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~ h v [All figures are estimates based on samples--transactions are in thousands, money amounts are in thousands of dollars] i i i i i i i i j
j j j
& n All transactions o o o � = o 5 Gain transactions &
& & & & q r r s � � � &
& & & " z Transactions by asset type * * * * * * * U &
& & & z m Number
* Sales
m Basis * Net gain m Number
* Sales
y Basis ~ Gain &
& & & + m
* price m * or loss m
* price y ~ &
& & & + , * * * * * * V
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0
0
0 1 Corporate stock D }?5^ҥ@ E ,X2A E /�$~ߢA E kKA D ʡE@ L VƤA L Zd!GfA Y j<�'A 0
0 0 0 2 1 * Mutual funds, except tax-exempt bond funds D ƌ@ E �FdA E >
�?bA E |?5�'A D -@ L v&WA~
L {u Y T㥻c3A 0
0 0 0 $ 1 Tax-exempt bond mutual funds D 7A`嶀@ E `Ш'qA E )\�$qA~
E [M D B`"r@ L �/`hA L v�W=hA Y �/],!A 0
0 0 0 " 1 Capital gain distributions D !rhQJ@ E N/A E N/A E 3WOA D !rhQJ@ L N/A L N/A Y 3WOA 0
0 0 0 # 1 U.S. Government obligations D K{@ E �(\um~A E shj~A E DlgA D 2� ZDb@ L vWiA L l�=@hA Y NbA. 1 & State and local Government obligations~
D A E �~/|A E �$mC{A E NbXJu-A D NbX9$@ L cjA L q=
s_gA Y c" 8A* 1 " Other bonds, notes, and debentures~
D a@ E ?5^p }A E V|A E >
�#U! A D n*u@ L !r�YA L I UA Y @5^�/A 1 Put and call options D Ǧ@ E t_YA E x!ڦZA E � ��� D rh|@ L VzQA L �@DA Y pg=A 1 Futures contracts~
D m@ E {kEA E x{GA E �N�A D T㥛b@~
L � L :o$A Y nc9�6AA 1 9 Partnership, S Corporation, and estate or trust interests D +�@@ E @5^NbA E {OA E # UA D %C{v@ L ~�7`A L ^I||CA Y aкfWA( 1 Pass-through gains or losses [1] D @ E N/A E N/A E -[A D �VN5@ L N/A L N/A Y DfA 1 Livestock D X9vg@ E z^EA E f-A E l[�9A D Mb4@ L S"AA L a A Y p=A 1 Timber~
D @~
E KJ E MA E w,� A D K7� P@~
L ^� L Mc� A Y V � A 1 Involuntary conversions D V-� 3@ E 9vE@ E T�m@ E A`eA D v3@ L X9� @~
L @ Y /ݤy�A# 1 Residential rental property D 5^I <@ E 9ȴF{A E zW}A E � Z|pA~
D A L P
IA L ʭZxA Y ʡqA. 1 & Depreciable business personal property~
D �@ E ʡu`A E /�>WA E mi9�+A D "w@ L Zd;ﶟIA L }?58A Y l�4A* 1 " Depreciable business real property D 7A`ۄ@ E {|{A E �/ֻmA E p=
viA D +�J@ L Zd;7'xA L x�2fA Y Nb .jA 1 Farmland D /݈i@ E 0�$_iIA E ʡ
� � �0@ ?
� � �0 1 Other land ~
D w@ E ףp?FsA E \N`A E MfA~
D @ L xSqA L %m`XA Y jt=gA ! 1 Residences ! D d;Oom@ ! E ~tA ! E d;�+ąkA ! E |oXKA ! D � l@ ! L M8tA ! L �/q]&kA ! Y �=fKA " 1 Other assets " D K7AS@ " E Q$WlA " E 9΄dfA " E cX۫JA " D +�@ " L =
eA " L � CQA " Y K`Z[A # 1 Unidentifiable # D I +%@ # E ףp yeA # E MYA # F -GU6QA # D A`@ # L 3331bA # L i�*PA # Y 7TA $ 3 $ 4 $ 5 $ 5 $ 5 $ 5 $ 5 $ 5 $ 5 % & % 7 % 8 % v Loss transactions % w % w % x % ' Transactions with % ' % & %
& % & % & & & & & & 9 & q & r & r & s & | no gain or loss & } & & &
& & & & & " ' t Transactions by asset type ' t ' u ' * ' * ' * ' * ' * ' * ' & '
& ' & ' & ( t ( t ( u ( m Number
( * Sales
( m Basis ( m Loss ( m Number
( * Sales ) t ) t ) u ) m
) * price ) m ) m ) m ) * price [2] * + * : * ; * , * * * * * * * * * * + ) + ) + 2 + ( + ( + ( + ( + ( + ( , - , A , B ~
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/ - / - /
. 6 Total . < . = . \ � @ . [ jm~.A . ] `u2WA . [ |?5DSTA . \ �&1,_@ . [ '\ОA . 0 .
0 . 0 . 0 / 1 Corporate stock / > / ? / D |?5@ / E nA / K ~j{A / E �"ۭ$
lA / D A`xw@ / E h]JA / 0 /
0 / 0 / 0 2 0 1 * Mutual funds, except tax-exempt bond funds 0 > 0 ? 0 D K7�@ 0 E :FPFA 0 K tJA 0 E t��T A~
0 D A@ 0 E ʡW5A 0 0 0
0 0 0 0 0 $ 1 1 Tax-exempt bond mutual funds 1 > 1 ? 1 D }?5^yf@ 1 E j�CA 1 K ?5^
CEA 1 E 5^IYA 1 D X9v~K@ 1 E VBA" 2 1 Capital gain distributions 2 > 2 ? 2 D N/A 2 E N/A 2 K N/A 2 E N/A 2 D N/A 2 E N/A# 3 1 U.S. Government obligations 3 > 3 ? 3 D S㥟h@ 3 E '1 eA 3 K QxEeA~
3 E � \ 3 D h|? Y@ 3 E S�5?_A. 4 1 & State and local Government obligations 4 > 4 ? 4 D t�rx@ 4 E +�]YA 4 K � j[A 4 E o"A 4 D Dl)j@ 4 E I kLaA* 5 1 " Other bonds, notes, and debentures 5 > 5 ? ~
5 D A@ 5 E -mHEA 5 K jt�JA 5 E rhY!A 5 D xr@ 5 E C�tA 6 1 Put and call options 6 > 6 ? 6 D S�%@ 6 E E��2>A 6 K OA 6 E kt@A 6 D V-�@ 6 E K7J�A 7 1 Futures contracts 7 > 7 ? 7 M0ǰ 7 /ذJ; 7 �&˔B 7 -ǹ1 7 #<@ 7 E �@A 8 1 9 Partnership, S Corporation, and estate or trust interests 8 > 8 ? 8 D ^I ge@ 8 E )\�(A 8 K KD�5A 8 E }?5}c"A 8 D v/=5@ 8 E sh(hA( 9 1 Pass-through gains or losses [1] 9 > 9 ? 9 D `"�:@ 9 E N/A 9 K N/A 9 E d;� yPA~
9 D w@ 9 E N/A : 1 Livestock : > : ? : D Zd;k@ : E
ף A : K z.j� A~
: E �: : D �$Y@ : E n�1A ; 1
Timber. ; > ; ? ; D w/]'@ ; E V-@ ; K 㥛@ ; E Zd;@ ; D [3] ; E R@ < 1 Involuntary conversions < > < ? < D [3] < E Pn�$@~
< K @ < E t�Bm@~
< D @ < E x�&qY@# = 1 Residential rental property = > = ? = D o[@ = E w5IA = K y�&�2.PA = E x),A~
= D :@ = E B`m�3A. > 1 & Depreciable business personal property > > > ? > D |?5l@ > E Gz(A > K `�2A > E S� A > D �"~v@ > E +��QA* ? 1 " Depreciable business real property ? > ? ? ? D /�$G@ ? E v�=A~
? K 7r!A ? E d;Ϙ'A ? D !rhP@ ? E X9�h4A @
� l�0 A
� � �0 B
� � �0 C
� � �0 D
� � �0 E
� � �0 F
� � � G
� � �� H
� �& I
� � �& J
� � �&� K
� � �& L
� � �& M
u �& N
P �& O
� P �/ P
� � �/ Q
� � �0 R
� � �0 S
� � �0 T
� � �0 U
� � �0 V
� � �0 W
� � �0 X
� � �0 Y
� � �0 Z
� � �0 [
� � �0 \
� � �0� ]
� � �0 ^
� � �0@ _
� � �0 @ 1 Farmland @ > @ ? @ D t��@ @ E w(A @ K n�0A~
@ E U @ D |?5^: @ @ E L�(\_@ A 1 Other land A > ? � 1�<:�1A A K J KzI9A A E ^I A A D �P@ A E C �A B 1 Residences B > B ? ~
B D |@ B E L7A(@ B K ^I I@ B E rn@ B D � Zd{R@ B E VQh@ C 1 Other assets C > C ? C D � rhk{@ C E 㥛!A~
C K 3e C E A`u�LA C D X9vW@ C E ~�GFA D 1 Unidentifiable D > D @ D D re@ D E e;ߏd�,A D K +��;A D E / +A D D �O@ D E `�'A E ! E " E " E " E " E " E " E " E " E E
E E " F C Footnotes at end of table. F # F # F # F # F # F # F # F # F � F
� F � F � G G G G G G G G G G G
G G � H z Table 1.--1985, Individual Income Tax Returns, Short-Term and Long-Term Capital Gains and Losses, by Asset Type--Continued H H H H H H H H H H
H H ~ I % v [All figures are estimates based on samples--transactions are in thousands, money amounts are in thousands of dollars] I I I I I I I I I I
I I J J J J J J J J J J J
J J K K K K K K K K K K K
K K L n All transactions L o L o L p L n Gain transactions L o L o L o M ( M ) M ) M 2 M ( M ) M ) M ) N * N * N * N * N * N * N * N U " O & Transactions by asset type O m Number
O * Sales
O m Basis O * Net gain O m Number
O * Sales
O y Basis O ~ Gain O & O
& O & O & P + P m
P * price P m P * or loss P m
P * price P y P ~ P & P
& P & P & Q + Q , Q * Q * Q * Q * Q * Q * Q V Q & Q
& Q & Q & R ) R ( R ( R ( R ( R ( R ( R ( R ( R & R
& R & R & S - ~
S . �?~
S . @~
S . @~
S . @~
S . @~
S . @~
S . @~
S W @ S / S
/ S / S / T P Short-term transactions T O T O T O T O T O T O T N T X T / T
/ T / T /
U 6 Total U Z |?5^@ U [ fhA U [ {?XҿA U [ �$o2� U \ k@ U [ ��)]A U [ sh|A U e CX8cA V 1 Corporate stock V D /�$a@ V E AKA V E n#A V E I7A V D QxD@ V E ~oA V E %y7A V f /�$C?SA2 W 1 * Mutual funds, except tax-exempt bond funds W D ʡEu@ W E �NA W E d;�uOA W E SY$ W D !rhUc@ W E V7A W E V-R5A W f ^I b@$ X 1 Tax-exempt bond mutual funds X D 㥛 n@ X E `� hA X E SWogA X E MZ@ X D #~ja@ X E P3eA X E ףp)]eA X f K9�@# Y 1 U.S. Government obligations Y D S㥛Z@ Y E ^IrA Y E �rA Y E rh@~
Y D @ Y E Qq}UA Y E Q0+UA Y f V@. Z 1 & State and local Government obligations Z D oʙo@ Z E Mb(;aA Z E d;ߛgaA~
Z E @ Z D mra@ Z E ZdUPA Z E �&1h[OA Z f Mbt@* [ 1 " Other bonds, notes, and debentures [ D "@w@ [ E ?5^vBvA [ E vA [ E �q� [ D -&W@ [ E K7
DA [ E V.M6DA [ f M@ \ 1 Put and call options~
\ D ajA \ E � Z�TA \ E /�$ڼUA \ E R;�~
\ D q� A \ E }4KA \ E MbS>A \ f wM8A ] 1 Futures contracts ] D A`^j@ ] E K7�9A ] E j�*@ _ E N/A _ E N/A _ E @=
� )@~
_ D jv@ _ E N/A _ E N/A _ f 5A `
� l�0 a
� � �0 b
� � �0 c
� � �0 d
� � �0 e
� � �0 f
� � �0 g
� � �0 h
� � �0 i
� � �& j
� � �&� k
� � �& l
� v �& m
� W �& n
- v �& o
� �& p
� l �/ q
� � �/ r
� � �0 s
� � �0 t
� � �0 u
� � �0 v
� � �0 w
� � �0 x
� � �0 y
� � �0 z
� � �0 {
� � �0 |
� � �0� }
� � �0 ~
� � �0@
� � �0 ` 1 Livestock ` D Clg&@ ` E +�@ ` E s@ ` E Mb8 @ ` D xf%@ ` E --@ ` E � Zd;@ ` f v�-@ a 1 Timber~
a D ܈@ a E #~6@ a E -�a�@ a E NbX a D -�'@~
a E G4�~
a E c، a f /]F@# b 1 Residential rental property b D xT@ b E tX*�8A b E -/6A b E }?5^1�A b D ~jt#Q@ b E A`4A b E Mb0 82A b f � Z�-A. c 1 & Depreciable business personal property~
c D V@ c E z]i@ c E E @ c E v�@ c D 9v�4@ c E � r@ c E J ++@ c f /@* d 1 " Depreciable business real property d D A`B2@ d E Es� !A d E bX9vb A~
d E � d D d;O�(@ d E � ڧ�A d E B`PA d f z� _@ e 1 Farmland~
e D \@ e E bX94Y@ e E O@ e E C|@ e D �$C�? e E ~jh@ e E M@ e f t�� @ f 1 Other land f D �/�$R@ f E X9L3A f E j-A f E z.Z�A f D Mb K@ f E Zd; :�-A f E � �8$A f f jtR$A g 1 Residences g D K7 '@ g E shmA g E bX9�A g E �/ݤb@ g D /�$ @~
g E K� g E R� �
A g f m�@ h 1 Other assets h D l�)x@~
h E '@ h E �VjTA~
h E πH~
h D @ h E a�$A h E Jb A h f gfff�A i 1 Unidentifiable i D %C`@ i E ��26A~
i E % i F V i D w/J@ i E zn)A i E !rh�?'A~
i f i 0 i
0 i 0 i 0 j 3 j 4 j 5 j 5 j 5 j 5 j 5 j 5 j 5 j 0 j
0 j 0 j 0 k 7 k 8 k v Loss transactions k w k w k x k ' Transactions with k ' l 9 l q l r l r l s l | no gain or loss l } " m t Transactions by asset type m t m u m * m * m * m * m * m * n t n t n u n m Number
n * Sales
n m Basis n m Loss n m Number
n * Sales o t o t o u o m
o * price o m o m o m o * price [2] p + p : p ; p , p * p * p * p * p * p & p
& p & p & q ) q ) q 2 q ( q ( q ( q ( q ( q ( q & q
& q & q & r - r A r B ~
r . "@~
r . $@~
r . &@~
r . (@~
r . *@~
r . ,@ r / r
/ r / r / s k Short-term transactions s k s l s O s O s O s O s O s N s / s
/ s / s /
t 6 Total t < t = t _ S㥻V@ t ` I &]A t ` z#KA t ` 1hTeA t _ ~jtu@ t ` �"hA u 1 Corporate stock u > u ? u G E}@ u H +XtA u H h.;xA u H ]JA u G h|?`@ u H v �;A2 v 1 * Mutual funds, except tax-exempt bond funds v > v ? v G X9Ȫ`@~
v H i�# v H � ^9A v H �4�A v G T㥛ĀM@ v H ;O
>Y/A$ w 1 Tax-exempt bond mutual funds w > w ? w G sh|U@~
w H me w H � E0"A~
w H 3C� w G 9v0@ w H �
P$A# x 1 U.S. Government obligations x > x ? x G -vD@ x H �x\A x H l*\A x H CtX@~
x G 1@ x H Nb� WA. y 1 & State and local Government obligations y > y ? y G MbPQ@ y H 淪N@A y H � ZdZAA y H Mb�@ y G � ZdE@ y H u�fEA* z 1 " Other bonds, notes, and debentures z > z ? ~
z G @ z H %�8A z H o`&2;A~
z H u� z G bX9h@ z H d;߁wrA { 1 Put and call options { > { ? { G jtw@ { H ~*k�7A { H V�{KA { H �(\5?A { G u�V�? { H X9?@ | 1 Futures contracts | > | ? | G Ɵ`@ | H v7�1A | H ?5^Z5A | H v_~ A | G � rh@ | H K7A@A } 1 9 Partnership, S Corporation, and estate or trust interests } > } ? } G oʙX@ } H X9�*,�@ } H +X
A } H K7� @ } G h|?5�? } H w{�@( ~ 1 Pass-through gains or losses [1] ~ > ~ ? ~
~ G @ ~ E N/A ~ E N/A ~ H X9T
�4A ~ D [3] ~ E N/A 1 Livestock > ? D [3]~
H � ~
H ѮOA~
H �
A D [3] H � rhU@
� l�0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � � �
� Z � � �
� � � �
� � �� �
� � �S �
� � �T �
� � �T �
� � �T �
� � �T �
� � �T �
� � �T �
� � �
� � �j �
� � �
� � � �
� � �& �
� � �& �
� � �& �
� � �& �
� � �&� �
� � �& �
� �&@ �
� � �/ 1 Timber > ? G �S@ H t�Ե@ H
ףpu@ H ?5^<@~
G ~
H # � 1 Residential rental property � > � ? � G t�� @ � H ;O�A � H �zA � H Zd;@~
� D @ � H 㥛ĐR@. � 1 & Depreciable business personal property � > � ? ~
� G h@ � H Zd;Ϸ@ � H J +@ � H Cw@ � G }?5^I9@~
� H W@* � 1 " Depreciable business real property � > � ? � G v@ � H ʿW@ � H x�&� A � H sh@ � D V-@ � H X@ � 1 Farmland � > � ? � D [3] � H ʡE;@ � H S[r@ � H d;OKm@ � D [3] � H V@ � 1 Other land � > � ? � D u�V�@ � H R� d� A � H K7T
A � H �V~o@~
� D @ � H v~A � 1 Residences � > � ? � G !rh@ � H EW@ � H "@ � H ˡEˈ@~
� G ~
� H � 1 Other assets � > � ? � G MbX?r@ � H l~#A � H w:HA � H =
s� FA � G Dl�9@ � H -]�:A � 1 Unidentifiable � > � @ � G ?5^IQ@ � H qA � H `�n A � H |?5y�A � G � Zd� @ � H 1� ICA � ! � " � " � " � " � " � " � " � " " � C Footnotes at end of table. � # � # � # � # � # � # � # � # � � �
� � � � � � � z Table 1.--1985, Individual Income Tax Returns, Short-Term and Long-Term Capital Gains and Losses, by Asset Type--Continued � � � � � � � � ~ � h v [All figures are estimates based on samples--transactions are in thousands, money amounts are in thousands of dollars] � i � i � i � i � i � i � i � i � j �
j � j � j � � � � � � � � � � �
� � � � � � � � � � � � �
� � � & � n All transactions � o � o � p 6 � n . Gain transactions � � � & �
& � & � & � & � q � r � r � s � � � � � � � � & �
& � & � & " � z Transactions by asset type � R � * � d � Q � * � * � * � U � & �
& � & � & � { � m Number
� * Sales
� m Basis � * Net gain � m Number
� * Sales
� y Basis � ~ Gain � & �
& � & � & � + � m
� * price � m � * or loss � m
� * price � y � ~ � & �
& � & � & � + � , � * � * � * � * � * � * � V � & �
& � & � & � ) � ( � ( � ( � ( � ( � ( � ( � ( � & �
& � & � & � - ~
� . �?~
� . @~
� . @~
� . @~
� . @~
� . @~
� . @~
� W @ � / �
/ � / � / � P Long-term transactions � O � O � O � O � O � O � N � X � / �
/ � / � /
� 6 Total � _ X9�@ � ` `A � ` J DA � ` ҍaAޣA � _ ʡ-@ � b g^A � b A`}ԡA � c ڟepA � 0 �
0 � 0 � 0 � 1 Corporate stock � G bX9@ � H hA � H �"ۛ�2A � H 7ALA � G ;O�'@ � J /t}=A � J G[A � a A � 0 �
0 � 0 � 0 2 � 1 * Mutual funds, except tax-exempt bond funds � G |?� @ � H 9v�YA � H vUA � H q
�)A � G %C @ � J J QA � J '1 JA~
� a 'K � 0 �
0 � 0 � 0 $ � 1 Tax-exempt bond mutual funds � G }?5^�r@ � H ʡ@TA � H �0TA � H mv � G `"ەc@ � J L7l)8A � J n2ϟ5A~
� a � � 0 �
0 � 0 � 0 " � 1 Capital gain distributions � G !rhQJ@ � E N/A � E N/A � H 3WOA � G !rhQJ@ � L N/A � L N/A � a 3WOA � 0 �
0 � 0 � 0 # � 1 U.S. Government obligations � G �/�$u@ � H /�$r߲hA � H }�9hA � H ~jANA � G Zd;�/`@ � J +\A � J +�IIU[A � a Hz�A � 0 �
0 � 0 � 0 . � 1 & State and local Government obligations � G B`Т@ � H �.SsA � H +�� nrA � H Nb��,A � G sh|ǃ@ � J rh
�8bA � J m1_^A � a ףp �6A � 0 �
0 � 0 � 0 * � 1 " Other bonds, notes, and debentures � G �/�$ ~@ � H YA � H SmWA � H X�!A � G V-n@~
� J ;�"\~
� J ?D � a %�-A � 0 �
0 � 0 � 0 �
� l�/ �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0� �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� Z �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �& �
� � �& �
� � �& �
� � �&� �
� � �& �
� � �&@ �
� � �& � 1 Put and call options~
� G !@~
� H û# � H ;O�3A � H PA � G DlY`@ � J ZdF/A � J Kw$A � a �VfA � 0 �
0 � 0 � 0 � 1 Futures contracts � G NbX9\g@ � H Nb�1A � H +�9�o3A~
� H �5 � G CQ@ � J �o� A � J `" 7A � a ��+AA � 1 9 Partnership, S Corporation, and estate or trust interests � G Cl;u@ � H u�8@aA � H {w�%LA � H nUA � G /�$n@ � J =
� `A � J ^ILyBA � a VA( � 1 Pass-through gains or losses [1] � G ʡ@ � E N/A � E N/A � H 茶P~A � G '1� К@ � L N/A � L N/A � a -A � 1 Livestock � G +��
@ � H A`�DA � H 㥛BC*A � H T{8A � G ~jtބ@ � J q=
X%AA � J ^IaA � a ʡEd� � > � \ T㥛dν@ � [ |ʡA � [ � bA � [ r�!tA � [ Ef@ � [ S�lvA � 0 �
0 � 0 � 0 � 1 Corporate stock � > � > � D ʡEv@ � E V _sA � E l� ~A � E fffVSeA � E MbDn@ � E � ~9A � 0 �
0 � 0 � 0 2 � 1 * Mutual funds, except tax-exempt bond funds � > � > � D �/w@ � E P�7A � E K7{1 � > � D �SW@ � E
B>A � E =
ד@A � E #~jj A � E ;O.C@~
� E iE+ � 0 �
0 � 0 � 0 " � 1 Capital gain distributions � > � > � D N/A � E N/A � E N/A � E N/A � E N/A � E N/A � 0 �
0 � 0 � 0 # � 1 U.S. Government obligations � > � > � D Dlc@ � E Pγ_JA � E xَKA � E h|o;@ � E `"۩I@ � E KD>A � 0 �
0 � 0 � 0 . � 1 & State and local Government obligations � > � > ~
� D t@ � E \PA � E o�8� SA � E `b � A � E B`"d@ � E I zWA � 0 �
0 � 0 � 0 �
� l�/ �
� � �/ �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0� �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� � �0 �
� 0�0 �
� � �0 �
� � �0 �
� 6�0 �
� =�0 �
� � �
� � �� �
� � � �
� Z $� �
�
$ �
� $@ �
� $ * � 1 " Other bonds, notes, and debentures � > � > ~
� D @ � E Sū2A � E fffƅ�8A � E jt�&�A~
� E y@ � E J9A � 0 �
0 � 0 � 0 � 1 Put and call options � > � > � D x�&W@ � E /ݤA � E � g�!A � E ~j�A � E oʡ�? � E x@ � 0 �
0 � 0 � 0 � 1 Futures contracts � > � > � D K7!]@ � E p=J� #A � E d;7/A � E |?R�"A � E [3] � E +��@A � 1 9 Partnership, S Corporation, and estate or trust interests � > � > � D NbX94R@ � E '1,$A � E fffF/�1A � E � Z A � E `"�4@ � E oT@( � 1 Pass-through gains or losses [1] � > � > � D #~j5@ � E N/A � E N/A � E ʡFA � E ;On
@ � E N/A � 1 Livestock � > � > � D ^I k@ � E QL A � E ףp A~
� E � E h|?Y@ � E jt� /A � 1 Timber. � > � > � D x�&1�"@ � E x�&y@ � E ^I Z@ � E ~jta@ � E [3] � E R@ � 1 Involuntary conversions � > � > � D [3] � E Pn�$@~
� E @ � E t�Bm@~
� E @ � E x�&qY@# � 1 Residential rental property � > � > � D #~jY@ � E AIGA � E oMNA � E ~,A~
� E @ � E �(\oȭ3A. � 1 & Depreciable business personal property � > � > � D rk@ � E � �'A � E f�2A � E Dlg A � E MbX@ � E |?� QA* � 1 " Depreciable business real property � > � > ~
� D ɱ@ � E Ew � > � D /�$�@ � E �(A � E |?ub
0A � E K7 `4A � E /�$ @ � E �1ݼ@ � 1 Other land � > � > � D rhlQ@ � E NbXd/A � E �"۹6A � E x馠 A � E V-J@ � E HvA�A � 1 Residences � > � > � D [3] � E jt@ � E 5^I@ � E S�!p@ � E � Zd{R@ � E VQh@ � 1 Other assets � > � > � D 㥛 Xb@ � E w(�A � E Nb�.A � E /�$'A � E ��#Q@ � E K}2A � 1 Unidentifiable � > � > � D SMX@ � E 7l�!A~
� E sj� � E h%A � E CK@ � E a�$ A � ! � � � � � " � " � " � " � " � " � �
� � � g � M � M � M � M � M � M � M � M � �
� � � � N/A--Not applicable. � M � M � M � M � M � M � M � M � �
� � � � � � [1] Pass-through gains or losses on assets sold by partnerships, S Corporations, and estates and trusts reported by partners, shareholders, and beneficiaries, respectively. � S � S � S � S � S � S � S � S � � �
� � � � � w � � o [2] The basis amount for transactions with no gain or loss is the same as the amount shown for the sales price. � S � S � S � S � S � S � S � S � S �
S � S � S ' � � [3] Less than 500 transactions. � T � T � T � T � T � T � T � T � T �
T � T � T � � � � NOTES: Detail may not add to totals because of rounding. Sales price minus basis does not always equal net gain or loss because: (a) only the gain is reported for capital gain � T � T � T � T � T � T � T � T � T �
T � T � T � � � � distributions from mutual funds and pass-through gains or losses and (b) part of the total gain or loss on certain depreciable assets is treated as ordinary rather than capital gain or � T � T � T � T � T � T � T � T � T �
T � T � T � � � � loss. For installment sales, the gross profit ratio is used to compute the sales price and basis proportion to the reported gain. � T � T � T � T � T � T � T � T � T �
T � T � T @ � � 8 SOURCE: IRS, Statistics of Income Bulletin, Spring 1999. � T � T � T � T � T � T � T � T � T �
T � T � T � � � T � T � T � T � T � T � T � T � T �
T � T � T � C � $ � $ � $ � $ � $ � $ � $ � $ � C �
� $ =
a@ R^ >
� � � �? �? �? �? m } ëw V B V � \XT0 |0 � �0 \XT |0 |0 ax \XT0 } w0 L} w0} � � ,� Uw � qq
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