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" "@*. ;\(0\);"#,##0" ";\-#,##0" ";;@" "#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";;@" "(%#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "74#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" ":7#,##0" ";\-#,##0" ";;@" "#,##0" ";\-#,##0" ";;@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -) C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C � ��C � ��C  � ��C  � ��C  � ��C  �C  (�C #8�C "8�C #<�C &8�C  (�C 8�C "�C "8��C #<��C <C  (��C "8�C 8C 8�C 8C 8�C 8��C 8��C 8�C  �C #8�C #<�C  (��C #<�C  ,��C #8�C !8�C 8�C &<��C &<�C <�C <��C �C  ,�C  (�C !8C &8�C &8C 8�C 8��C  ,C "8�C  (�C 8��C <��C 8�C 8��C 8C  ,C  ��C  C  ��C , �C &<�C &<C <��C <�C &<�C <C <��C <�C <C &8�C &8��C 8�C !8��C &8��C 8��C 8�C ,�C !<��C !<�C <�C <�C <��C <��C <�C <��C 8�C <�C <C <�C ,�C &0�C &�C 8��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 # ,�������������������U} �} � } � } � } � } I } $ } �} I} m}  I} !#�} $$I} %$ � H&�l@���@�P@9"c�$��@�@���@�����@ ��@ ��@ ��@t ��@G ��@��@��@��@��@��@G��@��@��@��@��@��@��@������*�@���1���2@��@�A�Table 2.1--1995, Individual Income Tax Returns, Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions LADby Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income_W(All figures are estimates based on samples--money amounts are in thousands of dollars)#"Number"Adjusted%Salaries and wages&%Taxable interest&%Tax-exempt interest& % Dividends &  %State income tax refunds &%)Size of adjusted gross income 'of' gross income Number ofAmount Number ofAmount Number ofAmount  Number of Amount  Number of Amount!(returns( less deficit(returns((returns((returns( (returns ( (returns (~  ~  ~  ~  ~  ~  ~  ~  ~  "~  $~  &~  (�*All returns, total~ xy 1A~ x(y@�A~ x�-�~ xC;~ zJ~ x;�~  x�6~  x�~  x�~  zF9� + Under $5,000~ p A~ q"A~ p`w@~ q0~ pA~ p4,A~ rJ@~ p@"@~  p6@~  pA~  p@~  r@  $5,000 under $10,000~ pp�A~ q�*~ pa A~ q�~~ p�<A~ pl�*A~ r�)@~ pA~ p0 A~ pA~ p@~ r@!  $10,000 under $15,000~ pTe,A~ q�0�~ pA~ qn�>~ p+~ p@Y~ r@~@~ p,\A~ p�A~ p52~ p A~ r0+@!  $15,000 under $20,000~ p�5J~ qw~ pA(A~ qfK�~ p|�*A~ p �u~ p�=�~ r@~ p)A~  p#A~  pb~  pNI~  r�"A! $55,000 under $60,000~ pZ~ q��~ pXr?A~ q�~ p5q~ pZ~ r @~ pFB1~  p�,'A~  p�+;A~  pj,L~  r#A! $60,000 under $75,000~ pʉ3~ qr_P~ pX!~ qr)YD~ pX~ p8�~ r�A~ p�/�~  px~  pf� ~  p ~  r^S" $75,000 under $100,000~ p`# $100,000 under $200,000~ p,LA~ qJu~ p�~ q3W~ pJ�~ p*~ rZ+~ pV_�~  pBA~  pFB~  pCr~  r� =A# $200,000 under $500,000~ pn�9~ q�@A~ p�1~ q�'~ px,A~ p�~ r�A~ pZ۳~  p]'A~  p{~  p[A~  r:|I% $500,000 under $1,000,000~ p� A~ qAZ~ p(!A~ qi ~ pA~ p h~ r@~ pR�~  p�A~  pL~  p@~  rR A $1,000,000 or more~ p@~ q.�3~ p@~ q��~ pP@~ pj~ r`J@~ p6Ƙ~  pM@~  p�1~  pi@~  r$��@2@?�@ ! (returns ( (returns ( (returns ( (returns ( (returns ( (returns (~ ! *~ ! ,~ ! .~ ! 0~ ! 1~ ! 2~ ! 3~ ! 4~ ! 5~ ! 6~ ! 7~ ! 8�"*All returns, total~ "{� A~ "z\EA~ "zbF�~ "|�~ "zF~ "x�&�~ "{,A~ "}]#~ " zu~ " x�~ " z�0~ " x �." +# Under $5,000#s*2,424#r*7,471~ #r�@~ #tq@~ #r`@~ #p@~ #s5@~ #u8N~ # r@~ # p @~ # r`@~ # pA $ $5,000 under $10,000$s*5,002$r*20,242~ $r�A~ $tlzA~ $r(A~ $p@~ $s@~ $uC~ $ rD@~ $ p2 A~ $ rP9A~ $ p*A!% $10,000 under $15,000~ %s3@~ %rEA~ %rhQ A~ %tLT~ %rh�A~ %px! A~ %s@~ %u~ % rP@~ % pXA~ % r�"A~ % pn�!& $15,000 under $20,000~ &s@~ &r`n@~ &r{A~ &tx>A~ &rA~ &pA~ &s�.@~ &uw~ & r@~ & pֹ"~ & rt�A~ & p.S�!' $20,000 under $25,000~ 's@@~ 'rx�A~ 'rA~ 'tT�~ 'rA~ 'pv(%~ 's\@~ 'u@~ ' r O@~ ' pv, ~ ' r�6A~ ' pb�!( $25,000 under $30,000~ (sy@~ (r�A~ (rCA~ (t [EA~ (rA~ (pJ"A~ (sT@~ (u~ ( r�@~ ( pmA~ ( r�A~ ( p>$�!) $30,000 under $35,000~ )sY@~ )rJ A~ )r(�A~ )t�~ )r�A~ )po$A~ )s�@~ )u@~ ) r,@~ ) pA~ ) r�8A~ ) pR�!* $35,000 under $40,000~ *s;@~ *rX� A~ *r�A~ *t�?�~ *r|�A~ *pF�5~ *s@@~ *u`~ * r@~ * piA~ * r�A~ * p΍�!+ $40,000 under $45,000~ +s5@~ +rXGA~ +r$�A~ +tv~ +r�A~ +py,A~ +s@~ +u@~ + r@~ + p|6~ + r`aA~ + p"iX!, $45,000 under $50,000~ ,s@~ ,r A~ ,rp�A~ ,tj�~ ,rA~ ,p�9~ ,s@(@~ ,uP�~ , r@~ , p�.(A~ , rqA~ , p�!- $50,000 under $55,000~ -s@~ -rA~ -rAA~ -t~�~ -r_A~ -p:DJ~ -s�?@~ -uг~ - rP@~ - p�5~ - rA~ - p L!. $55,000 under $60,000~ .s@~ .rDOA~ .rAA~ .tN~ .r A~ .p־O~ .s @~ .u@~ . r@?@~ . p4~ . rHA~ . pf� !/ $60,000 under $75,000/s*7,050/r*117,838~ /r�-A~ /tf�~ /rNY~ /pPA~ /s�,@~ /u~ / riA~ / pf}�~ / rHC,A~ / pr}"0 $75,000 under $100,000~ 0s@~ 0rA~ 0rX�-A~ 0tz'�~ 0ro~ 0pj~ 0s@@~ 0upm~ 0 r�A~ 0 pzP�~ 0 rh(A~ 0 pJn#1 $100,000 under $200,000~ 1s'@~ 1r0=A~ 1rV�8~ 1tH�~ 1r�0�~ 1p&̏~ 1s`�A~ 1u@~ 1 rA~ 1 p~ 1 rF*~ 1 pB�#2 $200,000 under $500,000~ 2s@~ 2rp�@~ 2rA~ 2t~ 2rF-~ 2pF�.~ 2s`m@~ 2uR~ 2 r`@~ 2 pR�~ 2 rȑA~ 2 p�(%3 $500,000 under $1,000,000 3s*2043r*14,950~ 3r@~ 3tG~ 3rA~ 3p@~ 3s�@~ 3u~ 3 r@~ 3 p�A~ 3 r@@~ 3 pJI4 $1,000,000 or more~ 4sR@~ 4r@@~ 4r@~ 4t�~ 4rd@~ 4p|/~ 4s@~ 4u�~ 4 r@@~ 4 p("A~ 4 r@~ 4 p6�25*Taxable returns, total~ 5{H<A~ 5z>~ 5z�~ 5|~v�~ 5zrg~ 5x"�=~ 5{p*A~ 5}�~ 5 z:A~ 5 xj0�~ 5 zUA~ 5 xB5 +!6*Nontaxable returns, total~ 6{N@~ 6z@CA~ 6zfq)~ 6|^~ 6z`&~ 6x\U:A~ 6{ @~ 6}|�~ 6 zHA~ 6 x�:.A~ 6 zI A~ 6 x?�6 +7/7,7,7,7,7,7,7,7,7 ,7 ,7 ,7 ,"8Footnotes at end of table.�9A�Table 2.1--1995, Individual Income Tax Returns, Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions W:AOby Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income--Continued_;W(All figures are estimates based on samples--money amounts are in thousands of dollars)<:<;Rent and royalty<<<;Rent and royalty<<<;Farm rental net<<%<;Partnership and S Corporation<<< ;Estate and trust net< << ;Farm net income< <=Size of adjusted== net income=>==net loss=>==income less loss=>==net income less loss=>= =income less loss= >= = less loss= >>) gross income> Number of>Amount> Number of>Amount> Number of>Amount> Number of>Amount>  Number of> Amount>  Number of> Amount?!?(returns?(?(returns?(?(returns?(?(returns?(? (returns? (? (returns? (@�l@�A���B��@C��@$D��@E��@�F��@G��@H��@I��@J��@K��@tL��@GM��@N��@O��@P��@Q��@R��@GS��@T���U���VZ�@ W��@X��@Y��@Z��@[��@\��@1�]��@2^���@_��@~ @ 9~ @ :~ @ ;~ @ <~ @ =~ @ >~ @ ?~ @ @~ @ @~ @ A~ @ A~ @ B�A*All returns, total~ Az.h�~ Ax�~ Azn^�~ AxX*uA~ A{`f A~ A{̌6A~ Az�~ Ax�~ A {A~ A zu9~ A {"A~ A |,�A +B Under $5,000~ Br?@~ Bp� @~ Br@~ BpN ABs*1,595 Bs*-240~ Br@~ Bp �B s*1,799B r*-2,278~ B s@~ B txo� C $5,000 under $10,000~ Cr@~ Cpج A~ Cr@~ Cp̚ACs*1,241Cs*6,707~ Cr@~ Cp8�~ C s@~ C r~ C s@~ C t�!D $10,000 under $15,000~ Dr@~ DpD!~ Dr`'@~ Dp|�A~ Ds@~ Dsl@~ Dr@~ Dp~ D s@~ D r@~ D s@~ D t �!E $15,000 under $20,000~ Er=@~ EpPA~ ErP@~ Epv.%Es*6,104Es*23,715~ Er�>@~ EpH~ E s @~ E r@@~ E s@~ E tp��!F $20,000 under $25,000~ FrE�@~ Fp�%A~ Fr(A~ FpV-Fs*6,066Fs*53,188~ Fr0@~ Fp�:~ F s@~ F r�#@~ F s@~ F t@!G $25,000 under $30,000~ Gr0P@~ GpA~ GrA~ Gp�&A~ Gs@~ Gs@@~ GrQ@~ Gp@~ G sh@~ G r@~ G s@~ G t!H $30,000 under $35,000~ HrP"@~ Hp!~ Hr�4A~ HpE~ Hs@~ Hsij@~ Hrx@~ HpA~ H s@~ H rɲ@~ H s@~ H t@U@!I $35,000 under $40,000~ Ir|A~ Ip.~ IrxKA~ Ip*DIs*6,773Is*80,252~ Ir@~ Ip�A~ I s� @~ I r@~ I s e@~ I t0��!J $40,000 under $45,000~ Jrw@~ Jp"~ JrA~ Jp�*~ Js@~ Js@E@~ JrA~ JpoA~ J s@~ J r@~ J s @~ J t!K $45,000 under $50,000~ Krh�A~ Kp\.+A~ KrA~ Kp�;~ Ks@~ Ks@*@~ KrЄ@~ Kp �A~ K sP@~ K r@~ K s[@~ K tQ�!L $50,000 under $55,000~ LrA~ Lp�",~ LrP�A~ Lp8~ Ls@~ Lsn@~ LrA~ LpE#A~ L sT@~ L rn@~ L s@~ L tp�!M $55,000 under $60,000~ Mr`�A~ Mp,�*A~ Mr A~ Mp1A~ Ms@~ Ms@@~ Mrh�A~ Mp<%A~ M s@~ M r0@~ M si@~ M tF �!N $60,000 under $75,000~ Nr �A~ Npޚ�~ NrA~ Npk�~ Ns@~ Ns@~ Nr�A~ Np~ N s@~ N rA~ N s @~ N t� �"O $75,000 under $100,000~ OrA~ Op�~ Or� A~ Op;�~ Os@~ Os(�A~ Or�A~ OpH~ O s@~ O r�A~ O s@~ O t`��#P $100,000 under $200,000~ Prv!~ PpR �~ PrF9"~ Pp�~ Ps@~ Ps�A~ Pr8~ PpT�~ P s@~ P rC~ P sp:@~ P t(��#Q $200,000 under $500,000~ QrX A~ Qp~Jp~ Qrh�A~ Qpnr~ Qs @~ QsA~ QrA~ Qp ~ Q s ]@~ Q r�+A~ Q s@@~ Q tI�%R $500,000 under $1,000,000~ Rr@~ Rp�~ Rr@@~ Rp6t$~ RsȞ@~ Rs@~ Rr@~ Rpi~ R s@~ R rA#A~ R sԺ@~ R tx �S $1,000,000 or more~ Sr"@~ Spy�~ Sr@@~ Sp֓$~ Ssܑ@~ Ss=@~ Sr@~ Sp ~ S s@~ S ra~ S sh@~ S th�T*Taxable returns, total~ Tz�~ TxF~ TzRm�~ Tx�7�~ T{�A~ T{U~ Tz�~ Tx>u*~ T {�A~ T z6~ T { A~ T |j_�T +!U*Nontaxable returns, total~ Uz A~ Ux5A~ Uz0� A~ UxV^{~ U{%@~ U{X@~ Uz A~ Uxf[�~ U {@u@~ U z @~ U {@~ U |fw�U +V�V.V.V.V.V.V.V.V.V .V .V .V .WY UnemploymentWWYTaxable socialWWYForeign-earnedWWY Other incomeWW YTotal statutoryW W XSize of adjustedXB compensationXeXBsecurity benefitsXeXBincome exclusionXeXB less lossXeX B adjustmentsX eX Ye gross incomeY@ Number ofY@AmountY@ Number ofY@AmountY@ Number ofY@AmountY@ Number ofY@AmountY @ Number ofY @AmountY Y Y Z!Z(returnsZ(Z(returnsZ(Z(returnsZ(Z(returnsZ(Z (returnsZ (Z Z Z ~ [ B~ [ C~ [ C~ [ D~ [ D~ [ E~ [ E~ [ F~ [ F~ [ G�[ \*All returns, total~ \~f�~ \{|~ \~\FA~ \{:(�~ \@~ \~T8CA~ \~�9�~ \{>?�~ \ ~�~ \ }�\ \ \ \\] Under $5,000]v*5,297]s*15,661~ ]v@~ ]s%@ ]w*3 ]v*218~ ]v@~ ]s5@~ ] v`@~ ] uPN@]  ^ $5,000 under $10,000~ ^vA@~ ^s@~ ^v0@~ ^s@^w*3,328^v*135,169~ ^v@~ ^s@~ ^ vNA~ ^ u`�A^ ^ ^ ^^!_ $10,000 under $15,000~ _vж@~ _s�A~ _v@~ _st@_w*2,613_v*50,531~ _v`S@~ _sY~ _ v@A~ _ uT�A_ `�l@�a��@b��@c��@$d��@e��@�f��@g��@h��@i��@j��@k��@tl��@Gm��@n��@o��@p��@q���r���@s��@t��@u��@ v��@w��@x��@y�@z��@{��@|����}�@2~���@� @!` $15,000 under $20,000~ `v@$@~ `s A~ `v g@~ `suA`w*2,877`v*139,487~ `v@~ `sxqA~ ` vA~ ` uA` !a $20,000 under $25,000~ av`@~ as �A~ avW�@~ as`tAaw*2,865av*181,113~ avp@~ as�A~ a v\A~ a u'Aa !b $25,000 under $30,000~ bv(�A~ bsd�A~ bvA~ bs�#Abw*1,086bv*34,985~ bv@~ bs A~ b v8�A~ b uns2b !c $30,000 under $35,000~ cv �A~ csA~ cv(g A~ cs8r$Acw*1,434cv*80,204~ cv@~ cs� A~ c vA~ c u;c !d $35,000 under $40,000~ dv(YA~ dsA~ dv�=A~ dstD)Adw*3,474dv*50,740~ dv:@~ ds@~ d v �A~ d u+Ad !e $40,000 under $45,000~ ev�,A~ es"A~ ev@`A~ es>]ew*1,433ev*46,381~ ev @~ esA~ e vn3 ~ e uD-Ae !f $45,000 under $50,000~ fvhA~ fsh�A~ fvA~ fsPfw*3,983fv*221,405~ fv@~ fs� A~ f v� A~ f uf(Af !g $50,000 under $55,000~ gvA~ gs�A~ gv�A~ gsXL9Agw*1,433gv*75,540~ gvi@~ gs[ A~ g vA~ g uN8g !h $55,000 under $60,000~ hvA~ hs\A~ hvA~ hs@Zhw*1,937hv*95,155~ hvJA~ hstA~ h vA~ h u�02h !i $60,000 under $75,000~ iv@�A~ is$�'A~ iv�>A~ isj ~ iwP@~ ivwA~ ivH*A~ isV�$~ i v�,A~ i u>�i "j $75,000 under $100,000~ jv A~ js8�"A~ jv�A~ js�~ jw@~ jv� A~ jvD{A~ jsN|K~ j v0�.A~ j u]�j #k $100,000 under $200,000~ kv/@~ ksP~A~ kv`AA~ ks�1~ kwh@~ kv#A~ kvPKA~ ks&n~ k vH~ k uv*�k #l $200,000 under $500,000~ lvv@~ ls@~ lvp@~ ls�e~ lwDZ@~ lvA~ lv�A~ ls�;�~ l vl A~ l udCRAl %m $500,000 under $1,000,000~ mvH@~ msN@~ mv@@~ mstA~ mw@~ mvO@~ mvd@~ msA~ m v@Z@~ m u^Am n $1,000,000 or more~ nvk@~ nsp@~ nv @~ ns� A~ nw@~ nv D@~ nv@ @~ nsΑ~ n v`@~ n u$An o*Taxable returns, total~ o~.w~ o{c~ o~�~ o{�~ o@@~ o~D@A~ o~ @A~ o{��~ o ~f1�~ o }co o o oo!p*Nontaxable returns, total~ p~�@~ p{�4A~ p~@~ p{iA~ p@~ p~�0A~ p~"@~ p{R A~ p ~H�#A~ p }�#Ep p p ppq/q,q,q,q,qnq,q,q,q ,q ,q q q qq&rK Footnotes at end of table.rrrrrrrrr r r r r rrisAaTable 2.1--Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions sssssssss s s �s �s WtAOby Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income--Continuedttttttttt t t t t _uW(All figures are estimates based on samples--money amounts are in thousands of dollars)uuuuuuuuu u u u u vI!v%Total itemized deductionsvjvjvjvjvjvjvjv jv jv jv v wwHwYItemized deductionswkwYMedical and dentalwkwY Medical andwkwYMedical and dentalw kw WTaxes paid deductionw lw w %xiSize of adjusted gross incomexTotal inxB limitationxkxBexpenses deductionxkxBdental expensesxkxBexpenses limitationx k x ZTotalx mx x yy(taxable incomey@ Number ofy@Amounty@ Number ofy@Amounty@ Number ofy@Amounty@ Number ofy @Amounty @ Number ofy @Amounty y zJzHz(returnsz(z(returnsz(z(returnsz(z(returnsz (z (returnsz Bz z ~ { G~ { H~ { H~ { I~ { I~ { J~ { J~ { K~ { K~ { L~ { L�{ |*All returns, total~ |xJ[}~ |{Vl�~ |}։�~ |}jF~ |}m~ |}jF~ |}� ~ |}jF~ | }n~ | }�~ | x�,| | ||||||} Under $5,000~ }pzȃ }s- }u-~ }u@~ }u-+~ }u@~ }uh&A~ }u@~ } uI@~ } uFA~ } pA}  ~ $5,000 under $10,000~ ~p6 ~s- ~u-~ ~upA~ ~u� |~ ~upA~ ~u>È~ ~upA~ ~ ul A~ ~ uX�A~ ~ p48+A~ ~ ~~~~~~! $10,000 under $15,000~ p�'2 s- u-~ u.9#~ u^ �~ u.9#~ u�6�~ u.9#~  u<� A~  u�9*A~  p�6h �l@����@���@���@$���@���@����@���@���@���@���@���@t���@G���@���@���@�� @�Z� ����P��@���@���@���@���@���@���@���@������@����@2�� @@���@! $15,000 under $20,000~ pj� s- u-~ ud0!A~ ur4�~ ud0!A~ ul�~ ud0!A~ uF8-~ uz E~ p^U� !� $20,000 under $25,000~ �p`� �s- �u-~ �ud!~ �ue�~ �ud!~ �uR~ �ud!~ � u�8~ � u>[~ � p�'�� !� $25,000 under $30,000~ �pB; �s- �u-~ �u|�A~ �um~ �u|�A~ �uJ-�~ �u|�A~ � uN�=~ � u:A~ � p._� !� $30,000 under $35,000~ �p� �s- �u-~ �up�A~ �us~ �up�A~ �uz�~ �up�A~ � u0A~ � u>A~ � p*H� !� $35,000 under $40,000~ �pp �s- �u-~ �u(zA~ �u� f~ �u(zA~ �uT�~ �u(zA~ � u2A~ � ua�~ � pz/� !� $40,000 under $45,000~ �pJ�, �s- �u-~ �u}A~ �uV5A~ �u}A~ �u\�~ �u}A~ � u�N~ � u2~ � pjt�� !� $45,000 under $50,000~ �p �s- �u-~ �uA~ �uS~ �uA~ �u��~ �uA~ � u~+<~ � u �~ � p� !� $50,000 under $55,000~ �p� �s- �u-~ �uK A~ �uE~ �uK A~ �u�8}~ �uK A~ � u+A~ � u~ � p~�� !� $55,000 under $60,000~ �pz8~ �s@~ �u؎@~ �u\A~ �uy4~ �u\A~ �uFf~ �u\A~ � uX0)A~ � u�~ � pf�,� !� $60,000 under $75,000~ �pҴ�~ �sW@~ �u @~ �uiA~ �u�=A~ �uiA~ �uC�~ �uiA~ � uo~ � uj�2~ � p@�� "� $75,000 under $100,000~ �pJ~ �sX@~ �u@~ �u A~ �u�`~ �u A~ �ud�~ �u A~ � uQ5A~ � ui~ � pvp�� #� $100,000 under $200,000~ �pTK~ �s�~ �u�~ �u@~ �uS~ �u@~ �uq�~ �u@~ � uA~ � u^~ � p:ɧ� #� $200,000 under $500,000~ �pZ ~ �s>�9~ �u� A~ �r� A~ �r�4@~ � pt�6A~ � t� �~ � plr6A~ � t�� �!� $30,000 under $35,000~ �ph~ �p�6BA~ �p>!i~ �p2~ �p�5~ �r�A~ �r8 A~ �r0@~ � pne~ � tf�+~ � pd~ � tL � ���l@����@���@���@$���@���@����@���@���@���@���@���@t���@G���@����������P@���@ ���@P���@���@���@���@�������@���@���@��@���@����@2���@@���@!� $35,000 under $40,000~ �ppq~ �py�~ �p�2r~ �p~ �p`.A~ �rpA~ �r A~ �r@~ � pVgq~ � t*n~ � p�A~ � tU�~ � p@�>A~ � tq�� �!� $55,000 under $60,000~ �pv~ �p#7~ �pz~ �p*=�~ �p�#<~ �rA~ �r�A~ �r@~ � pNw~ � t�~ � pzv~ � t�� �!� $60,000 under $75,000~ �pj~ �pr0~ �pv~ �p>~ �p>~ �r`/A~ �rN�$~ �rA~ � pf�~ � t (@~ � p~ � tN� �"� $75,000 under $100,000~ �p~}�~ �p^�~ �p~ �p.`�~ �pD�~ �r^�<~ �rn� ~ �r �A~ � pT{OA~ � t� ~ � p�.�~ � tfV�� �#� $100,000 under $200,000~ �pj~ �px~ �p�~ �p�~ �p� o~ �rnx7~ �ruA~ �rA~ � phHA~ � t&~ � pV#�~ � t>0� �#� $200,000 under $500,000~ �p)A~ �pNF�~ �pT(+A~ �pVH4~ �pt;A~ �r0*A~ �rNA~ �r0A~ � pd�'A~ � t_x~ � pZ-~ � tV�� �%� $500,000 under $1,000,000~ �p�;A~ �pP�~ �p`A~ �pLW~ �p@~ �rp@~ �r� @~ �r`@~ � pdA~ � t~ � p@@~ � t�� �� $1,000,000 or more~ �p @~ �pR�~ �p@~ �phH~ �p@~ �r`*A~ �rv@~ �r@~ � pa@~ � t]Z~ � p`@~ � t$�8A� ��*Taxable returns, total~ �x�~ �x�~ �x�~ �xi(~ �x~ �zVh~ �zx�~ �z95A~ � x.~~ � |�h0~ � xEj~ � |jt�-� ��+!�*Nontaxable returns, total~ �xjoD~ �xv�6~ �xa~ �xF~ �x|�&A~ �z A~ �z0�A~ �z@~ � xyY~ � |B�~ � xNX~ � |�7�� ��+�!�0�0�0�0�0�0�0�0� 9� 9� 9� 9"�Footnotes at end of table.��������� � � � � ��������A�Table 2.1--1995, Individual Income Tax Returns, Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions ��������� � � � � ������W�AOby Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income--Continued����_�W(All figures are estimates based on samples--money amounts are in thousands of dollars)�����F,�T$Total Itemized deductions--continued�U�U�U�U�U�U�U� U� U� U� U*�W"Interest paid deduction--continued�V�V�V�V�V�V�V� WContributions deduction� V� V� V�Size of adjusted)�W!Home mortgage interest--continued�V�V�V�V�V�YInvestment interest� � YTotal�  � YCash� �) gross income&�ZPaid to financial institutions�[�ZPaid to individuals�[�ZDeductible points�[�Bexpense deduction�� X� 1� B contributions� �@ Number of�@Amount�@ Number of�@Amount�@ Number of�@Amount�@ Number of�@Amount� @ Number of� @Amount� @ Number of� @Amount�E�(returns�(�(returns�(�(returns�(�(returns�(� (returns� (� (returns� (� D������~ � Q~ � Q~ � R~ � @R~ � R~ � R~ � S~ � @S~ � S~ � S~ � T~ � @T�� ��*All returns, total~ �xd�~ �|�.~ �z @A~ �z��~ �z�~ �zF`~ �zV7A~ �z{~ � xv H~ � x~�~ � x�~ � x65� ��+� Under $5,000~ �p(�A~ �t`M)A~ �rC@~ �r~@~ �r@~ �r @~ �r@~ �rZ@~ � p�@~ � p`@~ � p`@~ � pP@� ����� � $5,000 under $10,000~ �p(�A~ �tƃW~ �r'@~ �r@B@~ �r@~ �r8@~ �r@y@~ �r @~ � pA~ � p�A~ � pA~ � p4�A� �!� $10,000 under $15,000~ �p� A~ �tz~ �r@c@~ �rж@~ �r@~ �r+@~ �r@>@~ �r @~ � pF�)~ � p U)A~ � pV�'~ � pz-� �!� $15,000 under $20,000~ �p0~ �tz6�~ �r@~ �rH A~ �r@~ �r@~ �r@@~ �r@W@~ � p9~ � p�4A~ � pa+A~ � pNG� �!� $20,000 under $25,000~ �py1A~ �tNR~ �rpY@~ �rA~ �rH@~ �r@~ �r ,@~ �r@m@~ � p�O~ � pQf~ � pJ~ � pV� �!� $25,000 under $30,000~ �pVV~ �tc�~ �r@~ �rA~ �r�@~ �rv@~ �r@~ �ri@~ � p�^~ � p֨r~ � pt6A~ � p`$9A� ���l@����@���@���@$���@���@����@���@���@���@��������*@G���@ ��@���@���@�@��;@@��@��'@���@���@��@@�� ���;@���@��@���@���@2���@@��@!� $30,000 under $35,000~ �pd�8A~ �t~ �r-@~ �r � A~ �r@[@~ �r@~ �rL@~ �rF@~ � p�k~ � pe�~ � p9A~ � pp� �!� $35,000 under $40,000~ �pk;A~ �tO~ �r@~ �rA~ �r�%@~ �r @~ �r@~ �rF@~ � p� r~ � p�~ � p6m~ � p&(z� �!� $40,000 under $45,000~ �pr~ �t~ �rxmA~ �rP<A~ �rA~ �r@@~ �r@3@~ �r`@~ � p{~ � p~ � p�$x~ � pފ�� �!� $45,000 under $50,000~ �pn~ �t6�~ �r`0A~ �rA~ �r@�A~ �r@~ �rO@~ �r0@~ � pֆt~ � pe�~ � p. q~ � pN�� �!� $50,000 under $55,000~ �pw~ �t:s�~ �r�A~ �r�A~ �rHA~ �r@~ �r@~ �rp@~ � pP~~ � pHA~ � py~ � p� �!� $55,000 under $60,000~ �p t~ �trH�~ �r�<A~ �rkA~ �r`pA~ �r@~ �r�@~ �r_@~ � p{~ � pL+JA~ � p�.x~ � pJ�� �!� $60,000 under $75,000~ �pJ0 ~ �t� �~ �rpnA~ �rA0~ �r(FA~ �r � A~ �rA~ �r�A~ � p�$~ � pB�"~ � p~|~ � pV� �"� $75,000 under $100,000~ �p^~ �t�~ �r`�A~ �rV.A~ �rYA~ �r�A~ �r� A~ �rL�!A~ � p:~ � pv~ � p ~ � p�%� �#� $100,000 under $200,000~ �p~ �t.n�~ �r�9A~ �r�>~ �rA~ �r~A~ �r�A~ �rkZ~ � p* �~ � p��~ � p�~ � pV]� �#� $200,000 under $500,000~ �pv,~ �tB~ �r@~ �rL�A~ �rsA~ �r`W@~ �r�+ A~ �rfr~ � p7~ � p �~ � p@�+A~ � p*F[� �%� $500,000 under $1,000,000~ �px@~ �tEA~ �r@~ �r@p@~ �r@~ �r@~ �r@~ �rL~ � pX{A~ � p~~ � pYA~ � p�� ������� $1,000,000 or more~ �p�:@~ �t^_~ �r԰@~ �r@~ �r@~ �r@~ �r l@~ �rj~ � p�&@~ � p `A~ � p` @~ � p� �������*Taxable returns, total~ �x�yA~ �|f,~ �z~y~ �zjb~ �z]�~ �z%]~ �zzIX~ �zuA~ � xVx�~ � x*NW~ � x�~ � xn� � ��+!��Nontaxable returns, total~ ��U~ ����~ ��@~ ��0A~ ��@~ ��@@~ ��E@~ ���4:~ � �U~ � �ZЉ~ � �n,Q~ � ��u� ��+�����8��������� � � � � ����������?,�Q$Total Itemized deductions--continued�P�P�P�P�P�P�P� P� P� � � �����*�`"Contributions deduction--continued�d�d�d �3 �4=�`5Miscellaneous deductions subject to 2% AGI limitation�d� d� d� � � �����oSize of adjusted�3Other than cash�O�3Carryover from�O(�N Casualty or theft loss deduction�O �3Total�4� 3Unreimbursed employee� 4� � � �������\ gross income�R contributions�O�R prior years�O �R �4�]�^� Rbusiness expense� 4� � � ��������@ Number of�@Amount�@ Number of�@Amount�@ Number of�@Amount�@ Number of�@Amount� @ Number of� @Amount� � � �������/�(returns�(�(returns�(�(returns�(�(returns�(� (returns� (� � � ������~ � T~ � T~ � U~ � @U~ � U~ � U~ � V~ � @V~ � V~ � V�� � � �������*All returns, total~ �x F�~ �zFP9~ �{�6A~ �zh~ �{p�A~ �zel~ �z��~ �xe~ � z|~ � xN� � � ������������� Under $5,000~ �p�@~ �rq@~ �s@~ �r`@�s*1,140�r*2,851~ �r`>@~ �p@~ � r@~ � p@� � � ������ � $5,000 under $10,000~ �px�@~ �r @~ �sF@~ �r0@�s*6,577�r*56,026~ �r@~ �p#A~ � r C@~ � p`D@� � � ����������!� $10,000 under $15,000~ �p� A~ �r`D@~ �s�@~ �r@~ �sX@~ �r@~ �r A~ �phHA~ � r�A~ � p�A� � � ����!� $15,000 under $20,000~ �p�A~ �rA~ �s@i@~ �r@�s*6,833�r*53,738~ �rD\A~ �plO*A~ � r� A~ � pF#+� � � ����!� $20,000 under $25,000~ �p"~ �rx�A~ �s@@~ �rU@~ �sa@~ �rVJ"~ �r�0A~ �pH~ � rl�A~ � p�D� � � ����!� $25,000 under $30,000~ �p'~ �rh� A~ �s@~ �r@�s*5,158�r*55,840~ �r�A~ �p_~ � rA~ � pB7A� � � ����!� $30,000 under $35,000~ �p�0~ �r�A~ �s@~ �r6A~ �s9@~ �r @~ �r"~ �pt�A� � � ����!� $40,000 under $45,000~ �p*A~ �rh A~ �s@@~ �r k@~ �s@~ �rA~ �r~((~ �p��~ � r1~ � p^� � � ������l@���@��@���@$��@���@����@���@���@���@��0@�i3�����@��@�<�$��@ �� ����@���@��=@���@��&@���@���@��@��)@��@��@��@���@2��@@��@!� $45,000 under $50,000~ �p~":~ �rpvA~ �sm@~ �r @�s*8,518�r*17,883~ �r{A~ �p~f~ � r%A~ � pn� � � ����!� $50,000 under $55,000~ �p�//A~ �rmA~ �s-@~ �rM@�s*8,002�r*84,160~ �rP, A~ �p�2x~ � rܛ'A~ � p�� � � ����!� $55,000 under $60,000~ �p9~ �rd)A~ �sТ@~ �r@�s*8,170�r*6,950~ �r8�A~ �pJu\~ � r.�+~ � pt�:A� � � ����!� $60,000 under $75,000~ �p~ �~ �rlF~ �s@~ �r`�A�s*6,493�r*74,613~ �r�G~ �p�~ � rhm~ � p*� � � ����"� $75,000 under $100,000~ �p~L�~ �r*e~ �s@~ �r0>A~ �s(@~ �r@~ �r*0A~ �pژ�~ � rnd~ � pRA� � � ����#� $100,000 under $200,000~ �p{~ �rHz~ �s@~ �rpA~ �s@~ �r~A~ �r>�/~ �p~ � rN�>~ � pz�0� � � ����#� $200,000 under $500,000~ �p�A~ �r�*5A~ �sF@~ �rZ.A~ �s\@~ �r@@~ �rA~ �p&k~ � rH�A~ � p]� � � ����%� $500,000 under $1,000,000~ �p@~ �r�4(A~ �s¨@~ �r`A~ �sP@~ �r&@~ �r @~ �p�A~ � r@~ � p A� � � ����� $1,000,000 or more~ �p@~ �r^�~ �s@~ �r��~ �sC@~ �r@~ �r~@~ �pl�*A~ � r @~ � p(>A� � � �����*Taxable returns, total~ �xo~ �zB`"~ �{�3A~ �zԐTA~ �{@~ �z/~ �z� �~ �xs~ � zjl~ � x¹�� � � ����������!�*Nontaxable returns, total~ �xA~ �z�A~ �{�@~ �zX�A~ �{<@~ �zxZ.A~ �zA~ �xH�4A~ � zvA~ � xH,A� � � �����������/�,�,�,�,�,�,�,�,� ,� ,� � � ����������&� Footnotes at end of table.��������� � � � � ������������A�Table 2.1--1995, Individual Income Tax Returns, Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions ��������� � � ������W�AOby Type, Exemptions, and Tax Items, by Size of Adjusted Gross Income--Continued��������� � � � � ������_�W(All figures are estimates based on samples--money amounts are in thousands of dollars)��������� � � �������G,�T$Total Itemized deductions--continued�h�h�h�h�h�h�h� f� g� f� g� �������8(�3 Miscellaneous deductions subject�O�b�c�3 Miscellaneous�O�3Total unlimited�O� 3 Exemptions� 4� NTaxable� O� ������Size of adjusted'�5to 2% AGI limitation--continued�6�NGambling loss deduction�O�Ndeductions other�O�N miscellaneous�O� b� c� Rincome� O� �������e gross income�`Tax preparation fees�d�_�a�5 than gambling�d�5 deduction�d� _� a� _� a� ������ Number of�Amount� Number of�Amount� Number of�Amount� Number of�Amount�  Number of� Amount�  Number of� Amount� ������!�(returns�(�(returns�(�(returns�(�(returns�(� ( exemptions� (� (returns� B� �����~ � W~ � @W~ � W~ � W~ � X~ � @X~ � X~ � X~ � Y~ � @Y~ � Y~ � Y�� ������*All returns, total~ �{^�~ �~��~ �~A~ �~h�~ �~�A~ �~P'A~ �{\�&A~ �}.�~ � {Zkd~ � x3~ � �~S�� �.A� ������� Under $5,000~ �s@~ �v!@�v*1,238�v*1,238�v*1,062 �v*133�s*2,300�u*1,371~ � s .A~ � p4� s*9,635� �*15,155� ������ � $5,000 under $10,000~ �sA~ �v@~ �vP@~ �v@@�v*4,296�v*3,557~ �s@~ �u-@~ � s�&A~ � p6r~ � �`�A~ � �8 A� ������!� $10,000 under $15,000~ �s(�A~ �v�@~ �v@~ �v@@�v*6,646�v*9,630~ �s@g@~ �uL@~ � sJp`~ � p^~ � �A~ � �jg� ������!� $15,000 under $20,000~ �s"A~ �vPU@~ �v@~ �v`~@�v*17,234�v*28,166~ �s`@~ �u@~ � s�~ � paP~ � �f7~ � �`� ������!� $20,000 under $25,000~ �s�2A~ �ve@~ �vS@~ �v@~ �v@~ �v@~ �s@~ �u`@~ � s��~ � p9�~ � ��T~ � ��+2� ������!� $25,000 under $30,000~ �sԦ!A~ �v@~ �v�@~ �vVA~ �vM@~ �v@H@~ �s,@~ �uhA~ � sv~ � p6R3~ � �>g~ � �� ������!� $30,000 under $35,000~ �sR)~ �v`@~ �v@@~ �vA~ �vu@~ �v@~ �s`@~ �u�A~ � s�* ~ � pnj�~ � �~y~ � �^[� ������!� $35,000 under $40,000~ �s%A~ �v0@~ �v0@~ �v@~ �vO@~ �vO@~ �s�?@~ �uA~ � sV�9~ � pz~ � �j~ � ��� � ������&�l@�&�@&�@&�@$&�@&��&�F�&*G@&�G@ &�H@ &�A@ &��@ &<@` &��@&�;@$&��@��@��@�@@��@����@��@��@��@��@��@��@��@���@2��@@��@! $40,000 under $45,000~ sx�*A~ vp�@~ vl@~ vm A~ vY@~ v@~ s!@~ uȵ A~  sb~  pEv~  �Z~  ��  ! $45,000 under $50,000~ s�+~ v�&@~ v@~ vA~ v@~ v`d@~ s@~ uЕA~  sa_~  p�n~  ��/@A~  �fɰ ! $50,000 under $55,000~ sP/'A~ v @~ vj@~ v0�Av*10,320v*4,614~ s?@~ u`~A~  sj_�~  pvt�~  �N�~  �@O ! $55,000 under $60,000~ s)~ v@~ vZ@~ vr@~ v:@~ v`S@~ s @~ u0NA~  s�~  p�~  �^U�~  �K� ! $60,000 under $75,000~ sΔj~ vA~ vP@~ v�A~ v@~ vl@~ sm@~ uA~  s�~  pr ~  ��3~  �{�6 " $75,000 under $100,000~ szd~ vA~ v@~ v,�A~ v ]@~ vx@~ s`@~ uT*A~  s]^~  pr k~  �rj~  �fC # $100,000 under $200,000~ sNN~ v<�A~ v�@~ vf�'~ v�>@~ v@4�@~ s@~ uv]/~  s�~  p\�~  �n~  � Z # $200,000 under $500,000~ s(�A~ vA~ vt@~ v0A~ vd@~ v�A~ s@x@~ u�;#A~  s6l�~  pv~  �f�9~  �07 % $500,000 under $1,000,000~ s4@~ v 9@~ v@~ v�A~ v@~ v�@~ s@~ uXA~  sA  p-~  ��A~  �>   $1,000,000 or more~ s7@~ v�(@~ v@~ v\A~ vh@~ v[@~ s6@~ u�A~  sPg A  p-~  �@~  �V _-              *Taxable returns, total~ {�~ ~��~ ~A~ ~v'�~ ~�A~ ~&�+~ {�,~ }~  {2~  x~�0~  �J�  @5VA                   ! " # $ %! *Nontaxable returns, total~ {d&~ ~ A~ ~@Q@~ ~0�A~ ~@~ ~� @~ {@P@~ }(� A~  {1~  x* �~  ��A~  ��'.A         � � � � � � � � �  �  �  -  -   �! `Income tax before credits d `Total tax credits d `Income tax after credits d `Alternative minimum tax d  `Total income tax  d  $  $  $ $ $ $ $ $ $%iSize of adjusted gross income Number ofAmount Number ofAmount Number ofAmount Number ofAmount  Number of Amount C(returns((returns((returns((returns( (returns B   ~  Z~  @Z~  Z~  Z~  [~  @[~  [~  [~  \~  @\� *All returns, total~ {�~ {>Sd~ ~&�~ ~6d~ {t�~ } c~ ~�9A~ ~�/@A~  {��~  znSd    Under $5,000s*11,869s*13,530v*3,100 v*206s*10,874u*13,324v*3,620 v*864~  s@~  r@   $5,000 under $10,000~ sA~ s�@v*12,357 v*518~ sA~ u�>@ v*39 v*308~  sA~  r`e@ ! $10,000 under $15,000~ sD5A~ s|�A~ v@~ v@~ s\XA~ umA v*54 v*220~  s0YA~  rXqA   ! $15,000 under $20,000~ s�+A~ s*A~ v A~ v@~ s�1~ u8i)A v*700v*2,707~  s^�1~  r2 ! $20,000 under $25,000~ s�T~ s�{~ v`�A~ v h@~ sv3A~ u�(t~ va@~ v\@~  sM~  rZYt ! $25,000 under $30,000~ s>g~ sD�~ v8�A~ v@~ s~f~ u2~ v̦@~ v@~  sf~  rV ! $30,000 under $35,000~ svy~ sZH~ v:A~ v@~ s$f>A~ uDv*1,263v*1,139~  sTf>A~  rD ! $35,000 under $40,000~ sj~ s�~ v8� A~ v~@~ s�~ u�~ vR@~ vB@~  s6~  rb� ! $40,000 under $45,000~ s^~ sC~ v A~ v@~ sf~ uF>~ v3@~ v@~  sV̌~  raA ! $45,000 under $50,000~ s~ sb~ v(A~ v@~ ss�~ u\~ v@~ v@~  ss�~  rjE] ! $50,000 under $55,000~ sN�~ s�~ v�A~ v`@~ s�;�~ u.~�~ vЦ@~ v�@~  sN<�~  r& ! $55,000 under $60,000~ szU�~ s@~ vD2A~ vA~ sZC�~ uf�7~ v@~ vR@~  sG�~  r8 ! $60,000 under $75,000~ s3~ szV� ~ v`,~ vd�A~ s�2~ uͣ ~ v@~ v@~  sf�2~  r^�  " $75,000 under $100,000~ sj~ s�� ~ v7-~ v�A~ sn(~ uj ~ v�@~ v@~  sA~  ri�   ��@�!��@"��@#��@$$��@%�@&<@'���(�0�)*@*�z@+��@,�@@-�@.�@$/� @0� @1� @2� @@3� @4��@5� @6� @7� @#  $100,000 under $200,000~ s�~ szP~ v>+~ vV0#~ sXLA~ u"�-~ vвA~ vqA~  sJ~  r� F  #! $200,000 under $500,000~ !sH�,A~ !sR�~ !v�=A~ !v�#~ !sv�9~ !u a~ !vPW@~ !v@-~ ! sִ9~ ! r�! %" $500,000 under $1,000,000~ "sA~ "s�/�~ "v@~ "vX!A~ "sHA~ "ub�~ "v*@~ "vUA~ " s@A~ " rc�" # $1,000,000 or more~ #sЕ@~ #s(~ #v�@~ #vz@~ #s@~ #u.�~ #vB@~ #vA~ # s@~ # r# $*Taxable returns, total~ ${^~ ${Vd~ $~ ~ $~J~ ${t�~ $} c~ $~�9A~ $~�/@A~ $ {��~ $ znSd$ $ $ $$$$$$!%*Nontaxable returns, total~ %{A~ %{A~ %~A~ %~A %{- %}- %~- %~- % {- % z-% % % %%%%%%&!&9&9&9&9&9&9&9&9& 9& 9& & & &&&&&&n'f* Estimate should be used with caution due to the small number of sample returns on which it is based.''''''''' ' ' ' ' ''''''?(7NOTE: Detail may not add to totals because of rounding.((((((((( ( ( ( ( ((((((l)KdSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1995, Publication 1304 (Rev. 3-98).) l*KdSOURCE: IRS, Statistics of Income, Individual Income Tax Returns 1995, Publication 1304 (Rev. 3-98).* *+ +, ,- -. / 0 1 2 33+3+3+3+3+3+3+3+3 3 3 3 3 3333334 5 6 7 F�@�G��@FF+F+F+F+F+F+F+F+F F F F F +FFFFFFGG+G+G+G+G+G+G+G+G G G G G +GGGGGG= ���%�> ����?�?�?�?mй}ëwVBV\XT0|0��0\XT|0|0ax\XT0}w0,}w0}��,�UwHqq     ��" ���������������������������