� \pJNW ( �3x�(�;|NIas7�B�  dMbP?_"*+�%�����K�1��courier1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1'�� MS Sans Serifns Serif�w1j�� Helveticaelveticaerif�w02j0D�:�0���1j�� Helveticaelveticaerif�w02j0D�:�0h��1j�� Helveticaelveticaerif�w02j0D�:�0D��1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1��Courier1 ��Arial1 P�Arial��&�?'�?(�?)�?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" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" "}z@"......................................................................................................................."1.#,##0.0" ";\-#,##0.0" ";"-- ";@" "<9#,##0" ";\-#,##0" ";"-- ";@" "�\ \ \ \ @"......................................................................................................................."52#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-'+�column_numbers---data-/7 footnotes-JJ�G:Indent0)7/#/#.��Indent3)�##.;#JW#fs#��#��#��Indent6)�##.;#JW#fs#��#��#��#��#��##*7#FS#bo#~�#��#��#��#�_RIndent9)O##.;#JW#fs#��#��#��#��#��##*7#F -�)spanners# stub_lines--7titles-bVtotals)S##.;#J ALE086E0A1* ALE087E0A1+ ALE088E0A1,/C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C � ��C  � ��C  � ��C �"��C �"�C �#��C ���C � �C � �C �!�C � $�C �!�C  �C  (�C �!�C �!(��C  (��C � ,��C Q#(��C a�C 1"(�C 1"(�C 1"(��C 1"��C  �C +��C A�C 8�C  (�C $� �C '� �C  �C 1"(�C A8�C a(�C �8��C (Q#��C (Q#<��C A8��C +��C A8�C 1"(C A8�C $��C (Q��C (Q<��C '��C (Q#��C (Q#<��C (Q��C (Q<��C + �C  �C " �C 18�C 18��C 18�C 0��C 1&8�C 1&8C 1&8C ����������style_col_headings�style_col_numbers�  style_data�style_footnotes�style_stub_line�style_stub_lines� style_titles� style_totals�B�������������U} ��} � �} � �}  � ��l�����}� ��F��P�$t�$�F�$���$ ���$ ��$� �P�+ �l�+ �a�+���+���+���+���+���+���+���+���+���$}�$�F�$���$���$��$�P�+�l�+�a�+���+qiTable 2.--1985, Individual Income Tax Returns with Short-Term and Long-Term Capital Gains and Losses, by =5Size of Adjusted Gross Income and Selected Asset Type_3W[All figures are estimates based on samples--money amounts are in thousands of dollars]              4J,Returns with short-term capital gain or lossKKKKKK%&&&&&&$Selected asset type and'Number5J-Returns with short-term gain transactions [1]KL1J)Returns with short-term loss transactionsKK%$size of adjusted gross income 'of0 Number of0 Number of FGain0 Number of0 Number of HLoss ( 'returns 'returns ' transactions G 'returns ' transactions I & % % % % % % % )~ *�?~ *@~ *@~ *@~ *@~ *@~ 1@ 7All asset types 8 8 8 8 8 : 6 > All returns~ AF~ A�/�~ Azǹ A䥛X8cA~ A~v~ A&+. BhTeA;Adjusted gross deficit~ <�@~ <`@~ <[A<Zd;&A~ <@~ <0@=bHCA; Under $20,000~ <�+~ <HA~ <>lM<HzT+%A~ <}A~ < %A=;O�1A;$20,000 under $50,000~ <JR~ <N 5~ <�:�<y�&16A~ <J/~ <�7a=1ܩ@A;$50,000 under $100,000~ <ԯ)A~ <A#~ <6ir<t�(@A~ <� ~ <U=e;߿iBA;$100,000 under $200,000~ <`� A~ <�A~ <�-A<ˡE�5A~ <�A~ <#A=㥛D0A;$200,000 under $500,000~ <�4@~ <0.@~ <A<L72A~ <@@~ <ܨA=xi|�+A!;$500,000 under $1,000,000~ <@~ <@~ <@<�Z$R�"A~ <@~ <@=F}:�A;$1,000,000 or more~ <@~ <S@~ <�<@~ <#A(~ <@~ <@=@5^:�#A93J+Returns with long-term capital gain or lossKKKKKK%&&&&&&$Selected asset type and'Number4J,Returns with long-term gain transactions [1]KL0J(Returns with long-term loss transactionsKK%$size of adjusted gross income 'of0 Number of0 Number of FGain0 Number of0 Number of HLoss('returns'returns' transactionsG'returns' transactionsI&%%%%%%%)~ * @~ *"@~ *$@~ *&@~ *(@~ **@~ 1,@7All asset types88888:6> All returns~ AG�~ Ag~ A#�A�ٟepA~ AJ�~ A�Bfff�!tA;Adjusted gross deficit~ <mA~ <L:A~ <nd)< +gA~ <@~ <�1A=X9�MA �l�+!���+"���+#���+$���+%���+&���+'���$(~�$)�F�$*���$�+���$,��$-�P�+.�l�+/�a�+0���+1���+2���+3���+4���+5���+6���+7���+8���$9}�$:�F�$;���$<���$=��$>�P�+?�l�+ ; Under $20,000~ <zD�~ <��~ <] <5^ueA~ <`/'A~ <z`X =u�$A>A!;$20,000 under $50,000~ !<H~ !<�'�~ !<ε!<Zd;yA~ !<:R~ !< !=R�"XA";$50,000 under $100,000~ "<�~ "<H'@A~ "<ʘm"<d;ߓ zA~ "<8u)A~ "<j"r"=`2�1NA#;$100,000 under $200,000~ #<�!A~ #<@� A~ #<*�#< ףyyA~ #<@yA~ #<%A#=BA$;$200,000 under $500,000~ $<0TA~ $<p"A~ $<+A$< All returns~ /A�y~ /AE\~ /Az/A�$C?SA~ /A�;=~ /A~�/Bz^JA0;Adjusted gross deficit~ 0<@7@~ 0<_@~ 0<P@0<- A~ 0<@@~ 0<@)@0=t�� A1; Under $20,000~ 1<dA~ 1<HA~ 1<p�A1<R�hA~ 1< �A~ 1<p A1=I �@2;$20,000 under $50,000~ 2<V1~ 2<$~ 2<.u_2<d;O-A~ 2<KA~ 2<P@,A2=j�4.A3;$50,000 under $100,000~ 3<\ A~ 3<lYA~ 3<f F3<964A~ 3<A~ 3<�1%A~ 3=�4;$100,000 under $200,000~ 4<�A~ 4< S@~ 4<^A4< 'A~ 4<@~ 4<�2A4=V--}A5;$200,000 under $500,000~ 5<@~ 5<@~ 5<fA5<{� A~ 5<@@~ 5<@5=K7 ÃA!6;$500,000 under $1,000,000~ 6<@~ 6< @~ 6<@~ 6<r'~ 6<}@~ 6<[@6=CA7;$1,000,000 or more~ 7<@~ 7<d@~ 7<@7<hm�"A~ 7<@~ 7<`t@7=/ݤ0A8938J+Returns with long-term capital gain or loss8K8K8K8K8K8K9%9&9&9&9&9&9&:$Selected asset type and:'Number4:J,Returns with long-term gain transactions [1]:K:L0:J(Returns with long-term loss transactions:K:K%;$size of adjusted gross income ;'of;0 Number of;0 Number of ;FGain;0 Number of;0 Number of ;HLoss<(<'returns<'returns<' transactions<G<'returns<' transactions<I=&=%=%=%=%=%=%=%>)~ >* @~ >*"@~ >*$@~ >*&@~ >*(@~ >**@~ >1,@?7Corporate stock?8?8?8?8?8?8?8@�l�+A���+B���+C��+D���+E���+F���+G���+H���+I��J�P�2�K�b�L���M���N ��OF�P�P�$Q~�$R�F�$S���$T���$U��$V�P�+W�l�+X�p�+Y���+Z���+[���+\���+]���+^���+_���+@> All returns~ @AN�9~ @A~ @A@Ai�A~ @A��~ @A"@BnVSeAA;Adjusted gross deficit~ A<@~ A< @~ A<`r@~ A<&~ A<l@~ A<@A='1!AB; Under $20,000~ B<NI~ B<h-A~ B<6�~ B<C?~ B<A~ B<^�,B=p=j�00AC;$20,000 under $50,000~ C<>A~ C<�,c~ C<^�C<빲._A~ C<&�8~ C<�7wC=~*yKAD;$50,000 under $100,000~ D<3A~ D<�1A~ D<�?�D<1͓cA~ D<`�"A~ D<3A~ D=�q9E;$100,000 under $200,000~ E<�A~ E<�5A~ E<kKE<K71icA~ E<8A~ E<RAE=EsI�9AF;$200,000 under $500,000~ F< X@~ F< @~ F<x;AF<V)rdA~ F<@~ F<�AF=#o-A!G;$500,000 under $1,000,000~ G<E@~ G<@~ G<AG<T[YA~ G<@~ G<x@G=�� -AH;$1,000,000 or more~ H<@~ H<-@~ H<j@H< sA~ H<@~ H<�@H=a�AI!I"I"I"I"I"I"I""J/Footnotes at end of table.J#J#J#J#J#J#qKiTable 2.--1985, Individual Income Tax Returns with Short-Term and Long-Term Capital Gains and Losses, by KKKKKKHL@Size of Adjusted Gross Income and Selected Asset Type--ContinuedLLLLLL_M3W[All figures are estimates based on samples--money amounts are in thousands of dollars]M M M M M M M NNNNNNNOO O O O O O O P94PJ,Returns with short-term capital gain or lossPKPKPKPKPKPKQ%Q&Q&Q&Q&Q&Q&R$Selected asset type andR'Number5RJ-Returns with short-term gain transactions [1]RKRL1RJ)Returns with short-term loss transactionsRKRK%S$size of adjusted gross income S'ofS0 Number ofS0 Number of SFGainS0 Number ofS0 Number of SHLossT(T'returnsT'returnsT' transactionsTGT'returnsT' transactionsTIU&U%U%U%U%U%U%U%V)~ V*�?~ V*@~ V*@~ V*@~ V*@~ V*@~ V1@&W7Bonds and other securities [2]W8W8W8W8W8W:W6X> All returns~ XAD�A~ XAA~ XA|u AXAe;O�:A~ XA�A~ XAhwAXBxt9AY;Adjusted gross deficit~ Y<@~ Y<@~ Y<̡@Y<�$�@~ Y<h@~ Y<@Y=h@Z; Under $20,000~ Z<@~ Z<@~ Z<@Z<;@~ Z<�@~ Z<@J@Z=Pn@[;$20,000 under $50,000~ [<Q@~ [<`G@~ [< @[<Cl�,@~ [<`p@~ [<8@[=V-�%@\;$50,000 under $100,000~ \<�,@~ \<y@~ \<~@\<h|'@~ \<@~ \<@\=�$@];$100,000 under $200,000~ ]<�0@~ ]<@~ ]<X� A]<�Zd[ @~ ]<@~ ]<h@]=3@^;$200,000 under $500,000~ ^<@~ ^<@~ ^<@ @^<�@~ ^<@~ ^<@^=K{@!_;$500,000 under $1,000,000~ _<@~ _<֦@~ _<@_<�$@~ _<@~ _<L@_=K7�@`�l�+a���$b}�$c�F�$d���$e���$f��$g�P�+h�l�+i�p�+j���+�k���+l���+m���+n���+o���+p���+q���+r���$s~�$t�F�$u���$v���$w��$x�P�+y�l�+z�a�+{���+|���+}���+~���+���+`;$1,000,000 or more~ `<@~ `<@~ `<@`<Clɦ@~ `< @~ `<@`=� r�2@a93aJ+Returns with long-term capital gain or lossaKaKaKaKaKaKb%b&b&b&b&b&b&c$Selected asset type andc'Number5cJ-Returns with short-term gain transactions [1]cKcL0cJ(Returns with long-term loss transactionscKcK%d$size of adjusted gross income d'ofd0 Number ofd0 Number of dFGaind0 Number ofd0 Number of dHLosse(e'returnse'returnse' transactionseGe'returnse' transactionseIf&f%f%f%f%f%f%f%g)~ g* @~ g*"@~ g*$@~ g*&@~ g*(@~ g**@~ g1,@&h7Bonds and other securities [2]h8h8h8h8h8h:h6i> All returns~ iAl,A~ iA$A~ iAV-QiA�&HiEA~ iAtA~ iA�(%iB(�!�/Aj;Adjusted gross deficit~ j<@~ j<@~ j<@@j<VG @~ j<@~ j<@j=Cs@k; Under $20,000~ k<nA~ k<pK@~ k< Ak<-��A~ k<@@~ k<`@k=|?5{(Al;$20,000 under $50,000~ l<heA~ l<X� A~ l<h�Al<m�A~ l<�A~ l<h Al=NbX Am;$50,000 under $100,000~ m<�8 A~ m<A~ m<܁A~ m<W ~ m<@@~ m<\Am=HzWY An;$100,000 under $200,000~ n<p@~ n<@~ n<@An<X9HI A~ n<@u@~ n<k@n=o Ao;$200,000 under $500,000~ o<X@~ o<@~ o<@o<rh]A~ o<l@~ o<�$@o=Sw�A!p;$500,000 under $1,000,000~ p<n@~ p<@~ p<@p<"۶�A~ p<@~ p<@~ p=iHAq;$1,000,000 or more~ q<@~ q<U@~ q<D@q<?5^z A~ q<Z@~ q<@~ q=Zcr94rJ,Returns with short-term capital gain or lossrKrKrKrKrKrKs%s&s&s&s&s&s&t$Selected asset type andt'Number5tJ-Returns with short-term gain transactions [1]tKtL1tJ)Returns with short-term loss transactionstKtK%u$size of adjusted gross income u'ofu0 Number ofu0 Number of uFGainu0 Number ofu0 Number of uHLossv(v'returnsv'returnsv' transactionsvGv'returnsv' transactionsvIw&w%w%w%w%w%w%w%x)~ x*�?~ x*@~ x*@~ x*@~ x*@~ x*@~ x1@y7Real estate [3]y8y8y8y8y8y:y6z> All returns~ zAA~ zAf�@~ zAAzANbX :"A~ zA@S@~ zA@zB�I@{;Adjusted gross deficit~ {< @~ {<@~ {<%@{<� r A~ {<g@~ {<g@{=Yѫ@|; Under $20,000~ |<@~ |<@@~ |<@|<?5^@~ |<@~ |<F@|=x�&d@};$20,000 under $50,000~ }<@~ }<@@~ }<@~ }<r~ }<`@~ }<`@}=��7@~;$50,000 under $100,000~ ~<x@~ ~<@~ ~<^@~<A`d@~ ~<T@~ ~<»@~= r@;$100,000 under $200,000~ <@~ <ɳ@~ <@<VH@~ <(@~ < @=I +_v@�l�+����+����+����$�}�$��F�$����$����$���$��P�+��l�+���a�+����+����+����+����+����+����+����+����+��� ��P�#��0���������� ���F���P�$�~�$��F�$����$����$;$200,000 under $500,000~ <@~ <@~ <ޣ@<Ґ@~ <@~ <@=5^I 7@!�;$500,000 under $1,000,000~ �<@@~ �< ~@~ �<@�<+��@~ �<`@~ �< f@�=S㥍@�;$1,000,000 or more~ �<Px@~ �<q@~ �<P~@�<Q@~ �<[@~ �< b@~ �=�!%�93�J+Returns with long-term capital gain or loss�K�K�K�K�K�K�%�&�&�&�&�&�&�$Selected asset type and�'Number5�J-Returns with short-term gain transactions [1]�K�L0�J(Returns with long-term loss transactions�K�K%�$size of adjusted gross income �'of�0 Number of�0 Number of �FGain�0 Number of�0 Number of �HLoss�(�'returns�'returns�' transactions�G�'returns�' transactions�I�&�%�%�%�%�%�%�%�)~ �* @~ �*"@~ �*$@~ �*&@~ �*(@~ �**@~ �1,@�7Real estate [3]�8�8�8�8�8�:�6�> All returns~ �AV�~ �A ~ �A��Av�Y A~ �A� A~ �A A�Bp(JBA�;Adjusted gross deficit~ �<�-@~ �<0z@~ �<�A�< +heLA~ �<@~ �<@@�= +G +A�; Under $20,000~ �<X;$A~ �<d�"A~ �<&A�<G`DPA~ �<O@~ �<`@�=R�fA�;$20,000 under $50,000~ �<@~ �<n�<~ �<�E�<#`A~ �<@~ �<@8@�=~j<~$A�;$50,000 under $100,000~ �<T^!A~ �<�= A~ �<�)�<smgA~ �<@~ �<@~ �=O\�;$100,000 under $200,000~ �<�A~ �<nA~ �<X�A�<�2WA~ �<@~ �<K@~ �=��;$200,000 under $500,000~ �<�4@~ �<`@~ �<Z@~ �<�+Mn~ �<@~ �<8@~ �='"`!�;$500,000 under $1,000,000~ �<@~ �<@n@~ �<@�<V-�GA~ �<X@~ �<@�=K7�@�;$1,000,000 or more~ �<ͷ@~ �<@~ �<t@�<u�9IA~ �<0@~ �<@~ �=��!�"�"�"�"�"�"�""�/Footnotes at end of table.�2q�iTable 2.--1985, Individual Income Tax Returns with Short-Term and Long-Term Capital Gains and Losses, by ������H�@Size of Adjusted Gross Income and Selected Asset Type--Continued������_�3W[All figures are estimates based on samples--money amounts are in thousands of dollars]� � � � � � � ��������� � � � � � � �94�J,Returns with short-term capital gain or loss�K�K�K�K�K�K�%�&�&�&�&�&�&�$Selected asset type and�'Number5�J-Returns with short-term gain transactions [1]�K�L1�J)Returns with short-term loss transactions�K�K%�$size of adjusted gross income �'of�0 Number of�0 Number of �FGain�0 Number of�0 Number of �HLoss�(�'returns�'returns�' transactions�G�'returns�' transactions�I�l�$��P�+��l�+��g�+����+����+����+����+����+����+����+�����+����$�}�$��F�$����$����$���$��P�+��l�+��g�,����,����,���,����,����,����,����,����,�x�� ��P�#��`@$�&�%�%�%�%�%�%�%�)~ �*�?~ �*@~ �*@~ �*@~ �*@~ �*@~ �1@�7Other asset types [4]�8�8�8�8�8�:�6�> All returns~ �A6f~ �Al�,A~ �A.v��A�=OA~ �Aܱ.A~ �A��B~j�<\A�;Adjusted gross deficit~ �<@~ �< x@~ �<@�<|?5EA~ �< @~ �<@�=X9�"AA�; Under $20,000~ �<A~ �<@�A~ �<�(#A�<VA~ �<ЃA~ �<`�A�=�$.A�;$20,000 under $50,000~ �<%~ �<(%A~ �<d�A�<;O e A~ �<�A~ �<$�=5^<1A�;$50,000 under $100,000~ �<|@A~ �< A~ �<#A�<~�&A~ �<A~ �<$A�=J �5A�;$100,000 under $200,000~ �<�+A~ �<h@~ �<A�<|??!A~ �<0@~ �<A�= ף05� A�;$200,000 under $500,000~ �<L@~ �<a@~ �<wA~ �<I~ �<Q@~ �<' A�=l�7. A!�;$500,000 under $1,000,000~ �<$@~ �<@~ �<�@�<E8DA~ �<1@~ �<@@�=-_\A�;$1,000,000 or more~ �<@~ �<A@~ �<@~@�<䥛4z-A~ �<@~ �<X@�=d;O#�A�93�J+Returns with long-term capital gain or loss�K�K�K�K�K�K�%�&�&�&�&�&�&�$Selected asset type and�'Number5�J-Returns with short-term gain transactions [1]�K�L0�J(Returns with long-term loss transactions�K�K%�$size of adjusted gross income �'of�0 Number of�0 Number of �FGain�0 Number of�0 Number of �HLoss�(�'returns�'returns�' transactions�G�'returns�' transactions�I�&�%�%�%�%�%�%�%�)~ �* @~ �*"@~ �*$@~ �*&@~ �*(@~ �**@~ �1,@�7Other asset types [4]�8�8�8�8�8�:�6�. All returns~ �?F0�~ �? O~ �?H8�?e�=A~ �?gY~ �?f{�@԰}ZA�-Adjusted gross deficit~ �4\�A~ �4�A~ �4XpA�4S'ZA~ �4 @~ �4К@�5B`UBA�; Under $20,000~ �4T2 ����?�?�?�?md}ĺëw,�VB,�V̺\XT0|0<��0\XT|0|0ax\XT0}Ļ�w0}w0}@�Ļ@�h�Uw��qq     ��"