§ 1. Tax imposed
There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2 (a)),
a tax determined in accordance with the following table:
| If taxable income is: | The tax is: |
|---|---|
| Not over $36,900 | 15% of taxable income. |
| Over $36,900 but not over $89,150 | $5,535, plus 28% of the excess over $36,900. |
| Over $89,150 but not over $140,000 | $20,165, plus 31% of the excess over $89,150. |
| Over $140,000 but not over $250,000 | $35,928.50, plus 36% of the excess over $140,000. |
| Over $250,000 | $75,528.50, plus 39.6% of the excess over $250,000. |
