<page_title> Income tax in the United States </page_title> <section_title> History of top rates </section_title> <table> <cell> 1988 <col_header> History of income tax rates adjusted for inflation (1913–2013) </col_header> <col_header>  </col_header> <col_header> Year </col_header> <col_header> 1913 </col_header> <col_header> 1916 </col_header> <col_header> 1917 </col_header> <col_header> 1918 </col_header> <col_header> 1919 </col_header> <col_header> 1922 </col_header> <col_header> 1923 </col_header> <col_header> 1924 </col_header> <col_header> 1925 </col_header> <col_header> 1929 </col_header> <col_header> 1930 </col_header> <col_header> 1932 </col_header> <col_header> 1936 </col_header> <col_header> 1940 </col_header> <col_header> 1941 </col_header> <col_header> 1942 </col_header> <col_header> 1944 </col_header> <col_header> 1946 </col_header> <col_header> 1948 </col_header> <col_header> 1950 </col_header> <col_header> 1951 </col_header> <col_header> 1952 </col_header> <col_header> 1954 </col_header> <col_header> 1964 </col_header> <col_header> 1965 </col_header> <col_header> 1968 </col_header> <col_header> 1969 </col_header> <col_header> 1970 </col_header> <col_header> 1971 </col_header> <col_header> 1981 </col_header> <col_header> 1982 </col_header> <col_header> 1983 </col_header> <col_header> 1987 </col_header> </cell> <cell> 28% <col_header> History of income tax rates adjusted for inflation (1913–2013) </col_header> <col_header> Top Bracket </col_header> <col_header> Rate </col_header> <row_header> 1988 </row_header> </cell> <cell> $29,750 <col_header> History of income tax rates adjusted for inflation (1913–2013) </col_header> <col_header> Top Bracket </col_header> <col_header> Income </col_header> <row_header> 1988 </row_header> </cell> <cell> $63 thousand <col_header> History of income tax rates adjusted for inflation (1913–2013) </col_header> <col_header> Top Bracket </col_header> <col_header> Adj. 2018 </col_header> <row_header> 1988 </row_header> </cell> </table>
In 1988, the threshold for paying the top rate with incomes was $29,750 (equivalent to $63 thousand) paying the top rate of 28%.