\pJNW p 8'#B  dMbP?_"*+%1courier1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1j Helveticaelveticaerif`0H}0}0X:01j Helveticaelveticaerif`0H}0}0X:01j Helveticaelveticaerif`0H}0}0X:0h1 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" ";"-- ";@" "\ \ \ \ @"......................................................................................................................."~{\ \ \ \ \ \ \ \ @"........................................................................................................"YV#,##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 -5)spanners# stub_lines- titles-bVtotals)S##.;#J ALE0981FE7* ALE0991FE7+ ALE09A1FE7, 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 !(C 1"(C 1"(C 1"(C 1"C ,C AC 8C ,Q"C #Q# C  (C ' C "C  C "8C , C ( C  C  C )Q#C )Y#C Q8C 8C a!C  C  C  ,C Q#(C ,C , C style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_linestyle_stub_lines style_titles style_totalsBU} 2} }   8lv (x($$>$O$xV$ (* 4- I- L- O-n-d-K-_-r-]-R-r-L-u-J-L-^-w-L-`-^-P-TLTable 6.--1985, Individual Income Tax Returns, Installment Sale Transactionsv#n[All figures are estimates based on samples--money amounts are in millions of dollars, unless otherwise noted]      ''''Number 'Total'Mean percentage/Selected items 'of'amount' or amount01transactions [1]'reported'(in dollars) [2]&%%% (~ )?~ )@~ )@' 2Current year installment sales: + , , .Number of transactions~ 6A~ 6~ 6 .Sales price~ 6bA 6OcG@ 6(:^I@8 .0Less: Mortgages and other debt assumed by buyer~ 6@ 6ĬV@ 6dddd@..&Sales price less debt assumed by buyer~ 60bA6eTFe@6U290@. Basis.~ 6A6]@@6hH@).!Depreciation allowed or allowable~ 6@EA67@66@<.4Adjusted basis (basis less accumulated depreciation)~ 6 A6"uz@6l6/@'.Commissions and expense of sale~ 6A6ΪՆL@6ݖm@.Income recapture [3]~ 6@*@6UsLs@6Y$l@<.4Adjusted basis plus commissions and income recapture~ 6A6h@6ݸ9 @.Gross gain [4]~ 65A6ܡa@62@?.7Less: principal residence gains not subject to tax [5]~ 6@6B;Y=n@6b@. Gross profit~ 6A6-@6 3E@.Contract price~ 6A6$PV@6dx@+.#Gross profit ratio (percentage) [6]~ 6ЯA 6N/A68sQR@U2MComputation of taxable part of current- and prior-year installment sales: [7]676.Number of transactions~ 6֛~ 6~ 6*."Payments received in current year~ 6AA6/@6 M@+.#Gross profit ratio (percentage) [6]~ 6 6N/A6ػ$cjQ@.Total taxable gain~ 669)9*:+;,;-;.;/;0;1<2<3<41<5F@-6D@-7 - .Taxable capital gains~ 6AA 6EdXA@ 6F*w@&!5Taxable gains reported as: [8]!6!6!6"3Short-term taxable gain~ "6@"6Zd;Og@"6`Mg>"@#3Long-term taxable gain~ #6Jx#6C@#6] 1@$3Section 1231 gains~ $6 A~ $6A$6uJ}@%!%"%"%"&=&>&>&>'?N/A--Not applicable.'8'8'8e(?][1] Shows the number of nonzero values for different lines on the installment sale Form 6252.(8(8(8^)?V[2] Means are calculated based on the transactions with positive values for that item.)8)8)8*@[3] Income recapture is the portion of total gain that is taxed as ordinary gain income, rather than as a capital gain. The full amount of income q+@irecapture is taxable in the year of sale, regardless of whether any payments were received in that year.,@[4] In column 2, gross gain equals sales price less the sum of adjusted basis, commissions and expenses of sale, and income recapture.-@[5] This line equals the sum of any one-time exclusion of gains from the sale of principal residences by taxpayers age 55 and over, .@plus any gains postponed due to purchase of a residence. These gains are subtracted in computing installment gains subject to tax.]/@U[6] The gross profit ratio equals gross profit as a percentage of the contract price.s0@k[7] Items in this section are reported for the year of sale and later years in which payments are received.1@[8] Installment sale gains are not reported directly on the individual income tax return. Short- and long-term gains are reported on 2@{Schedule D, and Section 1231 gains are reported on Form 4797, Part I for sales or exchanges of property used in a trade or -3@%business and involuntary conversions.B4@:NOTE: Detail may not add to totals because of rounding. @5A8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.6474= > ????m}ëwVBV\XT0|00\XT|0|0ax\XT0}w0H}w0},Uw84qq     "