Part II
Publication 5384 — Statistics of Income Program Documentation: Data Items by Forms and Schedules, Program Year 2024 · 2026-10-03 edition · updated 2026-10-04 · United States
Line 1. Enter the total from Part I, column 10, minus any recapture described in section 907(c)(4). Line 2. At the time this schedule went to print, the highest rate of tax specified under section 11(b) was 21%.
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