United States Code
USC most recently checked for updates: Nov 05, 2024
For purposes of paragraph (1), the term “ceiling amount” means, with respect to any taxpayer, the amount (not less than $20,000) determined by the Secretary for the tax rate category in which such taxpayer falls.
The Secretary may provide that this section shall apply also for any taxable year to individuals who itemize their deductions. Any tables prescribed under the preceding sentence shall be on the basis of taxable income.
For purposes of this title, the tax imposed by this section shall be treated as tax imposed by section 1.
Whenever it is necessary to determine the taxable income of an individual to whom this section applies, the taxable income shall be determined under section 63.
For computation of tax by Secretary, see section 6014.