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Charitable Remainder Annuity Trusts: Income and Deductions, by Size of End-of-Year Book Value of Total Assets, Filing Year 2011W[All figures are estimates based on samples--money amounts are in thousands of dollars]7Scroll over selected items below for brief definitions.OAdditional data information, including expanded definitions, is also available.ItemTotal.Size of end-of-year book value of total assetsUnder $500,000 [1]$500,000 under $1,000,000$1,000,000 under $3,000,000$3,000,000 under $10,000,000$10,000,000 or moreNumber of returnsTotal net income (loss)Net ordinary incomeTotal ordinary income Interest income-Ordinary dividends and business income (loss)>Rents, royalties, partnerships, other estates and trusts, etc.Farm income (loss)Ordinary gain (loss) Other income'Deductions allocable to ordinary incomeNet capital gains (losses) Total capital gains (losses)'Total short-term capital gains (losses)&Total long-term capital gains (losses)%Deductions allocable to capital gainsNet nontaxable income Total nontaxable incomeTax-exempt interestOther nontaxable income)Deductions allocable to nontaxable incomeTotal deductions [2]InterestTaxes Trustee fee.Attorney, accountant, and return preparer feesOther allowable deductionsj* Estimate should be used with caution because of the small number of sample returns on which it is based.[1] Includes returns that did not report the end-of-year book value of total assets (Form 5227, Part IV, line 50, column (b)) from the balance sheet, or that reported the amount as zero. Often, these zero amounts are explained by trusts filing a final return. [[2] Taken from Form 5227, Part I, Section D, line 22. Total deductions may not equal the sum of deductions allocable to ordinary income (Section E, line 24a), capital gains (line 25a), and nontaxable income (line 26a). Deductions may also be allocated to corpus, but are not reported on Section E and are thus not shown separately in this table.4NOTE: Detail may not add to totals due to rounding.9SOURCE: IRS, Statistics of Income Division, October 2012.�24 �5��6��7��8��9�cc��B����� g2�羳 (�?慖酜  d褚MbP?_*+�€%�����&�?'�?(�?)�?MnSend To OneNote 2007��/dXXLetterwpno���"dXX333333�?333333�?�&�<3U} $1C} � C} $C} $ C(�€A�€B��� ����€L �€L � � � �����������������€L��� ]�^^^^^^� _�______� `�``````� a�abbbbb� c� e� g�gggh� df� D� D� D � D � E F�*G鹂G繥繥繥繦�� I �*J@J葽J袡@J貜@J0q@KO@� M �* N▕AN怘魼N犖釦N爞駺N酄鞞O�'駺� P�* Qh�AQ€封@Q€+谸Q@汜@Q�?跕R @� S�* Q0� AQ`狸@Q�這QO鏎Q@蔗@R@墟@� T�* Q@顼@Q€律@Q€,臔Q蜗@Q€ㄆ@R€7蔃� T�* Q谰鼲Q€O這Q@芬@Q傈谸Q阔覢R繩谸� T�*Q€矫@Q鰻@U€h@Qà@Qj癅R饗@� T�*U@P@QQU@P@QR� T�*Q€繞U纻@U x@U繶繳*@V辜@� T�*Qd茾Qm篅Q揁Qr〡Q悂@R€e@� S�*Q 箸@Q€蠤Q捇@Q@Q€绽@R苟@� P�*QAQ`4錊Q幙@Q�5郂Q佔@R/軥� S�*QX�AQC鍬Q趿@Q€侧@Q莉譆R@Z軥� T�*Q绬跕Q 礍Q|瑻Qq窣Q 盄R€i繞� T�*Q+麫Q€°@Q,礍Q繦跕Q€@R�%誁� S�*Q,矦Q隊@Qt慇Q0廆Qp|@V爀@� P�*Q€@Q*礍Q:禓Qb稝Q罖R戢@� S�*Q牗郂Q0籃Q胃@QP籃Qq聾R(瓳� T�*Q�"郂QF窣Qo窣Qy篅Qi聾R(瓳� T�*Q缾@QX嘆UX@U纉@U.@R� S �*Q啿@Q楡Q▌@Qh廆Qx揁Rr@� M!�*N 混@N@矣@N€D罖N櫳@N(腀O吀@� P"�*Q夽U"@U@QPv@Q爗@V6@� P#�*Q€x@Q@R@U9@Q@W@Q@[@RW@�Dx l$$$$<�T8<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<�<� �!�"�#�$�%J@&�'�� P$�* Q`+酅Q€A艪Q蕉@Q@Q喎@R0瑻� !P%�*!Q5紷Q3睝Q袔@Q@慇Q垇@Re@� "W&�*"X@虭XA癅XX烜XD狜X妯@Yā@� #\'�#\\\\\\� $\(�$\\\\\\� %\)�%\\\\\\� &Z*�&ZZZZZZ� '[+�'[[[[[[��<�<�<�$$$$��疝 �鹌 �( � �饉� � � �<�€ń����X��������?��uD� w�]4@ 籀滳讑nL骏肽鱭s� ��c<�dTotal net income is the sum of net ordinary income, net capital gains, and net nontaxable income. <�c��~饉� � � �<�€屑����X��������?��� U� f�]4@ 餅d�7%C棔&#呐鴇�� ��l<�mNet ordinary income is the value of total ordinary income minus any deductions related to ordinary income. <�l��~饉� � � �<�€P靳���X��������?��� U� f�]4@ ①iIk6Jⅶ萊t&�� ��m<�nTotal ordinary income is sum of all income that is not the result of the sale or exchange of a capital asset.<�m��~饉� � � �<�€(靳���X�P�P?��� �3�]4@ �-轁�:PC睈k2��� ��Y<�ZInterest income is the taxable income the trust received as a result of invested capital.<�Y��~饉� � � �<�€靳���X�P�P?��� ����]4@ {9�kA�;Z-乶j�� ��<�Ordinary dividends are a result of the trust or estates investment in a corporation and are paid out of the earnings and profits of the corporation. Business income or loss is the amount of income and expenses received by a business operated by the trust.<���~饉� � � �<�€(践���X��������?��� U�U�]4@  }疲�#wA�%伡竉��� ���<��Rents, royalties, partnerships, other estates and trusts, etc. is the share of income or losses from rents, royalties, partnerships, S corporations, other estates and trusts and REMICs.<����~饉� � � �<�€〝U���X�P�P?�����]4@ 炚颺畬鯟桻▌Vz��� ��g<�hFarm income or loss is the amount of farm income and expenses received by a farm operated by the trust.<�g��~饉� � � �<�€昒���X�P�P?����3�]4@ �:鯚�2庮'�粸�� ���<��Ordinary gain or loss is equal to the ordinary gain or loss from the sale of property other than capital assets and also from involuntary conversions.<����~饉� �  � �<�€ḿ����X�P�P?����3�]4 @ =�欯齁�6`墼��� ���<��Other income is any income amount that is includable in gross income but not included in any other ordinary income classification.<����~饉� �  � �<�€€践���X��������?���U�w�]4 @  劸O^啙Lи觡漽��� ��r<�sDeductions allocable to ordinary income is the value of deductions that can be attributed to the ordinary income. <�r��~饉� �  � �<�€P践���X��������?���U���]4 @ 4荬�"M阐c慒�Q�� ���<��Net capital gains (losses) are the value of short- and long-term capital gains minus any deductions related to capital gains (losses). <����~饉� �  � �<�€践���X��������?���U���]4 @ 镆VN�8FL掶g����� ��`<�aTotal capital gains (losses) is equal to the sum of short- and long-term capital gains (losses).<�`��~饉� �  � �<�€谢����X�P�P?����"�]4 @ �綍b�I�Fy鄴!��� ��s<�tShort-term capital gains or losses are the result of the sales of capital assets that were held for 1 year or less.<�s��x饃� � � �6€ɑ���X�P�P?������]4@ �館匉&G�p庲�2��� ��t<�uLong-term capital gains or losses are the result of the sales of capital assets that were held for more than 1 year.<�t��~饉� � � �<�€€基���X��������?���U�f�]4@ 竼龝殙霱査虞&��� ��n<�oDeductions allocable to capital gains is the value of deductions that can be attributed to the capital gains. <�n��~饉� � � �<�€P冰���X��������?���U�f�]4@ oc�.�縆翟]�,C喫�� ��j<�kNet nontaxable income is the value of nontaxable income minus any deductions related to nontaxable income.<�j��~饉� � � �<�€€冰���X�P�P?����3�]4@ 勺纤遢LC峍�� ��Z<�[Nontaxable income is income received by the trust that is not subject to Federal taxation.<�Z��~饉� � � �<�€ū����X�P�P?����D�]4@ 1K蝊贛竍茉�>$T�� ���<��Tax-exempt interest is income that is not subject to Federal taxation. 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