\pbgraub00 $  |#Z7J!^qB  dMbP?_"*+%,B1lTimes New Romanew Romanw02j0P:0PE1lTimes New Romanew Romanw02j0P:0PE1lTimes New Romanew Romanw02j0P:0PE1lTimes New Romanew Romanw02j0P:0PE1lTimes New Romanew Romanw02j0P:0PE1 Arial1 Arial1 xArial1 Arial1lTimes New Romanew Romanw02j0P :0G1 Arial1lTimes New Romanew Romanw02j0P :0G1lxTimes New Romanew Romanw02j0P:0c1lxTimes New Romanew Romanw02j0P:0c&?'?(?)?M dXX"dXX??@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 \(General\)?<#,##0" ";\-#,##0" ";\-\-" ";@" "+(#,##0" ";\-#,##0" ";\-\-" ";@" "YV@"..................................................................................." \ \ \ \ @ ##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  (C "8C  C  C  C  C  C  (C  (C "8C !8C !<C "8C <C <C !8C "8C "8C !8C "<C "8C "8C "8C "<C #<C #<C #<C #<C #<C #<C <C "<C  C !<C !<C !<C "8C "8C "8C  C  (C  C  C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8C 8U} }  }  7  l@h @ @l @n @  Z  p  Z z  @  < Z     Z      Z  p  Z z ogTable 1.--Nonresident Alien Estate Tax Returns obd in 1997: Gross Estate in the U.S., Outside U.S., jband Worldwide, and U.S. Gross Estate by Type of Property, Deductions, Taxable Estate, Estate Tax, >6and Tax Credits by Tax Status and Size of Gross Estate,$[Money amounts are in whole dollars]1F)Total gross estate, U.S. tax purposes [1]G*F" Total gross estate, outside U.S.G%FTotal gross estate, worldwideGFReal estate [2]I Tax status, size of EHEHEHEJ gross estate, U.S. QNumberQAmountQNumberQAmountQNumberQAmountQNumberSAmount RRRRRRRM #~ $?~ $@~ $@~ $@~ $@~ $@~ $@~ % @ 8 All returns~ /w@~ 1!~ /w@~ 1FIQ~ /w@~ 1R,s~ /p@~ 3nj 9Less than $100,000~ 0@_@~ 2n~ 0@_@~ 2՘ ~ 0@_@~ 2h~ 0T@~ 4ΚZ 9$100,000 under $500,000~ 0@h@~ 2R ~ 0@h@~ 2+~ 0@h@~ 25~ 0 a@~ 4 , 9$500,000 or more~ 0O@~ 2^_~ 0O@~ 2"|d~ 0O@~ 2,/~ 0B@~ 43902020204%8 Nontaxable returns, total~ /b@~ 16o ~ /b@~ 1f~ /b@~ 1Ν> ~ /W@~ 3ΐ ">A D D9Less than $100,000~ 0P@~ 2q~ 0P@~ 2΍~ 0P@~ 2~ 0D@~ 4Ҽ9$100,000 under $500,000~ 0M@~ 2R~ 0M@~ 2j_~ 0M@~ 27 ~ 0E@~ 4⧳9$500,000 or more~ 05@~ 2~ 05@~ 21T~ 05@~ 2z~ 0(@~ 4,H902020204"8 Taxable returns, total~ /m@~ 1.l~ /m@~ 1^<~ /m@~ 1jS~ / d@~ 3) 9Less than $100,000~ 0N@~ 2! ~ 0N@~ 2G}~ 0N@~ 2Zi~ 0E@~ 4ݿ9$100,000 under $500,000~ 0`@~ 2L|A~ 0`@~ 2.Pp%~ 0`@~ 2&c,~ 0W@~ 4*(9$500,000 or more~ 0D@~ 2w~ 0D@~ 2nJ~ 0D@~ 2 & ~ 08@~ 4~&'''''''(F Stock [3]GF Bonds [4]GF Mixed mutual funds [5]G FCashI Tax status, size of EHEHEHEJ gross estate, U.S. QNumberQAmountQNumberQAmountQNumberQAmountQNumberSAmount RRRRRRRM#~ $"@~ $$@~ $&@~ $(@~ $*@~ $,@~ $.@~ %0@8 All returns~ /]@~ 1 ~ />@~ 1~ /6@~ 1~ /Q@~ 39Less than $100,000~ 09@~ 2~]~ 0@~ 2A 0** 2**~ 0$@~ 4@ l! " <# Z$ % & ' <( Z) * + , `- Z. / p0 1 Z2 z3 4 5 6 <7 d8 9 : ; << Z= > ?  9$100,000 under $500,000~ 0N@~ 2^~ 0(@~ 2l 0**13 2 **770,727~ 0D@~ 4.=!9$500,000 or more~ !0?@~ !2B ~ !0*@~ !2.~ !0"@~ !2;A~ !04@~ !4~P"9"0"2"0"2"0"2"0"4%#8 Nontaxable returns, total~ #/B@~ #1~ #/(@~ #1~ #/@~ #1z$J~ #/9@~ #3/A$9Less than $100,000~ $0$@~ $2`!A $0** $2** $0-- $2--~ $0@~ $4 9@%9$100,000 under $500,000~ %02@~ %2 %0**9%2 **936,009~ %0@~ %2A~ %0*@~ %4$A&9$500,000 or more~ &0"@~ &2#~ &0@~ &2t3A~ &0@~ &2E4~ &0@~ &4\"A'9'0'2'0'2'0'2'0'4"(8 Taxable returns, total~ (/S@~ (1* ~ (/2@~ (1)~ (/.@~ (1FT~ (/F@~ (34A)9Less than $100,000~ )0.@~ )29 )0** )2** )0** )2**~ )0@~ )4h@*9$100,000 under $500,000~ *0E@~ *2.  *0**8*2 **1,030,356 *0**9*2 **412,418~ *0;@~ *4$A+9$500,000 or more~ +06@~ +2*~ +0$@~ +2KA~ +0@~ +2>m;~ +0*@~ +4ƹ*,&,',*,',*,',+,',(-!$-FCash management accounts [6]-G-FInsurance, net value-G#-FNoncorporate businesses [7]-G-FMortgages and notes-I. Tax status, size of .E.H.E.H.E.H.E.J/ gross estate, U.S. /BNumber/BAmount/BNumber/BAmount/BNumber/BAmount/BNumber/DAmount0)0C0C0C0C0C0C0C0E1!~ 1$1@~ 1$2@~ 1$3@~ 1$4@~ 1$5@~ 1$6@~ 1$7@~ 158@28 All returns~ 2/8@~ 21: h 2/-- 2/--~ 2/9@~ 21~ 2/@~ 23PN39Less than $100,000~ 30@~ 32A 30-- 30--~ 30@~ 32A 30** 34**49$100,000 under $500,000~ 40 @~ 4206A 40-- 40--~ 40*@~ 42mA 40-- 44--4 59$500,000 or more~ 50(@~ 52= 50-- 50--~ 50@~ 529p 50**654 **1,283,130696/616/6/6/616/636 %78 Nontaxable returns, total~ 7/&@~ 71./ 7/-- 7/--~ 7/@~ 71p2A~ 7/@~ 73 A89Less than $100,000 80** 82** 80-- 80-- 80** 82** 80** 84**99$100,000 under $500,000 90**692 **181,113 90-- 90-- 90**692 **1,219,184 90-- 94--9 :9$500,000 or more~ :0@~ :2$A"A :0-- :0-- :0** :2** :0**3:4 **370,888;9;0;2;0;0;0;2;0;4"<8 Taxable returns, total~ </*@~ <1|8 </-- </--~ </3@~ <1-~~ </@~ <3+A=9Less than $100,000 =0** =2** =0-- =0-- =0** =2** =0** =4**>9$100,000 under $500,000 >0**6>2 **508,240 >0-- >0-- >0**19>2 **2,067,321 >0-- >4--?9$500,000 or more~ ?0@~ ?2vA ?0-- ?0-- ?0** ?2** ?0**3?4 **912,242@ lA ZB v@C @D @E @F @ G ;ZH I pJ K ZL z@M N O P <Q ZR S T U <V ZW X Y Z  [ Z\ ] p^ _ Z@)@-@-@-@-@-@-@-@."A:Footnotes at end of table.A,A,A,A,A,A,A,A6oBgTable 1.--Nonresident Alien Estate Tax Returns obd in 1997: Gross Estate in the U.S., Outside U.S., BBBBBBBBjCband Worldwide, and U.S. Gross Estate by Type of Property, Deductions, Taxable Estate, Estate Tax, CCCCCCCCIDAand Tax Credits by Tax Status and Size of Gross Estate--ContinuedDDDDDDDD,E$[Money amounts are in whole dollars]EEEEEEEEFFFFFFFFFG!GK Other assetsGLGKFuneral expensesGLGKExecutors' commissionsGLGKAttorneys' feesGOH Tax status, size of HMHNHMHNHMHNHMHPI gross estate, U.S. IBNumberIBAmountIBNumberIBAmountIBNumberIBAmountIBNumberIDAmountJ)JCJCJCJCJCJCJCJEK!~ K$9@~ K$:@~ K$;@~ K$<@~ K$=@~ K$>@~ K$?@~ K5@@L8 All returns~ L/@T@~ L1B~ L/\@~ L1*I~ L/>@~ L1>B{~ L/@Y@~ L3FAM9Less than $100,000~ M01@~ M20A~ M0<@~ M2iA~ M0@~ M2@~ M06@~ M4AN9$100,000 under $500,000~ N0G@~ N2~~ N0O@~ N2ޘ7~ N00@~ N2pW A~ N0L@~ N4VSO9$500,000 or more~ O01@~ O2~ O05@~ O2ȎA~ O0&@~ O2vY~ O07@~ O4WP9P0P2P0P2P0P2P0P4%Q8 Nontaxable returns, total~ Q/<@~ Q1 k~ Q/D@~ Q1A~ Q/@~ Q1P@~ Q/=@~ Q3`8AR9Less than $100,000~ R0 @~ R28A~ R00@~ R2*@ R0** R2**~ R0(@~ R4`@S9$100,000 under $500,000~ S0*@~ S2f-~ S03@~ S2A S0**6S2**71,717~ S0(@~ S4p@T9$500,000 or more~ T0@~ T21~ T0@~ T2@ T0** T2**~ T0@~ T4X5 AU9U0U2U0U2U0U2U0U4"V8 Taxable returns, total~ V/J@~ V1~ V/Q@~ V1)A~ V/8@~ V1v~ V/R@~ V3CAW9Less than $100,000~ W0"@~ W2( A~ W0(@~ W2@S@ W0** W2**~ W0$@~ W4`@X9$100,000 under $500,000~ X0A@~ X2om~ X0F@~ X2 $A X0**24X2 **1,947,754~ X0F@~ X4\=~ b06@~ b2r ~ b0^@~ b4`c9$500,000 or more~ c0@@~ c2^~ c01@~ c2 ~ c07@~ c2]~ c0H@~ c4 d9d0d2d0d2d0d2d0d4%e8 Nontaxable returns, total~ e/K@~ e1~ e/C@~ e1_~ e/A@~ e1<~ e/W@~ e3f/ f9Less than $100,000~ f06@~ f2|+A~ f0(@~ f2?=~ f0@~ f2~ f0B@~ f4g9$100,000 under $500,000~ g06@~ g2x(A~ g03@~ g2}v~ g0,@~ g2~e~ g0C@~ g4&h9$500,000 or more~ h0&@~ h2~ h0 @~ h2*~ h0.@~ h2B~ h05@~ h4V=&i9i0i2i0i2i0i2i0i4"j8 Taxable returns, total~ j/Y@~ j1b~ j/I@~ j1JR~ j/0@~ j1R~ j/`a@~ j3 k9Less than $100,000~ k02@~ k2ؑ A~ k0&@~ k2 A k0-- k2--~ k0:@~ k4XAl9$100,000 under $500,000~ l0P@~ l2V)~ l0?@~ l2*~ l0 @~ l2$~ l0@U@~ l4T9EAm9$500,000 or more~ m05@~ m2NZ~ m0"@~ m2rg~ m0 @~ m2^~ m0<@~ m4Zn&n'n'n'n'n'n'n'n(o!oFTaxable estateoGoFAdjusted taxable estateoGoFTentative estate taxoG!oFEstate tax before creditsoIp Tax status, size of pEpHpEpHpEpHpEpJq gross estate, U.S. qBNumberqBAmountqBNumberqBAmountqBNumberqBAmountqBNumberqDAmountr)rCrCrCrCrCrCrCrEs!~ s$D@~ s$E@~ s$E@~ s$F@~ s$F@~ s$G@~ s$G@~ s5H@t8 All returns~ t/v@~ t1~ t/v@~ t1~ t/u@~ t1֜~ t/u@~ t3Ru9Less than $100,000~ u0@]@~ u2~ u0@]@~ u2~ u0]@~ u2e~ u0@]@~ u4fv9$100,000 under $500,000~ v0 g@~ v2~ v0 g@~ v2~ v0f@~ v2b7~ v0f@~ v4q3w9$500,000 or more~ w0I@~ w2Q ~ w0I@~ w2 ~ w0I@~ w2~}~ w0I@~ w4x9x0x2x0x2x0x2x0x4%y8 Nontaxable returns, total~ y/\@~ y1~ y/]@~ y1Z~ y/@\@~ y1C~ y/[@~ y3H?z9Less than $100,000~ z0L@~ z2GA~ z0L@~ z2GA~ z0L@~ z2y$A~ z0L@~ z4y$A{9$100,000 under $500,000~ {0I@~ {2NUx~ {0I@~ {2n~ {0G@~ {29A~ {0G@~ {48A|9$500,000 or more~ |0"@~ |2f_~ |0$@~ |2~ |0$@~ |2֙~ |0"@~ |4}9}0}2}0}2}0}2}0}4"~8 Taxable returns, total~ ~/m@~ ~1^b~ ~/m@~ ~1f~ ~/`m@~ ~1ڶE~ ~/m@~ ~3F9Less than $100,000~ 0N@~ 2%~ 0N@~ 2%~ 0N@~ 2L.A~ 0N@~ 4x.A l   Z v@ @ @ @ @  Z  p @ Z z    < Z    < Z     Z Z> >9$100,000 under $500,000~ 0`@~ 2NJ~ 0`@~ 2V~ 0`@~ 23]A~ 0`@~ 419$500,000 or more~ 0D@~ 2&. ~ 0D@~ 2&. ~ 0D@~ 25~ 0D@~ 45)-------.":Footnotes at end of table.,,,,,,,6ogTable 1.--Nonresident Alien Estate Tax Returns obd in 1997: Gross Estate in the U.S., Outside U.S., jband Worldwide, and U.S. Gross Estate by Type of Property, Deductions, Taxable Estate, Estate Tax, IAand Tax Credits by Tax Status and Size of Gross Estate--Continued,$[Money amounts are in whole dollars]! FAllowable unified creditGFState death tax creditGF Other creditsGFNet estate taxI Tax status, size of EHEHEHEJ gross estate, U.S. BNumberBAmountBNumberBAmountBNumberBAmountBNumberDAmount)CCCCCCCE!~ $H@~ $I@~ $I@~ $J@~ $J@~ $K@~ $K@~ 5L@8 All returns~ /0u@~ 1j~ /V@~ 1P~ /2@~ 1Zg~ /m@~ 39Less than $100,000~ 0@\@~ 2^ 0** 2**~ 0@~ 2@~ 0N@~ 4̴A9$100,000 under $500,000~ 0`f@~ 2 0**622 **149,937~ 0$@~ 2A~ 0`@~ 4<9$500,000 or more~ 0G@~ 2J~ 0:@~ 2G~ 0@~ 2~ 0D@~ 4nH902020204%8 Nontaxable returns, total~ /[@~ 1_~ /@~ 1@~ / @~ 1 /-- 3--9Less than $100,000~ 0L@~ 2~ 2 0** 2** 0** 2** 0-- 4--9$100,000 under $500,000~ 0G@~ 2` 0**42 **102,497 0**82 **2,826,850 0-- 4--9$500,000 or more~ 0"@~ 2HJ A 0** 2** 0** 2** 0-- 4--902020204"8 Taxable returns, total~ /l@~ 1~ /U@~ 1J~ /$@~ 1A~ /m@~ 39Less than $100,000~ 0L@~ 2S&A 0** 2** 0** 2**~ 0N@~ 4̴A9$100,000 under $500,000~ 0`@~ 20@A 0**842 **1,223,110 0**102 **358,260~ 0`@~ 4<9$500,000 or more~ 0C@~ 2b= 0** 2** 0** 2**~ 0D@~ 4nH;<<<<<<<=A** Data deleted or combined to prevent disclosure of individual taxpayer data. However, the data are included in the appropriate totals.?[1] Gross estate is shown at the value used to determine estate tax liability. The value can be calculated at the date of death or within 6 months after (alternate valuation method).? T> > > > > > -> > > T@ ,d ,  , @, , , , , [2] The real estate category includes the value of all real estate, the value of personal residences, and the value of real estate partnerships.?[3] The stock category contains the value of corporate stock and stock held in a closely held corporation. The value of mutual funds that are comprised mainly of stock are also included.?[4] The bonds category contains the value of Federal, State, and local government bonds, as well as foreign and corporate bonds. The value of mutual funds that are comprised of ?XPFederal, State, local government, foreign, and corporate bonds is also included.@@@?[5] The mixed mutual funds category contains the value of funds from assets that are not identified. Therefore, this category may contain the value of stocks, bonds, and other ?assets in mutual funds.?[6] Money market accounts, cash management accounts, ready asset accounts, and other banking or checking type accounts held as mutual funds.?[7]The noncorporate business category includes the value of farm assets, limited partnerships, and other noncorporate business assets.?<4NOTE: Detail may not add to totals due to rounding.@?`XSOURCE: IRS, Statistics of Income Bulletin, Summer 2000, Publication 1136 (Rev. 8-2000).= iX/"> "