Lord love a duck, when did this become the "Watch My CFLarsen Impressions!" thread?
Clearly, you don't understand the meaning of the phrase, "words to the effect." It means "something meaning pretty much the same as what I wrote." Pardon me for not realizing you don't understand common idiomatic English.
I've put it up three times now (including here). And here, robinson, is what I wrote earlier: Note the bolding:
The actual words to the effect that "if you are an individual and your income is under x, you have to pay..." are
here.
Okay, I'll parse it out for you, since it's a long sentence with a 29-word-long noun in the middle of it, and I realize some people have trouble understanding any sentence that doesn't begin with the words, "Paris Hilton..."
The 29-word long noun is contained in the words, "...every married individual (as defined in sectio
n 7703) who makes a single return jointly with his spouse under section 6013, and every surviving spouse (as defined in section 2(a))..."
If you're married and filing jointly with your spouse, that means you can substitute the word "you" for that entire 29 words. So you can interpret that sentence to read, "There is hereby imposed on the taxable income of you
, a tax determined in accordance with the following table:... " or, in less stilted language, "There is hereby imposed on your taxable income,
a tax determined in accordance with the following table:..."
If you are looking at that and are getting ready to write, "Aha! It doesn't say I actually have to pay tax!" don't waste the keystrokes; I permanently put CFL on my "Do Not Reply" list when I got fed up with his similar antics.
ETA: Right-wing nutcase BPSCG and left-wing puke Lurker in approximately 99% agreement on this entire thread. Take note of the date because you will not soon see that again.