This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2006, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.
This table shows the distribution of effective marginal rates on capital gains and dividends for tax units with AMT liability in 2010, including what percentage of tax units are not at the 15 percent rate because of interaction with the AMT exemption phase-out.