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Number of; Number of <Gain; Number of; Number of =Loss > 7returns 7returns 7 transactions ? 7returns 7 transactions @ 5 4 4 4 4 4 4 4 A~ B�?~ B@~ B@~ B@~ B@~ B@~ C@ EAll asset types F F F F F G H I All returns JGB�eA JG`A J{AA J)\�A J�<%KYA JGy [A KN�LAdjusted gross deficit~ MofB~ Mk~ M?^yMBfqPA~ M~ M/N +U�L Under $20,000~ M� �$~ M�~ MHpMAOA~ M[{~ MýMN;OU cP�L$20,000 under $50,000~ M}�7~ MSb�+MףpaAM`A~ M�-�MUAN~�,\�L$50,000 under $100,000~ MP~ Moo>M�?GhAM�~mA~ Mק�.M�4Z`ANfff%h�L$100,000 under $200,000~ Mp"5~ M7�+M)\tgAMV�uA~ MW!MQHԯ]ANq= In�L$200,000 under $500,000~ M3~ M�0ZM\5icAM/D 1A~ M�0�M(LYANfff6u�!L$500,000 under $1,000,000~ MO�~ M�~ Mo�VMQjyUnA~ MX�~ M?>N�s�e�L$1,000,000 or more~ M{<~ M#~ Mׁ3\Mfffs{A~ M'GF~ Mk�7FNfff\�%O38+Returns with long-term capital gain or loss9999994555555%6Size of adjusted gross income7Number48,Returns with long-term gain transactions [1]9:08(Returns with long-term loss transactions996 7of; Number of; Number of <Gain; Number of; Number of =Loss>7returns7returns7 transactions?7returns7 transactions@54444444A~ B @~ B"@~ B$@~ B&@~ B(@~ B*@~ C,@EAll asset typesPPPPPQRI All returnsJtxAJzN� wAJq= !FAJ= 7AJ ף�?^AJR�OtAK ףrpLAdjusted gross deficit~ M�~ M�~ M?�MMbP`A~ MG~ MxN;ONQ� ,l�D!,��D",��D#,��D$,��D%,��D&,��D',��(,3�),3�*,��+,t�,,c� -,P�1.,~�1/,F�10,��11,��12,��13,P�D4,l�D5,a�D6,��D7,��D8,��D9,��D:,��D;,��D<,��D=,��D>,��1?,}�1 L Under $20,000~ M�~~ Mx MGb~`A M9ȚkhA~ M/V~ M 9 Nx �T�!L$20,000 under $50,000!M ףWA!M�l?VA!M@�$hA!MCoBxA~ !Mo5t'~ !M�bj!NZd t \�"L$50,000 under $100,000"Mq= g]A"M3333O[A"MpA"M�0�6A~ "MZ�7"M{wd}TA"Np=~h�#L$100,000 under $200,000~ #M`~ #M[#MpWhA#Mt�;A~ #M�D%~ #M;e#Nxe�$L$200,000 under $500,000~ $M��"~ $Mm!$M333CA[A$MDRA~ $M#~ $MB$N\e�!%L$500,000 under $1,000,000~ %Moqa~ %M(QA~ %M� �>%M+bpA~ %M<�A~ %MSr%NgV�&S$1,000,000 or more~ &T�~ &TN�~ &TS9&T{.qA~ &T~ &T3&Uxk�%' Footnotes at end of table 2e.'!%(dIndividual Income Tax Returns(!h)`Table 2b.--Returns with Short-Term and Long-Term Capital Gains and Losses: Corporate Stock, by ))))))4*,Size of Adjusted Gross Income, Tax Year 1999******_+.W[All figures are estimates based on samples--money amounts are in thousands of dollars],/,0,0,0,0,0,0,0-V4-2,Returns with short-term capital gain or loss-3-3-3-3-3-3.4.5.5.5.5.5.5%/6Size of adjusted gross income/7Number5/8-Returns with short-term gain transactions [1]/9/:1/8)Returns with short-term loss transactions/9/906 07of0; Number of0; Number of 0<Gain0; Number of0; Number of 0=Loss1>17returns17returns17 transactions1?17returns17 transactions1@25242424242424243A~ 3B�?~ 3B@~ 3B@~ 3B@~ 3B@~ 3B@~ 3C@4ECorporate stock4F4F4F4F4F4F4F5I All returns5Jz1[A5JzPVA5JzA5J̶*A~ 5Juh5J333Kߓ{A5K`k6LAdjusted gross deficit~ 6MfW~ 6M�<@~ 6MA6Me�"BA~ 6MU�~ 6M"A6N]B�7L Under $20,000~ 7Mc~ 7M hf~ 7MSC7M�+DA~ 7M{:� ~ 7M%.7Nsh�=GC�8L$20,000 under $50,000~ 8M׳"~ 8M]A8MR�OsZA8M~&ZA~ 8M[w3~ 8Mc8NjU�9L$50,000 under $100,000~ 9Mg5~ 9MW)=+9MR�O3>8+Returns with long-term capital gain or loss>9>9>9>9>9>9?4?5?5?5?5?5?5@,l�1A,��1B,��1C,��1D,P�DE,l�DF,a�DG,��DH,��DI,��DJ,��DK,��DL,��DM,��DN,��DO,��P,3�Q,3�R,��S,��T,c� U,P�1V,~�1W,F�1X,��1Y,��1Z,��1[,P�D\,l�D],p�D^,��D_,��D%@6Size of adjusted gross income@7Number4@8,Returns with long-term gain transactions [1]@9@:0@8(Returns with long-term loss transactions@9@9A6 A7ofA; Number ofA; Number of A<GainA; Number ofA; Number of A=LossB>B7returnsB7returnsB7 transactionsB?B7returnsB7 transactionsB@C5C4C4C4C4C4C4C4DA~ DB @~ DB"@~ DB$@~ DB&@~ DB(@~ DB*@~ DC,@EECorporate stockEFEFEFEFEFEFEFFI All returnsFJ`AFJR�EY7returnsY7returnsY7 transactionsY?Y7returnsY7 transactionsY@Z5Z4Z4Z4Z4Z4Z4Z4[A~ [B�?~ [B@~ [B@~ [B@~ [B@~ [B@~ [C@&\EBonds and other securities [2]\F\F\F\F\F\G\H]I All returns~ ]WOe ~ ]Wl~ ]W]Wh` A~ ]Wۂc~ ]W�,� ]X�$�8�^LAdjusted gross deficit~ ^YA~ ^Y A~ ^Y^,^Y>yX@~ ^Y! @~ ^Y)A^Zjz_L Under $20,000~ _Yv~ _Y~ _Ys_Y�&�:@~ _YwT�~ _Y{Z_ZTt`,l�Da,��Db,��Dc,��Dd,��De,��Df,��1g,}�1h,F�1i,��1j,��1k,��1l,P�Dm,l�Dn,p�Do,}�Dp,��Dq,��Dr,��Ds,��Dt,��Du,��Dv,��Dw,��x,3�y,3�z,��{,t�|,c� },P�1~,~�1,F�1`L$20,000 under $50,000~ `Y�;~ `Y~ `Y�`YzrK=@~ `YI~ `Y/C`ZN aL$50,000 under $100,000~ aY˃�~ aYxWA~ aYÆGaYMg'@~ aYk �~ aY�GaZKY�8R��bL$100,000 under $200,000~ bYc% ~ bY;I~ bYecAbY�?R@~ bY~ bYT`AbZ� �:�cL$200,000 under $500,000~ cY�~ cY/_�~ cYH�cY��(A~ cYs~ cYucZWʲ*�!dL$500,000 under $1,000,000~ dY�~ dY+^~ dYS�2dYp�#s@~ dY_~ dYӽdZCM4�eL$1,000,000 or more~ eY&�~ eY�y~ eY>eY(�%� A~ eYߠy~ eY�$7eZ|?u� &�fO3f8+Returns with long-term capital gain or lossf9f9f9f9f9f9g4g5g5g5g5g5g5%h6Size of adjusted gross incomeh7Number4h8,Returns with long-term gain transactions [1]h9h:0h8(Returns with long-term loss transactionsh9h9i6 i7ofi; Number ofi; Number of i<Gaini; Number ofi; Number of i=Lossj>j7returnsj7returnsj7 transactionsj?j7returnsj7 transactionsj@k5k4k4k4k4k4k4k4lA~ lB @~ lB"@~ lB$@~ lB&@~ lB(@~ lB*@~ lC,@&mEBonds and other securities [2]mFmFmFmFmFmGmHnI All returns~ nWc�<+~ nW�&�"~ nWHnW�=�/qHA~ nW� ~ nWKQ~ nXL�oLAdjusted gross deficit~ oYZ~ oYE~ oY�0uoY�9@0�&@~ oY%�A~ oY-AoZ}81DpL Under $20,000~ pY/~ pYP�~ pY{*4pYT@~ pY@~ pYgv�pZ_��qL$20,000 under $50,000~ qY7A ~ qYR~ qYcMqY3[�A~ qYsJ~ qY#WqZ5�8ŕ,�rL$50,000 under $100,000~ rYSy- ~ rY�~ rY� rY~��A~ rYkT.~ rYLrZDios�sL$100,000 under $200,000~ sY@�~ sY�"�~ sY_N$sY;B3A~ sY#F~ sYafsZ4vT�tL$200,000 under $500,000~ tYs<~ tYZY~ tY ~< tY5#A~ tYg׾~ tY�OtZ���!uL$500,000 under $1,000,000~ uYR�~ uY#d~ uY\uY`� w�A~ uY�~ uY#uZ%�vS$1,000,000 or more~ v[P~ v[�~ v['�3v[�1A~ v[�~ v[Iv\�(\gx�%w Footnotes at end of table 2e.w!%xdIndividual Income Tax Returnsx!dy\Table 2d.--Returns with Short-Term and Long-Term Capital Gains and Losses: Real Estate, by yyyyyy4z,Size of Adjusted Gross Income, Tax Year 1999zzzzzz_{.W[All figures are estimates based on samples--money amounts are in thousands of dollars]|/|0|0|0|0|0|0|0}V4}2,Returns with short-term capital gain or loss}3}3}3}3}3}3~4~5~5~5~5~5~5%6Size of adjusted gross income7Number58-Returns with short-term gain transactions [1]9:18)Returns with short-term loss transactions99,l�1�,��1�,��1�,P�D�,l�D�,a�D�,��D�,��D�,��D�,��D�,��D�,��D�,��D�,��D�,��1�,}�1�,F�1�,��1�,��1�,��1�,P�D�,l�D�,a�D�,}�D�,��D�,��D�,��D�,��D�,��D�,��D�,��D�,��6 7of; Number of; Number of <Gain; Number of; Number of =Loss�>�7returns�7returns�7 transactions�?�7returns�7 transactions�@�5�4�4�4�4�4�4�4�A~ �B�?~ �B@~ �B@~ �B@~ �B@~ �B@~ �C@�EReal estate [3]�F�F�F�F�F�G�H�I All returns~ �WH�~ �W�~ �W�*l�W9=.�~ �WQV�X"uf���LAdjusted gross deficit~ �Y/(~ �YG�#~ �YJ%A�Y��9@~ �Yas@~ �YA@�Z`�.��L Under $20,000~ �Y?�~ �Ywg~ �Y7�Y*_`]@�Y*5,467�Y*5,467�Z*29,155�L$20,000 under $50,000~ �Y�~ �YyX~ �Ys|��YswA�Y*10,948�Y*11,389�Z*65,478�L$50,000 under $100,000~ �Y!~ �Y�~ �Y �Y3ıT� A~ �Y�֋~ �Y�֋�Za��L$100,000 under $200,000~ �Yp@~ �Y�~ �Yp@�Y�2XA~ �Yի$A~ �YI%.A�Zi�$}�L$200,000 under $500,000~ �Y]~ �Y+H~ �Ye:A�YZS3�A~ �Y1�A~ �Yq�A�Z†WZ�!�L$500,000 under $1,000,000~ �Y A~ �Y}?A~ �Y�4�YJ�_`@~ �Y@~ �Y@�Z�?x�L$1,000,000 or more~ �Y5@~ �YKA~ �Y�2A�YklA~ �Y!@~ �Y@�Z�'I׌*�O3�8+Returns with long-term capital gain or loss�9�9�9�9�9�9�4�5�5�5�5�5�5%�6Size of adjusted gross income�7Number4�8,Returns with long-term gain transactions [1]�9�:0�8(Returns with long-term loss transactions�9�9�6 �7of�; Number of�; Number of �<Gain�; Number of�; Number of �=Loss�>�7returns�7returns�7 transactions�?�7returns�7 transactions�@�5�4�4�4�4�4�4�4�A~ �B @~ �B"@~ �B$@~ �B&@~ �B(@~ �B*@~ �C,@�EReal estate [3]�F�F�F�F�F�G�H�I All returns~ �Wq<~ �Wߖ�4~ �WD�WlA~ �W~ �W� ~ �X��LAdjusted gross deficit~ �Y@@~ �Y@~ �YM�YOTwk5A~ �Y'h~ �Y6q�Z�+e(��L Under $20,000~ �Y;~ �YK~ �Y/�1�YioEl73A~ �YBt~ �Y}t�ZxCJ%��L$20,000 under $50,000~ �YK~ �YgM ~ �Y�+��Y�6YPA~ �Y*~ �Yj�ZtM�'��L$50,000 under $100,000~ �Y;~ �YS~ �Ys�Yx _9cA~ �Y?x�~ �Y��Z+�6{0��L$100,000 under $200,000~ �YVx ~ �Y+ ~ �Y�� �YxmjA~ �Yg�1~ �YGw�Z}M%��L$200,000 under $500,000~ �Yk@~ �Y�~ �Y{n��Yϫ@jA~ �Y@A~ �Y7�ZcZ��!�L$500,000 under $1,000,000~ �Y#M~ �Yw~ �Y��YO UA~ �Ya$A~ �Y�-�ZHPQ���S$1,000,000 or more~ �[;~ �[�~ �[{��[a2UrBaA~ �[I�A~ �[mA�\W�/; � �%� Footnotes at end of table 2e.�!�,l��,3��,���,w��,c� �,P�1�,~�1�,F�1�,��1�,��1�,��1�,P�D�,l�D�,g�D�,��D�,��D�,��D�,��D�,��D�,��D�,��D�,��D�,��1�,}�1�,F�1�,��1�,��1�,��1�,P�D�,l�D�,g�_�,��_%�dIndividual Income Tax Returns�!f�^Table 2e.--Returns with Short-Term and Long-Term Capital Gains and Losses: Other Asset Types,������7�/by Size of Adjusted Gross Income, Tax Year 1999������_�.W[All figures are estimates based on samples--money amounts are in thousands of dollars]�/�0�0�0�0�0�0�0�V4�2,Returns with short-term capital gain or loss�3�3�3�3�3�3�4�5�5�5�5�5�5%�6Size of adjusted gross income�7Number5�8-Returns with short-term gain transactions [1]�9�:1�8)Returns with short-term loss transactions�9�9�6 �7of�; Number of�; Number of �<Gain�; Number of�; Number of �=Loss�>�7returns�7returns�7 transactions�?�7returns�7 transactions�@�5�4�4�4�4�4�4�4�A~ �B�?~ �B@~ �B@~ �B@~ �B@~ �B@~ �C@�EOther asset types [4]�F�F�F�F�F�G�H�I All returns�W\��7returns�7returns�7 transactions�?�7returns�7 transactions�@�5�4�4�4�4�4�4�4�A~ �B @~ �B"@~ �B$@~ �B&@~ �B(@~ �B*@~ �C,@�EOther asset types [4]�F�F�F�F�F�G�H�] All returns�^q= }{A�^(OxA�^�%0A�^q=v݆A~ �^St�^\�bA�X{�;z��`Adjusted gross deficit~ �aO�"~ �aZU~ �ac{a �aё\�3TA~ �a'�~ �aw��Z�C��,|�_�,��_�,��_�,��_�,��_�,��_�,��_�,��&�,��'�,��)�,��)�,��)�,�)�,�)�,g�)�,��)�,�@�����<�� �L Under $20,000�azUA~ �a{�aq= �+XA�aq= 5�+aA~ �a��~ �aA�Z'1�Z/ݴGE��`$50,000 under $100,000�aGRY`A�a( �]A�a�(\�T1cA�a 6W;zA~ �a ~ �a�%�4�ZHzlqR��`$100,000 under $200,000~ �a�#@v~ �ai�alYA�aS�}}A~ �aX~ �aw �'�ZhQL��`$200,000 under $500,000~ �acx0~ �aL*~ �agD�a\³ }A~ �ak+ ~ �a�=��ZmAK�!�`$500,000 under $1,000,000~ �a4 ~ �awn ~ �a'y�a-ǤsA~ �an~ �a~�Z#a�9��b$1,000,000 or more~ �c�~ �c{~ �c�cQkA~ �cG�~ �chb�\K7�-lV�n�*f* Estimate should be used with caution because of small number of sample returns on which it is based.�+�+�+�+�+�%�%R�*J[1] Transactions with no gain or loss are included with gain transactions.�,�,�,�,�,�(��*�[2] Bonds and other securities includes U.S. Government obligations, State and local government obligations, and other bonds, notes, and debentures.�*�*�*�*�*�${�*s[3] Real estate includes residential rental property, depreciable business real property, farmland, and other land.�*�*�*�*�*�$��*�[4] Other asset types include all other asset categories not included in the above categories, including put and call options; futures contracts; all mutual funds; partnership, S corpor-�*�*�*�*�*�$��*�ation, and estate or trust interests; pass-through gains or losses; livestock; timber; involuntary conversions; depreciable business personal property; residences; unidentifiable assets; �*�*�*�*�*�$'�*and capital gain distributions.�*�*�*�*�*�$��*�NOTES: Number of returns with gain, plus number of returns with loss, does not add to the total column because some returns showed both. Detail may not add to totals because �*�*�*�*�*�$��*�of rounding. Comparisons across tables may differ because of misreporting of holding periods and the varying methodologies in classifying these.�*�*�*�*�*�$a�-YSource: IRS Statistics of Income Bulletin, Summer 2003, Publication 1136 (Rev. 09-2003.) �*�*�*�*�*�*�*�*�*�*�*�"�#= ��.�> ����?�?�?�?m�6d�wVVl� w���*0 w�� w���*0�*0��) w�`v�d��(0�, 6�(0`v�d���(�HP�qq     ��" �������������������������������