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"-"??_);_(@_)<9_(* #,##0.000000_);_(* \(#,##0.000000\);_(* "-"??_);_(@_)0%\);[Red]\(0%\)0%\);[Red]\(0%0%_);[Red]\(0%\)mmm\.\ d\ \'yy\ \a\t\ h:mm;8_("$"* #,##0.0_);_("$"* \(#,##0.0\);_("$"* "-"??_);_(@_)74_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"??_);_(@_) 000000 000\-000000#,##0.0_);\(#,##0.0\) 0.0%;\(0.0%\) "$"#,##0.0 0.0000 0.000000 0.00000 0.0000000 0.00000000#,##0""_);\(#,##0""\)#,##0""_);[Red]\(#,##0""\) #,##0.00""_);\(#,##0.00""\)%"#,##0.00""_);[Red]\(#,##0.00""\);8_ * #,##0_)""_ ;_ * \(#,##0\)""_ ;_ * "-"_)""_ ;_ @_ 85_ * #,##0_)__ ;_ * \(#,##0\)__ ;_ * "-"_)__ ;_ @_ C@_ * #,##0.00_)""_ ;_ * \(#,##0.00\)""_ ;_ * "-"??_)""_ ;_ @_ @=_ * #,##0.00_)__ ;_ * \(#,##0.00\)__ ;_ * "-"??_)__ ;_ @_ #,##0\ "F";\-#,##0\ "F"#,##0\ "F";[Red]\-#,##0\ "F" #,##0.00\ "F";\-#,##0.00\ "F"%"#,##0.00\ "F";[Red]\-#,##0.00\ "F"96_-* #,##0\ "F"_-;\-* #,##0\ "F"_-;_-* "-"\ "F"_-;_-@_-63_-* #,##0\ _F_-;\-* #,##0\ _F_-;_-* "-"\ _F_-;_-@_-A>_-* #,##0.00\ "F"_-;\-* #,##0.00\ "F"_-;_-* "-"??\ "F"_-;_-@_->;_-* #,##0.00\ _F_-;\-* #,##0.00\ _F_-;_-* "-"??\ _F_-;_-@_- d/m/yy d/m/yy\ h:mm#,##0" F"_);\(#,##0" F"\)!#,##0" F"_);[Red]\(#,##0" F"\)"#,##0.00" F"_);\(#,##0.00" F"\)'$#,##0.00" F"_);[Red]\(#,##0.00" F"\)#,##0" $";\-#,##0" $"#,##0" $";[Red]\-#,##0" $"#,##0.00" $";\-#,##0.00" $"# #,##0.00" $";[Red]\-#,##0.00" $" d\.m\.yy d\.mmm\.yy d\.mmm mmm\.yyd\.m\.yy\ h:mm0" " 0.00" " 0.0" " 0.000" " 0.0000" " 0.00000" "0-_-* #,##0.0_-;\-* #,##0.0_-;_-* "-"??_-;_-@_-#,##0.00;\(#,##0.00\) #,##0\)#,##0.0;[Red]\-#,##0.0 #,##0.0000#,##0.0;\-#,##0.00\);###0;[Red]\-###0###0_);[Red]\(###0\)##,##0.000_);\(#,##0.000\)#,##0.000;\-#,##0.000##,##0.0_);\(#,##0.0\)#,##0.000;[Red]\-#,##0.000 ##0.0E+0mm:ss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omma [0]_laroux@Comma [0]_laroux_1@Comma [0]_laroux_2@Comma [0]_laroux_MATERAL2$@!Comma [0]_laroux_mud plant bolted@Comma [0]_MATERAL2@Comma [0]_mud plant bolted@Comma [0]_PLDT@Comma [0]_PLDT_1@ Comma_laroux@Comma_laroux_1@Comma_laroux_2@Comma_MATERAL2@Comma_mud plant bolted @ Comma_PLDT!@ Comma_PLDT_1"@ Comma_PLDT_2#$%@Currency [0]_laroux&@Currency [0]_laroux_1'@Currency [0]_laroux_2(@Currency [0]_laroux_MATERAL2')@$Currency [0]_laroux_mud plant bolted*@Currency [0]_MATERAL2 +@Currency [0]_mud plant bolted,@Currency [0]_PLDT-@Currency [0]_PLDT_1.@Currency [0]_PLDT_2/@Currency_laroux0@Currency_laroux_11@Currency_laroux_22@Currency_MATERAL23@Currency_mud plant bolted4@ Currency_PLDT5@Currency_PLDT_16@Currency_PLDT_27@Normal - Style18@Normal_Co-wide Monthly9@ Normal_Inputs:@ Normal_laroux;@Normal_laroux_1<@Normal_laroux_2=@Normal_laroux_3>@Normal_laroux_4?@Normal_laroux_5@@Normal_laroux_6A@Normal_laroux_7B@Normal_laroux_8C@Normal_MATERAL2D@Normal_mud plant boltedE@ Normal_PLDTF@ Normal_PLDT_1G@ Normal_PLDT_2H@ Normal_PLDT_3I@ Normal_PLDT_4J@ Normal_PLDT_5K@ Normal_PLDT_6L@ Normal_PLDT_7M@ Normal_pldt_8N@ Normal_pldt_9O@ Normal_Tab 1PQ@ Percent 0.0R@ Red (#,###0)BU} #S}  S} $ S lV@"@ne@[@y@t@b@ a@ dq eq rq _qnqlqMqnqlqpqwqnqlq`qlqlqtqlqlqyqsqiqW}Table 6.--1996, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 or More UnderRWJAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status_UW[All figures are estimates based on samples--money amounts are in thousands of dollars]UUUUUU/`'Returns with income of $200,000 or moreaaaaabcd Returns withedReturns withoutdp `Totalfaworldwide income taxfaworldwide income taxapIncome concept, itemgNumberggNumberggNumberg gofgAmount gof gAmount gof gAmount[hreturnshhreturnshhreturnsh T i(1) i(2) i(3) i(4) i(5) i(6)% Adjusted Gross Income Concept g g g g g g Salaries and wages~ k^\O~ ^M|W~ kTO~ wW~ j~@~ j@ qBusiness or profession: k  k  j j  Net income~ kXA~ c ~ k0VA~ J ~ jc@~ jU@ Net loss~ kPg@~ ~ k^@~ 0?A~ ja@~ jY@ qFarm:kkjj Net income~ k@~ 6K.~ k@~ !'A~ j*@~ j@ Net loss~ k@9@~ 6.c~ k2@~ F+b~ jI@~ j/@0q(Partnership and S Corporation net incomekkjj7q/ after section 179 property deduction: [1]kkjj Net income~ k|$~ bn~ k="A~ ~ j`e@~ j@ Net loss~ kh& A~ &~ k A~ F6~ j{@~ jXXA qSales of capital assets:kkjj Net gain~ k.A~ '(~ k`.A~ t(~ jp@~ jijA Net loss~ kA~ H/"A~ kA~  *"A~ j@m@~ j@4q,Sales of property other than capital assets:kkjj Net gain~ k @~ j~ k@~ .i~ jW@~ jZ@ Net loss~ kA~ >s~ kA~ fYr~ jd@~ j@@!Taxable interest received~ k[~ z ~ kF[~ ςA~ j @~ jATax-exempt interest~ k%~ ~ k"A~ ~~ jPw@~ j@ Dividends~ k3A~ ~ k~N~ ~ j@~ jA7/Pensions and annuities in adjusted gross income~ k,pA~ ~ kXmA~ `A~ jf@~ jq@ lq!Mq"nq#q$q%Pq&nq'lq(Xq)nq*lq+xq,pq-q.q/yq0lq1jq2q3tq4|q5q6q7~q8}q9q:lq;{q<vq=zq>uq?vq qRent: k  k  j j! Net income~ !k?A~ !d~ !k<A~ !ò~ !jf@~ !j @:"2 Net loss, total (deductible and nondeductible)~ "k A~ "6~ "k A~ "O~ "jk@~ "j@'# Nondeductible rental loss~ #k@A~ #]~ #kȌA~ # p]~ #ja@~ #jX@$qRoyalty:$k$$k$$j$j% Net income~ %k @~ %:~ %k@~ %{EA~ %j\@~ %j@& Net loss~ &k@~ &u@~ &k@~ &Z@~ &j@~ &j@[@'qEstate or trust:'k''k''j'j( Net income~ (k@~ (I!~ (k@@~ (:)!~ (jI@~ (j>@) Net loss~ )kS@~ )pA~ )k8@~ )wA~ )j;@~ )jd@ *State income tax refunds~ *k>*~ *VF~ *k*~ *0XHA~ *j r@~ *j@+Alimony received~ +k@~ +A +m** +** +l** +l**9,1Social Security benefits in adjusted gross income~ ,k A~ ,v~ ,k( A~ ,ޣ~ ,jo@~ ,jL@--%Social Security benefits (nontaxable)~ -k A~ -^!A~ -k A~ -$Z!A~ -jo@~ -jH@!.Unemployment compensation~ .kX@~ .@@ .m** .** .l** .l**/ Other income~ /kA~ /p~ /kHA~ /6q~ /ji@~ /j@0 Other loss~ 0k@~ 0;~ 0k@~ 0V;~ 0j,@~ 0jT@'1Foreign-earned income exclusion~ 1k@~ 1^/A 1m** 1** 1** 1**2 Total income~ 2k>\2MDA~ 2kf\20?A~ 2j@~ 2jM%A$3Statutory adjustments, total~ 3k>,~ 3]~ 3k&A~ 3.,~ 3jv@~ 3jҨ@:42 Payments to Individual Retirement Arrangements~ 4kR@~ 4ԵA~ 4kP@~ 4dA~ 4j@@~ 4jW@>56 Payments to self-employed retirement (Keogh) plans~ 5kuA~ 5~ 5ktA~ 5~ 5j7@~ 5jx@&6 Moving expenses adjustment~ 6k@~ 6 @~ 6m@@~ 6p|@~ 6l@~ 6lV@7Adjusted gross income~ 7n>\7 A~ 7nf\7MA~ 7@~ 75%A-8%Investment interest expense deduction~ 8kA~ 8~ 8kA~ 8.a~ 8j@~ 8jlA,9q$Total tax preferences excluded from 9k99k99j9j#: adjusted gross income~ :ka&~ :~ :k-#A~ :^~ :jx@~ :j+@6;q.Total alternative minimum tax preference items;k;;k;;j;j:<q2 (excluding tax-exempt interest from private <k<<k<<j<j= activity bonds)~ =k@@~ =,A~ =k@@~ =<A~ =jD@~ =j@6>q.Passive activity loss (alternative minimum tax>k>>k>>j>j? adjustment)~ ?k A~ ?nB~ ?kH A~ ?JB~ ?ji@~ ?jܙ@lqAw@qBb@qC@qD@q E@qFo@qG[@qHy@qIt@qJb@qKa@qLdqMqqNpqO\qPqQqRcqSqTqUqVqWwqXsqYqZq[kq\q]vq^tq_yq@Expanded income~ @o&\@cA~ @of\@aA~ @@~ @XA"AFootnotes at end of table.AXAXAXAXAXAXBW}Table 6.--1996, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 or More UnderBYBYBYBYBYBY]CWUAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--ContinuedCYCYCYCYCYCY_DUW[All figures are estimates based on samples--money amounts are in thousands of dollars]DZDZDZDZDZDZEq/Er'Returns with income of $200,000 or moreEsEsEsEsEsFtFuFv Returns withFwFvReturns withoutFvGp GrTotalGxGsworldwide income taxGxGsworldwide income taxGsHpIncome concept, itemHyNumberHyHyNumberHyHyNumberHy IyofIyAmount Iyof IyAmount Iyof IyAmountJzJ{returnsJ{J{returnsJ{J{returnsJ{K_ K|(1) K|(2) K|(3) K|(4) K|(5) K|(6)1L)Adjusted Gross Income Concept - ContinuedLyLyLyLyLyLyMExemption amount~ Mm@%&A~ M~ Mm4"&A~ M}~ Mj`x@~ Mj@NqItemized deductions:NmNNmNNjNj5O- Total per adjusted gross income concept~ OmNV~ O~ OmV~ Oر~ Oj@~ Ojn4-P% Charitable contributions deduction~ PmzS~ P';~ PmS~ P^&6~ Pj@~ Pj@#Qq Interest paid deduction:QmQQmQQjQj6R. Total per adjusted gross income concept~ Rm~H~ R.~ RmH~ R~ Rj@~ RjaA+S# Total home mortgage interest~ SmB~ Ss~ SmB~ Sn~ Sj @~ Sj@@/T' Medical and dental expense deduction~ Tm@~ TLA~ Tm@~ T]A~ Tj`@~ Tj@/U' Net casualty or theft loss deduction~ Um@~ Uq@~ Um@~ U@~ UjR@~ Uj&@V Taxes paid deduction~ VmTV~ VZ> ~ VmZFV~ V^; ~ Vjh@~ Vj@3Wq+ Net limited miscellaneous deductions perWmWWmWWjWj+X# adjusted gross income concept~ XmP A~ X~ Xm A~ X r~ Xjv@~ Xj@/Y' Non-limited miscellaneous deductions~ Ym@%@~ YJ]~ Ym @~ YĮ5A~ Yj@i@~ Yj@+Zq#Excess of exemptions and deductionsZmZZmZZjZj'[ over adjusted gross income~ [mԞ@~ [PA~ [m4@~ [NA~ [j@@~ [jPSA\Taxable income~ \m\\_&A~ \m*\\bA~ \j[@~ \j@~@]Tax at regular rates~ ]m\~ ]*Z6~ ]m6\~ ]n޼6~ ]j\@~ ]j@!^Income tax before credits~ ^m\~ ^6~ ^m6\~ ^*6~ ^j\@~ ^j@_q Tax credits:_m__m__j_j`lqahqbwqcxqdxqe}qfqgzqhrqi{qj{qkiqlqmqnqooqpbqqqr|qsqtquqvqwqxqy@qzbq{q|k@q }@q~o@q[@q` Total~ `mRA~ `'.A~ `mNA~ `&;~ `j\@~ `j@a Child care credit~ am@~ a@@ a** a** a** a** b Minimum tax credit~ bm`@~ b8 A~ bm@~ bV!~ bjU@~ bj@ c Foreign tax credit c-- c-- c-- c-- c-- c--%d General business credit~ dm@~ dDA~ dm@~ d4A~ dj:@~ dj@p@+e#Alternative minimum tax (Form 6251)~ emxYA~ e0}~ emxYA~ e0} e-- e--"fWorldwide total income tax~ fmf\~ f7~ fmf\~ f7 f-- f--gForeign taxes paid~ gmLA~ g2~ gmLA~ g2 g-- g--;hq3 Foreign taxes paid on excluded foreign-earnedhmhhmhhh#i income (Form 1116)~ im@~ imA~ im@~ imA i-- i--)jq!Taxable income which would yield:jmjjmjjjjj$k Income tax before credits~ km\k+A~ km6\kSA~ kj\@~ kj@l@#l Income tax after credits~ lm:\l9A~ lm:\l9A l-- l--%m Worldwide total income tax~ mmf\m A~ mmf\m A m-- m--/nq'Reconciliation of adjusted gross incomenmnnmnnjnj"oq and expanded income:omoomoojojp Adjusted gross income~ pm>\p A~ pmf\pMA~ pj@~ pj5%A<qq4 plus: Total tax preferences excluded from qmqqmqqjqj7r/ adjusted gross income [2]~ rma&~ r~ rm-#A~ r^~ rjx@~ rj+@@s8 Social Security benefits (nontaxable)~ sm A~ s^!A~ sm A~ s$Z!A~ sjo@~ sjH@:t2 Foreign-earned income exclusion~ tm@~ t^/A t** t** t** t**;u3 minus: Investment interest expense deduction~ umA~ u~ umA~ u.a~ uj@~ ujlA?v7 Non-limited miscellaneous deductions~ vm@%@~ vJ]~ vm @~ vĮ5A~ vj@i@~ vj@Bw: Unreimbursed employee business expenses~ wmA~ w~ wmA~ wv~ wjR@~ wj@$x Equals: Expanded income~ x&\xcA~ xf\xaA~ x@~ xXA"yFootnotes at end of table.yVyVyVy\yVyVzW}Table 6.--1996, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Underz]]{WUAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued{]_|UW[All figures are estimates based on samples--money amounts are in thousands of dollars]|U|U|U|^|U|U}q/}`'Returns with income of $200,000 or more}a}a}}}a}a~b~c~d Returns with~~~dReturns without~dp `Totalfaworldwide income taxaworldwide income taxal@qt@qb@qa@qdq_qrq_qnqlqMqnqlqpqwqnqlq`qlqlqtqlqlqyqsqiqqMqnqqqPqpIncome concept, itemgNumberggNumbergNumberg gofgAmount gof Amount gof gAmountzhreturnshhreturnshreturnsh i(1) i(2) i(3) (4) i(5) i(6)Expanded Income ConceptbbbkbbSalaries and wages~ kP~ ԅW~ kP~ W~ j@{@~ j)@qBusiness or profession:kkjj Net income~ kA~  G$ ~ kA~ r# ~ j`a@~ j@ Net loss~ kp7@~ )~ k-@~ >v~ jd@~ j9@ qFarm:kkjj Net income~ k0@~ 0'A~ k+@~ Z.~ j$@~ jt@ Net loss~ k]@~ b~ kT@~ Ea~ jR@~ j$@0q(Partnership and S Corporation net incomekkjj7q/ after section 179 property deduction: [1]kkjj Net income~ k"A~ }~ kh%~ ~ j q@~ j@ Net loss~ k A~ ~ kPq A~ V~ jp@~ j`A qSales of capital assets:kkjj Net gain~ kV?~ t )~ k/A~ 2C)~ j(@~ jc A Net loss~ k6A~ &~ kP,A~ D"A~ j@~ j@4q,Sales of property other than capital assets:kkjj Net gain~ kШ@~ j~ k@~ :A~ j[@~ jj@ Net loss~ ksA~ εp~ k(mA~ JZo~ j j@~ j@@!Taxable interest received~ k7A~  ~ k̅7A~ >! ~ j@~ jATax-exempt interest~ k֔)~ xA~ kܿ$A~ ~ j@~ jA Dividends~ kQ~ , ~ kQ~  B% ~ j@~ j@7/Pensions and annuities in adjusted gross income~ kA~ V~ kA~ J-V~ jx@~ j@ qRent:kkjj Net income~ kA~ ܺ~ k@A~ v~ j@j@~ jn@:2 Net loss, total (deductible and nondeductible)~ kXz A~ J~ ks A~ Zߡ~ jm@~ jκ@' Nondeductible rental loss~ kHA~ _~ k(A~ _~ jY@~ j@qRoyalty:kkjj Net income~ k0@~ ڰ~ k`@~ Z~ jk@~ j@lqlqXqnqlqxqpqqqyqlqjqqtq|qqq~q}qqlq{qvqzquqvqqqw@qbqqa@q @q Net loss~ k"@~ @~ k @~ @~ j(@~ jK@qEstate or trust:kkjj Net income~ k@~ $~ k @~ #~ j`b@~ jx@ Net loss~ k@~ [A~ kz@~ JA~ j:@~ j@ State income tax refunds~ k%A~  ~ kJ+~ v~ j|@~ jE@Alimony received~ k@~ A ** ** ** **91Social Security benefits in adjusted gross income~ k A~ X~ k A~ sMA~ jP@~ j2@-%Social Security benefits (nontaxable)~ kpA~ $A~ kD A~ )~ jX@~ j@!Unemployment compensation~ k @~ pS@~ k@~ `Q@~ j@~ j@@ Other income~ k(A~ y_A~ kX A~ .~ jn@~ jz@ Other loss~ k@~ @3A~ k@~ N~ j @~ j@'Foreign-earned income exclusion~ k8@~ 4o~ k4@~ 4;A~ l*@~ l@ Total income~ kF_qA~ kZ_jKnA~ j@~ jltA$Statutory adjustments, total~ k\&A~ ~ k,~ .~ ju@~ j@:2 Payments to Individual Retirement Arrangements~ kЮ@~ A~ k@~ TA~ j=@~ jS@>6 Payments to self-employed retirement (Keogh) plans~ kA~ XIA~ khA~ hIA~ j5@~ j~@& Moving expenses adjustment~ kq@~ 0@~ mo@~ @~ l@~ lQ@Adjusted gross income~ nF_@7A~ nZ_%3A~ @~ 4A-%Investment interest expense deduction~ kA~ ~ kA~ v6~ jx@~ j8wA,q$Total tax preferences excluded from kkjj# adjusted gross income~ k%A~ vJ~ k\%A~ /~ j@@~ jA6q.Total alternative minimum tax preference itemskkjj:q2 (excluding tax-exempt interest from private kkjj activity bonds)~ k9@~ ĠA~ k@/@~ A~ jE@~ j @6q.Passive activity loss (alternative minimum taxkkjj adjustment)~ k A~ dB~ k A~ .B~ jm@~ j:Expanded income~ oJ_JA~ oZ_A~ @~ ~,"Footnotes at end of table.VVVVVVW}Table 6.--1996, Individual Income Tax Returns With and Without Worldwide Income Tax and With Income of $200,000 or More Under]WUAlternative Concepts: Income, Deductions, Credits, and Tax, by Tax Status--Continued_UW[All figures are estimates based on samples--money amounts are in thousands of dollars]UUUUUU/`'Returns with income of $200,000 or moreaaaaal@q[@qy@qt@qb@qa@qdqjqpq\qqqqcqqqqqqwqsqqqkqqvqtqyqTqhqwqxqbcd Returns withedReturns withoutdp `Totalfaworldwide income taxfaworldwide income taxapIncome concept, itemgNumberggNumberggNumberg gofgAmount gof gAmount gof gAmount[hreturnshhreturnshhreturnsh_ i(1) i(2) i(3) i(4) i(5) i(6)*"Expanded Income Concept--ContinuedkExemption amount~ k'A~ ꟴ~ kd'A~ j<~ jX@~ j߸@qItemized deductions:kkjj5- Total per adjusted gross income concept~ kD06A~ Z~ kX~ v~ j\@~ j=%/' Total per expanded income concept~ kJX~ s~ k )6A~ ҭ`~ jȕ@~ j>A-% Charitable contributions deduction~ kfU~ T~ kU~ rP~ j@~ j`z@#q Interest paid deduction:kkjj6. Total per adjusted gross income concept~ k|H~ ^~ kh2A~ ~ j؅@~ j8 A0( Total per expanded income concept~ k*8C~ R~ k0A~ R~ j8@~ j@+# Total home mortgage interest~ kNC~ 2c~ kB~ ".~ j8@~ j@Q@/' Medical and dental expense deduction~ k^@~ &~ k@~ Fc"~ j@~ j@/' Net casualty or theft loss deduction~ k@~ `@~ k@~ @~ jU@~ j @ Taxes paid deduction~ kzhX~ \ ~ kSX~ VZ ~ j@~ j@W@3q+ Net limited miscellaneous deductions perkkjj+# adjusted gross income concept~ k@t A~ F~ kY A~ T~ j@~ jp@/' Non-limited miscellaneous deductions~ k`@~ ^~ k@~ <5A~ jh@~ j0@+q#Excess of exemptions and deductionskkjj' over adjusted gross income~ kN@~ 'A~ k@~ $A~ jܗ@~ j)ATaxable income~ kP7A@A~ k_@A~ j@[@~ j @Tax at regular rates~ kX7A~ :7~ k7A~ v7~ j\@~ j@!Income tax before credits~ kX7A~ ?7~ k7A~ N7~ j\@~ j@q Tax credits:kkjj Total~ k@A~ i.A~ kA~ ,.A~ j\@~ j@ Child care credit~ kP@~ @ ** ** ** **  Minimum tax credit~ k@~  A~ k@~ /!~ jU@~ j[@  Foreign tax credit -- -- -- -- l-- l--0q}qqzqrq{q{qiqqqqoqbqq|qqqqqqq@q@q@ql@qi@qD@qd@q q% General business credit~ k@~ D#A~ k@~  A~ j3@~ ji@+#Alternative minimum tax (Form 6251)~ k82A~ ط?A~ k82A~ ط?A l-- l--"Worldwide total income tax~ kZ_~ bz7~ kZ_~ bz7 l-- l--Foreign taxes paid~ kA~  ~ kA~   l-- l--;q3 Foreign taxes paid on excluded foreign-earnedkkjj# income (Form 1116)~ k@~ .~$~ k@~ .~$ l-- l--)q!Taxable income which would yield:kkjj$ Income tax before credits~ kX7AA~ k7AA~ j\@~ j@# Income tax after credits~ k7A7A~ k7A7A l-- l--% Worldwide total income tax~ kZ_Z9A~ kZ_Z9A l-- l--/q'Reconciliation of adjusted gross incomekkjj"q and expanded income:kkjj Adjusted gross income~ kF_@7A~ kZ_%3A~ j@~ j4A<q4 plus: Total tax preferences excluded from kkjj7/ adjusted gross income [2]~ k%A~ vJ~ k\%A~ /~ j@@~ jA@8 Social Security benefits (nontaxable)~ kpA~ $A~ kD A~ )~ jX@~ j@:2 Foreign-earned income exclusion~ k8@~ 4o~ k4@~ 4;A~ l*@~ l@;3 minus: Investment interest expense deduction~ kA~ ~ kA~ v6~ jx@~ j8wA?7 Non-limited miscellaneous deductions~ k`@~ ^~ k@~ <5A~ jh@~ j0@B: Unreimbursed employee business expenses~ kA~ N{t~ k0A~ &st~ jT@~ jH@$ Equals: Expanded income~ oJ_JA~ oZ_A~ @~ ~,** Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.[1] Section 179 of the Internal Revenue Code permits certain taxpayers to elect to deduct all or part of the cost of certain qualifying property in the year they h`place it in service, instead of taking depreciation deductions over a specified recovery period.e][2] Includes tax-exempt interest and tax preference items subject to alternative minimum tax.@8NOTE: Detail may not add to totals because of rounding.`XSOURCE: IRS, Statistics of Income Bulletin, Winter 1998/99, Publication 1136, Rev. 2/99.= Z$> "