[Torie]

It's in section 1 of Title 26 of the federal statutues. It begins as follows starting with married individuals and surviving spouses, and goes on to cover singles, heads of households, etc.:

a) Married individuals filing joint returns and surviving spouses

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         $35,928.50, plus 36% of the
 $250,000                           excess over $140,000.
Over $250,000                      $75,528.50, plus 39.6% of the
                                    excess over $250,000.

I hope that helps.

[lvmyfrdm]

No not really. It says you will be taxed on the "taxable income" taxable income is Gross income minus expenses, but since the IRS code does not define "income" what are you paying?