§ 15. Effect of changes
(a)
General rule
If any rate of tax imposed by this chapter changes, and if the taxable year includes the effective date of the change (unless that date is the first day of the taxable year), then—
(c)
Effective date of change
For purposes of subsections (a) and (b)—
(d)
Section not to apply to inflation adjustments
This section shall not apply to any change in rates under subsection (f) of section
1 (relating to adjustments in tax tables so that inflation will not result in tax increases).
(e)
References to highest rate
If the change referred to in subsection (a) involves a change in the highest rate of tax imposed by section
1 or
11
(b), any reference in this chapter to such highest rate (other than in a provision imposing a tax by reference to such rate) shall be treated as a reference to the weighted average of the highest rates before and after the change determined on the basis of the respective portions of the taxable year before the date of the change and on or after the date of the change.
(f)
Rate reductions enacted by Economic Growth and Tax Relief Reconciliation Act of 2001
This section shall not apply to any change in rates under subsection (i) of section
1 (relating to rate reductions after 2000).