----------  *TAX1987.REF*  ----------

         1987 Federal Income Tax Rates


  Taxable        Single       Married        Married         Head of
  Income        Taxpayers     Filing         Filing         Household
(Form 1040,                    Joint         Separate
  Line 36)

    5000           682          634            694             654
   10000          1432         1384           1444            1404
   15000          2182         2134           2327            2154
   20000          3351         2884           3727            2904
   25000          4751         3634           5304            3917
   30000          6363         4647           7054            5317
   35000          8113         6047           8804            6717
   40000          9863         7447          10554            8259
   45000         11613         8849          12305           10009
   50000         13354        10590          14220           11750
   55000         15139        12340          16145           13500
   60000         17064        14090          18070           15250
   65000         18989        15840          19995           17000
   70000         20914        17590          21920           18750
   75000         22839        19340          23845           20500
   80000         24764        21090          25770           22250
   85000         26689        22840          27695           24175
   90000         28614        24590          29620           26100
   95000         30539        26515          31545           28025
  100000         32464        28440          33470           29950

     Source--1987 Federal Form 1040 Tax Table
