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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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