§1(a)(2) 
If taxable income is: The tax is:
Not over $3960015% 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 $2960015% 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 $2210015% 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 $1845015% 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 $150015% 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 200253¢, 39.26¢
2003 or 200452¢, 38.52¢
2005, 2006, 2007, or 200851¢, 37.78¢
2009 through 201045¢, 33.33¢
 
§45F(d)(2)(A) 
If the recapture event occurs in: The applicable recapture percentage is:
Years 1 - 3100
Year 485
Year 570
Year 655
Year 740
Year 825
Years 9 and 1010
Years 11 and thereafter0
 
§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 20072/3
2008 and 20091/3
 
§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 55360
More than 55 but not more than 60310
More than 60 but not more than 65260
More than 65 but not more than 70210
More than 70160
 
§72(d)(1)(B)(iv) 
If the combined ages of the annuitants are: The number of anticipated payments is:
Not more than 110410
More than 110 but not more than 120360
More than 120 but not more than 130310
More than 130 but not more than 140260
More than 140210
 
§143(l)(3)(B)(iii) 
For Calendar Year: Applicable percentage is:
200620
200740
200860
200980
 
§162(l)(1)(B) 
For taxable years beginning in calendar year— The applicable percentage is—
1999 through 200160
200270
2003 and thereafter100
 
§163(d)(6)(B) 
In the case of taxable years beginning in: The applicable percentage is:
198735
198860
198980
199090
 
§168(c) 
In the case of: The applicable recovery period is:
3-year property3 years
5-year property5 years
7-year property7 years
10-year property10 years
15-year property15 years
20-year property20 years
Water utility property25 years
Residential rental property27.5 years
Nonresidential real property39 years
Any railroad grading or tunnel bore50 years
 
§168(e)(1) 
Property shall be treated as: If such property has a class life (in years) of:
3-year property4 or less
5-year propertyMore than 4 but less than 10
7-year property10 or more but less than 16
10-year property16 or more but less than 20
15-year property20 or more but less than 25
20-year property25 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 property2 years
5-year property3 years
7-year property4 years
10-year property6 years
15-year property9 years
20-year property12 years
Nonresidential real property22 years
 
§170(m)(7) 
Taxable year of donor ending on or after date of contribution: Applicable percentage:
1st100
2nd100
3rd90
4th80
5th70
6th60
7th50
8th40
9th30
10th20
11th10
12th10
 
§199(a)(2) 
For taxable years beginning in: The transition percentage is:
2005 or 20063
2007, 2008, or 20096
 
§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 199955
2000 or 200160
2002 or 200365
2004 or 200570
2006 or 200775
2008 and thereafter80
 
§401(a)(35)(H)(ii) 
Plan year to which subparagraph (C) applies: The percentage is:
1st33
2nd66
3rd and following100
 
§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:
320
440
560
680
7 or more100
 
§411(a)(2)(B)(iii) 
Years of service: The nonforfeitable percentage is:
220
340
460
580
6 or more100
 
§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:
220
340
460
580
6 or more100
 
§417(e)(3)(D)(iii) 
In the case of plan years beginning in: The applicable percentage is:
200820%
200940%
201060%
201180%
 
§419A(f)(7)(B) 
In the case of: The applicable percentage is:
The first taxable year to which §419A applies80
The second taxable year to which §419A applies60
The third taxable year to which §419A applies40
The fourth taxable year to which §419A applies20
 
§430(c)(5)(B)(ii) 
In the case of a plan year beginning in calendar year: The applicable percentage is:
200892
200994
201096
 
§430(h)(2)(C)(iv)(II) 
If the calendar year is: The applicable minimum percentage and applicable maximum percentages are, respectively:
201290%, 110%
201385%, 115%
201480%, 120%
201575%, 125%
After 201570%, 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—
120
240
360
480
 
§430(j)(3)(C)(ii) 
In the case of the following required installment: The due date is:
1stApril 15
2ndJuly 15
3rdOctober 15
4thJanuary 15 of the following year
 
§436(j)(3)(B) 
In the case of a plan year beginning in calendar year: The applicable percentage is:
200892
200994
201096
 
§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 property3 years
5-year property5 years
7-year property7 years
10-year property10 years
15-year and 20-year property15 years
Residential rental property and nonresidential real property19 years
Any railroad grading or tunnel bore50 years
 
§469(m)(2) 
In the case of taxable years beginning in: The applicable percentage is:
198765
198840
198920
199010
 
§585(c)(3)(A)(iii)(II) 
In the case of the— The applicable fraction is—
1st succeeding year2/9
2nd succeeding year1/3
3rd succeeding year4/9
 
§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:
199460
199555
199650
199745
1998 and thereafter40
 
§1274(d)(1)(A) 
In the case of a debt instrument with a term of: The applicable Federal rate is:
Not over 3 yearsThe Federal short-term rate.
Over 3 years but not over 9 yearsThe Federal mid-term rate.
Over 9 yearsThe 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 $1000018% 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 $900000.0125% 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:
200275%
200350%
200425%
 
§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 6100
780
860
940
1020
 
§2201(c) 
If the amount with respect to which the tentative tax to be computed is: The tentative tax is:
Not over $1500001% 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 19875.7%
1988 or 19896.06%
1990 or thereafter6.2%
 
§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:
---, 2.522.1, 4.9
2.5, 3.018.1, 4.9
3.0, 3.515.1, 4.9
3.5, 4.014.1, 4.9
4.0, 6.113.1, 4.9
6.1, 6.512.6, 4.4
6.5, 7.012.1, 3.9
7.0, 7.511.6, 3.4
7.5, 8.011.1, 2.9
8.0, 8.510.1, 1.9
8.5, 9.09.1, 0.9
9.0, ---8.2, 0.0
 
§4001(f) 
If the calendar year is: The percentage is:
19969%
19978%
19987%
19996%
20005%
20014%
20023%
 
§4042(b)(2)(A) 
If the use occurs: The tax per gallon is:
Before 199010¢
During 199011¢
During 199113¢
During 199215¢
During 199317¢
During 199419¢
After 199420¢
 
§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–11trichlorofluoromethane
CFC–12dichlorodifluoromethane
CFC–113trichlorotrifluoroethane
CFC–1141,2-dichloro-1,1,2,2-tetrafluoroethane
CFC–115chloropentafluoroethane
Halon-1211bromochlorodifluoromethane
Halon-1301bromotrifluoromethane
Halon-2402dibromotetrafluoroethane
Carbon tetrachlorideTetrachloromethane
Methyl chloroform1,1,1-trichloroethane
CFC–13CF3Cl
CFC–111C2FCl5
CFC–112C2F2Cl4
CFC–211C3FCl7
CFC–212C3F2Cl6
CFC–213C3F3Cl5
CFC–214C3F4Cl4
CFC–215C3F5Cl3
CFC–216C3F6Cl2
CFC–217C3F7Cl
 
§4682(b) 
Ozone-depleting chemical: Ozone-depletion factor:
CFC-111.0
CFC-121.0
CFC-1130.8
CFC-1141.0
CFC-1150.6
Halon-12113.0
Halon-130110.0
Halon-24026.0
Carbon tetrachloride1.1
Methyl chloroform0.1
CFC-13.1.0
CFC-1111.0
CFC-1121.0
CFC-2111.0
CFC-2121.0
CFC-2131.0
CFC-2141.0
CFC-2151.0
CFC-2161.0
CFC-2171.0
 
§4911(c)(2)(B) 
If the exempt purpose expenditures are— The lobbying nontaxable amount is—
Not over $50000020% 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:
1stApril 15
2ndJune 15
3rdSeptember 15
4thJanuary 15 of the following year
 
§6654(d)(1)(C)(i) 
If the preceding taxable year begins in: The applicable percentage is:
1998105
1999108.6
2000110
2001112
2002 or thereafter110
 
§6654(d)(2)(C)(ii) 
In the case of the following required installments: The applicable percentage is:
1st22.5
2nd45
3rd67.5
4th90
 
§6654(j)(2) 
In the case of the following required installments: The due date is:
1stJune 15
2ndSeptember 15
3rdJanuary 15 of the following taxable year
 
§6654(j)(3)(B) 
In the case of the following required installments: The applicable percentage is:
1st45
2nd67.5
3rd90
 
§6655(c)(2) 
In the case of the following required installments: The due date is:
1stApril 15
2ndJune 15
3rdSeptember 15
4thDecember 15
 
§6655(e)(2)(B)(ii) 
In the case of the following required installments: The applicable percentage is:
1st25
2nd50
3rd75
4th100
 
§7447(b)(2) 
The judge has attained age: And the years of service as a judge are at least:
6515
6614
6713
6812
6911
7010
 
§7518(g)(5)(A) 
If the amount remains in the fund at the close of the— The applicable percentage is—
26th taxable year20%
27th taxable year40%
28th taxable year60%
29th taxable year80%
30th taxable year100%
 
§7519(d)(4) 
If the applicable election year of the partnership or S corporation begins during: The applicable percentage is:
198725
198850
198975
1990 or thereafter100
 
§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 year1
1st preceding year1/3
2nd preceding year1/6
 
§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, 40250, 250
40, 45250, 215
45, 50215, 185
50, 55185, 150
55, 60150, 130
60, 65130, 120
65, 70120, 115
70, 75115, 105
75, 90105, 105
90, 95105, 100
 
 
 
 
Rules and abbreviations. Table of Contents - 26 USC The OneLine Tax Code.
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