� \plahent00 ,����&A9Q~e|m�B�  MbP?_"*+�%�����A�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M dX,�"dX,�?�?@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;[Red]#,##0 0;[Red]00.00;[Red]0.00 "*"#,##0#,##0;\-#,##0;\-\-;@�@"............................................................................................................................"�@"............................................................................................................................."#,##0;#,##0;\-\-;@!#,##0" ";\-#,##0" ";"-- ";@" "#,##0" ";#,##0" ";"-- ";@" " ##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 +� ��C )� ��C *� ��C (� ��C  � ��C  �C  �C  �C  �C  �C  �C ' �C "�C  �C  (��C  ,��C  (C "8�C '"<��C '"<��C "8�C  (��C  (��C  ,��C  ,��C  (��C  ,��C  ,�C  ,�C '"<C '"<C  (C "8�C "8�C 8��C 8��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 8��C 8�C 8�C 8�C 8�C 8�C 0�C &8�C &8C &8C 0�C  �C  �C  8C ! �C ! �C  (�C  (�C  ,�C  ,�C  ,�C  (�������������U} �#} �} $  �  �l� ��@ �@  �d� �� ��� �q� K�� �Z= �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� ��� �� ��@ ��woTable 1a.--1997 Individual Income Tax Returns, Short-Term and Long-Term Capital Gains and Losses, by Asset Type �[All figures are estimates based on samples--number of transactions are in thousands, money amounts are in thousands of dollars]   XAll transactionsYYZXGain transactionsYYY"!Transactions by asset typeTNumber 0Sales TBasis0Net gainTNumber0Sales  TBasis VGain![ 2price[2or loss[ 2price[W/ -(1) -(2) -(3) -(4) -(5) -(6) -(7) .(8)$MMMMMMMN> TotalB'[@@B4FC\bAB�)BABz�AB�7|@B�7 AB,eGACcA 4Corporate stock D:m�0@ DJF8O_{A D P�;A DpCA D=a�@ Dn5V?A D (5tA E�(cκ#A# 4U.S. Government obligations DVwE@ De�,uA D�$cA DA DՐG/@ D�>4A D�A E1�m�%A. 4&State and local Government obligations DH|&T@ Dsf�9fA Dw�<�A DHUY3A DN»@ D�:�=}A Dq=�{A E}"Oz�?A* 4"Other bonds, notes, and debentures Dy骊@ DB��AD[:6ADf�/�3@Dht �6DADC6!'AEиp'�:A4TimberDcz�3b@D?xN'~MADb2U�4AD7l[X�>CA~ D�@Dd4KAD �0AE^MCA4Involuntary conversionsD PS@Dׁcy�+AD��.f�!ADr[�AD ��5@DԼ�AD``@En A#4Residential rental propertyDȓ�5@D^K�"MAD@#ADF4lAD��3N@DȘ{�AD8GAE]a{pA.4&Depreciable business personal propertyDx $@Dɲ]`ADM�.[ADrq7�-AD�z6Ew@D܀W]HAD� -P�3AEC!Y6A*4"Depreciable business real propertyDD� i@D�6AyADfg~ADk5dADG@D~qF|AD�OpAEx HfA4FarmlandDboda@Do l3B%\ADFQADXc DAD�5^@DaONSAD�v5?AEZ�+OEA4 Other landDV`ʧ@D|)"ADǀlbyAD�8FmdAD4@�@D�'DyADykAE?ƯgA4 ResidencesDۢ�ei@DW[eAD#Y�XAD K<6)SAD5e@DRw^ADT?o@"EAEo lSSA4 Other assetsDyS&@DVk4AD�$sMADd�/MgRAD�U@DQ�;VADyI�|AE l?dA4UnidentifiableD>�:@Dݵu�3qADFoADtTz=6ADN@a }@Dh~5;diAD'dXdAE4F�HA$4Pass-through gains or lossesDvi*@D9z�79ADq>/A5AD_�ADF ^g@Dv[�,AD/� r�AEK\?mA"4Capital gain distributionsD�0@D߾zglA~ DD߾zglAD�0@D߾zglA~ DE߾zglA l@�$! g@" hd�# �|�$ ���% �X�& Ki�' �F=( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 ��3 ��4 ��5 ��6 ��7 ��8 ��9 ��: ��; ��< ���= ��> �@@? d@           !!!!!!!!!! "]"QLoss transactions"R"R"S)"Q!Transactions with no gain or loss"R"#PTransactions by asset type#TNumber#0Sales  #TBasis #TLoss#TNumber#1Sales $]$U $2price$U$U$U$3 price [1]%^ %-(9) %-(10) %-(11) %-(12) %-(13) %.(14)&O&%&%&%&%&%&&'_ Total�.'Fxq@'FN A'F2oA'J�&ׄ'FrrC�7@'G�5�KdA(`Corporate stock(HT5A�?@(HG�66[A(H�uA(Kž*�(H$J{�/՝@(I kLA#)`U.S. Government obligations)Hҩ+e@)H�6\cauA)H{,VNuA)K(X~ )H1@)IX9NA.*`&State and local Government obligations*HdC[@*HsA*H� itA*Kkw\pY(�*H�1�>@*I˅w�A*+`"Other bonds, notes, and debentures+HzS� cm@+HjiIMA+H��1uQA+K�9靌G$�+H�=W9r@+I�a^iA,5Put and call options,H�,Ck&@,HRNu�\A,HHz�?%hA,K^"R�,H܅�:@@,I�3~vh7A-5Futures contracts-Hdh@-H}?56�-H''YI�-K�8$H�-H0� ��@-IaOP#A2.5*Mutual funds, except tax-exempt bond funds.HȓO@.H�6A.HD^Z 4A.KP�.HHĔH@.I>�$cA$/5Tax-exempt bond mutual funds/H_{f@/Hg "etA/H|�2CuA/K?o*�%�/H��s@/I4ԙgAA059Partnership, S corporation, and estate or trust interests0Hvݰx@0HF[A0HDLHeA0KviM�0HW�2�V@0I>� !PWA15Livestock1Hg@1H�w�A1HpnN�6!A1Kv���1HJ�_{n@1IR��,%A25Timber�.2HSt$@2H�6k@2Ho@2K qʼ2HKqUw@2I ^�aA35Involuntary conversions3H=EE@3HGx $p@3HG�3KkFo 3HN *@3IrY%#A#45Residential rental property4H�8b->m@4HzkapA4H|�sA4Kh;WE�4H)[Z a@4I�}ZjA.55&Depreciable business personal property5HÞvkr@5HhW�0A5H� �(8A5K(�$��5HݘD@5ICVPA*65"Depreciable business real property6H6XOR@6H $ |EVA6H*�4\A6K�-�2�6H2ZGUJQ@6IĔHu\A75Farmland�.7HVC�k@7H 7RA A7HxnS%A7K\wFF�7HʡE�*@7I�*";;A85Other land8HrM d@8HN(DYPA8H{UA8KwqLKm3�8H}W�Y@8I}tpYA95 Residences9H�e6d-@9Hqmh#(#A9H-SJM&A9K[KG$9H^ D�,@9I� fGnEA:5 Other assets:H<�B@:H0s�*NyA:H/jA:K�{BW�:Hu��@:I�<�RpA;5Unidentifiable;H�4)m@;H��JA;H~�6#PA;K� ';�;HS:X�ph@;IC9�6�4A$<5Pass-through gains or losses<HH@<Hxb�+A!A<HpΈ'A<KHIr]�<HsƋC@<I&SVyA"=5Capital gain distributions~ =H~ =H~ =H~ =K~ =H~ =I=f=f>)>*>+>,>,>,>e>a>a> ????????a?a? @ �l@�A ��B ��@C �@ D �d�E ��F ���G �q�H K�@I �d�@J ��@K ��@L ��@M ��@N ��@O ��@P ��@Q ��@R ��@S ��@T ��@U ��@V ��@W ��@X ��@Y ��@Z ��@[ ��@\ ��@�] ��@^ ��@@_ ��@&@ Footnotes at end of table.@@@@@@@a@a@ iAaTable 1b.--1997 Individual Income Tax Returns, Short-Term Capital Gains and Losses, by Asset TypeAAAAAAAAA �B[All figures are estimates based on samples--number of transactions are in thousands, money amounts are in thousands of dollars]BBBBBBBBB CCCCCCCCCC D DXAll transactionsDYDYDZDXGain transactionsDYDYDY"E!Transactions by asset typeETNumber E0Sales ETBasisE0Net gainETNumberE0Sales  ETBasis EVGainF!F[ F2priceF[F2or lossF[ F2priceF[FWG/ G-(1) G-(2) G-(3) G-(4) G-(5) G-(6) G-(7) G.(8)H$H"H"H"H"H"H"H"H#H I> TotalIBD/�i@IBZ � 82AIB`�AIBkC�.=yAIB\@IBmAIB�AIC[2.AI ?J4Corporate stockJDRi_@JD�^AJDm�z$%AJDjkjAJDH3M�;@JDpAcAAJD ăŶAJE{|AJ #K4U.S. Government obligationsKD_獂@KD,C�8JAKDz{AKD�6T̺hAKD}k�$g@KDuAKDC[N%$zuAKE��0߆`AK .L4&State and local Government obligationsLD�wʰu@LDRjxALD`�xALD �*�LDψoX@LDBQALD �#DQALEA0G�0,@L *M4"Other bonds, notes, and debenturesMDL݄q@MD�$fmAMDᒹmAMD�+YMD� \@MDҩ+SUHIAMDS\U�GAME_�v� AM N4Put and call optionsND�2@ND�;%sANDVlNrANDJ"*AND� <@NDt{IfANDDQV�XANEBsUAN O4Futures contractsOD}iFr@OD TAODܧ&�ODE�3AOD}R^@ODOTAODNz4AOE#J{+TOAO 2P4*Mutual funds, except tax-exempt bond fundsPDS� @PDB�APDXNhAPDV~�8APDC=ڲ@PD�!APD}\qzxAPE]3 KAP $Q4Tax-exempt bond mutual fundsQDO}:@QD�+yAQD�$];yAQD( @QDӟHr@QDC�4bAQD�`yHbAQE�0jNAQ 2RA*Partnership, S corporation, and estate or RDRDRDRDRDRDRDRER S4 trust interestsSD׻|@SD�^-`ASD_{f%#`ASDm�1�SDtHq@SDyISASDkfQASElC4i�%AS T4 LivestockTD67�',g@TDہ�*ATDQ�:�&ATDGG,�@TD\r�)FZ@TDXnY'ATDD�;G8 ATE_LA�AT U4TimberUD�?߾~$@UD*�AUD닄vAUD�0Q@UDCR3@UD̜.+NAUD\ri/�AUE2=a @U V4Involuntary conversionsVDƿϸp�:@VDrAVDD�5v�&VD.VԄY@VDE~@VD{�+CAVDo�C@VEL�@V #W4Residential rental propertyWD|гY�?k@WD� blAWD=,�� lAWDCs�AWDǺ b@WDycAWD_aAWEJ�&AW .X4&Depreciable business personal propertyXDmg@XDrK+vs4AXDd3AXD}騸@XD9@0GkR@XD]R AXD* OAXE�_�AX *Y4"Depreciable business real propertyYDa7l[@@YDx9>]@jI`e�*lAj*k`"Other bonds, notes, and debentureskH.�Y@kHű.b�9AkH&Vl>AkKv�91��kHͪ�O@kI0duDcAkl5Put and call optionslH��0� @lH�_٩ZAlHYЕfAlK [Q�lHǿϸp�7@lImJ I2Alm5Futures contractsmHTte@mH]�,O&��mHCRA�mK솩i{E�mH vöE@mIM� �VAm2n5*Mutual funds, except tax-exempt bond fundsnHpZbW@nH'16AnHQ2;?AnKb�>�nHH`�9@nI�!�UAn$o5Tax-exempt bond mutual fundsoHk&l7g@oH�aAoH^}�##bAoK٬ۋoHB-q@oI~yr]AoAp59Partnership, S corporation, and estate or trust interestspH �-c@pHSDApHrrJApKIKM'�pH4�@pITo |,�!Apq5Livestock�.qHiƢLS@qHH@qHTXfAqKwRqH�0�*�@qI!�>ٛ@qr5Timber�. rD*2rD*42,739rD*48,045rL*5,306rHm�?rI\@rs5Involuntary conversionssH8�*5{�2@~ sHA @sHTC�sKTsH �@sI��f@s#t5Residential rental propertytHY/rD@tH{NzGAtHs���?��-99:;;;<}c}c} ~~~~~~d~d~ & Footnotes at end of table.dd  �l�� ��@� �@ � �d�� ��� ���� �q�� K��� �Z=� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ���� ��� ��@� ��h`Table 1c.--1997 Individual Income Tax Returns, Long-Term Capital Gains and Losses, by Asset Type ��[All figures are estimates based on samples--number of transactions are in thousands, money amounts are in thousands of dollars]��������� ���������� � �XAll transactions�Y�Y�Z�XGain transactions�Y�Y�Y"�!Transactions by asset type�TNumber �0Sales �TBasis�0Net gain�TNumber�0Sales  �TBasis �VGain�!�[ �2price�[�2or loss�[ �2price�[�W�/ �-(1) �-(2) �-(3) �-(4) �-(5) �-(6) �-(7) �.(8)�$�"�"�"�"�"�"�"�#�> Total�B� @�BqT*A�BwA�B[� A�BA&|@�B{1�A�B�ͱA�CjU:A�4Corporate stock�Dϥ'@�D#}/A�DpB]A�DlSJ6A�D2@�DMRNzA�DT fA�EI[*A#�4U.S. Government obligations�DQ@�DV\Ϸ�A�D`^]A�DL֨HA�DW�/�'v@�D�!OLeA�D\+dA�Ec@A.�4&State and local Government obligations�Df�- @�Dm3A�Dβ?&A�DT_f�3A�Dխ�4@�D {-yA�D9EGNwA�EyZٷ�=A*�4"Other bonds, notes, and debentures�D z@�D�3aA�D-�`A�D^FA~ �DO@�D!6NA�DvqRHA�E�_'A�4Put and call options�DL�;fc@�Dwb&�==A�D0�:A�DRMA�Doi5$R@�D�f0A�Di8�!A�Ev_�A�4Futures contracts�D2}ƅD@�DeN�  ��DԚ�)��DrPL� ���Ds�.@�Dڏ1ۙ'A�DD+� A�E�a� A2�4*Mutual funds, except tax-exempt bond funds�Du7Wa@�D~A�D�&A�D�%䰖cA�DkJݻ@�D�7� gxA�Db�A�ESy;EhA$�4Tax-exempt bond mutual funds�D=��@�Dj�'}A�DiW|A�D�+er A�D,E�'AntA�D�, hA�DH.�x@�DK{v vA�DVe߫ܔ^A�E9z �mA�4 Livestock�D0/�>S@�-�c�.3�C�4�4|�1ptA}S1@�DK��A�D~#@�EHrA#�4Residential rental property�DN]͓@�D\A�DpPB@A�D kA�Dk `@�D צA�D[|u|A�E[%GpA.�4&Depreciable business personal property�D�e@�D�I\A�Dm�MoWA�D�Q*A�D�dǪr@�DE� %DA�D@+p�,A�E�=n�;3A*�4"Depreciable business real property�Do�ŏ@�D�#A�D��M|A�D�έ_dA�Dm@�D-�7M�{A�DV�!mA�Es�}fA�4Farmland�D+j0 �0`@�Dz�?'l[A�DK<~PA�Dt^cKCA�D5�]@�DIsRA�D[C+>A�EQix�5EA�4 Other land�Dp:7@�DW}A�DWsYAvA�D2ZGJcA�D%@�D{k`wvA�D�(ufA�EgeA�4 Residences�D.s�,&+h@�D|WhdA�D�-WUA�Dek�zSA�D�=�>t5e@�Dv\A�D� gBA�ESA�4 Other assets�Dj�@�DN}A�D(cwA�D3idbXA�DJ͞@�D&�![>rA�Dj@0cA�EnpaA�4Unidentifiable�Dwp@�Dy'WA�DV PsQA�D7"u�6A~ �Dz@�DwFPA�DA_̄BA�E(D�CA$�4Pass-through gains or losses�D�/� �>@�D�!T�6A�D񮠊A�D[|A�D+e @�DNN)A�D�A�E,H�1͕A"�4Capital gain distributions�D�0@�D߾zglA~ �D�D߾zglA�D�0@�D߾zglA~ �D�E߾zglA� l@�$� d@� hd�� �|�� ���� �X�� Ki�� �F=� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ���� ���� Kz@@� �P@�6�7�7�7�7�7�7�7�8� ���������� �]�QLoss transactions�R�R�S)�Q!Transactions with no gain or loss�R"�PTransactions by asset type�TNumber�0Sales  �TBasis �TLoss�TNumber�1Sales �]�U �2price�U�U�U�3 price [1]�^ �-(9) �-(10) �-(11) �-(12) �-(13) �.(14)�O�'�'�'�'�'�(�_ Total�.�FhW!K{@�FVA�FYVA�JieJ�Fvq @@�GrTkA�`Corporate stock�H�,C@�H�'xA�H �7cHA�KV�zt��HYni5X@�IMOXD(sA#�`U.S. Government obligations�Hf�� @�H5aA�H��%ibA�KzC^� ��H)?iy@�I�%WhA.�5&State and local Government obligations�HL�8@�HclA�H|DLmA�KJ^$��HlIFՌ@�II0� vA*�5"Other bonds, notes, and debentures�HcE a`@�H7u@A�H^h�7CA�K`��Hml@�Ife FA�5Put and call options�H-`Q@�H&S�A�H<(A�Kv7O5l���HyS#@�I�Ϭ}A�5Futures contracts�H}!9@�HQODE4��HStTc�-��KDwF� �D*1�E*13,1382�5*Mutual funds, except tax-exempt bond funds�H� XG@�HZ�rA�H!Y>�#uA�KN]ȻB��HH� @�Ib(cQA$�5Tax-exempt bond mutual funds�H3ı.�'@�H�hEgA�HZa@chA�KԒr�!��HH@�I̯6`QAA�59Partnership, S corporation, and estate or trust interests�H��*�/m@�HP��PA�HP�2�: ^A�K0Ac:G��H�!u\P@�ITaUA�5Livestock�.�H&:\@�H?ޫKy A�Hp�:A�K�4f)��H�%ǝ�n@�I�д*�$A�5Timber�. �D*1�D*5,223�D*7,283�L*2,065�Hb4�8@�Io.�A�5Involuntary conversions�H��7@�H�9#J{e@�Ha:@�K�.y��H~X"@�I�>)�"A#�5Residential rental property�HՁh@�Ha|kA�H�:p:|pA�K΍�B��H'1�[@�IM;QgA.�5&Depreciable business personal property�HN ^�m@�Hx&A�H3cP�1A�Kvö� 9��H�3ò@�I!YNA*�5"Depreciable business real property�H(rw)Q@�Hr.YUA�H`к1ZA�Kz�0��H�4FP@�I��5Farmland�..�H$ �@�H+MJ]zA�H;D�#A�KMb���Ht`��!@�IN#�W:A�5Other land��H8�(a@�H\MA�H~BSA�Kc*C2��HT@�IkWA�5 Residences�Hx�&1�%@�H�!T)� A�H"A�KVvi�HYb)@�I)CA�5 Other assets�HXzZv@�Ho�*QA�H]A�K[�4�;F��H vöEw@�I( [A�5Unidentifiable�HWI�a@�H*�-z}%A�HV�2A�KH�+b0��H~n�-f@�IӼd�,A$�5Pass-through gains or losses�H�'�>ŏ@�H�0fA�H � $A�K�*4�U��H�=B@�IboA"�5Capital gain distributions~ �H~ �H~ �H~ �K~ �H~ �I�9�;�;�;�;�;�<�s�k* Estimate should be used with caution because of the small number of sample returns on which it is based. ��������� � �l@�� ��@� �@� �@� �@� ��@� ��@� �@=� �@� �@� �@� �@� �� �� �� �d� �d� �d� �d� �d� �d� �d� �d� �d� �d� �g� �d� �d� �d�� �d� �d@� �db�Z[1] The basis amount for transactions with no gain or loss is the same as the sales price.��������� ���NOTES: Detail may not add to totals because of rounding. Sales price minus basis does not always equal gain or loss because: (a) only the gain is reported for capital gain ��������� ���distributions from mutual funds and pass-through gains or losses and (b) part of the total gain or loss on certain depreciable assets is treated as ordinary income rather than ��������� ���capital gain or loss. Sales price and basis often reported as negative for futures contracts when a loss occurred. Comparisons across tables may differ because of misreporting��������� O�G of holding periods and the varying methodologies in classifying these.��������� b�\ZSOURCE: IRS, Statistics of Income Bulletin, Summer 2001, Publication 1136 (Rev. 08-2001). ������ �� �� �� �� �� �� �� �� ���������� ���������� ���������� ���������� ���������� ���������� ���������� ���������� ���������� ���������� �� � ������� ���������� ���������� ���������� ���������� ���������� ���������� ���������� � ������������ = <��%�> 4�"