§ 3. Tax tables for individuals
(a)
Imposition of tax table tax
(1)
In general
In lieu of the tax imposed by section
1, there is hereby imposed for each taxable year on the taxable income of every individual—
a tax determined under tables, applicable to such taxable year, which shall be prescribed by the Secretary and which shall be in such form as he determines appropriate. In the table so prescribed, the amounts of the tax shall be computed on the basis of the rates prescribed by section
1.
(b)
Section inapplicable to certain individuals
This section shall not apply to—
(c)
Tax treated as imposed by section
1
For purposes of this title, the tax imposed by this section shall be treated as tax imposed by section
1.
(d)
Taxable income
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.