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Rate schedule (federal income tax)
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Rate schedule (federal income tax) : ウィキペディア英語版
Rate schedule (federal income tax)

A rate schedule is a chart that helps United States taxpayers determine their federal income tax burden for a particular year.〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 8-9.〕〔Internal Revenue Service, United States Department of the Treasury, "2007 Federal Tax Rate Schedules," http://www.irs.gov/pub/irs-prior/i1040tt--2007.pdf.〕 Another name for “rate schedule ” is “rate table.”〔
== Origin ==

The origin of the current rate schedules is the Internal Revenue Code of 1986 (IRC),〔〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 2.〕 which is separately published as Title 26 of the United States Code.〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 2; 26 U.S.C.〕 With that law, the U.S. Congress created four types of rate tables, all of which are based on a taxpayer’s filing status (e.g., “married individuals filing joint returns,” “heads of households").〔〔26 U.S.C. § A.1(a-e)〕〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 5-9.〕
Each year the United States Internal Revenue Service (IRS) updates rate schedules in accordance with guidelines that Congress established in the IRC.〔26 U.S.C. § A.1(f)〕〔Samuel A. Donaldson, ''Federal Income Taxation of Individuals: Cases, Problems and Materials'', 2nd Edition (St. Paul: Thomson/West, 2007), 8-9 (citing ''Revenue Procedure'' 2006-53, 2006-48 I.R.B. 996).〕 In general, the IRS bases such adjustments on inflation and cost of living increases in the previous year.〔26 U.S.C. § A.1(f).〕

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