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_Tax Classified by Both the Marginal Rate and Each Rate at Which Tax was Computed, Tax Year 1995


















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 1

2
 2
 2
 2
 2
 2
 2
 2
 2
 3~
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7
7
7
7
7
7
7
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 7 ITotal~ 
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垵@(K 28 percent (capital gains) [2]~ 
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弗@K 39.6 percent~ 
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酞@R Form 8615 [3]~ 
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D獲?X Form 8615 [3]~ ?
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@�Ad�[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made the election to report the child's investment income (if it was from interest or dividends totaling
A

A
A
A
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A
A
A 
A 
ACBd;between $500 and $5,000) on the parents' income tax return.
B

B
B
B
B
B
B
B
B 
B 
B}Cdu[2] Returns with net long-term capital gains in excess of net short-term capital losses taxed at the 28-percent rate.
C

C
C
C
C
C
C
C
C 
C 
C�Dd�[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,300. The returns in this rate classification are not distributed by tax rate.
D

D
D
D
D
D
D
D
D 
D 
D$Ed[4] Percentage not computed.
E

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E@Fd8NOTE: Detail may not add to totals because of rounding.
F

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F[GbSSOURCE: IRS, Statistics of Income Bulletin, Spring 1998, Document 1136 (Rev. 5-98).
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