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Willis (7 �`�w)�<NatB�  MbP?_"*+�%�����'P�1��courier1'�� MS Sans Serifns Serif񲝮�0\�1'�� MS Sans Serifns Serif񲝮�0\�1'�� MS Sans Serifns Serif񲝮�0\�1'�� MS Sans Serifns Serif񲝮�0\�1j�� Helveticaelveticaerif񲝮�0\�,��3Ļ� 0,1jF�0�)B�1j�� Helveticaelveticaerif񲝮�0\�,��3Ļ� 0,1jF�0�*B�1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1��Courier1 ��Arial1 P�Arial1 ��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" ";"-- ";@" "30#,##0" ";#,##0" ";"-- ";@" "74*#\,##0" ";\-#,##0" ";"-- ";@" "#,##0;[Red]#,##0 ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-,0�column_numbers-11data-3; footnotes-OO�G:Indent0)73#3#.��Indent3)�##.;#JW#fs#��#��#��Indent6)�##.;#JW#fs#��#��#��#��#��##*7#FS#bo#~�#��#��#��#�_RIndent9)O##.;#JW#fs#��#��#��#��#��##*7#F -�)spanners# stub_lines-1;titles-bVtotals)S##.;#J ALCD5093D3* ALCD5193D3+ ALCD5293D3,3C � �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 A"(�C A"(��C A"��C  �C .��C Q�C 8�C  (�C $� �C '� �C A"(�C Q8�C q(�C (a#��C Q8��C .��C Q8�C A"(C Q8�C $��C (a��C '��C (a#��C (a��C )a<��C )a<��C $�<��C (a<�C )a<�C a8�C 8�C A8�C 0��C A&8�C A&8C A&8C A8�C A8��C . �C .a <�C .q �C �8�C A&8��C A&8�C �!(��C  (��C A"(�C $� ,��C (a#<�C  �C .! ������������ Normal_Sheet1���� style_col_headings� style_col_numbers�  style_data� style_footnotes� style_stub_lines� style_titles�B�������������U} ��} � �} � �}  � ��l��������c� �P��t��F������� ��� �P�% �l�% �a�% ���%���%��%���%���%���%���%���%����}��F�����������P�%�l�%�a�%���%���%|tTable 6a.--Individual Income Tax Returns with Short-Term and Long-Term Capital Gains and Losses, by Size of AdjustedE=Gross Income and Selected Asset Type, Tax Year 1997 (Revised)_HW[All figures are estimates based on samples--money amounts are in thousands of dollars]KLLLLLLL4I,Returns with short-term capital gain or lossJJJJJJ      Selected asset type and!Number5@-Returns with short-term gain transactions [1]AB1@)Returns with short-term loss transactionsAA%size of adjusted gross income !of) Number of) Number of CGain) Number of) Number of >Loss"!returns!returns! transactionsD!returns! transactions?         #~ $�?~ $@~ $@~ $@~ $@~ $@~ *@ .All asset types / / / / / 1 - 4 All returns 6�"XaA 6)\�\A 6Q5A 6[2.A~ 6k 6333�+/sA 7zw 2Adjusted gross deficit~ 3ߐW~ 3C~ 3�0  3]ؿ:A~ 3/�?~ 3]�~ 82 Under $20,000~ 3;�"~ 3{�.~ 3'A30V@A~ 33�5~ 3ߙ!~ 8gU�2$20,000 under $50,000~ 3 4~ 38,3Q8�WA3zUUA~ 3/~ 3[!I~ 8ǒ2$50,000 under $100,000~ 3K_?~ 3b53Q]A34� haA~ 3�#P~ 3{78i8Qu[�2$100,000 under $200,000~ 3gp''~ 3�5� 3)\]A3j�:dA~ 3��~ 3D8w8GL[�2$200,000 under $500,000~ 3�~~ 3b~ 3bv3<�fA~ 3G� ~ 3�+ZH8p=:p^�!2$500,000 under $1,000,000~ 3m*~ 3T�~ 3�13s�[A~ 3/p�~ 3sL�"~ 82$1,000,000 or more~ 3�~ 3�Ar~ 3�/3� ]qJvA~ 3�8~ 3�8 ףp�h�03@+Returns with long-term capital gain or lossAAAAAA      Selected asset type and!Number4@,Returns with long-term gain transactions [1]AB0@(Returns with long-term loss transactionsAA%size of adjusted gross income !of) Number of) Number of CGain) Number of) Number of >Loss"!returns!returns! transactionsD!returns! transactions? #~ $ @~ $"@~ $$@~ $&@~ $(@~ $*@~ *,@.All asset types/////1-4 All returns6p=cuA6)\z\tA6Hz�;A6oU:A6AWA6\hiA7�۞2Adjusted gross deficit~ 3�~ 3_�'~ 30�%A3I o`A~ 3\�~ 3O~ 8�12�2 Under $20,000~ 3sFsw~ 3 q3p= Ck_A3VeA~ 3wk~ 3w&~ 8g� �l�%!���%"���%#���%$���%%���%&���+'�a�(���)���*�c� +�P�,�~�-�F�.���/���0���1�P�2�l�%3�a�%4���%5���%6��%7���%8���%9���%:���%;���%<���%=�}�>�F�?��� 2$20,000 under $50,000 3X�WA 3UA 3�(\'E fA 3J��tA~ 3y�#~ 3F~ 8GG!2$50,000 under $100,000!3G�XA!3G�WA!3z.BJmA!3IA~ !3Cr+~ !3�X!8DG`�"2$100,000 under $200,000~ "3I~ "3�Loss/"/!returns/!returns/! transactions/D/!returns/! transactions/?0 00000001#~ 1$�?~ 1$@~ 1$@~ 1$@~ 1$@~ 1$@~ 1*@2.Corporate stock2/2/2/2/2/2/2/34 All returns36q= WWUA~ 36ibp36̴uA36{|A~ 36o%D36\ kA37ףpEO|�42Adjusted gross deficit~ 43�~ 43�2~ 43N43}U(A~ 43`~ 43 ^�~ 48�452 Under $20,000~ 53�~ 53gh� ~ 53u=$53�:L�3A~ 53�~ 53�~ 58k62$20,000 under $50,000~ 63�%�~ 63g(~ 63LW63�؛AJA~ 63 ~ 63� p/~ 68W�72$50,000 under $100,000~ 73wL{)~ 73g"~ 73ox73}>WA~ 73-~ 73sI~ 78g\�82$100,000 under $200,000~ 833 /~ 831�83QՐUA83�]A~ 83W�~ 83�1:^~ 88ϊ92$200,000 under $500,000~ 93u� ~ 93_6 ~ 93rO93�[^A~ 93u~ 932~ 98Ɂ!:2$500,000 under $1,000,000~ :3 U ~ :3�~ :3c�"':3mxz� 7QA~ :3|.~ :32A~ :8_�;2$1,000,000 or more~ ;3�~ ;3+~ ;3]V#;3ۛbA~ ;376�~ ;3�;8333#FY�<03<@+Returns with long-term capital gain or loss<A<A<A<A<A<A== = = = = = >Selected asset type and>!Number4>@,Returns with long-term gain transactions [1]>A>B0>@(Returns with long-term loss transactions>A>A%?size of adjusted gross income ?!of?) Number of?) Number of ?CGain?) Number of?) Number of ?>Loss@�l�A���B�P�C�l�%D�a�%E���%F���%G��%H���%I���%J���%K���%L���%M���%N�k�O���+P���Q�c� R�P�S�~�T�P�U���V���W���X�P�Y�l�Z�p�[�}�%\���%]��%^���%_���%@"@!returns@!returns@! transactions@D@!returns@! transactions@?A AAAAAAAB#~ B$ @~ B$"@~ B$$@~ B$&@~ B$(@~ B$*@~ B*,@C.Corporate stockC/C/C/C/C/C/C/D4 All returnsD6G?\AD6GWAD6Q(MqAD6I[*A~ D6LD6�9� YAD7{�2u�E2Adjusted gross deficit~ E3[~ E3_z~ E3�E3B\3A~ E3:!~ E3I�~ E8/#7�F2 Under $20,000~ F3{G~ F3o�~ F3o�2)F3 cSAA~ F3+_� ~ F3G�~ F8G2$20,000 under $50,000~ G3�+~ G3#~ G3}EG3TRA~ G3O/~ G3g�0~ G8GPH2$50,000 under $100,000~ H3I\7~ H3#-~ H3CqH3c# fA~ H37^~ H3\-~ H8g�I2$100,000 under $200,000~ I3 ~ I3cƈ~ I3;�?^I3� �nA~ I3C~ I3c ~ I8+b�J2$200,000 under $500,000~ J3 ~ J3^) ~ J3<�<J3��yrA~ J3�$�~ J3 ~ J8}�!K2$500,000 under $1,000,000~ K3gNL~ K3v ~ K3��K3�OkA~ K3O&�~ K3�~ K8KM�L9$1,000,000 or more~ L:ä&~ L:~ L:lFL:�1fHNA~ L:n@~ L:��~ L;㗹!MPFootnotes at end of file.MMMMMMM+|NtTable 6c.--Individual Income Tax Returns with Short-Term and Long-Term Capital Gains and Losses, by Size of AdjustedNNNNNNEO=Gross Income and Selected Asset Type, Tax Year 1997 (Revised)OOOOOOO_PHW[All figures are estimates based on samples--money amounts are in thousands of dollars]QKQLQLQLQLQLQLQLRM4RI,Returns with short-term capital gain or lossRJRJRJRJRJRJSSS S S S S S TSelected asset type andT!Number5T@-Returns with short-term gain transactions [1]TATB1T@)Returns with short-term loss transactionsTATA%Usize of adjusted gross income U!ofU) Number ofU) Number of UCGainU) Number ofU) Number of U>LossV"V!returnsV!returnsV! transactionsVDV!returnsV! transactionsV?W WWWWWWWX#~ X$�?~ X$@~ X$@~ X$@~ X$@~ X$@~ X*@&Y.Bonds and other securities [2]Y/Y/Y/Y/Y/Y1Y-Z4 All returns~ Z6d~ ~ Z6��~ Z6�0}Z6 F�"A~ Z6g~ Z6_ ~ Z7 L�[2Adjusted gross deficit~ [3OC"~ [3U�A~ [3�&A[3XV@~ [3m�A~ [3)A~ [8מ\2 Under $20,000~ \3d~ \3?�~ \3\3^K�@~ \3G%�~ \3~ \8&�]2$20,000 under $50,000~ ]3J~ ]32�~ ]3s�]3mDN@~ ]3;ϼ~ ]3Kn~ ]8�^2$50,000 under $100,000~ ^3�~ ^3_=~ ^3gU^3x]@~ ^3~ ^3u~ ^8z6�_2$100,000 under $200,000~ _3S~ _3�~ _3{�_32@~ _3�~ _3B�~ _8z�`�l�%a���%b���%c���%d�}�%e�P�%f���g���h���i�P�j�l�k�p�l�}�%m���%n��%o���%p���%q���%r���%s���%t���%u�k�%v���%w���+x��� y�P�z�~�{�P�|���}���~����P�`2$200,000 under $500,000~ `3\~ `3PA~ `3L3`3lw@~ `3g~ `3��~ `8h!a2$500,000 under $1,000,000~ a3Z?A~ a3�)8A~ a3a3j�6@~ a3`5@~ a3�m�~ a8�b2$1,000,000 or more~ b3�~ b3on~ b3;�$b3e 'A~ b3� 0A~ b3NA~ b8[[�c03c@+Returns with long-term capital gain or losscAcAcAcAcAcAddd d d d d d eSelected asset type ande!Number4e@,Returns with long-term gain transactions [1]eAeB0e@(Returns with long-term loss transactionseAeA%fsize of adjusted gross income f!off) Number off) Number of fCGainf) Number off) Number of f>Lossg"g!returnsg!returnsg! transactionsgDg!returnsg! transactionsg?h hhhhhhhi#~ i$ @~ i$"@~ i$$@~ i$&@~ i$(@~ i$*@~ i*,@&j.Bonds and other securities [2]j/j/j/j/j/j1j-k4 All returns~ k6\(~ k6`� ~ k6;ҝKk6AeEHA~ k6�~ k6 Y"~ k7�l2Adjusted gross deficit~ l37q�~ l3;Y~ l3Ͻ�l3z@~ l3+Q~ l3Od�~ l8m2 Under $20,000~ m3�~ m3KV�~ m3�"�m3viʭ@~ m3Z�~ m3i�~ m8��n2$20,000 under $50,000~ n3W9~ n3df~ n3#L� n3 :A~ n3@�~ n3G ~ n8o2$50,000 under $100,000~ o3� ~ o3> ~ o3`�o3mV}nA~ o3[B~ o3{U�~ o8R�p2$100,000 under $200,000~ p37=�~ p3��~ p3�mp3o/i A~ p3c~ p3K~ p8Sv�q2$200,000 under $500,000~ q3�+~ q3�~ q3gq� q3�3�=A~ q3�<�~ q3e�~ q8�4�!r2$500,000 under $1,000,000~ r3f=~ r3b~ r3lAr3=\r�A~ r3��~ r3st�~ r8�s9$1,000,000 or more~ s:@~ s:G~ s:W�s:iƢG2A~ s: Sn~ s:_s~ s;��!tPFootnotes at end of file.ttttttt+|utTable 6d.--Individual Income Tax Returns with Short-Term and Long-Term Capital Gains and Losses, by Size of AdjusteduuuuuuuEv=Gross Income and Selected Asset Type, Tax Year 1997 (Revised)vvvvvvv_wHW[All figures are estimates based on samples--money amounts are in thousands of dollars]wwwwwwwxKxLxLxLxLxLxLxLyM4yI,Returns with short-term capital gain or lossyJyJyJyJyJyJzzz z z z z z {Selected asset type and{!Number5{@-Returns with short-term gain transactions [1]{A{B1{@)Returns with short-term loss transactions{A{A%|size of adjusted gross income |!of|) Number of|) Number of |CGain|) Number of|) Number of |>Loss}"}!returns}!returns}! transactions}D}!returns}! transactions}?~ ~~~~~~~#~ $�?~ $@~ $@~ $@~ $@~ $@~ *@�l���a���}�����%���%����%����%����%����%����%����%��}�%��P�%����%����������P���l���a���������%���%����%����%����%����%����%����%��k�%����%����%����+ .Real estate [3]/////1-�4 All returns~ �6d~ �6~ �6� ��6vA�:A~ �6�t~ �6OA�~ �7ş�2Adjusted gross deficit~ �3_N2~ �3!�!A~ �3�A�3�QO@�3*2,559�3*3,727�8*87,057�2 Under $20,000~ �3- SA~ �3b�~ �3WA�3qĚ�A~ �3MJ~ �3MJ~ �8 �6��2$20,000 under $50,000~ �3� ~ �3�~ �3�3L^QA~ �3,w~ �3+~ �8��2$50,000 under $100,000~ �3�~ �3J~ �3˝�3�&@�A~ �3{&T~ �3{&T~ �8}Rg��2$100,000 under $200,000~ �3Ks�~ �3´~ �33�3ijA~ �3�5~ �35~ �8G���2$200,000 under $500,000~ �3X~ �3?(P~ �3B��3�):RO�A~ �3A~ �3�A~ �8r!�2$500,000 under $1,000,000~ �35mA~ �3 �A~ �3A�3^@~ �3E@~ �3|@~ �8=��2$1,000,000 or more~ �3!OA~ �3)�A~ �3�1A�3VHI@~ �3!@~ �3@~ �8!��03�@+Returns with long-term capital gain or loss�A�A�A�A�A�A��� � � � � � �Selected asset type and�!Number4�@,Returns with long-term gain transactions [1]�A�B0�@(Returns with long-term loss transactions�A�A%�size of adjusted gross income �!of�) Number of�) Number of �CGain�) Number of�) Number of �>Loss�"�!returns�!returns�! transactions�D�!returns�! transactions�?� ��������#~ �$ @~ �$"@~ �$$@~ �$&@~ �$(@~ �$*@~ �*,@�.Real estate [3]�/�/�/�/�/�1�-�4 All returns~ �6wQ�0~ �6!�,~ �6wk�>�6s� ~A~ �6W~ �6/c� �7= SU��2Adjusted gross deficit~ �3Oh~ �32~ �3\A�31-�:A~ �3s�~ �3A~ �8�-��2 Under $20,000~ �3�.�~ �33 �~ �3 �3�4�7A~ �3g~ �38�~ �8� ��2$20,000 under $50,000~ �3�j ~ �3#Jf ~ �3/С�3XU7MA~ �3a~ �3זz~ �8K-y��2$50,000 under $100,000~ �3{$�~ �3Tg ~ �3���3d]ז`A~ �3{~ �3}�~ �8KW��2$100,000 under $200,000~ �3v<~ �3C�~ �3= �3ψT aA~ �3ߐ�~ �3;�~ �8oV�2$200,000 under $500,000~ �3?�.~ �3~ �3�3�:`A~ �3m~ �3J>A~ �8_~�!�2$500,000 under $1,000,000~ �33~ �3I�~ �3׏&�3gCƔMA~ �3 ~ �3@~ �8WL��9$1,000,000 or more~ �:ϼr~ �:�8k~ �:wB��:BfSA~ �:q�A~ �:Q�A~ �;C�!�PFootnotes at end of file.�������+|�tTable 6e.--Individual Income Tax Returns with Short-Term and Long-Term Capital Gains and Losses, by Size of Adjusted�������E�=Gross Income and Selected Asset Type, Tax Year 1997 (Revised)�������_�HW[All figures are estimates based on samples--money amounts are in thousands of dollars]��������K�L�L�L�L�L�L�L��l���~���P���������������P���l���g������������%����%����%����%����%����%����%��}�%��P�%����%����%������P���l���g�������������%����%����&����&�M4�I,Returns with short-term capital gain or loss�J�J�J�J�J�J��� � � � � � �Selected asset type and�!Number5�@-Returns with short-term gain transactions [1]�A�B1�@)Returns with short-term loss transactions�A�A%�size of adjusted gross income �!of�) Number of�) Number of �CGain�) Number of�) Number of �>Loss�"�!returns�!returns�! transactions�D�!returns�! transactions�?� ��������#~ �$�?~ �$@~ �$@~ �$@~ �$@~ �$@~ �*@�.Other asset types [4]�/�/�/�/�/�1�-�4 All returns~ �6�zA~ �6<1~ �6Q{�7)\B_q��2Adjusted gross deficit~ �3 �1~ �3�8=~ �3S t�35^�u�*A~ �3[]~ �3`@~ �8V�2 Under $20,000~ �3n~ �3#2~ �3K+�3�9?X#A~ �3�~ �3�p� ~ �8�*��2$20,000 under $50,000~ �373�~ �3ӫ�~ �37B�2�3s_;A~ �3� ~ �3gv~ �8t��2$50,000 under $100,000~ �3CB~ �3�0�~ �3O]v<�3=D�GLBA~ �3�; ~ �3�)~ �8Xd��2$100,000 under $200,000~ �36~ �33:�~ �3S.�33>�9EA~ �33x� ~ �3!~ �8S��2$200,000 under $500,000~ �3b ~ �3K~ �3�$�3GҸLA~ �3~ �3w�~ �8OC!�2$500,000 under $1,000,000~ �3u�~ �3c0-~ �3}q �3�%lj8BA~ �3x~ �3�3~ �8�2$1,000,000 or more~ �3�~ �3H�~ �3ρS �3KYiA~ �3�1~ �3�8Hzd�8U��03�@+Returns with long-term capital gain or loss�A�A�A�A�A�A��� � � � � � �Selected asset type and�!Number4�@,Returns with long-term gain transactions [1]�A�B0�@(Returns with long-term loss transactions�A�A%�size of adjusted gross income �!of�) Number of�) Number of �CGain�) Number of�) Number of �>Loss�"�!returns�!returns�! transactions�D�!returns�! transactions�?� ��������#~ �$ @~ �$"@~ �$$@~ �$&@~ �$(@~ �$*@~ �*,@�.Other asset types [4]�/�/�/�/�/�1�-�( All returns�5q= 7qA�5q= O�qA~ �5:Th�5G�A~ �5OhaI~ �5z~ �7�'Adjusted gross deficit~ �,c@~ �,;~ �,� �, 1� UA~ �,k,~ �,��~ �8CQj��2 Under $20,000~ �,Jib~ �,�!U_�,fff-VA�,4/B\A~ �,� � ~ �,� �~ �8S��'$20,000 under $50,000~ �,cws~ �,eo�,333cg\A�,��8FhA~ �,k�~ �,3ɥ~ �83��'$50,000 under $100,000~ �,kH~ �,� $|~ �,Y!�,~ �,É�<~ �,�?x�,j'yuA~ �,f ~ �,_�~ �8�'$200,000 under $500,000~ �,KN4~ �,�~ �,��,)� 1!vA~ �,�~ �,�0� ~ �8�=���|�&����&����&����&����&����&����&�� �����=����+��@���@��o@��@��@��@��@��@��@��@!�'$500,000 under $1,000,000~ �,� �~ �,T�~ �,�&��,I.�WskA~ �,C�~ �,��~ �8�1�N$1,000,000 or more~ �OP�~ �O�~ �OW� �O{DA~ �OL~ �OWsn~ �;o Q�r�Ej* Estimate should be used with caution because of the small number of sample returns on which it is based.�F�<�<�<�<�<�<R�EJ[1] Transactions with no gain or loss are included with gain transactions.�G������+��E�[2] Bonds and other securities include U.S. Government obligations, State and local Government obligations, and other bonds, notes, and debentures.�E������{�Es[3] Real estate includes residential rental property, depreciable business real property, farmland, and other land.�E��������E�[4] Other asset types includes all other asset categories not included in the above categories, including put and call options; futures contracts; mutual funds, except tax-exempt bond �E��������E�funds; tax-exempt bond mutual funds; partnership, S corporation, and estate or trust interests; pass-through gains and losses; livestock; timber; involuntary conversions; depreciable �E�����f�E^business personal property; residences; unidentifiable assets; and capital gain distributions.�E��������E�NOTES: Number of returns with gain, plus number of returns with loss, does not add to the total column because some returns showed both. Detail may not add to totals because of �E��������E�rounding. Comparisons across tables may differ because of misreporting of holding periods and the varying methodologies in classifying these.�Ea�QYSource: IRS Statistics of Income Bulletin, Summer 2002, Publication 1136 (Rev. 08-2002.) �E�E�E�E�E�E�E]P(��P� �BB4 = ��pA> ��������?�?�?�?mmBw$�V$�VĺoBػ�*0�oBػ��oBػ�*0�*0ػT��)oBoB�(0ػnB�(0oB<�<�`��( �(�h�p�<�qq     ��" �������������������������������