\pjnwill00 n o0BB  dMbP?_"*+%,$5Y1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M dXX"dXX??@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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm1.#,##0" ";\-#,##0" ";"-- ";@" "~@"..........................................................................................................................."\ \ \ \ @"......................................................................................................................" \ \ \ \ @ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -lC 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 !4C "4C "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 #<C !<C "<C "4C "<C  &C  &<C &<C &<C &<C ! <C ! C .<C .<C .<C  .<C .<C .<C  .<C .<C &<C  &<C  &<C !<C !<C #<C *<U} }  }  C} $  n,l,s,C@,7@ ,P,`,{,,j ,s ,y , ,~ ,,,,,,, ,,m,,,c,x,y,,~,,,e]Table 3.--Form 3520-A, Foreign Trusts with a U.S. Owner: Income, Expense, and Balance Sheet B5-Items, by Size of Net Income or Deficit, 2002B3+[Money amounts are in thousands of dollars]"#NumberGIncomeIIIII: Size of net %of%%%%L Partnership & Short-term:income or deficit%returns 'Total'Interest% Dividends %RentsMincome & capital gain(%%%%%N (less loss)& (less loss)) *(1) *(2) *(3) *(4) *(5) *(6) +(7) ; All returns~ ,@~ ,A~ ,@~ ,wA~ ,\@~ ,5@~ -` <Zero or net deficit~ .ܗ@~ . ~ .@]@~ .a@~ .3@~ .A~ /i <$1 under $25,000~ .~@~ .Ͻ@~ .@~ .*@~ .@~ . `@~ /`z <$25,000 under $50,000~ .]@~ .@~ .4@~ .p@~ .؅@~ .`@~ /H@ <$50,000 under $100,000~ .\@~ .@~ .M@~ .@~ .@~ .,@~ /<$100,000 under $250,000~ ._@~ .b@~ .@~ .ɶ@~ .@~ .g~ /<$250,000 under $500,000~ .O@~ .+@~ . @~ .@~ .@~ .@~ />@!<$500,000 under $1,000,000~ .A@~ .@@~ .%@~ .@~ .x@~ .@~ /X#<$1,000,000 under $5,000,000~ .J@~ .P(@~ .0@~ .@~ .@~ .@~ /Q@$<$5,000,000 under $10,000,000~ ..@~ .@~ .@~ .@~ .~ .@~ /`}@<$10,000,000 and over~ .&@~ .9A~ .@~ .`@~ .w@~ .~@~ /(@"GIncome--continuedIHGExpensesIII: Size of net' Long-termOOrdinary gain %%%LForeign P State and :income or deficit% capital gainM (less loss)'Other  'Total'InterestM taxes paidQ local taxes (% (less loss)R%%%N Spaid) *(8) *(9) *(10) *(11) *(12) *(13) +(14); All returns~ ,`~ ,h~ ,IA~ ,@~ ,@ @~ ,X@~ -@<Zero or net deficit~ ._~ .̺~ .~ .$@~ .@~ .@~ /@<$1 under $25,000~ .Pw@~ .C@~ .@~ .@~ .x@~ .W@~ /a@<$25,000 under $50,000~ .}@~ .`@~ .Ρ@~ .@~ .x@~ .C@~ /E@<$50,000 under $100,000~ .Z@~ .T~ .Ԝ@~ .@~ .̡@~ .V@~ /,@<$100,000 under $250,000~ .@~ .Đ@~ .z@~ .P@~ .@~ .i@~ /g@<$250,000 under $500,000~ .յ@ .--~ .@~ .@~ .ܖ@~ .؅@~ /R@ ,l!,",#, $,%,m&,',(,l),z*,y+,,,~-,.,/,0,1,2,3,@4,@5,l6,s7,N@8,7@ 9, :,c;,<,=,P>,z?,y! <$500,000 under $1,000,000~ .@~ .}@~ .b@~ .@~ .t@~ .@~ /]@#!<$1,000,000 under $5,000,000~ !.@~ !.~ !.i@~ !.r@~ !.n@~ !.0@~ !/@Y@$"<$5,000,000 under $10,000,000~ ".@ ".--~ ".@~ ". {@ ".[1] ".-- "/[1]#A$10,000,000 and over~ #. @ #.--~ #.@~ #.@@~ #.b@~ #.@~ #/@$"$GExpenses--continued$I$I$H$#$#$1Assets%: Size of net%O Amortization %%Trustee%L Charitable %%%' Net income%T Distributions%&&:income or deficit &Mand  &and&M contributions &'Other&%(less deficit)&T &&Total'('N depreciation'% advisor fees'N'%'%'%'&() (*(15) (*(16) (*(17) (*(18) (*(19) (*(20) (+(21)); All returns~ ),z@~ ),@~ ),3@~ ),`@~ ),A~ ),65~ )- *<Zero or net deficit~ *.@~ *.@~ *.@~ *.L@~ *.~ *. A~ */Nm2+<$1 under $25,000~ +.e@~ +.@~ +. @~ +.@~ +.@~ +.@~ +/L$A,<$25,000 under $50,000~ ,.]@~ ,.~@~ ,.8@~ ,. @~ ,.ư@~ ,.@@~ ,/A-<$50,000 under $100,000~ -. b@~ -.x@~ -.8@~ -.0@~ -.@~ -.@~ -/^%.<$100,000 under $250,000~ ..@j@~ ..@~ ..@~ ..@~ ..@~ ..@~ ./:)A/<$250,000 under $500,000~ /.`{@~ /.@@~ /.J@~ /. @~ /..@~ /.J@~ //,!0<$500,000 under $1,000,000~ 0.;@~ 0.@~ 0.$@~ 0.d@~ 0.@~ 0.@~ 0/-A#1<$1,000,000 under $5,000,000~ 1.Ȍ@~ 1. y@~ 1.@@~ 1.@~ 1.Z@~ 1. (@~ 1/Ə$2<$5,000,000 under $10,000,000 2.--~ 2. f@ 2.--~ 2.p@~ 2.@~ 2.@~ 2/p/A3>$10,000,000 and over~ 3?j~ 3?(@~ 3?>@~ 3?@~ 3?A~ 3?eA~ 3@FA"4WFootnotes at end of table.4=4=4=4=4=4=4=e5]Table 3.--Form 3520-A, Foreign Trusts with a U.S. Owner: Income, Expense, and Balance Sheet 5B@68Items, by Size of Net Income or Deficit, 2002--Continued6B37+[Money amounts are in thousands of dollars]89"9GAssets--continued9I9I9I9I9I9I:: Size of net:%:L Accounts :%:%:O Government :L Marketable :PNon-marketable ;:income or deficit ;%Cash;M receivable;% Mortgages;' Inventory;Z obligations;Z securities;Q securities<$<%<N<%<%<R<N<S=) =*(22) =*(23) =*(24) =*(25) =*(26) =*(27) =+(28)>; All returns~ >,}0A~ >,@S@~ >,vK~ >,}A~ >,"A~ >,ճ~ >-f?<Zero or net deficit~ ?.`A~ ?.B@~ ?.A~ ?.X@~ ?.A~ ?.J~ ?/(C.A@,lA,~B,C,D,E,F,G,H, I,J,pK,L,M,_N,zO,yP,Q,~R,S,T,U,V,W,X, Y,Z,s[,P\,],e^,f_,t@<$1 under $25,000~ @.P@~ @.{@~ @.@&@~ @.`g@~ @.@~ @.( A~ @/X3 AA<$25,000 under $50,000~ A.(@~ A.̐@~ A.@~ A.0@~ A./@~ A.@@~ A/Y@B<$50,000 under $100,000~ B.@@~ B.D@~ B.@~ B.d@~ B.K A~ B.@@~ B/q@C<$100,000 under $250,000~ C.+A~ C.@~ C.5@ C.--~ C.@~ C.A~ C/0$@D<$250,000 under $500,000~ D.@@~ D. @~ D.@ D.--~ D.`@~ D. A~ D/ @!E<$500,000 under $1,000,000~ E. <@~ E.@~ E.@~ E.@~ E.)@~ E.@~ E/@#F<$1,000,000 under $5,000,000~ F.hA~ F.@~ F.IA F.--~ F.@6@~ F..~ F/A$G<$5,000,000 under $10,000,000~ G.e@~ G.@~ G.A G.--~ G.:@~ G.@V@~ G/f HA$10,000,000 and over~ H.@~ H.X@~ H.@ H.-- H.-- H.--~ H/#II"IGAssets--continuedIIIIIHIG LiabilitiesIIIIJ: Size of netJL Depreciable JO Accumulated J%J%J%JO Accounts J& ContributionsK:income or deficitKMassetsKM depreciationK% Real property K'Other K'TotalKMpayable KDandL(LNLRL%L%L%LRL0 gifts payableM) M*(29) M*(30) M*(31) M*(32) M*(33) M*(34) M+(35)N; All returns~ N,I A~ N,@~ N,@A~ N,~ N,$A~ N,c@~ N-4@O<Zero or net deficit~ O.@~ O.@~ O.A~ O.n$T~ O.PA~ O.@)@~ O/4@P<$1 under $25,000~ P.@~ P.@~ P.V@~ P. P@~ P.@g@~ P.@~ P/H@Q<$25,000 under $50,000~ Q.@~ Q.@~ Q.@~ Q.p@~ Q.k@~ Q. o@ Q/--R<$50,000 under $100,000~ R.3@~ R.p@~ R.@~ R.@~ R.@L@~ R.@ R/--S<$100,000 under $250,000~ S.@~ S.(@~ S.d@~ S. A~ S. @~ S.@~ S/0q@T<$250,000 under $500,000~ T.H@~ T.@h@~ T.(@~ T.A~ T.`@~ T.@~ T/g@!U<$500,000 under $1,000,000 U.-- U.--~ U.@~ U.{A~ U.ľ@~ U.4@ U/--#V<$1,000,000 under $5,000,000~ V. @~ V.`d@~ V.`@~ V.)A~ V.@~ V.@@ V/--$W<$5,000,000 under $10,000,000 W.-- W.-- W.--~ W.@ W.-- W.-- W/--XX$10,000,000 and over~ X.@~ X.̰@~ X.@~ X.Fe~ X.ا@~ X.P~@ X/--YY5YGLiabilities--continuedYHYG Net worthYIYIYIZZ6Z%Z%Z%Z%Z%Z&%[ESize of net income or deficit[F[' Mortgages [UOther [UTotal[% Contributions[% Accumulated [VOther\ \6\%payable\U\U \'to\%trust \V]]7]8]8]8]% trust corpus]%income]9^!^2 ^*(36) ^*(37) ^*(38) ^*(39) ^*(40) ^+(41)_; All returns_3~ _,A~ _,A~ _,Үh~ _,Z~ _, gA~ _-g`,a,}b,zc,d,e,f,g,h,i,j,~@k,3@l,X@m,y@`<Zero or net deficit`4~ `.A~ `. @~ `.~ `. ~ `.@~ `/Aa<$1 under $25,000a4~ a.Y@~ a./@~ a.r#A~ a.A~ a.b~ a/K Ab<$25,000 under $50,000b4~ b.@~ b.@~ b. A~ b.A~ b.@~ b/@@c<$50,000 under $100,000c4~ c.O@~ c.2@~ c.d"~ c.t]A~ c.@@~ c/@d<$100,000 under $250,000d4~ d.@~ d.@~ d.FR0~ d.$~ d.@@~ d/:Ae<$250,000 under $500,000e4~ e.@~ e.@~ e.T%A~ e.*A~ e.D ~ e/@!f<$500,000 under $1,000,000f4~ f.0@~ f.$@~ f.A~ f.ĎA~ f.@~ f/@@#g<$1,000,000 under $5,000,000g4~ g.@~ g.@~ g.~ g.~~ g.8+A~ g/ $h<$5,000,000 under $10,000,000h4 h.-- h.--~ h.p/A~ h.h,A~ h.`@~ h/6i>$10,000,000 and overiY~ i?@T@~ i?l@~ i?Rt~ i?jM@~ i?~ i@&yjK[1] Less than $500.jKjK@kK8NOTE: Detail may not add to totals because of rounding.kKkKalJYSource: IRS Statistics of Income Bulletin, Summer 2005, Publication 1136 (Rev. 09-2005.) lKlKmKmKmK= > "