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Default Help with IF statement

My tax planning spreadsheet works fine in Quattro. But to convert it to
Visual Basic I have to translate it to excel. I have begun to do this
BUT, when I calculate the tax, for example, using a table similar to


If taxable income is over: Then regular income tax equals:
Not over $7000 10% of taxable income
Over $7000 but not over $28000 700 plus 15% of amount over 7000
Over $28400but not over $ 68800 3910 plus 25% of amount over 28400
etc

In quattro i use the following:

@if(z67<7000,z67*0.01,@if(z67<=28400#and#z67=7000 ,((z67 - 7000)* 0.15)
+ 700,@if(z67<=68800 #and# z67=28400,((z67-28400)* 0.25 + 3900, and so
on...

This works in quattro but in looking into the help file in excel i
cannot find anything analagous, particularly the "and" (and also "or" )
used in the if statement.

any suggestions??

Thanks,

Dan

 
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