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Willis ,����g&^;S#j̥B�  MbP?_"*+�%�����@~�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��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  (�C "8�C '"<��C '"<��C "8�C  (��C  (��C  ,��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 #"<��C �C 8�C 8��C 8�C 8�C 8�C 8�C &�C &8�C 8�C 0�C &8�C &8C &8C 0�C ' �C 'A ��C  (�C  (�C  ,�C  (���������� Normal_Sheet1��U} �Sh} � Sh} $ Sh �  �l@ ��@ ��@  �d� �� ��� �q� ��� �Z�D ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� �����Table 5a.--Individual Income Tax Returns: Short-Term and Long-Term Capital Gains and Losses, by Asset Type, Tax Year 1997 (Revised) �[All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars]   aAll transactionsbbcaGain transactionsbbb""Transactions by asset type[Number 4Sales [Basis4Net gain[Number4Sales  [Basis _Gain"d 6priced6or lossd 6priced`3 0(1) 0(2) 0(3) 0(4) 0(5) 0(6) 0(7) 1(8)%TTTTTTTUE TotalI'[@@I6Om �AI�)BAIxAI�7|@I%AI*eGAJcA 8Corporate stock K:m�0@ KJF8O_{A K P�;A KX~YٟA K=a�@ Kn5V?A K (5tA L�(cκ#A# 8U.S. Government obligations KVwE@ Ke�,uA K�$cA KȎ@A KՐG/@ K�>4A K�A L1�m�%A. 8&State and local Government obligations KH|&T@ Ksf�9fA Kw�<�A K�!3A KN»@ K�:�=}A Kq=�{A L}"Oz�?A* 8"Other bonds, notes, and debentures Ky骊@ KB��AK�S�6AKf�/�3@Kht �6DAKC6!'ALиp'�:A8TimberKcz�3b@K?xN'~MAKb2U�4AKrmX�>CA~ K�@Kd4KAK �0AL^MCA8Involuntary conversionsK PS@Kׁcy�+AK��.f�!AKd AAK ��5@KԼ�AK``@Ln A#8Residential rental propertyKȓ�5@K^K�"MAK@#AKztlAK��3N@KȘ{�AK8GAL]a{pA.8&Depreciable business personal propertyKx $@Kɲ]`AKM�.[AK ܝA�+AK�z6Ew@K܀W]HAK� -P�3ALC!Y6A*8"Depreciable business real propertyKD� i@K�6AyAKfg~AKc]�.cAKG@K~qF|AK�OpALx HfA8FarmlandKboda@Ko l3B%\AKFQAK�� DAK�5^@KaONSAK�v5?ALZ�+OEA8 Other landKV`ʧ@K|)"AKǀlbyAK†.dAK4@�@K�'DyAKykAL?ƯgA8 ResidencesKۢ�ei@KW[eAK#Y�XAKJv�SAK5e@KRw^AKT?o@"EALo lSSA8 Other assetsKyS&@KVk4AK�$sMAK(ٱLAK�U@KQ�;VAKyI�|AL l?dA8UnidentifiableK>�:@Kݵu�3qAKFoAK5AKN@a }@Kh~5;diAK'dXdAL4F�HA$8Pass-through gains or lossesKvi*@ KN/A KN/AKxAKF ^g@ KN/A KN/ALDfPA"8Capital gain distributionsK�0@ KN/A KN/AK߾zglAK�0@ KN/A KN/AL߾zglA �l@ ! �g@" �d�# �|�$ ���% �X�& �}�' �Z�D( ���) ���* ���+ ���, ���- ���. ���/ ���0 ���1 ���2 ���3 ���4 ���5 ���6 ���7 ���8 ���9 ���: ���; ���< ���= ���> ��@? �d@ g h i  h h h h h  !!!j!!!!j!!! "!"XLoss transactions"Y"Y"Z)"X!Transactions with no gain or loss"Y"#VTransactions by asset type#V#W#[Number#4Sales  #[Basis #[Loss#[Number#5Sales $!$\ $6price$\$\$\$7 price [1]%2%2%3 %0(9) %0(10) %0(11) %0(12) %0(13) %1(14)&]&]&^&&&&&&&&&&&''B Total�.'B'C'Mxq@'MN A'M2oA'Q ף1�'MrrC�7@'N�5�KdA(9Corporate stock(9(:(OT5A�?@(OG�66[A(O�uA(R)\ ۈ�(O$J{�/՝@(P kLA#)9U.S. Government obligations)9):)Oҩ+e@)O�6\cauA)O{,VNuA~ )R~ )O1@)PX9NA.*9&State and local Government obligations*9*:*OdC[@*OsA*O� itA~ *R�$*O�1�>@*P˅w�A*+9"Other bonds, notes, and debentures+9+:+OzS� cm@+OjiIMA+O��1uQA~ +R�"d�+O�=W9r@+P�a^iA,9Put and call options,9,:,O�,Ck&@,ORNu�\A,OHz�?%hA,R~T�,O܅�:@@,P�3~vh7A-9Futures contracts-9-:-Odh@-O}?56�-O''YI~ -R�-O0� ��@-PaOP#A2.9*Mutual funds, except tax-exempt bond funds.9.:.OȓO@.O�6A.OD^Z 4A~ .RPJ�.OHĔH@.P>�$cA$/9Tax-exempt bond mutual funds/9/:/O_{f@/Og "etA/O|�2CuA~ /Rw�/O��s@/P4ԙgAA099Partnership, S corporation, and estate or trust interests090:0Ovݰx@0OGwn]A0O+ٱ�>3gA0RBC�}Q�0OW�2�V@0PoG8ױWA19Livestock191:1Og@1O�w�A1OpnN�6!A~ 1R+1OJ�_{n@1PR��,%A29Timber�.292:2OSt$@2O�6k@2Oo@~ 2RQ~&�2OKqUw@2P ^�aA39Involuntary conversions393:3O=EE@3OGx $p@3OG~ 3RG�3ON *@3PrY%#A#49Residential rental property494:4O�8b->m@4OzkapA4O|�sA~ 4RW4O)[Z a@4P�}ZjA.59&Depreciable business personal property595:5OÞvkr@5OhW�0A5O� �(8A~ 5Rw\5OݘD@5PCVPA*69"Depreciable business real property696:6O6XOR@6O $ |EVA6O*�4\A~ 6R�6O2ZGUJQ@6PĔHu\A79Farmland�.797:7OVC�k@7O 7RA A7OxnS%A~ 7Rw��7OʡE�*@7P�*";;A89Other land898:8OrM d@8ON(DYPA8O{UA~ 8R3*v�8O}W�Y@8P}tpYA99 Residences999:9O�e6d-@9Oqmh#(#A9O-SJM&A~ 9R9O^ D�,@9P� fGnEA:9 Other assets:9:::O<�B@:O0s�*NyA:O/jA:RQ-[�:Ou��@:P�<�RpA;9Unidentifiable;9;:;O�4)m@;O��JA;O~�6#PA~ ;R#a;OS:X�ph@;PC9�6�4A$<9Pass-through gains or losses<9<:<OH@ <KN/A <KN/A<RA�8]�<OsƋC@ <LN/A"=9Capital gain distributions=9=:~ =O~ =K~ =K~ =R~ =O~ =L>*>+>,>->->->->.>/> !?Footnotes at end of file.????????? @ �l@A ��@B ��@ C �d�D ��E ���F �q�G ��@H �d�GI ��@J ��@K ��@L ��@M ��@N ��@O ��@P ��@Q ��@R ��@S ��@T ��@U ��@V ��@W ��@X ��@Y ��@Z ��@[ ��@\ ��@] ��@^ ��@_ ��@ }@uTable 5b.--Individual Income Tax Returns: Short-Term Capital Gains and Losses, by Asset Type, Tax Year 1997 (Revised)@@@@@@@@@ �A[All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars]AAAAAAAAA BBBBBBBBBB C CaAll transactionsCbCbCcCaGain transactionsCbCbCb"D"Transactions by asset typeD[Number D4Sales D[BasisD4Net gainD[NumberD4Sales  D[Basis D_GainE"Ed E6priceEdE6or lossEd E6priceEdE`F3 F0(1) F0(2) F0(3) F0(4) F0(5) F0(6) F0(7) F1(8)G%G#G#G#G#G#G#G#G$G HE TotalHID/�i@HIZ � 82AHI`�AHIvkuAHI\@HImAHI�AHJ[2.AH FI8Corporate stockIKRi_@IK�^AIKm�z$%AIKTfAIKH3M�;@IKpAcAAIK ăŶAIL{|AI #J8U.S. Government obligationsJK_獂@JK,C�8JAJKz{AJK{�@JK}k�$g@JKuAJKC[N%$zuAJL��0߆`AJ .K8&State and local Government obligationsKK�wʰu@KKRjxAKK`�xAKK D�KKψoX@KKBQAKK �#DQAKLA0G�0,@K *L8"Other bonds, notes, and debenturesLKL݄q@LK�$fmALKᒹmALKb$eLK� \@LKҩ+SUHIALKS\U�GALL_�v� AL M8Put and call optionsMK�2@MK�;%sAMKVlNrAMKbg}AMK� <@MKt{IfAMKDQV�XAMLBsUAM N8Futures contractsNK}iFr@NK TANKܧ&�NKz�)��0ANK}R^@NKOTANKNz4ANL#J{+TOAN 2O8*Mutual funds, except tax-exempt bond fundsOKS� @OKB�AOKXNhAOKN�7AOKC=ڲ@OK�!AOK}\qzxAOL]3 KAO $P8Tax-exempt bond mutual fundsPKO}:@PK�+yAPK�$];yAPK^)��@PKӟHr@PKC�4bAPK�`yHbAPL�0jNAP 2QH*Partnership, S corporation, and estate or QKQKQKQKQKQKQKQLQ R8 trust interestsRK׻|@RK�5`ARK7qr`ARKdU*RKtHq@RK5^LTARKR?QARL0�$v.�'AR S8 LivestockSK67�',g@SKہ�*ASKQ�:�&ASK?Q�@SK\r�)FZ@SKXnY'ASKD�;G8 ASL_LA�AS T8TimberTK�?߾~$@TK*�ATK닄vATKz�Q@TKCR3@TK̜.+NATK\ri/�ATL2=a @T U8Involuntary conversionsUKƿϸp�:@UKrAUKD�5v�&UK��Y@UKE~@UK{�+CAUKo�C@ULL�@U #V8Residential rental propertyVK|гY�?k@VK� blAVK=,�� lAVK47\LAVKǺ b@VKycAVK_aAVLJ�&AV .W8&Depreciable business personal propertyWKmg@WKrK+vs4AWKd3AWKPuMa4@WK9@0GkR@WK]R AWK* OAWL�_�AW *X8"Depreciable business real propertyXKa7l[@@XKx9>]@iP`e�*lAi *j9"Other bonds, notes, and debenturesj9j:jO.�Y@jOű.b�9AjO&Vl>A~ jR7m+�jOͪ�O@jP0duDcAj k9Put and call optionsk9k:kO��0� @kO�_٩ZAkOYЕfA~ kR'_�kOǿϸp�7@kPmJ I2Ak l9Futures contractsl9l:lOTte@lO]�,O&��lOCRA~ lRWq�lO vöE@lPM� �VAl 2m9*Mutual funds, except tax-exempt bond fundsm9m:mOpZbW@mO'16AmOQ2;?A~ mRe_�mOH`�9@mP�!�UAm $n9Tax-exempt bond mutual fundsn9n:nOk&l7g@nO�aAnO^}�##bA~ nRu�nOB-q@nP~yr]An Ao99Partnership, S corporation, and estate or trust interestso9o:oO �-c@oO�kDAoOx2°KAoR�.y3+�oO4�@oPt{I3!Ao p9Livestock�.p9p:pOiƢLS@pOH@pOTXfA~ pR#� �pO�0�*�@pP!�>ٛ@p q9Timber�.q9q: qK*2qK*42,739qK*48,045qS*5,306qOm�?qP\@q r9Involuntary conversionsr9r:rO8�*5{�2@~ rOA @rOTC~ rRfrO �@rP��f@r #s9Residential rental propertys9s:sOY/rD@sO{NzGAsOs�|>|?|@|@|@|@|@|A| !}Footnotes at end of file.}}}}}}} |~tTable 5c.--Individual Income Tax Returns: Long-Term Capital Gains and Losses, by Asset Type, Tax Year 1997 (Revised)~~~~~~~~~ �[All figures are estimates based on samples--number of transactions is in thousands, money amounts are in thousands of dollars]  �l@ � �d�� ��� ���� �q�� ���� �Z�D� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ��@ � �d@ � �aAll transactions�b�b�c�aGain transactions�b�b�b"�"Transactions by asset type�[Number �4Sales �[Basis�4Net gain�[Number�4Sales  �[Basis �_Gain�"�d �6price�d�6or loss�d �6price�d�`�3 �0(1) �0(2) �0(3) �0(4) �0(5) �0(6) �0(7) �1(8)�%�#�#�#�#�#�#�#�$�E Total�I� @�I@)A�IwA�I.^*óA�IA&|@�I΍�#K(A�I�ͱA�JjU:A�8Corporate stock�Kϥ'@�K#}/A�KpB]A�KUmA�K2@�KMRNzA�KT fA�LI[*A#�8U.S. Government obligations�KQ@�KV\Ϸ�A�K`^]A�K�$]3�:A�KW�/�'v@�K�!OLeA�K\+dA�Lc@A.�8&State and local Government obligations�Kf�- @�Km3A�Kβ?&A�K�>l3A�Kխ�4@�K {-yA�K9EGNwA�LyZٷ�=A*�8"Other bonds, notes, and debentures�K z@�K�3aA�K-�`A�K�&0�A~ �KO@�K!6NA�KvqRHA�L�_'A�8Put and call options�KL�;fc@�Kwb&�==A�K0�:A�KR'Y�A�Koi5$R@�K�f0A�Ki8�!A�Lv_�A�8Futures contracts�K2}ƅD@�KeN�  ��KԚ�)��K�-xD���Ks�.@�Kڏ1ۙ'A�KD+� A�L�a� A2�8*Mutual funds, except tax-exempt bond funds�Ku7Wa@�K~A�K�&A�KdVbcA�KkJݻ@�K�7� gxA�Kb�A�LSy;EhA$�8Tax-exempt bond mutual funds�K=��@�Kj�'}A�KiW|A�K�)u A�K,ES@�-�c�.3���4�4|�1ptA}S1@�KK��A�K~#@�LHrA#�8Residential rental property�KN]͓@�K\A�KpPB@A�KhgEkA�Kk `@�K צA�K[|u|A�L[%GpA.�8&Depreciable business personal property�K�e@�K�I\A�Km�MoWA�Kv{)A�K�dǪr@�KE� %DA�K@+p�,A�L�=n�;3A*�8"Depreciable business real property�Ko�ŏ@�K�#A�K��M|A�Ke6ȟcA�Km@�K-�7M�{A�KV�!mA�Ls�}fA�8Farmland�K+j0 �0`@�Kz�?'l[A�KK<~PA�KGg*CA�K5�]@�KIsRA�K[C+>A�LQix�5EA�8 Other land�Kp:7@�KW}A�KWsYAvA�KF|'�05cA�K%@�K{k`wvA�K�(ufA�LgeA�8 Residences�K.s�,&+h@�K|WhdA�K�-WUA�K� zSA�K�=�>t5e@�Kv\A�K� gBA�LSA�8 Other assets�Kj�@�KN}A�K(cwA�K�V@WA�KJ͞@�K&�![>rA�Kj@0cA�LnpaA�8Unidentifiable�Kwp@�Ky'WA�KV PsQA�Ki�'HU6A~ �Kz@�KwFPA�KA_̄BA�L(D�CA$�8Pass-through gains or losses�K�/� �>@ �KN/A �KN/A�Kv`A�K+e @ �KN/A �KN/A�Ly^A"�8Capital gain distributions�K�0@ �KN/A �KN/A�K߾zglA�K�0@ �KN/A �KN/A�L߾zglA�;�<�<�<�<�<�<�<�=� ���j����j��� � �l�� �|�� ���� �X�� �}�� �Z�D� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ���� ��@� �d@� �P@� ��@�!�XLoss transactions�Y�Y�Z)�X!Transactions with no gain or loss�Y"�VTransactions by asset type�V�W�[Number�4Sales  �[Basis �[Loss�[Number�5Sales �!�\ �6price�\�\�\�7 price [1]�2�2�3 �0(9) �0(10) �0(11) �0(12) �0(13) �1(14)�]�]�^�(�(�(�(�(�)�B Total�.�B�C�MhW!K{@�MVA�MYVA�Q۞�Mvq @@�NrTkA�9Corporate stock�9�:�O�,C@�O�'xA�O �7cHA�R{�2u��OYni5X@�PMOXD(sA#�9U.S. Government obligations�9�:�Of�� @�O5aA�O��%ibA~ �Rb)��O)?iy@�P�%WhA.�9&State and local Government obligations�9�:�OL�8@�OclA�O|DLmA~ �R~�OlIFՌ@�PI0� vA*�9"Other bonds, notes, and debentures�9�:�OcE a`@�O7u@A�O^h�7CA~ �R8��Oml@�Pfe FA�9Put and call options�9�:�O-`Q@�O&S�A�O<(A~ �R+N�OyS#@�P�Ϭ}A�9Futures contracts�9�:�O}!9@�OQODE4��OStTc�-~ �RS� �K*1�L*13,1382�9*Mutual funds, except tax-exempt bond funds�9�:�O� XG@�OZ�rA�O!Y>�#uA~ �R�OH� @�Pb(cQA$�9Tax-exempt bond mutual funds�9�:�O3ı.�'@�O�hEgA�OZa@chA~ �R{��OH@�P̯6`QAA�99Partnership, S corporation, and estate or trust interests�9�:�O��*�/m@�OlRA�O*�=G`A�R?[-L��O�!u\P@�PϰݝUA�9Livestock�.�9�:�O&:\@�O?ޫKy A�Op�:A~ �R ||��O�%ǝ�n@�P�д*�$A�9Timber�.�9�: �K*1�K*5,223�K*7,283�S*2,065�Ob4�8@�Po.�A�9Involuntary conversions�9�:�O��7@�O�9#J{e@�Oa:@~ �RD�O~X"@�P�>)�"A#�9Residential rental property�9�:�OՁh@�Oa|kA�O�:p:|pA~ �RW��O'1�[@�PM;QgA.�9&Depreciable business personal property�9�:�ON ^�m@�Ox&A�O3cP�1A~ �Rl"��O�3ò@�P!YNA*�9"Depreciable business real property�9�:�O(rw)Q@�Or.YUA�O`к1ZA~ �RAI��O�4FP@�P��9Farmland�..�9�:�O$ �@�O+MJ]zA�O;D�#A~ �R%��Ot`��!@�PN#�W:A�9Other land��9�:�O8�(a@�O\MA�O~BSA~ �RN�OT@�PkWA�9 Residences�9�:�Ox�&1�%@�O�!T)� A�O"A~ �R?;��OYb)@�P)CA�9 Other assets�9�:�OXzZv@�Oo�*QA�O]A~ �RGl��O vöEw@�P( [A�9Unidentifiable�9�:�OWI�a@�O*�-z}%A�OV�2A~ �R��O~n�-f@�PӼd�,A$�9Pass-through gains or losses�9�:�O�'�>ŏ@ �KN/A �KN/A�Rk iqMU��O�=B@ �LN/A"�9Capital gain distributions�9�:~ �O~ �K~ �K~ �R~ �O~ �L�>�>�?�@�@�@�@�@�A� �������� s�ek* Estimate should be used with caution because of the small number of sample returns on which it is based. �e�������� �eN/A--Not applicable.�e�������� � �l@� ��@� �@� �@� �@� ��@� ��@� �(@� �(@� �(@� �@� �@� �@� �@� �@� �d@� �d@� �d@� �d@� �d@� �d@� �d@� �d@� �d@� �d@� �g@� �d@� �d@� �d@� �d@� �d@� �d@b�eZ[1] The basis amount for transactions with no gain or loss is the same as the sales price.�e�������� ��e�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 �e�������� ��e�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 �e�������� ��e�capital gain or loss. Sales price and basis often reported as negative for futures contracts and involuntary conversions when a loss occurred. Comparisons across tables may �e�������� m�eediffer because of misreporting of holding periods and the varying methodologies in classifying these.�e�������� a�fYSource: IRS Statistics of Income Bulletin, Summer 2002, Publication 1136 (Rev. 08-2002.) �e������ �e�e�� �e�e�� �e�e�� �� �� �� �� �� ���������� ���������� ���������� ���������� ���������� ���������� ���������� ���������� ���������� ���������� �� � ������� ���������� ���������� ���������� ���������� ���������� ���������� ���������� � �@���������� = ��pA> 4�" ������������������������������