680 693 607 620 633 647 660 673 687 700 713 727
553 567 580 693 607 620 633 647 660 673 687 700 713 727 734
$40 41 42 43 44 45 46 47 48 49 60 61 52 63 54 66
At least
155 162 168 176 182 188 195 202 206 216 222 228 235 242 248 265 262 268
734 and over, 7.6% of the adjusted
tax
TABLE 2.—Head of household If the adjusted tax is:
If the adjusted tax is: The tax
If the adjusted tax is: The tax
The tax
But less than
is—
At least
But less than
IS—
At least
But less than
is—
0
$223
$360
$357
$540
230 237 243 260 267 263 270 277 283 290 297 303 310 317 323 330 337 343 360
357 363 370 377 383 390 397 403 410 417 423 430 437 447 460 473 487 500 613
363 370 377 383 390 397 403 410 417 423 430 437 447 460 473 487 500 513 527
$20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39
$527
$223
0 $1 2 3 4 5 6 7 8 9 10 11 12 13 14 16 16 17 18 19
540 653 667 680 593 607 620 633 647 660 673 687 700 713 727
653 667 680 693 607 620 633 647 660 673 687 700 713 727 734
$40 41 42 43 44 46 46 47 48 49 60 51 52 63 64 56
At least
230 237 243 260 267 263 270 277 283 290 297 303 310 317 328 330 387 843
734 and over, 7.5% of the adjusted
tax
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