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u+mTable 3.--1999 Individual Income Tax Returns With and Without U.S. Income Tax and With Income of $200,000 or






{
+sMore Under Alternative Concepts: Distribution of Returns by Ratio of Adjusted Taxable Income to Income Per Concept












42,[All figures are estimates based on samples]







%
Adjusted gross income concept

Expanded income concept

.&Tax status, ratio of adjusted taxable


 Cumulative

 Cumulative$income to income per concept
 Number of Percentage percentage Number of Percentage percentage

returnsof totalof totalreturnsof totalof total

(1) (2) (3) (4) (5) (6). Total~ 
(贠�~ %Y@~ 1~ (W�~ %Y@~ 1' .Returns without U.S. income tax~
(橜~ %
$@~ 1~ (海@~ %
$@~ 1% "Returns with U.S. income tax:

(
 %
 %
 (
 %
 %. Total~ 
(�6�~ %
兠@~ %Y@~ (�/�~ %
兠@~ %Y@:"2 Ratio of adjusted taxable income to income per

(
!
!
(
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# " concept:

(
 !
 !
 (
 !
 #/Under 5 percent~ 
)槒@,[1] ,[1]~ )軟@~ &
$@~ &
$@/5 under 10 percent~ 
)敂@~ -
$@~ &
$@~ )篅~ &
>@~ &
>@/10 under 15 percent~ 
)瑻~ &
4@~ &
4@~ )寮@~ &
>@~ &
N@/15 under 20 percent~ 
)瓳~ &
4@~ &
D@~ )缘@~ &
4@~ &
€V@/20 under 25 percent~ 
)€~ &
$@~ &�?~ )]籃~ &
>@~ &
€[@/25 under 30 percent~ 
)l碄~ &
4@~ &
€Q@~ )c稝~ &
4@~ &
€a@/30 under 35 percent~ 
)昂@~ &
>@~ &�?~ )€伤@~ &
N@~ &@/35 under 40 percent~ 
)驴@~ &
>@~ &
€a@~ )+藹~ &
N@~ &@/40 under 45 percent~ 
)€犓@~ &
N@~ &
纆@~ )纜褸~ &
T@~ &
爐@/45 under 50 percent~ 
)皆@~ &
€V@~ &
€q@~ )@临@~ &
€[@~ &
€{@/50 under 60 percent~ 
)�鯜~ &
w@~ &@~ )�麫~ &
纜@~ &"@/60 under 70 percent~ 
)�A~ &
@夽~ &
H桜~ )愹A~ &
嶡~ &
滰/70 under 80 percent~ 
)渁!A~ &€7@~ &
瓳~ )凙 A~ &€5@~ &
T疈080 percent or more~ 
*頟[~ '
窣~ 'Y@~ *n怹~ '
f稝~ 'Y@#3[1] Less than 0.05 percent.

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$?37NOTE: Detail may not add to totals because of rounding.

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$a3YSOURCE: IRS, Statistics of Income Bulletin, Spring 2002, Publication 1136 (Revised 6-02).

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