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                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: WEDNESDAY, January 22, 1992                   TAG: 9201220404
SECTION: EDITORIAL                    PAGE: A-6   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short

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FOR THE RECORD

Clarification

FOR MARRIED couples with two incomes, Virginia's top income-tax rate of 5.75 percent generally kicks in at $34,000 of taxable income, as noted in an editorial Tuesday. For single-income couples, however, the threshold is the same ($17,000) as for single people. For some two-income couples, it can be less than $34,000, depending on their relative incomes and how they choose to allocate deductions between those incomes.

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