ࡱ> SR \pSOI Ba==F#(k+8X@"1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1xArial1xArial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) "** "#,### "* "#,###                + ) , *      (`  (     "  "8            "8@ @  1"<@ @  ,  ,  ,  (  8@  8 @  8  8  8  8 !  !  8@@  8 @  8@ ! !8` !8 !8 !8 !8 !8 !8  !8  !8  8@@  8@ !8@@ !8@ !8 @ 8@ 8 @ 8 8 ` 02es01fyr.xls  ;`i !NumberAmountCashArt<[All figures are estimates based on a sample--money amounts are in thousands of dollars.] 0 Type of property9 Type of deductionsInsurance, face valueDepletables/intangiblesPersonal residence Bond fundsLimited partnershipsMortgages and notes Other assetsFuneral expensesAttorneys' feesOther expenses/lossesDebts and mortgagesCharitable deductionAllowable deductionsAdjusted taxable estateTentative estate taxGift taxOther tax creditsNet estate taxCommunity propertyTotal mutual fundsTotal joint property(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(18)(19)(20)(21)(22)(23)(24)(25)(26)(27)(28)(29)(30)(31)(32)(33)(34)(35)(36)(37)(38)(39)(40)(41)(42)(43)(44)(45)(46)(47)(48)(49)(50)(51)(52)(53)(54)(55)(56)(57)(58)(59)(60)(61)(62)(63)(64)(65)(66)(67)(68)(69)(70)(71)(72)(73)(74)(75)(76)(77)(78)(79)(80)(81)(82)(83)(84)(85)(86)(87)(88)(89)(90)(91)(92)(93)(94)(95)(96) All Returns$5.0 million < $10.0 million$10.0 million < $20.0 million$20.0 million or moreAll Taxable ReturnsAll Nontaxable Returns#(i.e., alternate valuation method).Z[1] The majority of estates file Federal estate tax returns in the year after a decedent'sUnder $1.0 million$1.0 million < $1.5 million$1.5 million < $2.0 million$2.0 million < $3.5 million$3.5 million < $5.0 millionU* Estimates should be used with caution because of the small number of sample returns on which they were based. H** Data were combined to prevent disclosure of individual taxpayer data.N[2] Gross estate is shown at the value used to determine estate tax liability.K Gross estate could be reported as of date of death or 6 months thereafter P[3] The "Farm assets" category does not include farmland. Farmland was included% in the "Other real estate" category.Xdeath. So, in 2002, most returns were filed for deaths that occurred in 2001, for which%Estate Tax Returns Filed in 2002 [1],! &by Tax Status and Size of Gross EstateXthe filing threshold was $675,000. Because of filing extensions, however, some returnsUwere lower. For deaths that occurred in 2002, the filing threshold was $1.0 million.Zwere filed in 2002 for deaths that occurred prior to 2000, for which the filing thresholds#Tax status and size of gross estateReal estate partnershipsClosely held stockState and local bondsFederal savings bondsOther Federal bondsCorporate and foreign bondsUnclassifiable mutual fundsCash management accountsInsurance, policy loans"Other noncorporate business assetsRetirement assetsExecutors' commissionsBequests to surviving spouseTaxable estateAdjusted taxable giftsTotal tax before creditsAllowable unified creditState death tax creditGeneration skipping taxTotal lifetime transfers&Qualified terminable interest property!Gross estate for tax purposes [2]Other real estate [3]Farm assets [3]:Source: IRS, Statistics of Income Division, October 2007.Publicly traded stock2NOTE: Detail may not add to total due to rounding.Q @  H7o*bO Bz/g" y I n) ccf  8Wk  dMbP?_*+%.D(?)?M\\SOI-FOUR\Jan? odLetter.HP LaserJet 4100 PCL 62hxe/DQ绳ok#6gpFPD!(ԻWfnIA @@ qMl$wfN-@f 2e! r @уTh qx9 x]tx &) DlW . }%PzPc5s#{G\gOZz# i|6B'MCV"KRmc r 5j>m } ?? } @@m } AA } BBm } CC } DDm } EE } FFm } GG } HHm } II } JJm } KK } LLm } MM } NNm } OO } PPm } QQ } RRm } SS } TTm } UU } VVm } WW } XXm } YY } ZZm } [[ } \\m } ]] } ^^m } __ } ``m } aa } b$ 8ff;f;fff ffff f f f f fffbbbbbbbbbbbbbbbb .. .. -- 2233a AB <( >`????????????????????????????????????????????@1 2>$3??????????????@A B<C( D'E( F'G( H'I( J'K( L'M( N'O( P'Q( R'S( T'U( V'W( X'Y( Z'[( \']( ^'_( `'a(CD=* / 0 /0 / 0  / 0  / 0 /0 /0 /0 /0 / 0 /0 /0 /0 /0  /!0 "/#0 $/ %0 &/'0 (/ )0 */+0 ,/ -0 .//0 0/10 2/30 4/50 6/70 8/90 :/;0 </=0 >/?0 @/HA0=*)*)*)*)*)*)*)*)*)*)*)*)*)*)*)*aCD1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,+,+,+,+,+,+,+,+,+,+,+,+,+,+,+,a CD ! ! ! ! ! ! !  !  !  !  !  ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !  ! !! 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