PUBLIC LAW 97-34—AUG. 13, 1981 "If taxable income is: Over $17,600 but not over $22,900 Over $22,900 but not over $30,000 Over $30,000 but not over $42,800 Over $42,800 but not over $54,700 Over $54,700
95 STAT. 181
The tax is: $3,312, plus 85% of the $17,600. $5,167, plus 40% of the $22,900. $8,007, plus 44% of the $30,000. $13,639, plus 48% of the $42,800. $19,351, plus 50% of the $54,700.
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"(3) FOR TAXABLE YEARS BEGINNING AFTER 1983.—
"If taxable income is: Not over $1,700 Over $1,700 but not over $2,750 Over $2,750 but not over $3,800 Over $3,800 but not over $5,950 Over $5,950 but not over $8,000 Over $8,000 but not over $10,100 Over $10,100 but not over $12,300 Over $12,300 but not over $14,950 Over $14,950 but not over $17,600 Over $17,600 but not over $22,900 Over $22,900 but not over $30,000 Over $30,000 but not over $42,800 Over $42,800 but not over $54,700 Over $54,700 but not over $81,200 Over $81,200
The tax is: No tax. 11% of the excess over $1,700. $115, DIUS 12% of the excess over $24l', plus 14% of the excess $3,800. $542, plus 16% of the excess $5,950. $870, plus 18% of the excess $8,000. $1,248, plus 22% of the excess $10,100. $1,732, pr i, plus 25% of the excess $12.,300. $2,39^, plus 28% of the excess $14,950. $3,137, plus 33% of the excess $17,600. $4,886, plus 38% of the excess $22,900. $7,584, plus 42% of the excess $30,000. $12,960, plus 45% of the excess $42,800. $18,315, plus 49% of the excess $54,700. $31,300, plus 50% of the excess $81,200.
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"(e) ESTATES AND TRUSTS.—There is hereby imposed on the taxable income of every estate and trust taxable under this subsection a tax determined in accordance with the following tables: "(1) FOR TAXABLE YEARS BEGINNING IN 1982.— "If taxable income is: The tax is: Not over $1,050 12% of taxable income. Over $1,050 but not over $2,100 $126, plus 14% of the $1,050. Over $2,100 but not over $4,250 $273, plus 16% of the $2,100. Over $4,250 but not over $6,300 $617, plus 19% of the $4,250. Over $6,300 but not over $8,400 $1,006, plus 22% of the $6,300. Over $8,400 but not over $10,600.— $1,468, plus 25% of the $8,400. Over $10,600 but not over $13,250 $2,018, plus 29% of the $10,600. Over $13,250 but not over $15,900 $2,787, plus 33% of the Over $15,900 but not over $21,200 Over $21,200 but not over $28,300 Over $28,300 but not over $41,100 Over $41,100
$3,661, plus 39% of $15,900. $5,728, plus 44% of $21200. $8,852, plus 49% of $28 300 $15,124, plus 50% of $41,100.
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