�\pJames N. Willis (y �� 2:,)ANUyitwdxB�  dMbP?_"*+�%,����:u1l��Times New Romanew Roman�0�0D�,�h3� 0,1lF�0FB�1l��Times New Romanew Roman�0�0D�,�h3� 0,1lF�0FB�1l��Times New Romanew Roman�0�0D�,�h3� 0,1lF�0FB�1l��Times New Romanew Roman�0�0D�,�h3� 0,1lF�0FB�1l��Times New Romanew Roman�0�0D�,�h3� 0,1lF�0GB�1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1lx�Times New Romanew Roman�0�0D�,�h3� 0,1lF�0JB�1lx�Times New Romanew Roman�0�0D�,�h3� 0,1lF�0B�1l��Times New Romanew Roman�0�0D�,�h3� 0,1lF�0tKB�1 ��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:mm #,##0.00.0%0.00.000 "$"#,##0 #,##0" " #,##0" "#,##0.0" "\(#\)NK@"........................................................................"52#,##0" ";\-#,##0" ";\ \-\-" ";@" "if@"..................................................................................................."qn@"..........................................................................................................."85#,##0" ";\-#,##0" ";\ \-\-" ";@" ">;#,##0" ";\-#,##0" ";\ \-\-" ";@" "@=#,##0" ";\-#,##0" ";\ \-\-" ";@" "96#,##0.0" ";\-#,##0.0" ";\ \-\-" ";@" " \ \ \ \ @A>#,##0" ";\-#,##0" ";\ \-\-" ";@" "EB#,##0.0" ";\-#,##0.0" ";\ \-\-" ";@" "1.#,##0" ";\-#,##0" ";\ \-\-" ";@" " 0.000% 0.0000% 0.00000%yv\ \ \ \ @"..........................................................................................................."-*#,##0" ";\-#,##0" ";\ \-\-" ";@" "96#,##0" ";\-#,##0" ";\ \-\-" ";@" " ##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 9� ��C %� 8�C � �C  � ��C '� ��C � �C  �C  �C "�C !0�C  �C  (�C !�C  �C !�C !8�C !�C  �C "�C "8C "8��C # C  �C '� �C  �C "8��C  (C  �C  (C #8�C  ,��C  ,��C "8C #<��C #<��C '� ��C  �C  �C !�C  �C  (��C  (��C '� �C '� �C #<�C "8C '� ��C  (��C #<��C #8��C #8C #<C  ,C  C 8�C  (��C 3� �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 (#<��C ("<��C ("<��C (#<��C (#<�C (#<�C 5#<��C 5#<��C 5"<��C 5#<�C 8�C 8C 8��C 8C 8�C 8�C 8C 8��C 8�C &8C &8�C 8�C 8�C 8C 8C 8��C 8�C 8C 8�C &8C &8��C &8�C 8�C 8�C 8��C 8�C 8��C 8��C 8a ��C 8 �C !8�C 8��  col number���������Data��� Normal_Sheet1���  Stub lines�TitleU} �ne} � ne �  �l@ ��@ ��@ ��@  �@ ��@ ��@ ��@ �z@ ��@ ��@ ��@ ��@ �Z@ ��@ ��@ ��@ ��@ �Z@ ��@ ��@ ��@  ��@ ��@ ��@ �z@ ��@ ��@ ��@ ��@ �Z@ ��@s!kTable 1.--Nonresident Alien Estate Tax Returns obd in 1999: Gross Estate in the U.S., Outside the U.S., """"""# $j!band Worldwide, and U.S. Gross Estate by Type of Property, Deductions, Taxable Estate, Estate Tax, " """# $D!<and Tax Credits, by Tax Status and Size of U.S. Gross Estate" """# $,K$[Money amounts are in whole dollars]<=<<<<|!�Total gross estate, U.S.,��Total gross estate,��Total gross estate,�Real estate [2]-z%Tax status, size of U.S. gross estate�tax puposes [1]��outside the U.S.�2�* worldwide�v�{4Number4Amount4Number4Amount4Number'Amount4Number'Amount0~ )�?~ )@~ )@~ )@~ )@~ )@~ )@~ ) @LAll returns, total~ M_@~ S�x~ M_@~ SV9�~ M_@~ X>L~ NU@~ [F, >Less than $100,000~ O1@~ TL�4A~ O1@~ TR�)~ O1@~ YlkA~ O(@~ Y+A >$100,000 under $500,000~ PQ@~ Uj:�~ PQ@~ UTyA~ PQ@~ ZjOp ~ OJ@~ Ys| >$500,000 or more~ OC@~ TR�1 ~ OC@~ T�~ OC@~ YV&~ O4@~ Ym : O T O T O Y O Y! LNontaxable returns, total~ N$@~ V�~ N$@~ V0A~ N$@~ [jR�~ N@~ [�c>Less than $100,000 O** T** O** T** O** Y** O** Y**>$100,000 under $500,000 O**10T **2,746,878 O**10T **1,108,636 O**10Y **3,855,514 O**7Y **1,623,670>$500,000 or more O** T** O** T** O** Y** O** Y**:OTOTOYOYLTaxable returns, total~ N]@~ Vj� ~ N]@~ VW~ N]@~ ['~ N@S@~ [�,�>Less than $100,000~ O.@~ TK~ O.@~ TR:~ O.@~ Y]~ O&@~ Y|�)A>$100,000 under $500,000~ PP@~ U� �~ PP@~ UQ~ PP@~ Z� ~ OG@~ YDB$500,000 or more~ QB@~ W.v� ~ QB@~ W�~ QB@~ \2~ R3@~ ]P-|%Tax status, size of U.S. gross estatex Stock [3]�x Bonds [4]yxMixed mutual funds [5]� xCashy{4Number4Amount4Number'Amount4Number4Amount4Number'AmountJ~ )"@~ )$@~ )&@~ )(@~ )*@~ ),@~ ).@~ )0@LAll returns, total~ MJ@~ SB~ M5@~ S�~ M@~ Xv}~ N6@~ [�>Less than $100,000 O** T**~ O@~ Td@~ O~ Y O** Y**>$100,000 under $500,000 O**27T **4,452,978~ P@~ UP�A O** Y** O**8Y **446,378>$500,000 or more~ O:@~ T2~ O*@~ T� O**7Y **2,056,733~ O,@~ Y&N�:55235556!LNontaxable returns, total N** V**~ N~ V N** V** N** [**>Less than $100,000 O** T**~ O~ T O** T** O** Y** �l@! ��@" ��@# �Z@$ ��@% ��@& ��@ ' ��@( ��@) ��@* ��@+ �z@, ��@- ��@. ��@/ ��@0 �Z@1 ��@2 ��@3 ��@4 ��@5 �Z@6 ��@7 ��@8 ��@9 ��@: ��@; ��@< ��@= ��@ > ��@? ��@ >$100,000 under $500,000 O** T**~ O~ T O** T** O** Y**!>$500,000 or more !O** !T**~ !O~ !T !O** !T** !O** !Y**":"_"_"_"`"_"_"5"6#LTaxable returns, total~ #NJ@~ #VB~ #N5@~ #V�~ #N@~ #[v}~ #N6@~ #[�$>Less than $100,000 $O** $T**~ $O@~ $Td@ $O** $Y**~ $O $Y**%>$100,000 under $500,000 %O**27%T **4,452,978~ %P@~ %UP�A %O** %Y** %O**8%Y **446,378&^$500,000 or more~ &O:@~ &T2~ &O*@~ &T� &O**7&Y **2,056,733~ &O,@~ &Y&N�'|!'Money market accounts [6]'u'Insurance, net value'u('� Noncorporate business assets [7]'}'Mortgages and notes'-(J%Tax status, size of U.S. gross estate(w(t(w(t(�(~(w(�){)(Number)-Amount)(Number)(Amount)(Number)(Amount)(Number)-Amount*,~ *)1@~ *)2@~ *)3@~ *)4@~ *)5@~ *)6@~ *)7@~ *)8@+LAll returns, total~ +M*@~ +S�6� +M** +S**~ +M@~ +XbT~ +N@~ +[@,>Less than $100,000 ,O** ,T** ,O** ,T** ,O** ,Y** ,O** ,Y**->$100,000 under $500,000 -O**6-T **944,809 -O** -T** -O** -Y** -O**6-Y**96,544.>$500,000 or more~ .O@~ .TFS .O** .T** .O**5.Y **1,382,567~ .O~ .Y/:/5/5/2/3/5/5/5/6!0LNontaxable returns, total 0N** 0V**~ 0N~ 0V 0N** 0V** 0N** 0[**1>Less than $100,000 1O** 1T**~ 1O~ 1T 1O** 1T** 1O** 1Y**2>$100,000 under $500,000 2O** 2T**~ 2O~ 2T 2O** 2T** 2O** 2Y**3>$500,000 or more 3O** 3T**~ 3O~ 3T 3O** 3T** 3O** 3Y**4:4_4_4_4`4_4_45465LTaxable returns, total 5N**135V **2,313,658 5N** 5V**~ 5N@~ 5[bT~ 5N@~ 5[@6>Less than $100,000 6O** 6T** 6O** 6T** 6O** 6Y** 6O** 6Y**7>$100,000 under $500,000 7O**67T **944,809 7O** 7T** 7O** 7Y** 7O**67Y**96,5448+$500,000 or more~ 8O@~ 8Tx�.A 8O** 8T** 8O**58Y **1,382,567~ 8O~ 8Y8 !&9* Footnotes at end of table.9F9G9F9F9F9F9F9F9 !s:!kTable 1.--Nonresident Alien Estate Tax Returns obd in 1999: Gross Estate in the U.S., Outside the U.S., :1:@:1:1:1:1:1:1: !j;!band Worldwide, and U.S. Gross Estate by Type of Property, Deductions, Taxable Estate, Estate Tax, ;1;@;1;1;1;1;1;1; !O<!Gand Tax Credits, by Tax Status and Size of U.S. Gross Estate--Continued<1<@<1<1<1<1<1<1< !,=K$[Money amounts are in whole dollars]=E=D=E=E=E=E=E=E= !>|>v Other assets>s>vFuneral expenses>s>vExecutors' commissions>s>vAttorneys' fees>�> !-?J%Tax status, size of U.S. gross estate?w?t?w?t?w?t?w?�? !@ �l@A ��@B ��@C ��@D ��@E ��@F ��@G �Z@H ��@I ��@J ��@K ��@L �Z@M ��@N ��@O ��@ P ��@Q ��@R ��@S ��@T �z@U ��@V ��@W ��@X ��@Y �Z@Z ��@[ ��@\ ��@] ��@^ �Z@_ ��@@{@(Number@(Amount@(Number@(Amount@(Number@-Amount@(Number@-Amount@ A,~ A)9@~ A):@~ A);@~ A)<@~ A)=@~ A)>@~ A)?@~ A)@@A BLAll returns, total~ BM<@~ BS A~ BMA@~ BSA~ BM$@~ BX� ,A~ BND@~ B[h�0AB C>Less than $100,000~ CO@~ CT@~ CO@~ CTT@~ CO~ CY~ CO@~ CY@D>$100,000 under $500,000~ DO2@~ DUH� A~ DP1@~ DU@~ DO@~ DYX]"A~ DO5@~ DYP AE>$500,000 or more~ EO@~ ET � A~ EO*@~ EThA~ EO@~ EY YA~ EO.@~ EY�*AF:F5F5F2F3F5F5F5F6!GLNontaxable returns, total~ GN~ GV~ GN@~ GV@ GN** GV**~ GN@~ G[@@H>Less than $100,000~ HO~ HT HO** HT** HO** HT** HO** HY**I>$100,000 under $500,000~ IO~ IT IO**3IT**30,820 IO** IT** IO**5IY**26,425J>$500,000 or more~ JO~ JT~ JO~ JT JO** JT**~ JO~ JYK:K_K_K_K`K_K_K5K6LLTaxable returns, total~ LN<@~ LV A~ LN@@~ LV` A LN**10L[ **918,772~ LNA@~ L[�BM>Less than $100,000~ MO@~ MT@~ MO@~ MT~@~ MO~ MY~ MO@~ MYV@N>$100,000 under $500,000~ NO2@~ NUH� A~ NP*@~ NU`@ NO**4NY **601,772~ NO1@~ NY`- AOB$500,000 or more~ OO@~ OT � A~ OO.@~ OThA~ OO@~ OY YA~ OO.@~ OY�*AP|P�Other expenses/lossesP�P�Debts and mortgagesP�)P�!Marital and charitable deductionsP�#P�Total allowable deductions P�-QJ%Tax status, size of U.S. gross estateQ�Q{Q�Q{Q�Q{Q�Q~R{R(NumberR(AmountR(NumberR(AmountR(NumberR(AmountR(NumberR-AmountS,~ S)@@~ S)A@~ S)A@~ S)B@~ S)B@~ S)C@~ S)C@~ S)D@TLAll returns, total~ TML@~ TS�<�~ TM@@~ TSV~ TM"@~ TX��~ TNP@~ T[z�3U>Less than $100,000~ UO@~ UTGA UO** UT** UO** UY**~ UO@~ UY@V>$100,000 under $500,000~ VO<@~ VU F VO**21VT **1,909,868 VO** VY**~ VOA@~ VY1�W>$500,000 or more~ WO5@~ WT6~ WO(@~ WT�, WO**9WY **3,211,518~ WO7@~ WYfX:X5X5X2X3X5X5X5X6!YLNontaxable returns, total~ YN@~ YVd@~ YN@~ YV�*A~ YN@~ YVV2A~ YN@~ Y[�mZ>Less than $100,000 ZO** ZT** ZO** ZT** ZO** ZT** ZO** ZY**[>$100,000 under $500,000 [O**4[T**30,099 [O**6[T **883,204 [O** [T** [O**7[Y **1,787,771\>$500,000 or more~ \O~ \T~ \O~ \T \O**3\T **1,068,181 \O** \Y**]:]_]_]_]`]_]_]5]6^LTaxable returns, total~ ^NJ@~ ^Vnf�~ ^N;@~ ^VFj~ ^N@~ ^[�~ ^NL@~ ^[�_>Less than $100,000~ _O@~ _T4�A _O** _T** _O** _Y**~ _O@~ _YE@` �l@a ��@ b ��@c ��@d ��@e ��@f �z@g ��@h ��@i ��@j ��@k �Z@l ��@m ��@n ��@o ��@p �Z@q ��@r ��@s ��@t ��@u �z@v ��@w ��@x ��@ y �@z ��@{ ��@| �@} �^@~ �v@ �r@`>$100,000 under $500,000~ `O9@~ `U.E `O**15`T **1,026,521 `O** `Y**~ `O=@~ `YmIaB$500,000 or more~ aR5@~ aa6~ aR(@~ aa�, aR**6a] **2,143,337~ aR6@~ a]WAb|b�Taxable estateb�b�Adjusted taxable estateb�!b�Estate tax before creditsb� b�Allowable unified creditb�-cJ%Tax status, size of U.S. gross estatec�c{c�c{c�c{c�c~d{d(Numberd(Amountd(Numberd(Amountd(Numberd(Amountd(Numberd-Amounte,~ e)D@~ e)E@~ e)E@~ e)F@~ e)F@~ e)G@~ e)G@~ e)H@fLAll returns, total~ fM_@~ fSSG ~ fM_@~ fSnM ~ fM^@~ fXJB~ fN^@~ f[8Ag>Less than $100,000 gO**17gT **1,339,024~ gO1@~ gTn4A~ gO1@~ gYA~ gO1@~ gY Ah>$100,000 under $500,000~ hOQ@~ hUr~ hPQ@~ hU�y~ hOQ@~ hYҩ�~ hO@Q@~ hY+Ai>$500,000 or more~ iOB@~ iT�~ iOB@~ iT�~ iOB@~ iY~ iOB@~ iY(Aj:j5j5j2j3j5j5j5j6!kLNontaxable returns, total~ kN @~ kVغ.A~ kN @~ kVغ.A~ kN@~ kV@~ kN@~ k[ l@l>Less than $100,000 lO** lT** lO** lT** lO** lT** lO** lY**m>$100,000 under $500,000 mO**5mT **446,398 mO**8mT **1,006,956 mO**6mT**65,270 mO**7mY**79,554n>$500,000 or more~ nO@~ nT�!A~ nO~ nT~ nO~ nT~ nO~ nYo:o_o_o_o`o_o_o5o6pLTaxable returns, total~ pN]@~ pVj� ~ pN]@~ pV&� ~ pN]@~ p[rF�~ pN]@~ p[j^q>Less than $100,000~ qO.@~ qT~J~ qO.@~ qT~J~ qO.@~ qYXA~ qO.@~ qY�Ar>$100,000 under $500,000~ rOP@~ rU �<~ rPP@~ rU&~ rOP@~ rY�:�~ rOP@~ rY8�)As+$500,000 or more~ sOB@~ sT�~ sOB@~ sTښ�~ sOB@~ sY~ sOB@~ sY(A&t* Footnotes at end of table.tGtGtGtGtGtGtHtIsu!kTable 1.--Nonresident Alien Estate Tax Returns obd in 1999: Gross Estate in the U.S., Outside the U.S., u1u@u1u1u1u1u1u1jv!band Worldwide, and U.S. Gross Estate by Type of Property, Deductions, Taxable Estate, Estate Tax, v1v@v1v1v1v1v1v1Ow!Gand Tax Credits, by Tax Status and Size of U.S. Gross Estate--Continuedw1w@w1w1w1w1w1w1,xC$[Money amounts are in whole dollars]xExDxExExExExEx1ypyry�State death tax credity�y� Other creditsy�y� Estate taxy�yQz�I Tax status, size of U.S. gross estatezJz�z{z�z{z�z~{q{o{(Number{(Amount{(Number{(Amount{(Number{-Amount|,~ |)H@~ |)I@~ |)I@~ |)J@~ |)J@~ |)K@}? All returns, total~ }kI@~ }kA }c** }c**~ }b]@~ }d ~>Less than $100,000 ~l** ~l** ~c** ~c**~ ~c.@~ ~e0@>$100,000 under $500,000 l**34l**69,215 c** c**~ cP@~ ef��@��p@��F@��}@��F@��z@��r@��@��p@��P@���@���@���@���@���@���@���@��_@���@���@��J@��e@�� @�, �, >$500,000 or more~ l0@~ lxoA c** c**~ cB@~ eZ��:�m�m�f�f�f�g%�? Nontaxable returns, total~ �k~ �k~ �b~ �b~ �b~ �h�:�l�l�c�c�c�e"�? Taxable returns, total~ �kI@~ �kA �c** �c**~ �b]@~ �h �>Less than $100,000 �l** �l** �c** �c**~ �c.@~ �e0@�>$100,000 under $500,000 �l**34�l**69,215 �c** �c**~ �cP@~ �ef�7$500,000 or more~ �n0@~ �nxoA �i** �i**~ �iB@~ �jZ��;�A�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 thereafter (alternate valuation method).�/�����[2] Real estate category includes the value of all real estate, the value of personal residences, and the value of real estate partnerships.�/����[3] Stock category contains the value of corporate stock and stock in a closely held corporation. The value of mutual funds that are comprised mainly of stock is also included.�8���������[4] 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 �/�����&Y��QFederal, State, local government, foreign, and corporate bonds are also included.�/�&��&��&����[5] Mixed mutual funds category contains the value of funds that contain assets that are not identified. Therefore, this category may contain the value of stock, bonds, and other �/�&����&��assets in mutual funds.�/�&����&����[6] Money market accounts category contains 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.�9<��4NOTE: Detail may not add to totals due to rounding.�/a��YSource: IRS Statistics of Income Bulletin, Summer 2002, Publication 1136 (Rev. 08-2002.) �������%�,��, �, �, �, �, �, �, ��%��%��%��%�,<�, �, �, ��%��%= ��J�#> ��" ������������������������������