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?????AA?A ???????????????????A?? ????0?????????"if\ \ \ \ @"..........................................................................................." ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings-�column_numbers- data- 0 footnotes-11�G:Indent0)7 # #.��Indent3)�##.;#JW#f s#�  �# � #�#�#�Indent6)� #" ##.;#JW#fs#��#��#��#��#$��##*7#FS#b&o#~&+�#�+0�#�0�#��#�_RIndent9)O##.;#JW#fs#��#��#�%�#�%'�#�'(�#(#*7#F -�)spanners# stub_lines- 0titles-bVtotals)S# #!.�#;#J� ALE0F8F317* ALE0F9F317,0 ALE0FAF317+ ALE0FBF317, ALE0FCF317,# ALE0FDF317-##� ALE0FEF317,% ALE0FFF317, ALE100F317,& ALE101F317,' ALE102F317, ALE103F317,( ALE104F317, ALE105F317,  ALE106F317, ALE107F317,  ALE108F317, ALE109F317,+ ALE10AF317,  ALE10BF317- � ALE10CF317,  ALE10DF317, ALE10EF317,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 0� �C �!�C � $�C #Q#,�C  �C  (�C 1"(�C A8�C 8�C  (�C #Q# ��C #Q#,�C #� ,�C � �C  �C a!�C %� �C a!(�C  (C �!(C �!�C �!�C  (C  (�C 8C &8�C "�C "8��C 8��C  �C  (��C 3�<C A8C 3� �C #Q# ��C 3� ,�C )Q# ��C 0� �C Q#��C 0� �C 0� ��C Q# �C Q# �C Q# C 0� �C 0� �C 1"(��C 1"(�C 3��C A�C A8��C &Q# ��C &Q#,��C &Q#,�C &Q# ��C 0� �C 0� �C 0� ,�C 0� ,�C 0� ,��C Q��C #Q<�C �C a!�C 3a! �C ����������style_col_headings�style_col_numbers�  style_data�style_footnotes�style_stub_line�style_stub_lines� style_titles� style_totals�B�������������U} � �} ��}  �}  � �* �l� ��� ��� ��� �n� *w� �F� �i� �v� ��  �h�!� �h�V ���% ��@ ��@ ��@*��@}*�n@}*�n@{*�n@{*�n@}*��@*���&*�|�&*�h@*��@*��@*��@*��@�*��@*�o@G*�o@x,pTable 5.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of u,mAGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, byj,bSelected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of.,&AGI for Each Year, Tax Years 1986-19964-,[All figures are estimates based on samples]  +******./)0!Descending cumulative percentiles11112Item, tax year 3Total 4Top 3Top 3Top 3Top 3Top564 1 percent3 5 percent3 10 percent3 25 percent3 50 percent 7~ 8�?~ 8@~ 8@~ 8@~ 8@~ 8@  9Number of returns: [1] : : : : : :  =,��19861986~ TV~ T�'/A~ T7~ T�o~ Tʻ~ Tw+  U =8��19871987~ >&,O~ >�20A~ >jC~ >�~ > S~ >  $   =D��19881988~ >n�~ >fsB~ >@L~ >ځ�~ >D}~ >6  #=P��19891989~ >F~ >C~ >S~ >"f�~ >V�~ >D #=\��19901990~ >�~ >D~ >FX~ >*~ >`�~ >r # ?1991~ >" "~ >uE~ >vM[~ >�~ >J~ >�� # ?1992~ >^~ >01A~ >W~ >�~ >�~ >m # ?1993~ >~ >bE~ >Z~ >.۵~ >�~ >G� # ?1994~ >mj~ >./F~ >^~ >�~ >b~ >�6� # ?1995~ >*~ >G~ >ve~ >�~ >Jv�~ >�     ( " !"#$%&'() ?1996~ >�%z~ >H~ >l~ >��~ >j�~ >�=    ( " !"#$%&'()2;*Adjusted gross income floor on percentiles>>>>>>; (current dollars):>>>>>>=h��19861986 >N/A~ > @~ > u@~ >@~ >|@~ >@#=t��19871987 >N/A~ >�A~ >@~ > @~ >@~ >Z@#=��19881988 >N/A~ >.A~ >@~ >�@~ >H@~ >@#=���19891989 >N/A~ >�A~ >P@~ >r@~ >@~ >@@#=���19901990 >N/A~ >oA~ >M@~ >o@~ >@~ >M@# ?1991 >N/A~ >A~ >@~ >?@~ > @~ >@@# ?1992 >N/A~ >4A~ >@~ > y@~ >@@~ >P@# ?1993 >N/A~ >A~ >U@~ >�!@~ >@@~ >@# �l@!�o@"�o@#�o�%$��&%�m@&��@'��@(��@)��@ *��@!�+�o@V,�o@%-�o@.�o@/�o@0 �o�&1 ���'2 ��@{3 ��@{4 ��@}5 ��@6 ��@&7 �n@&8 �n@9 ��@: �n@; �n@< �n@�= �l�> ���@? �� ?1994 >N/A~ >p�A~ >E@~ >@~ >@~ >J@ # !?1995 !>N/A~ !> A~ !>}@~ !>@~ !>@~ !>@!# "?1996 ">N/A~ "> A~ ">P@~ ">N@~ ">W@~ ">@"#2#9*Adjusted gross income floor on percentiles #> #>#>#>#>#>#$#$9 (constant dollars): [2]$>$>$>$>$>$>$%=���19861986 %>N/A%>>'Ww@%>]�G*@%>/#E@%>Gx@%>ph�?@%#&=���19871987 &>N/A&>HX@&>g@&>�.d,@&>A�6�6@&>΁D+l@&#'= ��19881988 '>N/A'>L 8�6A'>pp@'>!�ҫ@'>�8@'>dУR@'#(=@��19891989 (>N/A(>Z�!A(>{WK@(>RJI@(>{7@(>{w@(#)=t��19901990 )>N/A~ )>F�@~ )>@~ )>@~ )>s@)>T)W@)# *?1991 *>N/A~ *>p@~ *>L@~ *>5@~ *>@~ *>@*# +?1992 +>N/A~ +>`�@~ +>@@~ +>n@~ +>@~ +>@+# ,?1993 ,>N/A~ ,>`�@~ ,>`@~ ,>T@~ ,>@~ ,>@,# -?1994 ->N/A~ ->(A~ ->@~ ->@~ ->@*@~ ->@-# .?1995 .>N/A~ .>A~ .> @~ .>@@~ .>S@~ .>@.# /?1996 />N/A~ />�A~ />y@~ />V@~ />z@~ />@/#8090Adjusted gross income (millions of dollars): [1] 0> 0>0>0>0>0>01=���19861986~ 1>r�~ 1>4hA~ 1>N#%~ 1>� +A~ 1>Z~ 1>Fd1)2=���19871987~ 2>wEA~ 2>,(A~ 2>�,~ 2>6^?~ 2>6Uh~ 2>�2#3=���19881988~ 3>�~ 3>A~ 3>�.+A~ 3>2A~ 3>=A~ 3>&9�3#4=���19891989~ 4>X�~ 4>A~ 4>V8~ 4>.N~ 4>:e}~ 4>�7�4#5=���19901990~ 5>�~ 5>~A~ 5>�/:~ 5>j4A~ 5>�~ 5>�5# 6?1991~ 6>�~ 6>l�A~ 6>,A~ 6>Q~ 6>�~ 6>!�6# 7?1992~ 7>�LA~ 7>�A~ 7>>~ 7>�6A~ 7>&X�~ 7>GA7# 8?1993~ 8>jq�~ 8>(�A~ 8>x�/A~ 8>~Y~ 8>~ 8>.�888 8 8  9?1994~ 9>�~ 9>� A~ 9>0A~ 9>6^~ 9>n�~ 9>IA9# :?1995~ :>�~ :>"A~ :>J~ :> h~ :>r,�~ :>Zh�:# ;@1996~ ;A�.~ ;A,~ ;A6U~ ;Avt~ ;A�6�~ ;A�;#"<WFootnotes at end of table.<C<B<C<B<C<B<#x=,pTable 5.--Individual Income Tax Returns with Positive Adjusted Gross Income (AGI): Number of Returns, Shares of ======u>,mAGI and Total Income Tax, AGI Floor on Percentiles in Current and Constant Dollars, and Average Tax Rates, by>>>>>>j?,bSelected Descending Cumulative Percentiles of Returns Based on Income Size Using the Definition of??????@�l�A�y�B*w�C�F�D�i�E�v�F<�G�F� H�h� I�}� J��� �K��� L��� M��� N��� O�n� P�n� Q�n� R�n� S�n� T�n�&U�t@V��@&W��@&X��@Y��@Z��@[�n@\�n@�]�n@^�n@@_�n@9@,1AGI for Each Year, Tax Years 1986-1996--Continued@@@@@@4A-,[All figures are estimates based on samples]AAA A AAB+B*B*B*B*B*B*C.C/)C0!Descending cumulative percentilesC1C1C1C1D2Item, tax year D3Total D3Top D3Top D3Top D3Top D3TopE5E6E3 1 percentE3 5 percentE3 10 percentE3 25 percentE3 50 percentFFFGFGFGFGFGFGGH~ GI�?~ GI@~ GI@~ GI@~ GI@~ GI@G3H9+Total income tax (millions of dollars): [3]HJHJHJHJHJHJHID��19861986~ I> fA~ I>�@~ I>A~ I>�A~ I>A~ I>AIJD��19871987~ J>X�A~ J>pZ@~ J>|A~ J>p A~ J>DSA~ J>|(AJKD��19881988~ K>d1A~ K>@~ K>x�A~ K> A~ K>D�A~ K>d�AKLD(��19891989~ L>kA~ L>@~ L>`7A~ L>y A~ L>fA~ L>ALMD4��19901990~ M>TIA~ M> m@~ M>�A~ M>�6A~ M>PA~ M>L�AM NE1991~ N>t]A~ N>0*@~ N>�A~ N>P�A~ N><&A~ N><�AN OE1992~ O> A~ O>�A~ O>x� A~ O>A~ O>�A~ O>AO PE1993~ P>�A~ P>`�A~ P> A~ P>@-A~ P>RA~ P>�5AP QE1994~ Q>Q A~ Q>�A~ Q>�A~ Q>8gA~ Q>A~ Q> AQ RE1995~ R>#~ R>A~ R>A~ R>h�A~ R>A~ R>&A"R SE1996~ S>�$A~ S> A~ S>$yA~ S>0A~ S>T A~ S>h7#AS*T9"Average tax rate (percentage): [4]T:T<T<T:T:T:TUO@��19861986~ UK@~ UK@~ UK@~ UK@~ UK@@~ UK@U#VOL��19871987~ VK@~ VK@~ VKD@~ VK@~ VK@~ VKЖ@V#WOX��19881988~ WK@~ WKȢ@~ WK@~ WK@~ WK@~ WK@W#XOd��19891989~ XK@~ XK<@~ XK.@~ XKT@~ XKl@~ XK@X#YOp��19901990~ YK<@~ YK@7@~ YK@~ YK2@~ YK@~ YKp@Y# ZP1991~ ZK)@~ ZK @~ ZK@~ ZK@~ ZK@~ ZK0@Z# [P1992~ [K8@~ [K@~ [K@~ [K@~ [K@0@~ [K@[# \P1993~ \KД@~ \K@~ \K@~ \K@~ \Kh@~ \KH@\# ]P1994~ ]K+@~ ]K@~ ]K@~ ]K@~ ]K̚@~ ]K@]# ^P1995~ ^K@~ ^Kr@~ ^Kb@~ ^Kb@~ ^Kx@~ ^K,@^# _P1996~ _Kh@~ _K@~ _K΢@~ _K֠@~ _KP@~ _K@_#`�l�&a�{@b��@c��@d��@e��@f��@g�n@ h�n@ i�n@ j�n@ �k�n@ l�n�&m�v@ n��@ o��@ p��@ q��@ r��@ s�n@ t�n@&u�n@v�n@&w�n@&x�n@y�g@z�@{��@|�w@�}��@~�(@@��@1`9)Adjusted gross income share (percentage):`:`K`K`K`K`K`aO|��19861986~ aKY@~ aK@~ aK֢@~ aKp@~ aK@~ aKG@a#bO���19871987~ bKY@~ bK@@~ bK@~ bKԬ@~ bK`N@~ bKz@b#cO���19881988~ cKY@~ cK@~ cKF@~ cKҮ@~ cKd@~ cK@c#dO���19891989~ dKY@~ dK,@~ dK@~ dKC@~ dKT@~ dK@d#eO���19901990~ eKY@~ eK,@~ eK@~ eKJ@~ eKE@~ eK@e# fP1991~ fKY@~ fKL@~ fK@~ fKح@~ fK)@~ fK@f# gP1992~ gKY@~ gK<@~ gK@~ gK@~ gKg@~ gK@g# hP1993~ hKY@~ hK@~ hK@~ hK@~ hKe@~ hK@h# iP1994~ iKY@~ iK@~ iK¥@~ iK@~ iKx@~ iK@i# jP1995~ jKY@~ jKЖ@~ jK@~ jK`@~ jK@~ jK@j# kP1996~ kKY@~ kK@~ kK@~ kK?@~ kK @~ kK@k#,l9$Total income tax share (percentage):lNlKlKlKlKlKlmO���19861986~ mKY@~ mK�9@~ mK@~ mK]@~ mK@~ mKE@m#nO���19871987~ nKY@~ nKb@~ nK@~ nK@~ nK @~ nKX@n#oO���19881988~ oKY@~ oK@~ oKұ@~ oK`@~ oKh@~ oKj@o#pO���19891989~ pKY@~ pK@~ pK*@~ pKʵ@~ pK*@~ pKd@p#qQ���19901990~ qLY@~ qL@~ qL @~ qL@~ qL@~ qLe@q# rP1991~ rKY@~ rKd@~ rK@~ rKε@~ rK1@~ rKv@r# sP1992~ sKY@~ sK@~ sK@~ sK@~ sK@~ sK@s# tP1993~ tKY@~ tK@~ tK@~ tK$@~ tK@~ tK@t# uR1994~ uLY@~ uL@~ uL@~ uL9@~ uL@~ uL@u# vR1995~ vLY@~ vL@~ vL@~ vL`N@~ vLd@~ vL@v# wS1996~ wMY@~ wM>@~ wM@~ wMk@~ wMĿ@~ wM@w#xXN/A-- Not applicable.x#x#x#x#x#x#x#�yX�[1] The number of returns with negative adjusted gross income, i.e., returns with an adjusted gross deficit, and the corresponding amounts for adjusted gross deficit, were excluded y#y#y#y#y#y#y#�zX�from Tables 5 and 6. By excluding deficit returns, alternative minimum tax reported on some of these returns was also excluded. For Tax Year 1996, there were 4,496 returns with s{Xkno adjusted gross income that reported income tax, mostly alternative minimum tax, totaling $120.6 million.�|X�[2] For Table 5, constant dollars were calculated using the U.S. Bureau of Labor Statistics' consumer price index for urban consumers (CPI-U, 1982-84=100). See footnote 2 of this $}Xarticle for further details.�~X�[3] Total income tax is the sum of income tax after credits and alternative minimum tax reported on returns that showed a positive amount for adjusted gross income. Therefore, �X�total income tax excludes alternative minimum tax, Form 8814 tax (tax on a child's interest or dividends), and Form 4972 tax (tax on lump-sum distributions from qualified retirement �(@&��s@���@oXgplans) reported on some returns with a negative amount for adjusted gross income. See also footnote 1.�Xx[4] The average tax rate was computed by dividing total income tax (see footnote 3) by (positive) adjusted gross income.@�Y8SOURCE: IRS, Statistics of Income Bulletin, Spring 1999.]P'�F���d�4 ol= h��#�> �Cggg���?�?�?�?mD,�ëwD�V�BD�V\XT0�|0T���0\XT|0|0ax\XT0�-��w0�-�w0�-�X�X��Uw�8�<�qq     ��"