� \pJNW 4� 7� wK�n��R�%B�  2MbP?_"*+�%�����*X1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1j�� Helveticaelvetica7w02j0,� :�04}�1j�� Helveticaelvetica7w02j0,� :�0@?��1jx� Helveticaelvetica7w02j0,� :�01��1j�� Helveticaelvetica7w02j0,�:�0}�1j�� Helveticaelvetica7w02j0,�:�0�#��1j�� Helveticaelvetica7w02j0,�:�04}�1j�� Helveticaelvetica7w02j0,�:�0}�1jx� Helveticaelvetica7w02j0,�:�0�!����&�?'�?(�?)�?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:mm0.0#,##0" " #,##0" "#,##0" "#,##0" "#,##0" ";@" " #,##0" ";@" "#,##0" ";@" "$!#,##0" ";@" "%"#,##0" ";@" ""#,##0" ";@" "0.0" ";@" "0.0" ";@" " 0.0" ";@" "#,##0" ";@" "@*.he@".................................................................................................." \ \ \ \ @#,##0" ";@" "0.0" ";@" "0" ";@" "0.0" ";@" "0" ";@" "/,#,##0" ";\-#,##0" ";\-\-" ";@" " " "@ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -XC � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C :� ��C 8� ��C 9� ��C 7� ��C  � ��C 3�!�C  �C #�C  �C  �C  �C  �C  �C  �C  �C  �C  �C  �C  (��C  (��C  �C  (��C  (�C &8�C "8�C &8��C &8��C &8�C &�C "�C  (�C  (��C 8�C 8��C �C "8��C "8�C  "8�C  (C "�C  "8��C + �C 2#<��C .#<��C 0#<��C 2 #<��C 0 #<��C + �C 2#<��C .#<��C 2 #<��C . #<��C 0#<��C 0 #<��C + ,��C 2#<�C .#<�C 0 #<�C 2 #<�C . #<�C 0#<�C , ,�C #<�C '#<�C "#<�C (#<�C !#<�C !#<�C (#<�C #<�C #�C #�C  (C 1#<��C 1 #<��C 1#<��C - #<��C 1#<�C 1 #<�C  �C ##<�C #<�C %#<�C #8�C #�C #�C #<�C 6Q! �C 6��������������������0style_footnotes�B�������������U} ��}  � �} ��} � �} $ � 7&�l!�0�:@ �}��m����� ��D���� ��� ��� �H� �B� �x��N�������������������������������������Z��<��������@�����Table 8.--1994, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Under Alternative     � �Table 8.--1994, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Under Alternative � �Concepts: Number of Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect    � !�Concepts: Numberof Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued4",[All figures are estimates based on samples] "  "  " """"" " " " "4 ",[All figures are estimates based on samples]#"""""""""""""$ %  & (' Item with the largest tax effect''''' ' ' ' ' (3'+Item with the largest tax effect--continued))))))))))))) $  *Total**Interest** Investment** Taxes paid* * Contributions * *Medical and dental * $*Net casualty or theft**Total miscellaneous**General+* All other+*Partnership and S**Foreign earned,* Tax-exempt,-Item with the second  .  / 0paid deduction00 interest [1]00 deduction0 0 deduction 0 0expense deduction 1 2Item with the second0loss deduction10 deductions10business credit10 tax credits10Corporation net losses00income exclusion [3]10 interest [3]1-largest tax effect3Number3 Percentage3Number3 Percentage3Number3 Percentage3Number3 Percentage 3Number 3 Percentage 3Number 3 Percentage -largest tax effect3Number3 Percentage3Number3 Percentage3Number3 Percentage3Number3 Percentage3Number3 Percentage3Number3 Percentage3Number3 Percentage$ 3 of 3of  3 of 3of  3 of 3of  3 of 3of   3 of  3of   3 of  3of   3 of 3of  3 of 3of  3 of 3of  3 of 3of  3 of 3of  3 of 3of  3 of 3of /4returns 4total4returns 4total4returns 4total4returns 4total 4returns  4total 4returns  4total $4returns 4total4returns 4total4returns 4total4returns 4total4returns 4total4returns 4total4returns 4total $  5(1) 5(2) 5(3) 5(4) 5(5) 5(6) 5(7) 5(8) 5(9) 5(10) 5(11) 5(12) 6 5(13) 5(14) 5(15) 5(16) 5(17) 5(18) 5(19) 5(20) 5(21) 5(22) 5(23) 5(24) 5(25) 5(26) 7Returns with worldwide 8 8 8 8 8 8 8 8 8 8 8 8 7Returns with worldwide 8 8 8 8 8 8 8 8 8 8 8 8 8 8 7 income tax %  %  %  %  %  %  % % % % % % 7 income tax % % % % % % % % % % % % % %- 7%Returns with adjusted gross income of %  %  %  %  %  %  % % % % % %- 7%Returns with adjusted gross income of % % % % % % % % % % % % % % 7$200,000 or more %  %  %  %  %  %  % % % % % % 7$200,000 or more % % % % % % % % % % % % % %9 Total~ :?~ ;Y@~ :$�A~ ;@~ :@~ ; @~ :\�A~ ;4@~  :s@~  ;~@~  :ڠ@~  ;4@ 9 Total~ :D@~ <$@~ :@~ <�?~ :@Q@~ <f@~ :@X@~ <@~ :@~ <t@ =-- >-- =-- >--?Interest paid deduction~ @H A~ A@ B-- C--~ @@~ Ax@~ @x� A~ AE@~  @@~  Aؘ@  @**  A** ?Interest paid deduction~ @v@~ D7@~ @Ȯ@~ D:@~ @ @~ DH@~ @@~ D0@ @** D** B-- E-- B-- E--%?Investment interest deduction~ @'@~ A@~ @@@~ Ap@ B-- C--~ @@~ A`s@~  @t@~  A`x@  @**  A**% ?Investment interest deduction B-- E--~ @~@~ Dt@~ @y@~ Dk@~ @H@~ DЁ@ @** D** B-- E-- B-- E--?Taxes paid deduction~ @�A~ A@~ @DA~ A@~ @@~ A@ B-- C--~  @`@~  AP@~  @@@~  AP@ ?Taxes paid deduction~ @P@~ DR@~ @M@~ Dж@~ @@~ Dx@~ @@~ D@~ @@~ D@ B-- E-- B-- E--?Contributions deduction~ @ A~ A6@~ @@~ Aw@~ @@~ A%@~ @ Q A~ A@  B--  C--~  @e@~  A @ ?Contributions deduction~ @&@~ DQ@~ @@~ D0@~ @z@~ Dl@~ @0@~ D r@~ @@~ D`}@ B-- E-- B-- E--,?$Medical and dental expense deduction~ @j@~ A>@ @** A** @** A**~ @@~ AD@~  @z@~  AV@  B--  C--, ?$Medical and dental expense deduction B-- E--~ @@c@~ D�? B-- E-- B-- E--~ @s@~ DV@ B-- E-- B-- E--,?$Net casualty or theft loss deduction~ @k@ A[2] @** A** @** A**~ @@_@ A[2]~  @ @  A[2]  B--  C--, ?$Net casualty or theft loss deduction B-- E-- B-- E-- B-- E-- B-- E--~ @T@~ D4@ B-- E-- B-- E--&?Total miscellaneous deductions~ @@~ A@~ @@~ A@`@~ @@~ A@~ @@~ A{@~  @@~  A @~  @@~  A@& ?Total miscellaneous deductions~ @@~ D4@ B-- E--~ @@ A[2]~ @,@~ D$@~ @@~ D@ B-- E-- B-- E--?General business credit~ @d@~ AD@~ @}@~ A$@~ @pt@~ AV@~ @4@~ AN@~  @`d@~  A>@  B--  C-- ?General business credit B-- E--~ @P@~ DD@ B-- E--~ @ v@~ Da@~ @v@~ D�? B-- E-- B-- E--?All other tax credits~ @@~ AN@~ @@d@ A[2]~ @p@~ AQ@~ @@~ AQ@~  @x@~  Aa@~  @E@~  A@ ?All other tax credits B-- E--~ @I@~ D>@~ @В@~ D@ B-- E--~ @@~ D@ B-- E-- B-- E--0?(Partnership and S Corporation net losses~ @�5@~ An@~ @@~ A�?~ @*@~ A@~ @w@~ At@~  @P@~  A w@  B--  C--0 ?(Partnership and S Corporation net losses @** D**~ @H@~ D@u@~ @z@~ Dl@~ @P@~ D@ B-- E-- B-- E-- B-- E--?No second largest item~ @@e@~ Al@~ @n@~ A$@~ @4@~ A$@~ @@~ A@~  @ @~  A[@  B--  C-- ?No second largest item B-- E--~ @2@~ D$@~ @ĕ@~ D @~ @x@~ D-@~ @{@~ D@ B-- E-- B-- E--'7Returns with expanded income of@A@A@A@A @ A @ A' 7Returns with expanded income of@D@D@D@D@D@D@D7$200,000 or more@A@A@A@A @ A @ A 7$200,000 or more@D@D@D@D@D@D@D9 Total~ ::C~ ;Y@~ :A~ ;@@ >-- >--~ :A~ ;p@~  :l@~  ;@~  :@~  ;4@ 9 Total~ :H@~ <$@~ :f@~ <>@~ :<@~ <f@~ :@~ <l@~ :`2@~ <@~ :@~ <a@~ :A~ <1@?Interest paid deduction~ @0JA~ A@ B-- C-- E-- E--~ @H�A~ Aij@~  @@~  AH@  @**  A** ?Interest paid deduction~ @v@~ D7@~ @@}@~ D@~ @ @~ D@F@~ @e@~ DH@~ @@~ DP@~ @@~ D8@ @** D**?Tax-exempt interest~ @FA~ A(@~ @0-@~ Ah@ E-- E--~ @@_@~ A@~  @Ͳ@~  A&@~  @@~  A\@ ?Tax-exempt interest~ @H@~ Dt@~ @@~ D@~ @@~ D`@~ @*@~ DȔ@~ @@~ Dh@~ @@~ D`@~ @ E--?Taxes paid deduction~ @XA~ AD@~ @D�A~ A@ E-- E-- B-- C--~  @Y@~  A @~  @@~  AG@ ?Taxes paid deduction~ @@~ D\@~ @@~ D@~ @@~ D@~ @j@~ D`@~ @@~ D"@~ @@~ DH@~ @�A~ DQ@ �l�!���"���#���$���%���&���'���(���)��@*�P+�0,�D@ -�t�.�p�/���0� �1�D�2���3���4���5�P�6�B�7�x�8�N�9���:���;���<����=���>���@?��� ?Contributions deduction~ @A~ AЖ@~ @O@~ A`x@ E-- E--~ @Q�@~ Aب@ B-- C-- @** A** ?Contributions deduction @** D**~ @~@~ D-@~ @z@~ D@j@~ @@~ Dq@~ @P@~ Dy@~ @pt@~ D@j@~ @&@~ D!@,!?$Medical and dental expense deduction~ !@@~ !A>@~ !@g@ !A[2] !E-- !E--~ !@@~ !A>@~ ! @h@~ ! A�? ! B-- ! C--,! ?$Medical and dental expense deduction !B-- !E--~ !@@~ !D$@ !B-- !E-- !B-- !E--~ !@r@~ !DV@~ !@C@~ !D>@~ !@@~ !DT@,"?$Net casualty or theft loss deduction~ "@ i@ "A[2] "@** "A** "E-- "E--~ "@@\@ "A[2] " B-- " C-- " B-- " C--," ?$Net casualty or theft loss deduction "B-- "E-- "B-- "E-- "B-- "E-- "B-- "E--~ "@T@~ "D4@ "B-- "E-- "@** "D**&#?Total miscellaneous deductions~ #@~@~ #A�?~ #@\@~ #A>@ #E-- #E--~ #@װ@~ #A[@~ # @<@~ # A@~ # @P}@~ # A@&# ?Total miscellaneous deductions~ #@@~ #D4@ #B-- #E--~ #@@ #A[2]~ #@@ #A[2]~ #@x@~ #Dd@ #B-- #E--~ #B@~ #Ed@$?General business credit~ $@@~ $AD@~ $@@}@~ $A$@ $E-- $E--~ $@@~ $AN@~ $ @]@~ $ A>@ $ B-- $ C--$ ?General business credit $B-- $E-- $B-- $E-- $B-- $E--~ $@u@~ $Da@~ $@@~ $Df@ $B-- $E--~ $B@~ $EN@%?All other tax credits~ %@@~ %AQ@~ %@s@~ %A$@ %E-- %E--~ %@@~ %AQ@~ % @@~ % Ad@ % B-- % C--% ?All other tax credits %B-- %E--~ %@@~ %D$@~ %@@~ %D@ %B-- %E--~ %@@@~ %Dk@~ %@ @~ %D w@~ %@@~ %DD@0&?(Partnership and S Corporation net losses~ &@@~ &Ak@ &@** &A** &E-- &E--~ &@@~ &A@~ & @̕@~ & At@ & B-- & C--0& ?(Partnership and S Corporation net losses &@** &D** &@** &D** &@** &D**~ &@e@~ &DQ@ &B-- &E--~ &@0x@~ &D@~ &@@~ &D @''?Foreign earned income exclusion~ '@@~ 'A4@~ '@`{@~ 'A$@ 'E-- 'E--~ '@`q@~ 'A$@~ ' @U@~ ' A4@ ' B-- ' C--'' ?Foreign earned income exclusion 'B-- 'E-- '@** 'D** '@** 'D**~ '@U@~ 'D>@~ '@h@~ 'DN@ 'B-- 'E--~ 'B@~ 'ED@(FNo second largest item~ (G�<@~ (H@~ (Gi@~ (H$@ (I-- (I--~ (G @~ (H@~ ( G{@~ ( H�? ( J-- ( K--( FNo second largest item (J-- (I--~ (Gc@~ (L|@~ (Gx@~ (L@~ (G@~ (L@~ (G@~ (L0@~ (G@~ (L@~ (G�@~ (L(@")MFootnotes at end of table.)N)O)P)Q)P)Q)P)Q) P) Q) R) Q") MFootnotes at end of table.)S)T)U)Q)U)Q)U)Q)U)Q)R)Q)R)Q�*�Table 8.--1994, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Under Alternative *V*W*W*W*V*W*W** * * * �* �Table 8.--1994, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Under Alternative **************�+!�Concepts: Numberof Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued+++++++++ + + + �+ !�Concepts: Numberof Returns and Percentages Classified by Item With the Largest Tax Effect and by Item With the Second Largest Tax Effect--Continued++++++++++++++4,",[All figures are estimates based on samples],",",",",",",",", ", ", ", "4, ",[All figures are estimates based on samples],#,",",",",",",",",",",","," -$  -%  -& (-' Item with the largest tax effect-'-'-'-'-'- '- '- '- '- (3-'+Item with the largest tax effect--continued-)-)-)-)-)-)-)-)-)-)-)-)-).$ .*Total.*.*Interest.*.* Investment.*.* Taxes paid.*. * Contributions. *. *Medical and dental. * . $ .*Net casualty or theft.*.*Total miscellaneous.*.*General.+.* All other.+.*Partnership and S.*.*Foreign earned.,.* Tax-exempt.,/-Item with the second  /.  // /0paid deduction/0/0 interest [1]/0/0 deduction/0/ 0 deduction/ 0/ 0expense deduction/ 0/ -Item with the second /0loss deduction/1/0 deductions/1/0business credit/1/0 tax credits/1/0Corporation net losses/0/0income exclusion [3]/1/0 interest [3]/10-largest tax effect03Number03 Percentage03Number03 Percentage03Number03 Percentage03Number03 Percentage0 3Number0 3 Percentage0 3Number0 3 Percentage0 -largest tax effect03Number03 Percentage03Number03 Percentage03Number03 Percentage03Number03 Percentage03Number03 Percentage03Number03 Percentage03Number03 Percentage1& 13 of 13of  13 of 13of  13 of 13of  13 of 13of  1 3 of 1 3of  1 3 of 1 3of 1 $ 13 of 13of  13 of 13of  13 of 13of  13 of 13of  13 of 13of  13 of 13of  13 of 13of  2$ 24returns 24total24returns 24total24returns 24total24returns 24total2 4returns 2 4total2 4returns 2 4total2 /24returns 24total24returns 24total24returns 24total24returns 24total24returns 24total24returns 24total24returns 24total3X 35(1) 35(2) 35(3) 35(4) 35(5) 35(6) 35(7) 35(8) 3 5(9) 3 5(10) 3 5(11) 3 5(12) 3 $  35(13) 35(14) 35(15) 35(16) 35(17) 35(18) 35(19) 35(20) 35(21) 35(22) 35(23) 35(24) 35(25) 35(26)"47Returns without worldwide 48484848484848484 84 84 84 8"4 7Returns without worldwide 484848484848484848484848484857 income tax 5%  5%  5%  5%  5%  5% 5%5%5 %5 %5 %5 %5 7 income tax5%5%5%5%5%5%5%5%5%5%5%5%5%5%-67%Returns with adjusted gross income of 6%  6%  6%  6%  6%  6% 6%6%6 %6 %6 %6 %-6 7%Returns with adjusted gross income of6%6%6%6%6%6%6%6%6%6%6%6%6%6%77$200,000 or more 7%  7%  7%  7%  7%  7% 7%7%7 %7 %7 %7 %7 7$200,000 or more7%7%7%7%7%7%7%7%7%7%7%7%7%7%89 Total~ 8:@~ 8<Y@~ 8Y7@~ 8<k@~ 8:0z@~ 8<C@~ 8Y*@~ 8<^@~ 8 Y<@~ 8 <@p@~ 8 YX@~ 8 <@8 9 Total~ 8Y`i@~ 8<؝@~ 8YU@~ 8<P@ 8<** 8<** 8Y** 8<**~ 8Y a@~ 8<(@ 8E-- 8E-- 8E-- 8E--9?Interest paid deduction~ 9@j@~ 9D4@ 9Z-- 9Z--~ 9@@P@~ 9D/@ 9[** 9D**~ 9 [@~ 9 DX@ 9 [** 9 D**9 ?Interest paid deduction~ 9[Z@~ 9Dd@~ 9[,@~ 9Dx@ 9E-- 9E--~ 9[1@~ 9D@ 9[** 9D** 9E-- 9E-- 9E-- 9E--%:?Investment interest deduction~ :@c@~ :D @ :[** :D** :B-- :Z--~ :[@~ :D@~ : [,@~ : DI@ : [** : D**%: ?Investment interest deduction~ :[(@~ :Dp@~ :[@~ :D @ :E-- :E--~ :[ @~ :D0@~ :[[@~ :D^@ :E-- :E-- :E-- :E--;?Taxes paid deduction~ ;@e@~ ;D@~ ;[$@~ ;DE@~ ;@K@~ ;D(@ ;Z-- ;Z-- ; Z-- ; Z--~ ; [<@~ ; D@; ?Taxes paid deduction~ ;[E@~ ;D,@~ ;[3@~ ;DD@ ;E-- ;E--~ ;[.@~ ;D@~ ;[@~ ;D{@ ;E-- ;E-- ;E-- ;E--<?Contributions deduction~ <@c@~ <DX@ <[** <D**~ <@T@~ <D؝@~ <[@~ <D @ < Z-- < Z--~ < [A@~ < D@< ?Contributions deduction~ <[&@~ <D@ <[** <D** <E-- <E-- <[** <D**~ <[ @~ <D @ <E-- <E-- <E-- <E--,=?$Medical and dental expense deduction~ =@&@~ =D�? =Z-- =Z-- =@** =D** =Z-- =Z-- = [** = D** = Z-- = Z--,= ?$Medical and dental expense deduction =[** =D** =[** =D** =E-- =E-- =E-- =E-- =E-- =E-- =E-- =E-- =E-- =E--,>?$Net casualty or theft loss deduction~ >@$@~ >DV@ >[** >D** >@** >D** >Z-- >Z-- > [** > D** > Z-- > Z--,> ?$Net casualty or theft loss deduction >Z-- >E--~ >[@~ >D @ >E-- >E-- >E-- >E-- >[** >D** >E-- >E-- >E-- >E--&??Total miscellaneous deductions~ ?@@R@~ ?D@ ?[** ?D**~ ?@2@~ ?Dz@ ?[** ?D** ? Z-- ? Z--~ ? [>@~ ? D@&? ?Total miscellaneous deductions~ ?[*@~ ?D@ ?Z-- ?E-- ?E-- ?E-- ?[** ?D** ?[** ?D** ?E-- ?E-- ?E-- ?E--@&�l�A&���B&���C&���D&���E&�Z�F&�<�G&���H&���I&���J&���K&� �L&���M&���N&���O&���P���Q���R���S��@T��@U�|@V�?@W�v@X��Y�ZZ�[�\��]�^�@_�@?General business credit~ @@@~ @D>@ @Z-- @Z-- @B-- @Z-- @Z-- @Z-- @ Z-- @ Z-- @ Z-- @ Z--@ ?General business credit @Z-- @E-- @[** @D** @E-- @E-- @[** @D** @[** @D** @E-- @E-- @E-- @E--A?All other tax credits~ A@@~ ADN@ A[** AD** A@** AD** A[** AD** A Z-- A Z-- A Z-- A Z--A ?All other tax credits AZ-- AE-- AZ-- AE-- AD** AD** AE-- AE-- A[** AD** AE-- AE-- AE-- AE--0B?(Partnership and S Corporation net losses~ B@@m@~ BDD@ B[** BD**~ B@h@~ BDH@ B[** BD** B [** B D** B [** B D**0B ?(Partnership and S Corporation net losses~ B[.@~ BD @~ B[$@~ BD @ BE-- BE--~ B[@~ BD@ BE-- BE-- BE-- BE-- BE-- BE--C?No second largest item~ C@<@~ CD@p@ C[** CD** CB-- CZ-- CZ-- CZ-- C Z-- C Z-- C Z-- C Z--C ?No second largest item C[** CD**~ C[6@~ CD@ CE-- CE-- C[** CD** CE-- CE-- CE-- CE-- CE-- CE--'D7Returns with expanded income ofD@DDD[DDD@DDD[DDD [D DD [D D'D 7Returns with expanded income ofD[DDD[DDDDDDD[DDD[DDDDDDDDDDE7$200,000 or moreE@EDE[EDE@EDE[EDE [E DE [E DE 7$200,000 or moreE[EDE[EDEDEDE[EDE[EDEDEDEDEDF9 Total~ F:@~ F<Y@~ FY2@~ F<T@ F>-- F>--~ FY,@~ F<N@~ F YA@~ F <d@~ F Yj@~ F <@F 9 Total~ FY i@~ F<@ FY** F<** F<** F<**~ FYI@~ F<l@~ FY`@~ F<@ FE-- FE--~ F\@~ FE@G?Interest paid deduction~ G@p@~ GD@ GZ-- GZ-- GE-- GE--~ G[@~ GDX@~ G ["@~ G D@ G Z-- G Z--G ?Interest paid deduction~ G[Y@~ GDt@~ G[@~ GD4@ GE-- GE--~ G[3@~ GD@ GE-- GE-- GE-- GE--~ GZ^@~ GE@H?Tax-exempt interest~ H@pr@~ HDh@ H[** HD** HE-- HE-- H[** HD**~ H [@~ H D4@~ H [ c@~ H D @H ?Tax-exempt interest~ H[:@~ HD(@~ H[@~ HD@ HE-- HE-- H[** HD**~ H[X@~ HD\@ HE-- HE-- HZ-- HE--HI?Taxes paid deduction~ I@y@~ ID@~ I[@~ IDd@ IE-- IE-- IZ-- IZ--~ I [@~ I DX@~ I [ @~ I Dw@I ?Taxes paid deduction~ I[C@~ IDP@ I[** ID** IE-- IE-- I[** ID**~ I["@~ ID@ IE-- IE--~ IZ@t@~ IE@IJ?Contributions deduction~ J@@n@~ JD@ J[** JD** JE-- JE--~ J[@~ JD@ J Z-- J Z--~ J [=@~ J D@@J ?Contributions deduction~ J[&@~ JD@~ J[@~ JD4@ JE-- JE-- J[** JD**~ J[4@~ JD @ JE-- JE--~ JZ@e@~ JE'@JJJJ J!J"J#J$J%,K?$Medical and dental expense deduction~ K@v@~ KD@ KZ-- KZ-- KE-- KE-- K[** KD** K [** K D** K Z-- K Z--,K ?$Medical and dental expense deduction K[** KD** K[** KD** KE-- KE-- KE-- KE-- KE-- KE-- KE-- KE--~ KZv@~ KE@,L?$Net casualty or theft loss deduction L@** LD** L[** LD** LE-- LE-- LZ-- LZ-- L [** L D** L Z-- L Z--,L ?$Net casualty or theft loss deduction LZ-- LE-- LZ-- LE-- LE-- LE-- LE-- LE-- L[** LD** LE-- LE-- L[** LD**L&M?Total miscellaneous deductions~ M@^@~ MD@ M[** MD** ME-- ME-- MZ-- MZ--~ M [@~ M DБ@~ M [2@~ M D!@&M ?Total miscellaneous deductions M[** MD** MZ-- ME-- ME-- ME-- M[** MD** M[** MD** ME-- ME--~ MZV@~ MEp@MMMMN?General business credit N@** ND** NZ-- NZ-- NE-- NE-- NZ-- NZ-- N Z-- N Z-- N Z-- N Z--N ?General business credit NZ-- NE-- NZ-- NE-- NE-- NE-- N[** ND** NE-- NE-- NE-- NE-- N[** ND**NNNN O?All other tax credits O@** OD** O[** OD** OE-- OE-- OZ-- OZ-- O Z-- O Z-- O Z-- O Z--O ?All other tax credits OZ-- OE-- OZ-- OE-- OD** OD** OE-- OE-- O[** OD** OE-- OE--~ OZ"@~ OEN@0P?(Partnership and S Corporation net losses~ P@u@~ PD0@ P[** PD** PE-- PE-- P[** PD**~ P [@~ P D@ P [** P D**0P ?(Partnership and S Corporation net losses~ P[1@~ PD!@ P[** PD** PE-- PE--~ P["@~ PD@ PE-- PE-- PE-- PE--~ PZ s@~ PE,@'Q?Foreign earned income exclusion Q@** QD** QZ-- QZ-- QE-- QE-- QZ-- QZ-- Q Z-- Q Z-- Q [** Q D**'Q ?Foreign earned income exclusion QZ-- QE-- QZ-- QE-- QE-- QE-- Q[** QD** QE-- QE-- QE-- QE-- QZ-- QE--RFNo second largest item RG** RL** R]** RL** RI-- RI-- R^-- R^-- R ^-- R ^-- R ^-- R ^--R FNo second largest item R]** RL** R^-- RI-- RI-- RI-- R]** RL** RI-- RI-- RI-- RI--~ R^@U@~ RIЁ@&S_ Footnotes at end of table.SSSSSSS`SaS `S aS `S a�S h�** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.SbSaS`SaScSdSdSdSdSdSSSSSTTeTdTdTdTeTdTfTcT cT aT `T a`T hX[1] Investment interest only has an effect when using the adjusted gross income concept.TbTaT`TaTdTdTdTdTdTdT`TaT`TaTUUeUdUdUdUeUdUfUcU cU aU `U a#U h[2] Less than 0.05 percent.UbUaU`UaUdUdUdUdUdUdU`UaU`UaUVVeVdVdVdVeVdVfVcV cV aV `V aZV hR[3] Tax-exempt interest only has an effect when using the expanded income concept.VbVaV`VaVdVdVdVdVdVdV`VaV`VaVWWdWdWdWdWdWdWdWdW dW cW cW czW hrNOTE: Detail may not add to totals because of rounding. Total columns do not include returns with no tax effect.WcWcWcWcWdWdWdWdWdWdWdWdWdWdXXdXdXdXdXdXdXdXdX dX dX dX dHX g@SOURCE: SOI Bulletin, Winter 1997/98, Document 1136 (Rev. 3/98).XdXdXdXdXdXdXdXdXdXdXdXdXdXdYYYYYYYYY Y Y Y Y YYYYYYYYYYYYYYZZZZZZZZZ Z Z Z Z ZZZZZZZZZZZZZZ[[[[[[[[[ [ [ [ [ [[[[[[[[[[[[[[\\\\\\\\\ \ \ \ \ \\\\\\\\\\\\\\]]]]]]]]] ] ] ] ] ]]]]]]]]]]]]]]^^^^^^^^^ ^ ^ ^ ^ ^^^^^^^^^^^^^^_________ _ _ _ _ ______________`�la�b�c�d�e�f�g�h�i�j�k�l�m�n�o�p�q�r�s�t�u�v�w�x�y�z�{�|��}�~�@�````````` ` ` ` ` ``````````````aaaaaaaaa a a a a aaaaaaaaaaaaaabbbbbbbbb b b b b bbbbbbbbbbbbbbccccccccc c c c c ccccccccccccccddddddddd d d d d ddddddddddddddeeeeeeeee e e e e eeeeeeeeeeeeeefffffffff f f f f ffffffffffffffggggggggg g g g g gggggggggggggghhhhhhhhh h h h h hhhhhhhhhhhhhhiiiiiiiii i i i i iiiiiiiiiiiiiijjjjjjjjj j j j j jjjjjjjjjjjjjjkkkkkkkkk k k k k kkkkkkkkkkkkkklllllllll l l l l llllllllllllllmmmmmmmmm m m m m mmmmmmmmmmmmmmnnnnnnnnn n n n n nnnnnnnnnnnnnnooooooooo o o o o ooooooooooooooppppppppp p p p p ppppppppppppppqqqqqqqqq q q q q qqqqqqqqqqqqqqrrrrrrrrr r r r r rrrrrrrrrrrrrrsssssssss s s s s ssssssssssssssttttttttt t t t t ttttttttttttttuuuuuuuuu u u u u uuuuuuuuuuuuuuvvvvvvvvv v v v v vvvvvvvvvvvvvvwwwwwwwww w w w w wwwwwwwwwwwwwwxxxxxxxxx x x x x xxxxxxxxxxxxxxyyyyyyyyy y y y y yyyyyyyyyyyyyyzzzzzzzzz z z z z zzzzzzzzzzzzzz{{{{{{{{{ { { { { {{{{{{{{{{{{{{||||||||| | | | | ||||||||||||||}}}}}}}}} } } } } }}}}}}}}}}}}}}~~~~~~~~~ ~ ~ ~ ~ ~~~~~~~~~~~~~~     �l������������������������������������������������F��F��F��F��F��F���F��F@��F     ��������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ����������������������� � � � � ���������������� � � � ��������������������������������������������������������������������������������l��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F���F��F@��F����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������l��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F���F��F@��F����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������l��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F��F���F��F@��F���������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������l�F�F�F�F�F�F�F�F �F �F �F �F �F�F�F�F�F�F�F�F�F�F�F�F�F�F�F�F��F�F@�F                                    ��!�F"�F#�F$�F%�F&�F'�F(�F)�F*�F+�F,�F-�F.�F/�F0�F1�F2�F3�F4�F5�F6�F       !!!!!!!"""""""#######$$$$$$$%%%%%%%&&&&&&&'''''''((((((()))))))*******+++++++,,,,,,,-------.......///////000000011111112222222333333344444445555555666666= Y�#9> ��" ����������������������������