��>� T������S������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ ������\pSOI B�a�=���= :�5l*8X@�"��1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1x��Arial1���Arial1x��Arial1���Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)� "* "#,###� "** "#,### �0.000�0.0� "d "#,###�� � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� � � �+� �� �)� �� �,� �� �*� �� � � �� � � � � � � � � �"� � (` � � (� �"8� � (� � ,� �� � �� � �  � �  (� �� � �  � �"8@ @ � �1"<@ @ � � , � �� , � � ( � �8@� �8 @� �8� �8 � �8 � �8 � �8@@� �8 @� �8@ � �8@@� �8@� �!8@@ � �!8@ � �!8 @ � � !� � !� �8@� �8 @� �8� �8 � �!8� �!8 � �!8� �!8 � �!8� �!8 � �!8 � �!8 � �!� �!8` � ������������`�� 04es01fyr.xls��  ;����`i�.$�NumberAmountCashArt All ReturnsAll Taxable ReturnsAll Nontaxable Returns$5.0 million < $10.0 million$10.0 million < $20.0 million(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(18)(19)(20)(21)(22)(23)(24)(25)(26)(27)(28)(29)(30)(31)(32)(33)(34)(35)(36)(37)(38)(39)(40)(41)(42)(43)(44)(45)(46)(47)(48)(49)(50)(51)(52)(53)(54)(55)(56)(57)(58)(59)(60)(61)(62)(63)(64)(65)(66)(67)(68)(69)(70)(71)(72)(73)(74)(75)(76)(77)(78)(79)(80)(81)(82)(83)(84)(85)(86)(87)(88)(89)(90)(91)(92)(93)(94)(95)(96)Personal residence Bond fundsInsurance, face valueLimited partnershipsMortgages and notesDepletables/intangibles Other assetsFuneral expensesAttorneys' feesOther expenses/lossesDebts and mortgagesCharitable deductionAllowable deductionsAdjusted taxable estateTentative estate taxGift taxOther tax creditsNet estate taxCommunity propertyTotal mutual fundsTotal joint property0 Type of property9 Type of deductions<[All figures are estimates based on a sample--money amounts are in thousands of dollars.] #(i.e., alternate valuation method).M[1] The majority of estates file Federal estate tax returns in the year afterDa decedent's death. So, in 2004, most returns were filed for deathsGthat occurred in 2003, for which the filing threshold was $1.0 million.NBecause of filing extensions, however, some returns were filed for deaths thatCoccurred prior to 2002, for which the filing thresholds were lower.HFor deaths that occurred in 2004, the filing threshold was $1.5 million.Under $1.0 million$1.0 million < $1.5 million$1.5 million < $2.0 million$2.0 million < $3.5 million$3.5 million < $5.0 millionU* Estimates should be used with caution because of the small number of sample returnsH** Data were combined to prevent disclosure of individual taxpayer data.$20.0 million or more on which they were based. N[2] Gross estate is shown at the value used to determine estate tax liability.K Gross estate could be reported as of date of death or 6 months thereafter P[3] The "Farm assets" category does not include farmland. Farmland was included% in the "Other real estate" category.&by Tax Status and Size of Gross EstateSd = Data were deleted to prevent disclosure of individual taxpayer data. 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