\pJames N. Willis  ]  .?HB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial&?'?(?)?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:mmeb@"..............................................................................................."&##,##0" ";@" " 0.0" ";@" "#,##0" ";@" "B?#,##0" ";\-#,##0" ";\-\-" ";@" "GD#,##0" ";\-#,##0" ";\-\-" ";@" "MJ#,##0" ";\-#,##0" ";"-- ";@" "=:#,##0" ";\-#,##0" ";"-- ";@" "EB#,##0" ";\-#,##0" ";"-- ";@" "#,##0" ";@" "OL#,##0" ";\-#,##0" ";\-\-" ";@" "#,##0" ";@" "*'0.0" ";@" "[X#,##0" ";\-#,##0" ";\-\-" ";@" "?<#,##0" ";\-#,##0" ";\-\-" ";@" "FC#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @#,##0" ";@" " #,##0.0" ";@" ",)0.0" ";@" " ##0.0E+0mm:ss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} } } }  } } } $  ],l@,@,@ ,,,,",, , , , , ,,,,,,,,,,,,,, ,,,,4,iaTable 12.--1999 Individual Income Tax Returns With and Without Worldwide Income Tax: Number and iaTable 12.--1999 Individual Income Tax Returns With and Without Worldwide Income Tax: Number and g_Percentages of Returns, by Effective Tax Rate, and by Size of Income Under Alternative ConceptsrjPercentages of Returns, by Effective Tax Rate, and by Size of Income Under Alternative Concepts--Continued4,[All figures are estimates based on samples]4,[All figures are estimates based on samples]      Total%Size of adjusted gross income Total Size of expanded income    Under $50,000 [1]$50,000 under $100,000  Under $50,000 [1]  $50,000 under $100,000 !&"Tax status, effective tax rate#Number# Percentage#Number# Percentage#Number&"Tax status, effective tax rate#Number# Percentage #Number # Percentage #Number $ #or #of  #of #of  #of #or #of   #of  #of   #of $!%returns %total%returns %total%returns!%returns %total %returns  %total %returns $& '(1) '(2) '(3) '(4) '(5)& '(11) '(12)  '(13)  '(14)  '(15) $ ( All returns~ )& L~ *Y@~ +*~ *Y@~ )Jv ( All returns~ )& L~ *Y@~ +B ~ *Y@~ ) w~ ,lF, ($Returns without worldwide income tax~ )~ *7@~ +~ *@~ )@, ($Returns without worldwide income tax~ )~ *7@~ +~ *?@~ )^A~ ,@) (!Returns with worldwide income tax~ )FR~ *@S@~ +6~ *̺@~ )D) (!Returns with worldwide income tax~ )FR~ *@S@~ +>i~ * Q@~ )G~ ,JF - Effective tax rate: . / 0 / . - Effective tax rate: . / 0 / . 1 2 Under 5 percent~ .0s~ /@~ 08~ /3@~ .ދ9 2 Under 5 percent~ .$~ //@~ 0s~ /@~ .-A~ ,@ 2 5 under 10 percent~ .j`~ /@~ 0~ /@~ .jI 2 5 under 10 percent~ .&Ol~ /@~  0~  / @~  .y~  ,^@!2 10 under 15 percent~ ..~ /@~ 0ȹ~ /@@~ .4!2 10 under 15 percent~ .D~~ /@~  0~  /0@~  .º|~  ,@|@!2 15 under 20 percent~ .~ /@~ 0l~ /g@~ .f;!2 15 under 20 percent~ .~ /@~  0om~  /g@~  .΋<~  ,g@!2 20 under 25 percent~ .^~ /l@~ 02@~ /$@~ .%!2 20 under 25 percent~ .*~ /l@~  0@~  /$@~  .e&~  ,dA!2 25 under 30 percent~ .f)2~ /N@~ 0V@ /[2]~ .@!2 25 under 30 percent~ .^2~ /Q@~  0@v@  /[2]~  .@~  , A!2 30 under 35 percent~ .FA~ />@~ 05@ /[2]~ .@!2 30 under 35 percent~ .7A~ />@~  0@  /[2]~  .̝@~  ,`A!2 35 under 40 percent~ .@~ /$@~ 0I@ /[2]~ .@!2 35 under 40 percent~ .~@~ /$@~  0'@  /[2]~  .@~  ,Y@!2 40 under 45 percent~ .@ /[2]~ 3@ /[2]~ .@!2 40 under 45 percent~ .@ /[2]~  0C@  /[2]~  4F@~  1X@!2 45 under 50 percent~ .p@ /[2]~ 5~ 6~ .t@!2 45 under 50 percent~ .@ /[2]~  5~  6~  4~  1e@!2 50 under 60 percent~ .@ /[2]~ 0H@ /[2]~ .@!2 50 under 60 percent~ 7@ /[2]~  8@  /[2]~  77@~  1`q@!2 60 under 70 percent~ .@ /[2]~ 0@ /[2]~ .@!2 60 under 70 percent~ 7@ /[2]~  9<@  /[2]~  7t@~  1@@!2 70 under 80 percent~ .&@ /[2]~ 0x@ /[2]~ .@!2 70 under 80 percent~ 7 @ /[2]~  8E@  /[2]~  : @~  1a@ ; 80 percent or more~ <( A~ =$@~ >ȇA~ =$@~ <@ ; 80 percent or more~ <XA~ =$@~  > A~  =4@~  <r@~  ?g@ &0(Size of adjusted gross income--continued*"Size of expanded income--continued@  @   &$50,000 under $100,000$100,000 under $200,000$200,000 or more$50,000 under $100,000@$100,000 under $200,000  @$200,000 or more  ! &&"Tax status, effective tax rate# Percentage#Number# Percentage#Number# Percentage&"Tax status, effective tax rate# Percentage#Number # Percentage #Number # Percentage $ & #of #of #of #of #of  #of #of  #of  #of  #of  $ &! %total%returns %total%returns %total! %total%returns  %total %returns  %total $ & ,l!,",#,$,%,&,',(,),*,+,,,-,.,/,0 ,1 ,2 ,3 ,@4 ,(@5 ,@6 ,@7 ,@8 ,@9 ,x@: x; x< x= x> F? F & '(6) '(7) '(8) '(9) '(10) & '(16) A(17) '(18) A(19) '(20) $ &!( All returns~ !BY@~ !C"~ !*Y@~ !CO~ !BY@!( All returns~ !BY@~ !CR~ ! *Y@~ ! CW~ ! BY@! D,"($Returns without worldwide income tax~ "B>@~ "C@~ "*$@~ "Cؕ@~ "B$@,"($Returns without worldwide income tax~ "B?~ "C@~ " *4@~ " C@~ " B$@" D)#(!Returns with worldwide income tax~ #By@~ #CC~ #*@~ #C@BA~ #B@)#(!Returns with worldwide income tax~ #BX@~ #C.~ # *~@~ # C5~ # B@# D$- Effective tax rate:$E$9$/$9$E$- Effective tax rate:$E$9$ /$ 9$ E$ 1%2 Under 5 percent~ %Ew@~ %9@y@~ %/>@~ %9@~ %E4@%2 Under 5 percent~ %E`x@~ %9 ;@~ % /Q@~ % 9b@~ % ED@% 1 &2 5 under 10 percent~ &E@~ &9dA~ &/@p@~ &97@~ &EN@ &2 5 under 10 percent~ &E@~ &9xZA~ & /q@~ & 9.@~ & E[@& 1!'2 10 under 15 percent~ 'E@~ '9f_~ '/6@~ '9 T@~ 'Eg@!'2 10 under 15 percent~ 'E@@~ '9q\~ ' /@~ ' 9`@~ ' E@' 1!(2 15 under 20 percent~ (E5@~ (93NA~ (/µ@~ (9 A~ (E@!(2 15 under 20 percent~ (E,@~ (9^~ ( /K@~ ( 9p'A~ ( EȔ@( 1!)2 20 under 25 percent~ )E@~ )9M~ )/Л@~ )9 ,A~ )Ed@!)2 20 under 25 percent~ )E@~ )9.-M~ ) /@~ ) 9X8~ ) E@) 1!*2 25 under 30 percent *E[2]~ *9M@~ */@`@~ *9N*~ *El@!*2 25 under 30 percent *E[2]~ *9@~ * /a@~ * 9p*~ * E<@* 1!+2 30 under 35 percent +E[2]~ +9@~ +/$@~ +9_A~ +Eh@!+2 30 under 35 percent +E[2]~ +9@~ + /$@~ + 9UA~ + E@+ 1!,2 35 under 40 percent ,E[2]~ ,9@ ,/[2]~ ,9i@~ ,Et@!,2 35 under 40 percent ,E[2]~ ,9@ , /[2]~ , 9U@~ , E@, 1!-2 40 under 45 percent -E[2]~ -9@ -/[2]~ -9|@~ -E4@!-2 40 under 45 percent -F[2]~ -9N@ - /[2]~ - 9@~ - E$@- 1!.2 45 under 50 percent .E[2]~ .9h@ ./[2]~ .9@~ .E$@!.2 45 under 50 percent~ .F~ .G@ . /[2]~ . 9ԝ@~ . E$@. 1!/2 50 under 60 percent /E[2]~ /9̦@ //[2]~ /90@~ /E$@!/2 50 under 60 percent /E[2]~ /9 @ / /[2]~ / 9@ / E[2]/ 1!02 60 under 70 percent 0E[2]~ 09@ 0/[2]~ 09@ 0E[2]!02 60 under 70 percent 0E[2]~ 08@ 0 /[2]~ 0 9@ 0 E[2]0 1!12 70 under 80 percent 1E[2]~ 19@ 1/[2]~ 19@ 1E[2]!12 70 under 80 percent 1F[2]~ 1H@ 1 /[2]~ 1 9@ 1 E[2]1 1 2I 80 percent or more 2S[2]~ 2K@ 2T[2]~ 2K`@~ 2J$@ 2I 80 percent or more 2J[2]~ 2K@ 2 T[2]~ 2 K@~ 2 J$@2 L"3MFootnotes at end of table.3N3O3N3O3N3Q**Data deleted to avoid disclosure of information for specific taxpayers. However, deleted data are included in the appropriate totals.3O3N3 O3 N3 O3 P4M44444&Z4QR[1] Includes returns with adjusted gross deficit or with negative expanded income.444 4 4 &5M55555#5Q[2] Less than 0.05 percent.555 5 5 &6M66666?6Q7NOTE: Detail may not add to totals because of rounding.666 6 6 &777777a7QYSOURCE: IRS, Statistics of Income Bulletin, Spring 2002, Publication 1136 (Revised 6-02).777 7 7 &8888888R888 8 8 &9999999R999 9 9 &:::::::R::: : : &;;;;;;;R;;; ; ; &<<<<<<<R<<< < < &=======R>>>>>>>???????@0AFBFCFDFEFFFGFHFIFJFKFLFMFNFOFPFQFRFSFTFUFVFWFXFYFZF[F\F@@@@@@@AAAAAAABBBBBBBCCCCCCCDDDDDDDEEEEEEEFFFFFFFGGGGGGGHHHHHHHIIIIIIIJJJJJJJKKKKKKKLLLLLLLMMMMMMMNNNNNNNOOOOOOOPPPPPPPQQQQQQQRRRRRRRSSSSSSSTTTTTTTUUUUUUUVVVVVVVWWWWWWWXXXXXXXYYYYYYYZZZZZZZ[[[[[[[\\\\\\\= Hl*> "