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U.S. Federal Corporate Income Tax Rates—2013

Notes

• Income earned by certain personal service corporations is taxed at a flat rate of 35%.

• The rate of tax levied on the undistributed income of personal holding companies is 15%.

If Taxable Income

Is Over

But Not Over

The Tax

Rate Is

Of the 

Amount Over

$            0

$    50,000

15%

$            0

50,000

75,000

$    7,500 + 25%

50,000

75,000

100,000

13,750 + 34%

75,000

100,000

335,000

22,250 + 39%

100,000

335,000

10,000,000 

113,900 + 34%

335,000

10,000,000

15,000,000

3,400,000 + 35%

10,000,000

15,000,000

18,333,333

5,150,000 + 38%

15,000,000

18,333,333

35%

0

Current as of June 30, 2013

Current as of May 3, 2013

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