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())))))))))******** *!*"*#*$*%*&*'*(*)***+*,*-*.*/*0*1*2* NNo adjusted gross income� td*51@�^@2�?�f@33@�B�(@��y0@�J�2@�J��=@�a�"�;@ �*|G`�1@ �(%@ �n^�1@ �a%y ,@ (N$1 under $5,000�GԖ$@�lYfS� @�C?@�0$N@�jp� @�)�ݒ�@��1@��,msI*>@ �K^@ �t*� tu@ � 2>O@ �sumR@ (N$5,000 under $10,000�l Υ@��@�� @�7�,@�hr�$ @� eŕ@�f�32@�\�S~D@ �E{4GO@ �c^A�!@ �] G�2@ �B]�>@ (N$10,000 under $15,000�pҀ�?�qe�?��$�@�uBݑ@�{UnK@�ð͵@��'$�!)@�M|@B@@ ��,í@ �N(�@ �Q'@ �jN(3@ (N$15,000 under $20,000��fH�?�D7a�?�#۫O�@��$(�@�D@�%V�@���$@�/�4@ �Ii@ �}V2o2@ �r`O @ �!5<7&@ (N$20,000 under $25,000�� u�?�b�+?��#B=3@�[0�@�('^hP@�Qѻi�@��P&@�W�0@ �32�@ �x �@ �^Uw@ �vS^| @ (N$25,000 under $30,000�ؙK�?�C � �?�f\!�=@�`w^@�V�@�(�)v@�$U$@�z�(72@ �lG@ �B7 @ � [�D@ �� �%@ (N$30,000 under $40,000�v�{?�]�?��)�?�L~?�Y�?�"Biq�@�,�@� � T 0@ �Do^_�@ �Xp�@ �Pi/YS @ �f@ ( 3�l@h!3?@"3�@#3�@$3�@%3�@&3�@'3h��(3�y�)3�@*3�:@+3<�@t ,3,x�5P-3k�6.3k�9/3~�9034�<13?.�23?r@{33?�@{43��@53��@63��@73?�@83��@93��@:3��@;3��@<3?�@�=3��@>3��@G?3��@ N$40,000 under $50,000 �xR2�? �lZ��? �뜾sEs�? �wWr? � (? �b�;@ � _�@ ��,@ �&ծ=@ �yG3@ �Ȳ@ ��ehX@ (!N$50,000 under $75,000!��uot�?!��?!��9H�?!�5Q��?!���?!�E$�@!�@!�Lm#�"@! �'jb,@! �g� @! �7Z̋N@! �}$@! ("N$75,000 under $100,000"��?�(�?"�{IE�?"�6Y�)�?"�\�?"�G(�?"�bk@"�%e@"�D��.�"@" �@j�2@" �;Ҳl@" �o@" � Y@" (#N$100,000 under $200,000#�S?#�v�4:�?#�uö]�?#���v[�?#�S�(}�?#�$Ÿ\@#��)w� @#��;@# �Kxx?# �� 3}@# �j 7 @# �: @# ($N$200,000 under $500,000$�'|1�?$�hG�?$�v�5#�?$�t�?$�Q"�?�?$� yJ�@$�B[�@$���&E @$ �rx�?$ �~:6lu @$ �gft@$ �JT�%xy@$ (!%N$500,000 under $1,000,000%�&�l?%�F?%�._��?%�vU讶�?%�[�=�?%�+V+�@%��3�?%�XFuO[@% �O y#�?% �PY�:ۥ @% �!= e?% �4&@% (&N$1,000,000 or more&�>@�?&�_N�?&�8� 8#q�?&��;,?&�ȳY@�?&�l%R?&�Btc?&�+Qwh�?& �θZ�?& �OC�/�?& ��!�-Q�?& ��=�%H?& (!'�Nontaxable returns, total'�nu?'�MC� ^?'�gn ?'�`?'�\oR�?'��ZN@'�M�@'�DjZ%"@' �F�@' �B1a|@' ���-�@' �qTU�@' �'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�' �'!�'"�'#�'$�'%�'&�''�'(�')�'*�'+�',�'-�'.�'/�'0�'1�'2�%(O Footnotes at end of table.(P(P(P(P(P(P(P(P( P( P( P( P( ((((((((((�)=�Table 1.4CV--1996, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued)Q)Q)Q)Q)Q)Q)Q)Q) Q) Q) Q) RM*@E(Coefficient of variation for number of returns and amount (percent))*Q*Q*Q*Q*Q*Q*Q*Q* Q* Q* Q* R+Q+Q+Q+Q+Q+Q+Q+Q+ Q+ Q+ Q+ R,S,TAlimony,U,VBusiness or profession,W,W,W",TCapital gain distributions,U6, V.Sales of capital assets reported on Schedule D, X, X, X, 3,3,3,3,3,3,3,3,3,3,3,4,4,4,4,4,4,4,4, 4,!4,"4,#4,$4,%4,&4,'4,(4,)4,*4,+4,,4,-4,.4,/4,04,14,24-YSize of adjusted-Zreceived-[-\ Net income-]-\Net loss-]-Zreported on Form 1040-[- \Taxable net gain- ]- \Taxable net loss- ]- 3-3-3-3-3-3-3-3-3-3-3-4-4-4-4-4-4-4-4- 4-!4-"4-#4-$4-%4-&4-'4-(4-)4-*4-+4-,4--4-.4-/4-04-14-24.^ gross income._ Number of._Amount._ Number of._Amount._ Number of._Amount._ Number of._Amount. _ Number of. _Amount. _ Number of. _Amount. 7.7.7.7.7.7.7.7.7.7.7.8.8.8.8.8.8.8.8. 8.!8."8.#8.$8.%8.&8.'8.(8.)8.*8.+8.,8.-8..8./8.08.18.28/`/areturns/b/areturns/b/areturns/b/areturns/b/ areturns/ b/ areturns/ b/ 7/7/7/7/7/7/7/7/7/7/7/8/8/8/8/8/8/8/8/ 8/!8/"8/#8/$8/%8/&8/'8/(8/)8/*8/+8/,8/-8/.8//8/08/18/280c~ 0d*~ 0d,~ 0d.~ 0d0~ 0d1~ 0d2~ 0d3~ 0d4~ 0 d5~ 0 d6~ 0 d7~ 0 d8�0 :0:0:0:0:0:0:0:0:0:0:0;0;0;0;0;0;0;0;0 ;0!;0";0#;0$;0%;0&;0';0(;0);0*;0+;0,;0-;0.;0/;00;01;02;1MAll returns, total1�_@1�f@1�{@_�[�?1�|�C'�?1�# E{?1�� :@2 �R\/gB@2 ��=Yϗ� @2 �qK�@2 �iS\A@3N$1 under $5,0003�^9���=@3�'5IB@3�pݺ!@3�0x'l�@3�TH "@3�nH~,@3�=�.[�@3�dN:�"@3 �_VFfM@3 �u7 � @3 �C2A) @3 �IZ!@4N$5,000 under $10,0004�삀t3@4�}\d�6@4�zs8@4�hk� @4��̣ @4��28&@4�Y %@4��z1@4 �9Fg@4 �ݜd@4 �q��1{ @4 � x� @5N$10,000 under $15,0005�l� �.@5�1m1@5�� gl @5�{KvV@5�)wG!@5�xS&@5�!�5N"@5��/d�,@5 �^�4m\�@5 ���@5 ��;�Т@5 �˛�K'!@6N$15,000 under $20,0006�\H.@6�<`�1@6�Yr�@6�P]�@6�&@6�}A,$@6�# x!"@6�]� 61@6 �y:K�@6 �{@�)�@6 �);P"!@6 �fMw{�"@7N$20,000 under $25,0007�2@DS2@7�r��5@7��$䲩@7�I[@7�#) =@7��#�&@7���$@7�Yrd3@7 �ij� @7 �.uJ@7 ��48* *!@7 �7u~#@8N$25,000 under $30,0008�<�2@8�ti5@8�vm7�@8��8DS@8��!3G"@8�� J�'@8��3(ml$@8��%_$ܿ4@8 �0[�@8 �L ڳ @8 �.l�-"@8 �j�6|&$@9N$30,000 under $40,0009�L֝<`.@9�tNW�4@9�l}빐 @9�� !Mt@9�cX#N�@9� a"\S�!@9� �5z|@9�@Z�(@9 �0��@9 �̵ �@9 �m�9F@9 �p.�@:N$40,000 under $50,000:�W6q�.6@:�2Ҙ8@:�ƵM @:����@:�(�@:�5 �"@:�5NR�@:�>y@= ���;@= ��.`V�@>N$200,000 under $500,000>�G[@@>�/TkjL@>�ʼGC@>�o� @>�րjP@>�l.^�@>����@>�gM�8@> �?C\�?> �4H @> ��-4�@> �i7L@!?N$500,000 under $1,000,000?��όZA@?�5kE@?��p@?�@?�?(!@?�LJU�@ ?�** ?�**? ��7M�'?? �X@? � KY @? �� @@3�l@hA3?��B3?v@C3?�@D3��@E3��@F3��@G3?�@�H3��@I3��@J3��@K3��@tL3?�@5@M3��@6N3��@9O3��@9P3��@<Q3h���R3�y�S3@{T3��@U3OQ@ V3,�W39�X3`�Y3��Z3p�[34�"\3?.��]3?r@^3?@G_3�@@N$1,000,000 or more@�0�,0@@�VqD@@@��'�?@�|I@@�a�1�@@�Q��? @�** @�**@ �tB#�?@ �n�0�?@ �Y��?@ ��"1@AMTaxable returns, totalA�L|RF-@A�ȷu!@A�y:�;�?A�Vxw?A��_@A�wYA�@A�,yAU@A�oH�@A �� 2�?A �fL�?A �ȳwS@A �%h�@A )A)A)A)A)A)A)A)A)A)A)A*A*A*A*A*A*A*A*A *A!*A"*A#*A$*A%*A&*A'*A(*A)*A**A+*A,*A-*A.*A/*A0*A1*A2* BNNo adjusted gross incomeB�vKۘN@B�}�"S>@B�̓u�7@B�_/[ib+@B�/�2A@B�e 5@B�ڲ xW@B�j�hYT@B �>f�3@B � l@B �JreA@B ��A@CN$1 under $5,000 C�- C�-C���2@C�I`�:@C�i~2K@C�n�R@C��?0@C�(n�#@C ��s@C �;$� ʋ@C �l8�8@C ��%�>@DN$5,000 under $10,000D��-GA@D�!J1LΡB@D��@D�& "@D�{ c�@M�c�cA@M�}r])H@M��>m @M�K3)@M�Zc@M�'ۤ:�@M�V�-1@M �r�@M �x>@M ��H@M �]jy�@NN$200,000 under $500,000N��%ZM@@N�K~sL@N�F@N�U @N�,pZ@N� ٌ}�@N�Td@N�x�8@N �تa�?N �շE' @N �+�@N �~�(@!ON$500,000 under $1,000,000O��όZA@O�5kE@O�7u@O�e�@O�Y{k�!@O��!�0[ @ O�** O�**O �bX^�?O �@@O ��tg` @O �^X� @PN$1,000,000 or moreP�0�,0@P�VqD@@P�4=#�?P�P}�"@P�� t�@P�@ P�** P�**P �ƴ)'�?P �ϰN?P �At�?P �� 7@!Q�Nontaxable returns, totalQ�PD�(@Q�VJ1@Q�r�dj?Q�`1:dwp@Q�T*n @Q�Ӭ �+�@Q�jr�@Q�2^X�(@Q ��5}@Q �uy� @Q �͐k�@Q �j -y@Q �Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q�Q �Q!�Q"�Q#�Q$�Q%�Q&�Q'�Q(�Q)�Q*�Q+�Q,�Q-�Q.�Q/�Q0�Q1�Q2�%RO Footnotes at end of table.ReReReReReReReReR eR �R eR eR RRRRRRRRRR�S=�Table 1.4CV--1996, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedMT@E(Coefficient of variation for number of returns and amount (percent))VAAVC9Sales of capital assets reported on Schedule D--continuedVfVfVfVfVfVfVfV fV fV fV fV VVVVVVVVVVVVVVVVVVV V!V"V#V$V%V&V'V(V)V*V+V,V-V.V/V0V1V2WgWh Short-termWiWh Short-termWiWh Short-termWiWhShort-term gain fromWi#W hShort-term loss from other W iW h Long-termW iW +W+W+W+W+W+W+W+W+W+W+W,W,W,W,W,W,W,W,W ,W!,W",W#,W$,W%,W&,W',W(,W),W*,W+,W,,W-,W.,W/,W0,W1,W2,%X?Size of adjusted gross incomeXj capital gainXkXj capital lossXkXjloss carryoverXk&Xjother forms (2119, 4797, etc.)Xk$X jforms (4684, 6781, and 8824)X kX j capital gainX kX +X+X+X+X+X+X+X+X+X+X+X,X,X,X,X,X,X,X,X ,X!,X",X#,X$,X%,X&,X',X(,X),X*,X+,X,,X-,X.,X/,X0,X1,X2,YlYm Number ofYmAmountYm Number ofYmAmountYm Number ofYmAmountYm Number ofYmAmountY m Number ofY mAmountY m Number ofY mAmountY $Y$Y$Y$Y$Y$Y$Y$Y$Y%Y%Y%Y%Y%Y%Y%Y%Y%Y%Y %Y!%Y"%Y#%Y$%Y%%Y&%Y'%Y(%Y)%Y*%Y+%Y,%Y-%Y.%Y/%Y0%Y1%Y2%ZHZnreturnsZoZnreturnsZoZnreturnsZoZnreturnsZoZ nreturnsZ oZ nreturnsZ oZ $Z$Z$Z$Z$Z$Z$Z$Z$Z%Z%Z%Z%Z%Z%Z%Z%Z%Z%Z %Z!%Z"%Z#%Z$%Z%%Z&%Z'%Z(%Z)%Z*%Z+%Z,%Z-%Z.%Z/%Z0%Z1%Z2%[p~ [q9~ [q:~ [q;~ [q<~ [q=~ [q>~ [q?~ [q@~ [ q@~ [ qA~ [ qA~ [ qB�[ -[-[-[-[-[-[-[-[-[.[.[.[.[.[.[.[.[.[.[ .[!.[".[#.[$.[%.[&.['.[(.[).[*.[+.[,.[-.[..[/.[0.[1.[2.\MAll returns, total\�0�9V�?\�C�ե?\�U-h?\�`� "�?\�ye�@\�x�@\�'�'�!@\�hm� @\ �z)4)$@\ ��D�@\ �_vc��?\ �Èn �?\ )\)\)\)\)\)\)\)\)\*\*\*\*\*\*\*\*\*\*\ *\!*\"*\#*\$*\%*\&*\'*\(*\)*\**\+*\,*\-*\.*\/*\0*\1*\2* ]NNo adjusted gross income]�+d.ut "@]�ÛU�@]�Yd@]��'�@]�1�+#@]�aq�@]��?A@]�! Z�0@] �kA@] �mfRL7;@] �K� @] �-[ �@]]^N$1 under $5,000^��á@^���1@^�X�xO�#@^���/@^�z1@^� 0l3@^�hP/�:X@^�6X]X@^ �GonmN@^ � \IW@^ �� v @^ �q4|�#@^^_N$5,000 under $10,000_�)Qf�!@_��vc.@_�i�!#@_� ,@_�c.@_�}� 92@_�3M@_� z iV@_ �xZw^E@_ ��8�{J@_ ��A'@_ �^`x@__`3�l@ha3� @b3? @c3�@d3�@e3� @f3� @g3? @�h3��@i3�@j3�@k3�@tl3? �@m3?v@6n3?@9o3��@9p3� @<q3� @�r3? @s3�@{t3�@u3� @v3� @w3? @x3��@y3�@z3�@{3�@"|3h �}3�y�~3��@G3��@`N$10,000 under $15,000`�Aw�!@`��K`.@`�ٞL�$@`�6n�0�-@`�_S�4@`�Ä_4@`�jSC@`�>HoK@` �bKP@` �ڈ�&Q@` �ʤ]O@` � 7ewEi@``aN$15,000 under $20,000a�uz!@a�{+�)4@a�U%^u%@a�G*lC,@a�! Q�@a�$X�w2@a�V\@@a�!�4P@a �Coy0Q@a �W�EeN@a �̺�@a �}`�R@aabN$20,000 under $25,000b�3ܤ�!@b�w̪d{0@b�x�#@b�S �+@b��!*:3@b�WX�@�0@ b�** b�**b �b�H@b ��rzH@b �Yh@b �[K�@bbcN$25,000 under $30,000c�y�"@c�K)T�2@c� $@c���<,@c�Og8@c�"jbmP7@ c�** c�**c �ѾsP@c � [�U@c ��?Mf@c ��+q6@ccdN$30,000 under $40,000d�uK@d�2;� '@d�$qk��@d��m@d�&LZ1@d�@=�@d�PxB@d�8K@d �.ҳOJ@d ��3� K@d �Cxm3Q@d �`%�@ddeN$40,000 under $50,000e�I�?}@e�Ñ�&@e�k�@e�F�%@e��^��1@e�5(�0@e�l<#HE@e�F3c!K@e �!۵RtM@e �HC@e ��0�9,@e �\4%�@eefN$50,000 under $75,000f��8Ae&@f�[�H@f�ESb�@f�؇B&J@f�'H%@f��'DI�$@f��:@�4@f�f@@f ��7I�?@f �^0J@f �ճ1@f �R�X@ffgN$75,000 under $100,000g�E^9@g� eX1!@g�1�,-x@g�1ZR @g��%V&�-@g�$z�(@ g�** g�** g �** g �**g �+�+C @g �1�@gghN$100,000 under $200,000h�z(� @h�G�7�@h�-DŽP�@h�c�=�p@h�?�!@h�*#)� @h�`�%ʸ�3@h�y@@h �'79@h ��,<@h �YϞ@h �aEd@hhiN$200,000 under $500,000i�Da@i�FQE�,@i�M zAr@i�'@i�P�*-@i��@i�~+@i�1�.�;@i ��+FU0@i �5�2@i �2D�??i ��-6� @ii!jN$500,000 under $1,000,000j��K�?j�s暧$@j�Q�;�@j�� @j�t>H@j�w@j�W5Pg"@j��!6@j �Ef�&#@j ��8U3@j �[ؘ?j �M{^|@jjkN$1,000,000 or morek�qq�?l�ȸ^?l�Pt�?l� c�@l��@l�ݛ�3U#@l�ZU@l �v9f5�%@l ��)h:�@l ��.Ƴ�?l �@ *?l )l)l)l)l)l)l)l)l)l*l*l*l*l*l*l*l*l*l*l *l!*l"*l#*l$*l%*l&*l'*l(*l)*l**l+*l,*l-*l.*l/*l0*l1*l2* mNNo adjusted gross incomem�W2�.�7@m��S9O@m��2Vc;@m�iLgC@m��-,�7E@m�g�0�@m�OιoRe9@m�h=@m �I�0@m �O8@m �jv`\D1@m ��5,� �@n �C @ @nnoN$5,000 under $10,000o�Eb(@o�Ͽ6@o�Vt˥-@o�~W�=@o�LBz@@o�iBgEE@o�/ZX@o�Y� }X@o �$X@o �$X@o �Z~�@o �\Bh!@oopN$10,000 under $15,000p�tPΖ%@p�S3@p�9ir�)@p�н\7@p�Y�(->@p� 1-�@@p�:|Q�6F@p�@ bG*M@p �y�,oP@p �ensYۥV@p �=E?@p �`w@ppqN$15,000 under $20,000q�4Nf#@q�cRN9@q�A'Y)@q�=3@q�\͏A@q�XѩJ:@q�-GC@q�)/V@q �pIP@q �]~�R@q ��@q � {@qqrN$20,000 under $25,000r�� E"@r�I��:_.@r�|�#B�$@r�d��.@r�o�'�5@r�3�4@ r�** r�**r �IGL@r �z O@r �b� d2@r �c�@rrsN$25,000 under $30,000s�SmF4�#@s�d.y4@s��,$@s�h/@s�jO1�8@s���P�9@ s�** s�**s �ѾsP@s � [�U@s � 5�7V�@s ��*H7@sstN$30,000 under $40,000t�pƔp.@t�@�.�(@t�C�-@t�D{@t�9R/�1@t�Ga5@t��LOC@t�o�L@t �Ѝ}LwP@t �B'TP@t �@w�zo4C!@w�o%俀@w�ga� @w�E��-@w�W;s�)@ w�** w�** w �** w �**w �i^5^I @w �d@wwxN$100,000 under $200,000x�\� @x�/�'�)@x�;ok@x�@[�$l�@x�Bl5�!@x�"+� *!@x���3@x�j�A@x ��\<9@x ��*�=@x ��O@x �3(�@xxyN$200,000 under $500,000y�nBf@y�.LL@y�cUgw@y�� �@y�o8@y�ل�d.@y�Cf{+@y�퉀� <@y �N#0@y �~� 4@y �Q)$c�?y �in� @yy!zN$500,000 under $1,000,000z��/2Q�?z��"�=@z��� �@z�NW @z�D8vK@z�Q ZM�@z�la�"@z��-*6@z �xz0#@z �5�3@z �n?z �pE�9�@zz{N$1,000,000 or more{�S(�?{�m�?{�h�6�?{��"Cla�?{�ټ< e @{��*3k/�@{��9 @{�Ǯ@{ ��|h1@{ �8@{ ��+0?{ � ށ�?{{!|�Nontaxable returns, total|�Ko�@|�ݥX�@|�11s�@|�� [.@|�2K@|��7@`@|�k39@|��60T[A@| �'܍M;@| �ڞ� 1@| �g @| �G��@| �|�|�|�|�|�|�|�|�|�|�|�|�|�|�|�|�|�|�| �|!�|"�|#�|$�|%�|&�|'�|(�|)�|*�|+�|,�|-�|.�|/�|0�|1�|2�%}O Footnotes at end of table.}�}e}e}e}e}e}r}r} r} r} e} e} }}}}}}}}�~=�Table 1.4CV--1996, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued~ >~ >~?~~~~~~~~~~&~'~(~)~*~+~,~-~.~/~0~1~2M@E(Coefficient of variation for number of returns and amount (percent)) > >?&'()*+,-./0123!�3,���3���3���3���3��#�3��"�3?��3?��3?��3���3���3���3?�6�3��9�3��9�3��<�3��@��3?�@�3��@{�3�@�3�@�3�@�3?���3?�@�3?�@�3��@�3��@"�3��@�3?�@�3��@G�3��@ > >?&'()*+,-./012�AA�C9Sales of capital assets reported on Schedule D--continued�f�f�f�f�f�f�f"� uSchedule D gain subject to� v� � � ������������������� �!�g�h Long-term�i�h Long-term�i�hLong-term gain from�i�hLong-term loss from�i� j28 percent tax rate� i� ,� ,� ,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,� ,�!,%�sSize of adjusted gross income�j capital loss�k�jloss carryover�k&�jother forms (2119, 4797, etc.)�k*�j"other forms (4684, 6781, and 8824)�k� �� � ,� ,� ,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,� ,�!,�l�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount� m Number of� mAmount� %� %� %�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%� %�!%�H�nreturns�o�nreturns�o�nreturns�o�nreturns�o� nreturns� o� %� %� %�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%� %�!%�p~ �qB~ �qC~ �qC~ �qD~ �qD~ �qE~ �qE~ �qF~ � qF~ � qG�� .� .� .�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.�.� .�!.�MAll returns, total���ϋ�?��$ɢd/�?��BeDG@��u{N?��0WK@��cD@��v d=�$@��coWE@� �HEp�?� �Ѯ��?� *� *� *�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*� *�!* �NNo adjusted gross income��TI,@���Qc�@��bPnn@��\�= @��_/�@��7�*-@��_�B@��Hd;@ � �- � �-� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$1 under $5,000���s{R@��� p�&@��c22 '@��GA-@��T�,@��&w-�7@��3=9�I@��5k/�X@ � �- � �-� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$5,000 under $10,000��G{�@��ɋ#8ˏ@��?M)�'@���3�� @��1U$܇F@��x^kE� @��Q�@��#�-)@��N)e @���6UQ!@��`�%�2@��-w SB*3@� ��gl�?� �5O @� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!�N$500,000 under $1,000,000��87K?��pD� @�� �@��v@��p^`@��E,@��ju%@��ZqԘ$,@� �Qz@19�?� �^S@� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$1,000,000 or more�� 3eE�?��w�! �?���X4[�?��HJ@��h�A�?��FLt?�?��n�=@��rB@� �u�j�?� ��1/O�?� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�MTaxable returns, total��&X�?���B�?��$�2@��MR!˟@��v~w@��'�@��4ѶE&@��R.fؾq@� ��%���+��(�*��'�1#��_.���Q��<Ƴ`ΣT@ � �- � �-� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$20,000 under $25,000��}7vf�"@��鉘SL%@��‡y'+@��ܧL�)*@���0�$@��p%U�?/@��jtQ@��@S@ � �- � �-� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$25,000 under $30,000��x�z @��~1_�$@��H�S,@��[2$ )@���6ͽ$@��͸Kj,@��pH�:pI@���.�T@ � �- � �-� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$30,000 under $40,000��ӊ3@��f�@��t'g&@��DW>&@��[l�1�@���_%@��N-uAO@��&\{7R@ � �- � �-� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�3�l@h�3��@�3?�@�3��@�3�@�3�@#�3�@"�3h����3����3y@�3��@�3<K@t �3,��P�3���3���3���3���3?���3?�@�3?�@{�3��@�3��@�3��@�3?�@�3��@�3��@�3��@�3��@"�3?�@�3��@�3��@G�3��@�N$40,000 under $50,000��kQ~R@���R$ @��~S'@��r�dq9&@��}=교@�����6%@��m#J@��Gb^C@ � �- � �-� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$50,000 under $75,000��{��@��1� 5@��8)@��� G@��^U?@��4+, @ ��** ��**� ��-@� �"�hx5@� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$75,000 under $100,000��i{�@��V@��T$@���c"@��+�@��]�5t$@ ��** ��**� �쒋P"@� �,[N�&@� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$100,000 under $200,000��< c; A @��ai[}@��^ۿ �@���!K8@���!�@���2G�@��C̓{3@��pV[p<@� �[džԻ)@� �y40�% @� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$200,000 under $500,000��BbJ@��B_J @���,𺓵@��<� h@��UL~l @��RPNta!@��֮|EX�2@��4@� �x�?� ��.6Q @� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!�N$500,000 under $1,000,000����(q?��8\� @��}^�@��C 1�@��J@���F�0,@��� L�!%@��f�,@� �aN� �9�?� �b�2S@� � � �����������"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$1,000,000 or more��~m� L�?��]F_?��PMf�?��� >�?����������&�'�(�)�*�+�,�-�.�/�0�1�2M�@E(Coefficient of variation for number of returns and amount (percent))� >� >�?����������&�'�(�)�*�+�,�-�.�/�0�1�2� >� >�?����������&�'�(�)�*�+�,�-�.�/�0�1�2�t3�w+Sales of property other than capital assets�x�x�x�u Total taxable�v�CPensions and annuities�D� D� D� ,� ,� ,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,� ,�!,�",�#,�ySize of adjusted�zNet gain�{�zNet loss�{�jIRA distributions�i �|Total�}� |Taxable� }� ,� ,� ,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,�,� ,�!,�",�#,�~ gross income�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount� m Number of� mAmount� %� %� %�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%� %�!%�"%�#%�H�nreturns�o�nreturns�o�nreturns�o�nreturns�o� nreturns� o� %� %� %�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%�%� %�!%�"%�#%�K~ �qG~ �qH~ �qH~ �qI~ �qI~ �qJ~ �qJ~ �qK~ � qK~ � qL�� '� '� '�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'�'� '�!'�"'�#'�MAll returns, total��TG @��mi�=I@��(މ� @���+1N2@��RTF_�?��^9v@��F��?��E� X�?� �t^�#?� �A1?� *� *� *�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*� *�!*�"*�#* �NNo adjusted gross income��ū�$@��`xW�@�� pxM�"@��'w< @��j�:6�0@���N�4@��vC @��D�&@� ��)N�� !@� �:S$@� � � 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under $200,000��X��9�@��Hjw*@��T �@��fnG+@��qdT�@���!@��Z� @�� .sjd�@� ��0� @� �LU@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$200,000 under $500,000��߫@���#Ġ)?/@��8,�@��K&e� @��_z5};@��:K*+%@��^1& @���0@� �ԛ& @� �G@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!�N$500,000 under $1,000,000���)KH@��IĜ&@��s}2')@���#A"K@��&�?@��h?Zu�'@��DM� �@��Fb|~@� �z:Q @� �ʍ ]@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�3�l@h�3?���3?�@�3?�@�3��@�3��@#�3��@"�3?�@��3��@�3��@�3��@�3��@t�3?�@@�3��@�3��@�3��@�3��@�3h����3����3��@{�3��@�3<Q@ �3,��3��3+��3V��3p��34�"�3?.���3?r@�3?/@G�3�@�N$1,000,000 or more��Ȭi�!@��~V�@��A �?���, 3@���%u�<@��G� (@��Mb�?��@i�!@� ��+բ?� �Mҫ_`@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�MTaxable returns, total��1f�@��(�@���@��Φ� <@��yqN�?��r_]6r� @��w]8 �?��~[?� �)>}|.�?� �i?� *� *� *�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*�*� *�!*�"*�#* �NNo adjusted gross income��**26.34��**7.64��y�2B@��X*){=@��D#;K@��,�-�A@��%�0@��կ4ˀP3@� �}\՚1@� �х�3@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$1 under $5,000 ��** ��**��‡^Q@�� o*تO@���r�X@���I͊W@��5��>@��+B@� �5��>@� �9bjE@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$5,000 under $10,000�� ߷w�>@��nMC@���8_y�?@��6�C@��utP�?�(@��zI:1@��sa@��x!@� �I|�,�@� ��)`{@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$10,000 under $15,000��:ۙ7�=8@��]�)cA@��`UCa8@��LH@��`@���*fd�%@��� R@��$H@� ��=K~n@� ��t+g@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$15,000 under $20,000���1@���7@��Trd�6@��l[evvC@���%\@��]7B]"@��J�,bO[ @��`(H@� ��5|�1� @� �$�5nA@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$20,000 under $25,000��J1@��Z99@����'5@��.�~� @@��l@���%�y$@��zU?$@��>B@� �n܍@� ��CU�@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$25,000 under $30,000��%P[Ra1@��f� @@��w�:A2@��xBCĥ=@��l*+@��6T$@��bL�>@��w�+�@� �i��*�@� �ԏf@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$30,000 under $40,000��IAI�+@���3�1@���w.@��y@v@@��OCR@��t�0"@��&�@��N`�@� �@NtK@� �z�@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$40,000 under $50,000��{i�+@��B%j#4@��{LH-@��ٚ٧;@��|I�@��ƍܵO#@��� FP�@���R�@� � ґ?� @� �9my@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$50,000 under $75,000���$@��L8�+/@��c�t�&@��ژD*�1@���2X@��so� @�� X.@��Y&aw @� ��@� �k4Y� � @� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$75,000 under $100,000��ubdI)@��m�<�2@��B3t17.@��0ƜKA@��~@��d6xx'@���;� @��k�@� �kM�,v@� �h�@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$100,000 under $200,000��;Hh�@��Ө*@��� @�@��:~�+@��!-�@�� g!@��GCz.� @��xs@� �|k� @� �ԯ'@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$200,000 under $500,000��{]'#@��dKCd/@��@��9Y W0%@��Z]) @��n:@� ��1�T+ @� �|xQL@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!�N$500,000 under $1,000,000��-�?N@�� �&@��%^k�-@��*8D�@��49.@��H�d�'@��c:N@��bC @� �� @� �O- Cz�@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$1,000,000 or more���|� (@��Pda�@��l�)�?��a !-B]@��GjO�?@��x]Y-@��KK1u?�� L�(q @� �^k�?� �wk@� � � �����������$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!��Nontaxable returns, total���.O�!@���:J@��O9��@��N�2@��� W#@�� �:@��38o)y@��Nm@� �j3&@� �y�@� �� �� �������������������������������������� ��!��"��#�%�O Footnotes at end of table.�r�e�e�e�e�e�e�e� e� e� e� e� e�e��=�Table 1.4CV--1996, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM�@E(Coefficient of variation for number of returns and amount (percent))�t �CRent�D�D�D�CRoyalty�D�D�D� C Farm rental� D� D� D� +�+�+�+�+�+�+�+�+�+�+�,�,�,�,�,�,�,�,� ,�!,�",�#,�$,�%,�&,�',�(,�),�*,�+,�,,�-,�.,�/,�0,�1,�2,�g �hNet�i�hNet loss (includes�i �hNet�i �hNet�i � hNet� i � hNet� i� +�+�+�+�+�+�+�+�+�+�+�,�,�,�,�,�,�,�,� ,�!,�",�#,�$,�%,�&,�',�(,�),�*,�+,�,,�-,�.,�/,�0,�1,�2,%�ESize of adjusted gross income�income��nondeductible loss)��income� �loss�� income�  � loss� � +�+�+�+�+�+�+�+�+�+�+�,�,�,�,�,�,�,�,� ,�!,�",�#,�$,�%,�&,�',�(,�),�*,�+,�,,�-,�.,�/,�0,�1,�2,�l�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount� m Number of� mAmount� m Number of� mAmount� $�$�$�$�$�$�$�$�$�$�$�$�$�$�$�%�%�%�%� %�!%�"%�#%�$%�%%�&%�'%�(%�)%�*%�+%�,%�-%�.%�/%�0%�1%�2%�H�Ireturns�J�Ireturns�J�Ireturns�J�Ireturns�J� Ireturns� J� Ireturns� J� $�$�$�$�$�$�$�$�$�$�$�$�$�$�$�%�%�%�%� %�!%�"%�#%�$%�%%�&%�'%�(%�)%�*%�+%�,%�-%�.%�/%�0%�1%�2%�p~ ��L~ ��M~ ��M~ ��N~ ��N~ ��O~ ��O~ ��P~ � �@P~ � �P~ � �P~ � �Q�� -�-�-�-�-�-�-�-�-�-�-�-�-�-�-�.�.�.�.� .�!.�".�#.�$.�%.�&.�'.�(.�).�*.�+.�,.�-.�..�/.�0.�1.�2.�MAll returns, total��&;4?��D�?��!~}G?���<�?��Qch @��lOpg@��� �1@��M� 0@� ��.N@� �C\@� �� '@� �� |3.@� /�)�)�)�)�)�)�)�)�)�)�)�)�)�)�*�*�*�*� *�!*�"*�#*�$*�%*�&*�'*�(*�)*�**�+*�,*�-*�.*�/*�0*�1*�2* �NNo adjusted gross income��G�(g "@��SB@���/g"@��{s@��2Kka�-@��n&@��**42.16��**6.40� �CDB@� �ojJK@@� �I:JlJ@� �TH@� �����N$1 under $5,000��o"@���=�*@���!�#@�� �*@��)�5i8@��CZA@ ��** ��**� �(tӖց?@� ��,)B@� �Tf[J@� ���4R@� �����N$5,000 under $10,000��hK@��&�9zh @��uɚD@� �EH@� �����3�l@h�3�+@�3?#@�3�#@�3�#@�3�@#�3�@"�3?#@��3�@�3�%@�3�%@�3�@t�3? �@�3?v@�3?&@�3�@�3� @�3�+@��3�#@�3�#@{�3�#@�3�@�3�@�3�#@�3�@�3�%@�3�%@�3�@"�3h ��3�y��37@G�3��@�N$10,000 under $15,000��i[ώ@���:� @���-@��c%@��GSVY�.@���*z n�:@��m˟Q@��xfnYQ@� �eT.@� �r�/e�3@� �B@� �ԈyoaH@� �����N$15,000 under $20,000��8#@@��|bK� @��UVl�>@��� HE"@��`U,@��8 =@��1U4X@��L(4X@� �yV�1@� ��/B�5@ � �** � �**� �����N$20,000 under $25,000��zf@��M>X"@��Yss@��Q67$@���=j�'3@��Xe�%B@��(Q@��mNQ@� �ۨq�2@� �r�%��6@ � �** � �**� �����N$25,000 under $30,000���m@��]V�#@��7-wk�@��'CW#@��:q�/@��6ƥ_?@��!iɆP@��sLV@� �26@� �֘�A�9@ � �** � �**� �����N$30,000 under $40,000��E�@��VY@���@��ul@���R�+@��tNu�9@ ��** ��** � �** � �** � �** � �**� �����N$40,000 under $50,000���kk�@��O: @��E[kY@��HTt/ @���>,@��*8/�8@ ��** ��** � �** � �**� �� jB@� �!H@� �����N$50,000 under $75,000��uE_@���d�@���@��ZpN�@��MFV$@���;�OJ4@ ��** ��**� �U�+@� �tܝh3@� �,��<@� �ytA@� �����N$75,000 under $100,000����4@��#� *@��ߎ�@��lP �@��πR�,@��S�:@ ��** ��**� �܎H4@� ��'F7@ � �** � �**� �����N$100,000 under $200,000��Mf�!ۨ@��ORн@��TBjb@��~�@���3U�.� @��.6�,@��8� �:@���$�Y"C@� �Y)@� �NB6~�2@ � �** � �**� �����N$200,000 under $500,000���_� @��J~�@��C:R7G�@��hK4 P@���0af.@��_JQ+@��kV ;6@��J5�C@� �6^�00@� �MWK8@ � �** � �**� ����!�N$500,000 under $1,000,000��7Xo@��$Itl<@��Nq @��?;�<@��1ֱr@��Jt.]�)@��LsZ�2@��It)I@ � �** � �** � �** � �**� �����N$1,000,000 or more��|%d�?��KO'�?��JT_�?��w+v@��;�&?���� @��� @��m�'G!@ � �** � �**� ��4%@� �h[M�,@� �����MTaxable returns, total��Ak�?��s?��¡?�� lr�@���@��tE�"h@��y]u D3@��! p�3@� �呆S�@� �z� o�@� �I!��)@� ��%1@� /�)�)�)�)�)�)�)�)�)�)�)�)�)�)�*�*�*�*� *�!*�"*�#*�$*�%*�&*�'*�(*�)*�**�+*�,*�-*�.*�/*�0*�1*�2* �NNo adjusted gross income��ý=@��}�"�"@���?@�� O� &@��Jo=@��X�=*@ ��** ��**� �b AC@� � <\G;@� ��(1N@� �v& o�3R@� �����N$1 under $5,000��o�jD@��u5XF@��Gq X@��MU@��P#8K@��57M@ ��** ��**� �\oQ@� �PˎQ@ � �- � �-� �����N$5,000 under $10,000��(~%d*@�� ]90@��"-; �+1@��0oAJ7@��:XfB@��fOS@ ��- ��-� �,1gW*@@� �e�.WhB@� �� 0Q@� �^A�sT@� �����N$10,000 under $15,000��w\"@���&@��XZ+�%@��ϺM^.@��Vbj4@��~eT]@@��1U4X@��_+4X@� ���<3@� ��8@� �O�%G@� �Z�+K@� �����N$15,000 under $20,000��Ù7m�@��xM=Z#@��6�� @��Y%@��ƃu\�.@��5/@@��1U4X@��L(4X@� �Gб2@� �cD*ym6@ � �** � �**� �����N$20,000 under $25,000�� K�3@���h`h$@��ۤ�@��4�/I�$@��*�&�<4@��� x� D@��jtQ@��� "Q@� �y)Gh`4@� ��V8@ � �** � �**� �����N$25,000 under $30,000��s�@��o&�#@��P�@��J^�#@��I H�/@��j�)@@��p�(g_Q@��$G 0W@� �glʛ6@� ��4i:@ � �** � �**� �����N$30,000 under $40,000�����@@� �������������������������������������� ��!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2�%�O Footnotes at end of table.�e�e�e�e�e�e�e�e� e� e� e� e� ����������������=�Table 1.4CV--1996, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM�@E(Coefficient of variation for number of returns and amount (percent))3<l@h!3,�3I� 3R�3~�34�"3?.�3?r@�3?V@ 3�M@ 3�R@ 3�K@t 3?K@@ 3�K@3�S@3�U@3�K@3?S@�3�T@3�U@{3�U@3�W@3?P�3?v@3?X@3�C@3�J@3�K@"3?K@3�K@3�S@G3�U@� CTotal rental and royaltyDDD%CPartnership and S CorporationDDD CEstate and trust D D D 0000000000011111111 1!1"1#1$1%1&1'1(1)1*1+1,1-1.1/1011121ySize of adjusted| Net income}|Net loss}| Net income}|Net loss} | Net income } |Net loss } 0000000000011111111 1!1"1#1$1%1&1'1(1)1*1+1,1-1.1/1011121~ gross incomem Number ofmAmountm Number ofmAmountm Number ofmAmountm Number ofmAmount m Number of mAmount m Number of mAmount $$$$$$$$$$$$$$$$$%% %!%"%#%$%%%&%'%(%)%*%+%,%-%.%/%0%1%2%Hnreturnsonreturnsonreturnsonreturnso nreturns o nreturns o $$$$$$$$$$$$$$$$$%% %!%"%#%$%%%&%'%(%)%*%+%,%-%.%/%0%1%2%p~ q@Q~ qQ~ qQ~ qR~ q@R~ qR~ qR~ qS~  q@S~  qS~  qS~  qT� -----------------.. .!.".#.$.%.&.'.(.).*.+.,.-.../.0.1.2.MAll returns, total��j蒂?�֎Z#�?�Yc�?�U{�@� o� IS�?�Tœ�?�-pv@��ryv�? �UǸ@ �%Q�.@ �)$Gq-@ �?nY�@ ///))))))))))))))** *!*"*#*$*%*&*'*(*)***+*,*-*.*/*0*1*2* NNo adjusted gross income�-xeu @�;@��;ŝ�@�?�@�Y=5(@�o��5@�%`Yi�@�*�� @ �{t8@ � IEI,@ �u.+C@ �Ir=i3@ N$1 under $5,000� � 7I^!@��vK�(@�7�#@�bځ(73+@�ATD@)@�ꟴN3@�s,@��ĩ6@ ��Lauh7@ �]7�>@ �qX@ �cX@  N$5,000 under $10,000 �U.�@ �R�"5@ �yiÐR!@ �#l`͇'@ �pKc$@ �!T:�*@ ��?,@ �hj�4@  �#H�9@  ��?c�">@  �x;T@  �!�7T@           N$10,000 under $15,000 �wf�@ �=�?1H@ �ރ �@ �74݈�%@ � �!%P�$@ �|�+@ �+^/+,@ ��,�0@  �^ r7@  �(� o=@  �**  �**           N$15,000 under $20,000 �`@�@ ��'�O�@ ��$�@ �5�0"@ �(�,;î$@ ��5U !,@ ��׈�+)@ �s= �/2@  �*y% �;@  �4O)fA@  �**  �**           N$20,000 under $25,000 �S]�@ �T|"@ ��!@ �'�8PE|$@ ��?6p"@ �� 2`'@ �Aw�*@ �7�'N3@  �A5�(:@  �9Zig�C@  �**  �**           N$25,000 under $30,000 �rRo_i@ �W}_"@ �f(�.@ �Ś�#@ �ÕӬ%@ �@D'ע.@ �OB"i^#�;@ �^/�-k�2w@��->@�7��@�Ō4A@�RQ*H@ ���@ �8$ 0,@ �n@u�1@ �ʶS?@ !N$500,000 under $1,000,000�vn�@�%'a@�.�;�@�GԆk@��9� �?�eW@�7!w\� @�;Y�@ �Py"@ �� -H*@ �@�WM)@��!�;@�$�:�@�'i:@�FE~@ �a��5@ ��,u�@ �**21.39 �**33.90 N$1 under $5,000��?@�ygw@@�J�0X@�-rɭU@�ijF6@��;@��D@�pF@ �Q�>@ ��"DC@  �-  �- N$5,000 under $10,000��m^(@�8-�$�-@�ܙ�0@�qT7@�ٞǘ2@�5[9@�sR/�9@�`lZA@ �,�>HZA@ �E_QE@  �**  �** N$10,000 under $15,000�+Qx@��' B` $@�ob�%@�Y@[4.@�'H *,@�IJR2@��S4@�܊�9@ �oD?F�9@ �vp�>@  �**  �** N$15,000 under $20,000��;�+�@���,{!@�;UZ� @�[p)�%@��2 �)�'@�fј�0@�a�.@�˕Q�8@ �jLI;@ �v}3A@  �**  �** N$20,000 under $25,000�>�@�_#@�Z�+1@�X֦c%@�ڸF�$@�Z�*@��+�2-@�IB˅4@ �&Kj'X=@ ��0�E@  �**  �** N$25,000 under $30,000�y@�d��"@�^�@��4!ɽ�#@�� m&@�ۭ-@�W,@��?2@ �6 w�;@ �P�7D@ �[OS@ �h�(!S@ N$30,000 under $40,000�o@��;�#a@�]qv@�&�7@��-A#2@�R�#@�X�#@��$ S(1@ �`-˒1@ �`�9c9@ �**64.94 �**70.67 N$40,000 under $50,000�Og(@�M]U�@�hY�@�)t@� �@�KHVX%@�p�9-�$@�q`]f/@ �qn5@ � �?@  �**  �**  3�l@h!3?S@"3�T@ #3�U@$3�U@%3�W@"&3hP��'3�y�(3K@)3��@*3<Q@ +3,�,3<�@-3V�.3~�/34�03?.�13?r@�23?�@33��@{43��@53��@63?�@73��@83��@93��@:3��@;3?�@"<3��@=3��@>3��@G?3��@ N$50,000 under $75,000 �]@ �1OES@ �m@ �=k<�@ �6�< I@ ��*[8^@ �Ttop�@ �m;�$@  ��M/@  �46@  �~I@  �oE@          !N$75,000 under $100,000!�||>�:!��Ҳb!�凱;!��ӥ�!��0!��.�0<�@!��R]!@!�#3t&@! �F �13@! �b;@! �]MHD@! ��� U@! !!!!!!!!"N$100,000 under $200,000"�$K�@"�pl@"�N.v?tv@"�DRP�@"�S�7� @"�KD=R @"���-@"�Tv�@" ��?$%@" �ʂ+@" �PNoC{=@" �J�9@@" """"""""#N$200,000 under $500,000#�{� @#�ߕ@#�hߠgX~@#�^l�@#��$,� �@#��$e �@#��>cJ@#�-X�@# �]@# ��f:,@# �4[j1@# �]��?@# ########!$N$500,000 under $1,000,000$�ǨT��@$�_@$��!P@$�qO�@$�U�? �?$��.�N$500,000 under $1,000,000>�gI�( L+@>��@[�(@>�FA>nR@>��Օ"@>�l�>=J}4@>��!�5@>�b( @>�2WNϷ�@> �b( @> � ǻ�@ > �** > �**?N$1,000,000 or more?�c�%.n@?�Yل� @?�Td� @?�<' @?�Iά1@?�pIi0@?�a�&�??��:vl@? �a�&�?? ��{l@ ? �** ? �**@3?l�A3?v@B3?�@ C3��@D3��@E3��@"F3?�@�G3��@H3��@I3��@J3��@K3?�@L3��@@M3��@N3��@O3��@P3h���Q3�|�R3�@S3� @{T3<�@!U3,^�V3U@W3C�X3��Y3M�"Z3?F�[3?�@"\3?j@]3�a@^3�f@G_3�g@@MTaxable returns, total@�̊ @@�|ȱ�@@�O+@@��#L~g@@��p2S@@�*�3#�@@�%s/(Y�?@�z^J�?@ �5!f~�?@ �OrId4�?@ �U@@ �Jo�"�?@ )@)@)@)@)@)@)@)@)@)@)@*@*@*@*@*@*@*@*@ *@!*@"*@#*@$*@%*@&*@'*@(*@)*@**@+*@,*@-*@.*@/*@0*@1*@2* ANNo adjusted gross incomeA��/A@A��>i2@A�]`E@A�ŵv?A-@A�DţrK@A�A O@A�D݅L@A�d� ԰qI@A �[HX@A �t@6X@A ��S@A �i�ׄT@BN$1 under $5,000B�`kF@B�X,WP@B�!@{њL@B�FSSQ@B�\AJC}B@B�"jf3F@B�G9"Q';<@B�*��=@B �uwW@B �t�@zW@B �+H@B � JeR@CN$5,000 under $10,000C��$>@C�1%�>@C�/A@@C�7 E@C�x?#@C��/ݪ(@C�#�>fF!@C��4M?r"@C ��3agX@C �cYX@C �]X½*@C �sQ�-@DN$10,000 under $15,000D�8L�-7�:@D�Q@@D�;�1@D�wBܰ3@D�D~@D�Vr5 �#@D�M8@D�7Rb:@D �y�PdJD@D ��Y[:O@D ��$@D ��S �%@EN$15,000 under $20,000E�'{>4�̯<@E�XjA�(@E�HeY1@E�jY�@E�}b"@E�:�7pS@E��}DH@E �k/@E �O�&;@E �hi�+@E �Hk02#@FN$20,000 under $25,000F�*O�2@F�d;�8;@F�'@F�PM,@F�k(�@F�� @F���@F�>`�@F �*�@F �q�"@F �&A�!@F �I[""@GN$25,000 under $30,000G�83�0@G�=�6@G�� N(@G�O}.@G�xwlz�@G�uϢ�"@G�f�l6�@G�W)U�'@G �EBI�/@G �a=2�@G �itV"@G �:D"@HN$30,000 under $40,000H�=*@H�|ńV�4@H�fYR#@H�Z�s.@H�>�@H�%0�"@H�ЋzL( @H�jC�@H � @H �z5�;@H ��-�>�@H ���7f�@IN$40,000 under $50,000I� 9.@I�4@I�F�%@I�Yb/@I�| gx@I�e� @I�rMP@I�:QD�@I �rMP@I �N� Y@I �K�#@I �nF@JN$50,000 under $75,000J�&@J�*B�!%@J�З�5"@J�~ [�%@J�´�$@J�0e`@J�43 @J�D5ǫV @J �43 @J �ٙ @J �� �,@J �� ��@KN$75,000 under $100,000 K�** K�**K��)]+@K�u=(6~1@K��#@K�Hl�b)*@K�K@K� �<@K �K@K �C!d�@K �lH� @K �-xS@LN$100,000 under $200,000 L�** L�**L�ei]Hr&@L�";'@L�� :sK'@L�uO:�'-@L�[ g@L��Qm�@L �[ g@L �DWmp�@L �IF@L �6f @MN$200,000 under $500,000M�*@M�B%�>=.@M��0�K!@M�!Mu$@M��v)�7@M� m3@M�ȜV�@M�brT�@M �ȜV�@M �:�2Z�@M �D�9R?M �hB�6�?!NN$500,000 under $1,000,000N�XxH/Y+@N�k�(@N�L_@N�ہt"@N�l�>=J}4@N��!�5@N� B8� @N�Na@N � B8� @N �ڛ�@ N �** N �**ON$1,000,000 or moreO�}C"~@O��3 @O��&V @O�TQ� @O�Iά1@O�pIi0@O�ZS0�?O�Lb`r@O �ZS0�?O � Ber@ O �** O �**!P�Nontaxable returns, totalP��$ "@P�̹G�*@P�e�6�@P��fE@P�.z� @P� O*9�@P�BBrA @P�@k� @P ��)@P ���Z;/@P �L ^�@P �:!?P �P�P�P�P�P�P�P�P�P�P�P�P�P�P�P�P�P�P�P �P!�P"�P#�P$�P%�P&� P'� P(�P)�P*�P+�P,�P-�P.�P/�P0�P1�P2�%QO Footnotes at end of table.QeQeQeQeQeQeQeQeQ eQ eQ eQ eQ QQQQQQQQQQ�R=�Table 1.4CV--1996, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedR RRRRRRRRRRRRRRRR R!R"R#R$R%R&R'R(R)R*R+R,R-R.R/R0R1R2MS@E(Coefficient of variation for number of returns and amount (percent))S SSSSSSSSSSSSSSSS S!S"S#S$S%S&S'S(S)S*S+S,S-S.S/S0S1S2T TTTTTTTTTTTTTTTT T!T"T#T$T%T&T'T(T)T*T+T,T-T.T/T0T1T2UAUC Other incomeUDUDUDUu Net operatingUxUuGambling earningsU�U CStatutory adjustmentsU DU DU DU DUDUUUUUUUUUUUUVySize of adjustedV� Net incomeV�V�Net lossV� VlossV�V�V V �TotalV �V �Primary IRA paymentsV �V �Secondary IRA paymentsV�VVVVVVVVVVVVVVV V!V"V#V$V%V&V'V(V)V*V+V,V-V.V/V0V1V2W~ gross incomeWm Number ofWmAmountWm Number ofWmAmountWm Number ofWmAmountWm Number ofWmAmountW m Number ofW mAmountW m Number ofW mAmountW m Number ofWmAmountW%W%W%W%W%W%W%W%W%W%W%W%XHXIreturnsXJXIreturnsXJXIreturnsXJXIreturnsXJX IreturnsX JX IreturnsX JX IreturnsXJX%X%X%X%X%X%X%X%X%X%X%X%Yp~ Y�@W~ Y�W~ Y�W~ Y�X~ Y�@X~ Y�X~ Y�X~ Y�Y~ Y �@Y~ Y �Y~ Y �Y~ Y �Z~ Y �@Z~ Y�Z�Y.Y.Y.Y.Y.Y.Y.Y.Y.Y.Y.Y.ZMAll returns, totalZ�b�@Z�n/@Z�s�@Z�*poY@Z�d^h@Z�5?Z�G�?@Z�H�%�3�@Z �BE?Z ��U�?Z �3�1*@Z �>@Z ���M@Z�kI @Z*Z*Z*Z*Z*Z*Z*Z*Z*Z*Z*Z* [NNo adjusted gross income[�__/?&@[�)�/@[�Р�1@[��i�+@[�-@[�� RU�?[�q�*2>@[�Nv))N@[ �~n?@[ � xٻ%@[ ��=QO2@[ �YU�93@[ ��!�,9@[��$=@[[[[[[[[[[[[[[[ [!["[#[$[%[&['[([)[*[+[,[-[.[/[0[1[2\N$1 under $5,000\�.�@\�~Q$@\�TAoUA@\��KXGC@\��s��,@\�#~}j�3@\�t�5:P�;@\�KĀ@@\ �K\f@\ �,�=\"@\ �>�/@\ �6�W�0@\ �Q�F@\��<I@\\\\\\\\\\\\\\\ \!\"\#\$\%\&\'\(\)\*\+\,\-\.\/\0\1\2]N$5,000 under $10,000]�Ky�@]�W�3VN%@]�q" E@]��-wF@]�} 3'�3@]�:@]��^Y0@]��K3@] �GpfR@] �!՟D�@] �δ�(@] � ^r)@] �;Y@@]�v~DoA@]]]]]]]]]]]]]]] ]!]"]#]$]%]&]'](])]*]+],]-].]/]0]1]2^N$10,000 under $15,000^�AMD% @^�I)�,@^�ҤOQ\B@^�?@^��<2fu6@^�X3�>@^�Dx#)@^�l��/@^ �iQA @^ �Yf@^ �Qf#@^ �ۦ~Y�#@^ �zFb�;�2@^�uŧ3@^^^^^^^^^^^^^^^ ^!^"^#^$^%^&^'^(^)^*^+^,^-^.^/^0^1^2_N$15,000 under $20,000_��4|*!@_�Gh*@_�\d!F@_�|˕B@_�ϱ�7@_�Y\�L>@_� n-@_�'�2@_ �mrU� @_ �{7_@_ �!�*�{!@_ �T+vw"@_ ��**@_�(T�,@_______________ _!_"_#_$_%_&_'_(_)_*_+_,_-_._/_0_1_2`3?l@a3�g@b3�g@ c3�g@d3�g@e3?g@"f3�h@�g3�i@h3�i@i3�[@j3?T�k3?�@l3?j@@m3�M@n3�f@o3�g@p3?g@�q3�g@r3�g@s3�g@{t3�g@u3?g@v3�h@w3�i@x3�i@y3�[@"z3hT��{3���|3�@}3�>@~3<�@g3,|�`N$20,000 under $25,000`�{LA!@`�_>#�0�9B�Ѱ;>I�ڏ#;�/qB��6�*��(<$�0@` � @` ��977@` �Z @` �֣t @` �/,)@`�nu�,@``````````````` `!`"`#`$`%`&`'`(`)`*`+`,`-`.`/`0`1`2aN$25,000 under $30,000a�lX|#@a�S &S0@a�qZ4ЏD@a�_Tf> H@a�Y@G;@a�D7R.�;@a�!5'\�2@a��Vn:@a �;+`ו�@a �Cu8@a �u�8@a �k�9@a �s0A'@a�crA)@aaaaaaaaaaaaaaa a!a"a#a$a%a&a'a(a)a*a+a,a-a.a/a0a1a2bN$30,000 under $40,000b��7m@b��J�.�)@b�7@q�?@b�՝I�.@b��98qE�>@b�� \.�>@b�8�)@b�I�$�.@b �U@@b ��>�@b � �:�@b �桶V@b �v��@b�RhY�@bbbbbbbbbbbbbbb b!b"b#b$b%b&b'b(b)b*b+b,b-b.b/b0b1b2cN$40,000 under $50,000c�y�Āո@c�6��(@c��2 Z�=@c�� �:@c�Fa=@c�yP`A@c��Z5y(@c�UEZk0@c �h=� @c ��,@c ��? �@c ��#�<@c ��!k!@c�?z�"@ccccccccccccccc c!c"c#c$c%c&c'c(c)c*c+c,c-c.c/c0c1c2dN$50,000 under $75,000d�N7A�@d�m&yK�!@d�Z�l5@d�[}o|V7@d��:@d��(*Y=@d��9$@d�#ܧKk-@d �cY�@d �}[@d �P�$7@d �/!�$@d �믺@d�|s/U!@ddddddddddddddd d!d"d#d$d%d&d'd(d)d*d+d,d-d.d/d0d1d2eN$75,000 under $100,000e�;� �@e�a�,�/@e�yԾ?;@e�俬B�2@e�`�'x@@e�W�*F@e�E5�%p*@e�j��2@e �J�) @e �V �@e ��2Vʟ!@e �Od��"@e �-v$@e�d۷�%@eeeeeeeeeeeeeee e!e"e#e$e%e&e'e(e)e*e+e,e-e.e/e0e1e2fN$100,000 under $200,000f�D@&�@f�a\!@f�\(Tv+@f�%@f�u l��5@f�~ĆK�6@f�G�2'@f��? 1@f �P�%@f �K�@f �B��@f �DˮTG@f �x@f��Cl6@fffffffffffffff f!f"f#f$f%f&f'f(f)f*f+f,f-f.f/f0f1f2gN$200,000 under $500,000g�� Rl@g�jgV!@g�f� x@g�µ@g� ˳E]/@g�A�)@g�D�8$@g� Jr1@g �ݣ垎e@g �)9\@g �W �1@g ��t@g �_ϓ�@g��`@ggggggggggggggg g!g"g#g$g%g&g'g(g)g*g+g,g-g.g/g0g1g2!hN$500,000 under $1,000,000h�+O$,�@h�Hl:%!@ h�** h�**h�:J*@h��G}#@h�b~�#@h�mc3@h ��7 @h �A'6c$ @ h �** h �**h �{-ğm@h�Qϊ �@hhhhhhhhhhhhhhh h!h"h#h$h%h&h'h(h)h*h+h,h-h.h/h0h1h2iN$1,000,000 or morei�ߘ?i�܂Q@ i�** i�**i��ޛ@i�}D�@i�8dv@i�9D\!@i �� �?i �:І[�? i �** i �**i ��*i�& @i�}k�@iiiiiiiiiiiiiii i!i"i#i$i%i&i'i(i)i*i+i,i-i.i/i0i1i2jMTaxable returns, totalj�9QG�@j�\v@j�?'!@j�鰣l�@j�#ye�"@j�=#�?j�(NlW@j�[�@j �r-|{?j �o4Ϲ�?j �� @j �{�S�@j �*҄ @j�N� @j*j*j*j*j*j*j*j*j*j*j*j* kNNo adjusted gross incomek�r?@k�]`�6�;@k�M@k�FPE@m �@i:�@m �\�0@m ���90@m �9hE˩0@m �I(T@m�zQjFT@mmmmmmmmmmmmmmm m!m"m#m$m%m&m'm(m)m*m+m,m-m.m/m0m1m2nN$10,000 under $15,000n�:z�$@n� Y�o�5@n�ׯ~H@n��;CKQE@n�Im˕t;@n��?@n�iZD0@n�H5[�4@n �.#�':'@n ��@n ��.` &@n ��&@n �_�9@n�V�:@nnnnnnnnnnnnnnn n!n"n#n$n%n&n'n(n)n*n+n,n-n.n/n0n1n2oN$15,000 under $20,000o��Jr�>$@o�VEZ0@o�I�!͝H@o�aE@o�1�P=@o�C@@o�t�0@o�@hj4@o �]bKl-@o �f@o �W-�:#@o �j�6($@o �]ϋ`T0@o�@)� 2@ooooooooooooooo o!o"o#o$o%o&o'o(o)o*o+o,o-o.o/o0o1o2pN$20,000 under $25,000p�� '#@p�̰.d~3@p��!K=E@p�GDwL@p�Q'>@p���F@p�ߍ-@p���2@p �~T�@p �TF:�@p ��)� @p �|s� @p �Qش{w�+@p�^h�(.@ppppppppppppppp p!p"p#p$p%p&p'p(p)p*p+p,p-p.p/p0p1p2qN$25,000 under $30,000q�M#@q�s1@q�0u+WE@q�]9�J@q�}�>@q�;Aȇ�@@q�f0=D 3@q�PɀaE;@q �fP�' W@q ��@q �^oP@q �@tX@q ��?Ӛ�'@q�J� I)@qqqqqqqqqqqqqqq q!q"q#q$q%q&q'q(q)q*q+q,q-q.q/q0q1q2rN$30,000 under $40,000r�`Ā@r�x�/�)@r�F�A@r���0@r�3��@@r�SQ&@A@r�Qn�)@r�UN|�.@r �>th�@r �حH@r �(;b@r �|�,�@r �h@r�~ѣ0� @rrrrrrrrrrrrrrr r!r"r#r$r%r&r'r(r)r*r+r,r-r.r/r0r1r2sN$40,000 under $50,000s�a@s�&>(�@s�z a<@s�4A�?@s��' 3JB@s�ʼnM(@s�I a.@s �� ~. @s �Φ̔a@s �v&@s �^j@s �kPR�'!@s�qaN #@sssssssssssssss s!s"s#s$s%s&s's(s)s*s+s,s-s.s/s0s1s2tN$50,000 under $75,000t�l@q@t�E!@t�UEj�5@t���7@t�u (<@t�HE@@@t�ܻ�$@t�i^m-@t ��#.� �@t �FTA�@t �oUO@t �(@�?@t �u֙�@t� =tf!@ttttttttttttttt t!t"t#t$t%t&t't(t)t*t+t,t-t.t/t0t1t2uN$75,000 under $100,000u�s(h7@u�9xR�90@u�,bg;@u��:'B�2@u�{*A@u�QGH@u�E5�%p*@u�j��2@u �ʎ�- @u �KܗI�@u ��X��!@u ��p�"@u �uF&;�$@u�;j�%@uuuuuuuuuuuuuuu u!u"u#u$u%u&u'u(u)u*u+u,u-u.u/u0u1u2vN$100,000 under $200,000v�`V*�@v�^x �!@v�z+@v�{`F�%@v�M5@v�gU7@v�ڈёw'@v�ٚ�*9 1@v �q�@v �po@v �(wT �@v � �,H@v �Py@v�n6@vvvvvvvvvvvvvvv v!v"v#v$v%v&v'v(v)v*v+v,v-v.v/v0v1v2wN$200,000 under $500,000w�+� s@w�� ̹|^!@w�EU@w��,"@w�~l�-0@w�Zj�2+@w� �3 M$@w��6%\1@w 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}!}"}#}$}%}&}'}(})}*}+},}-}.}/}0}1}2~?~?~ >~ >~?~~~~~~~~~~~~~~~ ~!~"~#~$~%~&~'~(~)~*~+~,~-~.~/~0~1~2A(C Statutory adjustments--continuedDDfffff f f f f ff3l��3w��3���3���3M�"�3?F��3?�@��3?j@�3�a@�3�f@�3�g@�3?g@�3�g@@�3�g@�3�g@�3�g@�3?g@��3�`@�3�Y@�3�a@{�3�c@�3?\��3?�@�3?b@�3�O@�3�f@"�3�g@��3?g@�3�g@�3�g@�3�g@G�3�g@ghMoving expensesih Deduction forih Payments to aihForfeited interesti hAlimony i hSelf-employed health i  hOtheri,,,,,,,,,,,,%�ESize of adjusted gross income�| adjustment�}�self-employment tax�� Keogh plan��penalty� � paid� � insurance deduction� �  adjustments��,�,�,�,�,�,�,�,�,�,�,�,�l�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount� m Number of� mAmount� m Number of� mAmount� m Number of�mAmount�%�%�%�%�%�%�%�%�%�%�%�%�H�Ireturns�J�Ireturns�J�Ireturns�J�Ireturns�J� Ireturns� J� Ireturns� J� Ireturns�J�%�%�%�%�%�%�%�%�%�%�%�%�p~ ��Z~ ��[~ ��@[~ ��[~ ��[~ ��\~ ��@\~ ��\~ � �\~ � �]~ � �@]~ � �]~ � �]~ ��^��.�.�.�.�.�.�.�.�.�.�.�.�MAll 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$50,000��^�.@��fPϋ4@��vdP!� @��JJ�)@��?iNn(@��HtJ�/@����?�0@��`8@� �OBr3@� � �/-ɍ7@� �M��@� �^�& @� �zTA@��,gѣF@��������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$50,000 under $75,000��J>2,*@��8KI�/@��ݻ@��hW�@��V� @��[Z$@��G20@��T1Q�?@� �mh,@� �_��0@� �ҏn@� ��>�@� �Pbi@@���#F ԪF@��������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�3?l@�3�`@�3�Y@�3�a@�3�c@"�3h\���3����3�@�3� @�3<�@ �3?^�!�3���3��@�3d�"�3?Z��3?�@�3?.@��3�M@�3�R@�3�S@{�3?S@�3�S@�3�S@�3�S@�3�S@�3?S@"�3�T@��3�U@�3�U@�3�B@�3?3�@�3?�@�N$75,000 under $100,000 ��** ��**��BL]}@@��~y��@��P�NCZ @��� �p#@��Xa�9@���=B@� �5E�62@� �M8@� �o*�@� ��-t @� �u�D@��s؟C8G@��������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$100,000 under $200,000 ��** ��**���;]+�@��9Y�;�@��A휕@��@kF@��@�#�3@��F@� �a4(@� �Ufrӓ�(@� �w}�$ @� �pҞ@ � �** ��**��������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$200,000 under $500,000��®]l/@��okĔ7@��[Zu�@���`M@�� ee@��[Q;� @��Vy2r_0@��\<�6@� �Q�*�!@� �qǠc�"@� �J:�+ @� ��*X'@ � �** ��**��������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!�N$500,000 under $1,000,000��N*0@��S׸5@��UP@��}>rgQ @ ��** ��**��JC@��6zI�:@� �n\=*3H@� ��� @� ��Xsm@� ��% �@� �z^� !B@���$;@@��������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$1,000,000 or more�� W�@Q"@��� O(@��E|�,?��4�}�? ��** ��**��qKI<"@��ʄ>@� �JVJ\@� �H@� �@ND?� �舖�?� �Xt%4@��)z�;@��������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!��Nontaxable returns, total��+Uf�0@���,n.D�5@��Bo��?��Z��@���-6@��"-`�=@��/Ĵ *@��x4L՝W5@� ��$Ƭ0@� ���1@� �M aQ@� �WU@� �,øA@��PP?qdI@������������������������%�O Footnotes at end of table.�O�O�e�e�e�e�e�e� e� e� e� e� e�e��=�Table 1.4CV--1996, Individual Income Tax Returns, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued� ���������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2M�@E(Coefficient of variation for number of returns and amount (percent))� ���������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2� ���������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2��"�CForeign housing adjustment�� �CBasic standard deduction�D%�CAdditional standard deduction�D!�CTotal itemized deductions�D� C Exemptions� D� CTaxable income� D!� CIncome tax before credits�D�2�2�2�2�2�2�2�2�2�2�2�2�2�2%�sSize of adjusted gross income�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount�m Number of�mAmount� m Number of� mAmount� m Number of� mAmount� m Number of�mAmount�%�%�%�%�%�%�%�%�%�%�%�%�%�%�H�Ireturns�J�Ireturns�J�Ireturns�J�Ireturns�J� I exemptions� J� Ireturns� J� Ireturns�J�%�%�%�%�%�%�%�%�%�%�%�%�%�%�p~ ��@^~ ��^~ ��^~ ��_~ ��@_~ ��_~ ��_~ ��`~ � � `~ � �@`~ � �``~ � �`~ � �`~ ��`��.�.�.�.�.�.�.�.�.�.�.�.�.�.�MAll returns, total�� f� @��T?�@��U�;s�?��Sd�?��K;o� ?��LZ~]?��Wۍwp�?���*y�?� �H?� �C]?� �<^�?� �*3' �?� �Ȍk�?��/x?�*�*�*�*�*�*�*�*�*�*�*�*�*�* �NNo adjusted gross income��DW9<[I@��\fmk>G@ ��- ��- ��- ��- ��- ��-� �H �@� �e�@ � �- � �-� �f9eD@��tYSL<@������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$1 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��^�@� �|6��?� ��.lW\@� �S�MQ�?����<`@������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$30,000 under $40,000���:W#G@��{ޤiE@��z�@?���(�?��Q_QC@���>s@��R�,�@��qQ�@� �"B�?� �Iyy�?� �?� �I"?� �?��c|C�?������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$40,000 under $50,000�� ېRF@��NBПzE@��O;b�@���-�)@��H9 (@��LVz@��d7y@��h�@� �1Y&�?� �Ldx(�?� �q}�^�?� �z?� �q}�^�?��Ѐv�?������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$50,000 under $75,000����'k�7@��}Z<@��Z@��\� @��j�(�@��BP�@��CNN?��ӆPn@?� �E{�?� �;ʇ{�?� �Kt�?� �]f?� ��Żt�?��1$N_?������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$75,000 under $100,000���:ߍ�6@��6K9@��?sKS@��Ѻe�@��&�(�;!@��nZy�!@���"H4?����^@� �϶^�?� �G3ל_�?� �8FZ�(�?� �W}�?� �8FZ�(�?����H�?������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$100,000 under $200,000��u�5)@�� �?�1@��W��(@���9L@��͹3�"@�� `p?t%@��[S�?��WƠf?� �0W�>?� �Ym��?� ��?� ��,�?� ��?���8L?������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$200,000 under $500,000��G)� �,@��>�D2@��Z�@���7_�(@��}~H&@��a�-�$@��tH5|�?���0i~a�?� �paL�?� �ʨF @� �b�?� �#[Ą?� �b�?��Kc�&�?������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!�N$500,000 under $1,000,000��pR$@��zJ}�%@ ��** ��** ��** ��**��s �?���0?`?� �bB�? � �-� �R>?� ��}?� �R>?��'� �?������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�N$1,000,000 or more~ ��~ �� ��** ��** ��** ��**��O\)^?���;�i�?� �Jfݻ@�? � �-� �ʶzC�?� �my.?� �>/ C�?��߯&>�?������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2!��Nontaxable returns, total���1):3@���t}V3@��fbRL�?��Fb�?���^V�@��n#Mu@��ঁ@��'dE@� �䒺?7�?� �U`8�?� �mT�'@� �Lq�@� �p�?u�@��#I@����������������������������n�?f** CV's not available because data combined to avoid disclosure of information for specific taxpayers.� ���������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2?�?7NOTE: Detail may not add to totals because of rounding.� ���������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2n��fSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1996, Publication 1304 (Rev. 3-1999).� ���������������� �!�"�#�$�%�&�'�(�)�*�+�,�-�.�/�0�1�2�O��������������������������������������������������������������= ��S%t> ����?�?�?�?m� ĺw,�VB,�V̺�\XT0|0<��0\XT|0|0ax\XT0x Ļ�w0  w0x @�Ļ@�h�Uw�qq     ��" ���������������������������