\pjnwill00 HR j ,Cz'P/`7|DB  dMbP?_"*+% S|1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1' MS Sans Serifns SerifF1jx HelveticaelveticaerifF00; e0h{ 1jx HelveticaelveticaerifF00; e0D{ 1'x MS Sans Serifns SerifF1'x MS Sans Serifns SerifF1 Arial1 xArial1 Arial1 Arial1 xArial1 Arial1 xArial1 xArial&?'?(?)?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:mm ;\(#\);;@*. " "@*. " "@*.%"#,##0" ";\-#,##0" ";;@" "\(0\) ;\(0\);(%#,##0" ";\-#,##0" ";;@" "+(#,##0" ";\-#,##0" ";;@" ".+#,##0" ";\-#,##0" ";;@" "41#,##0" ";\-#,##0" ";;@" "1.#,##0" ";\-#,##0" ";;@" ""#,##0" ";\-#,##0" ";;@" " #,##0\'\ \ \' #,##0" " #,##0" " #,##0" " #,##0" " #,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" "#,##0" " #,##0" "#,##0" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" " #,##0" ";;;@" "$!#,##0" ";;;@" "&##,##0" ";;;@" ""#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" "#,##0" ";;;@" ""#,##0" ";;\-#,##0" ";@" "#,##0" ";;@" "#,##0" ";;@" "#,##0" ";;@" "#,##0" ";;@" " " "@(%#,##0" ";;\-#,##0" ";@" "+(#,##0" ";;\-#,##0" ";@" "#,##0" ";\-#,##0" ";;@" "%"#,##0" ";\-#,##0" ";0" ";@" "0.00" ";;;@" "0.00" ";;;@" "*'0.00" ";;0" ";@" " ##0.0E+0mm:ss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} 8}  7} 8}  } } } &} '2$ } 3$  33l@3@3<Q@"3,3p33B3?.3?r@ 3?@ 3@ 3@t 3@G 3?@3@3@3@{3@{3?@y3@y3@{3@3@3?3?v@3?@3@3@3@3?@3@G3@Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross IncomeM9E(Coefficient of variation for number of returns and amount (percent)):;Number;Adjusted<Salaries and wages=<Taxable interest=<Tax-exempt interest= < Dividends =  <State income tax refunds =  !"#$%&'()*+,-./012%>Size of adjusted gross income ?of? gross income@ Number of@Amount@ Number of@Amount@ Number of@Amount @ Number of @Amount @ Number of @Amount           !!!!!!!! !!!"!#!$!%!&!'!(!)!*!+!,!-!.!/!0!1!2!ABreturnsB less deficitBreturnsCBreturnsCBreturnsC Breturns C Breturns C           !!!!!!!! !!!"!#!$!%!&!'!(!)!*!+!,!-!.!/!0!1!2!D~ E~ E~ E~ E~ E~ E~ E~ E ~  E"~  E$~  E&~  E( """""""""""######## #!#"###$#%#&#'#(#)#*#+#,#-#.#/#0#1#2#FAll returns, total#uђ?ʲý? D?nr?]K?:?O?=7? 3WtH? 4yp? g? p3? $%%%%%%%%%%&&&&&&&& &!&"&#&$&%&&&'&(&)&*&+&,&-&.&/&0&1&2& GNo adjusted gross incomeݾN@Ĕ?!ƟoL@ vx@e!@91@J\qd&@* @ 8!@ Qx@ Gѭc @ h@ $ G$1 under $5,000  n? n*Ȃ? _XO? _? Ul\? J\@ '6Vk'@ lvĊWv@@ aFJNh@ 9@ B)@ 4h3@ $ G$5,000 under $10,000 O? $4_G? k8@\? 1ţV? J=? "a@ $@ ʀ6@ O^@ mkG@ $@ Kp[3@ $ G$10,000 under $15,000 ??  9? dǡ? <P?  xn? 0' Y@ e'&#@ >ԟ@@ }8@ x|OC@ QO{^@ ܷr&@ $ G$15,000 under $20,000 hk"'? [Q{:? 6n? S{? aUCj? 𽾴@ f"@ op6@ PåI@ >@ kھs@ &} @ $ G$20,000 under $25,000 F? 2L? F5? mq? 8R? *c/=@ -e"@ }1@ ޙY+& @ O~@ P@ @^d@ $G$25,000 under $30,00069Y?G?v`? 4ɴ?\?7@MT@P#@t50@ z\] @ YL$is@ {-pM@ ~sʻ@ $G$30,000 under $40,000%@ѥȒ?l/?j?1?coy7=?hՓ@]||0@B S.@ g @ 30@ 1gފP@ `my@ $G$40,000 under $50,000:? ? ?oz?oYm?\@y7v@>;3B)*@ ǺC\@ 4:l@ =b+J@ [c)8 @ $G$50,000 under $75,000\;]?Sd?>?vxd?Ug?% @j ܤ@-8m@ N :o? զk@ ,jc+)? m̡@ $G$75,000 under $100,000JVT?V bl?Z ? ֐ \?r_5/o?j@Qz94B@8|!@ eGL? $@ Z1@ L~s @ $G$100,000 under $200,0002#B?rl?NV&?-?qpQ?KX @߭XO6@笃@ z#? С @ .? <4@ $G$200,000 under $500,000H`#l?ov8?Zkɑ?g?Y? @+I@(72& @ V? uDhJ@ Ou@ 2,Ä@ $!G$500,000 under $1,000,000_?c?m`\?LBw?|C)h?1'7@3"e?|r_@ <h? a#@ &Y? 4+e 3|@ $G$1,000,000 or moreQ>?f?8?H?@AV?H?!Y^z? ? ? `? 0An? ILg? $FTaxable returns, totaly?yH%.?ZｿW[?n:?.* %?ez"|?u?dEC? n)ns?? !m? ksR? p$,? $%%%%%%%%%%&&&&&&&& &!&"&#&$&%&&&'&(&)&*&+&,&-&.&/&0&1&2& GNo adjusted gross income6>0@2|?!'?H8@598 @)b-(,@\6@,x;e1@Ʌ.@ 8/²(@ Hc@ /ژk/>@ Z/-@ $G$1 under $5,000) v:@$3@i+: @Гm@awǠ_ @7V@ȶo.@Lmc}:@ G@ h"@ ;dJ@ u^PvM@ $G$5,000 under $10,000O?O"?Ε}?;4?άI@y@[l72+@~BC^A@ Ƃ@ Ym/@ BauY8@ 0bRdG@ $G$10,000 under $15,000d]v?9?(]sY?Lz{R?5ө@tn@^%>&@w6@ m @ ]*@ 4eK$@ 2WY-@ $G$15,000 under $20,000w5|?`>?މ?yJVo?N=Y@/4uH@%[k#@d|8@ @{j @ vu@ ?@ a !&@ $G$20,000 under $25,000']?Jb?١*)B?}*!?0*n9Q@L5~@|_N}#@3 2@ (yM @ 9Yj<@ DN%I@ /@ $G$25,000 under $30,0008?^{? sciV?cg?>bݚ@9+@Nw0w$@n2@  @ ֛|@ ^n9@ Kg#7@ $G$30,000 under $40,000%xME?&cI?K?hRo2?Oh?#rU@ƨ@yﮭ/@ 3_@ 7@ Xݠ@ 1@ $ 3l@!3?@"3@#3@$3@%3@&3@'3h(3y)3,@*3!@+3<@t ,3,h0P-31.33/3303513?23?@y33?@y43@{53@63@73?@83@93@:3@;3@<3?@=3@>3@G?3@ G$40,000 under $50,000  ? ? bߞJ? {? 4*6Œ? B%@ qWă@ BJ+@ Q;@ 3q@ s@ v @ $!G$50,000 under $75,000!^F?!),t?!(.*"?!"q?!L?!zk @!\j@!F=o@! p?! 0@! B:?! >Iޱ@! $"G$75,000 under $100,000"V#rW?"Oj$p?"?"^?"[r?" @"C5K@"x!@" tgR?" }V@" ?3~@" "i @" $#G$100,000 under $200,000#?eD?#no?#^~f'?##MÌ=?#a?#.Olz @#l폑9@#?@# ʔq}1?# `M޲ @# Gfv?# ycſ @# $$G$200,000 under $500,000$1?$Ҵ?$4;?$΂?$>1?$ 0@$zl@$v L? @$ vXs?$ ;xb@$ X@$ Clˀ@$ $!%G$500,000 under $1,000,000%~?%gv?%5Zu?%)[R?%W ?%xS@%Tdph?%;td@% g(A ?% ֺ@% p#R?% >@% $&G$1,000,000 or more&4aB?&p:6?&!T?&0i/n^?&'Y?&3}[-*?&:R?&0@=?& C?& x|?& ;pڪ?& \@' ''''''''''''''''''' '!'"'#'$'%'&'''(')'*'+','-'.'/'0'1'2%(H Footnotes at end of table.(I(I(I(I(I(I(I(I( I( I( I( I( (((((((((()6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued)J)J)J)J)J)J)J)J) J) J) J) K) )))))))))))&)')()))*)+),)-).)/)0)1)2M*9E(Coefficient of variation for number of returns and amount (percent))*J*J*J*J*J*J*J*J* J* J* J* K* ***********&*'*(*)***+*,*-*.*/*0*1*2+J+J+J+J+J+J+J+J+ J+ J+ J+ K+ +++++++++++&+'+(+)+*+++,+-+.+/+0+1+2,L,MAlimony,N,OBusiness or profession,P,P,P6,O.Sales of capital assets reported on Schedule D,Q, Q, Q, /, /, /,/,/,/,/,/,/,/,/,/,/,/,/,/,/,/,/,/,/, /,!/,"/,#/-RSize of adjusted-Sreceived-T-U Net income-V-UNet loss-V-UTaxable net gain-V- UTaxable net loss- V- /- /- /-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/- /-!/-"/-#/.W gross income.X Number of.XAmount.X Number of.XAmount.X Number of.XAmount.X Number of.XAmount. X Number of. XAmount. 2. 2. 2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2. 2.!2."2.#2/Y/Zreturns/[/Zreturns/[/Zreturns/[/Zreturns/[/ Zreturns/ [/ 2/ 2/ 2/2/2/2/2/2/2/2/2/2/2/2/2/2/2/2/2/2/2/ 2/!2/"2/#20\~ 0]*~ 0],~ 0].~ 0]0~ 0]1~ 0]2~ 0]3~ 0]4~ 0 ]5~ 0 ]60 40 40 40404040404040404040404040404040404040 40!40"40#41FAll returns, total1A@1Q- @1%yG?15 숟O?1?9?1$w@1l6z6?1l6z6?1 \?1 /\X?1 1 1 &1&1&1&1&1&1&1&1&1&1&1&1&1&1&1&1&1&1&1 &1!&1"&1#& 2GNo adjusted gross income2+ujM|L@2Y9F@2xv@2IA@2EZo @2 ?@20`jgx@20`jgx@2 Y|D<}@2 D@2 2 2 22222222222$2%2&2'2(2)2*2+2,2-2.2/2021223G$1 under $5,0003CB@3}z)L@3G/ @3\X@3U!@3C-W0+@3o/(@3o/(@3 ڸ@3 ~O!@3 3 3 33333333333$3%3&3'3(3)3*3+3,3-3.3/3031324G$5,000 under $10,0004{3<3@4sbc6@4K@4K;ǥU @4"- Y@49&@4ն! @4ն! @4 nK/1@5T)@5?"@5E@5\%@5z' @5z' @5 r@5 }5 @5 5 5 55555555555$5%5&5'5(5)5*5+5,5-5.5/5051526G$15,000 under $20,0006m9b*@6"z/@6vo%X @6 @6)_@6)&@6  @6  @6 +~X1@6 O"4 @6 6 6 66666666666$6%6&6'6(6)6*6+6,6-6.6/6061627G$20,000 under $25,0007bx.@7&nL%@7&` @7&` @7 I{@7 },_.@!@7 7 7 77777777777$7%7&7'7(7)7*7+7,7-7.7/7071728G$25,000 under $30,0008ʹѴ0@86~ْ٤3@8hv @8fRn@8>[^@8$@8.Lhj@8.Lhj@8 SZg. @8 sՕ"@8 8 8 88888888888$8%8&8'8(8)8*8+8,8-8.8/8081829G$30,000 under $40,0009" c(@9[u*.@9HV:@9!w#*x@9MR@9i-_I @9eiA@9eiA@9 $H,@9 }Ļ@9 9 9 99999999999$9%9&9'9(9)9*9+9,9-9.9/909192:G$40,000 under $50,000:cצ,1@:g)oQ=8@:ƥ)@:5Q,@:Į@:< @: *@: *@: :@: WY@: : : :::::::::::$:%:&:':(:):*:+:,:-:.:/:0:1:2;G$50,000 under $75,000;soa+@;q==1@;(@;d,&@;  q@;,2@;nWF?;nWF?; Zjf@; 9 l@; ; ; ;;;;;;;;;;;$;%;&;';(;);*;+;,;-;.;/;0;1;2<G$75,000 under $100,000<r_[W:@<nA@<M]@ @<8Ë@<Q ,8@<r/!@<ir@<ir@< y@< 8z/@< < < <<<<<<<<<<<$<%<&<'<(<)<*<+<,<-<.</<0<1<2=G$100,000 under $200,000=͐eT8@=n sC?@=~jY_@=f@=X{s@=:&O@=p*2?=p*2?= M @= xn|Y@= = = ===========$=%=&='=(=)=*=+=,=-=.=/=0=1=2>G$200,000 under $500,000> zMC@>M.OH@>%o_@>VVCH@>*@>&@>';D,?>';D,?> AG, @> WZ @> > > >>>>>>>>>>>$>%>&>'>(>)>*>+>,>->.>/>0>1>2!?G$500,000 under $1,000,000?rqd7G@?5^pM@?F/@?(H@?"7u2@?|"@?#qX ??#qX ?? 3 PB@? 7 @? ? ? ???????????$?%?&?'?(?)?*?+?,?-?.?/?0?1?2@3l@A3?B3?@C3?@D3@E3@F3@G3?@H3@I3@J3@K3@tL3?@0@M3@1N3@3O3@3P3@5Q3R3S3T3U3O7 V3,W3+(X3d(Y3!Z3N![3*\3? &]3?P^3?V@_3M@G$1,000,000 or more@8f1@@PD"^ӭ@@@1|t>H?@V_@@2Z@@Ƃp@@#)?@#)?@ + }|?@ we?@ @ @ @@@@@@@@@@@$@%@&@'@(@)@*@+@,@-@.@/@0@1@2AFTaxable returns, totalA`ts$)@Aj*@ATO ?A?AN}?A]C K@AN?AN?A br*E?A HE?A A A &A&A&A&A&A&A&A&A&A&A&A&A&A&A&A&A&A&A&A &A!&A"&A#& BGNo adjusted gross incomeBcN@B"AaM@B[}PD@B%4@B 7Q@@B* 7@BFw0@BFw0@B eUj5r$@B F-%@B B B BBBBBBBBBBB$B%B&B'B(B)B*B+B,B-B.B/B0B1B2CG$1 under $5,000 C-- C--C2fH4@C +S=@Cڥ~nhX@ClR;K@CZV@CZV@C xM~4@C \:@C C C CCCCCCCCCCC$C%C&C'C(C)C*C+C,C-C.C/C0C1C2DG$5,000 under $10,000DaڷB@DTtAE@D]zQ@Dq\J @Di+@D@ p6@DK-2@DK-2@D 7JZ^`,@D X#0@D D D DDDDDDDDDDD$D%D&D'D(D)D*D+D,D-D.D/D0D1D2EG$10,000 under $15,000E"2@EMC5@E/,P@E0ú@Ec %@Ea1w.@E `@E `@E TW?T%@E \G'@E E E EEEEEEEEEEE$E%E&E'E(E)E*E+E,E-E.E/E0E1E2FG$15,000 under $20,000Fϊt0@FY2@FBzB@FG+@F\!@FyXn1+@F J`@F J`@F ޠbg`!@F `f<#@F F F FFFFFFFFFFF$F%F&F'F(F)F*F+F,F-F.F/F0F1F2GG$20,000 under $25,000G @61@Ghtk6@G@Gd x5@GO/b!@G$'@Go8 @Go8 @G d$!@G CҔc7#@G G G GGGGGGGGGGG$G%G&G'G(G)G*G+G,G-G.G/G0G1G2HG$25,000 under $30,000HLu8I1@HRQmK4@H@H=Fm@H3!c@Hh&@HA@HA@H &}2!@H y}#@H H H HHHHHHHHHHH$H%H&H'H(H)H*H+H,H-H.H/H0H1H2IG$30,000 under $40,000IN (@Iۧ @_.@I[a1-@Iyax@Iu1@ICo@I\\8@I\\8@I .-@I 62@I I I IIIIIIIIIII$I%I&I'I(I)I*I+I,I-I.I/I0I1I2JG$40,000 under $50,000JvӘj1@Jt8@J6OI@J2\2o@Ja2n m@Jc @Jc!@Lj@Lj@L u&^@L I9?@L L L LLLLLLLLLLL$L%L&L'L(L)L*L+L,L-L.L/L0L1L2MG$100,000 under $200,000M.|U8@MVI?@MK_@Mt@M0OQ)@MLc@MW]-?MW]-?M s @M .LoV_@M M M MMMMMMMMMMM$M%M&M'M(M)M*M+M,M-M.M/M0M1M2NG$200,000 under $500,000NfdVC@Nϡ H@NR @NRv@Nc@N K܋/@NO0?NO0?N A` @N uc @N N N NNNNNNNNNNN$N%N&N'N(N)N*N+N,N-N.N/N0N1N2!OG$500,000 under $1,000,000O|hGG@ODSDmM@O-=@Oqg@O[Z@OP8"@OBi?OBi?O ͒j@O P3t= @O O O OOOOOOOOOOO$O%O&O'O(O)O*O+O,O-O.O/O0O1O2PG$1,000,000 or moreP8f1@PPD"^ӭ@@PZ4VK?P$#K@Pʧ@Pўc@P9X9?P9X9?P Wud?P 9p?P P P PPPPPPPPPPP$P%P&P'P(P)P*P+P,P-P.P/P0P1P2!QNontaxable returns, totalQ* $&@Q.@Qf{?QIX#@QqmZ@QIS P@Q@Q@Q "&S @Q 7 ~d' @Q Q %RH Footnotes at end of table.R^R^R^R^R^R^R^R^R ^R R ^R ^S6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedS7S7S7S7S7S7S7S7S 7S 7S 7S 8S SSSSSSSSSSMT9E(Coefficient of variation for number of returns and amount (percent))T7T7T7T7T7T7T7T7T 7T 7T 7T 8T TTTTTTTTTTU8U7U7U7U7U7U7U7U7U 7U 7U 7U 8U UUUUUUUUUUV:AV<9Sales of capital assets reported on Schedule D--continuedV_V_V_V_V_V_V_V _V _V _V _V VVVVVVVVVVW`Wa Short-termWbWa Short-termWbWa Short-termWbWaShort-term gain fromWb#W aShort-term loss from other W b#W aNet short-term partnership/W bW 'W'W'W'W'W'W'W'W'W'W'%X8Size of adjusted gross incomeXc capital gainXdXc capital lossXdXcloss carryoverXd&Xcother forms (2119, 4797, etc.)Xd$X cforms (4684, 6781, and 8824)X dX c S-corp gainX dX 'X'X'X'X'X'X'X'X'X'X'YeYf Number ofYfAmountYf Number ofYfAmountYf Number ofYfAmountYf Number ofYfAmountY f Number ofY fAmountY f Number ofY fAmountY Y Y Y Y Y Y Y Y ZAZgreturnsZhZgreturnsZhZgreturnsZhZgreturnsZhZ greturnsZ hZ greturnsZ hZ Z Z Z Z Z Z Z Z [i~ [j7~ [j8~ [j9~ [j:~ [j;~ [j<~ [j=~ [j>~ [ j?~ [ j@~ [ j@~ [ jA[ )[)[)[)[)[)[)[)[)\FAll returns, total\yq?\'?\$1?\O-v?\Sx @\{;@\&> @\{%6ִ@\ jywB!@\ q @\ [cd@\ ́&@\ %\%\%\%\%\%\%\%\% ]GNo adjusted gross income]}Q#$@]o͒*c@]€@]RAל@]`{Uk"@]J@]ͭ D@]ΰ8"@] fs8L8@] k*@] +E80T5@] U^"@] ]]]]]]]]^G$1 under $5,000^b>5@^R؈/@^Is6W!@^4ǁ.@^]3@^.!v3@^_-U@^PX%T@^ .J+qQ@^ Д*T@^ R]|B@^ '͗)K@^ ^^^^^^^^_G$5,000 under $10,000_~ @_uY+@_~d&Y"@_n+@_!Yy2@_6ɣ0@_uP@_ R@_ WCC@_ OC@_ *J]A@_ ݉E@_ ________`laSb?ScSdSeSfSg?ShTiUjUkWl?P&@m?Tn?Vo=pRqSr?SsStSuSvSw?SxTyUzU{W|hP}W~@`G$10,000 under $15,000`" z @`El;-@`*J0#@`V*@`lȤ1@`mk2@`/B@`\\[@@` V%K@` ĬAU@` &N`;@` k 6M@` ````````aG$15,000 under $20,000aC͝ @a:4.@azݝ!@aŞ'@a] _0@a!1@a}nuiF@a(ѢJ@a fkL@a ϑpE@a P8@a ɵM@a aaaaaaaabG$20,000 under $25,000b{ @b;:A-@bF\"@b: &ԓ*@b2 +ǎ1@b0K1@bw{I@D@b L@b :K@b :fit9@b &:Q<;@b - C@b bbbbbbbbcG$25,000 under $30,000c-u>"@cQ-(1@cwp"@cYN;-@c?J3@c}| &4@cdW@c4k+sS@c WM@c |uW@c TR~>@c *yR@c ccccccccdG$30,000 under $40,000dG0@dTUm'@dTUR@d+?6%@dDY Ky,@dV.@d1b]h6>@d 4Q@d j@@d "$G G@d `xy1@d tHF@d ddddddddeG$40,000 under $50,000eM G@eA#&@e$q@e6v"$@eCUm;0@eXF-@e璔KND@eK@e )Z=yE@e +Ml[E@e $)o3@e |wH@e eeeeeeeefG$50,000 under $75,000fA/|x@fWts] @fmd @fC{@f6g#@f~ 0##@f% :@f9|]F@f >t@=:@f z <@f Qٰ!-@f .@gKJGJ@g ק$L#D@g -]B@g u/-@g -0ú@@g gggggggghG$100,000 under $200,000h_7 @h:p8@hB2y< @h +@hM$=@hu7#@h I 1@hfы`;@h 5@h ])GH6@h @5!@h Hi,"1@h hhhhhhhhiG$200,000 under $500,000i!i[@iHaW@iΉ'`@iէw@i@i@i*@i5 4@i ef(@i Geq0@i t=R@i Iԁ+@i iiiiiiii!jG$500,000 under $1,000,000j&?@j {/@jyt?j¾t @jD@jaї#@jdF["@j5@j ::z6!@j ft-@j T@j 3#@j jjjjjjjjkG$1,000,000 or morekF?bַ?kBa(q?kZ4M?kNb}?kZ,-@kMNJ|@k @kj @k +F@k 񘱙@k H?k m.X?k kkkkkkkklFTaxable returns, totall1?l'^ ?lKUh?lA1@?l71(@lG@l$#!@l]S+@l a"@l |&@l @l ~@l %l%l%l%l%l%l%l%l% mGNo adjusted gross incomem)㊜5@m m]@mM>g"@m37Ij@mJߑ?e:@m %@mNLx3@mn ?m (b[w.@m ԭ@m A(9@m O[A&%@m mmmmmmmmnG$1 under $5,000nӕzI!@nl&f.@n;P+@nѦ<6@n,FhhF@n@_M@ n-- n-- n -- n --n l WF@n BMTP@n nnnnnnnnoG$5,000 under $10,000oJ%@o3y1@o}-@oG?9@o>dLE@oE7QD@orfX@oъfX@o @;H@o n@@p 䱋vL@p WU@p s34=@p }O{M@p ppppppppqG$15,000 under $20,000qGk"@q]2@qh&$@qD--@qLF3@q/ޱh6@q|J@qo9PQ@q RKP@q :@3N@q 0g=;@q F:o7Q@q qqqqqqqqrG$20,000 under $25,000r&\B!@rz(.@rt?O$@rgo.@rV;f5@r#;5@r3AH@rd(ڽP@r R>hbT@r FQ@r 5*7=@r uxG@r rrrrrrrrsG$25,000 under $30,000svL#@s_ ,^1@su/$@sFXM0@sӿwT15@s"Sk^7@s>ݐX@s-͐X@s P,9Q@s H#@ SW@s .E՚@@s ]*P@s sssssssstG$30,000 under $40,000tv;B@t '@t'A@t.y&@tav-@t)Sy0@tZ3;>@ts3DQ@t L%k@@t {(@wznRJ@w pv)D@w Y : C@w K!-@w `@@w wwwwwwwwxG$100,000 under $200,000xեV @xV1W@x$BV @xꛋ~@x4atS@xiz@x,82@xJF<@x C޷ 6@x 3F 6@x `́E!@x 9_#1@x xxxxxxxxyG$200,000 under $500,000yÓω@yv@y $e@y@ysc!ge@y[d@ydvH*@y#74@y mx )@y ʴGU0@y ">@y Uwo+@y yyyyyyyy!zG$500,000 under $1,000,000zMM5w@zd @z4Ky?zoO6H. @zj+̤1@z8g@z!uۤ"@z!I5@z pB}!@z uZg.@z e-@z ;_#@z zzzzzzzz{G$1,000,000 or more{YV?{[T/N?{j헋?{Wce?{/5@{()@{/d` @{wL@{ #W)"@{ Gd@{ /w/5O?{ fl?{ {{{{{{{{!|Nontaxable returns, total|6@|V)P@|<!@|ZIr@|L~9@|FE1#e@|s?:@|BK'i@@| AǵF7@| OF$@| 0@| 67@| ||||||||%}H Footnotes at end of table.}}^}^}^}^}^}k}k} k} k} ^} ^} }}}}}}}}~6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued~7~7~7~7~7~7~7~7~ 7~ 7M9E(Coefficient of variation for number of returns and amount (percent))77777777 7 7Ol ,n('(3!!*?&?V?\SXY@?YYYYY?YZ[[]?V&?Z?\KXY?YY@Y877777777 7 7:Ao9Sales of capital assets reported on Schedule D--continuedppppppp p p p p pp`#Net short-term partnership/ Long-term Long-term Long-term! Long-term gain from other " Long-term loss from other  " Net long-term partnership/%>Size of adjusted gross incomec S-corp lossdc capital gaindc capital lossdcloss carryoverd cforms (2119, 4797, etc.) d$ cforms (4684, 6781, and 8824) d w S-corp gainxef Number offAmountf Number offAmountf Number offAmountf Number offAmount f Number of fAmount f Number of fAmount f Number offAmountAgreturnshgreturnshgreturnshgreturnsh greturns h greturns h greturnshi~ jA~ jB~ jB~ jC~ jC~ jD~ jD~ jE~ jE~ jF~ jF~ jG~ jG~ jHFAll returns, total5H@J@8Sʌ?èr ?|?meGN?m&@n-@ Ķ@? :zt9? "ħ#@ Ef" @ R.Z@W? GNo adjusted gross incomeg-HuMb8@@h,9@l*j@Ktl@㱧@;,@eSr$@ -(@ ^aZ@ 5 _8@ GXg6@ _7KO)@t RN @G$1 under $5,000 7%d@@gD@;U@臉@O[%w"@vƒ_hZ'@ G_*@J!K,@ 3--@ =B:M7@ .J+qQ@ >)*T@ p2@{r^I@G$5,000 under $10,000~29H@DC@~r. @ƶ@x\ˑi!@ѻ=&@~=(@i)@ òJ. '@ MŬ3@ O9V3uG@ F@ 0N2@Y֞X<@G$10,000 under $15,000P&B@ɒK@53 @cO@5ft!@r$@ס'@e(@ >#@ i@w$*@ V%K@ GU@ |I0@1{ f9@G$15,000 under $20,000fp^C@|xG@%o[P_ @*rm@(x "@Tcl&@mh(@WвL,@ 1N6e"@ HvO1@ &̐BP@ ŰR@ llI0@ |ݧg=@G$20,000 under $25,000sF{eE@JuG"S@Rh0@U@";Y"@Яf#@C l'@Ӈ$'@ ~0|#@ c3@ 75K@ g_?@ c8Njy1@V_,ZF:@G$25,000 under $30,000GذO@pNUJ@_n@Op%@E#@9 sܣ&@@ (x,+@@ BEv^ @bt|+@G$75,000 under $100,000XF\2@V?@c @q5@ȲG@հ{Z@T) @0X+3s @ 0#3-@ !@ P^5C@ Vٙ17@@ dD;> @"5Ȏ.@G$100,000 under $200,000݁$@$l3@wωRH?C0@B>@␀@0@u@ "e@ ݋@ 7@ !h{\9@ T@ @G$200,000 under $500,000'x^@TJ'@gr?wJq.@Hj?a@.{ @a@9X^@ wbw@ (86@ +@ I1@ Vpo @a+q@!G$500,000 under $1,000,000d=O@Ak2L@2'$d?Bd?ů7@W8@ ?¯@[ @ ."@ ٺ鹹@ s*$@ 䦧>2@ x@]@G$1,000,000 or moreuw?OS?4q18? &n]?r 8!@ !K@N[e@?ү @ U܀^? P+? QGI@ ~MV@ %?{ >_?FTaxable returns, totalmr@C/ɼ4@d^?,l0?NK7@w>Kb@+@5j @ ܟ? "2? `4)%@ zԮ@ o(x@ss!? GNo adjusted gross incomenB<1@w B46)@,9|R0@3KK @1'︇&@ #@kY93@p @ 9'Y6@ l%p/@ 3D*35@ s}90@ ~XϻP.@]B@G$1 under $5,000f eD@;R@բAD@LgbvQ @+ux7@h IE@Q)G@kLxT@ 'ґ?@ -^J@ -- -- 7@lA@G$5,000 under $10,000+{GJ@^BsL@W@"-KR@eY=b0@`*#;@[*N\6@@ L@R8@ |XQ?@ 4N@ ?eryR@ *8@P(٫DkA@G$10,000 under $15,000 KI@ކKQ@ki%ߦ@ 8@'A(@>1맜.@_G0@2@ 76H*@ xp2@ 䱋vL@ cuU@ J4@v=@G$15,000 under $20,000|L@4mB3I@7 @vnB@L9e%@'C+@۾^,@Z_/@ c-%@ P'n/@ :P@ m2T03T@ 64"2@Z 7A@G$20,000 under $25,000"xL@ N V@u)@FN@R1#@I),'@Oۄ]2*@!ŕS+@ |&@ a=L3@ R>hbT@ @]] CQ@ Awg2@ i^.<@G$25,000 under $30,000vA;`3O@S/Q@MTh@P@bS$@RP% {)@~zf*@-@ L%@ %./ 1@ u2,hhL@ @P@ rl2@ʤ;<@G$30,000 under $40,000%8@hNN@7'@N/6w@,@3"@m"?!&@=i'@ V*O@ "%@ J-D@ ݄K@ ]r(@U'!5@lY?YZ[[]hV]y< ,n(P(!)!#?&?V?\SXY?YYYYY?YZ[@[G$40,000 under $50,0000`JU>@%gH@%K6@@1(#@%d `t"@BCb[ @z_A@Aj{@sR-@!@ %@ A@ c>@ (\u@@ 6GLc @(W/+@G$75,000 under $100,000Gy>_2@`mA@{س"@h@h3,@`@꫖/ @|| @ }S8@ f)b!@ ;pm C@ NE@@ x!!@W<.@G$100,000 under $200,000(G\$@ 3@$h iL?hc)@@#d@@d1@ { o@ 3rІ@ kM N7@ ZlZ:@ 7* Ub@61G!@G$200,000 under $500,000??c @ᰍp(@㍕?Q_@Cl'@VgB@4E@ "@ kG*@ X@  O+@ ct 2@  @ Z@!G$500,000 under $1,000,000I -@WD@Y7dg?w?܀/r@@ B_@^@iqɵ @ $C@ j`@ i71q$@ t2@ nԅ@8@G$1,000,000 or more?x?};?k?H<(@1J@^˙:@d1J@ A? iOy۽? IHV@ tBMY@ )PY?1J|?!Nontaxable returns, totalF2@"@Q`@g#sLc@ 6p?@kb˽ @D!@D@ ګq@ 0%4GQ@ f`9@ VP@ n6L$@:-e[@%H Footnotes at end of table.^^^^k^kk6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued77777777 7 7M9E(Coefficient of variation for number of returns and amount (percent))77777777 7 7877777777 7 7l!mNet long-term partnershipmSchedule D capitaln3o+Sales of property other than capital assetsppp m Total taxable n <Pensions and annuities = ==qSize of adjustedw S-corp lossxcgain distributionsbrNet gainsrNet losss cIRA distributions b tTotal u tTaxableuv gross incomef Number offAmountf Number offAmountf Number offAmountf Number offAmount f Number of fAmount f Number of fAmount f Number offAmountAgreturnshgreturnshgreturnshgreturnsh greturns h greturns h greturnshD~ jH~ jI~ jI~ jJ~ jJ~ jK~ jK~ jL~ jL~ jM~ jM~ jN~ jN~ jOFAll returns, total@ɲ@(S,a@S19=?\?ȬAS @#ꐹg@ɀsr @=o@ Z? ;$m@ ϻ>p? kN? =hD?F? GNo adjusted gross incomeᡤfI6@+¥d)@nn@bk#@m%#@G r!@i % @8G @ aDխ&@ +;&@ X@ З(@ Lb@m֟"@G$1 under $5,000yA@DRRQ@C1Z@./ G@T7@b ?@>xA:@}9H@ \&@ aU-@ lw@ (@ Q,@v7@G$5,000 under $10,000}@/A@6AB@X$i@;(@CS5{1@i-3lF@N4@~cp\Q=@ YFVL@ w5#@ _ƪv-/ @ Z=@ ?Tл @D8NQ@G$10,000 under $15,0002@@PP@`L=@CM@W4Å0@Zܾ[:9@ f94@?Jd=@ >4^@ ~Ep@ I/@ hd @ Țw m@?z @G$15,000 under $20,0004ޔ@@H'lT@dg@OB@ze.@H~6@rA0@*?@ ֽ)@ dZV @ ^27[@ 2{@ 6 @ y, @G$20,000 under $25,000}XIB@(z~CG@1ɯ@V[@D!I0@@XR;@t\un)2@hi->@ ?Mtp2[@ lRAI@ 4s@ = 1`@ *+,@ @G$25,000 under $30,000obC@ dM@|}@Ô@B#~/@D#_r9@:JA2@|9@ t@ ;w/h @ ēl @ b$@ v؟ @Av@G$30,000 under $40,000E2@:@@hӹF @*@Y '@/Q(0@YZ -@#y9@ "6B@ @ ~EDQ@ gD@ =w`"@.钰 @G$40,000 under $50,000/v7@0mqmM@5a @; Y@dAjg#)@~W5@O}+@#E5@ )`A@ Kt@ 6ڹX7@ 0%y@ -Jn@s[- @G$50,000 under $75,000, *-@;@R@Zʣ@ş~,"@x[*@WW%@lmFI2@ xa8@ DYc@ q\6? ;J L @ *?ܒL@G$75,000 under $100,0001 0@{B@#M3@91 F@80{'@z')3@6x(@ܰ4@ ҙ'@@ 1@ Q@ KHX@ AGdB@XU(@G$100,000 under $200,000t'd$@Ln4@l}A?g2b^@ E(j"@HY[*@U@@_Y'@ jcc@ m\5U@ ]e@ ,}H]"@ I>C$v@m& @G$200,000 under $500,000 m@WsfZ-@ ##?Z`՝R@E牞@?s"@ @[9ޖK"@ +X@ (]@ s0`@ bE@ @ k@!G$500,000 under $1,000,000Emd@y1@%1P?'xeR@Q]@$Omx!$@-ճ@ @ X3@ \ڡ!@ 4=@ OfI@ 1ׇtJ@RPp@l?V&?Z?\SXY?YYYYY?Y@Z[[3]3hV3]333<7 3,(3 3+3V3p343?.3?r@3?.@@3%@G$1,000,000 or more?<"@F#@ \?9^X?ݐO?%`g @2?co? -FF&@ ZV@ )z? 3 @ +گ#?d @FTaxable returns, totalRk@@Iđ@:vr1i?|Z#y?/+6V @ 诸@, ~ @uN@ ZCõ? 4lrp@ yIhI? O1#? r%?Cs? GNo adjusted gross income-ͯ3@,_6 @v1@Db_)@S\i9@\۴-@ƻ'@Z &(@ (}4@ "p?@ ~@@ Vϡ@ 7NA@p!t( @G$1 under $5,000B!rIL@k_VQ@(];@ø;@)|X@xX@X@o X@ X/I8@ Z@@ |RD7@ 1B@ ~2Pނ8@UdUA@G$5,000 under $10,000-)X@:(JHP@d~S@w@KB@^M@lS0%I@ƱN@ orӣ$@ lx+@ Յf@ ݻsM @ .{@@a0Y@G$10,000 under $15,000[;'G@3KTX@_ n@ Ig@}'=@T_@@(<@tH@ Ҁq@ `A"@ >YK @ @ jDW @y@G$15,000 under $20,000!IB@䈋'6Q@M /5@2ªח@F2@ ;@ގ 4@@S F@ {E`@ 2x@ d@ HE@ O%QM@)R @G$20,000 under $25,000[(+D@q޺1A@9H%p@PK1@Zch3@_B@NE@ec5@}A@ Iy@ @ )^b@ y:*@ ,q@ V@G$25,000 under $30,000'јE@S6R@M a@:w0@P H1@f-$@C@sFÜ!@ )Z@  "x!@ @@ f'@ eM@Gూ@G$1,000,000 or more۸|*@l>$@8&_?q]? 2!?Ar @ %?" ? :#h*@ eF5k@ paJW?  @ GݽD(?b @!Nontaxable returns, total@h/@(@̻u@*@Am@BX#@MC@QH\k+@ 6ڼ@ }՟m@ tGg@ / Q@ t@@͜a9 @%H Footnotes at end of table.k^^^^^^^ ^ ^6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued77777777 7 7 7 8 M9E(Coefficient of variation for number of returns and amount (percent))77777777 7 7 7 8 877777777 7 7 7 8 l <Rent===<Royalty=== < Farm rental = = = '''''''''''` aNetbaNet loss (includesb aNetb aNetb aNet b aNet b '''''''''''(((((((( (!("(#($(%(&('((()(*(+(,(-(.(/(0(1(2(%>Size of adjusted gross incomewincomexwnondeductible loss)xwincomex wlossx wincome x wloss x '''''''''''(((((((( (!("(#($(%(&('((()(*(+(,(-(.(/(0(1(2(ef Number offAmountf Number offAmountf Number offAmountf Number offAmount f Number of fAmount f Number of fAmount               !!!! !!!"!#!$!%!&!'!(!)!*!+!,!-!.!/!0!1!2!ABreturnsCBreturnsCBreturnsCBreturnsC Breturns C Breturns C               !!!! !!!"!#!$!%!&!'!(!)!*!+!,!-!.!/!0!1!2!i~ yO~ yP~ y@P~ yP~ yP~ yQ~ y@Q~ yQ~ yQ~ yR~ y@R~ yR )))))))))))))))**** *!*"*#*$*%*&*'*(*)***+*,*-*.*/*0*1*2*FAll returns, totalGHcp??HyA1?rj\0*?O+@m^@#bi+@| )3@ QE b@ 4z$@ HI K]#@ ,0j\)@ +%%%%%%%%%%%%%%&&&& &!&"&#&$&%&&&'&(&)&*&+&,&-&.&/&0&1&2& GNo adjusted gross incomeJF@G@=jH@{_7@N[)@@YD814S@)X>@ 5};@ kֱ9@ QZ8B@ :P@ G$1 under $5,000w U"@U'P/@mئ}%@/@̈3@IZ=@ fQ@EV@ 1g8@ p"PA@ ơE@ <+jՒJ@ G$5,000 under $10,000@I%м!@!f7 @2'@ "MW/@␒s<@PֻT@{ST@ qf_c1@ NI]O<@ ]B@ b5Y?\J@ 3l@3+@&3?+@3+@3+@3+@3+@3?+@3,@3-@3-@3/@3?(@3?v@3?.@3@"@#@+@+@+@+@+@(+@,@-@-@/@h(@@@@G$10,000 under $15,000Krz@26KU9@(~@pb@<$@^\Le*@C;6@$-U@> "5yT@ :m+@ 1@ ַsA@ *.ЄE@ G$15,000 under $20,000#3dV@Kr!@J{c@rt#@4",@G{:uA@ ZF@8"wQ@ jH >.@ BM73@ EA5;@ wi^I@ G$20,000 under $25,000=@h%#@zi@%z|!@-vd.@ ut<@mgR@.;X@ 9,3@  A <@ %CD@ JV6'K@ G$25,000 under $30,000+ X@rV6E?$@@I9k#@1h7 /@<)fw:@VuF7@ O3@ \D6@ #|H@ #+$Q@ G$30,000 under $40,000/rC@Z%@z@U@^x&@;)*8@g1eR@@W@ #-@ kk.r2@ >@ $Y,B@ G$40,000 under $50,000Tey'@/  @ N@@og(@}a3M7@#I@ؓpN@ Ȱ3@ r ;@ MH@@ P@uE@ G$50,000 under $75,000~ג@)@ i @p;Y@(!@VxX3@ .W >@nnJ@  (@ 0@ hd<@ ,@@ G$75,000 under $100,000Ե@kq@&@/@kN"%@2p*5@#r~(H@R`ĭQ@ Xm/@ |H=8@ 57A@ Ho-{CD@ G$100,000 under $200,000,I4 @pjS@Fo @PI@Y*X\@l=ō/@]Rl7@cF@ }ߚ)@ 1͏c1@ Ru'Y<@ r)A@ G$200,000 under $500,000`֞Y@ٌq@H @h;i@uB9Gh@*F,@_J^`<@-E~A@ bJ,@ "H8@ *#$y8@ $N]'B@ !G$500,000 under $1,000,000pԻ7@'N@ˬ @p+@t@J%σ,@ +$ 2@^`j-P@ j:-@ _Qw6@ m$5@ _`VkC@ G$1,000,000 or morewA$?" ރ;?}rnK?jyh@rp?9ia @k @+ 4@ ZGނ@ !@ .[S!@ Q0(@ FTaxable returns, totalnv?&v?}?ê0?zE @$]p@ ;-@ nV6@ A;,@ fs@ 0^K%@ 䠀`,@ +%%%%%%%%%%%%%%&&&& &!&"&#&$&%&&&'&(&)&*&+&,&-&.&/&0&1&2& GNo adjusted gross income!) pq=@yř"@΍:7@6(@i;@X|Ӭ]=@1K@ډ @ C84LC@ ȟdA@ `+!H@ B,3U@@ G$1 under $5,000* wL@zw>Q@QW@H@V>J@:'5xP@~{X@lX@ -- -- -- -- G$5,000 under $10,000y õ)@FGڇS2@@#9@]0F@ -- -- <^A@ r>P+C@ qC9R@ ={Q@ G$10,000 under $15,000 @4tXS%@gK#@-_+@U΅`1@W5o;@ -- -- e#1@ ]5@ TkpE@ .2_mK@ G$15,000 under $20,0007qP@u$@1s"w @m5_'@}Ʌ.@kQC@a%XH@/YR@ vA_/@ -q4@ e>@ -L@ G$20,000 under $25,0008fH@HfC%@ #>@0\b$@vڛ0@ҥ'@@޿X@(̀X@ `5@ V: >@ %CD@ JV6'K@ G$25,000 under $30,000|9{@UAs%@Ql?@X,j&@t0@+uQ;@)|X@IxX@ xܔ4@ \c7@ HK@ ̜FT@ G$30,000 under $40,000ܞ@+qt@2d@^@4 |'@vib9@) W@p}ZTX@ #-@ kk.r2@ >@ $Y,B@ G$40,000 under $50,000=@)D @֍c@!f@=RN(@Lu8@lAN@#a3?R@ "u~3@ (lb;@ ,͹@@ #byuE@ G$50,000 under $75,000@ʿ12K@ &X'(@ 330@ hd<@ ,@@ G$75,000 under $100,000Jr.@@ci@^%K@oy'%@A[p55@Rt)H@~޼Q@ Df'/@ \8@ LY8A@ C!Fo7FD@ G$100,000 under $200,000; @ @[!. @:nV@*ڬg@1Vc/@}@o7@ZF@ :.)@ /1@ <:V<@ >XA@ G$200,000 under $500,0009dd@D5Y*z@ޒO @3^@XCim@GK,@SlSg<@H!;A@ ƈ.,@ -:8@ zz8@ 'B@ !G$500,000 under $1,000,000mH @ ?YS@@ @V5@rDy@ ,@Rc 2@d P@ Ø>-@ ]=y6@ m$5@ _`VkC@ G$1,000,000 or moresÚ?R}ݳ?:,`R?k8p@˕?I' @>(Jw@vgN4@ ]*@ <9B!@ .[S!@ Q0(@ !Nontaxable returns, total @<'LCq@yX @t 'Y@_ @h%"@{BB@R1@@ Ho&@ :x/@ F %5@ {^=@ %H Footnotes at end of table.^^^^^^^^ ^ ^ ^ ^ 6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedM9E(Coefficient of variation for number of returns and amount (percent))3<l 3,-3;3R3~343?.3?r@3?V@ 3M@ 3J@ 3K@ 3?S@@ 3S@3S@3S@3S@3?S@3T@3U@3U@3W@3?P3?v@3?V@3E@3R@3K@3?K@3S@3S@@3S@877777777 7 7 7 8 z <Total rental and royalty===%<Partnership and S Corporation=== <Estate and trust = = = ,,,,,,,,,,,qSize of adjustedt Net incomeutNet lossut Net incomeutNet lossu t Net income u tNet loss u ,,,,,,,,,,,-------- -!-"-#-$-%-&-'-(-)-*-+-,---.-/-0-1-2-v gross incomef Number offAmountf Number offAmountf Number offAmountf Number offAmount f Number of fAmount f Number of fAmount                 !! !!!"!#!$!%!&!'!(!)!*!+!,!-!.!/!0!1!2!Agreturnshgreturnshgreturnshgreturnsh greturns h greturns h                 !! !!!"!#!$!%!&!'!(!)!*!+!,!-!.!/!0!1!2!i~ jR~ jS~ j@S~ jS~ jS~ jT~ j@T~ jT~  jT~  jU~  j@U~  jU )))))))))))))))))** *!*"*#*$*%*&*'*(*)***+*,*-*.*/*0*1*2*FAll returns, totalcp?<~?*0%?i?C2E?@푨WE?vUqp@C? J@ St|@ + -@ j\K@ +++%%%%%%%%%%%%%%&& &!&"&#&$&%&&&'&(&)&*&+&,&-&.&/&0&1&2& GNo adjusted gross incomeWl+@A_[@N`G@{NlR@cMM#@Å@Dp@*@ 7@ &@ _gQE@ Ԧ,@ G$1 under $5,000q+Z @mA+@qj/%@,RN/@^[6o(@{ KR3@IRҰ*@mXfD3@ ^%z8@ JY=@ Az:U@ 'VQ@  G$5,000 under $10,000 +T@ e!@ QK֩ @ @  **  **           G$10,000 under $15,000 w64@ H|7@ %؍@ e;;$@ #K/"@ p)@ 4\YY+@ e1@  > 5@  œd<<@  **  **           G$15,000 under $20,000 TĐ@ LZ7@  )@ >x#@ M #@ v 1'@ F5(@ Jʎ[2@  6L9@  XGA@  'O~X@  =qbX@           G$20,000 under $25,000 8u@ c!@ hʃ@ @p!@ jO @ .9ICnC%@ NBGn)@ 7m,3@  i 8@  K4@@  _&H@  S@           G$25,000 under $30,000 @.@ @XX!!@ 3M@ j~F#@ +e!@ @E(@ ,+@ neAC5@  tCF<@  ij?kM@  kQ@  8V@          G$30,000 under $40,000xt;@F>@Ə@L"@i"@~)D!@yԴ|"@>/@ t d!1@ @8@ g9GH@ RN@ G$40,000 under $50,000l@Ax@f07LN@P>@\B@lG"@e R!@^r+@ WB5@ 9ݭvC@ F9`T@ Z0X@ G$50,000 under $75,000rMp @&?D@&SZW @_`Gs@@SA@88ܘy@`.@#Bd"@ nxd)@ w5@ aw/C@  :a B@ G$75,000 under $100,000aix@8K8@6`@OkH@#9^o@=H3@*֥u@CZ#@ 5C$.@ pG}7@ #B(*E@ CI6J@ G$100,000 under $200,000B @<]@1hd@[sR"@ Hr~@H2 @ g'@@ 45Lj"@ zp*@ 'hj:@ K"'B@ G$200,000 under $500,000+#@ ,1@x@n0t@sAP\@[S\@&\ @Vo@ e@ zC)@ h޻a@4@ < 7@ !G$500,000 under $1,000,000 W7@>0@}z@l5\@ E?4Gp@B@(hZ'D @ lFS@ _vI['@ %مKs.@ {37@ G$1,000,000 or more%^?,t2 ?9`?k?in/d@r$یq?:,??=? >@ G,U@ 0'()7@ \@ FTaxable returns, totalET?-&?!*?Xxl@VOo?"F?q_n@C[Z? p@ l^@ F] 0@ Z@ +++%%%%%%%%%%%%%%&& &!&"&#&$&%&&&'&(&)&*&+&,&-&.&/&0&1&2& GNo adjusted gross incomeX˜9@!E #@@i6@3?g'@lf 0@2@3 @nLE @ N;6@ }+@ a\ .L@ O@ G$1 under $5,000?9$uE@;L@@Q@SqS,I@48@&I@t/B@ȏb5R@ > :@ / ڇ@@  --  -- G$5,000 under $10,000+]}&@=V8(0@_,#2@|w>@r"F1@_2@8:@7vE@ Քߥ:?@ ;nC@ rfX@ ũfX@ G$10,000 under $15,000ʽ!/@4e׮"@.I'Q#@4+@S)@{,T2@*eW2@tZ9@ Yb7@ ^>@  --  -- G$15,000 under $20,000y U@4l%!@G# @!@'@vw&@52v-@NA.@Qb9@ 'Ϲ<@ 0 |fC@  --  -- G$20,000 under $25,000*<v@#3)q#@^I~@XK[e$@hV#@3~P0*@a¾5.@:d6@ xY2:@ yYA@ ihN@ S@ G$25,000 under $30,000GK@ʪ؍"@fQ‡@g@%@V v*#@qz*@O|ډ.@:@ |tfk?@ CJdyM@ kQ@ 8V@ G$30,000 under $40,0000 @5䄅B@odB@;/g%@E@YEk"@8'#@FoM0@ 1@ g>9@ fL@ 8Q*S@ G$40,000 under $50,000i;@)7Ō@@O<@-s@ɁQ@"@k a"@Y-@ ״c5@ NyC@ F9`T@ Z0X@  3l@!3?S@-"3T@#3U@$3U@%3W@&3hP'3(3K@)3*3< +3,(,3@-3r.3/3M03?F13?@23?b@33Y@43f@53g@63?g@73g@83g@93g@:3g@;3?g@<3h@=3i@>3i@@?3k@ G$50,000 under $75,000  @ &$hXy@   @ ߘ@ 6uFQ@ q|@ >f@ "eq=#@  {Q)@  {Hu5@  Z=D@  [KD@          !G$75,000 under $100,000!~ r @!}z\@!f @!A'@!ݞA~@! >`J@!p@!-8#@! Gk.@! L 7@! cW龝E@! )# E9J@! !!!!!!!!"G$100,000 under $200,000"A$J @"q&&@"Ԫk@" ?/@"L.@"|K @"m @"rk@" 3|"@" ŒI*@" S ̄:@" "=D@" """"""""#G$200,000 under $500,000#oe'@#8"@#ΐO@#9=@#U(;^@#Um@#5cPk @#>5.@# nX@# R)@# V4@# s B@# ########!$G$500,000 under $1,000,000$Y7:@$'-@$:~@$ v@$1?$p @$|a@$2꬟ @$ ~ǔ@$ > '@$ |.@$ 7@$ $$$$$$$$%G$1,000,000 or more%jW{%?%\vtS?%έr [t?%іV'@%\hs?%,'-?%'8?%g+K?% ʚ@% "%_1@% ]\D@% @% %%%%%%%%!&Nontaxable returns, total&F @&zj@&ZG` @&Zd@&(GD@&=D@&K8eʷ@&KX@& Gf61@& I04@& G A@& G_i!@& &&&&&&&&&&&&&&&&%'H Footnotes at end of table.'^'^'^'^'^'^'^'^' ^' ^' ^' ^' ''''''''''''''''(6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued( (((((((((((((((( (!("(#($(%(&('((()(*(+(,(-(.(/(0(1(2M)9E(Coefficient of variation for number of returns and amount (percent)))7)7)7)7)7)7)7)7) 7) 7) 7) 8*8*7*7*7*7*7*7*7*7* 7* 7* 7* 8+{ +<Farm+=+=+=+m Unemployment+n +<Social security benefits+=+ =+ =+ mForeign-earned+ n+ Other income+,qSize of adjusted,| Net income,},|Net loss,},w compensation,~ ,|Total,}, |Taxable, }, wincome exclusion, ~, Net income,,(,(,(,(,(,(,(,(,(,(,(,(-v gross income-f Number of-fAmount-f Number of-fAmount-f Number of-fAmount-f Number of-fAmount- f Number of- fAmount- f Number of- fAmount- Number of-Amount-!-!-!-!-!-!-!-!-!-!-!-!.A.Breturns.C.Breturns.C.Breturns.C.Breturns.C. Breturns. C. Breturns. C. returns..!.!.!.!.!.!.!.!.!.!.!.!/D~ /yU~ /yV~ /y@V~ /yV~ /yV~ /yW~ /y@W~ /yW~ / yW~ / yX~ / y@X~ / yX~ / X~ /Y/#/#/#/#/#/#/#/#/#/#/#/#0FAll returns, total0H-* @0̈́i5@0x3t_?0Q|!@0vƫ?0]ɣ@0aY?0ЊsH?0 `d?0 K-f?0 ,!L@0 =͒@0 ?0gE@0&0&0&0&0&0&0&0&0&0&0&0& 1GNo adjusted gross income1nH,@1vh+@1tmdL@1Z@1s1@1<--I7@1d9%@1<%@1 hN7@1 #:9@ 1 ** 1 **1 ;~%@1Pm\1!@111111111111111 1!1"1#1$1%1&1'1(1)1*1+1,1-1.1/1011122G$1 under $5,0002L~1@2om8@2/U$-@275@29T'#@2y-Q'@29y2~d@2K&m@2 F I@2 59VOO@ 2 ** 2 **2 m3@2VA;#@222222222222222 2!2"2#2$2%2&2'2(2)2*2+2,2-2.2/2021223G$5,000 under $10,0003R I,@3 2@3QU"'@3C٠2@3yB@3ꭀ@39nM@3QU0@3 $A@3 =>ֈC@3 ̝4@3 SZ<7@3 -@3(N#@333333333333333 3!3"3#3$3%3&3'3(3)3*3+3,3-3.3/3031324G$10,000 under $15,0004 :(.@4fwY4@4 J&@4+#M-@4EKz@4g)\@4'uw@4eY;@4 ȥ9@4 eqEA@4 O3i7@4 J<@4 >O@4;G(@444444444444444 4!4"4#4$4%4&4'4(4)4*4+4,4-4.4/4041425G$15,000 under $20,0005讃綘,@5(Snb3@5W %@5?ƐQ,@5@ @5c@5V0q@5 ?a@5 0L%@5 u*p/4@5 (T=8@5 *E<@5 |)o@5"<(@555555555555555 5!5"5#5$5%5&5'5(5)5*5+5,5-5.5/5051526G$20,000 under $25,0006z/@6#7@6Ľ x&@6G4@6At'@6"xH12@6$@6;@6 <m@6 w@6 A@6 Bu5QD@6 -@63>(@666666666666666 6!6"6#6$6%6&6'6(6)6*6+6,6-6.6/6061627G$25,000 under $30,0007 ?t/@7#8@71p~&@74T?/@7ל@7f3Tt@7:wz >@7ФAH9@7 w,@@7 GCX@7 n=.b@@7 {60&hA@7 os..[!@7CA-@777777777777777 7!7"7#7$7%7&7'7(7)7*7+7,7-7.7/7071728G$30,000 under $40,0008.eA(@80x0@8V_= @8tJ$@8g1h@8ʖvʐ@8\/l@8[@8 `q@8 =<-~ @8 yf";@8 ?>@8 -ZU@8Ura#,$@888888888888888 8!8"8#8$8%8&8'8(8)8*8+8,8-8.8/8081829G$40,000 under $50,0009#Z)@97_4@9ǘ1"@9 ta'@9r@9)@9I?> @9@9 I?> @9 z @9 ,lc=@9 :@9 /M@9y EH&@999999999999999 9!9"9#9$9%9&9'9(9)9*9+9,9-9.9/909192:G$50,000 under $75,000:|(#@: '% (@:\pJ@:;Vh!@:yxn@:/,=K@:#@:i.*@: #@: (t@: s9p2@: Lz1@: jp X@:%js"@::::::::::::::: :!:":#:$:%:&:':(:):*:+:,:-:.:/:0:1:2;G$75,000 under $100,000;Y{d,@;YG-@;kM54 (@;:nk\-@;M\N @;K8"@;بC @;˜@; بC @; ׿@; dR7@; }F3@; *@;[eť(@;;;;;;;;;;;;;;; ;!;";#;$;%;&;';(;);*;+;,;-;.;/;0;1;2<G$100,000 under $200,000< %@<0 iL<)@<Eӳ"@<CB$@<S0!@<+Wo+@<+_ @</ @< +_ @< B5 @< kJR)@< _)@< QRZ@<TA't @<<<<<<<<<<<<<<< <!<"<#<$<%<&<'<(<)<*<+<,<-<.</<0<1<2=G$200,000 under $500,000=dcjX)@=^&+@=; c @=2]"@="}~*@=P,@=Z68@=BG @= ʐ@= _o @= ՚"#"@= O7"@= Uǩ @=?@=============== =!="=#=$=%=&='=(=)=*=+=,=-=.=/=0=1=2!>G$500,000 under $1,000,000> )@> ^ڒ50@>t@>e @>yO?0,@>/@>V @>eT @> V @> /} Y @> |Ş4"@> 6yO"@> ZHT@>֣Qw!@>>>>>>>>>>>>>>> >!>">#>$>%>&>'>(>)>*>+>,>->.>/>0>1>2?G$1,000,000 or more?~.Q@?_@? W@?}B@? (@?{7Q+@?p̻l???'V/P?? p̻l??? pKcT?? >+ @? `9@? j??]od@??????????????? ?!?"?#?$?%?&?'?(?)?*?+?,?-?.?/?0?1?2@3?lA3?@-B3?^@C3U@D3f@E3g@F3?g@G3g@H3g@I3g@J3g@K3?g@(L3h@@M3i@N3i@O3k@P3hdQ3.R3S31T3< U3,V3W3X3Y3MZ3?F[3?@\3?b@]3a@^3^@@_3g@@FTaxable returns, total@,',@@.@@[M~@@o5oy? @@u։I?@㻧l{@@'5֔?@{0~Bk?@ Pa?@ ֿ뭵?@ WOm/@@ C{ʿT@@ @?@;Zz@@&@&@&@&@&@&@&@&@&@&@&@& AGNo adjusted gross incomeAMxD3@A0+@A9 ]IH@AO'Oѻ4@AkRΑX@A БX@ALMvjy8@AzcE4@A f(VM@A &dO@ A ** A **~ A @A1ڊ1@AAAAAAAAAAAAAAA A!A"A#A$A%A&A'A(A)A*A+A,A-A.A/A0A1A2BG$1 under $5,000BuD}@N@B;RL@BMsW@B `cS@B+ 2Q@B@.U@BAH09@Blt] >@B rfX@B fX@ B ** B **~ B `@Bw (@BBBBBBBBBBBBBBB B!B"B#B$B%B&B'B(B)B*B+B,B-B.B/B0B1B2CG$5,000 under $10,000C6EW@@CNՀVF@CΐT=@C[C^A@C5"@CNDZ/)@C0 @CU*G "@C lgTG@C "[F J@C *B@C FUxǮG@C V.<$@CvJ% -@CCCCCCCCCCCCCCC C!C"C#C$C%C&C'C(C)C*C+C,C-C.C/C0C1C2DG$10,000 under $15,000D-c6@Ds u@@D 0s1@D 8@DOt8@DVYbM!@DWa;d@D]HR@D OȬ@@D 2(E@D ֿt%?@D )üB@D Yz]!@Dz,@DDDDDDDDDDDDDDD D!D"D#D$D%D&D'D(D)D*D+D,D-D.D/D0D1D2EG$15,000 under $20,000E?8k32@E >@Ed;)@Eqâ2@Eĸn@EFG @E@E\;H@E bW؀f&@E )55@E O} A@E ^6YB@E 8\ @E2Ac,@EEEEEEEEEEEEEEE E!E"E#E$E%E&E'E(E)E*E+E,E-E.E/E0E1E2FG$20,000 under $25,000FT"%%3@FtZ#@@Fl(@FhvaU]8@F¦j ;@Fܟ. @F|@X@F^X$ك@F Ёخ@F 0K#&@F hBBhC@F .96G@F > @FÎY<+@FFFFFFFFFFFFFFF F!F"F#F$F%F&F'F(F)F*F+F,F-F.F/F0F1F2GG$25,000 under $30,000G R82@G9B*M?@G"Z['@Gn`"z0@GM ;@G* @Gm|(@GS@G k@G @G tC@G D 3ɱw@Hb{$@HHHHHHHHHHHHHHH H!H"H#H$H%H&H'H(H)H*H+H,H-H.H/H0H1H2IG$40,000 under $50,000I!1iA)@InIޏ4@Ir8#@I1(@I4(@I\~)@IM @I~XX@I M @I A @I h @@I N%.=@I ^@Iջ'@IIIIIIIIIIIIIII I!I"I#I$I%I&I'I(I)I*I+I,I-I.I/I0I1I2JG$50,000 under $75,000J`,7#@J#`=(@J{Q@JxQ y!@Jyxn@J/,=K@Juaj@J.8@J uaj@J S'@J efs2@J )?1@J X0@JUCI"@JJJJJJJJJJJJJJJ J!J"J#J$J%J&J'J(J)J*J+J,J-J.J/J0J1J2KG$75,000 under $100,000K,WEg,@K%wYK-@Ku@(@KКȅ-@KM\N @KK8"@KE @Kb @K E @K 5kJD@K  Y7@K RH3@K ݓv@Kܳ )@KKKKKKKKKKKKKKK K!K"K#K$K%K&K'K(K)K*K+K,K-K.K/K0K1K2LG$100,000 under $200,000Lh.z%@L;YQ<)@L04"@L NK$@Lryɞ7!@Lbo+@L|Jh @LSjš @L |Jh @L x. @L )1z)@L G4)@L @M]Ʊ]@L;M_F| @LLLLLLLLLLLLLLL L!L"L#L$L%L&L'L(L)L*L+L,L-L.L/L0L1L2MG$200,000 under $500,000M}B^)@M]f+@M  @Md)t"@M *@M+,@M#"@MDrk @M #"@M < @M *˒7"@M ϻ "@M S @M]6`@MMMMMMMMMMMMMMM M!M"M#M$M%M&M'M(M)M*M+M,M-M.M/M0M1M2!NG$500,000 under $1,000,000N]})@N:0@N"\|@Nmb @Nѫ3,@NXǶI0@NwX@NXB @N wX@N G @N >"@N ^("@N `FX@NJ#Az!@NNNNNNNNNNNNNNN N!N"N#N$N%N&N'N(N)N*N+N,N-N.N/N0N1N2OG$1,000,000 or moreOHf@O @O!ո@Og)y@O (@O{7Q+@O. I?O"?O . I?O ӻ"?O z){!@O "*@O qY?Oh w%@OOOOOOOOOOOOOOO O!O"O#O$O%O&O'O(O)O*O+O,O-O.O/O0O1O2!PNontaxable returns, totalP@Pi ws"@P[!qb@PJJp@P4% @PiT@P]3-k@PW @P H!@P \()@P ʙNy?{@P Jb @P +.sD@P f@ P %QH Footnotes at end of table.Q^Q^Q^Q^Q^Q^Q^Q^Q ^Q ^Q ^Q ^R6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--ContinuedR7R7R7R7R7R7R7R7R 7R 7R 7R 8MS9E(Coefficient of variation for number of returns and amount (percent))S7S7S7S7S7S7S7S7S 7S 7S 7S 8T8T7T7T7T7T7T7T7T7T 7T 7T 7T 8U:U< Other incomeU=Um Net operatingUpUmGambling earningsUU<Statutory adjustmentsU=U =U =U =U =U =U=VqSize of adjustedV|Net lossV} VwlossV}VV V|TotalV}V | IRA paymentsV }"V |Student loan interest ded.V }!V |Moving expense adjustmentV}Wv gross incomeWf Number ofWfAmountWf Number ofWfAmountWf Number ofWfAmountWf Number ofWfAmountW f Number ofW fAmountW f Number ofW fAmountW f Number ofWfAmountW!W!W!W!W!W!W!W!W!W!W!W!XAXBreturnsXCXBreturnsXCXBreturnsXCXBreturnsXCX BreturnsX CX BreturnsX CX BreturnsXCX!X!X!X!X!X!X!X!X!X!X!X!Yi~ Yy@Y~ YyY~ YyY~ YyZ~ Yy@Z~ YyZ~ YyZ~ Yy[~ Y y@[~ Y y[~ Y y[~ Y y\~ Y y@\~ Yy\Y*Y*Y*Y*Y*Y*Y*Y*Y*Y*Y*Y*ZFAll returns, totalZN%J@Z_6@Z ti @Z߈ړ?Z\@Z6h_@Z(r?Z1@[0f(@['3 @[F?[H9@[H+7@[  u@[2"@[ 9P+YE0@[ yXF/@[ Cx5;@[ ;>'?@ [ ** [**[[[[[[[[[[[[[[[ [!["[#[$[%[&['[([)[*[+[,[-[.[/[0[1[2\G$1 under $5,000\9ǴB@\,A@\ÄAX2+@\O%NR7@\j4O6@\բJ k:@\^* c3 @\"Kr$@\ y10@\ ai1@\ /uu6@\ N[@@\ UkH@\ЂM@\\\\\\\\\\\\\\\ \!\"\#\$\%\&\'\(\)\*\+\,\-\.\/\0\1\2]G$5,000 under $10,000]8 tA@]'?V@]XN0@]*i3@];9.n,@]!Y1@]ei@])@] nE(@] j8P*@] 3h%@] lu#+@ ] ** ]**]]]]]]]]]]]]]]] ]!]"]#]$]%]&]'](])]*]+],]-].]/]0]1]2^G$10,000 under $15,000^uj̴@@^9VD@^w12@^ ٕ53@^u+Z&@^O#F/@^]Ǜ]@^N@^ UHK I#@^ …Ə|$@^ ?]< @^ z%@^ " 44@^.N89@^^^^^^^^^^^^^^^ ^!^"^#^$^%^&^'^(^)^*^+^,^-^.^/^0^1^2_G$15,000 under $20,000_4w';B@_ IJ@_Pf7@_bm9@_E'@_^-/@_Սl@_ʉUF1@_ Y@_ #6D @_ E@_ ue"@_ =B3@_2H<@_______________ _!_"_#_$_%_&_'_(_)_*_+_,_-_._/_0_1_2`3?l@a3g@-b3g@c3g@d3g@e3?g@f3`@g3a@h3a@i3c@j3?\k3?@(l3?b@@m3I@n3^@o3g@p3?g@q3g@r3g@s3g@t3g@u3?g@v3`@w3a@x3a@y3c@z3h\{3!|3}3E~3<`3,`G$20,000 under $25,000`/E@`PBp2EG@`tp-:@``mmA@`Չ'@`Yu/@`>e.#@`Z@` q@` O@` gR@` )#!@` U^|f60@`B1v6@``````````````` `!`"`#`$`%`&`'`(`)`*`+`,`-`.`/`0`1`2aG$25,000 under $30,000a-T%:A@a>>!F@ap.;@a9BA@aX{%)@aOژ`0@a@aÒ5@a ؘ@a V @a eb@a wf @a h0@aiR5@aaaaaaaaaaaaaaa a!a"a#a$a%a&a'a(a)a*a+a,a-a.a/a0a1a2bG$30,000 under $40,000bE3};@bǸNeG@b;@bPUi;@b`{Jj#@b|:x)@b(z$S@bԺh @b l@b lgp@b o>opi0@b =@b е$A*@bFW 4@bbbbbbbbbbbbbbb b!b"b#b$b%b&b'b(b)b*b+b,b-b.b/b0b1b2cG$40,000 under $50,000c&A9@cnoN>@c!+8@cz;@c$@cA-,@cf7}@cx ϋ@c ࠳v@c ҅F@c H%@c g@c l#O*@cu3@ccccccccccccccc c!c"c#c$c%c&c'c(c)c*c+c,c-c.c/c0c1c2dG$50,000 under $75,000dDR'3@dWUt7@d>!3֦!524<'@dҨ!m?d- {'pP @d Ag%@d ٪zI@d Z/@d B @d ٿ¡ȝ$@d}Z3@ddddddddddddddd d!d"d#d$d%d&d'd(d)d*d+d,d-d.d/d0d1d2eG$75,000 under $100,000eRq6@emg:@ef)<@eYtAi{k><#@eBK!0@e9TӴ@e\v@e H@e w@ e -- e --e ңN+@ePь$4@eeeeeeeeeeeeeee e!e"e#e$e%e&e'e(e)e*e+e,e-e.e/e0e1e2fG$100,000 under $200,000f u(@fQU9+@fQ W1@f;V/@f!@fw 3A.@fQ?fVBx @f M1+ȿ@f @ f -- f --f ]\/&@f+@fffffffffffffff f!f"f#f$f%f&f'f(f)f*f+f,f-f.f/f0f1f2gG$200,000 under $500,000gJ(!@g;2%@g uL-@gf)@gWN @g =,@g-V''?g.WQ@g np@g D18@ g -- g --g ]*@gF*oݤ1@ggggggggggggggg g!g"g#g$g%g&g'g(g)g*g+g,g-g.g/g0g1g2!hG$500,000 under $1,000,000hШ @hX16p&@hN8X*@hF"@h @hc0@h?Ҭt?hF'@h @@@h pmjx@ h -- h --h # -@h w;4@hhhhhhhhhhhhhhh h!h"h#h$h%h&h'h(h)h*h+h,h-h.h/h0h1h2iG$1,000,000 or moreiRv@iq@jW@i+^"@i@iwL>j@iZ@iƞ?i)+Q?i # ^@i @ i -- i --i  @io&@iiiiiiiiiiiiiii i!i"i#i$i%i&i'i(i)i*i+i,i-i.i/i0i1i2jFTaxable returns, totaljzʒZ@j曹Τ@jd,2 @j)"z@j/Et @jV5^K[@jd?j\ B!?j @c5?j oU@j :d@j $@j lτ@jɬlӇ@j&j&j&j&j&j&j&j&j&j&j&j& kGNo adjusted gross incomekAއ4@k\MMP?ksJP1@kkWo-@kwļ-@@k_,@kpD;@kHӛ4@k aD/O@k fUP@k )NķV@k mb|U@ k ** k**kkkkkkkkkkkkkkk k!k"k#k$k%k&k'k(k)k*k+k,k-k.k/k0k1k2lG$1 under $5,000 l-- l--lvrQP@lR@l~{X@l8lX@lz 8-@le+=@l D=D@l ;%G@ l -- l -- l -- l--lllllllllllllll l!l"l#l$l%l&l'l(l)l*l+l,l-l.l/l0l1l2mG$5,000 under $10,000mJ@m-r^W@mH9G@m d~F@m>fvB@mǜnBG@m̜6@m Y"@m >2@m 0;[3@m />2@m mMB7@ m ** m**mmmmmmmmmmmmmmm m!m"m#m$m%m&m'm(m)m*m+m,m-m.m/m0m1m2nG$10,000 under $15,000n+KQ K@n-0P@n5J;@ne.&=@nK%'.@nV a+3@nL( j@nή";6@n :'@n \u(@n !$$@n ߆[)@n F=L<@ntԔ_A@nnnnnnnnnnnnnnn n!n"n#n$n%n&n'n(n)n*n+n,n-n.n/n0n1n2oG$15,000 under $20,000oG@os_ĢO@o1?@ou'MC@oa!{d.@oQ̫24@o&s18m @o`F}@o  @o .!@o {UNt @o %@o >5@oR+׼";@ooooooooooooooo o!o"o#o$o%o&o'o(o)o*o+o,o-o.o/o0o1o2pG$20,000 under $25,000p)s|E@p-b}OG@p>9A@pXO G@pqX{*@p2@p/)h @plv@p 6}cX@p ,%@p AHX@p {8x"@p P5;1@pSN8@ppppppppppppppp p!p"p#p$p%p&p'p(p)p*p+p,p-p.p/p0p1p2qG$25,000 under $30,000qH fD@qTI@qeo?@q|ߙ5C@qv`n*@qX~1@q)/>k @q<@q n@q 1M@q @<+@q  ? @q :j<2@q1I-[7@qqqqqqqqqqqqqqq q!q"q#q$q%q&q'q(q)q*q+q,q-q.q/q0q1q2rG$30,000 under $40,000rADA=@r2UMMI@rҊ=@r/F@@r: wc $@ro(+@rs b@rU  @r "̀@r |(0[@r qNYv@r I@r *'_C+@rbP75@rrrrrrrrrrrrrrr r!r"r#r$r%r&r'r(r)r*r+r,r-r.r/r0r1r2sG$40,000 under $50,000s{mשd9@s૑ۏ>@s:@shV|>@s3%@s E;-@s@s9N,@s _?"@s ́a@s 5@s +_C@s F!*@s8Mw0@sssssssssssssss s!s"s#s$s%s&s's(s)s*s+s,s-s.s/s0s1s2tG$50,000 under $75,000ttvc(3@tl9i%~7@tB{#84@t忶t]7@t84A @tџ G'@tYG{?tŊI(r @t B\D@t 0tO@t "@t drMy)@t ٿ¡ȝ$@t}Z3@ttttttttttttttt t!t"t#t$t%t&t't(t)t*t+t,t-t.t/t0t1t2uG$75,000 under $100,000ut 6@u8:@u?'gL<@urm1@@uL<#@uBK!0@uPZ)@uO<}@u R@u J (@ u -- u --u -s\O+@ur-%4@uuuuuuuuuuuuuuu u!u"u#u$u%u&u'u(u)u*u+u,u-u.u/u0u1u2vG$100,000 under $200,000vIۤ(@v$x5+@vS1@vt3(0@vܕ"@v(K7.@vZ?vz"@v Bk@v @ v -- v --v IM&@v̝Ǘ݅+@vvvvvvvvvvvvvvv v!v"v#v$v%v&v'v(v)v*v+v,v-v.v/v0v1v2wG$200,000 under $500,000wRR.!@wJ&@w0~-@w;$*@w9Q& @wJe -@w4>\{+?w7@w }a"r@w W9@ w -- w --w <[cï*@wShɦ1@wwwwwwwwwwwwwww w!w"w#w$w%w&w'w(w)w*w+w,w-w.w/w0w1w2!xG$500,000 under $1,000,000x*І- @x}'@x)m+@xTa~#@x%и @x}1@x0'Ȑ?xB @x `oB@x ANxz@ x -- x --x Dzo@ -@x)>4@xxxxxxxxxxxxxxx x!x"x#x$x%x&x'x(x)x*x+x,x-x.x/x0x1x2yG$1,000,000 or moreyt^Mx@yW@yh{@yUZ+Gl@yLfz@y"%]@y꘶?ys{5T?y ק`@y ㎗@ y -- y --y  @yo&@yyyyyyyyyyyyyyy y!y"y#y$y%y&y'y(y)y*y+y,y-y.y/y0y1y2!zNontaxable returns, totalz{W,@ze+$&@z n= @z(e.?z_evL@z\Qh&@zr|c?z% @z wQ@z = @z y )H@z q` % @z 8F}_ -@z9,ݟ5@%{H Footnotes at end of table.{^{{{^{^{^{^{^{ ^{ ^{ ^{ ^|6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued|||7|7|7|7|7|7| 7| 7| 7| 7| 7|8M}9E(Coefficient of variation for number of returns and amount (percent))}9}9}7}7}7}7}7}7} 7} 7} 7} 7} 7}8~8~8~8~7~7~7~7~7~7~ 7~ 7~ 7~ 7~ 7~8:(< Statutory adjustments--continued==_____ _ _ _ _ __3l3v333M3?F3?@3?j@3Y@3f@3g@3?_@(3g@@3g@3g@3g@3?g@3h@3i@3i@3k@3?d3?@3?Z@3I@3f@3_@3?W@3g@3g@3g@@3g@`a Deduction forba Payments to abaPenalty on earlybaAlimonyb aSelf-employed health b aMedical savings  b  aOtherb((((((((((((%>Size of adjusted gross incomewself-employment taxxw Keogh planxwwithdrawal of savingsx wpaidx winsurance deduction x waccount deduction x w adjustmentsx((((((((((((ef Number offAmountf Number offAmountf Number offAmountf Number offAmount f Number of fAmount f Number of fAmount f Number offAmount!!!!!!!!!!!!ABreturnsCBreturnsCBreturnsCBreturnsC Breturns C Breturns C BreturnsC!!!!!!!!!!!!i~ y\~ y]~ y@]~ y]~ y]~ y^~ y@^~ y^~  y^~  y_~  y@_~  y_~  y_~ y`************FAll returns, totalD0)N?'\?If@m[{@z@>G&@"5@5殀@ L? 9)N? T]{/.@ I +@ ,񶙳!@D#-@&&&&&&&&&&&& GNo adjusted gross income7@)3K@rqH@@xYoC@2yz5@n Ep@@rkR8@o63J6@ ߹ 8"@ Qヮ"@ 9q6L@ڋ(M@4@h둖>@IJ@_+O@ ~10$%@ + U(@  --  -- W1L@;gidT@ !"#$%&'()*+,-./012G$5,000 under $10,000#mu@}@ @W&F@={ML@O~/@k T<@SA@ѻ@ xL@ WtY @  --  -- E ΣS@5 -V@ !"#$%&'()*+,-./012G$20,000 under $25,000Hr}k @PX C@ȼ4@|XD:@' H0@vYR@@z%&[6@wH+̼9@ j@ Q@ fw/N@ -#S!N@ AM@@^pxNJ@ !"#$%&'()*+,-./012G$25,000 under $30,000vewX @cᇈ@8 d3@,^w8@S 3@GJ@д+K`f7@cnW`A@ @ v !@ hx'R@ ^E!QV@ D;G@zeQ@ !"#$%&'()*+,-./012G$30,000 under $40,000@M@覄c@-1V,C*@?rPD/@κ)@X'?B@L0@sv/^6@ $ @ D*@ a{R-KX@ ṀMX@ tu>@$ ;G@ !"#$%&'()*+,-./012G$40,000 under $50,000O ]@Z@~(@ǥ-@Rնʅ)@7h:@m_f)'1@n#u2@ 5m*!:@ i?x@ 홽tF@ YL@ 0;@>P@C@ !"#$%&'()*+,-./012G$50,000 under $75,000̣@!5p~ @O@&'#@-U&@p>@EVY.&@.d.@ {x@ >Fi@ j7;F@ z9H@ HE3@u;@ !"#$%&'()*+,-./012G$75,000 under $100,000" @qw@Gs@+~ @*Hb*@UV?@f52.@s1@ XJ@ J>@ 6 L@ kxN@ 59@ACpA@ !"#$%&'()*+,-./012G$100,000 under $200,000@0&@#We @s IR@yz+@' \ް8@ކ#@.;u$@ Tt @ FQ`O;@ ۘF7@ G8@ ZbL2@>uR8@ !"#$%&'()*+,-./012G$200,000 under $500,000@[ArR@?c@2S @Vހbc/@&֭/F@0 {@cr!@ 7@ #] @ a#4@ 91x1@ [1˼26@:T)<@ !"#$%&'()*+,-./012!G$500,000 under $1,000,000\Z7A?C$t@Ha @aYx@tG1@"7R@@D@[GG-@  j/?@ ˕@ =a@ !"#$%&'()*+,-./012FTaxable returns, totalMp3? ? 4-@7@y@(@(ڂq /@ ż? se0 ? /@ 9/,@ 'L "@Y(@&&&&&&&&&&&& GNo adjusted gross incomeԊ4V'@@"D5@xn2AD@y#E@@>|]C@+|\H;@%@@[)%ј@@ F@ H=A@  --  --  -- -- !"#$%&'()*+,-./012G$1 under $5,000vex1@e `8@ -- ---\TA@ DmܐM@Zi;LT@ҬT#LT@ U8V@ W@  **  **  -- -- !"#$%&'()*+,-./012G$5,000 under $10,0002(@nc4@%cJ@ϥ>J@hǎ7@G@@kN@L4P@ Qt2@ =O34@ B4X@ =eȤX@ B4X@X@ !"#$%&'()*+,-./012G$10,000 under $15,000"@rn@(0%E@v!D@z2@< C@:<@$@@ 9$@ &)@  **  ** ~{X@lX@ !"#$%&'()*+,-./012G$15,000 under $20,0002@< I:@c1"=@A4:>@N1@RNR@/!:@ݧ)A@@ {j!@ Ѡ%@  --  --  -- -- !"#$%&'()*+,-./012G$20,000 under $25,000N&Y@:vk@ 9@,=@@Xt1@GX B@Iܻ(39@=]-;@ adG @ T#*#@ $`Q@ (BlR@ AM@@^pxNJ@ !"#$%&'()*+,-./012G$25,000 under $30,000խū@}@2N6@]9@wYZNv4@J@Sĝ7@j6A@ (  @ bj$@ hx'R@ ^E!QV@ F vN@0,V@ !"#$%&'()*+,-./012G$30,000 under $40,0002$@G@@Nu-7+@ 0@FU2)@yC@Nd-1@76@ a?(@ x@ a{R-KX@ ṀMX@ j׺@@(v,J@ !"#$%&'()*+,-./012G$40,000 under $50,000.}t@8w@ )@Q^e.@Qb)@V:@vpd1@$5+E2@  @ E@ 홽tF@ YL@ r\f<@` C@ !"#$%&'()*+,-./012G$50,000 under $75,000;x$@vX @ /K@k}B.#@@(i+&@a3m>@D|&@} 1z/@ oNn@ tNΎ@ j7;F@ z9H@ HE3@u;@ !"#$%&'()*+,-./0123?l@3h@3i@3i@3k3h3!3313< 3?.3=!3:!@3*3?3?@3?6@3E@3J@3K@3?K@3K@3K@3K@3K@3?K@3L@3M@3M@3S@3?L@3?@G$75,000 under $100,000 wt) @=Y@ZAHl8@V( @*Hb*@UV?@R2.@wQё1@ R@ VUzߨ@ 6 L@ kxN@ 59@ACpA@ !"#$%&'()*+,-./012G$100,000 under $200,000@3OS@C" @'܆R@1Xd |+@Y8@0R #@[$@ ~~ @ ]d<@ ۘF7@ G8@ qtL2@hK8@ !"#$%&'()*+,-./012G$200,000 under $500,0008q@FdT@ J@M @$/@K?$Q?F@"R+@xhw!@ F#s/w@ [ ;a @ p&4@ JBz1@ At 66@iM*<@ !"#$%&'()*+,-./012!G$500,000 under $1,000,000zE?pjv@ba @Yߑx@sPN1@&ٮ8R@f5@G;@ `>@@ S@ =a@!Nontaxable returns, total?@*8S@nwR/@ېO2@+a%%@ 9#<@ (0@24pZ1@ ߯6@ nN2TS@ DxF@ !tH@ \`u$a8@0E@%H Footnotes at end of table.HH^^^^^^ ^ ^ ^ ^ ^^6Table 1.4CV--1998 Individual Income Tax, Coefficient of Variation for All Returns: Sources of Income, Adjustments, and Tax Items, by Size of Adjusted Gross Income--Continued77777777 7 7 7 8M9E(Coefficient of variation for number of returns and amount (percent))77777777 7 7 7 8877777777 7 7 7 8"<Foreign housing adjustment <Basic standard deduction=%<Additional standard deduction=!<Total itemized deductions= < Exemptions = <Taxable income =! <Income tax before credits=%>Size of adjusted gross incomef Number offAmountf Number offAmountf Number offAmountf Number offAmount f Number of fAmount f Number of fAmount f Number offAmountABreturnsCBreturnsCBreturnsCBreturnsC B exemptions C Breturns C BreturnsCi~ y `~ y@`~ y``~ y`~ y`~ y`~ y`~ ya~  y a~  y@a~  y`a~  ya~  ya~ yaFAll returns, total_!P@Z2,A@'?AM?f?uVk?.V,?=? Ô? ɸ? o? /NYW? p?G攔?&&&&&&&&&&&&&& GNo adjusted gross incomeqX@fX@ -- -- -- -- -- -- u;.@ (@  --  -- lpA@#%.%B@ !"#$%&'()*+,-./012G$1 under $5,000 -- --w栖?Ůty?`fA@u@ @r8â&@ ?#K? ں*:? 9!.+@ 3.@ u z2@L@ !"#$%&'()*+,-./012G$5,000 under $10,000 -- --YfRJ?홺?) @V}u @c02@7ƌ!m@ xK\? 7'? 0GI? 5? Yz?λ? !"#$%&'()*+,-./012G$10,000 under $15,000 -- --?K8D?@19@@{Iy@ XĤ? 8x? Wi7AV? MyG:? M6_T?&h#~\? !"#$%&'()*+,-./012G$15,000 under $20,000 -- --Wz{? ]?@̣^ @o @f;@ ?.]? 'kx? I5? j90? Pei4?vַ? !"#$%&'()*+,-./012G$20,000 under $25,000 -- --I7e?,%d? | @^I# @%@ @~C@ R(I? _(RI? >? X1? G>?PmH? !"#$%&'()*+,-./012G$25,000 under $30,000 -- --޶lJ?  #%?w @k@ ]@ P @ ''!2? 7.3? WT? ev? C-?N$!? !"#$%&'()*+,-./012G$30,000 under $40,000 -- --G[?I)Co^?Z~ uj @R@E91?sv'!@ ք? R? N? >i? 07ާ?N}r? !"#$%&'()*+,-./012G$40,000 under $50,000 -- --gr6?rh?Gȋ@- MZ@?$=(-? W? 5W? 8? ;@? ?Iqz? !"#$%&'()*+,-./012G$50,000 under $75,000 -- --?#NHQ?24Mg,@+ @⿔d?}"L? [?? F? ? 0$? y?$ A#m? !"#$%&'()*+,-./012G$75,000 under $100,000 -- --'7VZ @ْDt @kU@kT&2@ȼGm?k`#ub? 8/Υ? 6@6ʙ? vW? +r0+? '2W?ob? !"#$%&'()*+,-./012G$100,000 under $200,000 ** **(Öo@I] @x@j,@??"!4? aSa? Y.? @,E? =]? &4D?P? !"#$%&'()*+,-./012G$200,000 under $500,000 ** **go@&& E@@L x @\\? }? znV? dA z@ ]? F? OM?2RAn,? !"#$%&'()*+,-./012!G$500,000 under $1,000,000 =8E@¯7F@ͷ@:6H@|b ÌZ"@"@)SMK:?bibA? I~?  -- !? :=%_? ܤ:?"? !"#$%&'()*+,-./012G$1,000,000 or moreT[R65@|;b >@sV@/:8@4}ة@ͭb@WV?'lA? m;?  -- w~B? ;]? 4PB?&`? !"#$%&'()*+,-./012FTaxable returns, total#y.@@rBċKA@HNtJ[?E*6q?u@?SA?1{G?@u? J ? fX? iU{R? Gխ? U?W#?&&&&&&&&&&&&&& GNo adjusted gross income -- -- -- -- -- -- -- -- ,@ ,@  --  -- y`M1B@JoB@ !"#$%&'()*+,-./0123?@3E@3J@3K@3?K@3K@3K@3K@3K@3?K@3L@.3M@!3M@!@3S@*3hL3@3h@3@3@3 @3(@3(@3(@3(@3(@3(@3(@G$1 under $5,000 -- --UڄL@}@2 @8Md|G@?|G@6N=@ {?@ pEE@ yBEE@ >@ '`FD@ VV;@e@ !"#$%&'()*+,-./012G$5,000 under $10,000 -- --&3?l6?$Wݭ;C@F^@ O;-@9¡0@ JZ5%@ V '%@ i'C? 'őO?? i'C?d=@ !"#$%&'()*+,-./012G$10,000 under $15,000 -- --G? ?ߐ`W @-~,| @F. @U@ A\k? »? YC͌׃? gS? U] ?m?? !"#$%&'()*+,-./012G$15,000 under $20,000 -- --, ?qzS? & @M?  -- b/0(? Ѻ`? b/0(?s%XS#? !"#$%&'()*+,-./012G$1,000,000 or moreT[R65@|;b ><:U:@4}ة@ͭb@wƻs?4? )??  -- 8j$,C? MR^? 藘C?v+-M? !"#$%&'()*+,-./012!Nontaxable returns, totalh3tg3X@2L X@7?7h?Gi  ????mH{wDVEDVhT0q0T0hTAq0Fq0 mhT0{]l0T{Dl0{XXlqq     "