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Willis ,k/ASc`uB  dMbP?_"*+%,Bw1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M d,,"d,,??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm #,##0" "#,##0" "#,##0" " #,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" "@=#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "@*.=:#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "00000)&#,##0" ";\-#,##0" ";"-- ";@" "tq@".............................................................................................................." \ \ \ \ @ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -C C  C  C  C  C C C C C C C C C C C  C 6 C 4 C 5 C 3 C  C  C  C  C  (C  C &8C &8C  (C  (C &C &8C "C &8C "8C "8C "8C  "8C  ,C  ,C &<C &<C  ,C  ,C &C &<C &<C "<C "<C "8C  "<C  ,C  ,C %#<C #<C %#<C #C %#C #8C %#<C #8C "C -#<C -#<C . 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C . ,C 2 ,C 2 C 2 BU} (}  } $  ,l@,q@,s@ ,@,o@,e@,o@,t@,l@ ,a@ ,d ,e ,z ,_,n,l,M,n,l,p,u,n,l,`,l,l,t,l,l,y,s,imeTable 5.--Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 ogor More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2000_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more Returns withReturns without  Total!U.S. income tax!U.S. income tax Income concept, item"Number""Number""Number" "of"Amount "of "Amount "of "Amount#$returns$$returns$$returns$  %(1) %(2) %(3) %(4) %(5) %(6)% =Adjusted Gross Income Concept " " " " " " @Salaries and wages~ >N > A~ >2 >܅A~ >@~ ?tAA Business or profession: > > > > > ? @ Net income~ >W"~ >J~ >.R"~ >~ >v@~ ?@@ Net loss~ >TA~ >LA~ >8LA~ >Z~ >pq@~ ? @ Farm:>>>>>?@ Net income~ >@~ >:3~ >@~ >:3~ >,@~ ?M@@ Net loss~ >@@~ >FA~ >@@~ >V~ >V@~ ?X@0(Partnership and S corporation net income>>>>>?5- after Section 179 property deduction: [1]>>>>>?@ Net income~ >~8~ >4~ >^8~ >4~ >|@~ ?@@ Net loss~ >\"A~ >.~ >A~ >޶~ >x@~ ?!A Sales of capital assets:>>>>>?@ Net gain~ >mo~ >.;:s~ >Xo~ >gs~ >Д@~ ?i*A@ Net loss~ >f!~ >^T~ > A~ >lT~ >@~ ?P@4,Sales of property other than capital assets:>>>>>?@ Net gain~ >p@~ >~~ >@ @~ >DA~ >`b@~ ?@@ Net loss~ >PA~ >~ >GA~ >2~ >q@~ ?@!@Taxable interest received~ >*~ >BV~ >n~ >N~ >^@~ ?)@Tax-exempt interest~ >|+A~ >^r$~ >H7~ >O~ >ȉ@~ ?P@@ Dividends~ >BA~ >>~ >~ >>~ >$@~ ?8ZA7@/Pensions and annuities in adjusted gross income~ >~,"~ >2S?~ >%"~ >R>~ >`{@~ ? @ ,l!,M",n#,$,%,P&,n',l(,X),n*,l+,x,,p-,.,/,y0,l1,j2,3,t4,|5,6,7,~8,}9,:,l;,{<,v=,z>,u?,v Rent: > > > > > ?!@ Net income~ !>A~ !>2 ~ !>}A~ !>~ !>t@~ !?@:"@2 Net loss, total (deductible and nondeductible)~ ">HkA~ ">LA~ ">eA~ ">~ ">pu@~ "?4@)#@! Nondeductible rental loss~ #>`A~ #>|z~ #>xA~ #>Jz~ #>k@~ #?]@$Royalty:$>$>$>$>$>$?%@ Net income~ %>}@~ %>%PA~ %>q@~ %>r~ %>i@~ %?Ժ@&@ Net loss~ &>w@~ &> @~ &>p@~ &>@~ &>@~ &?@'Estate or trust:'>'>'>'>'>'?(@ Net income~ (>@~ (>N~ (>0@~ (>~V~ (>[@~ (?@)@ Net loss~ )>@~ )>#~ )>@~ )>"~ )>B@~ )?@ *@State income tax refunds~ *>fxM~ *>jnf~ *>kM~ *>fEe~ *>@~ *?@@+@Alimony received~ +>c@~ +>0 +>** +>** +>** +?**9,@1Social Security benefits in adjusted gross income~ ,>0A~ ,>z~ ,>LA~ ,>g~ ,>ȃ@~ ,?-@--@%Social Security benefits (nontaxable)~ ->0A~ ->O~ ->LA~ ->fO~ ->ȃ@~ -?@!.@Unemployment compensation~ .>U@~ .>A~ .>@R@~ .>A~ .>6@~ .?V@/@ Other income~ />ؚA~ />rE~ />$A~ /> D~ />z@~ /?-@0@ Other loss~ 0>W@~ 0> 9A~ 0>O@~ 0>e~ 0>O@~ 0? @'1@Foreign-earned income exclusion~ 1>@3@~ 1>Ht~ 1>@~ 1>a@~ 1?@2@ Total income~ 2>)2>ﰊA~ 2>2>@A~ 2>0@~ 2?:A$3@Statutory adjustments, total~ 3>D~ 3>FO~ 3>+1A~ 3>:+O~ 3>@~ 3?@:4@2 Payments to Individual Retirement Arrangements~ 4>pG@~ 4>@!A~ 4>C@~ 4>A~ 4>L@~ 4?c@>5@6 Payments to self-employed retirement (Keogh) plans~ 5>A~ 5>e~ 5>ܶA~ 5>Je~ 5>J@~ 5?Б@&6@ Moving expenses adjustment~ 6>@~ 6>A~ 6>@@~ 6>(A~ 6>(@~ 6?U@7@Adjusted gross income~ 7>)7>@[UA~ 7>7>QOA~ 7>0@~ 7?k-8@%Investment interest expense deduction~ 8>F.(~ 8>6~ 8>(~ 8>~T~ 8>h@~ 8?OB,9$Total tax preferences excluded from 9>9>9>9>9>9?#:@ adjusted gross income~ :>+A~ :>x=~ :>7~ :>7~ :>X@~ :?`A@6;.Total alternative minimum tax preference items;>;>;>;>;>;?:<2 (excluding tax-exempt interest from private <><><><><><?=@ activity bonds)~ =>@~ =>zA~ =>@~ => A~ =>H@~ =?@6>.Passive activity loss (alternative minimum tax>>>>>>>>>>>??@ adjustment)~ ?>XA~ ?>D2A~ ?>hA~ ?>K~ ?>w@~ ??ؖ@,lA,w@B,b@C,@D,@ E,@F,o@G,e@H,o@I,t@J,l@K,a@L,dM,pN,pO,\P,Q,R,cS,T,U,V,W,wX,sY,Z,[,k\,],v^,t_,@AExpanded income~ @B(@BqA~ @B@BoA~ @B@~ @ChA"ADFootnotes at end of table.A&A&A&A&A&A&mBeTable 5.--Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 BBBBBBzCror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2000--ContinuedCCCCCC_DW[All figures are estimates based on samples--money amounts are in thousands of dollars]D'D'D'D'D'D'E/E('Returns with income of $200,000 or moreE)E)E)E)E)FF*F+F, Returns withF-F,Returns withoutF,G  G(TotalG.G)U.S. income taxG.G)U.S. income taxG)H Income concept, itemH/NumberH/H/NumberH/H/NumberH/I I/ofI/Amount I/of I/Amount I/of I/AmountJ#J0returnsJ0J0returnsJ0J0returnsJ0K1 K2(1) K2(2) K2(3) K2(4) K2(5) K2(6)0L=(Adjusted Gross Income Concept--ContinuedL/L/L/L/L/L/M@Exemption amount~ M>V~ M>>,~ M>U~ M>~ M>`@~ M?ܮ@NItemized deductions:N>N>N>N>N>N?2O@* Total per adjusted gross income concept~ O>(~ O>m.~ O>~ O>-~ O>4@~ O?zy-P@% Charitable contributions deduction~ P>~ P>.6 ~ P>ܖ~ P>* ~ P>T@~ P?HA#Q Interest paid deduction:Q>Q>Q>Q>Q>Q?5R@- Total per adjusted gross income concept~ R>у~ R>I ~ R>:~ R>>H ~ R>@~ R?1A*S@" Total home mortgage interest~ S>nz~ S>?M ~ S>z~ S>I ~ S>@~ S?@/T@' Medical and dental expense deduction~ T>P@~ T>H~ T>,@~ T>{D~ T>q@~ T?L@/U@' Net casualty or theft loss deduction~ U>@~ U>@ A~ U>@~ U>`@~ U>Y@~ U? @V@ Taxes paid deduction~ V>~ V>{~ V>p~ V>~r~ V>@~ V?pA3W+ Net limited miscellaneous deductions perW>W>W>W>W>W?+X@# adjusted gross income concept~ X>A~ X>҅~ X>DA~ X>b~ X>@~ X?@/Y@' Non-limited miscellaneous deductions~ Y>`@@~ Y>r~ Y> @~ Y>V~ Y>@~ Y?.A+Z#Excess of exemptions and deductionsZ>Z>Z>Z>Z>Z?'[@ over adjusted gross income~ [>M@~ [>]N~ [>@~ [>(A~ [>@~ [?)A\@Taxable income~ \>\>dZA~ \>>ި\>YA~ \>@~ \?  A]@Tax at regular rates~ ]>~ ]>Rj~ ]>ߨ~ ]>Gj~ ]>Ȃ@~ ]?@+^@#Alternative minimum tax (Form 6251)~ ^>A~ ^> ^>** ^>** ^>** ^?**!_@Income tax before credits~ _>~ _>El~ _>f~ _>~l~ _>Ђ@~ _?@`,la,Tb,hc,wd,xe,xf,}g,uh,ii,j,k,l,om,an,o,|p,q,r,s,t,u,v,@w,b@x,@y,@ z,@{,o@|,e@},o@~,t@,l@` Tax credits:`>`>`>`>`>`?a@ Total~ a>]?~ a>2~ a>vT?~ a>vs~ a>Ђ@~ a?@b@ Child care credit~ b>4A~ b>@~ b> 4A~ b>P@~ b>5@~ b?@ c@ Minimum tax credit~ c>@~ c>1A~ c>p@~ c>v7E~ c>v@~ c?@ d@ Foreign tax credit~ d>!)A~ d>q'~ d>n=2~ d>ҹ%~ d>s@~ d?@%e@ General business credit~ e>&@~ e>A~ e>"@~ e>`A~ e>I@~ e?u@f@U.S. total income tax~ f>~ f>^Zk~ f>~ f>^Zk~ f>~ f?)g!Taxable income which would yield:g>g>g>g>g>g?$h@ Income tax before credits~ h>h>LA~ h>fh>@.A~ h>Ђ@~ h?htA#i@ Income tax after credits~ i>i>@4&pA~ i>i>@4&pA~ i>~ i? j@ U.S. total income tax~ j>j>@qA~ j>j>@qA~ j>~ j?/k'Reconciliation of adjusted gross incomek>k>k>k>k>k?!l and expanded income:l>l>l>l>l>l?m@ Adjusted gross income~ m>)m>@[UA~ m>m>QOA~ m>0@~ m?k<n4 plus: Total tax preferences excluded from n>n>n>n>n>n?7o@/ adjusted gross income [2]~ o>+A~ o>x=~ o>7~ o>7~ o>X@~ o?`A@@p@8 Social Security benefits (nontaxable)~ p>0A~ p>O~ p>LA~ p>fO~ p>ȃ@~ p?@:q@2 Foreign-earned income exclusion~ q>@3@~ q>Ht~ q>@~ q>a@~ q?@;r@3 minus: Investment interest expense deduction~ r>F.(~ r>6~ r>(~ r>~T~ r>h@~ r?OB?s@7 Non-limited miscellaneous deductions~ s>`@@~ s>r~ s> @~ s>V~ s>@~ s?.ABt@: Unreimbursed employee business expenses~ t>LA~ t>2p~ t>A~ t>dEPA~ t>`f@~ t?@"uA Equals: Expanded income~ uB(uBqA~ uBuBoA~ uB@~ uChA"vHFootnotes at end of table.v6v6v6v7v6v6mweTable 5.--Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 w8w8w8w9w8w8zxror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2000--Continuedx8x8x8x9x8x8_yW[All figures are estimates based on samples--money amounts are in thousands of dollars]y:y:y:y;y:y:z/z('Returns with income of $200,000 or morez)z)z)z)z){{*{+{, Returns with{-{,Returns without{,|  |(Total|.|)U.S. income tax|.|)U.S. income tax|)} Income concept, item}/Number}/}/Number}/}/Number}/~ ~/of~/Amount ~/of ~/Amount ~/of ~/Amount#0returns00returns00returns0,l@,d,_,z,_,n,l,M,n,l,p,u,n,l,`,l,l,t,l,l,y,s,i,,M,n,,,P,n,l,X1 2(1) 2(2) 2(3) 2(4) 2(5) 2(6)=Expanded Income Concept<<<5<<@Salaries and wages~ >vY>~A~ >~G>JA~ >@~ ?ABusiness or profession:>>>>>?@ Net income~ >\X!A~ >~ >~"~ >2~ >p@~ ?@@ Net loss~ >(A~ >6~ >@A~ >~ >k@~ ?@ Farm:>>>>>?@ Net income~ >@~ >5~ > @~ >*A~ >*@~ ?G@@ Net loss~ > @~ >Ƹ~ >`@~ >~ >S@~ ?u@0(Partnership and S corporation net income>>>>>?5- after Section 179 property deduction: [1]>>>>>?@ Net income~ >`,A~ >n4~ > 9~ >` 4~ >|@~ ?}@@ Net loss~ >@xA~ >E~ >lA~ >JT~ >h@~ ?PA Sales of capital assets:>>>>>?@ Net gain~ >q~ >Zrs~ >^q~ >Ks~ >@~ ?>&@ Net loss~ >!~ >:*U~ >~!~ >T~ >@~ ?@@4,Sales of property other than capital assets:>>>>>?@ Net gain~ >,@~ >檦~ >0$@~ >e~ >_@~ ?C@@ Net loss~ >A~ >cDA~ >P}A~ >v$~ >l@~ ?z@!@Taxable interest received~ >> ~ >~ >ߥ~ >ڵ~ >@~ ?A@Tax-exempt interest~ >,-A~ >Zk~ >-A~ >rG~ >@~ ?$@ Dividends~ >^~ >= ~ >i~ >~ >6@~ ? A7@/Pensions and annuities in adjusted gross income~ >X!A~ >J~ >v#~ >8~ >x@~ ? @ Rent:>>>>>?@ Net income~ >DA~ >N~ >@A~ >6~ > s@~ ? @:@2 Net loss, total (deductible and nondeductible)~ >XA~ >~ >xA~ >#~ >s@~ ?L@)@! Nondeductible rental loss~ >A~ >|~ >0A~ >x|~ >a@~ ?@Royalty:>>>>>?@ Net income~ >:A~ >~ >3A~ >~ >k@~ ?D@@ Net loss~ >K@~ >@~ >C@~ >`@~ > @~ ?r@Estate or trust:>>>>>?@ Net income~ > @~ >Ƌ~ >@~ >~ > g@~ ?@,l,l,x,p,,,y,l,j,,t,|,,,~,},,l,{,v,z,u,v,q,w@,b@,q@,~@ ,@,o@,e@,o@@ Net loss~ >@~ >#~ >@~ >5#~ >C@~ ?@ @State income tax refunds~ > o3A~ >eh~ >k3A~ >Lg~ > @~ ?@@@Alimony received~ >c@~ >0 >** >** >** ?**9@1Social Security benefits in adjusted gross income~ >A~ >~ > A~ >R~ >@~ ?@-@%Social Security benefits (nontaxable)~ >A~ >Y~ > A~ >X~ >@~ ?@!@Unemployment compensation~ >Q@~ >8A~ >O@~ >A~ >*@~ ?K@@ Other income~ >A~ >@~ >A~ >&@~ >w@~ ?@@ Other loss~ >@@~ >x~ >@~ > >A~ >V@~ ?F@'@Foreign-earned income exclusion~ >w@~ >]~ > R@~ >v~ >pr@~ ?@#@@ Total income~ >_>@y?A~ >4>?A~ >@~ ?#D$@Statutory adjustments, total~ >:E~ >"R~ >n E~ >:+R~ >@~ ?@:@2 Payments to Individual Retirement Arrangements~ >@~ >kA~ >P@~ >tiA~ >K@~ ?`c@>@6 Payments to self-employed retirement (Keogh) plans~ >A~ >f~ >$A~ >nf~ >E@~ ?@&@ Moving expenses adjustment~ >@@~ >A~ >@~ >A~ >(@~ ?Z@@Adjusted gross income~ >_>@W[A~ >4>VA~ >@~ ?,0A-@%Investment interest expense deduction~ >6'~ >~ >#A~ >~ >H@~ ?4!,$Total tax preferences excluded from >>>>>?#@ adjusted gross income~ > .A~ >S~ >-A~ >Rc~ >@~ ?~8&6.Total alternative minimum tax preference items>>>>>?:2 (excluding tax-exempt interest from private >>>>>?@ activity bonds)~ >I@~ >A~ >0@~ >A~ >Y@~ ?@6.Passive activity loss (alternative minimum tax>>>>>?@ adjustment)~ >A~ >L~ >A~ >J0L~ >w@~ ?*AExpanded income~ B_BA~ B4BA~ B@~ C`r2A"HFootnotes at end of table.333333meTable 5.--Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 zror More Under Alternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status, Tax Year 2000--Continued_W[All figures are estimates based on samples--money amounts are in thousands of dollars]/'Returns with income of $200,000 or more Returns withReturns without  Total!U.S. income tax!U.S. income tax Income concept, item"Number""Number""Number",l@,l@,a@,d,j,p,\,,,,c,,,,,,w,s,,,k,,v,t,,y,T,h,w,x,x,} "of"Amount "of "Amount "of "Amount#$returns$$returns$$returns$1 %(1) %(2) %(3) %(4) %(5) %(6)*E"Expanded Income Concept--Continued444444FExemption amount~ >ڀX~ >:E~ >f_X~ >~ >@~ ?@Itemized deductions:>>>>>?2@* Total per adjusted gross income concept~ >~ >F;?-~ >~ >&f,~ >>@~ ?&E,@$ Total per expanded income concept~ >~ >:ܴ0~ >~ >r00~ >4@~ ?"A-@% Charitable contributions deduction~ >vϗ~ >*S ~ >~ >zrI ~ >p@~ ?`cA# Interest paid deduction:>>>>>?5@- Total per adjusted gross income concept~ >ׂ~ >  ~ >4X@A~ > ~ >8@~ ?x!A/@' Total per expanded income concept~ >y~ >V8 ~ >Vy~ >5 ~ >`@~ ? @*@" Total home mortgage interest~ >Κy~ >~- ~ >`b>A~ >"9+ ~ >L@~ ?@/@' Medical and dental expense deduction~ >@~ >4A~ > \@~ >$3A~ >@~ ?@/@' Net casualty or theft loss deduction~ >@~ >D A~ >@~ >`@~ >\@~ ?@@ Taxes paid deduction~ >P~ >Ë~ >-~ >~ >l@~ ?phA3+ Net limited miscellaneous deductions per>>>>>?+@# adjusted gross income concept~ >A~ >~ >A~ >~ >@~ ?x@/@' Non-limited miscellaneous deductions~ >@~ >~ > @~ >Χ~ >@Q@~ ?J@+#Excess of exemptions and deductions>>>>>?'@ over adjusted gross income~ >;@~ >r1A~ >@~ >^3~ >̞@~ ?8A@Taxable income~ > >@lkA~ >>~yjA~ >@~ ?hhA@Tax at regular rates~ >~ ~ >jk~ >~ >rj~ >@~ ?@+@#Alternative minimum tax (Form 6251)~ >A~ > ~ >A~ >~ >"@~ ?@!@Income tax before credits~ >(hEA~ >Al~ >4~ >9l~ >H@~ ?P @ Tax credits:>>>>>?@ Total~ >@h0A~ >~ >^A~ >~ >H@~ ?P @@ Child care credit~ >A~ >i@~ >XA~ >pi@~ >2@~ ?@ @ Minimum tax credit~ >Ё@~ >rG~ >h@~ >x^1A~ >x@~ ?@ @ Foreign tax credit~ >4~ >&;~ >T*A~ >f39~ >{@~ ?8@%@ General business credit~ >@~ >,A~ >@@~ >pA~ >K@~ ?v@@U.S. total income tax~ >4~ >)k~ >4~ >)k~ >~ ?,D,i,,,,o,a,,|,,,,,,,@,@,@,@,@,@,@,I@,F@, @, @, @, @, @, @)!Taxable income which would yield:>>>>>?$@ Income tax before credits~ >(hEA>A~ >4>jA~ >H@~ ?A#@ Income tax after credits~ >eEA>&{A~ >eEA>&{A~ >~ ? @ U.S. total income tax~ >4>9|A~ >4>9|A~ >~ ?/'Reconciliation of adjusted gross income>>>>>?! and expanded income:>>>>>?@ Adjusted gross income~ >_>@W[A~ >4>VA~ >@~ ?,0A<4 plus: Total tax preferences excluded from >>>>>?7@/ adjusted gross income [2]~ > .A~ >S~ >-A~ >Rc~ >@~ ?~8&@@8 Social Security benefits (nontaxable)~ >A~ >Y~ > A~ >X~ >@~ ?@:@2 Foreign-earned income exclusion~ >w@~ >]~ > R@~ >v~ >pr@~ ?@#@;@3 minus: Investment interest expense deduction~ >6'~ >~ >#A~ >~ >H@~ ?4!?@7 Non-limited miscellaneous deductions~ >@~ >~ > @~ >Χ~ >@Q@~ ?J@B@: Unreimbursed employee business expenses~ >A~ >~ >A~ >LA~ >a@~ ?@@"G Equals: Expanded income~ B_BA~ B4BA~ B@~ C`r2AI** Data deleted to avoid disclosure of information for specific taxpayers. obever, deleted data are included in the appropriate totals.I[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifyingI{ property in the year they place it in service, instead of taking depreciation deductions over a specified recovery period.eI][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.@I8NOTE: Detail may not add to totals because of rounding.aJYSOURCE: IRS, Statistics of Income Bulletin, Spring 2003, Publication 1136 (Revised 6-03). I IIIIIIII= p\> "