<P> Principles for recognizing income and deductions may differ from financial accounting principles . Key areas of difference include differences in the timing of income or deduction, tax exemption for certain income, and disallowance or limitation of certain tax deductions . IRS rules require that these differences be disclosed in considerable detail for non-small corporations on Schedule M - 3 to Form 1120 . </P> <P> For regular income tax purposes, a system of graduated marginal tax rates is applied to all taxable income, including capital gains . Through 2015, the marginal tax rates on a corporation's taxable income are as follows: </P> <Table> <Tr> <Th> Taxable income ($) </Th> <Th> Tax rate </Th> </Tr> <Tr> <Td> 0 to 50,000 </Td> <Td> 15% </Td> </Tr> <Tr> <Td> 50,000 to 75,000 </Td> <Td> $7,500 + 25% of the amount over 50,000 </Td> </Tr> <Tr> <Td> 75,000 to 100,000 </Td> <Td> $13,750 + 34% of the amount over 75,000 </Td> </Tr> <Tr> <Td> 100,000 to 335,000 </Td> <Td> $22,250 + 39% of the amount over 100,000 </Td> </Tr> <Tr> <Td> 335,000 to 10,000,000 </Td> <Td> $113,900 + 34% of the amount over 335,000 </Td> </Tr> <Tr> <Td> 10,000,000 to 15,000,000 </Td> <Td> $3,400,000 + 35% of the amount over 10,000,000 </Td> </Tr> <Tr> <Td> 15,000,000 to 18,333,333 </Td> <Td> $5,150,000 + 38% of the amount over 15,000,000 </Td> </Tr> <Tr> <Td> 18,333,333 and up </Td> <Td> 35% </Td> </Tr> </Table> <Tr> <Th> Taxable income ($) </Th> <Th> Tax rate </Th> </Tr>

What is the us corporate tax rate 2015
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