26 USC 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) who does not itemize his deductions for the taxable year, and
(B) whose taxable income for such taxable year does not exceed the ceiling amount,

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.

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(2) Ceiling amount defined 
For purposes of paragraph (1), the term ceiling amount means, with respect to any taxpayer, the amount (not less than $20,000) determined by the Secretary for the tax rate category in which such taxpayer falls.
(3) Authority to prescribe tables for taxpayers who itemize deductions 
The Secretary may provide that this section shall apply also for any taxable year to individuals who itemize their deductions. Any tables prescribed under the preceding sentence shall be on the basis of taxable income.
(b) Section inapplicable to certain individuals 
This section shall not apply to
(1) an individual making a return under section 443 (a)(1) for a period of less than 12 months on account of a change in annual accounting period, and
(2) an estate or trust.
(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.
(e) Cross reference 
For computation of tax by Secretary, see section 6014.