\pJames N. Willis PlG uV(=8`|49]nB  dMbP?_"*+%, -[Dr1' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001' MS Sans Serifns Serif0001 xArial1 Arial1 Arial1 Arial1 Arial1j Helveticaelveticaerif000T^ l 0T1jLF0@1' MS Sans Serifns Serif0001j Helveticaelveticaerif000T^ l 0T1jLF0<1' MS Sans Serifns Serif0001 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" ";;@" "41#,##0" ";\-#,##0" ";;@" "1.#,##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" ";;@" " " "@(%#,##0" ";;\-#,##0" ";@" "+(#,##0" ";;\-#,##0" ";@" "#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";0" ";@" "0-*#\,##0" ";\-#,##0" ";;@" "1."*"#,##0" ";\-#,##0" ";;@" ".+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)0.00" " 0.00" "0.00" ";@" "0.00" ";;@" "# 0.00" ";;\-\-" " 0.00" ";;@" "0.00" ";@" "0.00" ";@" "0.00" ";;@" " ##0.0E+0mm:ss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} }  } }  } } } $} } $ }  } $ }  }  } !!m } ""I } ## } $$I } %%m } &&I } '2$ } 3$  3,l@3,@3,Q@ 3,#3,p*3,*3,B23,.83,n@ 3,$@ 3,@ 3,@ 3,@ 3,!@3,@3,!@3,!@3,!@3,!@3,@3,@3,#@3,%@3,@3,#@3,@3,(@3,83,v@3,$@3,@3, @Table 1.4CV--2001 Individual Income Tax Returns: Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross IncomeME(Coefficient of variation for number of returns and amount (percent)) Number Adjusted!Salaries and wages"!Taxable interest"!Tax-exempt interest" ! Dividends "  !State income tax refunds "  !"#$%&'()*+,-./012%$Size of adjusted gross income %of% gross income& Number of&Amount& Number of&Amount& Number of&Amount & Number of &Amount & Number of &Amount ''(''''''')))))))) )!)")#)$)%)&)')()))*)+),)-).)/)0)1)2)+,returns, less deficit,returns-,returns-,returns- ,returns - ,returns - ''(''''''')))))))) )!)")#)$)%)&)')()))*)+),)-).)/)0)1)2).~ /~ /~ /~ /~ /~ /~ /~ / ~  /"~  /$~  /&~  /( 00(000000011111111 1!1"1#1$1%1&1'1(1)1*1+1,1-1.1/10111213All returns, totalN@aÓ?(?o_?㥛 ?jM?St$?_vO?s? 2w-!?~  Z@ 7d? o_? 45(666666677777777 7!7"7#7$7%7&7'7(7)7*7+7,7-7.7/7071727 9No adjusted gross income?*:H?H@z6>W@l g@1@%"@H@ y):@ 7d @ cZB@ 8d @ 4:( 9$1 under $5,000 HP?  +? y):? D9? q -@ (@ z6>W['@ {PK4@ Y @ t@ !u )@ z61@ 4 : (  9$5,000 under $10,000 9m4? S? ( 0? L F%u? ٬\? -F@ 4:(9$100,000 under $200,000#?Zd;O?S? q??7A` @~ r@eXw@ ^I +? u @ @߾? ˡE}@ 4:(9$200,000 under $500,0009#J{?Ciq?{?MJ?Cl?Q@F%u@k+ݓ @ ? gj@ @߾? 1Z@ 4:(!9$500,000 under $1,000,000e`TR'?-C6?1? rh?ioT?L7A`@a4?٬?n??߾?~ @L@>٬\?{?J +?~  L@ ec]? x#? gs? 4:($9$5,000,000 under $10,000,000ŏ1w?Af?Cl?H}?V}b??߾?"~j?' ? ZӼ? ~jt? pΈ? d]K? 4:(9$10,000,000 or moreʡE?d`T? -- --N@aã?HPsr?(~k ?Pkw? +?  --  ?? a2U0*C? 4:(3Taxable returns, total]C?HP?9#J{?M O?u?oʡ?HP??? ͪV? x#? H}8? Oe? 45(666666677777777 7!7"7#7$7%7&7'7(7)7*7+7,7-7.7/7071727 9No adjusted gross income\m:@ g*@V}bA@@g4@m48@ ^) @n0R@ h"lx?@ W@?5(@;M 9@ ʡE@ ?Ɯ@ |?5^%@ H}/@ 4:( ,l@!,!@",!@#,!@$,!@%,@&,!@',"@(,#@),#@*,%@+,@,,{ -, .,9/, 0,L1,L2,W3,)W4,`5,76,7, 8,9,:,;,<,=,>,?, 9$15,000 under $20,000 Ӽ? uq ? 9#J{? +e? .1@ ݓE@ _L&@ #<@ V- @ >٬@ V-]@ ŏ1w-#@ 4 : ( !9$20,000 under $25,000!~jt?! ?!xz,C?!Bi?!x $(~@! r@!K7a)@!7d8@! HPs @! ;pΈҞ@! MbX@! +e"#@! 4!:!(!"9$25,000 under $30,000"+ h?"Biq?"-C6?">٬\?"Fx $@"ǘV@":&@"`TR'9@" + @" ݓE @" ZB>@"  y@" 4":"("#9$30,000 under $40,000# c?#Oec?##~j?# ?#Q|?#w-!@#Ș@#B`";1@# Zd;@# 46<@# V}b@# oŏ@# 4#:#(#$9$40,000 under $50,000$ h"l?$ h"lx?$?߾?$?~ $b@$l g@$?߾@$/-@$ †W2@$ *D@$ V-@$ ]FxK@$ 4$:$$%9$50,000 under $75,000%$C?%io?%H.!?%9#J{?%ݵ|г?% @%tF@%<, @% (~k ?% T@%  ?% +Y@% 4%:%(%&9$75,000 under $100,000&]K=?&S?&58EGr?&-?&u?&oŏq@&,eX@&x $(~L!@& ^I +?& ( @& Y8m?& 0' 5@& 4&:&(&'9$100,000 under $200,000'x#?'M O?'ͪV?'Y?'o_?'n4@ @']K=@'/$@' -1?' ,Ԛ' @' W[?' 2U0*@' 4':'('(9$200,000 under $500,000(/$?(ׁsF?(0' ?(F%u?(?W[?(z6@(oŏ@(ܵ| @( r鷯?( @( 3?( _L@( 4(:(((!)9$500,000 under $1,000,000)vq -?)cZB?)0' ?)6W[?)St$@)8EGr?)S㥛@) A`"?) sAO@) oŏ?) rh @) 4):)()*9$1,000,000 or more* cZB>?*Gx $(?*/' ?*fj+?*jMS?*.!u?*Zڊ?*X5;N?* [B>٬?~ * T@* N@a?* Aǘ?* 4*:*(*!+;Nontaxable returns, total+<,Ԛ?+(?+\C?+Af?+}?5^I?+6+>+>+>+>+>+>+?+?+?+?+?+?+?+?+ ?+!?+"?+#?+$?+%?+&?+'?+(?+)?+*?++?+,?+-?+.?+/?+0?+1?+2?+3?+4?+5?+6?+7?+8?+9?+:?+;?+<?+=?+>?+??+@?+A?+B?+C?+D?+E?+F?+G?+H?+I?+J?+K?+L?+M?+N?+O?+P?+Q?+R?+S?+T?+U?+V?+W?+X?+Y?+Z?+[?+\?+]?+^?+_?+`?+a?+b?+c?+d?+e?+f?+g?+h?+i?+j?+k?+l?+m?+n?+o?+p?+q?+r?+s?+t?+u?+v?+w?+x?+y?+z?+{?+|?+}?+~?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?+?",Footnotes at end of table.,B,B,B,B,B,B,B,B, B, B, B, B, ,,(,,,,,,,,-Table 1.4CV--2001 Individual Income Tax Returns: Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued-C-C-C-C-C-C-C-C- C- C- - M.E(Coefficient of variation for number of returns and amount (percent)).C.C.C.C.C.C.C.C. C. C. . //C/C/C/C/C/C/C/C/ C/ C/ / 0D0EAlimony0F0GBusiness or profession0H0H0H0E Capital gain0I60 G.Sales of capital assets reported on Schedule D0 J0 J0 J0 K0K1MSize of adjusted1Nreceived1O1P Net income1Q1PNet loss1Q1N distributions1Q1 PTaxable net gain1 Q1 PTaxable net loss1 Q1 RShort-term capital gain1S2T gross income2U Number of2UAmount2U Number of2UAmount2U Number of2UAmount2U Number of2UAmount2 U Number of2 UAmount2 U Number of2 UAmount2 V Number of2VAmount3X3Yreturns3Z3Yreturns3Z3Yreturns3Z3Yreturns3Z3 Yreturns3 Z3 Yreturns3 Z3 [returns3\4]~ 4^*~ 4^,~ 4^.~ 4^0~ 4^1~ 4^2~ 4^3~ 4^4~ 4 ^5~ 4 ^6~ 4 ^7~ 4 ^8~ 4 _9~ 4_:53All returns, total5aT㥛Ġ@~ 5aޅ@5aHPs?5a`"?5alV}?5aׁ?5aioT@5aT㥛Ġ5@5 arh|?5 a&S?5 aTR'?5 a$~?5 b镲 q?5bu? 69No adjusted gross income6c7d N@6cZB>UR@6cS#@6c&SR@6ca2U0*) @6c㥛 0 @6co8@6cH4@6 c&†@6 cJ +@6 cEJY@6 c h"lx@6 d$(~+$@6d'†WJ@79$1 under $5,0007cJB@7c48E@7co @7c+eX@7cm4 @7coʁ,@7c2 @7cfj;0@7 cMbX@7 c # @7 cͪ@7 cHP@7 d/L F!@7dΪV,2@89$5,000 under $10,0008c&䃞4@8cd]F8@8c|a2U@8c7[ A@8c -@8c|?5~)@8cE%@8cN@c8@8 cx $(@8 c.!#@8 cW[@8 cgj+@8 d -#@8d37;@99$10,000 under $15,0009c y/@9c/ݴ2@9cv=@9c<, @9c@9c r'@9cҭ(@9c( C@9 c|a2U@9 cR'!@9 c鷯@9 c1*@9 d O#@9d鷯,2@:9$15,000 under $20,000:cB ,@:c?.0@:ca4 @:c6[@:c.n@~ :c @:c/$%@:cV-;@: cH@: c"uqM@: cQI@: cC,@: dB>٬z"@:daTR'I/@;9$20,000 under $25,000;cBiށ0@;cׁs3@;cTR'0 @;c-@;c'i@;c?5#@;c9m4)@;cz68@; cj+]@; cCiq@; ciqN@; ctF@; d( %@;dqh3@<9$25,000 under $30,000<c$S1@<csA5@<c y@<c~8gD)@<c$~{@<cI$@<cK='@<c`TR'HE@< c|гY5@< c`TR'`"@< c @< c^@< d%'@<dX93@=9$30,000 under $40,000=c '@=cx $(,@=csA@=cF8@=cs@=cT @=cl gs @=cQ{9@= cT㥛Ġ @= c^)G@= cjt@= c|a2U@= df@=d|Pk1@>9$40,000 under $50,000>cQI.@>cܵ|02@>cEGr@>c8EGry@>cd]KG@>cQI @>c`"ۙ!@>cDioI?@> c>yX5 @> c@> cBf@> cI.!@> dx $(~ @>d ,@?9$50,000 under $75,000?c鷯)@?c:.@?c5;N@?cH.! @?c/$@?c h"@~ ?c @?cJYh1@? cfaV@? c*@? ck+ݓ@? c`vOj @? d^K=[@?d?ܵ|%@@,lA,B,C,D,E,F,G,H,I,7J,K,L,M,N,O,P,Q,R,S,T,U,V,W,X,Y,?Z,![,\,9], ^,_,q@9$75,000 under $100,000@cJ6@@c9v_;@@c(@@c<,@@c o_@@cK7!@@cgs@@c ^)4@@ c$(~@@ c +Y@@ ccZ @@ cH @@ d#t@@dd]F(@A9$100,000 under $200,000Aco:@Acݵ|Ѓ:@Ac@Ac|г@Acqh@AcY@AcQI@AcsQ@A cOe@A cׁsF@A ca4o@A c@A dH}8@Ad @B9$200,000 under $500,000Bcm:@Bc{/LbC@Bc~:@Bc q@Bc]C@Bc$(~@Bc{P @BcA`jB@B cK7A`?B cM O@B cK=U@B cy):@B djt @BdƋ@!C9$500,000 under $1,000,000 Ce** Ce**Cc=U-@Cc?W[l @CcZӼ@Cc@CctF'@CclV}D@C c?C c!lV@C c\C?C cۊe?C dZd;@Cdё\C@#D9$1,000,000 under $1,500,000 De** De**DcmV}@Dc_vO@DcbX9@Dc1%@Dc?1@DcK4jU@D cV-?D cͪ@D c8EGry@D cz6@D d@߾ @Ddhs@#E9$1,500,000 under $2,000,000EcK4C@Ec?ܵF@EcV-@Ec?u@Ec8EGr@Ec_Q@EcSt$1@Ec,eXH@E c^)?~ E cHm@E c&†@E cZڊ@E dܵ|P@Ed( 0@#F9$2,000,000 under $5,000,000Fc_)ǚ4@Fca+eH@Fcfa?FcR!5@FcQڛ@Fce@FcǺ%@~ Fc?@F c r?F c}?5^I?F c8d`?F clV}?F da+e?FdK=@$G9$5,000,000 under $10,000,000Gcz6{3@~ Gc6@Gc_L?Gcb48 @Gcz6?Gcm?Gcs;0@GcQ@G c-?G c_L?G cΪV?G c=,Ԛ?G dA`"?~ Gdhf@H9$10,000,000 or more He-- He--Hcfj+?Hc9EGr? He-- He-- He--H -- H ct$~?H eZӼt? H e--H -- H d2U0*?HeH?I3Taxable returns, totalIagj+6@Iaݓ@IaAf?IaN@?Ia_vO?Ia h"l@Ia c@IaH}7@I ad]Fx?I a/$?I a,eX?I a=yX?I b?ܵ|?IbtF_? J9No adjusted gross incomeJfK=V@JfK=V@Jc D@JcAf>@Jc,eXw)@JcZ @JcST@Jc\CmW@J c/$nB@J cгY@J cyX5ͻD@J cUN(E@~ J d@Jd1w-!6@K9$1 under $5,000 Kg-- Kg--~ Kc@Kc{PC@Kc䃞ͪkQ@Kc~:pQ@Kc(@Kc<5@K c Ac@K cs @K cJYF1@K c&S3@K dZB>)@~ Kd@L9$5,000 under $10,000Lf?D@LfJY8D@LcQI@Lc0*U#@~ Lcٝ@Lc6[8@Lc&-@Lc~j\A@L c!u @L c$@L ce`TRg#@L ch"lxz%&@L dqh/@Ld?N>@M9$10,000 under $15,000Mcv_4@Mc4@7@Mc*D@Mc?5^I@McV-2(@McN@1@McZӼ.@Mc/$K@M cMStd@M cU!@M ck @M c2w-!"@M d&)@Md(~k)5@N9$15,000 under $20,000Nc$1@Nc+e3@NcQkw"@Nc4@"@Nc<,Ԛ!@Nc^)G(@Nc}8gD(@Nc6;N)@@N cCl'@N c؁sFv@N cV؟@N cS!u@N dB>٬%@Ndv1@O9$20,000 under $25,000OcB>٬j5ޓ7-0*!"0*Є(9,<@O cfc]F@O c0' !@O c3@O cǺ0@~ O d(@Od@߾<5@P9$25,000 under $30,000Pcܵ|`4@Pc_vO:@Pc$(~+@Pcc]K@PcZӼ @Pc/$F'@Pc-)@PcsA?F@P cn@P c#@P cZd;@P c F%u@P d]m(@PdǺf6@Q9$30,000 under $40,000QcV/;'@Qct-@Qc8m4 @Qc٬\m@Qcۊed@Qc*D @QcH.!!@QcQIF:@Q ct$@Q c+@Q c\ Ac@Q ce`TR'@Q dOjM@Qd:M3@R9$40,000 under $50,000Rc .@Rcqh2@Rc48 @Rc:@Rcs@RcR'A!@Rc1*!@RcS!u?@R c5^I @R c<,@R c1Zd@R cV؟@R d~@Rd{-@S9$50,000 under $75,000Scu*@ScV-.@Sc( @ScGx $ @Sc?d@Sc|a2U0j@ScZڊ}@ScE1@S cı.n@S cC6@S c.1@S cޓZ @S d1Z@Sd g &@T9$75,000 under $100,000Tc)Ǻ6@Tc yi;@Tc&1@TcV/@Tc7@Tc y!@Tcw#@Tc$~5@T cHP@T cx $(~@T c? @T cͪ @T dQI@~ Td@U9$100,000 under $200,000~ Uc@UcL F%:@UcK=@UcBi@UcMJ@Uc~:p@UcXр@UcSQ@U c@~ cx?@~ cx@@~ cx@@~ cxA@~ c xA@~ c xB@~ c xB@~ c xC@~ c xC@~ cxD@d3All returns, totaldby&1?~ dbU@db/'@db=,Ԛ?dbz,C?db46<=@dba+e?dbH?d b@d bq@d b2%#@d bs;@d a1%@daF_? e9No adjusted gross incomeedk+ @ed_vO@edsF@edx&1 @edV-=#@ed!u @edBiޱ@edR! @e d?߾>@@e d~:p&@e dS!u8@e d qk2@e co0@ec')+@f9$1 under $5,000fd;M @fd[Ӽ}!@fdx#<&@fdׁsFt(@fcd]Fx!@fcF_8,@fcY@fc@߾%@f c=US@~ f cA@f c/$O@~ f cA(@f c;pΈ:@fcK=eG@g9$5,000 under $10,000gdC6Z@gdC6Z@~ gdy@gdZڊ}"@gcgs#@gc0' U?@gcio @gc[ Aq(@g c/$O@g cQڻL@g c6ٌ&@jc*:(&@jcfc]8@jcZd;O @jcAǘ[&@j cm4Q@j c+ݓR@j c"~J@j csAD@j c1]C@jc{U@k9$25,000 under $30,000kd4@@kd0L F!@kd;pΈҾ,@kd6;Nё'@kccZ'@kc-1@kcaTR')!@kc%䃞&@k c"uK@k cXU@k cvK@k cc=yL@k cI +B@kc+پS@l9$30,000 under $40,000ld0*@ldMSt@ld@'$@ld]C+#@ld c@ld9v4@ldǺ@ldB>٬z@l dQID@l d4@K@l d!rhL@l dM OO@l c\ AcL8@lcScH@m9$40,000 under $50,000mde`TR'@mdTR'@mdtV%@md C!@mdkwc@md r,@mdD4@md#~j<@m dA@m dPnR@m c0*u@@m c|?5B@m c' 9@mc/L G@n9$50,000 under $75,000ndn @nd-g@~ nd΄@~ nd"@nchs@nc $@nc $(~@nc?W[,@n c^I 8@n c,Ԛ?E@n csh|A@~ n c]@n c,eXw.@nc o_~G@o9$75,000 under $100,000ods@odQ|@~ od@odBf@ock @oc5;N(@oc h"l@oc -@o cLJ@@o cj+D@o cK4D@o cDQD@o cJY2@oc;pΈC@p9$100,000 under $200,000pd h"lxz@pd:#J{/@pdu@pd;M @pd) 0@pd^)@pd@pdT㥛 @p d|?5^:2@p d'†Wz>@p c6[05@p c\ Ac4@p c'#@pc<3@q9$200,000 under $500,000qd0*@qdǺ@qd9#J@qdǘ@qd rh @qd( @qdjt@qdx $(@q d?W[)@q dAǘK8@q d(/@q dV-O>@q ct@qcBfj-@!r9$500,000 under $1,000,000rd%䃞?rdqh@rdMSt$ @rdAc] @rd;Nё\@rdǘV @rdOn?rd_v@r dgDioe @r dׁsFT2@r dgj+v#@r d6;,@r c@rc0*X"@#s9$1,000,000 under $1,500,000sdDio?sd$~@sdI&† @sd_L@sdK= @sd O @sd+ݓ?~ sdp@~ s dB@s dS-@s d8gDi"@s d|a26@s cU@sc!@#t9$1,500,000 under $2,000,000tdݓ?td@td8gDio @td镲@td|?5@tdׁs&!@td_vO?tdׁs@t dlxz,@t dH.@t d9EGr@t dJY&-@t c' @tcZd; @#u9$2,000,000 under $5,000,000ud h"?udK7A`?udׁs?ud @ud䃞ͪ?udW/'@~ ud V@uduq ?u dNё\@u dd`@u dr @u d٬\- @u cBi?uc%u @$v9$5,000,000 under $10,000,000vd>yX5?vdDJ?vdׁsF?vdHPs?vdq -?vd:M @vd0*?vd$(~k?v d|?5^?v d7[ A@v d;pΈ@v d48EG?v cho?vcΪV?w9$10,000,000 or more wf-- wf-- wf-- wf-- wf-- wf-- wf-- wf--w dZڊ?w dm4? w f-- w f--w c{?wc-C6:?x3Taxable returns, totalxb~:p?xb1%?xbгYZ@xbV/?xbo_@xbo_@xbH}8?xbZd;?x b`TR'` @x bsA@x bQkwb%@x b.n|@x a ^)K@xa}гY? y9No adjusted gross incomeydY8F@ydEGr!@yd<,<@yd@߾!@yd5^I zC@yd†Wr@ydCiqI@yd7@y dǺ7@y dҍ@y dpΈhB@y d $(~D@y cΈK@ycjMI@z9$1 under $5,000zd=yX1@~ zdx@zc|гJ@zco_M@zcs*@zc3D4@zcSK2@zc9# B@z gH.T@z gH.T@z g&1X@z g&1X@z c]mE@zchsP@{9$5,000 under $10,000{dLJ )@{d.16@{c $(~7@{cy):"@@{c؁sF/@{cm4P=@{c,@{cho:@ { f-- { f--{ cswS@{ c?X@{ cBi&J@{c OS@|9$10,000 under $15,000|djMS%@|d*D,@|d{/Lj4@|dR'7@|cgj+6+@|cHn5@|c0*'@|cQIp0@ | f-- | f--| c!uX@| c!uX@| cOe@@|c6yX5- @ c-A@ c6[R@ ct$@@ cec]B@ c%䃞:@c㥛 hH@9$50,000 under $75,000dJ + @dj+@dk+S@d0' @c9v@c6[$@~ chx@cxf@ c@߾9@ cꕲ qG@ c;NёA@ c-D@ cX2ı/@cڬ\mMJ@9$75,000 under $100,000dT@dBi@d~: @dh"lxz@cPk@cqh`(@c~:p@cAfg@ c h"@@ c[B>D@ c'†WD@ cQ|azD@ c9m402@c' ~D@9$100,000 under $200,000d/$@drh@dV-@dmV}@du%@d2ı.n@dE@dˡE @ d-!lV2@ dec>@ ciot5@ cd`T"6@ c&†#@c h"\4@9$200,000 under $500,000d&1@d]m{@d q[@dsr@d[Ӽ @dsFF @d镲 @dI&†@ d٬\)@ dc=y8@ da+e/@ dOn"?@~ cx@cT㥛@.@!9$500,000 under $1,000,000d}b?dT@d-1 @d#4@d+ h@dea!@dr?dyX5;@ d?u @ dk 2@ dT#@ db=y,@ c}8g@c "@9$1,000,000 or moredZӼ?d0*D?dsh|??dTN?dm4?da4?d8gDio?dгY? d_@ dM O? d58EGr @~ du@ c[B>٬?cy&1?!;Nontaxable returns, totali58EGr@iec]?iV-@iYڊ@ik+@i9c@igj+v @i=U+@ ifj7@ iǺ 0@ i4@ ih|?+@ ht*@hV}b&@"Footnotes at end of table.yjjjjjzz z z j j Table 1.4CV--2001 Individual Income Tax Returns: Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued   ME(Coefficient of variation for number of returns and amount (percent))      A{9Sales of capital assets reported on Schedule D--continued||||||| | | | | ||#n#}Net short-term partnership/~} Long-term~} Long-term~}Net long-term gain from~ }Net long-term loss from ~ } Long-term  ~! }Long-term gain from other~m%$Size of adjusted gross incomer S-corp losssr capital gainsr capital losssrsales of capital assetss rsales of capital assets s rloss carryover s rforms (2119, 4797, etc.)smtV Number ofVAmountV Number ofVAmountV Number ofVAmountV Number ofVAmount V Number of VAmount V Number of VAmount V Number ofVAmount*+[returns\[returns\[returns\[returns\ [returns \ [returns \ [returns\w~ xD@~ xE@~ xE@~ xF@~ xF@~ xG@~ xG@~ xH@~ xH@~ xI@~ xI@~ xJ@~ xJ@~ xK@u3All returns, total~ v@sF?K7A`?<,Ԛ?Oe?JY8?ioT?ho? 1? >yX5? '@ Έ ? Q|?b48?8 9No adjusted gross income>W[_-@l g @bX9H@~ 8l@ O @_vO@=U-@ǘ@ Ǻ@ 2U0*@ b4@ z):K @ ea!@^I + @9$1 under $5,000fe`TR<@f!rh1P@L F%5@Ac] "@hs@&†W@W@Ș$@~ @ yX5͛!@ fs%@ f&@ x,@7d8@9$5,000 under $10,000fd]K;@fd`T2B@|PkZ@Af%@$@1@@߾@6-@ Ǻ@ io!@ fӼ #@ f\C$@ S㥛+@&䃞ͪ5@9$10,000 under $15,000 h"A@XE@Mb@:@K=@Ԛ@!rh@_$@ @ N@a#@ f䃞ͪo%@ f?߾%@ :pΨ'@z6>W/@9$15,000 under $20,000fͪϥ:@fW;&@Ǻ 2@9$30,000 under $40,000~j44@H}B@ @^)@F%u@<@ r@ cZB^!@ HP@ ނ@ f鷯'!@ fm4!@ A @s '@9$40,000 under $50,000UH7@_NB@H.@?@UN@g3@?@^)!@ _@ N@a@ f Oe"@ f؁sF"@ Ʌ @F%uh*@9$50,000 under $75,000y)z+@,Ԛ6@&1@3ı.n@鷯 @@@W/' @=U+@ B`" @ St$@ f@ fJY@ *DX@&†w"@9$75,000 under $100,000nR-@^)2@ݓ @Bi^@bX9H@9#@%䃞 @xz,C@ Cl@ jM@ f@ f:@ B`"@1w-!!@9$100,000 under $200,000MbX @~ @tF@'†WJ@DJ@On@%u@ڊ@ ǘ@ HPs @ ( 0@ x&1@ Dl@ @,l@,y@,s@,}@,}@,}@,~@,M7,$@,z@,q@,r@,s@,s@,w@,w@,s@,w@,s@,x@,u@,y@,{@,p?,+@, @,C@,@ ,q,9q,),))9$200,000 under $500,000MbXy@hoA@ ?/L F@'†WJ@V/@:M@S @ 䃞ͪO@ Ps @ fNbX9@ f[ A@ c]F@s{@!9$500,000 under $1,000,000 0* @~ $@T?ho@W[@@Tt$?Pk@ +Y@ @~ f4x@ f@ tF_@_@#9$1,000,000 under $1,500,000V@ޓZS@KY8?B@o_@J{/L&@!u@jt @ ea!@ Qkwb@ f qۨ@ f_Q@ -@KY8օ@#9$1,500,000 under $2,000,000}bY@N@@o_?"uq @R!u@ё\C@ZӼ?faV@ Bi@ &†@ fn4@B@ f!@ 9v@x&1@#9$2,000,000 under $5,000,000Fx?z,Ck@c=yX? y?c]F?JY@jt? h"lxz? ? z,C@ ft@ fj+@ ?߾?Bi@$9$5,000,000 under $10,000,000&S?Ciq?:M?&S?|Pk?DJ?K46?[ Ac? 鷯? ˡE? fK7 @ f+e@ qh?+?9$10,000,000 or more f-- f--MbX?-C6Z? f-- f-- f-- f-- f-- f-- f-- f-- #J{/L?tF_?3Taxable returns, total1Z@^@mV}b?( 0?r?"~j?=yX?MbX9? ʡE? 3? @ S:@ tn@~ 0b@8 9No adjusted gross income5;N!:@`vO*@7l@@HP@?H@ۊeD#@46<-@( ~@ _vOfM@ 1@ z6>@@ Ciq*$@ #wB@&†@9$1 under $5,000fjML@fX5;NP@fHP@fkwc@+e2@Pkw2@f#g @f&&@ fy&1l0@ fH@1@ fBH@ fw-!tJ@ f_LBD@f]CE@9$5,000 under $10,000f/$B@~ f`@S㥛@7d 3@D%@) 0/@`TR'`$@6>W[9@ 4@'@ ^)1@ f8gDio`4@ fhoa;@ [ AC;@t$D@9$10,000 under $15,000fQIL@f#Q@~ Z@K4#@T"@c'@uq !@$C*@ 1*#@ tˎ+@ f Y1@ fڊ3@ t$3@?ܕ9@9$15,000 under $20,000f?ܵ@@fsAM@'1Z@?ܵ\ @~ @@=U?lq@HP@Qڛ@HP@ʡE @ ET@ &S @ fs@ f8m@ Ș@&@!9$500,000 under $1,000,0006@ @}?5^@gs?†Wʲ@9@R@S?ʡE @ w/]@ /$ @ fI&@ fAc]K@ rh@ݓ@9$1,000,000 or morez):?M?H.?a4?镲 ?I +?S!uq? q? #~j?~ b@ W2ı@ `TR'@ x?ʡE?!;Nontaxable returns, total6[@%@Ǻp@~8gD@ -x@ho@EGr@o_@# @ Psג@ @ ho@ /L F@ 7$@ho@@"Footnotes at end of table.jjjjzjzz     Table 1.4CV--2001 Individual Income Tax Returns: Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued   ME(Coefficient of variation for number of returns and amount (percent))      "Long-term loss from other K"Net long-term partnership/!Net long-term partnershipSchedule D capitalK3 {+Sales of property other than capital assets | | | Total taxableKSize of adjusted$rforms (4684, 6781, and 8824)s S-corp gain S-corp lossrgain distributionsp Net gain  Net loss  rIRA distributionsp gross incomeV Number ofVAmountV Number ofVAmountV Number ofVAmountV Number ofVAmount V Number of VAmount V Number of VAmount V Number ofVAmount+[returns\[returns\[returns\[returns\ [returns \ [returns \ [returns\,l1,7,,,,,,,,,,,,,,,!,#,,,$,7,, ,,,,,,,,.~ xK@~ xL@~ xL@~ xM@~ xM@~ xN@~ xN@~ xO@~ xO@~ xP@~ x@P@~ xP@~ xP@~ xQ@3All returns, totalPs%@c]F@Ș@|?5^?†W2 @'i@sA?QI@ 9#J{@ 6[ @ <,T @ 'i @ h"lx? h"lx? 9No adjusted gross income~ %@32@fV}b'@fW/'@f q+-@f\C @S㥛@Ǻ0&@ [B>!@ $~{@ <,@ >W[?@ JYf$@JYf$@9$1 under $5,000fpΈ`P@f-K@fT㥛Ā2@f鷯l?@f?5@fH}8A@V@{@ F_H8@ ?߾:@ 鷯,6@ bC@ /'$@/'$@9$5,000 under $10,000f<,B@f7A`XH@f0*2@ffc]ܞG@fDio5@f6;ND@0*@oʁ#@ ŏ1w-6@ sA<@  h4@ (~k9E@ Zd;@Zd;@9$10,000 under $15,000fA`S@fx#R@f#J{/0@f(-8@fV}b9@fu)K@{@%C%@ tFo5@ Pkw9@ 9(<@~:$@ z,C1@ Ps7@ -74@ [Ӽm>@ %u@%u@9$20,000 under $25,000fXHO@f7dD@fec5@f<,ԚC@fK7A@@~ fAͱ@<,@b4X(@ 46L0@ {P5@ `TR'2@ _Qj<@ D @D @9$25,000 under $30,000fvK@fM@fDI7@fY<@f?@f"~zG@JY@'@ /$1@ :pΈB7@ y7@ ǘ0A@ ]Fx @]Fx @9$30,000 under $40,000fH}`L@f|a2U0vP@fH.!+@f( 7@f"2@fw#C@9#@?d @ A&@ L F%50@ =yX5,@ cZZ@@ Qkw@Qkw@9$40,000 under $50,000fx#B@fD"D@fsa-@fZd;@@fM O?1@f}?5^7@?ܵ|@ΪV,!@ &1|&@~ @ M.@  Z<@ q@q@9$50,000 under $75,000f{C@f&E@.1!@h"lxzE-@f$(~+(@fn6@~:p@N@@ 1%D!@ {/Lj*@ ZӼ$@ B>٬j3@ ioT@ioT@9$75,000 under $100,000foF@fz6E@d`t$@{0@f-f)@~ f@0' 5 @On!@ ~k '@ X2ı1@ ʡE'@ 31@ l@l@9$100,000 under $200,000'†W7@ +6@a2U0*i@}гY @f_v @fTR'%@_L @0*@ @ cZB>H(@ e!@ &+@ q @ q @9$200,000 under $500,000fn0@f!rh ?@& @QI@fho@f3ı.nc @&@鷯L@ $(~@ 0'@ гY@ m{r!@ (~k @(~k @!9$500,000 under $1,000,000fͪն&@fJ0@@s@fz6>W @f9@T?!u'@ %䃞 @ T()@ h"l @ Zڊ@ ,Ԛ@,Ԛ@#9$1,000,000 under $1,500,000fˡE%@f&†g8@3ı.n#@mR@fŏ1w-! @f=U @&䃞ͪ?ͪ@ ׁsF@ =U!@ гYZ @ QI@ ( @( @#9$1,500,000 under $2,000,000fW2D"@fs-@( >@8m@f @f?5^I@37?a+%!@ 58EGr@ ua0@~ t@ [ AC!@ 镲 q@镲 q@#9$2,000,000 under $5,000,000fGrw@f镲l!@~ \@TN@fz,C?fSt$ @x $(~? @ 9EGr@ _Q @ z):? >W[?@ }гY9@}гY9@$9$5,000,000 under $10,000,000fgs5@f@V-?O@a?f g?fA`"?pΈ?M O@ MbX9? u@ QI? 9EGr? Gx $(@Gx $(@9$10,000,000 or more f-- f-- f-- f--f:#J{/?f-C6:? f-- f-- f-- f-- f-- f-- f-- f--3Taxable returns, totalh"lxz'@_L@@a+@B?+N@sA@?߾?~ n@ \ AcL @ ٬I@~ f@ fm4J@ flM@ fȘQ@f3Q@9$5,000 under $10,000fswS@fW2ĕX@f{P=@f6;N@@fxVA@f{PN@:pΈ"@ h+@ f'†WK@ f9#M@ fW/'K@ fuVvK@ +e'@{/L:0@9$10,000 under $15,000f!uX@f!uX@fm4`3@fU0*0<@f!uqG@fV-N@ׁs@,@ ݓ C@ CE@ K7A`@@ Af}F@ HPs@_L"@9$15,000 under $20,000fSt$X@f1w-!U@f479@f}8gB@f->@ rh!:@ H}@F@ ?@!uq@9$20,000 under $25,000f&1X@f&1X@f8gDi8@fl g#D@f:pD@fDioqR@=Uk@&1|*@ (-6@ /':@ q -p8@ +نD@ Biq@Pkw@9$25,000 under $30,000f h"lxO@fHqS@fŏ1w9@f?߆A@f' .A@fK7YK@ $(~@!uq&@ NbX94@ HPh=@ xI>@ =U'E@ s@Zd;!@9$30,000 under $40,000f58EGN@fsFR@f|a2U0.@f( i;@fw-!\3@fQkwI@؁sFv@镲 @ {P)@ ZB>91@ z6k/@ ;OnB@ St$@0*@9$40,000 under $50,000fx&B@f#D@fAc]-@f]KB@f 2@fׁsF9@ŏ1w@$!@ Bi>'@ 䃞ͪo1@ yX5͛0@ 46<<@ W2@.!@9$50,000 under $75,000f h"lD@f/'3H@V!@X5;.@f )@fz6>W5@9#J{@Zd;ߏ@ m{r!@ *@ ;pΈ%@ D5@ tn@_vOV@,l,,,,,?,,,9, ,q,q,q,),),v,7,, ,,,,,,,,,,,,,!9$75,000 under $100,000foF@fE@@߾|$@ı.n0@fH}8)@f1w-!7@5;NQ @6U@ B,@Ǻ}1@9$20,000 under $25,000r@' @ @H.!}@~ *@~ *@fOjM@fQ#@ Pkw+@ 7[ 7@ '†WJ@ \CN@ .@):o3@9$25,000 under $30,000s@_L@^ @Aǘ@OjM%@OjM%@f F%u@fz$@ :H/@ [Ӽ:@ fvX@ fClX@ eaA8@lV}@@9$30,000 under $40,000m4@rh|@ea@sF @ǺF@ǺF@f -@f/'@ F%u(@ ec]7@ f** f** fT-@fhoq1@9$40,000 under $50,000UX@u @^)@R! @h @h @f _@f-!l@ AfU%@ :pΘ4@ fR!E@~ f!{@ fAfՇ1@fׁsF6@9$50,000 under $75,000??z6@H.!?w#@U0*@U0*@f8gDiop@f c@ d`!@ F%u82@ f cC@~ fAz@ fDT)@f_L1@9$75,000 under $100,000~ n@0*@~ @p@8d` @:@:@fk+@f,Ԛg@ V-%@ m4@4@ f** f** #41@sA<@9$100,000 under $200,000v@ׁsF@N@aC@x#| @On@On@fI.! @fPk@ ho@ %䃞'@ f** f** q -0)@ׁ2@9$200,000 under $500,000cZB>h@ŏ1@@2ı.n@On@On@f&†W @f8EGr@ ho@ :&@ F%uB?@ ӼYD@ (*@6@/$7@fH.1I@~ fQ@ b40@  yg$@ f\ AcT@ f\ AcT@ f6@ fz6>I@  --  -- fD|B@f7dE@9$10,000 under $15,000:pΈ @_QZ@ݵ|3@YJ@H}x#@L F%5*@f5^I ")@fDD0@ ~8gD1@ C6J<@ f|?5^X@ f|?5^X@ M24@B`"7@ 9$15,000 under $20,000  O@ Cl@ V-@ _L @ \m@ /$$@ fBi"@ f=U)@  +ݓ-@  9#J{:@  f<,Q@  f9EGrU@  ' f.@ Pkw 3@ 9$20,000 under $25,000  O@ 0*@ 48E @ %䃞 @  Ac̝@ _vO6%@ fuq `!@ fz6(@  w#-@  ݓ5:@  '†WJ@  \CN@  cZB>0@ c=y4@ 9$25,000 under $30,000 yX5; @ {0@~  u@~ p{@ F%u @ M O&@ f:Md @ fAc]K'@  !uq+1@   h<@  fvX@  fClX@  Zd8@ ڬ\m@@ 9$30,000 under $40,000 x&1@ v@ K=@ c]F @ jt@ S# @ f~jt@ fjMSt @  )@  ʡEF9@  f**  f**  fHP3.@ f+1@ 9$40,000 under $50,000 (~k@ ^) @  q[@ k @ _vO@ }bY!@ fc]KH@ fW@  ݓ%@  w-! 5@  fR!E@~  f!{@  f qۈ1@ fjMS6@9$50,000 under $75,000[ A?'1Z@/$?46<@V-/@3"@f{P@fvOj @ 46"@ ,C2@ f/݄D@ f$(~ F@ fH])@f;Nё1@9$75,000 under $100,000`TR'@@߾@ @e @D@&Sc@fo@fMb@ K4%@ hoD4@  f**  f** h"lxz51@jMC<@9$100,000 under $200,0006@@-F@t$~ @>W[ @Dl@fqh @fx $(~@ ec]@ mV}"(@  f**  f** ZӼ4)@St$2@9$200,000 under $500,0002ı.n@X@_v@NbX9t@4@@r@f,Cb @fTt$@ y):@ V-&@ yX5K?@ Q|YD@ {*@cZB>7@!9$500,000 under $1,000,000'†W@ )@6>W[1@=U@/$@ho@~ fv@fJ +@ {0@ Ac]&@ fW@ @ ZӼ@ m6@~  @ fOe3E@f2%C@ ,l!,",#,$,%,&,',(,),*,+,,,-,!.,/,#0,1, 2,73,4, 5,6, 7,8,9,:,;,<,=,>,?, 9$1 under $5,000 fsA@ fY N@ %u @ &䃞 -@ fMb#@ f3b-@  Q)%@ gDio%0@  %䃞*@  Q|aB5@  Pk>@  ?ܵ@$ D`C@$ ClJ@$9m4hT@%9$25,000 under $30,000%fV-B@%f=yXG@%T㥛 @%†W#@%fD@%f"^&@~ %n@%/$a(@% s*@% 7A`3@% e=@% ( @@% fڬ\mX@%faTR'X@&9$30,000 under $40,000&f#8@&fc]KC@&,eX@&~jt@&fCl@&fuV@~ &ք@&!uq;!@& jMS"@& 3"*@& 6[ 5@& 2w-!D<@& fX@&f[B>٬-,鷯3<@#-9$1,000,000 under $1,500,000-f-!lv1@-f/$C@-5;NQ@-<,Ԛf@-fH}]@-fY@-/' ?-Fx @- 34 @~ - 0u@- Q@- )Ǻ"@- f58EG(@-fS㥛41@#.9$1,500,000 under $2,000,000.fR'A5@.f镲 B@.OjM@.b}@.fBi@.f48Eg"@.䃞ͪ?.37@. #~j@. gj+@. o_@. ~:%@. f\ Ac-@.f>yX5}3@#/9$2,000,000 under $5,000,000/fK=-@~ /fM@/z,C?/H@/f ^)@/fy):@/ g?/Ac]K?/ B?/ 8gDio?/ Cl@/ }?5^I@/ fv@/f[ A@$09$5,000,000 under $10,000,0000fh|? @0fRI&B@0H.?0ݵ|г?0f}?5^I?0fu?~ 0T@0|a2U0*?0 g?0 鷯?0 5^I @0 L7A`%@0 fDp@0f]K=?19$10,000,000 or more 1f-- 1f-- 1f-- 1f-- 1f-- 1f-- 1f-- 1f--1 sF?1 a2U0*S? 1 f-- 1 f-- 1 f-- 1f--23Taxable returns, total2Aǘ%@2d]Fx/@2s?2?2KY8?2sF@2,Ԛ?2n4@?2 h"l@2 rh?2 N@a@2 ioT @~ 2 x@2!rh @ 39No adjusted gross income3f^I S@3fClV@3m=@3lV}2@3fׁsFG@3fw/1@3=yX6@3K7+@3 3?@3 QI@3 Ac9@3 s=@3 fnW@3f=UE@49$1 under $5,000 4-- 4--4fV-B@4f3ı.nE@4fŏ1kW@4fŏ1kW@4m3@4+پ8@4 fXqE@4 fǺF@4 fb4B@4 fZdcH@ 4 -- 4--59$5,000 under $10,000 5f-- 5f--58d+@50@5fAϦ8@5fY?@5vz0@5-<@5 "lxz>@5 x&1B@5 Ԛ<@5 6K@@ 5 -- 5--69$10,000 under $15,0006k L@6X2ıU@6Yj @6/L %@6fcZ)@6fӼI1@6 3,@6 rx0@6 Z4@6 .!@@6 gs;@6 .!@@ 6 -- 6--79$15,000 under $20,0007fuF@7fio]K@7k+@7g!@7fm{"@7foŏ1(@7 h"l'@7mr/@7 Z.@7 D*7@7 7[ <@7 !u(C@ 7 f** 7f**89$20,000 under $25,0008f&SG@8f +L@8K7@~ 8p@8fL F%u!@8f|a2U0(@8UN@&@89C,@8 Pkw,1@8 ׁsF:@8 Zd;O}B@8 k I@8 k L@8W2V@99$25,000 under $30,0009fV-B@9f=yXG@9( 9@96>W[$@9f|PkZ @9fOe(@9(m&@9ho,@9 S!u.@9 K44@9 fMbXIA@9 f#~jC@ 9 f-- 9f--:9$30,000 under $40,000:f#8@:fc]KC@:d]K@:|PkZ@:f:M@:f!lV@:K46@:lV}#@: pΈ@%@: u0@: }b5@: =@: fvX@:fhoX@;9$40,000 under $50,000;f&D@;fVL@;JY8V@;S#@;f2@;f9$100,000 under $200,000 >f** >f**>?5^I @>#@>f7@>fL7A`@>6[ @>.!u @> xf@> Dp@> EJy"@> H})@> fDD@>fH@?9$200,000 under $500,000?fSt$W?@?fQIF@?V/'@?w# @?f\m@?f$@?†W2??镲 @? @? |Pk@? ǺF@? D0(@? fNё\39@?fio9@@,lA,B,?C,!D,E,9F, G,qH,qI,)J,))K,1L,7M,N, O,P,Q,R,S,T,U,V,W,X,Y,Z,[,!\,],#^,#_,!@9$500,000 under $1,000,000@fjt7@@fe`TRD@~ @n@@K=U@@f7[ @@f378@~ @d@@ h"l@@ ]Fx @@ #~j< @@ z6@@ o_N&@@ fH}]-@@fS!u=@A9$1,000,000 or moreAf9m4@#@Af6W@Q a+"@Q sh|1@Q >٬&@Q v @Q A@Q( %@R9$20,000 under $25,000R,Ԛ-@R h"lx5@R]Fx$@RΪV,*@R qh@R%@RׁsF@RZd;ߏ@R @U 48 @U q -,@U flxz,c0@U Έ @Uf3ı.n#$@V9$50,000 under $75,000Vw$@VH='@VUN@Vy&1"@V<, @VZڊ@Vn@Vt$@V n@V ^K=@V s%@V f% @V ͪU@~ Vfb@W9$75,000 under $100,000Wf7d,@Wf6;N*@W F%u#@W o_'@WftF@WfR!@WU @W 0 @W U @W =yX @W 6yX5m*@ZfPn-@Z^@Z48 @Z +9)@ZL7A`.@Z y)@ZS% @Z y)@Z S% @Z f"~*@Z f?@Z fˡE@Zfaִ"@#[9$1,000,000 under $1,500,000[fEGri(@[fׁc2@[J{/L@[Cl#@[ݓe.@[bٝ1@[8d @[ @[ 8d @[  @[ fL F%@[ f0' @~ [ fr@[f1殥"@#\9$1,500,000 under $2,000,000\fȘ+@\f69@\q@\?<'@\7[ !,@\Ǻ1@\Zd;_ @\ǘ @\ Zd;_ @\ ǘ @\ fr/@\ f_L @\ fd`@\f&1#@#]9$2,000,000 under $5,000,000]fo@]f0L F$@]d]Kȇ @]HP@]V}b_#@]MJ)@]eX?]#J{/L?] eX?] #J{/L?] f"~j@] f&S@] f -?]f@$^9$5,000,000 under $10,000,000^f؁sFv@^fm4@?^:pΈR@^&?^a+%@~ ^!@~ ^`@^z,C?~ ^ `@^ z,C?^ f?^ fm?^ fR!u?^f@_9$10,000,000 or more _f-- _f-- _f-- _f-- _f-- _f-- _f-- _f-- _ f-- _ f-- _ f-- _ f-- _ f-- _f--`,l7a,b,c,d,e,f,g,h,i,j,k,l,m,n,o,!p,?q,.r,s,9t, u,v,w,)x,))y,vz,7{,|,},~,,`3Taxable returns, total`_L @`x@`:@~ `u@`鷯?`-@`}8gD?`a4?` I&†?` 䃞ͪ?` &S:@` b=@` lV}?`:#J{@ a9No adjusted gross incomea(~ki5@aho1;@~ a@a8dE@afW2xQ@af@gd]K(@g F%u0@g|a2@g8EGr9@g1.@gQڛ@g iq@g Ș@g f{/L'@g f>٬\&@g fl g"@gfH}h1@h9$30,000 under $40,000hk (@h镲<1@h):˟!@h">/@h r@hn@hc]F@h-1 @h @h Dt @h fj@h _vO@h z6>@h`"۹%@i9$40,000 under $50,000i}гYY*@iH.0@i/'"@i|a2U0J)@i):@i S@i):@iho @i F%u@i * @i 0*d0@i ʡE63@i 7[ @i`TR'$@j9$50,000 under $75,000jfH$@jf;M '@j @jz):k#@jjMS @j1w-!@j8d@j( @j 8d@j |a2U@j Mb'@j ؁sF"@j b4x@j Q)!@k9$75,000 under $100,000kfEJy,@kfV*@kN@a#@kz'@kf8d@kf؁sF@kw-! @kZd @k w-! @k w# @k o_@~ k `u@k >W[@k}гY%@l9$100,000 under $200,000~ l@lA$@l?5^I !@l_!@ld;O@l48E@lio@lT$ @l io@l d;O @l 㥛 @l K7@l a+@lK7@m9$200,000 under $500,000m1Z$+@m58EG2*@m_vO@m?ܵ @m#$@mjM'@mc]F@m=yX@m c]F@m =yX@m :p @m J +@m Pkw @mEGr @!n9$500,000 under $1,000,000nfH.!}*@nf1Z-@n|?5^@nH @n^I K)@nHP.@ngs5@n6>W[1 @n gs5@n 6>W[1 @n f:@n fPsR@n f{/L @nfH}8"@o9$1,000,000 or moreof٬\-@of3@ooŏ1 @o  @of`vOj"@ofj+w%@o?߾?osh|??o ?߾?o sh|??o ffj+?~ o fd@o fX9v?of7A`@!p;Nontaxable returns, totalp#~j<@px#|%@p]m@p=U@pd`TR@pT㥛Ġ @p#J{/L@p+ h @p ǺM@p ?ܵ#@p l g?p $(~k?p jMS @pec]\@ p? "qFootnotes at end of table.qjqjqjqjqjqjqjqjq jq jq jq jrTable 1.4CV--2001 Individual Income Tax Returns: Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continuedrrrrrrrrr r r r MsE(Coefficient of variation for number of returns and amount (percent))sssssssss s s s tttttttttt t t t uu! Other incomeu"u Net operatingu|uGambling earningsuu!Statutory adjustmentsu"u "u "u "u "u "u"vSize of adjustedvNet lossv vlossvvv vTotalvv IRA paymentsv "v Student loan interest ded.v !v Moving expense adjustmentvw gross incomewV Number ofwVAmountwV Number ofwVAmountwV Number ofwVAmountwV Number ofwVAmountw V Number ofw VAmountw V Number ofw VAmountw V Number ofwVAmountx+x,returnsx-x,returnsx-x,returnsx-x,returnsx-x ,returnsx -x ,returnsx -x ,returnsx-yw~ y[@~ y\@~ y@\@~ y\@~ y\@~ y]@~ y@]@~ y]@~ y ]@~ y ^@~ y @^@~ y ^@~ y ^@~ y_@z3All returns, totalz @zX@z Ac] @zq -?z/$@z~jt @zW[?zsA?z x $(~?z F%u@z g?z r@z Bm@z&䃞ͪ@ {9No adjusted gross income{fX9V$@{fC#@{@ @{.!u?{HP5@{~:=@{ꕲ q,@{d]F8-@{ oTQ1@{ Bi>0@{ ݓ55@~ { @{ fAf=@{fX2ı.A@|9$1 under $5,000|f[ A8@|f qۈL@|f!lV=*@|f#d1@|qB7@|z,C=@|M O @|:MM @| Vؿ0@| _Q2@| T1@| O6@| f]mk@@|flV}H@}9$5,000 under $10,000}fV}b<@}f{J@}fCiq.@}fB>٬z:@}_vOV,@}=,Ԛ}0@}=U@}Cl;@} :)@} "lxz,,@} %u[%@} <,Ԛf/@} f8gDiop9@}f Ac̝=@~9$10,000 under $15,000~fT㥛D@~f48C@~f|?52@~f@~y):(@~]Fx 0@~ ~p@~}8g@~ lV}(@~ J4)@~ _L @~ ͪ'@~ y)j3@~_)J8@9$15,000 under $20,000fW2\C@fEJF@fn02@fz):[:@$(~K'@ h,@}гY9@Cl{@ 7d"@ 6;Nё#@ @fH.gI@ft$7@f9#J[;@|a2U0J(@Ps/@~8gD@s@ }8g!@ qۈ#@ jM@ O"@ d;O70@ݓ*4@9$25,000 under $30,000f;@~ fV@fx $(A@f6@@ho*@QI&0@t@I@~  ‰@ H.!@ B>٬@ !rh@ [Ӽ.@Zd 7@9$30,000 under $40,000f-!l68@f?ܵ,?@f=U2@fޓZ6@ h""@:#J{+@_vO@ q @ _QZ@ s@ %䃞M@ B-@ 1N+@ qH1@9$40,000 under $50,000f4@B7@f-!@@f F%u:=@fQI;@ h"@~:)@ F%u@؁sF6@ 0*@ $(~+@ jqd@ gDio@ kw'@W2D4@9$50,000 under $75,000f1@f&13@f464@fxY2@Ș@`vO&@~ `h@~ o@ c=y@ -!l@  --  --  f** f**9$200,000 under $500,000fS @fio@fʡE3/@fh|?*@b=y@Q'@ec]?~:@ 6;N@ C6@  --  -- 鷯,*@bٝ1@!9$500,000 under $1,000,000f㥛 @f$@f6;N(@fQ%@ޓZ@: ,@r鷯?,Cb@ 鷯g@ m4@  --  -- k g+@JY4@#9$1,000,000 under $1,500,000fvZ@f?_@~ fٕ@fͪ)@X @b40@j+?R @ ( y@ ~j@  --  -- tF?/@Y8]6@#9$1,500,000 under $2,000,000fK7@fhoD.@f=U+@fŏ1wm,@V/g@K7y1@d`T?]m@ 0' @ 6>W[@  --  -- gDio0@<,ԚNA@#9$2,000,000 under $5,000,000fV-o @f:M@fޓZ@fuq @X5;@jtx"@`vOj?%䃞M@ X2ı@ C@  --  -- ı.n"@Dl*@$9$5,000,000 under $10,000,000fHP@fpΈ?f0L F@fZӼ?:pΈ@~ @/$?? ׁs @ @  --  -- @sh|@9$10,000,000 or more f-- f-- f-- f-- f-- f--Q|a?"~j?  f--  f--  --  --  f-- f--3Taxable returns, totalk `@S@^I!@~ y@3 @@aӫ@eX?m{? `"y@ D9@ m4@@ S%@ S:A@_@ 9No adjusted gross incomefioE@f{PSN@f 0Z6@fu@VO@~ v@9#J<@`TR'p7@ &䃞;@ xz,C?@ fX@ fQ|aX@  -- --9$1 under $5,000 -- --fk+CX@f<,,R@ f-- f--fJY5@fj+g@@ flV}E@ f:ME@  --  --  -- --9$5,000 under $10,000fƷW@fClK@fD9D@fǺJ@fV}bWF@fBiqG@f y@f $(~y'@ @'4@ Y5@ V-5@ W2?@ fB@f%C[I@9$10,000 under $15,000f7dZT@f9m48H@fx $(&H@f3E@X9f2@S5@(-@k @ fa.@ =U/@ o_Y&@ 鷯#0@ 2U0*s7@~ @9$15,000 under $20,000f#J{/J@fL7A`%O@fS!u;@fD@(--@n`1@HP@bX9@ |?5$@ %@ o @ гY&@ ׁsF3@Dio9@9$20,000 under $25,000fm4A@f) 0L@fN@a3@@fAfշC@ )-@؁sF1@N@@?ܵ@ rh#@ lV}%@  @ Ǻ%@ O1@?6@9$25,000 under $30,000fё\Cj>ʰ욇>47J6@~=@B>٬#@ ^))@鷯 @=U@ MJ@ "~@ UN@~  R@ =,Ԛ(@T㥛4@9$50,000 under $75,000f "2@fN@4@>٬<8@~:pv@@7[ A@猨$@8gDio?6W[1*@ʡE1@!9$500,000 under $1,000,000fD@f<,@ffjk)@~ f@ݓ@Yj-@?ܵ?Af@ 7dj@ jt@  --  -- Cl{+@R'4@9$1,000,000 or moref46@~ f@fF@~ f@f@@@ fڊew@ f'1:"@ f}?5^M@ f -P@ fF@fW/'M@9$10,000 under $15,000 @^I 8@N@y@@f|a2U0 -@fA9@f(A@fۊeD@ fFx@ fw#!@ fsAQ@ f^) U@ fc]KP@f9EGrcR@9$15,000 under $20,000UX @k+@fjK8@A`:@f@aӫ-@fW2A@f~jt:@fa>@ fz6>@ f7@ fͪG@ f2ı.~N@ fa֌J@f`TR'`T@9$20,000 under $25,000ŏ1w @~:0@[L5@߾8@~ f@f&†5@~ fΣ@f%n;@ f$@ f1w-!_ @ f_X@ f_X@ fl)J@fAc]P@9$25,000 under $30,000Qkw"@@ $(~3@Y8 7@f[Ӽ]0@fD@f rhQ6@f<,ԚF9@ fW/'O@ f^K=!@ f:HM@ fXPQ@ f E@fYI@9$30,000 under $40,000X9v>@S%@6;N1)@Oec,@f_)@fb4X6@fݓ-@f( 0@ fJ4@ fݓ@ fbM@ fs9O@ fc=y8@fa+}B@9$40,000 under $50,000V_@u@vOj )@_vO-@fDioI*@fU0*8@f?߾>2@fSt$5@ fV@ fH@ f1E@ fڬ\mI@ f=yX@@f$O@9$50,000 under $75,000Cl@K7 @3@7[ "@fv#@fS㥛$6@f q;%@f3*@~  f{@ f?$@  f**  f** ffaf6@fk+CD@9$75,000 under $100,000f2%@f/$F@"@v @fx#-@f9#z:@fLJ)@foŏQ/@ f q@ fB>٬z@ f1*?@ f -A@ f^8@fN@ B@9$100,000 under $200,000f2w-!t@fB>٬@ @1@fOjM*@fd;Og<@f=U$@~ f@ f6@ fC5@~ fB@#9$1,500,000 under $2,000,000h@? @fm{r@~ fT@f:p(/@f9#C@f`vO@fS!uQ!@ f=yX@ fB @ 5^I R6@ Bi8@ f6[A@f&1L@#9$2,000,000 under $5,000,000=U?}гY@f^K=@fׁ@fGx $H"@fioS@fY^ @f"u@ fI&†? f ? .10@ 72@ ffc]4@fEB@$9$5,000,000 under $10,000,000oʡ?[@o_ι#@C@'†W@ o_? ~:? (@ k G(@ uV#@:#J{o+@ 9No adjusted gross incomefڊe@@f&1>@fŏ1/J@f[M@fz6VC@fjtpJ@~ fl@fO@a+E@ fM O,D@ fuA@  f--  f--~  f=@fN@S@9$1 under $5,000fQI7@fu@@ f-- f-- f-- f--ŏ1kW@ŏ1kW@ fŏ1kW@ fŏ1kW@  --  --  f-- f--,l,,,,,,,,,, ,,,?,!,,9, ,,=),:),v,7,,,,,,,,,9$5,000 under $10,000f]Fx@f3B"@f_X@f_X@f#J{/9@fAf}D@fy)I@fy&1I@ fȘ_3@ fJ{/LV6@  --  -- f/nR@fHPT@9$10,000 under $15,000fF%u@f3ı.n#@flV}B@f cZBC@f48EW7@fAǘC@f`TR'xE@f,CJJ@ fuQ&@ fDio)@ fsAQ@ f^) U@  f-- f--9$15,000 under $20,000@|a2Up@Fx ?@&Su@@ Q2@[ AG@fR!E<@f q @@ f;pΈ^!@ 0*$%@ f $(~Q@ fYQ@ fa֌J@f`TR'`T@9$20,000 under $25,000~ ~@~ @QI8@ ^);@?V3@3r9@fq<@fD`?@ 37!@ +Y%@ f_X@ f_X@ f*DR@fO@aOV@9$25,000 under $30,000]m@MbXy@w/5@<,D9@t~1@46h@w-!,#@f48E#@f!rh-6@fӼ%@fԚ*@ V-@ *DX@  f**  f** fUh6@f<,DD@9$75,000 under $100,000f6;Nё@f<,T@47@J @:pΈ-@0*:@fHP)@fQkw/@ MSt$@ /n@ fZӼL@@ f1B@ f^8@fN@ B@9$100,000 under $200,000f+w@~ f@ @㥛 @fjMS*@fJYh<@fQ|a2$@fh"lxz%@ [Ӽ @ jM @  f**  f**  f** f**9$200,000 under $500,000uV?a+e@'1Z@%u@oTa2@K79@f#~j\ @fȘO!@ ?_@ ~:p@  f**  f**  f** f**!9$500,000 under $1,000,000iq?qr@fH. @f ^)@f"*@f}8gH@faִ@f:pΈ@ ;Nё@ ( @ f]m+6@ f-C6@  f** f**9$1,000,000 or more.!u?c=yX?fׁsF@f6@@f/$!@fQ|aJ@fho @fc]F@ rh|? {Pk? jMn/@ ŏ10@ f +9)@f4@@@!;Nontaxable returns, total"u?ڬ\m?'@ /@B-!@Ac]{6@K-@ y+@ C @ ;Nё@ 㥛 @>@ |PkZB@ /L F8@a2U0*iJ@"Footnotes at end of table.AAjjjjjj j j j j jjTable 1.4CV--2001 Individual Income Tax Returns: Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued    ME(Coefficient of variation for number of returns and amount (percent))        "!Foreign housing adjustment !Basic standard deduction"%!Additional standard deduction"!!Total itemized deductions" ! Exemptions " !Taxable income "! !Income tax before credits"%$Size of adjusted gross incomeV Number ofVAmountV Number ofVAmountV Number ofVAmountV Number ofVAmount V Number of VAmount V Number of VAmount V Number ofVAmount+,returns-,returns-,returns-,returns- , exemptions - ,returns - ,returns-w~ `a@~ a@~ a@~ a@~ a@~ b@~  b@~ @b@~  `b@~  b@~  b@~  b@~  b@~ c@3All returns, total~ J@ޓZ"@M?>W[?y&1?QI? r?鷯? 3? =yX5?~  0@ V/?~  0@( ? 9No adjusted gross incomexC@B]D@ -- -- -- -- -- -- z @ 2w-!t @  --  -- Zd;/8@9#JK:@9$1 under $5,000fH}Q@f Ac̑P@f cZ?f?flxz,C@ft$@fiqN@fڬ\m @ .!u? sA? f]K @ f@a@ n @^I @9$5,000 under $10,000H}Q@gP@f* ?f9#J{?f5^I @fK46 @foŏ@f]K}@ z? ( y? fJ4? f6W[?@fm4@f2w-!t@f1w-! @ ^K=? |Pk? fJ{/L? f+e? J{/L?]C?9$25,000 under $30,000) 0J@b40P@fo_?fLJ?fMStd@f0' u@f rh@fqh @ 鷯? <,Ԛ? f y)? fw/? y)?Af?9$30,000 under $40,000ec]A@W/'@@f/$?fM O?f㥛 0@f_Q@faTR'?fH@ Zd;? uq ? fN@a? fC? N@a?]C?9$40,000 under $50,000 ** **fvOjM?fa4?fN@@f qۨ@f/$?fDl@ ,C? S? fMSt$?~  f\@ kw#?aTR'?,l,,,, ,,,,,,7,,, , ,,@,s@,w@,w@,o@,w@,p@,q@,i@,k@,p?,@,@,@,n@,@9$50,000 under $75,000s6@fj3@@fjM?f&S?fڊe @f460@fY8-@f:#J{o@f58EG$@f(~k%@f1w-!?f?? ]Fx ?  -- fsF? fL7A`? $~?^)?#9$1,500,000 under $2,000,0000*1@io5@fd]Kȇ@fгY@fx&q$@fsAO%@f1*?f-? ea?  -- f%䃞? fkw#? C?58EGr?#9$2,000,000 under $5,000,000X96@37x@fbٽ@f"uq @fcZ@fX5;@fa4?fv? &1?  -- f{/L ? f>yX5?~  ?n4@?$9$5,000,000 under $10,000,000 -- --f cZB @f6>W[ @fjt$"@f}гYY#@f?f>٬\? 8gDio?  -- foŏ? fgj+? /$?-?9$10,000,000 or more -- -- f-- f-- f-- f--fjMS?fF%uk? Cl?  -- fܵ|У? f8d`? N@aã?ݵ|г?3Taxable returns, total gJ%@sF$@;On?ׁsF?sA?ۊe?^K=?1w-!? sh|?? :H? a4? \m? ]C?V_? 9No adjusted gross income -- -- -- -- -- -- -- -- m46@ 6[6@  --  -- f8gDio;@f0L FU:@9$1 under $5,000 -- --!uq @fW?9$40,000 under $50,000 ** **~jt??fN@@f qۨ@gj+?QI&? ( ? uV? Cl? T㥛 ? h"l?\m?9$50,000 under $75,000aD8@?5^I|A@/$?Έ ?fڊe @fmR@9#J{?cZB? "~? "~? }8gD? &S? $C?O@a?9$75,000 under $100,000#J{/\A@MStO@~ s@x& @p_@ͪՖ@~ @^@ +? n4@? Pn? cZB>? :H? ]K=?ho?9$100,000 under $200,000$(~,@ q8@&@@ f** f**jt?o_? iq? 7d? X? ۊe? x#?.n?9$200,000 under $500,000 ** **L F%@"lxz,@ f** f**#J{/L?ܵ|? Q|a? W2@ I +? n? /$?Nё\C?!9$500,000 under $1,000,000 ** **~ f||@fڊew@fe#@fׁ$@y):?%C? Nё\C?  -- -C6? z,C? vq -?Ԛ?9$1,000,000 or more`TR'@MbXY$@f?NbX9?!;Nontaxable returns, total+e3@B`"K5@ c?~ O@{/L@_LJ@؁sF?46<@ ? 镲 ? X9v? Mb? Fx?):?RJ** Data deleted to avoid disclosure of information for specific taxpayers. iaSource: IRS, Statistics of Income, Individual Complete Report 2001, Publication 1304, March 2004.       A,x@,@,@,@,@,@,@= (X/!> ????m0dwVVlx 2*022*0*0)22d(0>(02d(؝ ` h ( qq     " (