\pJNW d .J!B  dMbP?_"*+%1courier1' MS Sans Serifns Serif.w1' MS Sans Serifns Serif.w1' MS Sans Serifns Serif.w1' MS Sans Serifns Serif.w1j Helveticaelveticaerif.w02j0D0:01j Helveticaelveticaerif.w02j0D0:01j Helveticaelveticaerif.w02j0D0:01 Arial1 Arial1 Arial1 Arial1 xArial1 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" ";\-#,##0" ";"-- ";@" "}z@"......................................................................................................................."1.#,##0.0" ";\-#,##0.0" ";"-- ";@" "<9#,##0" ";\-#,##0" ";"-- ";@" "\ \ \ \ @"......................................................................................................................."~{\ \ \ \ \ \ \ \ @"........................................................................................................"MJ#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-column_numbers- data-  footnotes-%&G:Indent0)7 # #.Indent3)##.;#JW#fs###Indent6)##.;#JW#fs#######*7#FS#bo#~####_RIndent9)O##.;#JW#fs#######*7#F -))spanners# stub_lines- titles-bVtotals)S##.;#J ALE0950040* ALE0960040+ ALE0970040, 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  $C !C  C  (C !C !(C  (C  ,C Q#(C aC  C !(C 1"(C 1"(C 1"(C 1"C ,C AC 8C ,Q"C #Q# C  (C ' C "C  C "8C , C ( C )Q#C )Y#C , C style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_linestyle_stub_lines style_titles style_totalsBU} 0} @}   .lv (x(&&3&P&xN& (, 4/ ;/ I/ C/J/m/I/C/J/X/R/J/b/I/C/J/S/R/J/L/X/I/TLTable 5.--1985, Individual Income Tax Returns, Sales of Principal Residencesv%n[All figures are estimates based on samples--money amounts are in millions of dollars, unless otherwise noted]      ))))Number )Total )Mean1Selected items )of)amount) amount [1]23 transactions)reported) (in dollars)(''' *~ +?~ +@~ +@ 4All transactions: - . . 0 Sales price~ 6M 6(Bj-u@ 6yCt@ 0Basis~ 6:L 6e@ 6N=@ 0 Gain on sale~ 6*D 6[}u՝@ 6N$õ@K4CTransactions with one-time exclusion for taxpayers age 55 and over:6660 Sales price~ 6?A6'o|@6&@ 0Basis~ 6?A6c{-y@6[:@0 Gain on sale~ 6?A6H7¢Z@6UH*@"0One-time exclusion claimed~ 6?A6:>ZYH@6y6@0Gain after exclusion~ 6@2@66X@6ʷ@0 Taxable gain~ 6@6_=@6^v@@48Transactions with purchase of replacement residence: [2]6660 Sales price~ 6#A6q:VP@6|sz@ 0Basis~ 6"A6=a@6.J~@0 Gain on sale~ 6#A6 Q@6_::i@0Less: fixup expenses~ 6A6`k@6>3:@0Adjusted sales price~ 6#A6S4@6̈6@0 Taxable gain~ 6@65&\;@60%@0Postponed gain~ 6f)$6Rew"@6kG;@64.Transactions with taxable gains on residences:6760 Sales price~ 6pA6-5'@6eIG@ 0Basis~ 6A6#J{͝@6Lu$>@ /!J/"J/#U/$T %(#&b#'$($)D$*D$+ $,$-$ 0 Gain on sale~ 6pA 6tB3a@ 6pL@!0 Taxable gain~ !6pA!6X99i@!62'-jT@"5Short-term taxable gain~ "6z@"6Š @"6Har_@#5Long-term taxable gain~ #6A#6 N$H@#6C@$!$"$"$"^%8V[1] Means are calculated based on the transactions with positive values for that item.&8[2] Some taxpayers purchased a replacement residence in addition to claiming the one-time exclusion for taxpayers age 55 and over. '8{Other taxpayers neither claimed the exclusion nor purchased a replacement residence. Therefore, the data are not additive.@(88NOTE: Detail may not add to totals because of rounding.@)98SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.*8= > ????m}ëwVBV\XT0|00\XT|0|0ax\XT0}w0}w0},Uw.qq     "