§1(a)(2) | |

If taxable income is: |
The tax is: |

Not over $39600 | 15% of taxable income. |

Over $39600 but not over $89150 | $5535, plus 28% of the excess over $36900. |

Over $89150 but not over $140000 | $20165, plus 31% of the excess over $89150. |

Over $140000 but not over $250000 | $35928.50, plus 36% of the excess over $140000. |

Over $250000 | $75528.50, plus 39.6% of the excess over $250000. |

§1(b) | |

If taxable income is: |
The tax is: |

Not over $29600 | 15% of taxable income. |

Over $29600 but not over $76400 | $4440, plus 28% of the excess over $29600. |

Over $76400 but not over $127500 | $17544, plus 31% of the excess over $76400. |

Over $127500 but not over $250000 | $33385, plus 36% of the excess over $127500. |

Over $250000 | $77485, plus 39.6% of the excess over $250000. |

§1(c) | |

If taxable income is: |
The tax is: |

Not over $22100 | 15% of taxable income. |

Over $22100 but not over $53500 | $3315, plus 28% of the excess over $22100. |

Over $53500 but not over $115000 | $12107, plus 31% of the excess over $53500. |

Over $115000 but not over $250000 | $31172, plus 36% of the excess over $115000. |

Over $250000 | $79772, plus 39.6% of the excess over $250000. |

§1(d) | |

If taxable income is: |
The tax is: |

Not over $18450 | 15% of taxable income. |

Over $18450 but not over $44575 | $2767.50, plus 28% of the excess over $18450. |

Over $44575 but not over $70000 | $10082.50, plus 31% of the excess over $44575. |

Over $70000 but not over $125000 | $17964.25, plus 36% of the excess over $70000. |

Over $125000 | $37764.25, plus 39.6% of the excess over $125000. |

§1(e)(2) | |

If taxable income is: |
The tax is: |

Not over $1500 | 15% of taxable income. |

Over $1500 but not over $3500 | $225, plus 28% of the excess over $1500. |

Over $3500 but not over $5500 | $785, plus 31% of the excess over $3500. |

Over $5500 but not over $7500 | $1405, plus 36% of the excess over $5500. |

Over $7500 | $2125, plus 39.6% of the excess over $7500. |

§30B(c)(2)(A)(i) | |

In the case of a vehicle which achieves a fuel economy (expressed as a percentage of the 2002 model year city fuel economy) of— |
The credit amount is— |

At least 125 percent but less than 150 percent | $400 |

At least 150 percent but less than 175 percent | $800 |

At least 175 percent but less than 200 percent | $1200 |

At least 200 percent but less than 225 percent | $1600 |

At least 225 percent but less than 250 percent | $2000 |

At least 250 percent | $2400 |

§30B(c)(2)(B) | |

In the case of a vehicle which achieves a lifetime fuel savings (expressed in gallons of gasoline) of— |
The conservation credit amount is— |

At least 1200 but less than 1800 | $250 |

At least 1800 but less than 2400 | $500 |

At least 2400 but less than 3000 | $750 |

At least 3000 | $1000 |

§36B(b)(3)(A)(i) | |

In the case of household income (expressed as a percent of poverty line) within the following income tier: |
The initial premium percentage and final premium percentage, respectively, is— |

Up to 133% | 2.0%, 2.0% |

133% up to 150% | 3.0%, 4.0% |

150% up to 200% | 4.0%, 6.3% |

200% up to 250% | 6.3%, 8.05% |

250% up to 300% | 8.05%, 9.5% |

300% up to 400% | 9.5%, 9.5% |

§36B(f)(2)(B)(i) | |

If the household income (expressed as a percent of poverty line) is: |
The applicable dollar amount is: |

Less than 200% | $600 |

At least 200% but less than 300% | $1500 |

At least 300% but less than 400% | $2500 |

§40(h)(2) | |

In the case of any sale or use during calendar year: |
The blender amount and the low-proof blender amount, respectively, is: |

2001 or 2002 | 53¢, 39.26¢ |

2003 or 2004 | 52¢, 38.52¢ |

2005, 2006, 2007, or 2008 | 51¢, 37.78¢ |

2009 through 2010 | 45¢, 33.33¢ |

§45F(d)(2)(A) | |

If the recapture event occurs in: |
The applicable recapture percentage is: |

Years 1 - 3 | 100 |

Year 4 | 85 |

Year 5 | 70 |

Year 6 | 55 |

Year 7 | 40 |

Year 8 | 25 |

Years 9 and 10 | 10 |

Years 11 and thereafter | 0 |

§48A(f)(1)(B) | |

Performance characteristic: |
Design level for project: |

SO2 (percent removal) | 99 percent |

NOx (emissions) | 0.07 lbs/MMBTU |

PM* (emissions) | 0.015 lbs/MMBTU |

Hg (percent removal) | 90 percent |

§68(f)(2) | |

For taxable years beginning in calendar year— |
The applicable fraction is— |

2006 and 2007 | 2/3 |

2008 and 2009 | 1/3 |

§72(d)(1)(B)(iii) | |

If the age of the annuitant on the annuity starting date is: |
The number of anticipated payments is: |

Not more than 55 | 360 |

More than 55 but not more than 60 | 310 |

More than 60 but not more than 65 | 260 |

More than 65 but not more than 70 | 210 |

More than 70 | 160 |

§72(d)(1)(B)(iv) | |

If the combined ages of the annuitants are: |
The number of anticipated payments is: |

Not more than 110 | 410 |

More than 110 but not more than 120 | 360 |

More than 120 but not more than 130 | 310 |

More than 130 but not more than 140 | 260 |

More than 140 | 210 |

§143(l)(3)(B)(iii) | |

For Calendar Year: |
Applicable percentage is: |

2006 | 20 |

2007 | 40 |

2008 | 60 |

2009 | 80 |

§162(l)(1)(B) | |

For taxable years beginning in calendar year— |
The applicable percentage is— |

1999 through 2001 | 60 |

2002 | 70 |

2003 and thereafter | 100 |

§163(d)(6)(B) | |

In the case of taxable years beginning in: |
The applicable percentage is: |

1987 | 35 |

1988 | 60 |

1989 | 80 |

1990 | 90 |

§168(c) | |

In the case of: |
The applicable recovery period is: |

3-year property | 3 years |

5-year property | 5 years |

7-year property | 7 years |

10-year property | 10 years |

15-year property | 15 years |

20-year property | 20 years |

Water utility property | 25 years |

Residential rental property | 27.5 years |

Nonresidential real property | 39 years |

Any railroad grading or tunnel bore | 50 years |

§168(e)(1) | |

Property shall be treated as: |
If such property has a class life (in years) of: |

3-year property | 4 or less |

5-year property | More than 4 but less than 10 |

7-year property | 10 or more but less than 16 |

10-year property | 16 or more but less than 20 |

15-year property | 20 or more but less than 25 |

20-year property | 25 or more |

§168(g)(3)(B) | |

If property is described in subparagraph: |
The class life is: |

(A)(iii) | 4 |

(B)(ii) | 5 |

(B)(iii) | 9.5 |

(B)(vii) | 10 |

(C)(i) | 10 |

(C)(iii) | 22 |

(C)(iv) | 14 |

(D)(i) | 15 |

(D)(ii) | 20 |

(E)(i) | 24 |

(E)(ii) | 24 |

(E)(iii) | 20 |

(E)(iv) | 39 |

(E)(v) | 39 |

(E)(vi) | 20 |

(E)(vii) | 30 |

(E)(viii) | 35 |

(E)(ix) | 39 |

(F) | 25 |

§168(j)(2) | |

In the case of: |
The applicable recovery period is: |

3-year property | 2 years |

5-year property | 3 years |

7-year property | 4 years |

10-year property | 6 years |

15-year property | 9 years |

20-year property | 12 years |

Nonresidential real property | 22 years |

§170(m)(7) | |

Taxable year of donor ending on or after date of contribution: |
Applicable percentage: |

1st | 100 |

2nd | 100 |

3rd | 90 |

4th | 80 |

5th | 70 |

6th | 60 |

7th | 50 |

8th | 40 |

9th | 30 |

10th | 20 |

11th | 10 |

12th | 10 |

§199(a)(2) | |

For taxable years beginning in: |
The transition percentage is: |

2005 or 2006 | 3 |

2007, 2008, or 2009 | 6 |

§213(d)(10)(A) | |

In the case of an individual with an attained age before the close of the taxable year of: |
The limitation is: |

40 or less | $200 |

More than 40 but not more than 50 | $375 |

More than 50 but not more than 60 | $750 |

More than 60 but not more than 70 | $2000 |

More than 70 | $2500 |

§219(b)(5)(A) | |

For taxable years beginning in: |
The amount is: |

2002 through 2004 | $3000 |

2005 through 2007 | $4000 |

2008 and thereafter | $5000 |

§219(b)(5)(B)(ii) | |

For taxable years beginning in: |
The amount is: |

2002 through 2005 | $500 |

2006 and thereafter | $1000 |

§221(b)(1) | |

In the case of taxable years beginning in: |
The amount is: |

1998 | $1000 |

1999 | $1500 |

2000 | $2000 |

2001 and thereafter | $2500 |

§223(b)(3)(B) | |

For taxable years beginning in: |
The additional contribution amount is: |

2004 | $500 |

2005 | $600 |

2006 | $700 |

2007 | $800 |

2008 | $900 |

2009 and thereafter | $1000 |

§274(n)(3)(B) | |

For taxable years beginning in calendar year— |
The applicable percentage is— |

1998 or 1999 | 55 |

2000 or 2001 | 60 |

2002 or 2003 | 65 |

2004 or 2005 | 70 |

2006 or 2007 | 75 |

2008 and thereafter | 80 |

§401(a)(35)(H)(ii) | |

Plan year to which subparagraph (C) applies: |
The percentage is: |

1st | 33 |

2nd | 66 |

3rd and following | 100 |

§402(g)(1)(B) | |

For taxable years beginning in calendar year: |
The applicable dollar amount: |

2002 | $11000 |

2003 | $12000 |

2004 | $13000 |

2005 | $14000 |

2006 and thereafter | $15000 |

§408(p)(2)(E)(i) | |

For taxable years beginning in calendar year: |
The applicable dollar amount: |

2002 | $7000 |

2003 | $8000 |

2004 | $9000 |

2005 and thereafter | $10000 |

§411(a)(2)(A)(iii) | |

Years of service: |
The nonforfeitable percentage is: |

3 | 20 |

4 | 40 |

5 | 60 |

6 | 80 |

7 or more | 100 |

§411(a)(2)(B)(iii) | |

Years of service: |
The nonforfeitable percentage is: |

2 | 20 |

3 | 40 |

4 | 60 |

5 | 80 |

6 or more | 100 |

§414(v)(2)(B)(i) | |

For taxable years beginning in: |
The applicable dollar amount is: |

2002 | $1000 |

2003 | $2000 |

2004 | $3000 |

2005 | $4000 |

2006 and thereafter | $5000 |

§414(v)(2)(B)(ii) | |

For taxable years beginning in: |
The applicable dollar amount is: |

2002 | $500 |

2003 | $1000 |

2004 | $1500 |

2005 | $2000 |

2006 and thereafter | $2500 |

§416(b)(1)(B) | |

Years of service: |
The nonforfeitable percentage is: |

2 | 20 |

3 | 40 |

4 | 60 |

5 | 80 |

6 or more | 100 |

§417(e)(3)(D)(iii) | |

In the case of plan years beginning in: |
The applicable percentage is: |

2008 | 20% |

2009 | 40% |

2010 | 60% |

2011 | 80% |

§419A(f)(7)(B) | |

In the case of: |
The applicable percentage is: |

The first taxable year to which §419A applies | 80 |

The second taxable year to which §419A applies | 60 |

The third taxable year to which §419A applies | 40 |

The fourth taxable year to which §419A applies | 20 |

§430(c)(5)(B)(ii) | |

In the case of a plan year beginning in calendar year: |
The applicable percentage is: |

2008 | 92 |

2009 | 94 |

2010 | 96 |

§430(h)(2)(C)(iv)(II) | |

If the calendar year is: |
The applicable minimum percentage and applicable maximum percentages are, respectively: |

2012 | 90%, 110% |

2013 | 85%, 115% |

2014 | 80%, 120% |

2015 | 75%, 125% |

After 2015 | 70%, 130% |

§430(i)(5)(B) | |

If the consecutive number of years (including the plan year) the plan is at-risk status is— |
The transition percentage is— |

1 | 20 |

2 | 40 |

3 | 60 |

4 | 80 |

§430(j)(3)(C)(ii) | |

In the case of the following required installment: |
The due date is: |

1st | April 15 |

2nd | July 15 |

3rd | October 15 |

4th | January 15 of the following year |

§436(j)(3)(B) | |

In the case of a plan year beginning in calendar year: |
The applicable percentage is: |

2008 | 92 |

2009 | 94 |

2010 | 96 |

§457(e)(15)(A) | |

For taxable years beginning in: |
The applicable dollar amount: |

2002 | $11000 |

2003 | $12000 |

2004 | $13000 |

2005 | $14000 |

2006 and thereafter | $15000 |

§467(e)(3)(A) | |

In the case of: |
The statutory recovery period is: |

3-year property | 3 years |

5-year property | 5 years |

7-year property | 7 years |

10-year property | 10 years |

15-year and 20-year property | 15 years |

Residential rental property and nonresidential real property | 19 years |

Any railroad grading or tunnel bore | 50 years |

§469(m)(2) | |

In the case of taxable years beginning in: |
The applicable percentage is: |

1987 | 65 |

1988 | 40 |

1989 | 20 |

1990 | 10 |

§585(c)(3)(A)(iii)(II) | |

In the case of the— |
The applicable fraction is— |

1st succeeding year | 2/9 |

2nd succeeding year | 1/3 |

3rd succeeding year | 4/9 |

§911(b)(2)(D)(i) | |

For calendar year— |
The exclusion amount is— |

1998 | $72000 |

1999 | $74000 |

2000 | $76000 |

2001 | $78000 |

2002 and thereafter | $80000 |

§936(a)(4)(B)(ii) | |

In the case of taxable years beginning in: |
The applicable percentage is: |

1994 | 60 |

1995 | 55 |

1996 | 50 |

1997 | 45 |

1998 and thereafter | 40 |

§1274(d)(1)(A) | |

In the case of a debt instrument with a term of: |
The applicable Federal rate is: |

Not over 3 years | The Federal short-term rate. |

Over 3 years but not over 9 years | The Federal mid-term rate. |

Over 9 years | The Federal long-term rate. |

§2001(c) | |

If the amount with respect to which the tentative tax to be computed is: |
The tentative tax is: |

Not over $10000 | 18% of such amount. |

Over $10000 but not over $20000 | $1800, plus 20% of the excess of such amount over $10000. |

Over $20000 but not over $40000 | $3800, plus 22% of the excess of such amount over $20000. |

Over $40000 but not over $60000 | $8200, plus 24% of the excess of such amount over $40000. |

Over $60000 but not over $80000 | $13000, plus 26% of the excess of such amount over $60000. |

Over $80000 but not over $100000 | $18200, plus 28% of the excess of such amount over $80000. |

Over $100000 but not over $150000 | $23800, plus 30% of the excess of such amount over $100000. |

Over $150000 but not over $250000 | $38800, plus 32% of the excess of such amount over $150000. |

Over $250000 but not over $500000 | $70800, plus 34% of the excess of such amount over $250000. |

Over $500000 but not over $750000 | $155800, plus 37% of the excess of such amount over $500000. |

Over $750000 but not over $1000000 | $248300, plus 39% of the excess of such amount over $750000. |

Over $1000000 | $345800, plus 40% of the excess of such amount over $1000000. |

§2011(b)(1) | |

If the adjusted taxable estate is: |
The maximum tax credit shall be: |

Not over $90000 | 0.0125% of the amount by which the adjusted taxable estate exceeds $40000. |

Over $90000 but not over $140000 | $400 plus 1.6% of the excess over $90000. |

Over $140000 but not over $240000 | $1200 plus 2.4% of the excess over $140000. |

Over $240000 but not over $440000 | $3600 plus 3.2% of the excess over $240000. |

Over $440000 but not over $640000 | $10000 plus 4% of the excess over $440000. |

Over $640000 but not over $840000 | $18000 plus 4.8% of the excess over $640000. |

Over $840000 but not over $1040000 | $27600 plus 5.6% of the excess over $840000. |

Over $1040000 but not over $1540000 | $38800 plus 6.4% of the excess over $1040000. |

Over $1540000 but not over $2040000 | $70800 plus 7.2% of the excess over $1540000. |

Over $2040000 but not over $2540000 | $106800 plus 8% of the excess over $2040000. |

Over $2540000 but not over $3040000 | $146800 plus 8.8% of the excess over $2540000. |

Over $3040000 but not over $3540000 | $190800 plus 9.6% of the excess over $3040000. |

Over $3540000 but not over $4040000 | $238800 plus 10.4% of the excess over $3540000. |

Over $4040000 but not over $5040000 | $290800 plus 11.2% of the excess over $4040000. |

Over $5040000 but not over $6040000 | $402800 plus 12% of the excess over $5040000. |

Over $6040000 but not over $7040000 | $552800 plus 12.8% of the excess over $6040000. |

Over $7040000 but not over $8040000 | $650800 plus 13.6% of the excess over $7040000. |

Over $8040000 but not over $9040000 | $786800 plus 14.4% of the excess over $8040000. |

Over $9040000 but not over $10040000 | $930800 plus 15.2% of the excess over $9040000. |

Over $10040000 | $1082800 plus 16% of the excess over $10040000. |

§2011(b)(2)(B) | |

In the case of estates of decedents dying during: |
The applicable percentage is: |

2002 | 75% |

2003 | 50% |

2004 | 25% |

§2031(c)(3) | |

In the case of estates of decedents dying during: |
The exclusion limitation is: |

1998 | $100000 |

1999 | $200000 |

2000 | $300000 |

2001 | $400000 |

2002 or thereafter | $500000 |

§2057(f)(2)(B) | |

If the event described in (1) occurs in the following year of material participation: |
The applicable percentage is: |

1 through 6 | 100 |

7 | 80 |

8 | 60 |

9 | 40 |

10 | 20 |

§2201(c) | |

If the amount with respect to which the tentative tax to be computed is: |
The tentative tax is: |

Not over $150000 | 1% of the amount by which such amount exceeds $100000. |

Over $150000 but not over $200000 | $500 plus 2% of the excess over $150000. |

Over $200000 but not over $300000 | $1500 plus 3% of the excess over $200000. |

Over $300000 but not over $500000 | $4500 plus 4% of the excess over $300000. |

Over $500000 but not over $700000 | $12500 plus 5% of the excess over $500000. |

Over $700000 but not over $900000 | $22500 plus 6% of the excess over $700000. |

Over $900000 but not over $1100000 | $34500 plus 7% of the excess over $900000. |

Over $1100000 but not over $1600000 | $48500 plus 8% of the excess over $1100000. |

Over $1600000 but not over $2100000 | $88500 plus 9% of the excess over $1600000. |

Over $2100000 but not over $2600000 | $133500 plus 10% of the excess over $2100000. |

Over $2600000 but not over $3100000 | $183500 plus 11% of the excess over $2600000. |

Over $3100000 but not over $3600000 | $238500 plus 12% of the excess over $3100000. |

Over $3600000 but not over $4100000 | $298500 plus 13% of the excess over $3600000. |

Over $4100000 but not over $5100000 | $363500 plus 14% of the excess over $4100000. |

Over $5100000 but not over $6100000 | $503500 plus 15% of the excess over $5100000. |

Over $6100000 but not over $7100000 | $653500 plus 16% of the excess over $6100000. |

Over $7100000 but not over $8100000 | $813500 plus 17% of the excess over $7100000. |

Over $8100000 but not over $9100000 | $983500 plus 18% of the excess over $8100000. |

Over $9100000 but not over $10100000 | $1163500 plus 19% of the excess over $9100000. |

Over $10100000 | $1353500 plus 20% of the excess over $10100000. |

§3101(a) | |

In the cases of wages received during: |
The rate shall be: |

1984, 1985, 1986, or 1987 | 5.7% |

1988 or 1989 | 6.06% |

1990 or thereafter | 6.2% |

§3241(b) | |

If the average account benefits ratio is at least, but less than, respectively: |
The applicable percentage for §3211(b) and §3221(b), and the applicable percentage for §3201(b), is, respectively: |

---, 2.5 | 22.1, 4.9 |

2.5, 3.0 | 18.1, 4.9 |

3.0, 3.5 | 15.1, 4.9 |

3.5, 4.0 | 14.1, 4.9 |

4.0, 6.1 | 13.1, 4.9 |

6.1, 6.5 | 12.6, 4.4 |

6.5, 7.0 | 12.1, 3.9 |

7.0, 7.5 | 11.6, 3.4 |

7.5, 8.0 | 11.1, 2.9 |

8.0, 8.5 | 10.1, 1.9 |

8.5, 9.0 | 9.1, 0.9 |

9.0, --- | 8.2, 0.0 |

§4001(f) | |

If the calendar year is: |
The percentage is: |

1996 | 9% |

1997 | 8% |

1998 | 7% |

1999 | 6% |

2000 | 5% |

2001 | 4% |

2002 | 3% |

§4042(b)(2)(A) | |

If the use occurs: |
The tax per gallon is: |

Before 1990 | 10¢ |

During 1990 | 11¢ |

During 1991 | 13¢ |

During 1992 | 15¢ |

During 1993 | 17¢ |

During 1994 | 19¢ |

After 1994 | 20¢ |

§4064(a) | |

If the fuel economy of the model type in which the automobile falls is: |
The tax is: |

At least 22.5 | $0 |

At least 21.5 but less than 22.5 | $1000 |

At least 20.5 but less than 21.5 | $1300 |

At least 19.5 but less than 20.5 | $1700 |

At least 18.5 but less than 19.5 | $2100 |

At least 17.5 but less than 18.5 | $2600 |

At least 16.5 but less than 17.5 | $3000 |

At least 15.5 but less than 16.5 | $3700 |

At least 14.5 but less than 15.5 | $4500 |

At least 13.5 but less than 14.5 | $5400 |

At least 12.5 but less than 13.5 | $6400 |

Less than 12.5 | $7700 |

§4261(b)(1) | |

In the case of segments beginning: |
The tax is: |

After September 30, 1997, and before October 1, 1998 | $1.00 |

After September 30, 1998, and before October 1, 1999 | $2.00 |

After September 30, 1999, and before January 1, 2000 | $2.25 |

During 2000 | $2.50 |

During 2001 | $2.75 |

During 2002 or thereafter | $3.00 |

§4481(a) | |

Taxable gross weight: |
Rate of tax: |

At least 55000 pounds, but not over 75000 pounds | $100 per year plus $22 for each 1000 pounds (or fraction thereof) in excess of 55000 pounds |

Over 75000 pounds | $550 |

§4661(b) | |

In the case of: |
The tax is the following amount per ton: |

Acetylene | $4.87 |

Benzene | $4.87 |

Butane | $4.87 |

Butylene | $4.87 |

Butadiene | $4.87 |

Ethylene | $4.87 |

Methane | $3.44 |

Napthalene | $4.87 |

Propylene | $4.87 |

Toluene | $4.87 |

Xylene | $4.87 |

Ammonia | $2.64 |

Antimony | $4.45 |

Antimony trioxide | $3.75 |

Arsenic | $4.45 |

Arsenic trioxide | $3.41 |

Barium sulfide | $2.30 |

Bromine | $4.45 |

Cadmium | $4.45 |

Chlorine | $2.70 |

Chromium | $4.45 |

Chromite | $1.52 |

Potassium dichromate | $1.69 |

Sodium dichromate | $1.87 |

Cobalt | $4.45 |

Cupric sulfate | $1.87 |

Cupric oxide | $3.59 |

Cuprous oxide | $3.97 |

Hydrochloric acid | $0.29 |

Hydrogen flouride | $4.23 |

Lead oxide | $4.14 |

Mercury | $4.45 |

Nickel | $4.45 |

Phosphorous | $4.45 |

Stannous chloride | $2.85 |

Stannic chloride | $2.12 |

Zinc chloride | $2.22 |

Zinc sulfate | $1.90 |

Potassium hydroxide | $0.22 |

Sodium hydroxide | $0.28 |

Sulfuric acid | $0.26 |

Nitric acid | $0.24 |

§4682(a)(2) | |

Common name: |
Chemical nomenclature: |

CFC–11 | trichlorofluoromethane |

CFC–12 | dichlorodifluoromethane |

CFC–113 | trichlorotrifluoroethane |

CFC–114 | 1,2-dichloro-1,1,2,2-tetrafluoroethane |

CFC–115 | chloropentafluoroethane |

Halon-1211 | bromochlorodifluoromethane |

Halon-1301 | bromotrifluoromethane |

Halon-2402 | dibromotetrafluoroethane |

Carbon tetrachloride | Tetrachloromethane |

Methyl chloroform | 1,1,1-trichloroethane |

CFC–13 | CF3Cl |

CFC–111 | C2FCl5 |

CFC–112 | C2F2Cl4 |

CFC–211 | C3FCl7 |

CFC–212 | C3F2Cl6 |

CFC–213 | C3F3Cl5 |

CFC–214 | C3F4Cl4 |

CFC–215 | C3F5Cl3 |

CFC–216 | C3F6Cl2 |

CFC–217 | C3F7Cl |

§4682(b) | |

Ozone-depleting chemical: |
Ozone-depletion factor: |

CFC-11 | 1.0 |

CFC-12 | 1.0 |

CFC-113 | 0.8 |

CFC-114 | 1.0 |

CFC-115 | 0.6 |

Halon-1211 | 3.0 |

Halon-1301 | 10.0 |

Halon-2402 | 6.0 |

Carbon tetrachloride | 1.1 |

Methyl chloroform | 0.1 |

CFC-13. | 1.0 |

CFC-111 | 1.0 |

CFC-112 | 1.0 |

CFC-211 | 1.0 |

CFC-212 | 1.0 |

CFC-213 | 1.0 |

CFC-214 | 1.0 |

CFC-215 | 1.0 |

CFC-216 | 1.0 |

CFC-217 | 1.0 |

§4911(c)(2)(B) | |

If the exempt purpose expenditures are— |
The lobbying nontaxable amount is— |

Not over $500000 | 20% of the exempt purpose expenditures. |

Over $500000 but not over $1000000 | $100000, plus 15% of the excess of the exempt purpose expenditures over $500000. |

Over $1000000 but not over $1500000 | $175000, plus 10% of the excess of the exempt purpose expenditures over $1000000. |

Over $1500000 | $225000, plus 5% of the excess of the exempt purpose expenditures over $1500000. |

§6654(c)(2) | |

In the case of the following required installments: |
The due date is: |

1st | April 15 |

2nd | June 15 |

3rd | September 15 |

4th | January 15 of the following year |

§6654(d)(1)(C)(i) | |

If the preceding taxable year begins in: |
The applicable percentage is: |

1998 | 105 |

1999 | 108.6 |

2000 | 110 |

2001 | 112 |

2002 or thereafter | 110 |

§6654(d)(2)(C)(ii) | |

In the case of the following required installments: |
The applicable percentage is: |

1st | 22.5 |

2nd | 45 |

3rd | 67.5 |

4th | 90 |

§6654(j)(2) | |

In the case of the following required installments: |
The due date is: |

1st | June 15 |

2nd | September 15 |

3rd | January 15 of the following taxable year |

§6654(j)(3)(B) | |

In the case of the following required installments: |
The applicable percentage is: |

1st | 45 |

2nd | 67.5 |

3rd | 90 |

§6655(c)(2) | |

In the case of the following required installments: |
The due date is: |

1st | April 15 |

2nd | June 15 |

3rd | September 15 |

4th | December 15 |

§6655(e)(2)(B)(ii) | |

In the case of the following required installments: |
The applicable percentage is: |

1st | 25 |

2nd | 50 |

3rd | 75 |

4th | 100 |

§7447(b)(2) | |

The judge has attained age: |
And the years of service as a judge are at least: |

65 | 15 |

66 | 14 |

67 | 13 |

68 | 12 |

69 | 11 |

70 | 10 |

§7518(g)(5)(A) | |

If the amount remains in the fund at the close of the— |
The applicable percentage is— |

26th taxable year | 20% |

27th taxable year | 40% |

28th taxable year | 60% |

29th taxable year | 80% |

30th taxable year | 100% |

§7519(d)(4) | |

If the applicable election year of the partnership or S corporation begins during: |
The applicable percentage is: |

1987 | 25 |

1988 | 50 |

1989 | 75 |

1990 or thereafter | 100 |

§7528(b)(3) | |

Category: |
Average fee: |

Employee plan ruling and opinion | $250 |

Exempt organization ruling | $350 |

Employee plan determination | $300 |

Exempt organization determination | $275 |

Chief counsel ruling | $200 |

§7701(b)(3)(A)(ii) | |

In the case of days in: |
The applicable multiplier is: |

Current year | 1 |

1st preceding year | 1/3 |

2nd preceding year | 1/6 |

§7702(d)(2) | |

In the case of an insured with an attained age as of the beginning of the contract year more than, but not more than, respectively: |
The applicable percentage shall decrease by a ratable portion for each full year from, and to, respectively: |

0, 40 | 250, 250 |

40, 45 | 250, 215 |

45, 50 | 215, 185 |

50, 55 | 185, 150 |

55, 60 | 150, 130 |

60, 65 | 130, 120 |

65, 70 | 120, 115 |

70, 75 | 115, 105 |

75, 90 | 105, 105 |

90, 95 | 105, 100 |

Rules and abbreviations. |
Table of Contents - 26 USC |
The OneLine Tax Code. |

The above links will open their pages in new browser windows. | ||

Home Page. |