(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

Full text of "Individual income tax returns"

1 



BOSTON PUBLIC LIBRARY 



3 9999 063 



6 290 1 



L2 ,3>b/r, 



a 



Individual Income 
Tax Returns 

1984 



Returns Filed, 

Sources of Income, Exemptions, 
Itemized Deductions, and 
Tax Computations 



^^^' 




■©Svxo'' 



^ Statistics of Income Division 
1^ internal Revenue Service 
Publication 1304 (Rev. 11-86) 



Uij.r'CiitYv^nV 



^ JAN 12 1987 



BOSTON PUBLIC ' 

"-NT OOCUy£NTS 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 



Publication 1304 (Rev. 11-86) 



Lawrence B. Gibbs 

Commissioner 

M. Eddie Heironimus 

Associate Commissionier 
(Data Processing) 

Dominic E. Pecorella 

Assistant Commissioner 

(Returns and Information Processing) 

Fritz Scheuren 

Director, Statistics of Income Division 

Michael Coleman 

Chief, Individual Statistics Branch 



This report contains data on sources of income, adjusted gross income, 
exemptions, deductions, taxable income, income tax, tax credits, self- 
employment tax, tax withheld, and tax payments. Classifications are by tax 
status, size of adjusted gross income, and marital status. Data on high income 
returns are contained in Section 4 of this report. 

Additional unpublished information from individual income tax returns, 
classified by size of adjusted gross income, is available on a reimbursable 
basis. A public-use computer tape file — the Individual Tax Model File — 
containing the records selected for the Statistics of Income sample is also 
available on a reimbursable basis. This file is suitable primarily for making 
national level estimates. 



Suggested Citation 

internal Revenue Service 
Statistics of Income — 1984 
Individual Income Tax Returns 
U.S. Government Printing Office 
Washington, DC 1986 

Library of Congress Card No. 



For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402 



NEW STATISTICAL SERVICES 



(Available from Statistics of Income Division) 

As part of the Statistics of Income program a series of new services is now being offered (see below). 
Detailed information on thiese statistical services can be obtained by writing to Director, Statistics of In- 
come Division (D:R:S), Interna* Revenue Service, 1111 Constitution Avenue, N.W., Washington, D.C. 
20224. Purcfiase is by check made payable to the IRS Accounting Section. 

Studies of International Income and Taxes* Publication 1267 - Price $45.00 

Purchase price includes a 516-page document for 1979-83 that presents information from 13 Statistics of In- 
come studies in the international area, including: 



Foreign activity of 
U.S. corporations 

Activity of foreign 
corporations in the U.S. 



Foreign interests in U.S. 

corporations 
Statistics related to individuals, 

trusts, and estates 



Data presented by- 
geographical area or 
industrial activity, 
as well as other 
classifiers 



Purchasers of this service also will be provided with additional information for one year as it becomes 
available. The one year period for receiving additional information can be extended at a cost of $35.00 per 
year. A long-term subscription ($150) includes the compendium and additional information as it becomes 
available through August 1990. (The next compendium is scheduled for release in September 1990.) 

Individual Income Tax Returns, Publication 1304 — Price $30.00 

Purchase price includes a 135-page document for 1984 presenting Statistics of Income data and tables on: 



Sources of Income 
Exemptions 



• Itemized deductions 

• Tax Computations 



Data presented by -- 
size of adjusted gross 
income, marital status 



Purchasers of this service also will be provided with additional articles relating to 1984 data and 
preliminary 1985 data as they become available and will be notified of future statistical releases relating to 
individual income tax returns. 

Partnership Returns, Publication 369 — Price $22.00 

Purchase price includes a 314-page document for 1978-82 presenting previously unpublished Statistics of 
Income data for 1980, 1981 and 1982, as well as data previously issued in other publications. Features in- 
clude: 



Number of partnerships 
Limited partnerships 
Receipts 
Cost of sales 
and operations 



• Deductions 

• Net income 

• Capital gains 



Data presented by ~ 
industry 

size of total assets 
state 
number of partners 



Purchasers of this service also will be provided with data for 1983 and 1984 as they become available and 
will also be notified of future statistical releases relating to partnership returns. 

Other Services - Price dependent on the request 



• Unpublished tabulations 
from SOI. program are 
available. Includes 
detailed tables under- 
lying those published 
in SOI Bulletin. 



Special tabulations 
produced to user 
specifications. 



• Public use tape files, 
including the 
Individual Tax Model 
(1978-1984), among 
others. (Earlier files 
are available from the 

Machine-Readable 
Branch (NNSR) of the 
National Archives, 
Washington, DC 20408 



BUSINESS SOURCE BOOKS 

(Available from Statistics of Income Division) 

In addition to the Corporation Source Book, two others are now being offered by the Statistics of Income 
Division (see below). Information can be obtained by writing to Director, Statistics of Income Division 
(D:R:S) at the address above. Purchase of Source Books should be made at time of request by check 
payable to the IRS Accounting Section. 

Corporation Source Book, 1983, Publication 1053 - Price $175.00 

This is a 480-page document that presents detailed income statement, balance sheet, tax and investment credit 
Items by major and minor industries and size of total assets. This report is part of an annual series and can be 
purchased for $1 75 (years prior to 1 982 at $1 50). A magnetic tape containing the tabular statistics for 1 983 can be 
purchased for $1,500. 

Partnership Source Book, Publication 1289 - Price $30.00 

This is a 291 -page document showing key partnership data for 1957 through 1983, at the minor, major and 
division industry level. Includes a historical definition of terms section and a summary of legislative changes 
affecting partnerships during that period. Tables feature: 



Number of partnerships 
Number of partners 
Business receipts 



Depreciation 

Taxes paid deductions 

Interest paid 



Payroll 

Payments to partners 

Net Income 



Purchasers of this service also will be advised of the release of subsequent years' data. A magnetic tape 
containing the tabular statistics can be purchased for an additional $200. 

Sole Proprietorship Source Book - In preparation 

This Source Book is a companion to that for partnerships, shown above. It Is expected to be available later 
in 1986. Included will be data on: 



• Number of businesses 

• Business receipts 

• Interest paid 



• Depreciation 

• Taxes paid deductions 



• Payroll 

• Net Income 



As with Partnerships, a magnetic tape will also be available. 



OTHER PUBLICATIONS 

(Available from Superintendent of Documents GPO, Washington, D.C. 20402) 

The Statistics of Income (SOI) Bulletin (Quarterly), Publication 1136 

Subscription price $20.00; Single copy price $5.50 

The SOI Bulletin provides the earliest published financial statistics from the various types of tax and Infor- 
mation returns filed with the Internal Revenue Service. The Bulletin also includes information from periodic or 
special analytical studies of particular interest to tax administrators and economists. 

Statistics of Income - 1983, Corporation Income Tax Returns, Publication 16 



Presents Information on ~ 



Receipts 
Deductions 
Net income 



• Taxable income 

• Income tax 

• Tax credits 



Distributions to stock- 
holders 
Assets 
' Liabilities 



Data classified by- 

• industry 

• accounting period 

• size of total assets 

• size of business receipts 



Contents 



Section 1 

Introduction, Changes in Law, Sources of the Data, Description of the 

Sample and Limitations of the Data 1 

Requirements for Fi ling 1 

Changes in Law 3 

Sample Selection 4 

Sample Design and Selection Criteria 4 

Method of Estimation 5 

Sampling Variability and Confidence Intervals 5 

Processing and Management of the Sample 5 

Limitations of the Data 7 

Section 2 

Basic Tables 

Part 1 - Returns Filed and Sources of Income 10 

Part 2 - Exemptions and Itemized Deductions 57 

Part 3 - Tax Computations 68 

Section 3 

Explanation of Terms 85 

Section 4 

High Income Returns: Taxable and Nontaxable 103 

Section 5 

1984 Forms and Instructions 123 

Section 6 

Index 1 61 

User Survey Form 



Section 1 



Introduction, Changes in Law, 

Sources of the Data, Description of the 

Sample, and Limitations of the Data* 



million Forms 
nation's tax- 

for Tax Years 

In addition, 

and 1984 are 

for 1984 in- 



The statistics presented in this report are 
estimates based on a stratified probability sample of 
individual income tax returns, selected before audit, 
and represent coverage of the 99.4 
]M0, 1040A and 1040EZ filed by the 
payers for Tax Year 1984. 

Table A shows selected tax items 
1970, 1975, 1980, 1983 and 1984. 
percent changes for Tax Years 1983 
shown. The number of returns filed 
creased by approximately 3.1 million returns and 
adjusted gross income increased by approximately $197 
billion compared with 1983. This was an increase of 
approximately 3.2 percent in returns filed and an 
increase of approximately 10.2 percent in adjusted 
gross income. However, despite the tax rate re- 
duction in effect for 1984, taxable income and total 
income tax increased by approximately the same 
percentage rate as adjusted gross income. 

• REQUIREMENTS FOR FILING 

The Internal Revenue Code of 1954, as amended, 
provided the legal basis for tax activity detailed in 
the tables. For Tax Year 1984, as for previous tax 
years, the principal criteria that determined the 
general filing requirements were gross income, filing 
status, and age. Gross income included all income 
received in the form of money, property, and services 
that was not expressly exempt from tax. A return had 
to be filed by: 

(1) a single person (other than a surviving 
spouse) under age 65 with gross income of at 
least $3,300; 

(2) a single person (other than a surviving 
spouse) age 65 or over with gross income of at 
least $4,300; 

(3) a surviving spouse under age 65 with gross 
income of at least $4,400; 

(4) a surviving spouse age 65 or over with gross 
income of at least $5,400; 

(5) a married couple, filing a joint return, with 
both spouses under age 65 and with a combined 
gross income of at least $5,400; 

(6) a married couple, filing a joint return, with 
one spouse age 65 or over and with a combined 
gross income of at least $6,400; 

(7) a married couple, filing a joint return, with 
both spouses age 65 or over and with a com- 
bined gross income of at least $7,400; and 



(8) a married person regardless of age whose 
spouse was filing a separate return, if that 
married person had a gross income of at least 
$1,000. 

Notwithstanding these provisions, there were six 
additional filing requirements. Specifically, an 
individual had to file a return for Tax Year 1984 if 
that individual: 

(1) was claimed as a dependent on another person's 
return and had "unearned income" (such as 
trust distributions, interest, or capital 
gains) of $1,000 or more; 



(2) 



was liable for any of the following taxes: 

-social security tax on unreported tip income 

-uncollected social security tax or Railroad 

Retirement Tax Act (RRTA) tax on reported tip 

income 

-alternative minimum tax 

-tax on premature IRA distributions 

-tax from recapture of investment credit 



(3) received advanced earned income payments; 



(4) had net earnings of at 
self-employment income; 



least $400 from 



(5) had wages of $100 or more from a church or 
qualified church-controlled organization that 
was exempt from employer social security 
taxes; or 

(6) had gross income of at least $1000 and ex- 
cluded income from sources within U.S. 
possessions. 

These filing requirements applied to all U.S. 
citizens, residents of Puerto Rico, resident aliens 
for the entire tax year, certain dual -status tax- 
payers, and certain nonresident aliens married to 
U.S. citizens or residents. 

In addition, data shown in these tables cover 
returns from taxpayers who did not meet the general 
or specific filing requirements but were eligible and 
did file for a refund or an earned income credit. 

Most taxpayers were required to file tax returns 
within three and one-half months after the close of 
their accounting periods. Since most individuals use 
a calendar year period, nearly all returns were due 
by April 15, 1985. However, each taxpayer could be 
granted, upon request, one automatic four-month 
extension of time to file. U.S. citizens residing or 
traveling outside the United States and Puerto Rico 
on the due date were automatically granted (without 
requesting) a two-month extension. 



*This report was prepared under the direction of Susan Hostetter, Chief, Returns 
Analysis Section, Individual Statistics Branch. David Barker was responsible for 
overall production. Text was prepared by Terry Smith and Bonnye Walker, and was 
reviewed by David Paris, Assistant Branch Chief, Individual Statistics Branch. 
Typing support was provided by Dorothy Farmer. 



Individual Returns/1984 



Table A. --Selected Income and Tax Items for Selected Years, 1970-1984 

[All figures are estimates based on samples--money amounts are in thousands of dollars] 



Item 



1970 



1975 



1980 



1983 



1984 



Percent 

change, 1983 

to 1984 



(1) 



(2) 



(3) 



(4) 



(5) 



_16J_ 



All returns 

Form 1040 returns 

Form 1 040A returns 

Form 1040EZ returns 

Total income, amount 

Adjusted gross income less deficit 

Salaries and wages: 

Number of returns 

Amount 

Interest received: 

Number of returns 

Amount 

Dividends in adjusted gross income: 

Number of returns 

Amount 

Business or profession net income less 
loss: 

Number of returns 

Amount 

Net Capital gain less loss: 

Number of returns 

Amount 

Pensions and annuities in adjusted 
gross income: 

Number of returns 

Amount 

Rents and royalties net income less 
loss: 

Number of returns 

Amount 

Partnership and S Corporations: 

Number of returns 

Amount 

Farm net income less loss: 

Number of returns 

Amount 

Total statutory adjustments: 

Number of returns 

Amount 

Individual Retirement Arrangement: 

Number of returns 

Amou nt 

Self-employed retirement (Keogh): 

Number of returns 

Amount 

Married couple who both work: 

Number of returns 

Amount 

Exemptions: 

Number of exemptions 

Number, age 65 or over 

Total deductions: 

Number of returns 

Amount 

Total itemized deductions: 

Number of returns 

Amou nt 

Medical and dental expense 

Taxes paid 

Interest paid 

Contributions 

Taxable income: 

Number of returns 

Amount 

Income tax before credits: 

Number of returns 

Amount 

Total tax creditsl^ 

Child care credit 

Credit for the elderly and disabled.. 

Residential energy credit 

Foreign tax credit 

Investment credit 

Income tax after credits , 

Total income tax: 

Number of returns 

Amount 



74,279,831 

N/A 

N/A 

N/A 

639,357,791 

631,692,540 

66,965,659 
531,883,892 

32,630,355 
22,021,267 

7,729,939 
15,806,924 



6,159,985 
30,554,201 

7,962,663 
9,006,683 



3,249,558 
7,878,808 



6,557,498 
3,232,817 

n.a. 
12,637,912 

3,026,530 
2,788,713 

6,370,552 
7,665,251 

N/A 
N/A 

591,655 
847,692 

N/A 
N/A 

204,126,402 
8,904,331 

73,862,448 
120,549,755 

35,430,047 
88,178,487 
10,585,749 
32,014,673 
23,929,477 
12,892,732 

59,593,598 
401,154,285 

59,596,755 

84,156,6951/ 

369,610 

N/A 

167,656 

N/A 

169,623 

30,554 

83,787,323 

59,317,371 
83,909,311 



82,229,332 

54,527,726 

27,701,606 

N/A 

962,886,872 

947,784,873 

73,520,046 
795,399,462 

40,378,240 
43,433,554 

8,853,491 
21,892,126 



7,242,542 
39,421,478 

7,574,823 
14,071,893 



5,088,937 
20,886,871 



7,143,812 
5,202,078 

n.a. 
12,811,091 

2,755,041 
3,563,325 

9,024,255 
15,101,999 

1,211,794 
1,436,443 

595,892 
1,603,788 

N/A 
N/A 

212,202,596 
9,937,208 

81,585,541 
233,181,778 

26,074,061 
122,260,601 
11,422,312 
44,141,289 
38,885,282 
15,393,331 

65,852,602 
595,492,866 

65,854,734 

132,452,044 

8,069,846 

N/A 

128,968 

N/A 

381,985 

1,593,150 

124,382,197 

61,490,737 
124,526,297 



93,902,469 

57,122,592 

36,779,877 

N/A 

1,642,345,558 

1,613,731,497 

83,802,109 
1,349,842,802 

49,019,575 
102,009,444 

10,738,982 
38,761,253 



8,881,119 
55,129,154 

9,970,921 
30,029,074 



7,373,704 
43,339,736 



8,208,132 
4,105,381 

n.a. 
10,099,346 

2,608,430 
-1,792,466 

13,148,919 
28,614,061 

2,564,421 
3,430,894 

568,936 
2,007,666 

N/A 
N/A 

227,925,098 
11,847,168 

88,491,251 
346,000,155 

28,950,282 
218,028,139 
14,972,082 
69,404,275 
91,187,006 
25,809,608 

88,104,696 
1,279,985,360 

76,135,819 

256,294,315 

7,215,839 

956,439 

134,993 

562,141 

1,341,675 

3,288,415 

249,078,475 

73,906,244 
250,341,440 



96,321,310 
61,211,264 
19,453,863 
15,656,183 
2,023,982,876 
1,942,589,865 

83,120,588 
1,644,572,655 

57,076,334 
153,805,163 

13,326,556 
48,556,703 



10,682,124 
60,359,154 

10,917,709 
49,407,678 



10,120,721 
69,813,961 



8,643,803 
-5,387,351 

4,867,695 
-527,556 

2,710,044 
-9,294,484 

34,837,711 
81,393,011 

13,613,167 
32,060,627 

656,038 
2,937,980 

22,557,433 
19,762,365 

234,390,944 
14,819,860 

90,816,724 
448,667,1941/ 

35,230,292 
309,633,773 

18,074,335 

99,750,645 
134,691,655 

37,677,955 

90,816,724 
1,544,872,497 

80,610,882 

279,841,890 

8,190,737 

2,051,462 

116,324 

549,024 

617,749 

4,161,453 

271,651,153 

78,016,323 
274,181,323 



99,438,708 
64,533,502 
18,431,641 
16,473,565 
2,229,649,431 
2,139,904,356 

85,925,617 
1,807,137,587 

62,059,703 
176,369,305 

14,259,407 
48,640,734 



11,237,218 
70,766,610 

12,558,688 
54,519,368 



11,551,051 
80,447,934 



9,100,525 
-9,482,800 

5,203,592 
-2,268,204 

2,694,420 
-13,095,506 

37,025,796 
89,745,075 

15,232,856 
35,374,424 

648,958 
4,072,409 

24,126,180 
22,407,621 

240,886,327 
15,890,548 

94,855,579 
499,585,19/1/ 

38,203,092 
358,876,015 

21,450,276 
115,245,288 
158,176,338 

42,119,812 

94,178,183 
,701,365,731 

84,440,481 

306,686,024 

9,263,308 

2,648,834 

107,002 

645,093 

738,014 

6,347,422 

297,422,715 

81,639,509 
301,923,057 



3.2 

5.4 

-5.3 

5.2 

10.2 

10.2 

3.4 
9.9 

8.7 
14.7 

7.0 
.2 



5.2 
17.2 



15.0 
10.3 



14.1 
15.2 



5.3 
-76.0 

6.9 
-329.9 

-.6 
-40.9 

6.3 
10.3 

11.9 
10.3 

-1.1 
38.6 

7.0 
13.4 

2.8 
7.2 

4.4 
11.3 

8.4 
15.9 
18.7 
15.5 
17.4 
11.8 

3.7 
10.1 

4.8 
9.6 
13.1 
29.1 
-8.0 
17.5 
19.5 
52.5 
9.5 

4.6 
10.1 



n.a. Not available 

N/A Not applicable 

V Includes total itemized deductions, charitable contribu- 
tions for nonitemizers, and zero bracket amount on nonitem- 
ized deductions. 



2/ Includes surcharge of $2,018,078,000. 

y Includes credits not shown separately below. 

NOTE: Detail may not add to total because of rounding. 



Individual Returns/1984 



CHANGES IN LAW 

As a result of the Tax Reform Act of 1984, the 1983 
Social Security Amendments Act and Railroad Retire- 
ment Solvency Act, and the Tax Equity and Fiscal 
Responsibility Act of 1982, certain new tax pro- 
visions affected 1984 income tax returns. Most of 
these tax law changes pertaining to individual 
returns are reflected in this report. Likewise, the 
final tax rate reduction mandated by the Economic 
Recovery Act of 1981 is reflected in the 1984 tax 
tables and tax rate schedules. 

All major changes are listed below in alphabetical 
order. 

Section 3 contains more detailed explanations and 
definitions of terms used in this report. 

Backup Withholding 

For Tax Year 1984, a backup withholding rule was 
enacted to insure that certain income payments were 
reported and that income tax was collected for them. 
Such payments, reported by financial institutions or 
other businesses, were generally not subject to 
withholding. However, if the taxpayer failed to 
comply with any of the following conditions the 
financial institution or business would have enforced 
a 20 percent backup withholding: 

(1) providing the financial institution or busi- 
ness the correct social security or other 
taxpayer identification number in the required 
manner, 

(2) providing adequate certification to allow ex- 
emption from backup withholdings, or 

(3) accurately reporting all interest, dividends, 
and other reportable payments for the previous 
year. 

Capital Gain Holding Period 

The capital gain holding period for certain assets 
acquired during Tax Year 1984 was reduced. For 
long-term gains or losses from assets purchased after 
June 22, 1984, the holding period was reduced from 
"more than one year" to "more than six months". For 
short-term gains or losses from assets acquired after 
June 22, 1984, the holding period was reduced to six 
months or less. 

Contributions Deduction for Nonitemizers 

Beginning with Tax Year 1984, taxpayers who did not 
itemize deductions could deduct 25 percent of the 
first $300 ($150 if married filing separately) of 
qualifying charitable contributions. Therefore, 
taxpayers could deduct as much as $75 ($37.50 if 
married filing separately) in computing taxable 
income. 

For Tax Years 1982 and 1983, the deduction of 25 
percent of contributions applied only to the first 
$100 ($50 if married filing separately) of qualifying 
contributions thus limiting the deductible amount to 
$25 ($12.50 if married filing separately). 

Credit for the Elderly and Permanently and Totally 
Disabled ~ 

For Tax Year 1984, the eligibility requirements for 
the credit for the elderly were changed. The re- 
quirements were modified to include certain taxpayers 
previously eligible for the disability income ex- 
clusion (repealed for Tax Year 1984). The new credit 
for the elderly and permanently and totally disabled 



applied to individuals (1) who were age 65 or older 
or (2) who were under age 65, retired with a per- 
manent and total disability, and who received taxable 
income from a public or private employer because of 
that disability. 

Qualifying individuals determined the base amount 
of income on which to figure the credit from an 
allowable amount of income classified by filing 
status and age. However, permanently and totally 
disabled individuals under age 65 had to determine 
their base amount as the lesser of the allowable 
amount or taxable disability income. The base amount 
for both qualifying groups was further reduced by the 
sum of nontaxable social security benefits, railroad 
retirement and veterans pensions, other nontaxable 
pensions, and one-half of adjusted gross income in 
excess of a set amount which was also classified by 
filing status and age. Lastly, the actual credit was 
computed as 15 percent of the base amount. 

Foreign Earned Income Exclusion 

The scheduled $5,000 increase in the foreign earned 
income exclusion did not become effective for Tax 
Year 1984, but was delayed until Tax Year 1988. Thus 
the maximum exclusion was still limited to $80,000. 
For Tax Year 1984, the limit for deduction of 
"reasonable" amounts of employer-provided foreign 
housing increased by $263 to $6,878. 

General Business Credit 

As a result of the Tax Reform Act of 1984, a major 
revision was made in the calculation of certain 
income tax credits. The investment credit, jobs 
credit, and alcohol fuels credit were each separately 
computed and the totals were combined into a new 
single credit, the general business credit. Tax- 
payers claiming more than one of the business credits 
were required to summarize them on a new form. Form 
3800, General Business Credit. The general business 
credit was limited to 100 percent of the first 
$25,000 ($12,500 for married persons filing separ- 
ately) of "adjusted tax liability" plus 85 percent of 
the excess. If the current year general business 
credit exceeded the tax liability limitation and 
could not be used for Tax Year 1984, the unused 
amount could be carried back to the three preceding 
tax years. Any unused credit after carryback could 
be carried forward for 15 years after the year of the 
credit. Additionally, all carryforwards of unused 
investment credit, jobs credit, and alcohol fuels 
credit from 1983 were added together and reported on 
Form 3800. 

Taxpayers claiming a single credit or the carry- 
forward for a single credit did not have to file Form 
3800, but were required to use only the appropriate 
form for the particular credit or credit carryforward. 

Income Averaging 

Beginning for 1984, the computation for income 
averaging changed. The base period was reduced from 
four years to three years, thus only including the 
three years immediately preceding the computation 
year. In addition, the taxpayer's taxable income for 
1984 had to exceed 140 percent of average taxable 
income for the three-year base period. Previously, 
the taxpayer's current-year taxable income only had 
to exceed 120 percent of the average base period 
income. 

Individual Retirement Arrangements 

Beginning with Tax Year 1984, deductions for an 
Individual Retirement Arrangement (IRA) were allowed 



Individual Returns/1984 



only for contributions made prior to the filing due 
date of the return, in most cases, April 15, 1985. 
Previously taxpayers could make IRA contributions 
until the due date for filing their returns, in- 
cluding extensions of time to file. 

Medical and Dental Expenses 

For Tax Year 1984, amounts paid for medicine and 
drugs or insulin were deductible only if they were 
for prescribed medicine and drugs or insulin. In 
addition, taxpayers could deduct a maximum of $50 per 
day for certain lodging expenses incurred for medical 
care. The medical and dental expense deduction was 
still limited to the excess over 5 percent of ad- 
justed gross income. 

Nonbusiness Casualty and Theft Losses 

For Tax Year 1984, taxpayers were still allowed to 
deduct unreimbursed nonbusiness casualty and theft 
losses to the extent that the net loss for each such 
casualty or theft exceeded $100 and the combined 
amount for all net losses during the year exceeded 10 
percent of adjusted gross income. However, if the 
computation of a single nonbusiness casualty or theft 
loss resulted in a gain, the amount was treated as a 
capital gain and reported on the Schedule D. Gains 
were realized if total reimbursements exceeded total 
cost or fair market value for the items. Depending 
on the holding period for the lost asset, the amounts 
were treated as either short or long-term capital 
gains. 

Social Security and Railroad Retirement Benefits 

As a result of the 1983 Social Security Amendments 
and Railroad Retirement Solvency Acts, a percentage 
of social security benefits (or tier 1 railroad 
retirement benefits) were subject to tax for Tax Year 
1984. The amount of benefits that had to be included 
in taxable income was the lesser of half the benefits 
received for the year or half the excess over a 
specified base amount of the sum of the taxpayer's 
modified adjusted gross income (AGI) and half of the 
benefits. Modified adjusted gross income was the 
taxpayer's AGI plus the following: 

(1) any tax-exempt interest, 

(2) the two-earner married couple deduction, 

(3) the foreign earned income exclusion and the 
foreign housing deduction, and 

(4) the exclusion for income from U.S. possessions 
and Puerto Rico. 

The base amount that applied was $25,000 for single 
persons, $32,000 for married couples filing jointly, 
$25,000 for married persons filing separately and not 
living with their spouse, and zero for married per- 
sons filing separately and living together. 

Tier 2 railroad retirement benefits were treated as 
pension and annuity income, such as those paid by 
private firms. Consequently, these benefits were 
subject to Federal income tax. Other payments re- 
ceived under the Railroad Unemployment Insurance Act 
that were not compensation for on-the-job injuries 
were also taxable. 

Tax Rate Reduction 

The final 10 percent tax rate reduction, mandated 
by the Economic Recovery Tax Act of 1981, was re- 
flected in the 1984 tax tables and tax rate schedules. 



Total Tax Credits 

As a result of the Tax Reform Act of 1984 the 
credits portion of Form 1040 was revised. A new 
category, "total personal credits", was introduced. 
The credit consisted of the child care credit, credit 
for the elderly and permanently and totally disabled, 
residential energy credit, and political contri- 
butions credit. The sum of these credits was sub- 
tracted from "income tax before credits" to arrive at 
"income tax after personal credits," also a new 
category. 

For purposes of this report, the remaining credits 
are the foreign tax credit, general business credit, 
research and experimentation credit, and "other" tax 
credits. 

SAMPLE SELECTION 

The statistics in this report were estimated from 
a stratified probability sample of unaudited 
Individual Income Tax Returns, Forms 1040, 1040A, and 
1040EZ filed by U.S. citizens and residents. The 
sample was designated at the National Computer Center 
and was processed in each of the ten Internal Revenue 
Service (IRS) Centers during Calendar Year 1985. The 
total sample of 94,422 returns was selected from a 
population of 99,579,174 returns. 

All returns processed during 1985 were subjected 
to sampling except tentative and amended returns. 
Tentative returns were not subjected to sampling 
because the revised returns may have been sampled 
later on, while amended returns were excluded because 
the original returns had already been subjected to 
sampling. A small percentage of returns were not 
identified as tentative or amended until after 
sampling. These returns along with those returns 
that contained no income information were excluded 
from the tables in this report. Sample returns 
representing approximately 140,000 returns were 
excluded from the tables. 

The estimates in this report are intended to 
represent all returns filed for Income Year 1984. 
While about 98 percent of the returns processed 
during Calendar Year 1985 were for Income Year 1984, 
a few were for noncalendar years ending during 1984 
and 1985 and some were returns for prior years. 
Returns for prior years were used in place of 1984 
returns received and processed after December 31, 
1985. This was done in the belief that the 
characteristics of returns due but not yet filed 
could best be represented by the returns for previous 
income years that were processed in 1985. Therefore, 
data for Tax Year 1984 may include amounts of minimum 
tax (or other discontinued items) reported on returns 
filed in 1985. 

SAMPLE DESIGN AND SELECTION CRITERIA 

Data from Forms 1040, 1040A, and 1040EZ processed 
to the IRS Individual Master File System at the 
National Computer Center during Calendar Year 1985 
were stratified, by computer, into sample strata. 
These strata were based on the larger of total income 
or total loss amounts and the size of business plus 
farm receipts. In addition they were based on the 
presence or absence of a Form 2555, Foreign Earned 
Income; a Form 1116, Computation of Foreign Tax 
Credit; a Schedule C, Profit or (Loss) From Business 
or Profession; and a Schedule F, Farm Income and 
Expenses. Nineteen variables were used to derive the 
total income and loss amounts. 

Returns were then selected from the sample strata 
using two methodologies. One method used certain 
ending digits of the Social Security Number (SSN) and 
the second method used ending digits of random 



Individual Returns/1984 



numbers generated from transformations of the SSN. 
The sampling rates ranged from 0.03 percent to 100 
percent. 

Table B contains the number of returns in the 
population and sample by sample stratum for the 
United States and State Groups. The State Groups 
were formed on the basis of total number of Forms 
1040, 1040A, and 1040EZ filed for each State. The 
sampling rates of each State Group were identical. A 
comparison of the population counts in Table B with 
the total shown in the national tables of this report 
will disclose a small difference. This difference is 
the result of having excluded approximately 140,000 
returns (see above). 



METHOD OF ESTIMATION 

Weighting factors were obtained by dividing the 
computer population count of returns in a sample 
stratum by the number of sample returns for that 
stratum. The weighting factors were then converted 
to "integer weighting factors" which were applied to 
each return. For example, if a weight of 44.24 was 
computed for a stratum, 24 percent of the sample 
returns in that stratum would receive an integer 
weight of 45, and 76 percent a weight of 44. One set 
of weighting factors was computed for each State 
Group. These two sets of weighting factors were used 
to generate all of the estimated numbers of returns 
and amounts in this report. 

SAMPLING VARIABILITY AND CONFIDENCE INTERVALS 

The particular sample used in this study is one 
of a large number of all possible samples that could 
have been selected using the same sample design. 
Estimates derived from the different samples would 
differ from each other. The deviation of a sample 
estimate from the average of all possible samples is 
called the sampling error. The standard error of an 
estimate is a measure of the variation among the 
estimates from the possible samples and thus is a 
measure of the precision with which an estimate from 
a particular sample approximates the average result 
of all possible samples. 

The coefficient of variation (CV) is the standard 
error of the estimate expressed as a percent of the 
estimate. Table 1.4 CV contains computed CV's for 
many estimates in this report. The CV's were derived 
from using the sum-of -squares method. 

The sample estimate and an estimate of its 
standard error permit the construction of interval 
estimates with prescribed confidence that the 
interval includes the population value. For example, 
from Table 1.4, the amount estimate, X, for State 
income tax refunds is $7,038 billion and its related 
coefficient of variation, CV{X), is 1.43 percent. 
The standard deviation (error) of the estimate, 
SE(X), is needed to construct the interval estimate 
and its coefficient of variation: 



SE(X) = X • CV(X) 

= ($7,038 billion) 
= $0,101 billion 



(0.0143) 



This SE(X) value is then subtracted from and 
added to the estimate, X, to construct a 68 percent 
confidence interval estimate. The interval is cal- 
culated using the formula: 

(X - SE(X)) < Y < (X + SE(X)) 



where Y is the population value estimated by X. 
Based on these data, the interval estimate is from 
$6,937 billion (7.038 - 0.101) to $7,139 billion 
(7.038 + 0.101). 

A conclusion that the average estimate of State 
Income Tax Refunds lies within an interval computed 
in this way would be correct for approximately two- 
thirds of all possible similarly selected samples. 
To obtain this interval estimate with 95 percent 
confidence, multiply the SE(X) value by two. For 
these data, the resulting interval would be from 
6.836 billion to $7,240 billion. 

Whenever a weighted frequency is less than 3, the 
estimate and its corresponding amount are combined or 
deleted in order to avoid disclosure of information 
for specific taxpayers. These combinations and 
deletions are indicated by a double asterisk (**) and 
by a dagger (■]-), respectively. Estimates based on 
less than 10 sampled returns are considered to be 
unreliable. These estimates are noted by a single 
asterisk (*) to the left of the data unless all of 
the sampled returns are selected with certainty (at 
the 100 percent rate). 

Further details concerning confidence intervals, 
including the approximation of CV's for combined 
sample estimates, may be obtained by writing to the 
Statistics of Income Division, D:R:S:I, Internal 
Revenue Service, 1111 Constitution Avenue, N.W., 
Washington, DC 20224. 

PROCESSING AND MANAGEMENT OF THE SAMPLE 

While the sample was being selected, the selection 
process was monitored by applying prescribed sampling 
rates for each stratum to the population for that 
stratum. A follow-up was required to reconcile dif- 
ferences between the actual number of returns sel- 
ected and the expected number. 

In transcribing and tabulating the information 
from the returns in the sample, checks were imposed 
to improve the quality of the resulting estimates. 
Incorrect or missing entries on the sampled record 
were altered during statistical editing to make them 
consistent with other entries on the return and 
accompanying schedules. Data were also adjusted 
during editing in an attempt to achieve consistent 
statistical definitions. For example, a taxpayer may 
have reported director's fees on the other income 
line of the Form 1040 return. If this situation had 
been detected during statistical editing, the amount 
of director's fees would have been included in 
salaries and wages in the sample record. 

Quality of the sample data was controlled at the 
IRS service centers by means of a continuous 
verification system that used computer tests to check 
for mathematical errors and inconsistent data. In 
addition, these tests identified items and areas of 
returns where SOI editors were required to transcribe 
additional data that is not available from revenue 
processing files. 

After the completion of service center review, 
data -; f-. ther validated, tested, and lastly 
balanced at the Detroit Data Center. Adjustments and 
imputation for selected fields were used to make each 
record internally consistent. Data were then 
tabulated. 

A small subsample of returns was selected and 
independently reviewed, analyzed, and processed for a 
quality measurement evaluation. 

Finally, prior to publication, all statistics and 
tables were reviewed for accuracy and reasonableness 
in light of provisions of the tax laws, taxpayer 
reporting variations and limitations, economic 
conditions, comparability with other statistical 
series, and statistical techniques used in data 
processing. 



Individual Retum8/1984 



Table B. --Number of Forms 1040, I040A and I040EZ in the Population and Sample, 1984 



Description of the sample strata 



Form 1040 returns only with adjusted gross income of $200,000 and over with n 
income tax after credits and no additional tax for tax preferences, total. 



Form 1040 returns only with combined Schedule C (business or profession) net 
profit or net loss of J200,000 and over, total 



Larger of total income amounts 
or total loss amounts 



Size of business receipts 
plus farm receipts 



Forms 1040 only with Form 2555. 
Under Jl, 000, 000 



Under $20,000,000. 



$1,000,000 and over. 
Under $i, 000, 000 



Any amount 

$20,000,000 and over 



Forms 1040 only with Form 
Under $1,000,000 



16, but without Form 2555 

Under $20,000,000. 



$1,000,000 and over 
Under $1.000,000... 



Any amount 

$20,000,000 and over. 



Forms 1040 only with Schedule C, but without a Form 2555 or Form 1116. 



Under $20,000. 



Under $200,000. 



$20,000 under $50,000. 
Under $20,000 



$50,000 under $100,000. 
Under $50.000 



Under $500,000 

$200,000 under $500,000. 



Under $1,000,000 

$500,000 under $1,000,000. 



$100,000 under $200,000. 
Under $100,000 



$200,000 under $500,000. 
Under $200,000 



Under $5,000,000 

$1,000,000 under $5,000,000. 



Under $10,000,000 

$5,000,000 under $10,000,000. 



$500,000 under $1,000,000. 
Under $500,000 



$1,000,000 under $2,000,000. 
Under $1,000,000 



Under $20, 000, 000 

$10,000,000 under $20,000,000. 



Under $30,000,000 

$20,000,000 under $30,000,000. 



$2,000,000 under $5,000,000. 
Under $2,000,000 



Under $50,000,000 

$30,000,000 under $50,000,000. 



$5,000,000 and over. 
Under $5,000,000 



Any amount 

$50,000,000 and over. 



Forms 1040 only with Schedule F, but without Form 2555, Form 1116, or Schedule C. 



Under $20,000. 



Under $200,000. 



$20,000 under $50,000. 
Under $20,000 



$50,000 under $100,000. 
Under $50,000 



Under $500,000 

$200,000 under $500,000. 



Under $1,000,000 

$500,000 under $1,000,000. 



$100,000 under $200,000. 
Under $100,000 



$200,000 under $500,000. 
Under $200,000 



Under $5,000,000 

$1,000,000 under $5,000,000. 



Under $10,000,000 

$5,000,000 under $10,000,000. 



$500,000 under $1,000,000. 
Under $500,000 



Under $20,000,000 

$10,000,000 under $20,000,000. 



$1,000,000 under $2,000,000... 
Under $1,000,000 



$2,000,000 under $5,000.000... 
Under $2.000.000 



$5,000,000 and over. 
Under $5.000.000 



Under $30,000,000 

$20,000,000 under $30,000,000. 



Under $50.000.000 

$30,000,000 under $50,000,000. 



Any amount 

$50,000,000 and over 



Forms 1040, 1040A and 1040EZ without a Form 2555, Form 1116, Schedule C, 
or Schedule F 



Under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1,000,000... 
$1,000,000 under $2,000,000. 
$2,000,000 under $5,000,000. 
$5,000,000 and over 



Not applicable 



Number of Returns 



United States 
totals' 



Population 
count 



99,579.174 



12.1 



166,543 
166,486 

57 
389,607 
386,610 

2,997 
11,695,624 
4,643,296 

4.996,803 

1,571,102 

363,418 

97,520 

16,242 

5,018 

1,772 

453 

2,115,190 

893,609 

898,517 

237,973 

57,136 

21,939 

4,189 

1,232 



85,199.418 

50.995.063 

27,983.842 

5,350,231 

658,361 

175,018 

25,959 

7,600 

2,632 

712 



Sample 
count 



(2) 



94,422 
674 

12,118 

131 
74 

57 

3,066 

69 

2.997 
22.739 
2.722 

4,509 

3,138 

2,152 

2,702 

3,267 

2,024 

1,772 

453 
3,160 



52,534 

12,822 
11,312 
7,904 
3,649 
4,384 
5,211 
3,908 
2,632 
712 



State Group a2 



Population 
count 



(3) 



6,619,216 

31 
610 



21,552 
21,435 

117 
878.890 
371.701 

377.380 

101,883 

21,745 

5.081 

787 

217 

73 

23 
197,105 
91,586 

78,754 



5,521,028 

3,427,195 

1,766,366 

284,343 

33,498 

8,043 

1,089 

346 

116 

32 



Sample 

count 



(4) 



5,273 
31 

610 



122 

5 

117 
,355 
214 



149 
128 
152 
79 



23 
251 

21 



862 
703 
424 
184 
204 
205 
174 
116 
32 



State Group C^ 



Population 
count 



(5) 



92,959,958 

643 

11,508 

166,543 
166,486 

57 
368,055 
365,175 

2,880 
10,816,734 
4,271,595 

4,619,423 

1,469,219 

341,673 

92,439 

15,455 

4,801 

1,699 

430 

1,918.085 

802,023 

819,763 



52,120 



3,881 

1,159 

403 

151 

79,678,390 

47,567.868 

26.217.476 

5.065.888 

624,863 

166,975 

24,870 

7,254 

2,516 

680 



Sample 
count 



(6) 



643 
11.508 

131 
74 

57 

2,944 

64 

2,860 
21,384 
2,508 

4,179 

2,931 

2,003 

2,574 

3,115 

1,945 

1,699 

430 

2,909 

167 

258 



577 
403 



49,630 

11,950 
10,609 
7.430 
3,455 
4,130 
5,006 
3,734 
2,516 
630 



'Three State Groups (A, B and C) were available for use in the sample 
design, however, State Group 8 was empty. 

Estate Group A contains returns from the District of Columbia and the 
following states: Alaslta, Delaware, Hawaii. Idaho. Maine. Montana, Nevada, 
New Hampshire, New Mexico, North Daltota, Rhode Island, South Dalcota, Utah, 
Vermont. West Virginia, and Wyoming. 



Estate Group C includes returns from those states that ar= 
not included in State Group A and the following: Puerto j^ico, 
the Office of International Operations and those taxpayers 
having APO/FPO addresses. 



Individual Returns/1984 



LIMITATIONS OF THE DATA 

Cash contributions to a single organization of 
more than $3,000 were reported separately from other 
cash contributions as an itemized deduction on the 
Schedule A, and these data are shown separately in 
the statistics. For Tax Years 1982, 1983, and 1984, 
a processing error caused any contribution amount of 
more than $3,000 to be classified as a contribution 



to a single organization if there were no contribu- 
tions to a single organization reported. Thus, cash 
contributions of $3,000 or more to a single organ- 
ization were overstated for those years, and cash 
contributions under $3,000 to a single organization 
were understated. The error was estimated to be $5.0 
billion for Tax Year 1984, $4.4 billion for Tax Year 
1983, and $3.6 billion for Tax Year 1982. 



Section 2 Basic Tables* 



Part 1 - Returns Filed and Sources of Income 

1.1 Selected Income and Tax Items, by Size and Accumulated Size of 
Adjusted Gross Income 10 

1.2 All Returns: Adjusted Gross Income, Itemized Deductions, 
Exemptions, and Tax Items by Size of Adjusted Gross Income and by 

Mari tal Status 13 

1.3 All Returns: Sources of Income and Adjustments, Deductions and Tax 
Items, by Marital Status 17 

1.4 All Returns: Sources of Income and Adjustments, by Size of Adjusted 
Gross Income 18 

1.4CV Coefficient of Variation for Sources of Income and Adjustments, by 

Size of Adjusted Gross Income 36 

1.5 Form 1040EZ Returns: Sources of Income and Tax Items, by Size of 
Adjusted Gross Income 54 

1.6 Form 1040A Returns: Sources of Income, Deductions, and Tax Items, 

by Size of Adjusted Gross Income 55 

Part 2 - Exemptions and Itemized Deductions 

2.1 Returns With Itemized Deductions: Sources of Income, Adjustments, 
Itemized Deductions by Type, Exemptions and Tax Items by Size of 
Adjusted Gross Income 57 

2.2 Returns With Itemized Deductions: Sources of Income and Adjustments, 
Deductions and Tax Items, by Marital Status 60 

2.3 All Returns: Exemptions by Type and Number of Exemptions, by Size 

of Adjusted Gross Income 61 

2.4 All Returns: Exemptions by Type and Number of Exemptions, by Marital 
Status 63 

2.5 Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, 

by Size of Adjusted Gross Income 64 

2.6 Returns of Taxpayers Age 65 or Over: Selected Tax Items, by Marital 
Status of Taxpayer 67 

Part 3 - Tax Computations 

3.1 Returns With Income Subject to Tax: Adjusted Gross Income, 
Deductions, Exemptions, Taxable Income, and Tax Items, by Size of 
Adjusted Gross Income and Type of Tax Computation 68 

3.2 Returns With Total Income Tax: Total Income Tax as a Percent of 
Adjusted Gross Income, by Size of Adjusted Gross Income 69 

3.3 All Returns: Tax Liability, Tax Credits and Taxpayments, by Size of 
Adjusted Gross Income 71 

3.4 Income Subject to Tax and Tax, Classified by Both the Marginal Rate 
and Each Rate at Which Tax was Computed 77 

3.5 All Returns With Income Subject to Tax: Tax Generated by Rate and by 
Size of Adjusted Gross Income 80 



♦Production and review of tables was coordinated by June Walters. David Barker, 
William Bradley, Dorothy Collins, Marshall Epstein, John Labate, Martha Shiley, 
Terry Smith and Norman Waits were responsible for specific tables. 



10 



Individual Retums/1984 



Table 1.1 — Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 



Size and accumulated size of 
adiusted gross income 



Number 

ol 
returns 



Percent 
of 
total 



Percent 
ol 
total 



Average 
(dollars) 



Taxable returns 



Numt)er 

ol 
returns 



Percent 
ol 
total 



Adjusted gross income 
less deficit 



Percent 
of 
total 



Size of Adjusted Gross Income 
Total 

No adjusted gross income 

$1 under $1,000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 ^ 

$4,000 under $5,000 

$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$6,000 under $9,000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 , 

$14,000 under $15,000 

$16,000 under $16,000 , 

$16,000 under $17,000 

$17,000 under $18.000 , 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 , 

$40,000 under $50,000 

$50,000 under $75,000 , 

$75,000 under $100.000 , 

$100,000 under $200.000 , 

$200,000 under $500.000 

$500,000 under $1.000.000 

$1,000,000 or more 



99.438,708 

1.003.708 

2.325.440 
3.476.036 
3.407.724 
3.420.074 
3.610.463 

3.255.669 
3.328.765 
3.361.116 
3.431.815 
3.071.313 

2.980.560 
2.996.644 
2.881.335 
2.756.859 
2.445.688 

2.472.211 
2.421 .622 
2.381.676 
2.179.865 
2.029.085 

8.815.390 
7.635.404 
11.075.106 
5.963.041 
4.657.702 

1.049,444 

761,193 

199.711 

29,215 

14,834 






100.0 

1.0 

2.3 
3.5 
3.4 
3.4 
3.6 

3.3 
3.3 
3.4 
3.5 
3,1 

3.0 
3.0 
2.9 
2.8 
2.5 

2.5 
2.4 
2.4 
2.2 
2.0 

8.9 
7,7 
11.1 
6.0 
4.7 

1.1 
0.8 
0.2 



2,139,904,356 

-33.323.253 

1 .338.809 
5.228.676 
8.504.205 
1 1 .962.961 
16,188,238 

17,941,036 
21 ,676,669 
25,264,653 
29,123,892 
29,167,289 

31 ,222,960 
34,453,733 
35,985,646 
37,236,428 
35,423,944 

38,273,203 
39,922,411 
41,661,586 
40,351,087 
39,569,415 

198,021,274 
209,274,643 
384,207.790 
264.922.227 
275.046.849 

89.289.787 
100.041,518 
57.509.946 
19.729.296 
34,687.437 



01 
0.2 
0.4 
0.6 
0.8 

0.8 
1.0 
1.2 
1.4 
1.4 

1.5 
1.6 
1.7 
1.7 
1.7 

1.8 
1.9 
1.9 
1.9 
1,8 



18.0 
12.4 
12.9 

4.2 

4.7 

2.7 

0. 

1.6 



21,520 

-33.200 

576 
1.504 
2.496 
3.498 
4.484 

5.511 
6.512 
7.517 
8.486 
9.497 

10.476 
1 1 .497 
12.489 
13.507 
14.484 

15.481 
16.486 
17.493 
18.511 
19.601 

22.463 
27.408 
34.691 
44.427 
59.052 

85.083 

131.427 

287.966 

675,314 

2,338,374 



81,639,509 

20,994 

•4,019 

256,255 

171,238 

1,736,685 

2,426,449 

2,226,769 
2,139,884 
2,475,545 
2,867,577 
2,765,114 

2,792,497 
2,821,141 
2,753,534 
2,623,144 
2,393,485 

2,424,119 
2,370.686 
2.347.523 
2.131.408 
2.003.135 

8,702,306 
7,547,355 
1 1 ,005,904 
5,946,773 
4,637,722 

1,045,455 

759,565 

199,284 

29,144 

14,800 



ft 








0,3 
0,2 
2.1 
3.0 

2.7 
2.6 
3.0 
3.5 
3.4 

3.4 
3.5 
3.4 
3.2 
2.9 

3.0 
2.9 
2.9 
2,6 
2,5 

10.7 
9.2 

13.5 
7,3 
5.7 

1,3 
0.9 
0.2 



2,097,045,567 

- 1 .473.844 

•3.028 

388.093 

433.011 

6.295.042 

10.864.953 

12.267.262 
13.915.030 
18.617.279 
24.372.447 
26.279.273 

29.253.046 
32.440.485 
34.399.447 
35.445.709 
34.666.043 

37.529.079 
39.085.613 
41.061.293 
39.457.700 
39.063.056 

195,493.924 
206.830.967 
381.861.978 
264.201.427 
273.834.369 

88.940.952 
99.833.885 
57.388.854 
19.681.104 
34,615,061 




« 
O 



0.3 

0.5 

0.6 
0.7 
0.9 
1.2 
1.3 

1.4 
1.5 
1.6 
1.7 
1.7 

1.8 
1.9 
2.0 
1.9 
1.9 



18.2 
12.6 
13.1 

4.2 
4.8 
2.7 
0.9 
1.7 



Taxable returns — Continued 



Taxable income 



Size and accumulated size of 
adjusted gross income 



Income tax after credits 



Number 

of 
retums 



Percent 
of 
total 



Total income tax 



Taxable 
income 



Adjusted 

gross 

income 

less deficit 



Average 
income 



(19) 



Size of Adjusted Gross Income 
TotsI 



No adjusted gross income . 

$1 under $1.000 

$1,000 under $2,000 

$2,000 under $3,000 

$3,000 under $4,000 

$4,000 under $5,000 



$5,000 under $6,000 

$6,000 under $7,000 

$7,000 under $8,000 

$8,000 under $9.000 

$9,000 under $10,000 

$10,000 under $11,000 

$11,000 under $12,000 

$12,000 under $13,000 

$13,000 under $14,000 

$14,000 under $15,000 

$15,000 under $16,000 

$16,000 under $17,000 

$17,000 under $18.000 

$18,000 under $19,000 

$19,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $76,000 

$75,000 under $100,000 

$100,000 under $200,000 ,... 
$200,000 under $500,000 .... 
$500,000 under $1.000.000.. 
$1,000,000 or more 



81,595,361 



256.246 

171.018 

1.735.446 

2.426.412 

2.226.717 
2.139.844 
2.475.505 
2.865.869 
2.765.107 

2.792.231 
2.820.609 
2.753.485 
2.623.080 
2.393.480 

2.423.599 
2.370.564 
2.347.335 
2.131.407 
2.0O2.238 

8.701.322 
7.546.888 
1 1 .004.570 
5.944.308 
4.634.459 

1.043.940 

757.576 

198.455 

28.928 

14.723 



1,671,247,368 



697.813 

585,838 

4,764,252 

8,327,152 

9,538,409 
1 1 ,085,228 
14,761,809 
19,105,042 
20,618,483 

22,782,351 
25,751,208 
27,344,985 
28,539,795 
27,970.487 

30.355.294 
31.586.381 
33.504.615 
32.104.819 
32.050.226 

159.838.216 
166.901.302 
304.314.361 
209.940.131 
214.344.536 

69.079.348 
77.445.628 
44.182.387 
15.796.695 
27.930,579 




ft 



100.01 81,557,399 

9,925 

•3,977 

256,246 

171,017 

1 ,736,556 

2,426,411 



0.3 
0.5 

0.6 
0.7 
0.9 



1.4 
1.5 
1.6 
1.7 
1.7 

1.8 
1.9 
2.0 
1.9 
1.9 

96 
10.0 
18.2 
12.6 
12.8 

4.1 
4,6 
26 
09 
1,7 



2.226.717 
2.139.674 
2.475.506 
2.867.075 
2.763.399 

2.791.730 
2.820.109 
2.753.485 
2.622.580 
2.393.479 

2.423.562 
2.368.777 
2.346.833 
2.131,407 
2.001 .665 

8.695.395 
7.544.613 
10.998.131 
5.935.546 
4.621 .458 

1.037.729 

752.994 

197.841 

28.858 

14.704 



46.710 

•119 

12,816 

27,188 

115.409 

31 1 ,367 

504,271 

723,423 

1 ,048,006 

1 ,426,231 

1,667,938 

1 ,935,709 
2,373,049 
2,628,449 
2,920,065 
2,908,623 

3,272,451 
3,499,790 
3,908,594 
3,860,629 
3,916,653 

20,932,593 
23,777,417 
48,474,552 
38,533,616 
46,880.687 

18.456.380 
24,968,717 
17,908,195 
7,132,513 
13,250,656 



S 
ft 

ft 

ft 



0.2 
0.2 
0.4 
0.5 
0.6 

0.7 
0.8 
0.9 
1.0 
1.0 

1.1 
1.2 
1.3 
1.3 
1.3 

7.0 
8.0 
16.3 
13.0 
15,8 

6.2 
8.4 
60 
2.4 
4.5 



301,923,057 

418.860 

•929 

12.916 

31.736 

117.211 

312.957 

505.165 

727.869 

1.048.607 

1 .434.675 

1.671.498 

1.946.422 
2.383.670 
2.629.836 
2.923.148 
2.908.755 

3.280.654 
3.504.669 
3.913.821 
3.861.368 
3.930.5O9 

20.985.028 
23.793.004 
48.605,229 
38,675,241 
47,355,174 

18,759,377 
25,762,519 
18,775,091 
7.526,585 
14.120.546 



ft 

ft 
ft 



ft 
ft 



0,2 
0,2 
0.3 
0.5 
0.6 

0.6 
0.8 
0.9 
1.0 
1.0 

1.1 
1.2 

1.3 
1.3 
1.3 

7.0 
7.9 
16.1 
12.8 
15.7 

6.2 
8.5 
6.2 
2.5 
4.7 



1.9 
5.4 
2.5 
3.8 

5.3 
6.6 
7.1 
7.5 
8.1 

8.5 
9.3 
9.6 
10.2 
10.4 

10.8 
11.1 
11.7 
12.0 
12.3 

13.1 
14.3 
16.0 
18,4 
22.1 

27.2 
33.3 
42.5 
47.6 
50.6 



30.^ 


•231 


3.£ 


50 


7.: 


185 


1.S 


67 


2.S 


129 


4.1 


227 


5.2 


340 


5.6 


424 


5.S 


500 


6.4 


604 


6.71 


697 


7.: 


845 


76 


955 


8.2 


1.114 


8.4 


1.215 


8.7 


1,353 


9.0 


1.478 


9.5 


1.667 


9.6 


1,812 


10.1 


1.962 


10.7 


2.411 


11.5 


3.152 


12,7 


4.416 


14.6 


6.504 


17.3 


10.211 


21.1 


17.944 


25.e 


33.917 


32.7 


94,213 


38.2 


258,255 


40.8 


954,091 



Footr>ole{3) at end of table. 



Individual Returns/ 1984 



11 



Table 1.1— Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income — Continued 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 



Size and accumulated size of 
adjusted gross income 



Numtjer 

of 
returns 



Adjusted gross income 
[ess deficit 



Average 
(dollars) 



Taxable returns 



Percent 
of 
total 



Adjusted gross income 
less deficit 



Cumulated from Smallest Size of 
Adjusted Gross Income 

No adjusted gross income 

$1 under $1.000 

$1 under $2.000 

$1 under $3.000 

$1 under $4.000 

$1 under $5.000 

$1 under $6.000 

$1 under $7,000 

$1 under $8,000 

$1 under $9.000 

$1 under $10.000 

$1 under $11.000 

$1 under $12.000 

$1 under $13.000 

$1 under $14.000 

$1 under $15.000 .' 

$1 under $16.000 

$1 under $17.000 

$1 under $18.000 

$1 under $19.000 

$1 under $20.000 

$1 under $25.000 

$1 under $30.000 

$1 under $40,000.. 

$1 under $50.000 

$1 under $75.000 

$1 under $100.000 

$1 under $200.000 

$1 under $500.000 

$1 under $1.000,0tX) 

$1 or more 

All returns 



1,003.708 

2,325,440 
5,801,476 
9,209,200 
12,629,274 
16,239,737 

19,495,406 
22.824,171 
26.185.287 
29.617.102 
32.688.415 

35,668.975 
38,665,619 
41,546,964 
44,303,813 
46,749,501 

49,221,712 
51,643,334 
54,025,010 
56,204,875 
58,233.960 

67.049.350 
74.684.754 
85.759,860 
91,722,901 
96,380,603 

97,430,047 
98,191,240 
98,390.951 
98.420.166 
98.435.000 

99,438,708 



1.0 

2.3 
5.8 
9.3 
12.7 
16.3 

19.6 
23.0 
26.3 
29.8 
32.9 

35.9 

38 

41.8 

44.6 

47.0 

49.5 
51.9 
54.3 
56.5 
58.6 

67.4 
75.1 
86.2 
92.2 
96.9 

98.0 
98.7 
98.9 
99.0 
99.0 



-33,323,263 

1,338,809 

6,567,485 

15,071.690 

27.034.651 

43.222,889 

61.163,925 
82.840.594 
108.105.247 
137.229.140 
166.396.428 

197.619.389 
232,073.122 
268.068.768 
305.295.196 
340.719.140 

378,992,343 
418,914,764 
460,576,339 
500,927,427 
540.496,842 

738,518,116 

947,792,759 

1,332.000.549 

1.596.922.776 

1.871,969.625 

1.961.259,411 
2,061,300,930 
2,118,810,875 
2,138,540,171 
2.173,227,608 

2,139,904,356 



0.1 


576 


O.i 


1.132 


0.7 


1.637 


1.2 


2.141 


2.0 


2,662 


2.8 


3,137 


3.E 


3.63C 


5.0 


4.12E 


6.3 


4.63; 


7.7 


5.090 


9.1 


5.540 


10.7 


6.002 


12.; 


6.452 


14.0 


6.891 


15.7 


7.268 


17.4 


7,700 


19.3 


8.112 


21.2 


8.626 


23.0 


8,91 ; 


24.9 


9,281 


34.0 


11,015 


43.6 


12,691 


61. S 


15,532 


73.6 


17,41C 


86.1 


19,423 


90.2 


20,130 


94.6 


20.99: 


97.5 


21.535 


98.4 


21.72S 


00.0 


22,078 



21,52C 



20,994 

4,019 

260,274 

431,512 

2,168,197 

4,694,646 

6,621,415 
8,961,299 
11.436.844 
14,304,421 
17,069,536 

19,862,032 
22,683.173 
25.436.707 
28.059.861 
30.453.336 

32.877.455 
35.248,141 
37,595,664 
39,727,072 
41,730,207 

50,432,513 
57,979.868 
68,985.772 
74.932,545 
79.670,267 

80,615,722 
81,375,287 
81,574,671 
81,603,715 
61,618,515 

81,639,509 



ft 



0.3 
0.5 
2.7 
5.6 

8.4 
11.0 
14.0 
17.5 
20.9 

24.3 
27.8 
31.2 
34.4 
37.3 

40.3 
43.2 
46.1 
48.7 
51.1 

61.8 
71.0 
84.6 
91.8 
97.5 

98.7 
99.7 
99.9 
100.0 
100.0 

100.0 



- 1 .473.844 

3.028 

391.121 

824,131 

7,119,174 

17,984,127 

30,251,389 
44,166,419 
62,783,698 
87,166,146 
113,435,418 

142,688,464 
175,128,949 
209,528.396 
244.974.105 
279.640.148 

317.169.227 
356.254.840 
397.316.134 
436.773.833 
475.836,889 

671,330.813 

878.161,780 

1,260,023,768 

1,524,225,185 

1,798,059,554 

1,887,000,606 
1,986,834,391 
2,044,223,246 
2,063,904,349 
2,098,619,410 

2,097,045,567 



Taxaljle returns — Continued 



Taxable Income 



Size and accumulated size of 
adjusted gross income 



Percent 
of 
total 



Income tax after credits 



Number 

of 
returns 



Percent 
of 
total 



Total income tax 



Taxable 
income 



Adjusted 

gross 

income 

less deficit 



(12) 



(13) 



Cumulated from Smallest Size of 
Adjusted Gross Income 

No adjusted gross income 

$1 under $1,000 

$1 under $2,000 

$1 under $3,000 

$1 under $4.000 

$1 under $5.000 

$1 under $6.000 

$1 under $7,000 

$1 under $8,000 

$1 under $9,000 

$1 under $10,000 

$1 under $11,000 

$1 under $12,000 

$1 under $13,000 

$1 under $14.000 

$1 under $16.000 

$1 under $16.000 

$1 under $17,000 

$1 under $18,000 

$1 under $19,000 

$1 under $20,000 

$1 under $25,000 

$1 under $30,000 

$1 under $40,000 

$1 under $60,000 

$1 under $76,000 

$1 under $100.000 

$1 under $200,000 

$1 under $500,000 

$1 under $1,000,000 

$1 Of more : 

All returns 



(16) 



(19) 



256,246 
427,264 
2,162,71 
4,689,122 

6,815,839 
8,955,683 
11,431,1 
14,297,057 
17,062,164 

19,854,395 
22,675,004 
26,428,489 
28.051 .569 
30,446.049 

32.868.648 
35,239.212 
37.586.547 
39.717.954 
41.720,192 

50,421,514 
57,968,402 
68,972,972 
74,917,280 
79.551.739 

80.595.679 
81.353.256 
81,551.710 
81 .580.638 
81.696,361 

81,595,361 



697.813 

1,283,651 

6,047,902 

14,376,054 

23,913,464 
34.998.691 
49.760.500 
68.866.543 
89,484.026 

112,266.376 
138,017,584 
166,362,669 
193,902,363 
221,872,860 

252,228,144 
283,814,624 
317,319,140 
349,423,958 
381.474.184 

541.312.401 

708.213,703 

1.012,528,064 

1,222,468,196 

1,436,812,731 

l,Fn5,892,079 
1 .580 337.707 
1 .627.520.094 
1.643.315.789 
1.671.247.368 

1,671,247,368 



01 
0.4 
0.9 

1.4 
2.1 
3.0 
4.1 
5.4 

6.7 

8.3 
9.9 
11.6 
13.3 

15.1 
17.0 
19.0 
20.9 
22.8 

32.4 
42.4 
60.6 
73.1 
86.0 

•90.1 
94.7 
97.4 
98.3 

100.0 

100.0 



9.925 

3.977 

260.223 

431.240 

2.167.796 

4,594.207 

6.820.924 
8.960.598 
11.436.104 
14.303.179 
17.066.678 

19.858.308 
22.678.417 
26.431.902 
28.054.482 
30.447.961 

32.871.523 
35.240.300 
37.587.133 
39.718.540 
41.720.206 

50.415.600 
57.960.213 
68.958.344 
74.893.890 
79.515.348 

80.553.077 
81.306.071 
81.503.912 
81.532.770 
81.547.474 



61,557,399 



46.710 

119 

12.935 

40.123 

155.532 

466.899 

971,170 
1,694,593 
2,742.699 
4.168.829 
5.836.767 

7.772.476 
10.145.625 
12.773.974 
15.694.040 
18.602.663 

21.876.114 
25.374.904 
29.283.498 
33.144.127 
37.060.680 

57.993.272 

81 .770.690 

130.245.241 

168.778.857 

216.659.544 

234.115.924 
269.084.642 
276,992,837 
284,125,350 
297,376,006 

297,422,715 






0.1 
0.2 

0.3 
0.6 

0: 

1.4 
2.0 

2.6 
3.4 
4.3 
5.3 
6.3 

7.4 
8.5 
9.8 
11.1 
12.5 

19.5 
27.5 
43.8 
56.7 
72.6 

78.7 
87.1 
93.1 
96.6 
100.0 

100.0 



418.860 

929 

13.845 

45.581 

162.791 

476.748 

980.914 
1.708.782 
2.757.389 
4.192.064 
5.863.562 

7,809.984 
10.193.655 
12,823,490 
15,746,638 
18,665,393 

21,936,047 
25,440,717 
29,354,638 
33,216,905 
37,146,414 

68.131,442 
81 .924.446 
130.529.676 
169.204.916 
216.560.090 

235.319.467 
261.081.986 
279.857.067 
287.383.652 
301.504.197 

301,923,057 














01 
02 

0.3 
0.6 
0.9 
1.4 
1.9 

2.6 
3.4 
4.2 
5.2 
6,2 

7.3 
8.4 
9.7 
11.0 
12.3 

19.3 
27.1 
43.2 
56.0 
71.7 

77.9 
86.5 
92.7 
95.2 
99.9 

100.0 



2.0 
3.6 
2.7 
3.3 

4.1 
4.9 
6.5 
6.1 
6.6 

7.0 
7.4 
7.8 
8.1 
8.4 

8.7 
9.0 
9.3 
9.5 
9.7 

10.7 
11.6 
12.9 
13.8 
15.1 

15.6 
16.6 
17.2 
17.6 
18.0 

18.1 



28.4 

30.7 
3.5 
5.5 
2.3 
2.6 

3.2 
3.9 
4.4 
4.8 
5.2 

5.5 
5.8 
6.1 
6.4 
6.7 

6.9 
7.1 
7.4 
7.6 
7.8 

8.7 
9.3 
10.4 
11.1 
12.0 

12.5 
13.1 
13.7 
13.9 
14.4 

14.4 



Footnote(s) at end of table. 



12 



Individual Returns/1984 



Table 1.1 — Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income — Continued 

(AD figures are estimates based on samples — money amounts are in thousands of dollars) 



Size and accumulated size of 
adjusted gross income 



Percent 
of 
total 



Adjusted gross income 
less dericit 



Average 
(dollars) 



Taxable returns 



Adjusted gross income 
less deficit 



Cumulated frofn Largest Size of 
Adjusted Gross Ificome 

St.OOO.OOO or more 

$500,000 or more 

$200,000 or more 

$100,000 or more 

$75,000 or more 

$50,000 or more 

$40,000 or more * 

$30,000 or more 

$25,000 or more 

$20,000 or more 

$t9,000 or more 

$18,000 or more 

$17,000 or more 

$16,000 or more 

$15,000 or more 

$14,000 or more 

$13,000 or more 

$12,000 or more 

$11,000 or more 

$10,000 or more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 

$5,000 or more 

$4,000 or more ^ 

$3,000 or more *. 

$2,000 or more 

$1,000 or more 

$1 Of more 

All returns 



14,834 

44,049 

243,760 

1,004.953 

2.054.397 

6.712.099 
12.675.140 
23.750.246 
31.385.650 
40.201 .040 

42.230.125 
44.409.990 
46.791.666 
49.213.286 
51.685.499 

54.131.187 
56.888.046 
59.769.381 
62.766.025 
65.746.585 

68.817.898 
72,249,713 
75,610,829 
78,939,594 
82,195,263 

85,805,726 
89,225,800 
92,633,524 
96,109,560 
98,435.000 

99,438,708 





(^ 



0.2 
1.0 
2.1 

6.7 
12,7 
23.9 
31,6 
40.4 

42.5 
44,7 
47,1 
49,5 
52.0 

54.4 
57.2 
60.1 
63.1 
66.1 

69.2 
72.7 
76.0 
79.4 
82-7 

86.3 
89 7 
93.2 
96.7 
99.0 

100.0 



34.687.437 

54.416.733 

111.926.879 

211.968.197 

301.257,984 

576,304,832 

841,227,060 

1,225,434,849 

1,434,709,493 

1,632,730,767 

1,672,300,162 
1,712,651,269 
1,754,312,855 
1,794,235,265 
1 ,832,508,468 

1,867,932,412 
1,905,168,840 
1,941,154,486 
1,975,608,220 
2,006,831,180 

2,036,998,469 
2,065,122,361 
2,090,387,014 
2,112,063,683 
2,130,004,720 

2,146,192,958 
2,158,155,918 
2,166,660,123 
2,171,888,799 
2,173,227,608 

2,139,904.356 



1.6 
2.5 
5.2 
9.8 
13-9 

26.5 
38-7 
56 4 
66-0 
76-1 

77-0 
78-8 
80-7 
826 
843 

86.0 
877 
89.3 
90.9 
92.3 

93.7 
95.0 
962 
97.2 
98-0 

98.8 
99.3 
99.7 
99-9 
100.0 

98.5 



2.338.374 

1.235.368 

459.168 

210.923 

146.641 

85.861 
66.368 
51.597 
45.712 
40.614 

39.600 
38.565 
37.492 
36.458 
35.455 

34.508 
33.490 
32.477 
31.476 
30.524 

29.585 
28.583 
27.647 
26.755 
25.914 

25.012 
24.188 
23.390 
22.598 
22.078 

21,520 



14.800 

43.944 

243.228 

1 .002,793 

2,048,248 

6,685,970 
12,632,743 
23.638.647 
31.186,002 
39,888,308 

41,891,443 
44,022,851 
46,370,374 
48,741.060 
51.165.179 

53.558.664 
56.181.808 
58.935.342 
61.756.483 
64.548.980 

67.314,094 
70,181,671 
72,657,216 
74,797,100 
77,023,869 

79,450,318 
81,187,003 
81,358,241 
81,614,496 
81,618,515 

81,639,509 



0,1 
0.3 
1-2 
2.5 

8.2 
15.5 
29.0 
38.2 
48.9 

51.3 
53.9 
56.8 
59.7 
62.7 

65.6 
68.8 
72.2 
75.6 
79.1 

82,5 
86.0 
89.0 
91.6 
94.3 

97.3 
99.4 
99.7 
100.0 
100.0 



34.615,061 

54,296,165 

111,685,019 

211,518,904 

300,459,856 

574,294,225 
838,495,652 
1,220,357,630 
1,427,188,597 
1,622,682,521 
1,661,745,577 
1,701,203,276 
1,742,264,570 
1,781,350,183 
1,818,879,262 

1,853,545,305 
1,888,991,015 
1,923,390,461 
1,955,830,946 
1,985,083,992 

2,011,363,265 
2.035,735,712 
2.054,352,991 
2,068,268,021 
2,080,535,283 

2,091,400,237 
2,097,695,279 
2,098,128,290 
2,098,516,383 
2.098,519,410 

2,097,045,567 



1.6 
2.6 
5.3 
10.1 
14.3 

27.4 
40.0 
58.2 
68.0 
77.3 

79.2 

81.1 
83.0 
84.9 
86.7 

88.3 
90.0 
91.7 
93.2 
94.6 

95.8 
97.0 
97.9 
98.6 
99.1 

99.7 
100.0 
100.0 
100.0 
100.0 

99.9 



Taxable returns — Continued 



Taxable income 



Size and accumulated size of 
adjusted gross income 



Income tax after credits 



Percent 
of 
total 



Total income tax 



Taxable 
income 



Adjusted 

gross 

income 

less deficit 



Average 
incoiTW 



(19) 



Cumulated from Largest Size of 
Adjusted Gross income 

$1,000,000 or more 

$500,000 or more 

$200,000 or more 

$100,000 or more 

$75,000 or more.. 

$50,000 or more 

$40,000 or more 

$30,000 or more 

$25,000 or more 

$20,000 or more 

$19,000 or more 

$18,000 or more 

$17,000 or more 

$16,000 or more 

$15,000 or more 

$14,000 or more 

$13,000 or more 

$12,000 or more 

$11,000 or more 

$10,000 Of more 

$9,000 or more 

$8,000 or more 

$7,000 or more 

$6,000 or more 

$5,000 or more 

$4,000 or more 

$3,000 or more 

$2,000 or more 

$1,000 or more 

$1 or more 

All returns 



14,723 

43,651 

242,106 

999,682 

2,043,622 

6,678,081 
12,622,389 
23,626,959 
31,173,847 
39,875,169 

41,877,407 
44,008,814 
46,356,149 
48,726,713 
51,150,312 

53,543,792 
56,166,872 
58,920,357 
61,740,966 
64,533,197 

67,298,304 
70,164,173 
72,639,678 
74,779,522 
77,006,239 

79,432,651 
81,168,097 
81,339,115 
81,595,361 
81,595,361 

81,595,361 



27,930,579 
43,727,274 
87,909,661 
165,355,289 
234,434,637 

448,779,173 

658,719,304 

963,033,665 

1,129,934,968 

1,289,773,184 

1,321,823,410 
1,353,928,229 
1,387,432,844 
1,419,019,225 
1,449,374,518 

1,477,345,005 
1,505,884,800 
1,533,229,784 
1,558,980,992 
1,581,763,343 

1,602,381,626 
1,621,486,868 
1,636,248,677 
1,647,333,905 
1,656,872,314 

1.665.199,466 
1,669,963,718 
1,670,549,556 
1,671,247,368 
1,671,247,368 

1,671,247,368 



1,7 
2.6 
5-3 
9-9 
14-0 

26-9 
39-4 
57-6 
67.6 
77-2 

79-1 
81-0 
83-0 
84-9 
867 

88.4 
901 
91-7 
93.3 
94.6 

95.9 
97.0 
97-9 
98,6 
99-1 

99,6 
99-9 
100-0 
100,0 
100-0 

100.0 



14.704 

43,562 

241,403 

994,397 

2,032,126 

6,653,584 
12,589,130 
23,587,261 
31,131,874 
39,627,269 

41,828,934 
43,960,341 
46,307,174 
48,675,951 
51,099,513 

53,492,992 
56,115,572 
56,869,057 
61,689,166 
64,480,896 

67,244,295 
70,111,370 
72,586,876 
74,726,550 
76,953,267 

79,379,678 
81,116,234 
81,287,251 
81,543,497 
81,547,474 

81,557,399 



13,250,656 
20,383,169 
36,291,364 
63,260,081 
81,716,461 

128,597,148 
167,130,764 
215,605,316 
239,382,733 
260,315,326 

264,231,879 
268,092,506 
272,001,101 
275,500,891 
278,773,343 

281,681,966 
284,602,032 
287,230,481 
289,603,530 
291,539,239 

293,207,176 
294,633,407 
295,681,413 
296,404,836 
296,909,107 

297,220,474 
297,335,883 
297.363,070 
297.375.886 
297.376.006 

297,422,715 



4.5 

6.9 

12.9 

21.3 

27-5 

43.2 
56-2 
72.5 
80.5 
87,5 

88.8 
90,1 
91-5 
92.6 
93.7 

94-7 
95-7 
96-6 
97,4 
98.0 

98.6 
991 
99-4 
99-7 
99-8 

99.9 
100.0 
100.0 
10O0 
100-0 

100,0 



14,120,545 
21,647,130 
40,422,211 
66,164,730 
64,944,107 

132,299,281 
170,974,522 
219,579,750 
243,372,754 
264,357,782 

268,288,291 
272,149,659 
276,063,480 
279,568,149 
282,848,804 

285,757,559 
288,680,706 
291,310,542 
293,694.212 
295.640.635 

297.312.132 
296.746.607 
299.795.414 
300.523.283 
301.028.449 

301.341.406 
301.458.616 
301.490.352 
301.503.268 
301.504.197 

301,923,057 



4.7 
7.2 

13-4 
21.9 
28,1 

43.8 
56.6 
72.7 
80.6 
87.6 

88.9 
90.1 
91.4 
92.6 
93.7 

94.6 
95.6 
96.5 
97.3 
97.9 

98.5 
98.9 
99.3 
99.5 
99.7 

99.8 
99.8 
99.9 
99,9 
99.9 



50.6 
49.5 
46.0 
40.0 
36.2 

29.5 
26.0 
22.8 
21.5 
20.5 

20,3 
20.1 
19.9 
19.7 
19.5 

19.3 
19.2 
19.0 
18.8 
18.7 

18.6 
18.4 
18.3 
18.2 
18-2 

18.1 
18.1 
18.0 
18.0 
18.0 

ia.i 



40.S 


954.091 


39.S 


492.607 


362 


166.191 


31.3 


66.000 


28.3 


41.472 


23.d 


19.788 


ZO.t 


13.534 


18.C 


9.289 


17-1 


7.804 


163 


6.627 


161 


6.404 


16.C 


6.182 


15.£ 


5,953 


15.7 


5,736 


15,6 


5,528 


15.4 


5,335 


15.: 


5,138 


15,1 


4,943 


15.C 


4,756 


14.9 


4.580 


14.8 


4,417 


14/ 


4.257 


14-6 


4,126 


14.5 


4,018 


14.5 


3,908 


144 


3,793 


144 


3,713 


14. il 


3.706 


14.< 


3.694 


14.4 


3.694 



3,69e 



'Estimale should be used with caution because of the small number of sample returns on which it is based. 

'Percent based on positive income only. 

'Less than 0.05 percent. 

'Percent not computed, 

NOTE: Detail may not add to total because of rounding. 



Individual Returns/1d84 



13 



n 
CO 



a 

E 
>• 

■D 
C 



01 

E 
o 
u 

c 



o 

(9 

■a 
a 

w 

3 
< 

o 

0> 
N 

(A 

>> 

M 

E 

0) 



>< 

n 

I- 

TJ 
C 

a 



a 




E 




0) 




X 




111 








n 




c 




o 












o 




3 




•D 








Q 


^ 


■a 


O 


a> 






Tl 






b 


m 


0) 
















0) 


c 


E 


CD 


o 


n 


u 




c 






-1 


M 


o 


M 




2 

C5 


1 


■a 


b 


0) 


1 






a 

3 


s 






•o 




< 












W 

c 


TJ 








(11 






0) 


fft 


oc 


CD 






Eo = 

i 2 



gg 



O OJ V CO 



oi o 'a- 1 
ro c\jo>r- 



■ „,,»,„,. „. . _.. •— Ol'— Ul *" ■^O^tDO'— 0)'-_. — — — 

ffc h, CO to ffl o m T m lo lo tT>r-.'-incD r*. h-coeotDO in^intoto csh-T-ioco 

_ <D oi iri co" cm" r*-" V crJ o' iD cD to ry" o" ci" cd" to O)" ui" m w' t-~" ^' m o <d oo co' oj o 

CM tr (DtDiDist cnr-r-oos tntoocjin cm vtotDicin cor-h-nto irnoocnin 

^ V c^ r*- ■^ O) f-- ■^ in CO ^ O) en i- cm * ^coi^'^ O) r^ ^ »n co voJO'-cy 

m" cm" co" o ci co" co" co co" ^" n-" r--" co h^ ^n cm" oT o" co" co" co" cd" c" v" h-" n." co 

'-T- cMtM^co^ •- cy '- — o> '- •- c\j CM t CO ^ '-cgi- ■- 



in r^ *- CO ^ tnco'-cDoo o>'V-^eo^ 

(Mor^oxr 0)*-co-^in cMcnij-no 

O) CM CO CO CM CO (D «- in -^ r^ C3) 00 m r^ 

r*^ ctTi-'cm i-^oj" in" -c" co" in ■-' t-'w^ffT''' 



vcMco*- (or^om^ 



- r^ <o oi o^ 



-t i^cB'-inin ^- 



CM CM - 

in in If 

o r-ir 



O CD f^ 00 CD 0_ 

_ _ m (Oini-~'^*^" in 
sr-cMoj OJ — p-a>cnc3i co 



•-r^r^iD'- O) ^■' 



O CM CM •- 

co" in" in in" 
en o r^ in 



uia-co ■«■ »- CMT■ 



; r>-_ (D (D CO 
in CM CO o CO 03 tor--" 

•- *- CMCM^ CO ^ 



in cor^ CMOJ 
"- r-_h- in *-_ 
j"in"co'fv.'Tr" 

- CM '- '- 



T (DO) '-'- 



oinor^w mcDcor 

CO CO OT f^ ^- ■* in CM r 



O) •«■ (o en T- 



3-COCM lOin-W^O 



in CD 
, _ - _ - o -c 
^ CO CM r^ in o o> 



_ _ _. , _iinor^cM mcDoD^o 

co_ in OTCD_cqto_eo_ co_ co oi r>-_ r- ^incMi-oi 
of c3-w"-<t"co"co cm" r-' iri CD r-' inoicncn"^" 



to Of- -^ 



m cMcnr-cor- o-^ 



t CO ^ incj) P 



I— inooico or*-i- 



_ .. _ __ _D TT '- OD T 

_. _- 0)--coTrin cMOiTTino 

MCOCOCM CO CD •- in TT P- Ol CO ffl f- 

o>^'cM*-^CM in*-^'eo"in T-* iv."cm"(^od"'T 

ojN.a>r- cjiTi-nicocM co m o> cm i- 

lO^ocM cD_incnjj(D_ p^r-i- 

^"cMCo"--' <a" r-~" o" Ln" Tj-" t-" 



CDCM'-OO CO'-CMO'- 



1 inr-r- O) « 



ocnoDco CMcocoi-in cocDcocoin eo 

iricdoo"^" co" --" -^" o" "<T OJ in cm" coo" ■ 

f— ocDO coo'-'W-^' r-rroocnco 

co«-cocD cocncocnco o^-^f^oi "^ 

^" in CM o) OJ (D ^ O) ■^" oi r-" v" in" r*-" . 

'-h-coin incDOOT- to r- ^j- ^ cm > 

■■- "- "- »-<0 CM CM 



rcomcnr- «-o>ocom tocMT-ino ^ 

CMCOtD'- r- ^ O CM 1- CDCOCDCOCO (D 

r--cinco_ CM'-_^.CDJN o>CMino3^-_ eo 

in"co"^"oD" cD'co'cM"oo"a>" intdcoco"'? u* 

CO oi in in O) CM to in ^ TrmcBCM-- o> 

inoo>^. r-_cDo_cj>a3 oi^— u» 

CM* coco"'-" oo' r>-' --' in" ^' ^" v^ 



r-ocq'-_ coeo_m_corr cnin^c»h-_ 

cncocMio" --"cd't'^"V co' f— " co" co" ^' 

coi--cor- O'<i-O'*co ■irinocM'- 

m-^cocM h'lnoaico o r- '- 



,cDCMOci> cftr-ootM ojintDitco r» 

Rococo r-cMO)OJco cocMcomcn t- 

or-^tocvj '*-.CT).to_'a'_r-_ co_0D^_fM— _ co 

or--"co"o oo'inco^' co' id" <d" o" t^-' V 

cMintoin ■'s-cMtDtD'- o r^ "* o eo *- 

inmcM^ oicM^eoo r-oi— o>h- « 



.cMCMcoo CMO</>(0»- o»-cocor- t«- 

h-inocD cDcoaocoto coo"*ino — 

(D_a>o_cM_ *o'^.co"5r(D_ co_"Tco_a)co 

ocMini^" co" v" co" (D '-" cTfCMencD'io' in 

(OCMCSt- COOOrrr- COCOCOCMf- "~ 

o^vo) 1^. —. '-. o_ CO "0-_a>in COCO 

-""■"f to" cm" CO CO in" t' co"o>cm"co'(0 



. to »- "- '- eooo^irco r^mmh-cD ^ 

cg-wvCM mco»-cnr- f-inoin^ co 

cocoi— r-_ i^._cooj3i<o <oa>co_cnr-_ c^ 

r-" CO CO in CTJ'-'r-'CTio' csj r-' r-" a>" ■«■' lO 

^tOCM-*! f>-r-COCOO '-VO&CM-- o» 



I --co CD -v cooocbco cnr—cDcocM 

CO O) ^ CD in--ODtM(D COCJOICO*- 

inr^inr— oiinoir^-o (DCMtooOf*- 

o'co'inr-" co" (D to" r-" r-' co lo'coco"-^" 

CO r- ^ to to O) CO •- CD o^cncu'- 

r^ CM_ •a-_ o_ CO r-. CO CO o r— t- 

cjco i' t" co" m" ^' •-* 



I •- to VO V ODO tDT 

cor-^cD Tr«-o>CMcn 

cqinr*-_OT '~.coO)_^_od -. - 

COCMOCM CM»-"co'cD'eM •-' 1/ 

cMincoo) intDoior- coo 

(O 00 tor- cMpv-cDoiifi o_i/ 

CMOO-^"o tOCo"cM"CMCJJ OO 

"-CM (Mcor^inm cmo 



- f»- ^ (3) CO »* . T- o •- CD CMOD^. r— r- oin to ^ T- ■ 

rCDCDCDCNJ O --CMtDCO ■-CM'-COCO l*~CDCT)COCO i 

1 CO CO OD in w in co_ o o cd_ tD_ f-_ --_ to '-_ en en co in 

- in" in co' t" if> VinTTh-" cm in" f-" od co' •-' iri to' o' cm" _ 
)ojeoa)«- to inin'-v inoococo moojCMCM y- 
>i/)cocnco ^ CMOf-i^_ r*-^_cMina) '^.(^.^.cJJ.i^. '^ 

as coo"aj ^"cM"--"cMa) o»"cm"coco"(d" ' 

eo •- •- (Mcof-inin «-cm»- 



_ J CD -^ c6f>-cocoo '-^cnc\i»- o» 

r- CO CO to_ «-_ r-_ CD CO v_ o h- -- cj 

T-" CM co' V ^' co" in ^' <-' to 



^"m"[^".-' 1-' to' eo" o" P-" to" to" (D to ■^" 

— OJOitOCMCO O-HOCMt- 



Fi cotoco^in cMN.mo>eo ^ ^.f-eooj 

<M r-TtoincD •-cocM'-co f^t— coo)in 

CO CM r- CM ■* h-_ o o o •-_ in m (0_ o> --_ cm 

(D Vcneo'^'cM* oooJCM'ffl eo" ■-" co" to co" 

CD into — oco f-tomr-^ h^offlo^r 

CO to CO CM CO CO i-OinCMCM ^tOCD 

o CM'co'cO'-'a) cocM'^oiin cocm" 

*» tNCOCOCM CMCMCO'-'- 
CM 



(or- eo tOf*- eovcMtocM ocMtocom 
to »- in '- in oeor-tnco cDi^coinm 

tOOJCMCOCn OED--h-CM OJCM^OJ»- 



coco'-in f*-r-coeM-- vmto 



«D COCJ>0 --CM 

lo meo V "-o 

rt ojcqinr-f-^ 

^ eo" cm" CO cm' r-." 

« CO CM ^ CO r- 

0» CO CO co" ^" O)" 

eo CO M- CM f- en 



^coof»-o> r^ootocOr*- k -w r- '- o*- rr r— eoh- ffl ojin ^ ^r i- 0> 

r- ^ t3i CM ^ (0-^To>eo tO ^cmoico^ CM^D^-eMtD mcoinoto — 

(Mto_h-_cMto f^. incncM^, w^ ^. •~.^.'^,^. ^. ^.*'*. ^.". ^.^.*^'~.° 

^"^"h-'cM'to' oi T-'oioii^' in co ■^ •- "^'co" co'o" •- '- v' o'co'io »- m" 

CM^-ocM'T (O^ocMto ^ h- CO m o tj) tJjcocDOco -^rcotooo-i- 

ooacMO)0_ cMO_inr»_to_ o Trcn'TCM'r- ^oocqcMO). a)_co_co_tD tD_ 

to" en" -3-* ■'f in O) o' f-" a> ■v" h«r »-' r-' in <d" to" iff to" •- ^" co" co' en" r— " o> ^" e^* 

OJOCDtor-- ffiom'-co a» ■•-oitDOi oiocotOr*- 0DO)m»-co — 

— CMCOCMCM *- O '- — '-CMCOCMCM 



^oTToo^^^ 
oeoi— to in 
r-f- too T 



O) .^ T- T- -r- 



o ^ tO-- CM "TcoT-in-v 0> vtccn"-"- (omvcocM inin-^To o> 

enoowo ^o>T- — CO o cnTTcooi-- oinor-cM incowvo — 

co-w — or- v_t-r-cyco_ in <ji cq eo_ » o) eocoO)^-i^_ ^incj'-^oq 

inm'incotC o)'-*a)"a)^" ca o^'Vco'to' CMr-"in to'f*-' intjJo'oT^" 

•-cof-tDin ^CDCTeM-- cs CMcnr-oir*. o^o^to ^inoicMi- 

co to o ai to Of—'- <D in ^ CO CM t—mooito or-*- 

to" r-" '-" in 'ff T-" r^ ■>!■" CM CO* --" co" f-" T-" iri ■w* ^" 



1 


a> 






w 


CD 


T- 


tA 






0) 


3 


XI 




re 




H 





oo 
ooo 
o oo 



ooooo 
ooooo 
ooooo 



r-tAvt iAV>*Ayiyi 



■oog 
ooo*^ 
oooo 

000*^(1) m 
ocMini- £ S 

i-f/XACA O O 

w^ w^ E ** 



ooo ooooo 



O -nUl tD*a"t3 

•• mWT) C C 

_ j: c 3 3 

t ^^000 

3 Sggoo. 
a> n -O tn 



°>P. ^ m m 



in ooom 

CMCO TMni— 



0000 
°-Oo"g 
o O O H. _ 
o cuin»- s: 



■D-OTJ-OTJ 



3 3 3 3 3 3 

ooooo 
ooooo 

00 000 

cDino'o'o' 



ooo2 V 

oooo". •- 

ooooo _, 

o.ooog ■£ 

in o o o R -o 

N- »- CM in '- m 



= 000 
^o-om" 
- in '- •- 



ooooo 
o" in o* o* o" 
cMCMco rr in 



■D C C C ■■ 
C 3 3 3c 



ooooo ■ 
Oo*o*o"g -^ 
in o o o R jg 



14 



Individual Returns/ 1984 



IB 



>> 

•o 

C 
• 

E 
o 
u 



8 
S 
a 



•e 
< 



N 

m 

>■ 



E 



.S 



c 
o 



E 

K 
Ul 

N 

e 
o 



■* I 

o € 

■O o 

s « 

1 i 

s § 



« s 

E E 

O «) 

O V, 

C c 

■~ 3 

W E 

-^ 

0) I 

CA (A 

1 « 



E ^ 

£ ^ -o 

DC 3 « 

= •£ E 

c ^ 

I O " 



•3 S 

■g« - 
CO ♦* — 






EoS 



^-E 



CO r>- A CM a> c\j c^ CO CO c\j coo'-co'- o» toh-CT)c\jo> (mcoco<oc\j cdO'-iD'- 

^ o CM m oi r^ to o ■v m ooir--0)co c^ ^ocMinoi h-coO'fm ooKom 

(ooqr-cncM intoojocM ^.c^.'iiasin o cntor-ocj mtotoocM "-oj^coin 

^"cMa>Tj-"<D ■^' in' r-" CM -c cmoj^'^'oi eo vcm'oj^'co* ^'lOf^'cy'^' cM'tM^'i-'o) 

COCDOCMlfi mCNJCOh-V TCMCOIOCO « COCDOCMin UlCMCOr--V ^(MOXDCO 

CO ^ 0D^_ o^.^^.to ojcoincoin c^ m tt co tj ocoo>'-(D cMcoinotn 

CM(0' O'TCDpf'-' (O'CNJintD'-" CO Cm"(D o" ^' (D' CO T-" (OOaio'(D»-" 

'-'-COCD^ ^CNJt- »- ^ "-i-COCO^ ■-CM'- •- 
CM 



CT »- CMCM in OJ ■- cvjin »* f- OCD COCMO CO --CM CM Ifi O) 1- (Mm T ■- OC0<D(MO 

to ■- r^ ^ ^ CM (Dt-i/)cocm cDtDcoov m r- r«. 1- ^ CM <D»-mcocM pxdcoov 

W CM^'^^CDCM (OCDCM-^Pl 0)r~-maDCO 0» CM-fl^tOCM (DtOCM^CO (J>r-mooto 

O OJ •- « O CO o" T- O T- (O" CVJ cm" ^' tT cm" O^ 0> *-" OO' O CO O* '- o" '- (D cm' cm' ^" i^* cm" 

^ V O ^- 1*^ h- O ffl O CO r*- (D CM ■- N- V O h- 1^ h- O CO o to r^ (D CM I- 

O 0)in^O'-_0)_CNJCV10)tDT- O 0)lO"-OT-a)CMCMO><D'- 

oj <-^'io lotnco'iO'** of T-'^'iT) ininiDinV 



to r^ coco -^cMf^r^cM ococov^ * 

intor^o CMOir^O'- r^-cMt^cMin * 

cqi--^-.P> ^. i^. <". '", ^, *^.". o. "^.P, • 

to'(D^"-*" ^-"Vao"olco' ^"oov'r- *" 

cMcnoco cM'-'foco o 1^ r- CO in *- 

• COCO-* ocooDOco 0(00)010 so 



(Dh-COCO ■"T-CMr-N.CM OCOCO'<t'V 

intots-o cMcof^O"- r*-CMr*-cy>n 

CO f-. r^ CO »- h- o) in ^ cocoomo 

(D co" ^' V r-' V oo" cj)" co" ^" o o V k" 

cMOJoco cM»-^coco o r^ r^ CO Ul 

• CO 00 ■V_ O CO <0_ O CO OtOOiOtO 

' cm' to o'^'tDCO^* to" ^"^' coo" 

■-■-tOCO^ '-CM'- »- 



cMcotDo cocoN-O)"- tj- r^ CO CO O) eo 

co^r-cM ooincoojto -ffcoointD ▼- 

cotDCMoj r^ r- CM h- •- vocomcM u» 

--"r^'eo'o cotnt'cM'co" to'f^'co' v'cm' uf 

• "tfo>r^ (DtooKcn cmcdcdcm'- o 

• 0)'T'-_ o_'-_coc\j»- cncO'- o 
'-"i-'in in"inco"in ^^ cJ" 



CMCOtOO eOCOKO)'- 

co-^r^cM 

coco CM eo 



1- r*. oD o CO O) -^ CM CO to r--- CO ^ CM 

• O) Tf •-_ O »- CO CM T- CD CO »- 

'- V in" in" in a5 id it 



lur^aj"- utocoajp- 'vcoocmcm ^ 

mrxcoo) oj'-coeoin cMCMtor-in m 

tncDCMin tocMcoCMo ocM--i*-co eo 

cM"f^"to*'*" r-" co" in to' o> touiy-'^'iD oT 

cjjCM^to cooii^mcM ococMcoin m 

N. i- — CM CO_ 1^, CO CM ■-_ in in CM -W CJ) CM 

(o'r-'o) ocM'm'a)'» ^* CO r--." CO cm' <o 

1- Tf (D OJ'-vmO) (O to CO T- CM » 



m ^ T- CO to com tB co '- to ^ co lo 

O *» CM iTOI^CMCO CJ) ^ ^ tt r^ r- 

CM y-_ m_ CD CO o) CO CO 1- to O) r^ m i 

cMoi'r-' CJ) m' m' cm" CJ) cm"co"oo)0 

CMCMCM o *- 1^ r^ in cJxO'-cMm 

moo) ^comcom comCM^O) i 



I O)-* m ■* T- o o »t 00 coosococo ta 

OCMCOCD uj'-eMT-— — — 

^_ 0)0 in co_m_inw 

cm" o '- co" o)" r^" 1^' If co" v" cm' v ^ 

SOOCO ^ CO ^ O) '- COh-tDP 

"1 *?. '^. ^. "^ ^, 'M 'H en <D •- 

CO* ^" m' m" m" o> m' V 




1 r^ ^ 1^ ■* mcoco 0)K intc o cmcm a 

ocooo i-comr^co moomcMco r^ 

o CD co_ O) co_ o eo_ ^_ ^_ <D ^-_ rv o oo m 

cotocMCo' co' co' o" r^* en" tDto'cMm"©' r>* 

COCO0)r^ CD'-COCMO) '-CO'-CDCO CM 

CDT-viD inO)COCM(D O) h- t- CM ^ U) 



co_ CM ij-_ ^_ m_ o> to c 

co' <J>' ■-' co' m" to" (D* r-' a. 

•- »- CO r- tt o ^ 1- t f-~r-toom ^ 

cMco^ momo)"- cDmcj)CMto ~ 



, r- r^ CM '- *-cO'~ooo cooxD'-h- 

f^mtO"- o) r^ in '- V omr^O'- 

TT m ^ oo_ --_ (D CO CO tt o '- o r- CO 

r^ o'cm'cm'o' o) r-" --" r-' O) to" co' co' v' cm" i 

"" VCOCOOO h-VO>0D'- 0<DtDCMT- i 

'-<ocMr- ■■jcM'-r^o encD'- 

--'--* cM"co"r^"W 



■ om'tff^ TTtjicMi^O) vcMcomco _ 

r- CJ) m -t '-CMCOCM'- co co ■v •»» tj) u» 

^ ^ CO t CO CJ) ^ CD cj)_ CM m_ r- to CM ^ 

T^dd-v o'm'oi'-'o' cm" ■-" CM* ^' cm" eo 

r- to ^ OCOCOh-O OtOCDCM'- ^ 

^ o>i£> n "-_ '-. ^'. o O) (D »- 

^' cm" co' h-" V «** 



, _ _.. , —-. .-o-w 

(D CO -- (o m ^ ^ o in o m_ cm_ o ^-_ > 

oo'cm'co* cm" m' co" to' m r-' co" r*-' c'' o'* 

•-COCDCM OimCOOCD 0)^tD^h- i 

co_ CM (D_ r^_ O) CJ) eo_ m co_ o)_ o_ to co i- i 

t-'Vr--"'-" <d" CO O)" N-' v' r-' o" a>" CO m" i 

'- '-cjm^in t- CM I 



1 CO CO •- m •-»-*- CJ) to ino)CMtoh- i 

tD<oo)co toocom"- (O'-o-vm i 

CO CO CO m m '- r^ 00 <D coco^^co i 

co'Kto'V to" T-" o)" o* >-" (D en" cm" ^' O)' 

cMa>a)cD oV'-vm tcM^oioi 

f^oo r^cocO'-h- r-cDincMCO 

m'o m" cm" co" < co' r-' ts' cj) co' m" ■ 

T-'-cMm^mT-'- 



1 T- CD O CO o) o> T- h- 3 
■ -~-n(--0'- CO 

- O I*- CO CO 



Trm_--_co_ 

o" cm' cm' o CJ) r^ '- 1^' o) (D co" p. . , . 

^COCOOO r-^OJffl'- OCDCOCM*- 

'~(DCMI«- t CM »- r- O OJCC- 



'- '- CMCOI-- ^ 



I O m ■«■ f*- ^ en CMf^ O) ^ CMO] m CO o 
r-cj)in'w T-cMcocMi- eo to ■>!■■«»■ tj) tn 
V •- CO ^ CO CJ) '- (O (J) CMinr-cDCM eo 



-CJJtO ^ '- '- f^ O OitDr- 



CMcor*. ^ V 



tJ) s- CMO r^ '-(D'-oco (OmtO'Vco 

eo •-ojcoo)^- ococoo'- oco^-odcm 

~ OOJOtDCM tDO)tJ)CO(M_ CO 00_ (OCOOO 

^." rJ rJ' o" -t" oj" cm t--" to' co" O) h-" co" oo" co' 

(O CDOintOCO tDcovcoo snooo^ 

— '- f«v ^ CM (O CO "f >-_ '-_ m_ CM_ ^ to 

cm" m" If r^" oo' f--' co' ^" oo' V^ co" cm" 



m r*- r^ to o ^mcMr-co cMotooi^ 

eooocDO) (DO'-mm o^or-co 

CMtOCDCOCM ^.'-.'^.OCD OimcO'-h- 

co' co' o ^' h-' cm' O)" co" o" cm" ^" ^ r-" to co 

CO CO'-CM CMtO^COCO r^ ^ O CO ^ 

(DC0_O> C0--O)'-'* CMVtO 

m'm'i^' r^' co" o <o" »t" cocm" 




CO CM coco 



' uj ^ «— uj *i^ ^v ^t» 1^ «j r^ fj ^ w ^^ ty ^' rj L^ ^ o 

co' to'V'-ino) oicdtotD'oo" •- ^" (o"<d"o ^'cm'o't 

O) »- ^ t- CO V r- <o ^ •- CM ^. I "-men '- ^ '- c 

»- •- CO CM CM ^ T- 1- CO C" 



*** (bh-_o)^_o) (OcD'-ioo r^coOTcoco o> cM^^tocM tooocM'fco oii^mcoco eo 



to (D ■- O) CO 



-88 

OOO 






OOQQP 

§oooo 
OOOO 
in" o" o o" in" 
CMCO "* mr- 



s 

*- ffiWD C C 
. £ C 3 3 



2 S§Soq 

< 



ooSR 

OOOO 

°-oo-g 

O O O "- m 
OCMU)'- £ 

»-</»«>«» o 



c c c c c 

3 3 3 3 3 

OOOOO 
O OOO o 
OOOOO 



C 3 3 3(- 

^oooS, 

O O O O "- 
OOOOO 

°o'o'o"g . 
m o o o '-'- . 
r^ '-cum •- 



oo 

oo 

oo 

"-Irn'o" 

_ „, O .- CJ 
*- oOi- WW 

- cow 
• cno ^ £ £ 
£ -Qin OTJTJ 

— -S C 3 3 



mo oom o c 



ooS 
ooo°. 

OOOO 

°o"o'g 

o P Q - (p •* 



TJ-O-D T3-0 
c c c c c 

3 3 3 3 3 



C 3 3 3 r 



8« O'-m.- - 



OOOOO 



OOOOO Or 



WtAWWM MWWWW E 



Individual Returns/1984 



15 



o^ooo innO'Jcn 00O(D(Dcvj o o •* o o o uymo^ 
,, T-ojcn»-r^ inoc\J<Dn t^'ij-uiT-oj f*- i-cnOT-' 

^ (Or-"^*T-'c^ Oinm''"'" »^imr^»«j-^ mr ir, — it 

to F-CDI — CC I — CJOOwLi ^^■-' •'■• — — ' — -- — — ~ - 

Si ~^ ~ .-..^.^^^f-^ rr\ m ^\ m tn rt\ fijl — ^ OffiCOOO 

T-'W Cjr-'CVT'-'T-" 



(o 1- 1-- in o cy <D<Jit i^in oi r-_ ^_ oo ifi *o »- r^_ in o_ oj (D oi ^i- f--jn 



a 

S 
>• 



0) 

E 
o 
u 



« 

o 

a 

■o 
w 
n 

3 

■■o 

< 

o 

(V 
N 

m 

>• 
ja 

(A 

E 

0) 



c 
n 



c 
o 

a. 
E 

0) 
X 
lU 

m 
c 
.2 

u 

3 

■o 

0) 

o 

■o 

0) 
N 

1 
0) 



0) 

E 
o 
u 

c 

IB 

m 

o 

o 

4) 



•a 
< 



3 

_ c 



, _. CO o toco oj 

_. — -.too h-^in-'-w 

_,,,_ r-coo ^ (d't-^-'-ct' o*m"incT)"cn wojr-^'ojo 

00 O) Cl O h- 1- CO to to I- to r^ CD h-C\JCDO)CO Ot^T-<7i(D 

cr>'t^ ■^ ocoCTOO comocvJcD eo co i^.^. Q.®. ^.°.*-l ^ "^ o_cm <d 



TCI oo)coh-o) r- 



CD r- tocM oc3in ■ 
^ CD oa)CD h-cn I 
(^ m o>i^ -^ CO in 



o r>- 1/1 CM CO (D c\] -^ 00 ■^ in o 
0)0^0 in (D o in CO i- -^ »- 
T- .- to coinm 1- 



mr^incj oocccvjxrcD -^ino 
0)0^0 tncDOinoD t- ,- t- 

i-'-(D 00 m lO r- 



coa)-<fO> CD cj •d' 00 cy iomcoc\ir- to 
T— " T-' o)" co' ■«■" in o 03 If)" to' t- p^ o 1- CO 

,-<OtDh- CDOJCOCDt ~-^ — — -^ — 



■^ O ■* ^ 1- <D CO r^ CD OICD 1" CO O) 

r*-(j>vo) cDojTj-cocy toincDcyi^ 

a> CM o_ in ro cy in ^_ eo_ h- --_ cd_ (o_ cvj_ 

T-'i-"oieo' ■fl-'in'ocji'in to" i-" r^" o" i-" 

1- CO CD r^ to CM CO CO 1- m ^ oD CNJ o 

• CDr^^ OtOCDOO CVJinOlCMtD 

• i-'cj CVJ T-" cm" r-' T-' 



r^ o CO CM o o O) CO o ^■^cm'^o ^ 

lOcDi-cy »-r^cDcoin f^com<ocD cm 

r-cDOCM CDOTr-_cn«3^ r-tocDcoin o 

cDinincM" co(DT-"cMr»-* ^"ino" **^ 

0)0-^0 incDOinco »- t- i- m 

• »-^co commT- ^ 



cDinincM cote-cur^ rrmo 
(novo incDOinto -r- ■>- r- 
• '-T-to cDinui'- 



I ~. — -oin to 

M(J>CD_ 

o" cy OJ 



_ y O) cou 

(DO'-CM <O)CM0 

]-"r-"to"c 

3 O) CD 



D m c» 

3 TtD 

O O) 



CMO) rr CDO 



cnoocMi- 
o' to" ^" (D in" 
(31 CD cor- CD 
en in CD voj 



O ^ T- »-CD'-C0CO -fl-CD"-" 

CM CO o m (O in in in OV'-" 

^_o>co_ ^_cMCDcncM_ tnor*._ 

^or-" o"cD'ajcyoi" o'too)" 

mcM-i- incocMCMco cncD'- 

(DOJO) f-oi'VCDO c» in '- 



T- CM CM 1-1- »- 



"oom^ cD^oJO^ dbN-_^_coin ■ 

(O"i-'o"co" CM* en" cm' TT oo' ^"in"o 

lO'-r^o cDcDomeo «-!-*- 

oincMto coinm'- 



CMODCD OOCDr^N- in CM t^ • 

0)»-in --r-inr— CM mom* 

CMOCM i-C3J^OCD_ C0_h-_(O_ 

1-^incM' eo'to'cM ^cd" rftfy-r^ 

ovo mtDOino} 1- *- 1- 
cM'-tocointnT- • 



"S CM CM r^ CD h- 05 to T- to 00 w I r-- CD CD o in ^ V CD m o> o> cd o) cD S" 



I tJ) *- ^ CM tM t\l r^ uj n- uj uj T- lij m vj 

cor-^^ cDOOimcD to-^m^r- o> 

i-CDr--cn CMOimincD i-cocDf*-o_ cn_ 

cd"'v"cm"cd' ^'cMcg" 

'- Tf Cy (D CM -" ~ 

CM-C '-- ~ 

.-■ -r-' --' CM CM ■-' 



nco CD in 1- T- 1- 

. ..-.-^ CDtOCvJCDOD 
Dt-CDOO) cm -^ in t- CD 



o>tDcocD cocD'-ino (Drrmvu 
o cj> 1- to o m r— in CD ▼- ^ o t- t 



'-cni- OOOCDOO) CM^li 

»-' ■r-" cm" cm" ■--" 



I -"J- ■W in O OCDCMCOCD CDCOODi-i- e6 

cor-oocM oiO'-ocM oootocn ^ 

r-_ --_^ CO cD_ tD_ in (0_ o_ in 0)_ ^_ ^_ to in « 

cD"or-*co* cd" cd' (o" CD r-* 'S-'irio w 

'J-'-'-in CDCDCM'TCD T-'-T- g 

CMIOCD m-^T-^T-"- o> 

C4 



.T-h-eocn oJOiOieo-if co ^ ocooo lA 

ODOOCD^ CD'-OOm oocDinco ^ 

o> r-^ in r— _ ■<r cd cd_ o cd o> ^_ cd_ co in 

cd" V cd" cm' a> o h-" cd' ^-" ■^* en o* 

• T- r- in cMcDCM-voo '^ '- t- 

»- Tf CO m -c T •- 



oocoo incDino_co_ »'«",o_inw 

^'cd'^-'cd" f*-" -^f' o" O" cd" tn'o'r-'cD'cM* 

*-cMcou> »-CDinT-Tr tooincDO) 

CDO)CM_CM '-:,^.CT.^.'~. CM in in T- CD 
CMCDCDCDCD'— »- '-* 



I f^ a CM '- cncMr-cDO ocntocDco _ 

oiocMCD cm^vvtt or-oir-cD ^ 

'J- O) CD CJ> in CD CD_ 0_ •* C0_ CM_ CD_ O) CD " _ 

T-"r^'r-'V CDo'tDo'o' tj) o r-' r-' to' «o 

*-cMr*-a) h-cD'-r-v cDOCDCMr- in 

• ^oii- oocdtTi- cMmin»-c^ *~ 



I en CO in o cncDcy CD CD tor- en --cd u* 

CO CM a> CM O) O •- O CM O O »- CO O) T- 

Ti-*-cDcD lomcoom tn v i oo in tf> 



or- ^ ino 



CM into m -ir ■* •- 



,(i>^a>o> c»0)Oico^ (Dm incoo m 

co^cDv CD'-OOm ooooino — 

(Di^inr-- ^_co_(D_o_cD Oi'vmtDUi 

m' cm" oj* cm" en" o h-' cd' r— ' ^ m" o" 

• cMr-m CMcocMvco ■>-■•-'- 

'-tT CO iO-^ -^ y- 






in T- CM t- (D CD r— OJ CM P^ CD O CD CD 00 O) (S © (D CD O CM i- CO W ^- T*- O CM O) m CO W^ 

^ CD ^ CD T- r- CD o »- o T- ^ CO CO ■v o *o 1- t- O) CO m © t- cd O CO ■^ CD to CD o ^ 

CO r-ocntom mcor— o-^_ 'H'".^^^. "i cooqcD_-^_cD mTfCMor-^ cM'-_cncM_'T f^ 

cm' cm" o" r--' oo" cvj'tD"(D"cM"m" eD"cn"^"c>j T-" oT o o> 0)"in" cmi—'cm cm ^ cd oi cd cm •- r*» 

CM CD O CO a> CD CM CD r*- CD CD CD CO tfl t- ^ m tO m 1- CO r*- CD CD CO CD ^ 

0'-0)0)CM'-'-'TCMCOCM O '~^.^.'~. i-.^.CMCOCM 0> 

CO'to'tD^" cm"'-''-' OD CM"mV CJ^'r-' 00 
CM ^ 



■w ^ o> CM oi 1- en r- CM »- »- co cm r— -^ ^ cm i^ »- to ^ r*- cd cm cm co 
r-- CM CM CD CM 00 CO m CD CD CD CM o CD en O) m o> r- o m cdoio 
CDCMOvco mmooco ojcmcm^oi r*. tocooio^ _"_"_ 

"o)'-"cocM'r-"mo>cMr-CMCMmo^co 

•fl-cDoO'-o cnr-mmcD cococmoco 
I CO CM en to ^ — "- "' «.^™,«,« 



CM CMCOI^ 0> 

_ _ O) r^ CD 1— to 

oooooo cncncMOCo oi 



DtDtnCMO CD'-r-r-O eMCDO>f--0) 

.-ocni--eD encocomh- cdcdcmocd ~. 

toa3 0_-«_en cm m o r- cM^^ cmo^oi(dco_ in 

--'t'tJj'aJr-' O)' m" r*-" (D m 

I 1- CMCM ■<-■<- T- 



MCM 



1^ CDOi-OiCM -"-OOCOh- tOCMOOm 

_.,.,_ _. _. ^ oeDTj-inco '-r--0)^eo oencoi^O) . 

i-^r-h- enf*-^oom <D i-r— mocM cDOi'^r— m oir— ^_^eo m n^ 

CO h-" in en" to <D cm" •»" cd" TT m o* 

oiO'M-o mcDomco '-■-■i- 

T- f- CD comm T- 



co i-omcD o T-i^cooo<o to-* _. _ 

^ or-CMCD"- r^xnaiT o ocsicDr-tn 

o>^ ^mmoco_ ~ ^' ~ — ~ 

^ en cd" CO T-" oT CM o CO V CO ^ m o 

u> mcD-«-coo cor-omoo >- <- •- 

eo comcMCD CD in m •- 

O ■•-' cm' cm" r-" 



5= 1 

I (J o 



JS ^ O) 



CO •^ 
I- CO 



E 

~ ■ • o o 

o :ooo 

c . o o o 

,„ :<=>m"o' 

S -O •- CM 
oO T- WW 
CO w ^ ^ 
cno . 



ooooo 
ooooo 
o_oo_o_o_ 
m" o" o" o' m" 



O TimmTJ'D ■DT3T3"0"D 
•- mCft-OCC CCCCC 



= ooo ooooo 



WfAWwa 



■odg 
ooo". 
ooo o 

o o O ° m n 

ocMmi- c J 

i-WWW o o 

"_ w ^ E *■ 

■_ (S ID ID . M 

ID-OT)X) S S 

"D c c c " F 

§ 3 3 =>0 3 

oooS o 

O O O O V. •- 

ooooo ^. 

Oo"o"o"g ^ 

m o o o H. -Q 

r-- T-cMmT- « 



ooooo 
ooooo 
ooooo 
in"o"cDo"m" 
cMco^m r-- 



S C33 3DD33 3 



oog 
ooo". 
oooo 
o.o'o'g 

O O O R. m 

ocMm >- S: 

«^^ ^e 

■a c c c " 

C 3 3 =>0 



Jc§ooo ooooo 
„ °o"m" o'm'cDo'o" 
Oi-m»-i- CMCMCo-^m 



ooo^ , 
o o o o H. , 
ooooo 



16 



Individual Returns/ 1984 



>> 



E 
o 
o 

c 

« 

o 



< 
o 
IS 

CO 

>• 

« 

E 



c 
o 
<s 
a. 
E 
« 

K 
III 



C 

o 



■a 

0) 

o 

■o 
« 



oT E 

E £ 

O n 

u » 

C c 

(A g 

5? CO 

2 >^ 

« g 

S I 

n o 

1 I 

■a E 

< S 



DC 3 S 

= .E i 

C n 

n £ 

-2 5 9> 

<o S = 



Eo5 



E o = 



Eo = 



Eg 



l8l 



- ______ _..___ . ,_ J3 m CO a> annto -v 

(D ^ oi c\j T- ^ in o i/i CO eo (DcmO'-o <o ^ o cm *- ^ inomc^o (Dcvjoi'-o 

o ajomviai cy rucyoi"^' ^"^-"lfi(Do o aSdrntoai cj c\j cy o) --' ^' h-' m" to" o 

CM r-c^OTOJ's- (o^eoor^ »- to r*- cy cy cm r^cntnoj^ to^eoor^ "-(Oi^cycy 

flo_ ^ in T-_io (D (D CM ^ (D cvi <D •- ojoj n ^in»-in aitoc<i v to cyco'-oioi 

iC ■Ttoo) eo'r^-'oJ v'^' cjcnIcvT t^ ^C ^"coo> eoh-'oj'^'V c\j"cy"c\j ^" 



r^ ^(Oh- o -T COO) ■- ^ <j>o cDcjm 

^■•-00100 coh-in-^tD — '-<or^(D 

•-OjeOtO"— CT<DCTOC\l f^»-^CO"- 

'-Ol'-COO f^OO'-T CD r*- CM 

^_ Tj- ^._ m r^ oj (D in CO 

^r o) (D ^ cy ^^ ^" 



at r^^tor^o ^coo'-v oiocDcyin 

r» t^ f- C3 o><z> CO r^ in 'J ID ■-•-(Dr>-<D 

eo to rr cj) o CO o m •-_ m m co o c\j ^r a> 

tn --' O)' o) m --" COO) coo' CM ^.'^'v'co''-' 

o •-oi'-coo r^oO'-v o)h-CM 

^ ^_ ■*_!--_ in r>- 03 (O m CO 

W v" Cji (O V* CM ^" »-' 



^_^cqo^. ''I'^.o*^, ™.^.'^.",'^, *^ "1^.*^°'". 

(D eo" O) in ui o" n-" iri ^" »-' iri r--' o' i^' cy (^T too) oi in* in 

vcMiBOv -^co^inco ininini^O) ^ tcmooo)^ 

• ^ in -- m oieDtMcoin '-^-roeor-_ « • ^rin^in 

Veocn to r-" O)" TT ^" cm cm"*-' *-' <o v'eo'cR 



CD en CO cy CM 
coo CM CM in 

m TT O C3) ^ 

o" I*-" in" 't" »■ " 



in in 
cm'cm' 



or^cj 



(M CM »- 00 cncM 

■~ o V e» CO o 

N-_ to ffl o cy 

o> o) eo (S a> 

^ V r- ^ 



r- oino) r^ ^-tDcocDtD w cm'-cdcdcm r- oin oj r-- »- to co toco 
aoiinr-^ •- r- O) co ^ to ovocoo cDcnmr-^ T-t^oito^ 
eneo'-r-cD mcMO^co co r--cocoocM O)0D'-h-tD incyo'Veo 



cyr-CMOJO coo^co*- 
r-ooo'v ojf-cy 
r- eoeoinco 



Rffieoeocn cyi^cycjio (OO^CO"- 

£31 »- CO CT> h- O O O ^ 0> N- CV 

1 ^ r- V r^oDcoinco 

"*" en' co" tt" cm^'^' 



I cococy oj coco CO c»o cmcdoco ^ rt 

coor-r*- (OinTT^cy h- co •- eo cm ia 

^ in CO o ■«■_ O) co_ CO r- o cm in co ^r i« 

iriocji'i-' o' ^' eo" ■«" cm' in to" oj" o r-" eo 

r^ ey TT ■>! o •- cm •<* o en -^ (y) a> -r- o> 

< eo_ I; CO ^_^ CM ^_^ f-- r- CD CO in eo f^ w 

'-'oo'co'o) in eo" <d" to" co' to ^-" v" ^' co" oT 



0_ eo p-_ o_ •-_ r>- 1~-_ <o_ ■^_ O) o> cD 

o' cm' eo' cd' o) cm' <» ^" m" in" in eo* 

ococoin r-ooTfO) otrroi 

'-OT'-r- CM'-eor-cD coco'- 



cy m ^ 



CD in Tf ■»? 7- ^ 



, CM r^ in •- '- cbcocy »- r- o ey coi^ f* 

cycor-o rrincMOin in ^ m Tf -v * 

r-" ,- cm" cd" ■^" to" •- o" cm" 4d" o" V CO "-* <S 

o> m O) -r- eo'-'— "-^ ojf^cM co 

rvtor-m r^cocomeo eo 

o'ctTcd'"*" cm"'-"'-' ci" 



^ffjOco'coeoincMin (DOioi* 



1 0(0 o>co •- eo ojino) in »- tDr~<6 * 

(-^o)r--^ scDcocDin t-oieoeom o 

CD CD O y^ '-_ en CM 'J CD_ O CO CO TT CM lrf» 

co"v'co"cy" cd" V cm" o* eo' VciicMco'm" isT 

r- r- in T- in<D'-cDcD mcM^-ocn to 

'j-cncDo T.— .f^.oco tniD'-inOi » 

--'cm" CO co'Vco'co'co" — "--"cy" »-^ 



I ococoin cocoojeoTf CMCMCy^T- 

OJtDCoeo cococoincD ^T-coincn 

'". '*". *^, '". CM c\j ^. u^, I'l en o CM -- in 

CJ) CM* CO* eo' V OJ CD* in •j co* r-' cy" co" cy 

COCDV Oi-OincO C\i ■•- IJKJl -^ 

(Di^r^ coocoocM meoo-wen 

—"cm" (0"^(D<0"P) --"--'CNJ 



rino^o oseft'-eoo coocoinoo 

(O •- O) O) (DinmcO'- cdcd'-ojco 

OtO'-in tO'-in — oi r-«.cMeocow 

CO* iri en m to" o* co" co" ai ■— cj>' co' co' — ' 

(00>r^0 (OCAi-ocn cdcdcm 

'-COC0CM •- O CM ^ CM 



I o CD T CD o CM tn ■- o O) •- 00 in — o 

CD — CMCD ocoeotno) -T^cDooco ~ 

O CD CD in cy cy cm O h- in cm i^_ co_ co_ 

iri --' co" o' <J)" o" cm" co" cd' —' oi eo' eo' —* iri 

CMOTOO) inOOOO) OCDCM — 

Va>— —OCMVCM 



I en coin (3) co ^ cd en — — oo r*- ^<n Ui 



rococo CyCMOCMCO in r- h- ■- O) 

O-Tcno) ■irr*-«-ojin cococOT-in 

o to_ to r*. 1- to in Oi o r^ oi_ >- in O) 

--'tov'iri lo'co'eneo't" --"--" cm" 



CO O) 00 ' 

O) en o h- cm' co' ■-' r-' t-' •* co* co" o" co" _ 
■- cy ^ CO r^or^coh- eo r^ ^ o ^ ^- 



i^^or^ CMcnT-T-o ooocoin^ v- 

0)V»-cd V m lO ^ — coi^'-oti- at 

r^-r-oin cO'-intoo) r^TODVCo c* 

co'co"'~'cm" cn*o*to"irio)" •-"oi'coco *-" «o 

cy en •- — cotn — oo) O)(oc\j ro 

inr^oicM '-OCMVCM eo 



r-OOin rrcMCT^o oi'-ooior- c* 



£01000— —ocy^cM 



co^-ocoin ^OJcycMCM cocoeotov 

OJ r>- o ^ •- cy OJ eo »- »- comfficocM 

^ r^_ in — en in i^_ eo_ eo oJ co to cm in o 

Tj-" o) ^' (d' O)' h-'o"o*co'tn* — "^"—"irico" 

■vcoinin-TT cor-o — o in — -* 

coeneocM-* co — — r^in »- — 



CO — eo in CO c> 



O inr^cooin co — cmcmi^ co o OJooin 

^. eooJino)— m — mcooj — oo*— _ 

r>^ o^_r-_vco ojcoovjr^oo — cD_CMino eo 

CO to' co" eo" oi co" oj* eo* aj co* r^' — v" —' iri eo' 

eo — ocof^— — in p*. — o in — ^ 

»n f^. ^H ° '^. CO -I- o r- in — — 

to rf — eo' in* co" cy" cm" 
CO »- 



CDCMincf 

CMCMin ir 

■ff in co_ e^ 

CM* cm" r-' en in 

_ CD — CM coo 

tn "^-icoo — CO 

eo iri CO* cy" tt* co" 

~ , eo r*- cor- 



cDOo-^co cyincyojoj 
— eo CM — o ■* in o in OJ 
0)00^0) oocMincyco 



(D O) in — r- o o 1^ ^J ffl -- CD eo CO (D _ 

in^r--tnh- eomcocycM — CMincoh- c^ 

O) CD CO CM to O CO — r-r- V_VCD(Dffl " 

eo' r^* t^" v" co' ^' iri iri V o' — * eo* eo" V m* 

I*- OJ O in r- ■* OJ O) — CO coco — ann 

— in r-_ o cfi en cm_ co in ^_ co_^ cy r«- co cd 

I f^'oi'co'h-' — 'cnVciio* 00* O) to" cm" tt' 

— tDOor^ co^mcMCM 



ootocyo ococoeo^ cocnocycM 

— eo CO o © in CO r^ — CO coincyair^ 

cDTTcycoco tDtD_'r_too) eooco^eo 

r--' co' o" O) o' iricD"r*."o"eo" h-" — " tt co" --' 

_ cDCMcDcyey eo — — — xf en r- cm 

lo cm OJ r^ <o in r~-oocDineo 

r^ cm' en" co' V cm" — — 



i^ ■» (D r^o 

I^ — OOJCO ,., _. ,_ . - 

tovojoco oin — loO) cDO 



eo en — ■» oj oto cy in tn 

- CD — — cor^to ^ 

-""- ",~.",'^.'^. ^~ 

-ojcDcD'— coeocoocy t^ i~ ^ n r- i 

'Oil-no r~- o O — "T O) h- CM 
^_Trh-_in r^eotoineo 

v" en to" V CM* — — I 



It 



oo 
ooo 
ooo 



_, -^O w ^ ^ 

2 wo ^ £ ® 

O Tjin © ■o'D 

- S C 3 3 



OOOOO 
OOOOO 

o o o o o 
iri o' o" o" in" 
CMco vinr- 



1^ 

B « 



° oo 
3o oo 

: O oo 



OOOOO 
OOOOO 
OOOOO 



•oo° 
ooo°. 
oooo 



o CM in - S 

— W»(^ o 



ooox 

O O O O "- 
OOOOO 



Oinooo inooo*-*- 
CMCMco^in r^ — CM in — 



■= c ooo 

S ^ ;o.rio" 

O S O — CM 
•* oO — WW 

. 2o« 

« wo ^ £ £ 

t -D"^ OTJTJ 
am C 3 3 

■o^^ooo 
«: « Eoo o 



ooooo 

OOOOO 
OOOOO 
in" o" o" o' iri 



■D ■O'O T3 "D 

c c c c c 

3 3 3 3 3 



OOOOO 

o" iri o" o" o" 



WWtAOTW < 



ooS 
ooo°. 
oooo 
o.oo'g 

O O O °. Q — 
OtMin — E 

— www o 

««^ ^ ^ E 



C 3 3 3o 

o oo2 
o o o o °. 

OOOOO 



-go 5 

lis 

Ooo 
5t3 - 



i|3 

D 05 



ESuj 



Individual Returns/1984 



17 



n 

3 

s 



n 

S 

>. 
.a 



•a 
c 
ra 

« 

c 
o 



a> 

Q •»■ 

» I 

I I 



■o 


3 


< 


s 


•o 


C 


c 




IS 


(0 


0) 


(0 


E 


c 


o 




o 


b 


c 
















o 


o 




h 


in 




fl> 




o 








3 


CL 


O 


h 


CO 






r 






g 








T 








0) 




DC 












«t 


« 



0) 

.a 



Eo 



S_S 



in (i> in CO 
r-- CO CM OD 
CO O) h- 1- 


is 


^® -^m 


in ID 



in CM tT (O O CM 

CO in c3> cd" '-" '-* 
o CD in •- 



^incMcn-a-'^iD'-r^o^^r-oocrjcDO'-h-toooif^'-inc. _ 

^coc^O)coT-r^ocoinincocj)0)^cycycD'-a)cooocnoomii. _. _> 

i-eoi-cM'—c^O)CMcoi-cDcoo]ODc3icMCDcD-r-_co*-oicninT-i-mc\jincntDO)inT 
iri »-" co" 00 en O)" oi in o" »-" m" cd crj oo' cd in cm en h-" m-" <d" cd" cm' -v" ti-' co" r-" d id' cm oj" s-" ^' r*-' m 
0)-^CM^CDrMa30'-cDcocyo)(or^cococnoinincocDcocMC3>c\JCMr^inin^^incD 
■a-cMojcocner)r^^cocD03cn^^O)v^cDh-invcD->-cDcoinmcDf^ en 

,-" <-" CO T-" »-" I pj" I cj cj in ■r-* cm' cd" cd" CO (d "*' in ^-^ 



in 



CO 



cm 



I Oi-(Dr^ininr~o)o 

CBTT^r^CM'-inCD-^ 

T-_ T- CD_ ■<-_■*_ in in o ■v 
h-' co" o m" CO t" o o' 1-' 
■vi^cMoor^T-cor^cM 

OTOCOCOO)^^^ CD CO 

(d' r-" en" cd" --" co" tt" o) 

CD CD CD h- CD '- ■•- 



■^ o> o 1^ o) in 



m CO o T- CO T 
T-" XJ-" co" lO' cm' 



cD'-cnco-^too-i- 

co" i^' o O)' in in i-' in in o 

incoocMcocor-cocDoj 



r^OL _ . ,,- .,.,_._-, 

CO h-_^ o_ CO o_ CD_ r-_ o_ ^_ in t- cm r-._ in tn in i-_ (d »- »- co i- 

h- -^ oj in r-" o* co" r*-' t- r*-* ro co" in co" in ^ O) iri ^" ^ cm" ^" cd" o" 

.-. cncMO'-ojcDi— cocoifl'-in^T-oo^oinr^ooocM^ 

CM CO r- T-_ ^_ in CM co_ --_ in co_ ^_ o co co cm o f^ i- cm co cm i- en 

^* in" co" r*-" cm' r-" in" co* cd" r-" >-' oi' cm" --' 

1- CO 



1 CM'-cn^coooO'- 
cooif^comcoo'^cD 
cD_ co_ CD ^•_ co_ o in -^r to_ 
^" <o' in cm' o" o cm" co" cd" 

meOOCMOCMlDCOCD 

CO ^cnincoi-cn'- 



CD CO CO m CO 



VI UJ (."J I 

•^ CO CO 
h- CD CO 






CMeoi^r^TTO'-inr^h-iocoi-cncoincor-incoincM 
cn^cMi-cD'-* incococomcDOoin'-ocncDcna) 
CD CM r- t^ CM in ■■- CD CO o CO r^ r-_ CO o_ 1- ^-_ o h._ in o_ 
(D 1^^ ^" iri in CO co' cm" CM ^' co* en r-" t-' t-" co" cm" cd r-* co" en 

Oi-CDCOm CO'- COCMCOCDin'-» CDinCMOOS 

r- iini m ^ 'CO coi^o) 





•1,080 

,285.764 

12.666 

•2.766 




•191 

872.206 

•7.866 

660,073 

897.105 

.106.515 

684.376 

199.049 

69.839 

57.136 



m en CD CD o 

CO O ID m CM 

CD_ O O CD_ CO 

O ^' iri (D ID 

CM en 0> CO CM 



coocncMcncnr*-ointDO^cninTcDr-ocoO'-co , at o imcDcnco |Oif--^r^ 
cn'-co*a'coo)coco^r*-i-incM^cDcncocococor--cM coco CD'-inin cocoon 
f^r-cDOojoo* cocncocMcnr-ineoeocDi^r-r-oco or^ co^cof^ • ^co^ 



O)Kr-r*-CMi-^i^0DCM 
(Of^cMT-cvjoooir^Tf 

cor^r^cocoi-'fl-inenr*- 







in CO 


CM CD o r^ 




1- • -- CM CM 


r, CM r- CD CD 


CD t^ 


CM O CO" 





in c3> r- 

CM 1- -^ 


in 


a 


CM CO 

o -w 


CO 


r-(n(Doa3"!Tcoco 
mvcDcoooino 


CO CO T 
O O f^ 


SSi 


gss 




§ 




CD 


in CM in 

^ CO O) 

1 '^.'» 


1 


CM 
1 


S2 


SSR 



jinocoinencor^ocnoDr^ 
rcoincMr-'CM^'-inco^-- 
\ en CO co_ cm_ eo_ -^^ ^_ in co_^ eD_ ^_ 
r" TT cm' cd" co' "-" CD o" co" ui r^" co* 
scBf— N-eococor^^aoenin 
- y-_ CO eo_ o_ r^_ CO cd_^ ^^ co 
j" 1-' r— " ^" iri r-" y-^ T-* --" 



coi^eomcocDT-oo 
T-oo-vr^-cMioeDr 
mcncocoocDcoeor- 



r^O)cocor»in'*o>r-cn 
CMO'-cMcneooiocMV 

CMOli-OCM^-CMCMOO) 

cm" co" co' co' h." '-" r-" 



CO CD CO in CM T- 



TroincnoDr^'-cMCMcoc!CoeDCMeo^cO'--d-coc 

eocDOCMcocDCT^Off'CDOCM'-r-h-vCMr-incL .__.., ,_, _.. . _. ,. 

CMiD(D-^_incooa3Trr~oco_^. Oi-coco^.cD--CMCDr^cMi^ eocr)«-r*-cor^oinco 

r-" cm" CO co" »-" '-" CO* en* en* -tt co" ■«»■* co* cd" cd" iri ^' iri co" co" r^' iri co' iri iri v' "-" o" ^" r-* ■^" o" co" o" 

CMT-COCMO'T'-CO'ff'-COOCO^CM-r-r^^fCDCOCMin^CD-V •-^cn'-CMinO — CO 

CO »- ■* -^ •- CO CM r- N. ^. CD r-_ CO V_ ^ f^. CM_ r^_ CO o • •- ^ T- 

T-" cm" cm" cm cm' cm cm" cm' ai eo" cm 



i^eOTTCMCvjcD^cncni- 

Sooojcom'-cocoooo 
_ i-; co_ in en o_ r-- i-- co_^ o_ 
o' o' iri iri CM o" o" co" o* (O* 

CMCOi-CSOCDCDCOincO 

coco coinror^^co'^t^. 



■^ O CD CM 1- 

■>T r- <D '- r^ 

en ."_ in <ji_ o_ 
co' 1-" eo' co" o" 



oir-cnco(OcooococnvcDCMino>r-cocoo(DcDin'-inO'-coh~cocM i r^m^co 

'-CMOOcocoo'-cDencMCM-^f^-cO'-cocDineoaocMcDincMV'-CMCD^ cocMa>(D 

^ *-_ en ^_ CD CD co_ en m en co_ r^_ '3-_ in 'j ^ in in co_ in cm_ o) co_ o cm cm tt o ^ i- ^ co »- in 

cm" cm' aS ■<r K iri cm' o" cd h-" ^' cm' ai co en" co' cm' cm" cd" m" co" iri co" iri «!)■* ui co' to" iri »-" o> ^" 

iv.T-T-r.eD^'-eoencMCMr^(nr*-cn'-'-incoi^ineOT-cDi--T- o^T"- cm 



-- CD CO 



'- CM •- ID 



1 coinvcocDenojcoo 
oir^covor^oenco 
o ■v^ o r-._ CM o CO o 00 

cm" r^" --" o" cd" eo" i^" o" iri 
cOT^cDincor^eneo'- 
(O enocD^-ifcMin 



s 


N. O CM 

o CM cn 


c\ 

CM 


s 


CO en 


en 


CD Tl- 


00 


»r 


CO 


ss 



cocMinTfh-oooocDcor^ocncoencMmencDr-CMeocooeMOen^KO i Ococmcd 

cnencooino-vmeoeD'-eD'-cjiinencocMencDcDCMr^r^eoiniDf^cocM ^cMr^oo 

ocoenincMCMr^'-^'^in^fflr^h-ffiocooi'-oieninT-cocDcDcDi^'v oincocD 
■)" cd" --* cm" C3 en" I*-" ■<i co' co' V iri - " 

-COOCO"CCO- Ot^'-'-'-OI 
CMt-CMCMCM CMCM* 1-CO 



i oeoooocMint-Tfco 
incor^co^TTi^asco 
o a> CM_ co_ in o i--_^ co_ in 
cm" r^ cm' co' CD a> co" co" m" 



en o_ eo ^ CD in 

CD cm" cd' r-" co' O) 

O eo CO CM — -fT 

CM en o o in t- 

Tf' eo' en o iri 

CD r*. o CO 



Fo enint^ina)CMCM^cM^«-cncooincooencD'r'-f»-incDh- 
1 h- CO in CM in'ui *-r-omincocoeoinr-cDCDO<DO)cocDoocnen 
- en T- en cj io_^ in r-*_ cm cm o_ cm cm co cm ^ cm cd r- co_ eD_ in to_ cm_ o_ o^ in 
-* r^" ^" co" en co" o" ^" iri f*-" •-' i' co" cm' oo' o cm" -^^ --* m* co" 



r ^t in 1- "- 
3 en CM CO ^ 

1 0> CD CM CO 



cDCMena)oinr>-cMin(or^a)cDOO)co'-fflco 
O) (D O) h~ ^ CD_ r-_ o_ o_ o ** oo_ •-_ y^ in o CO CD ^^ ■v_ 
^ iri cm" iri T-' ^' ^' V ai co >-" v' co" ^' o co m" i-" 

I »- 1— (^CM CO-— OCOCO -—0) 



CMCMI^r^-COintDOCD 

cO'-oenco'-coino 

CM 0)_ 0_ '-_ CM_ CO ** r~_ co_ 

" i CD h-" co" r^' 

r m (J) eo CO 

in •- CD CM 



rcocnoTTt-inencMC 

■) --" rC co" co" iri 1^' o" cm" co' 

■)*-'-coom«-'-cocn 

oo^cMen^cor^enco 

■^t" co' eo" CD CD o' r-' cm' cd 

•- '-CM'^J-OCO'^l-CM 

CM CM CVI CM CM 



CD in Ti- T- CD cn 

CM O) in OT »-_ CD_ 

■iT co" iri cm" o" co" 

oo CD in in CD CO 



•- in (o CO 



O CO 

T- en 

O TT 



CO'-cDcDCMCOCMh-OOn- cutj-'-'^ujeoua)"— cjin^TCM^Tcn ■ ^-cjcm^^oco 
cooocDcoa)co«-cMr*-cMT-eDO^Off)cocor^eocoocMOco | toen^cooicov.- 



o--'^incooeb.-o>cO'<tcM'<tc3) ■ »-e3CM'*'>)-oco*-CM 

_. _ --, -, eDO^Off)cocor^eocooc- ' -■ 

cocnocoincMCDcncO'-cocMOCMr^ineDinu 



. r«.r^r^iv,Ti(ncoh-CM^CMr^cDf*-o-^'-cM(Dinr-oin'- 
^'T^-(OlnlncMO)Trf^OloocDCMOcocMeo■^cMCMCMT^^-oo 

_ — -.._ — ... O CM r*- ^ 1- CO CM 



Jin'-COCOCM-^COCMCMf^COOlK 



(D 1- 1- t-- CD 



- o o in ■»■ r» CM r^ 
cDcDr*cor*-enencoco 
co_ tt CD CO -- »- eo CM T- 
en" iri co" iri cm" co' tj-' 



CM CO T 1- CO CO ■- 



e& r^ m tt r^ c_ 

in CO O CO (D CD 



CO in CO r- 
h-' ai o 

CO CD TT 
"- CO CD 



-- CM 

co'o 

CO •- 
O (-- 



inr--*-vuiinomco--eoo^in^cncDincDoocoCMCMOTi-ocM»-(0^cMcocDvcM 
ineococoT-i-csocDOoin^f^cMOO'-i^cDco'-co^.enocMcoocoooJO'-CM 
0)_in©a>^cieDOcDoo_inincoO'3' ^ ■rocMCMcocoffivoo^mr^-cooooo'^o^ 
<i cm" r-" en* eo* en" to r^T fC iri en" ^" iri tt' cm" o cd o' iri co* en" iri co" en" co' cd' iri co' oo' r-' iri r*-" ai r-" 

.-. _ .-_ ._ .. — '-■.inTi-h----<a-coeni-eDCDCD^o^inco^ 

>'jCM_»-'-cDOencO'-cocMeo i-eDCMi*~co 
i CD CD o> iri ^ CO cd" T-" iri co" cm" r-" r^ ^' *-' T-" oi cm" co" 

i-coco inCM--m-T cm-v o 



cD-^'-oinco'-cor^cD 



■)'-r>.enh^o>in»-co 
-inin<-r^N.co<M^- 
-cMor^r-oJcocMf^ 



cMTfTro)ui,-cooenr^ 



i^ CD r>- ^ O ' 

CO iri en" en" to" c 

CO CM in in CO ci 

^ en o CM in c 

o>" iri cm" -"t r-' 

OJ CO (O 1- 1- 



in CO mr-r-i-mcMCDOtDenocoocDcO(DencMr*-cDOCM'-ocD^-cMcooeici>'-CMO)r- 

com '-■ii-inineocDcDO'-eDCMi^cDcninincoen^ToicocoovenvcoincDcoinO'-o 

ooeo CMincoo^cMeD(ocor«-'VV'-r>-a)oicnocMco'-to(oeDcDcoin'-oincDcocM^cD 

cm" V ^" co" h-' »- co' cd' iri co' ^' -- v ^' co" m* cm" co" cm" co" iri cm" V h-" m" tt" o" ai o" co" to* iri ^" iri iri ■^" ai 

oco cMCMCMino)'^'-'^f^*-0)vencMco'^oiot^o*-o^incnT-cMr^co^r^inococo 

o_ CM in en co_ in ^_ o) in ^_ o_ >-_ cd ^_ ^_ o cm co co cm co_ en in cd cm ^_^ cd_ «> o> *- ^ in ^ co >- "O- cm 

oo' co' o> cm" "-' •-' oo" "o-' — * >-" cm" ^" iri f*-" iri oo' o" N-" ^ ^ »-' r»." cm v' o' t-*' cm' iri iri 

1- CO-- CO»-COCOCOCOeOCMO)CM 



enencMcn'-cMOh-eno 

T-cnT-CSCDCOCDi-i-O) 

CM CO CM_ in in en en eo_ ^_ r*-_ 
co' h-" o' ai ai o en -- iri h-" 
r*-inr>-cocDm*-vN-in 
CM_ in CO iD_ r*- !-_ CM_ cm_^ ^_ t- 

Cm" r-" 1-" co" cm" iri T-" CO* T-" 

oo cdcdo>oOt— r^cM 






llllll- 



< CO .^ Q CO < tfi 



. E 

I O m o ' 

© "S CO ■( 
ZZ-52 



OB c 

Q.T3 C 






M Q OT C 

R «1 



X ■ c c 

(D c Q .9 






> 3 w 
) CO c 



" ® S a, 

'S ^ — ~" 
" R c 5, 

E 



l|i|§li 



«? 






.:: = =« S 3 



"ram 
coo. 






ScS 



(D (D _ P- _ 

2 ? § ® ?2 
w E ro c # " 
mcou. 3 O 



Zi Zi "D ' 

c c >. m ■- 

(D 0) c: N J 

ffl « ~ 2 < 

CL Q. < i2 - 



.583' 



S.E 



5 s -^ : 2 1 



(0 .c 
S S E 






< c o < 



s ? «s 

CO t _ 
5E«S 

5i2 



E 

o o 
11 



■I 2 



sa 



18 



Individual Returns/1984 



r«---OC\J CMlO-'-COn CD(OC0C»CM 

mo^oo •- o *- T (D O OD O) '^ o 

CO y-^ oi co_ CO ■* -w in CM h- 00 <D o) CO 

inoToin CO* <o oj '*' co' in^'ajcMco" 

(DCM^^ cDOin'-co ino) 

• CNjcocj cj V m •- 1- '- 



cotomin (vim'-co**- 

COtDCOOO T- o T- V ^ 

ojcotDco oo'wvino 

C\j' to r-." "*" CO" <D CNJ tt oo" 

V O) *- ^ ooo^n■-c\J 

• --eocj cyvin'-'tf 



cNjcnca (D 
CO •- o h- 
inaco (0 



^ (O i-cotDin in(£)or-oi oi in h- coco o 
h» (D o V CO t ooDCDinco r-cnom^ m 

* V CO h- CO r- 00)--COO O) CM in r* 



cor^inco ococoinco 
oiaicoo o O) ■- 00 CM 



*^ co_ CMr-OJCo ao.'-,CHC>o_ '-.tt>oin^_^ w 

coo"cd"(D^" (D 

CO Ofor- in OS 

T-cMco in<D^O'- comcM »- to 



omcMi- r^oi^coo O'-eocncj v 
«-vincM oxD-coco minr-cMh- ci 
oico-^r-- '-'^r^inT- oj^m'-co o> 



T-co m to coo i- 



£■5 = 



00 inmcMCM th^ cmcocm en to ^ •- >- u* r^ 

CM CMCO'-m ^OHOr-TT CMOCOCMO) o co 

T-_ <£) oo_ CO o_ to c\j O) oq o O) o_ CM 1^ CO w in 

"-" OOCMCO' to" cm" cm" --* ^* r-'tOin^'CD O CM' 

O) mcoincD ^cMcomi- oooo"- (fi 

i-ino>^ oocomh-*- ^ co n 

■r-* T-* CM ■>!■" cm" CM to 





goj^go 
1- 0>(DO>in 


392 
519 
164 
703 
387 


coooto 

SS3 


in in vr- CM 




T- 


»- evj TT tvj cvj 





* o r^tnmco eor-cnco-* cooiCMooco lO o> ffiCMOoo in »- '- co ^ 0">*(i>(hi * 

eo m h- 00 00 oD cor-T-coo i- O) ^ ■^ ^ co cc oiococm CM^omxi v-r-tor^Oi o* 

(^ f^^ '^.'^.'^.® ^ i^. '", °^. P. '",'''. '^. *". •'l <** ^. o®c>f^. oo^h-_oor- lO T- ■•- y- O) o 

Sin" in"i-"--'^" oin^Dirico' •-" co" to in" oo" ^ V co"cn"m"o* r^'cD'h-co'to' oo" in cm' t-' (o" <D 

1- coinf--i^ r^r>-^(o^ coi^ocOt- co cm cmcoi/jcm ■*}■ i- ^ »- co O)inr».cyo o 

(O (D tD(^_^_r-_ to h-_ '-_ 0)_ o)_ wfM h- O) f-*, «o '- covCMf-- (or^OOToo T-cMCDo>h- eo 

eo •-'cm cm' cm" t-' v" co" (D VtD^'^co* <o t-'cm"cm' cm" t-' ^" co' to" Tfto" V--"co" ^ 



<0 
(0 

o 

o 

•o 

4> 
« 

< 

o 

N 

(0 



■a 
< 

■a 
c 



O o 

c " 



O o 

S I 

o i 

(A S^ 



5 5 

= E 
< % 



5_E 
Eo 3 



^ CO ooo T- ^ 00 cocvicnco (O ^0(0 m 

o o 0)0X0(0 co»-co(Oin cnocMr-r- 

•* O CO CO 0_ CO (OOCMOO^ OincDCOCM 

o» r-" in"a)"'-"V co" cm i^" cm co" eo' r-" o) v" co' 

u> m oicMi^i- ^CMcov-- oevjmcM»- ■ 

Oi >- cococom CMOoinco tom'.- 



-CMt- 



CO (DCMO CM CM ^ 0>C0 0) CO m CO o> 0> CO 

CO r^coocM ococomo) oo v '- »- ■v o 

co_ co_'q-_in— _ inoo>'*cq coco moo cm (O 

r-" to" v" CD as in" r-" in" O)" 00* (D"o"o>v"eo" cf 

03 Tf 00 r- CMOOcoo ocMinCMi- m 

coocM-v cMoomco coin^ *- 



- CM T- 



TC (B in r- CO »- cocmco »- ^ 



D ^ •- CO coco 1- in CM CM ■- h- V- »-<DeO(D CO t^ 



to 1^ oq (D o) CO o> ■^^ — _ c\i CO CO S di r^ 
Q "-'cm' cm" cm" '-" ^" ^" r-" ^"<D^"--"eo" 



acoojo CM CO -c CO r- oco<Dr^cn 

U) r--0>S-CD CJ>0)'-'— V CDCOr-^CM O) 

_ — in isiTtai-^ afTr'T-'^'m' co'o'co'm" o' «f 

incococM ^ CM m ^ o o) o^cMineo oj^cticmo co 

— — - — ^ coin^oD co_(o_ CO '-_'-_ wco_(DO]_r-_ « 

t-'c\J"cm' cm' '-' V v' r-.' v'co'V'-'co" »- 






^n 00 Tf (D^ '- ^ t- (O CO inino) cb -^ ^ irT 

CO ^coo)0 cumtDcuo ^incoi-cn O) -^ 

h-_ oor>._cM_ ■**ni^.i^,cD inoaooiin i^ r^ 

cm' cm'coo"^" co'ojinco*^" co'r-'oiin co' uf r-.' 

>- r^co^co inincn^CM or^cDCM^- u» 

CM Of^ooo) co^^.»-co r-iCi-^ V- 



- CMCM CJ 



oif-.<or^ inmooin i-cocoinco 

COCO'-OO CMCOCD'W'- O 1^ CO CM '- ' 

^ co_ r-- co_ (D tt r- I- co_ r^ tn *- i 

1-' •-" ^" ^" T-" cm" cm" cm" 



lis o inincncj) co mcMco o mincoco co »- in tncMO in cof^-cocMin coo^co^ 

o -^ ooiom T-c3)(Din(D ^rcMOcor-- * co r-ooo-- --coov^ cdcocO'-w 

CO Ti-_ (DincMin coooor-.'- i^w^rcD-w ^ to *£>,<d'^.'^. ^_ ^t eo_ o r-._ cor^-h-vco 

Oi ^- en^^f\j r\ir<^fnrs.Tr r^i ^^ tr\ r^ fr\ ^ t* irt »- ffi rvi fvi /-^ m m <n *\i" rrt •^ in in 



I- CO -^ T- CM CMCOCOr- 

CO mcocD" — .« — ^ 



1 * , - in" co" a>" 

'Ajujr»--«j-*u COCOCOI^CD ^ 

,- -.__.- 0(D'-_o_'-_ oo«>o_"<r CO 

co" in" "ff" r--" co" in •-' ^' to '— ' oi o" (D cm" co" to 



in '- CO CM cyoOTCoco cM(D»-inin o 

in ^oxoco cor^(D(X)o cmiocd-^cm c^ 

^ cocDccco cDvcocno oojr--o^ tf> 

cM"--"(Dr^" Tr--"o"in^" oi'oi'co'cMco" ci" 

T-.^^^^CM'-CM »- 



r~- CO cntDco •- coeo v in cocom^ m o <£) ^ r- cm r- ooovcsj-- 0O(O»-cOt- 

00 T-rv.h,(o cnooTrr- o) m ^ co co cm ■«t cMtor-O) oi'-cMCDoo ocm^So 

oo_ CDr--.coo_ ^o^_cMO mai^Oit^ <o a) omo'^' ococor-cM cncooeor^ 

cm' ^"'-"mco" cmVoioo'o) o" — " cd" co" V ci" o> o>'a)'«-'o' i-'oo'cnjVo)' to' (3 co co" 'J-" 

CO i-co(or^ "-cM^-coi^ •-vo>CM>- o •- ^ CM o) »- cM^'-r-m o^cdcm'- 

(D cM_r-_in^_ °^.'~.^.'^. o r-. 1- t^ ^.^'".o ^. ^. •". i^. *^. or^ •- 

co'r-"r«."K" CD in" oj" in" "tf" ^* in cm" co r*-" r-" in" tn" O)" m" -m-" ^" 
tn 



tft r- cocMCOO "-cnooo O) ^ O) co r-. * eo tD<D<Dt-- (oococo-- cor^a 



^ O) o>^tnTr cbcqc3oo> ^S.'*'.'^.''!®- 

rC- CD (Dh-'oicD c»' r-' o' co" cm" ln^-"co"co"^ 

O COOJCOCD cDooincoco cotoco 

00 ^■■-'-^COCMCM 



CM «* CO CO '-cooom ^'-r^coto id 

to o m r- ocmcdcmtt ^cmcmojcm o 

cocDcDr- •-inm^co cncor^'ffoo w 

■"T'v'co'co" cpinco'in^' •«■' h-" co' o k » 

»- P*. CO CD (DCO-^COCO <D(DCO (O 

•- •- »- 1- CO Cy CM 



CMO'fl^CO 
OJ in CM CM 


SS5S? 

coinor-o 


0)COCM 


(DCMI^O) 


0)0'^ in CM 


CRT- — 

rococo 

COCO*- 


COCO^ Cft 


r-f^oin"* 





CO CM O O 
CM ^ •- '- 



O CMCOeOCO T- CO — CD '- TCOOJO)'- 



TB^o^ h- --o •- ^r-cot^o> CMin-^^«- O) 

(n m eov»-o r-- ^ Oi cm ^ cDt-<*cj)co id ^ cmojco^ CMcor-CMto insmoto 

m_ CM CO in r>-_ r*- cm_ co ^-^^ c\j eo r- m Oi cm ^ u» co_ --_ cm_ h- r-._ ot o a> ^, cq a> co cd *- o i*>^ 

^ co" cm" co" cm" r-" 1- ■^" r«-" cm' cd" ut ■•- oi' a> 1-- i*) co' ^" •-" ^" to" co" o" t-* t-" ^" o" co' co" •-" in 00' 

^ cy cjh-CM^- cMr-ocM'3- co ^ o cm co ^ r- co m o o cncocooco 'o-cococo'- lo 

^^ ^«. «,-*-, "-oinp-co o "« OT-oitM— _ ■vcococMoo cnmcococo » 

'iri(o"cD" in'co^'^'co" eo'o)"^-'o>v cm 

axooi oiocDcor^ (oo>in»-co v 

•- »- 1- CM CO (>J<N 



CO CM •- C 



OCMCM 0)0 



CO coco-^O) (ooi^-vin oior-.0)^ p* t- 
co vCMr--o) cnococof- coom'-co '~ 

I »- T- ^ --CMCOCMCM '- 



E 03 



00 r-cotocn o^cO'-cm ^co'-in^ _. , , , 

o coi^coin o>cDo^o ^o)'-»-co o oi veoor^ oinof*-cM mcoco^ _ 

r- (^_ (D o_ ^_ co_ ^ *- o r- ^t •-_ h- cm <d i« oj^ (D_ tc to (O co_ co o> i^ r- ^ in cm >- co 

co" tT>" co" "-" ■*" in" in in CO r-" 0)T-'a)'o)' v" of o" Tf^'co'to* cvT r-' m" to" r-" in oTo'oTti-' 

o CO V CD CO T- CO r-- CO in ■vcdojcM'- co c\j oih-oDr- O'^'O-wco 'tinoicM'- 

o_ CM V o V CO (0_ o. en to o_ f^ ■- u> in tt to c\j_ p- m o 0x0 o r- '- 

'-" to'co'-M''^" a> r-" *-" m" tt' »-' »^ ^"cm'co"--" to'r-'T-'in^' ^' 



000 
000 
o.irio' 



a O ^MM MM 

c ow 

a» o ^ fe S 



00000 
00000 
00000 
in o' o' o' in 
CM to ^ in r- 



000 00000 



•n in 0"OT3 
S _ C =5 = 
■D ^000 
0.0 in 



■aT3T3T3'D 

c c c c: c: 

3 3 3 3 3 

00000 
00000 
00000 



C 3 D 3o 

^ooog 

O O O O '^- 

00000 
'^. o" o' o' " 



o O »- WW 

c ow 

"^ o ^ 5 o 

■rj m O-D-O 



ooS 
000°. 
0000 
°-o'o"g 
000°.^ 
otMin ■■- 2; 
•- www o 



■D-D-DTa-D 



9-0 CC CCCCC C33 D(- 



£S CD3 33333 3 



omooo inooo'-'. . 



oo o ooo o 

300 OOOOO 

300 OOOOO 

^-o'ln o'lrio'o'o" 



OOOOO 



Individual Returns/1984 



19 



■o 
» 



o 
o 



0) 

E 
o 
o 

c 

(0 
(0 

o 

w 

(9 

•o 

0) 



■a 
< 

o 

0) 
N 

(0 

>> 



0) 

E 



< £ 

" s 

0) » 

E I 

O o 

" i 



CO I 

O I 
OT S 






le- 



£3 



Eos 

i 2 



T- to CM in 
0)001 CM 



(O CM COOICO 



•Vi-CM(00) c\nn<Din->T V 

cor^tocDCO oscMcncjio o 

lf)CO(D(DCM_ (D_0)_^C»0_ T- 

co-^'o'com" i-'id'cmVoo" c^^ 

i-cMOJuicv f*-oojor^ u> 

o tn CO CM (o_ CM_ r-_ T-^ in in eo 



cooKOffl ^cdiottv tDcnr*.en(D eo 

CO CM CO CD CO CO O) CO CM CO o CD o ^ r» 

CMOjoo f^. co_ ci>_ — _ CM^ r--_omin'- ^ 

^"cd'oi"--" r-' -I-" V rf rf i-' cm" to' r-" if)' oT 

PJCDinCO '3-0)C5^'- ^'-inCOCD 00 

TfinCM oir^cDcgin CMCO'-Tm o 

1-^ ^" T~" CM •-''-' »-^ cf 



CO en in vi^io 

— in o CO CM o 

1-^ -"trocD,© 

CM Cd" CO' Oi r-' 

CO CO vcoo> 



r-i-cncocM cocncooco 



h-TTOioaa r^cnmom cm 
oocDCD-^i- incotDi- m 

^T-COCT*'-^ M 



ai CD ^_O_C0_'-_ C»CMCOCD_<D CMI^CDCOI^ 

^'ct'cd'o' <3)'r»^h-"cncD" cD'cMino'in lo 
cMooto f^mino'- iococot- n 



1- T- ^ 1-1-COCT* »-»- 



r- cncDcDCM -•- -"t ■«■ "<T co ococof^o co in cmcmcoco 

y- f-iOTTCM co^cD-^cn in ^ in u> ^ ^ cm cocmcmco 

CO OCnCDCO OC0'-_CD_'T Qf^.^.o^.*^ ^ o> ^.O.'T.P. 

c^ cnco'cnco" '-"t-^cd'o't^" oi r-" cm" 0) '-^ oo 

o> nn^O) i--^fmocM cnaD-i-ff>n to 

CO 1- i-^'-CMin cnincDcno cm 



CD ^ V en ^cDx- TO m o 

omo)'- oioi'-cMi- eo 

,-cDi-_cD_ woii-i^oim r>^ 

_. _. oDo' ^-''-'cDo't--' cm'ioo'c^" r~* in 

CMCMcno) C30COODO cnmooDO -v 

i-i-i-i-in cnmcocDO m 



S 5 CO ■fl' CM CO CM t- CM CO (D i- lO CM CD O) Wj S CM »- CM O) O to O V CO r^ in f^ CO in i 

~ CD vcor^co coco-^cocD ^cgeoinco lo »- omcMS ^r^incMO r^CMUicoCM i 

Tf CM CO o_ >-_ o CO r*-_ co_ '-_ o in in ^_ cm <o cm co r-_^ co r^_ o_ t- in in cm ao_ ^_^ ^. '-. w 

ai <m"^"o)'-c" CM'cvico'co'if)' co'^'cmcd"^" r^ co" T-"^-"^."o^ t-" in" o" i-" ■*)■" r-"Tf"cy"(D"Tj-' i 

CM cDinoor^ ajCMoor^co i^ooco ■*- co^r-co eO'-coKco r^ojco 

■.-^^CM e»* T-i-T-CM 



N in ^cncno cococo ti- cm F^TT 

O r-~ CO O O) o o r^ h- r>- ■v l-^it 

o CO CO CO CM in c3 N-_^ in --^^ r*- ou 

m d m'tooco" oo"r*-"a3CD*'-" oiu 

CM m c^'-eoto incftcDor^ ^r- 

CO CO '-cocov incor^^o mu 



CD CMCOO 

in r^oa 



7 OD CM 

2t g 



-;0_0_'-_r*._ 
Minoj'cc'r-r 

" ~ "OOICO 



i-CM 1-0(0 
^ CDCOCMCD I 

inr*- ^ ^co I 



CMCM-* incor^no in« 



m in inr*-h- m o coco en r*- -^ r- Oi- cm m co coc»coo> cvjcooaDin cmcmoocoo) < 

oi o ^CM-^CM co-<TCDr-o T-cooiooco o m mcnmoo io»-cBOco ^cmcmp^cm ■ 

T- r- cocoino) coi-o^oj cj)cocmc3>o (d cm o) m »- cd »- oo o cm tt i^cmcmoio i 

o cm" iricocoh-" o'cm'cocmoT o" in cm" ■r-" ■r-" »n r».*T-"'r-"in" o" co oo" cm" eo" o" m" cm" t-" --" 

OJ cm CMCMCO^ CO^CDTfCD CO CO »- ^ ■ CM cg ^ cocoinvcD COCOi- I 



en com V CD coooi^ m en oocmo u> v 

cMi-r-eo comcM'TcD mcMinmcM ^ eo 

cg^oi'j- ^.'^.o>.*DO_ inco_cM_incD eo i-_ 

^"ininojco" CO cm' co" of'-" »- cm 

■^cDiO'^eM ai-^\r}f-m co n 

cocooeoo «■*■■- CO lO | 

I I I I ■r-" I I 



1^ o CMincD 

CO touinr^ 

m , CM-^r- 

I r I I 



5iS 


CO in coco 00 


^N.'^Tl-in 

mTTCM-JcO 
(3)C>JO(D eo 


■^ 




CM CO (» (DO 


COCOi- CD 


a 



I 



O CO lO-if 



CO m O) ^CMc»a>^ t- coot-® co 

— CM ■^ CDCMOO^CM CO i- CM CO CO CO 

r^ in "<fo>o-<ro) mocooji^ « 



CM ^ ^ o ^"cD"r-"oo"r*-" cM"T-"eo"ino)" 
ineor^CM vinoin*- cmcooi-- 

^ T- cy CMCMin'VCO CM CM 



r*- in V ^ rrcDi-'-co cvj-tOino 
co^eMco cDcor^'-in i-T-^r^co ■ 
CO O) CD ^ inr*-oino comeM^m > 



T^ V o) V in r*- o ^ o eo m T- V u 



CO COCpO) CD IOt-CMOOO tooo^r^ 

CO TTcBr^r^ cjcDh-ocD cycoo>»-o 

co_ coto_o_in o_inr--^_ro <d^-_cmco»- 

o" oinr*-"eo' ^"cncoini-" o"cM'eo' 



CO cnmoco oeoCMfflO cootO»-r^ 

cof^r^h* omr^ocM CMeoeo»-o 

mcDcom oOTTf^r^cB (or^cMCOi- 

cM"cn"in"eo ■r-" co" co" ■*" ^" ocmco" 

^co^-o r-i-tnof^ incM 



CO coffin o in 1- COT in cb incoCMin o C) s oimo «coini^o> ococmcoco ^ 

CM OJOcocM vr^^encM r*-r-ocMCM * o eo ^ cj — ococmcm-- t •- in co i- ci 

_- o inoint^ oicooioin comocov v en cmcotco coh-r^cos) t-O'-oxo u* 

CM cm" o" "»"■*" cm" cd"co"o"(o"-*" co'cg'o'O'-" CO r*." eooi'-v''-' o'oco'i^'co" co'o'ofm'in ^ 

<D en ^r^inr^ scoincDr^ oioicor^oi r^ cm co«-ot i-omom coodcdcdco o 

O oo_ ooo_(M_ encoincnco vr-incMeo oo eo Tf^o_ {Oco-*_0)co ^r^incMeo cm 

d> CD" i-'i-'i-"^' -r-" of ^" ^' «■ 



Eo2 



to ^ CD OJCM 1- CO r^ 1^0)00 en m r^inin o 
m CO CO CD ■* en locMcoh- comr-^com r*. 
eo CM cMcof^co coeocoeocD ^-mcor^cM ^- 



CM eo CMCMCMCO CM CM Tf CO CM 



FI i^[^ ^ CM -Q-ffih- o) CO r^encM eo CM eo 
o ot^coo) loeO'Wcoo cui^oOTrTj- co 
r^ -vcooMco ocococoo oicocMt^cg in 



O in cueo'-co ojr-cnocn tocoor*-!^ ^- 
t^ V coomoD cocooocMcn cnoiinioo O 

lO O) COI^CMCO ■V'--VOI^ COCO^i-O O 



CO •- o) m o)cDr-i^cD ocotDO)"»r o 

•- o in r^ tocor^co-T coencO'-T ^* 

in T- 00 r^ ui'-r^cor^ encMinoor^ w 

aTajr^TcM' o'coco'oi'in o'co'co'm'o' o 

1^ -^ CM r^ cDtDCD'-o cvji-i^meo »o 

Tino_CD_ CO_r-_OOTCO_ '^.'-.0 0)T_ !*>;_ 

CM"in"in co"co"(3eo"co" co"a)co i-" oT 



5 E 
Eo5 



CO Toocoh- cDcDTOt- cneoeneocn h- en mcocO'- 

to »-cDom oaicMoin ^-^eoT-to m cm oi^oa 

T-_ oci-fffflOJ <no--_cD_<D_ r-_ r-_ co_ m CO to cj mcqcntri 

cJ eo'r-'o"^" oj T"r^'co"co" o" r-" cm in" cm" uf m" r-'inoTo" 

o h-incMCD otMwoo f^co-w « cDinr^cM - .. 

»- coooico coh-ocDco »- »- eo '-inr-eo h-r^ococo •- •- 



Scoi^eo in T cor^ oDi- < 
oocno T-mmcncD i 
oococooco t^mcMToo < 



s 


Ji 


0) 




oc 


ffi 










< 


m 



OO 

o oo 
o oo 
-°in"o" 

■O'-CM 
O T-WW 

o<» 



oooo o 
oooo O 
oooo o 



oog 
ooo*^ 
oooo 



mvnAymi i 



2 0> O. ^ CD CT 5 J 






» oo 
2ooo 
= oo o 
='0.0" in 



00000 
00000 
o_ o_ o_ o o_ 
o" in o' o" o* 



oooH 
oooo". 
00000 



■00 

:ooo 

:ooo 

„ . ^. m" o 

S O'-CM 

O Oi-WW 

c o« ^ 
=» ° ^ o £ 

XJ in CBTJT) 



00000 
00000 
00000 
irio'o"o"in 
CMCO -jmr^ 



■OTJTJTJT) 

c c c c c 

3 3 3 3 3 

00000 
00000 
00000 

o"m"o"o"o" 
CM CM eo Tin 



ooS 
,00°. 
>ooo 



00 o oR S 
00000 n 
Oo"o"o"g S 
in o o o '--'. 5 
i^t-cMin^- •£ 



20 



Individual Returns/ 1984 



•a 
a 

3 
C 
■5 

C 
O 

u 



« 

E 
o 
u 

c 



« 

o 

a 

•o 
» 

CO 

3 

< 
o 






c ■" 

I o 

M c 

< £ 

■O S 

" S 

E 1 

O o 

" I 



O o 

S I 

O I 

OT S 



3 S 

OC £ 

= E 

< a 

I * 

I » 



JE en 



5.0 ~ 

Sal 



=>= i 



•7 E 






Eo2 

i S 



Eo = 



S_l 



E O 3 



« CO 



0» o> cocotDin r*-cnin-«-o CMmCMCDto 



<o_ o) ^ <r> CD u3 ^. ^. ty O) ^. '-. ^ 

m eg co' ■>-' "J eg as V (O cvj" o ^'aiainr~~ <c cy o o tvi cm' cm cd tn to u^ cm o> o © ■- ' 

en CM O) r^ (D 1^ (O'^oc^O) r- r-. v •- -^ u> cm cmcmcmio co'-cocor^ (0(0^0** i 

(£> (— ^oxMiX) nototoo c^'jOT-ccD '-^^ <£) —mom CMOi/imO C^^ffi^CD 

"CMCSjm C^CDto'Vr-' O t-' t-"— — — CM CM' If)' o'Uj'to'^'- i 



IX> 



■— lO 



in cMtcxDCM r-(Oc^r*-(D (omeocO'- ^ 

CM incMCDin lO — intDo tocMomcD n 

— CMCOOin CMO) y- tx> y- h- — VOOD o 

I-" tM"'^"'-'o --" r-" to O) — o'ojtn — •-" «o 

lO coocD'- O'-r^f^OJ h-^cgcM"- ^ 

CM cncDi^r^ (omo)r»-OJ p>t^»- ♦ 



« cocMtoin <r><Dir) tt in oeocntDf^ lo 

o in CO ;o •- CM CM oD CO f^ o CO o CM (D r«- 

O) --^oocM r--r^CM'T'- m^cMOoa to 

o cDtoaTt--' mtoocMr-' oiton'—' — f-T 

— —cooin tDO(Dr-co cD'TcmcM'- co 

1- CO to <D m in o> r^ O) co co »- o> 



(O (D 00 en CMi-~ cocar^or^ co r- cm — to 0> O "^oeocM i^ cm r^ co i- cd w o co r- r- 

ift o CMtocMco rr — r-cDcn r-totnaOT- « •- o ^ m r- coocnooi omooin ^ 

(O r- CO ^_ a> — 00 m ^ co cm to m as in cm o» co cm oi co m m cd r- o m r^ to co (D n- r«._ 

of CO* CO CO COO) cor*-"oo)(D cm r-" coo— o co" — o'^oi' Wco — co" co't'ocm— » 

u» oo ^ocno in CD — ^ CO CD — CM CM r- ^ co cdcococm cmcmoco— V o — — (O ^ 

^ m i^coooin oino>0)CD_ Of^.^.^.^. **l ^. »-r^inco c»ina)co_cD or^vcD^_^ m 

o in* — — cm' cm'— coto'f^' in oT o* co" h-" in cm" —cm" — t-'coco'i^" irioidvir^ uy 



to CM CMCOCOO) r-- — CMCO co^coo^ 
flo CO tncMcDCM (oci>cor-co cocncMr-oo 

■»- — CM CO O in CM CO CM CD f->- — O) V o o 



CO COCMCOCM CO — — OBCM O h- V OJ o ^» 

u — in CO ^ ai cMOoxDin mmcMCor- ^ 

in OJ — V 00 •- r-CMCO^OJ COCOCMOCO 40 

1^ — cMTini — oooj— — cnco — — aS d co"cd"cm'— ©" oj — ' cm' r-" encnco"— "— * iC 

♦ CD cooco— ocMr-r-cn r-^cMCM— m •- — co — cd cdocdi^co tovcMcy— ee 

^ CM cocDr^h- (omoih-O) coco— ♦ —cocdcd mincnr^cn coco— o» 



"S* ^ "0- — CO — CD CO CO CM CO o CM '» f^ in liS en as r^ r- r- oxo cmcd *- o mh- o — ^ 



- o c\j(D in 



_ _. . _. cj) o T r- CO 

o 0)_ ^_ o ^ (D CM CO r-_ in 

(D* CD* o" — — CM* cm" (o — " cd' r^ m CO -v (O K 

O ^oacDCD CM — — CD CM CO CJ> h- CO — o> 

C0_ <N — — — '*«>'OinN-_^ ■* — coo— CO 

O)" — cMco'-v' ctcmca'cd'cm" co" CD r-" — " O) in 

— — — — CM C< 



-CM r-- mr-oo m 1 o o CM i 
nco o-Tcococo o r- m cy o ■ 

DOO OJincO'VCD -^ — CO O — ' 



CM CMCOCOtJ) r- — — CMCO CD 'J COO ^ CO CO CO CM CO CM CO — — O) CM O r^ V CO O h- 

co incMcDCM cDcncDr^cD cocncMr-oo o — mco^j-cn CMOOicom inmcMcof*- ^- 

— CM coo in i^cocMCD'^. — c3)^_ocD in en ^. ^.od^. '^,™.^,^,® ®'^, ^.^*'. ** 

— " cM"^'in"'a^ — o'oo)"— — cn'co — — of o" toco" cm— co' oT — ' cm' r-' <»' c»* co* — — iC 

CD oDOco— ocMr-r-CTi r^-icMCM— m — — co — (D cDOtor-io cdvcmcm— co 

CM cocDr-r- (Dinor-O) coco— * — cocdcd inmcnr-cji coco— o> 



CD mh- o CD — CO r- in 



-r-o— OJ o h-cDcoco — CMinin — 



CMCMCMO OlincDCOCD 

cMinom r^coocMcD 

• COCOO CMCDCnOCD 



D O) ^ O) r*- rs 

t coco h- in lo 

cDincor-O) ^ 

^" CO* cd" ^' co" of 

mcDS o in ^ 

r-o ■<! — — r«. 



o cnoino co'-ooif-- 

— — CO ^ 0> COCMOCMCM 

CO moir-cM cmcdi^cm- 



"vr-cDh-- n O) cMin-w— o co ■<* tt in 

flo^OJin^ « (D cMCOin- mincDCMco 

oor^^oDCM CM • cof*-CMin cocor^cno 

CO in CO m CM O) r- CM — oi o' — cm' — V of cjf — co" r*-* — * — ' — * co* 



^ •- CO CM CO 0> 

O)co — ^ CO m 
■«r m T cocM r^ 



ococDoo t^rr oi\rn£) cncDCM 



— CDr_. 

— — CMCOCO — mCMi- 



vmo — fflm — o d> 

,., _,C0 — CO Oir^OOODCDCM 

m CO o r- (O in r- r- — CO coinr-coco r- 



. ri= CM r- CO CD CO CMCootnr- ^ to toooco _ 

-0)00 cDoaomco cMinoTco ^ •*- ^ in tj cm (d 

.. >. _ _.— —.._._ CO CO CO S. r- "" "'" ' — "" 

_ _ _. _ _ o" (D of co" cd" co" cm" cd' of lO in cm" m'lnioco' _. ^. _. _. _. _. 

m r-co — cm coojcd^- cocm-^^o ^ h- ocoinoi cDor-CM^ ota>o<MP~ 

eo_ tMWOt^ ^coooajCM r-oocncoin »^ — cocotoo) cm. <o eo^ f^, ^. ^.^_0)to^_ 

— 'cm'co' co"o 



CO cor^cocM cocMincoo cmoojcocm i 

^ o>incMOj opcocncno (oininco-* 

to »- inr^cDOi cDCMOxno ocococm^ 

of cm'cd'co"- " of r-.' in" ^" o" m' cd' o' cm" cy 

CD O) — inin — co-ccMCD oir^cocM- ■ 

CM cocDf^r- (omoooo coco— i 



^ — — CM CD mm — cof*- O) o — eg ^ m 

CM COCM-^0> CO — CO V m CMO) — OICM CO 

o' r-'Vco'w co^'r^'V^" coino'cM'cM in 



a* CM V — r- c» mo)a>ocD cneococncM v — coroinco eocomr- oi v ^ cm m 



— comoio) ^r^mojf-- »-o>CMr-o in 
CD cDcoo— CO — '^ (D m — cymr^to o 
r^ *-vcom cncMmco— cdcdco — » 



^ OJOCO 

• coo> ^ 

— CM CO 



r-eoo r^ O)coi^ 
— 0(0 m ocM — 

CM ^ CO — CDCD ^ 



o cnr^cMO comvm— oicMcoh-co in ^ aat-vo 

CD — O) o5 CM intcooin (Dtoator^ te to i^CMf*-*- 

00 O.O)^-'^, 0>m_CMCO_ CO — — flO_0) <» cm Ol^CM^ 

o" cMCDi-"— ofh-'co'^'—' (or-'o— " cf co"o"o"^ 

CM CMCOCOin CMCMmTTCD CMCM— CO • CM CO r- 



fflCM-m 

CDCvJCM'q- 
CMO — CO 


r^^co- 
— O Tf' 
O — Ol 


<6 


■«- 


CM it^CD 


tor^- 

CMCM — 







oo or-. — CO ^ O Omc» r-- — O O co O 

_ -.. — m coojr-- vovo^ — CMr-.CMr-- o 

CM CM o_ CO m CO CM_ v_ CO CD_ m — o) — r-- in e^ co_ o> — co_ co_ v_ -v. cd_ <o co. r-- cd cm v oj S 

o" — — "— "co" o'—' co'oo'r-" V h-' cm" cm" cm" m m" ofco— "co* ooVco^'o" o" cm" to" co" cd" u» 

— GOCMOO CD — Or-O — tTCOOCO O oo mcDCMCM O— OlOCD CnCMO — O »- 

— r~- o_ CD v CM_ CD CM en o_ co o> eD_ — o_ «^ to cm <d in cm_ — cd (3> <n en cm o> O) — o ^ 
m' — — cm' cm'— 'v'co'of CD*— *co"enm" ^ cm" —cm" cm"— co" coco" cd — co'ofm" -w 

— — CM a» — — CM 



7S o) CO CO m o) CO (D en (O m s cd m oi vo 

o vocMO) coco- mco ^CM — mv eo 

^ OJOCMCO V ^ CO ^ O t--m*iT^— (D 

in cd" — — " cm" of r-.' m' — m' -^ _' '_'.'__' 

■» o eooeor- to CO m CO ■c coo)cocM — 

CM CM coeoh-r-. com- o>— rf co — 



mo> — CO CMOffimr-. cooo- — eo 

OiOtDV m^mor- ^(0 — OCM i 

""TO — CM_ f^.'^TOCMm. ■^.in — -C— ' 

h."a>coco *- o" o"af»--"cy" cm* oo* cd' en to* r-* eo' co" co" co" 

— "i-VCO CDCDCMCMCO CO » CO CM — i 

«■ (D r^ torn- oi— ^co- 



OOO 

o oo 
o.m'o* 

O — CM 

o -toy* 
S °* o _ 5 ® 

O -o m (BT3T3 

— m WO C C 

. S C 3 3 

OOO 
OOO 



ooooo 
ooooo 
o o. o o o 
m* o" o* o* m* 



!§8 



ocMm- S: 
— WWW o 

OT)T)T3 Ss 
T3 C C C '-' 
C D D Dq 



OOOOO 

ooooo 
in o' o' o' m' 
CM CO ^ m r- 
Wtf)W WW 



m OTJT) 

w-o c c 

C D 3 



O O O °. <D *- 

ocMm— £ . 

— w w w o « 

w ^ ^ ^ E ^ 

■- S ID ID 3 

0) ■O'D-D S w 

■o c c c o o 



^ to 3 



-iom 
— m — — 
wwww 



ooooo 
ooooo 
ooooo 
o" m" o" o" o' 
CM CMCO ■« m 
www WW 



ooooo „ 
o.ooo'g £ 
m o o o '-'- -O 
r- — CM m — a 
WWWWW K 



OOOOO 

ooooo 
o o. o_ o o_ 
o' m' o" o" o" 



Individual Returns/ 1984 



21 



l°3 



n CO ojcbooor^ ^-^^t^v « o incjinco o<D(Otna) T-i-h-^ 
oiTftDT-' ■^■"ojo'coct" co"cyo"r~"pj ci cy iflc\r(D"<f -rfT^tDr^ai cooco'co 
tOtototD r^^c\ji-o> ^-r--^c\iO) eo -r- cdocvj-^j- i-oicoor^ i*~r-coT- 



to to CO T p^ 1- tDOcocnT cnr-tD-i-in r^ 

O (D 00>WCJ (Or^COCO-i- OtDCOOJffi w 

^ CO rfr^miti tncvj' {dtTcd h-'T-'toeo'i-' of 

lo to '-i^Pjco in^O'S--^ r^i-co V 

in tOOOtf) »-0>CO(Df^ ir-t- CO 



1 V IM coo 



CMC\J O 

mine 



- c\j ai in CO CO 

•JIO CDT-'(Din 



m o o CD 



inco cocM T- (o 



ss 


mocoon 


s*gs 


s? 


661 
904 
366 
490 
420 


in coco ■* 


»- w 


O)r~--^oo 


co"c\j'a)': 



u> m mi-coo) 0(DcoT-h- cyooi-^ir. _ _ 

o* -r- cMcooiin (O'-r-inin mcyoicito eo eo cot 

* a Oifovo coinr^coo) cdcdcmcdp: ^ "" 

«r c\r o'o'cjToo' coin '-"in ■If co'oi'r-'->tc\ 

^* CO cDininco cycoi^coco »-cj^ 

CO CO'-OCO CVKD^tfttO OJ '- 



^ CO »- O) r^ T 



^oco CO* 
cocu-* m* 
comcy 03 



MCD^ CnCO CMi- 



^ CD o) O} h- a} CD en CO "v o in -^ eo oi ^ ^ c\t ^ ai ■^ in eo in in cm cnj id cm m i^ 

_ CO ^eocoh- mcotDc3>c\j i-o^min co ay meoincM f-^-coN-eo '-coocooj 

CM CO ^_ in o in co ■^_ o c> oi r*-_ ro eo o_ ti- cd cd o en co en f*-. co eo co ^. m co O) f»- co 

lo <D o o" cm" »- 1^" co" co" evj V in" oi eo" o" ^" ^ -^ iri cvT O) ^" eo" <nj" r--" o ^-" in to" ^" o> eo" 

V m ^ o f^ fv, CO r~> o> CD s ^commin n co cMincoeo (Dinr^a>co -^eom^m 






c 
o 
o 



E 

o 

c 



o 

C9 
■D 

£ 

•a 
< 



CO 

>• 

S o 

c ~ 



■o 
< 

■o 
c . 

« s 

E "= 

8 i 

c 



O o 

S I 

3 i- 

o I 

CO S 



M 

C 

» 
oc 

= E 
< ■« 
I " 

I (D 

^ c5 



« a. 
I- < 



E03 



h- oocncoin to>cdoc3) o^omeo 

1- oh-cDO T-ocooQ r*-eocDO^ i 

00 "-oom TT^Tinr-CM cjcoocoo > 

T^ co" co"o"eo"'r-" co'cM'oino T-'in'w"co'c>i ■ 

V O CO ^ V CO ■fl-'O-eDCOf^ (OCOCM 



CD CO CO h- CO 

o eo o> T- CO 
{£) O) inmin 



CM mocMr^ 

T-inr-ij-OT 

como-M-' o"cD"iriin"en" 



■^fcomcocD cococ 



in CM CM in 

CM_ '- o C\J o 
'-"in ^"co'cm" 



en '-h- mm '-eoaimcM ^os'-r-r^ ai 

m eor^r-co mcor^co^ coaDC\Jci>0) to 

(o eDO>CDC\j ^O_^_r»-_o *> o. '-. <^. ^-. ■* 

o cDofcjco" edcdo)"'-"co r-"^"co"Vo" oT 

o --mcon mr^'wr-cD oommoo i^ 

r^ t-i-cj^ co'-rJ-cMm '-mcM'-CM lo 



^5 CM CO CD V r^mmeo^ cMmeoeO'- 

o r^cMtoo coeooocO'- cy<(or-o 

in ^■_eD^_o_ o^miO'-iD a>eDinco^ 

m' Tj-'oio)*-" cvj"m"cooi"^" o>eoo'o)"o' 

r^ '-(ooai ^^co*--^ commoio 

• '-co cM'-^CMm '-mcvi cm 



l-Ei 
E o 3 



CO oir^ 1- r-m'-coC> ocmt-oicm 

SCO ^ o) ocomenr^ cnoco-^co 

_cD_'-_0)_ '-_ocq^_CD_ incDcocM'- 

■-"tnoDv" co"eo"co"co'o cM"eDVco"cM 

m o o) O) CD CD ctj CO o CO ■^ '- 



•«■ eocMoeD coeocD'-i- '-oj-^cmco 
eo c\jcnineo cMcor^coo mi^cscom 
m cMvcoo coO'-oir- ■fr^eocM'- i 



^ 5i ■«■ o r- 03 mcMeoTToo mincoco't tfi 

CO (3) CD V en en cor^i^r^m r^cvjcoom ^ 

tn o> eocomcD mocor-m r-eomcMoo o 

" m"(o<oa> 

COO) '-f^ 



I -n r- oen cm en cMf*- cd cd r^eom o O 

'-h-mii mcMojcoo cMi-mco^ h- 

'T m O) o -r m CM CO V r*- co ^ i- co u) 

Co"o>tD'o O^'cDCM'O)' CM'a)^"'-"^" ^ 

cocMmcD encooocMco meoi^'- in 

CMCMV COCOtOmcO CXJCM w 



^ (Dtt CD -^T '- CD (DCOOCO CM 

CO CM '- CO eor-coej>c>j '-t-coco-m- o 

voa)m_ enoiocnm^ r^coi^eoco (^i_ 

r-"o>m"r-" i>-"cia>WcM* '-"ocm-m-"--" oT 

COr-CMO) (DCOOCDCO incoco <d 

'-e\je\j cMCMmcoTf i- 1- r^ 



I »- ^- en r*- mcocD'-CM 

I CDCOCnOJ '-OCMOCM 



OCD'-CM mtOCMCO'- CM 



u/ K'j \j/ w ^ t^ Ly uj ty t'j ^' tM h* *tf O 

(3Jh-r-cD cDmenmoj o^r-eoeo ^ 

cM"v'm"^' mco^"'-"a3 ^o"cm"^"'-' w 

COCOOICO CDCMOCDCM m CO CO lA 

T-r-C^ CMCMmCO-4- »-T- ^ 



en f^T-Tff*. r^eocDino enommm co •- 

o" •«-"m"eo"'-" m"o*eo"m"cM" (j)'oJ'<r."in co rC 

o coO'-cD h-oD-voco oocM'-eJim o at 

!-_ m o) ■M'^ !*-_ ^_^ ^ r-- O) in eo o_ m_ r-. co cm co 

i" T-"'-" --" ^^ cm" cm" m' cot--"rs."<g-"cM" ^ i-' 



(O oimo f^ cMm "* O) oi '-a>m co o 

ojcoov mr-coeoen '-comeom ^ 

'- CM CD Ol CD CO o ^ CD '- CD CD *»" r^ y- 

co"cM"o"eo" cOt-*'-"oio '-"co'cdcd"o" ^ 

V^CMco fflT-cp'*m r^i-meoco P> 

'- in •- CD cO'-cDKin co o ^ i^ cfS o> 

'-"'-" '-" 1-" cm" cm' m" co'r-'K'WCM" m 



^ m ooiopo m h-r^encM h-i-eoT-co to ^ i-cm 

* T- mo^r^ oxDOJ'-to T-r-T-CMCM o> »- oim 

~ ao_ co_cM(Din '-.oicqcqr-^ cocmocO'- <e co h-^ 

co" ^" cm' c\j' t*-" a)"r*-"eD ^- co" cM"m(D"T-"cM" to" cm" co'co'a 



'-r- 
mco 



-c±)(6c£)cb 
jcMO com 
r r>. o)mo 



i-eO"* c 
*- maa 
(Jimh-u 



CO '-meo^r cococomr^ cnr^cMCM"- 
~- -Tt (Or^r^ comocDO coco'- 



$'- CMCM 
— ■ V 



0050 
3f^ ■* m 



CO enr*- CMCM ■- p> 



CDCD <Dmoa>o coco'- 



:ooo 
„ "^m'o" 

S O'-CM 

c ow ^ 

" ° .» O Q 
■n in (DT3-0 



00000 
00000 

o_o_oo_o 
m"o"o"o"m 



c: c c c c 

3 3 3 3 3 



0000 
°-o"o"g 

o O O ° Q 

ocMmi- £ 
i-WWW o 

T3 c c c: o 

C 3 3 3o 



00 
■000 
.000 

O S O'-CM 

•* o Ot-WW 
. C 0(» 

" " o .^ o © 
C -o in cDTJ^o 



00000 
00000 
00000 
m"o"o"o"in" 



3 3 3 3 3 3, 



0000 

O O O R. m ** 

OCMm'- 2 - 

'-(ftWWO • 

'^^ ^ wE E 

1. O ID O 3 

TJ C C C "^ «> 

C 3 3 3o »• 



i -S 00 

§000 



00000 Op. 



00000 



-io m o m o o o 



t^WWOTW f»(»MM(y» X Z 



CM m T-* n o 



00000 
00000 
00000 
om'o'o"eD 

CMCMg^t"' 



ooo2 , 
o o o o R 
00000 



«>(»Wf»*A 



22 



IncJividual Returns/1984 



•o 

4) 



O 

u 



0) 

E 
o 
o 

c 

M 
M 
O 

o 

•o 

0) 



■a 
< 



w 



>< 



c ■= 



5 § 

i £ 

M 



o i 

(0 S 



3 S 

S <" 

OC 2 

= E 

< S 

I " 



" 3 



Eo5 



in CO oicooin If CO V (0 r^ coc\jc\j^co v 



C0CM0)O • t- 
toinr- 00 • T- 
0) •- oi CO r^ 



imDoT^ 
mcooo ^ 



E O 3 



l-E 
E o 3 



|_E 
E o 3 



r*. Ojcor^ CNj com (\i '-f^ r- t- ixi cycu ^ ^^^ ^ 

•- r*-(Dcoo r-mmcDco cocooi'-o (D 

OO U)OCM(0 (Or*-(D<3J"- (00)-^(^tD »- 

eo ov'to'h-." i/j V (D CO* ■v" ui co"r--"(D"^" ^ 

CO (DCDa>r» vvcDtDN- cy^o>coco ^ 

cy ^ CM cgcocycoF^ (D'Wodvid <o 



-*r ^ojpjina) a 



. _ . C>J UT^ . - , , „ 

T- CO 1/1 (D cvj •- o ^ to c\j r^ m tn tt t^ 

" m (O (o s (D a> co_ o) (D cy •- o o co 

CO o O) co' to" co" ^-" If) (o" co" to' ^* 



£2 ^ I"r;2Ii ^com<5(D oi'^cyoco o (O -v co »- eg oiocO'^eM comincoin rt 

c«i_ o> c»cooco r-h-cc-oo ^coocoeo <» r^ r^OJtoeo tooi^'^co --r~5rtco <5 

«-. m m_n.i,n -. — -.« ^ — ^ ^'^'^r _- ^'^ifico' OJcyVuir-' VrvTtDcjcy oo 

• cjooaj eoh-ojr^oj 4 ■>» i- e 



CM cotoco'- cycor».ot6 

'" — — -. OO-* 

otMr^ 



(D *- (Dr^CO CM'- 



O CMOJC 

ffl ■v" ■c" h-' 

comin O) 
cntor^ O) 

*- co' T-' »-" ^* 



o ooa 
ID ir>c 
r^ ocv 



oco o r- 
or-co c 
n T- coc 



oco -ff »- CM '- 



- »- ^ r^ o) s (D CO ' CM lo (O (D CD CO a> 

offl V in cocD^v cnocMOf^ cooi 

~ o_ r-__ in (D_ in ^_ o CO (^ w_ rv._ fs._ r^ in 

co"co'cm"co" t" •-" o" cm" cm" r^'co"': 

: o) o) T- CO (or^^oacM »n^« 

mcMco oo<o^»-T- 00 m •- 

--''-" T-" T-" co" co" -It ■t-'cm't- 



.-CMC 

en COP 



-. . fficD-^ inomoio ■^coovco o cm .-cocoio" 

52 S ::2ri,'I '^■53'~S n-^toi-oj 5 co comom 

CM_ ^_co_(DtD_ co.'^.'^.-.o ^in(D_inco w T- r^moo 

ifi ^Si^fiS" SE^'t;!^"— ' 59^''G'°'* S o r-'rCirico" o"cn"oi"co'cD" r^omob-w" 

^SS!£ S2?!?S ooiin A »- V r^ (D T- (Dcocdcdco 



CO 00 oi CM <n CM O) en o ^ iS^ 
cocMPi^cD .-inocna) ^ 
"-*"'"— (ooim^co to 



u> 



.- cyco^^ v-fl-h-mcD cm t- 



T- CO T 



- in u 



ocnin 

Pg r 



d) incDcotD cMcocointo <do>-vcm^ h- m ^- co iM oi 

3<Di-cMK ■voojcoto •fl■cMO>^D^ — — 

^o> ^'_o)_ a)a)^»-co co^-coco 

<d' r^uicjtD r--'(D"7-"i-"co" o'r-"cM"co"i 

r^ m OO V CO .-0)in.-(D coeocO' 



cooo.-_o en eo oco 00 meocM^^ (d 



»- mcoh 
o'co"r»'h 
eo .- T- - 



roo tDi*- CO en CO (DO) 

O) CO CO a> ^ V CO OO in 

-^_0)0)d> ■'iCOCOCDCM 

co" cm" r-" o" cm' co" en co" cm co" 

r~cocoocD ■wcoin.-o 



?t a> ^ oi^ o eo eo iocdcm^^ i^ 






S2 S^i SSz'Sa coocMco.- cMOco.-m to eo cnmcocM ooi^cor^co co *- ■* c» -^f i 
« CM oor^cncn ocoi^m'^r cDcor^TTi^ cm cd cMt-PJo i-mcocoS. O)ou5cot^ i 

£ S £2S;S SSE^S" !fi""2'""" 2 -' 2»:t:" 3®"sr>iQ<^' y>"of<Pi . 



cor-cM^ en^cMco.- cm r- -^ 

CMCOCO CMCMVCMCO ' 






Eo2 



CD coojgco P5«go.- "ToencMf. h- oo coO)Pjr- comcAocn vco* 

S r;:::°°' cMeoeotoii pji^cMh-to cm in t^cDPjo pjcocoSo ®co» 

O) comp*.o> cocqtqincT* O) cm_ ■* ■* r-_ eo v incMOio cocDcnmr- mm 

5 '^comeo ^.-ocMco mcMmco.— t- " r^cooo.— ^»--cmcmoi itit* 

o ocDCOO PucocooiCM in CO CO i- O) CM ■vwvco cMCDt^oji- mco 

r-moo) (ovmoo ocO'*'- »o • pi^co co-*tnSo ocm 

cy c^ ^ ^- o" ^- pj ^- ,^-,^- 



^5 in -fl-r^r^-cM cmcocmo^ cm-- ocmoj o> 

9 CO o CO CD CM CD m in m r^ r^r^vmeo <o 

<o_ v_ o>ocMr«- r^eoooco cocoffloov o 

«- o> m'm*cD"0)" ^'cM"co"cM"eo" m'^-'m" -» 

CO h-or-o eneoo'--- ■* cm •» 



m "* CO CO O) CM o CO o O) co co • 

00 mmmcM comminco copi* 

• O) (O v_ CD_ r- CO •- o CD oo o 

-" <D co' co" ^" P 

I*- h- o oia 



« m ooo CD T-eneococM cm i- cd ^ .- 6 

m CM m r^ o) ^ cocoocmo oojwmoi *» 

CO o_ oD_ (D_ co_ o_ CO in CO CD i^_ cj> cm r»- t- r^ at 

o> ^' co'oi'h-'co" cm" -M-" O) o' r-' incM'o'co'm" cm 

<D .- r-CDOCM VOO)(DCO CM CO 1^ t- »- 

CM -ttmh- inmcDcoco cm .- eo o 



in CMpgcMo inojcoco"* 

eo .-0)t-t- .-cdocDt- 

o_ CO o> o v_ CO m CM m o 

co' cm" r-* m' t~-' '-" tt" eo" o" co' 

• CMcnoicM ^ocBcor^ 

• CM ^ r^ m in o s CM 



0> CMi_ ._ . _._. „ 

o_ cooocD (ocofflmco r^cDcO'-o co 

^ CM m" •- v' CD m" ^" »-' ^ eo" f*-' co' co' o" w 

CM (po^'- comomo) co ^ cm co cm co 

.-r-<DCO_o>CMr«-S'«- mcov oi 

^' ■^ -r^rr^t^i eo" 0» 



co_ mi*~mm '-eo.-com 

co" m'^'r-'eo" m'in'cM"'-"eo 

• '»eooD'- comomo 

• mr^eo encyr^r^.- 

■r-* ^'»-"--"co'' 



^_^_^.-m r^eomcMCD cdo>.- 

cm" co" m" r«-' ^ V V ■'- i- V co" i^" o" 

TTKcoeo "*ooor^-<f co »- -- 



.- KCMinco <n--o)coo 

CM eO--C0CM COCMCDCMm 

CM CD r- CD o CM CO ^j r- o 

■ CO'CM'-'CJ)' CM-<TO'o'co" 

"-^mr- -voior-O) 



0)m» *- 

1^ CO* CO 

'-CM ^ 

O^" iC 



o 


m cocMO 

r-h- .-00 


pjcmtt .-en 


CM r^ CO in CM 


en 

CM 


S?:SS5 


CO -V CM mcM 


cMocn-o-cD 
moicD'^eo 
oim .» .- 




»-KOO 


cocoor-r- 


■^.- 



o 
o 


363,262 
,934,303 
,031,528 
,316,928 


,072,195 
187,303 
090,482 
746,980 
214.046 


947,249 
587,826 
468,175 
200,038 



r>oo co<Do^-.^ 



iG S^J^P2 '^'^^^Tl r^cMcocooj in tn ocooocb <0'-cnoit^ mmooi* 
S S^^r^S S£:::;2® m'^neoco <n -n- pjcococo pj -vt o e» cM-^Sffi* 
— 'oiv.ino oeocj>ocM ojr-rrcotD o h- cdocdco eomonm cdcdcoS 



.- ocooiin .-oi — ,->. 

in eococMcD cdcooottco 

m oj O) ■.* o f^ .- r*. CD 



cMTOi.- CO V .- m CM r^Kr^-^r 

— ■" ^ mcowvco mojCM* 

Oh- T-r-co .- • 



oo 
ooo 
ooo 



S o.-eM 

O O .-WW 

0> O ^ Q £ 

TJ m (CTST) 

m wo C C 

"5 C D 3 

,5. -g ^ o o 

■o ^ooo 

a ^ooo 



ooooo 
ooo o o 
o o o_ o_ o 
m" o' o" o" m" 
cMco .* mr- 



c c c c c 

3 D 3 3 3 

ooooo 
ooooo 
ooooo 
o"m*o'o'o 

CMCMCO 'tf-m 



:ooS 
ooo ". 
ooo o 

o o O °- ^„ 
'-WW w o 
«^ ^ ^ E 

_ (D IB O 
■O C C C ° 
C 3 = =0 



ooooo 
°o'o"o'g 
m o o o R 
r^ r-pjm.- 

WW WMW 



OO 

ooo 

OOO 

°,irio" 

■ O .- CM 
O O '-WW 

cf OW 

'^ ° ^ £ £ 

TJ in (D-D-o 

m WT3 c: C 

— . C 3 3 



?r ■o, 



OO 



OOOOO 
OOOOO 

o_ o_ o_ o_ o 
m" o' o' o" m" 
pjco ■^ mr- 
wwwww 



c c c c c 

3 D 3 3 3 

ooooo 
ooooo 
o_ o_ o_ o o 
o' in" o" o" o' 
CM CM CO -^m 
wwwww 



ooo°. . ■= 
oooo ■ S 

oooP.(o *- 
ocMm.- 2 _ 
.-www o » 

**----£ E 



T3 C C C '-' a> 

C 3 3 Do - 

ooog • 

O O O O °. rt 

ooooo (0 

o.o'o'o'e s 

in o o o °. S 

r- .-CMin .- •* 

wwwww E 



Individual Returns/ 1984 



23 



0) 



o 
u 



o 



■a 

0) 



■o 
< 



l°2 



TO OCMCVJCO otooitDin O C\J_T- <n o> I 
lo T-" inio cvTifl in i-"o m" o)" lo (D r-- 1- oi i 



3^E 



0)'<-CMr»tD N 






en mfflTT-fl- CM (DID in IT) 



_. .. CMOCM-q-O CO ■v 

(on or>-LncjcD q o 
— — on o 1- 



- 1- 1- T- m w T 



"V TO to (B CDCOCMU 

i-"co"c«J ojto't-'oiio 



r- !-■.- c\j cy ^ 



TO (0(003 CD ' 



oh-to^ 
c\jr^ CDO 

CMTO mo 

oi^r^ o 
TO 1^ O) tn 



o »- o (D o) F^ o) r^ CO ^ u) o (D '^ a> 91 TO TO m If) ^ ^ TO o> r^ oi ^^ 

cj^rooo mcO'-'-^ n c\j co o »- -fl- oidtotoo r^i/iTO(D(D ^ 

■^ (D 1- ui »- m c\j V (D TO o> <D mo30)-'~ '*~.^.^.^.^. ^'^.'t'".'^. •*! 

loojoo'cu'n r-'rf m'l^'cy to pj C3t-a>oi 5"o"ov"o o>r-"cyo'ao w 

ooto^cMco '-i^TO^.io r*- O) vcjcoto cD^^r^to onnc\jr>-TO (D 

coooiLfxo mr*-i-TOTO o* -^coi^ ^tn t^.^.<o_ ^.f*-.'~.CT.n c^ 

^,-"i-'cn to"(dV*-cj CO i-'t-'to" to"(0^"»-w of 



o aj»-tooj f-W'-TOCo -c '-om w o o tot-tooo io<dto'-ui ^ ojow o o» 

o ^ e\j 1- T- CO TO CM ^ in r--mc\j'-c\) v ^ r^cyr^oo ^r«-TOr^»- cyh-oo>^ ^ 

m TOOiLnto 00^(00)0 '"."«_«) co u> in 'nr-_^_'-^ inTO_o_oj_r^ '^.'~.^.'^, 

' T-' to'cnJ T-"o" CO (D fflo't^ »- <o"<d"to ^ O »- in tD"r*-"(D cvi to't- to in o (0(0 TO 

TO TO(DP^CT CMTOTOCOeo in (D U) "' *" "' ~" ~ *" 



8 -" 



^ 1-0)001 r^ N »- 

r- inTTCTin r^cjW'-n r^r^->-TO^ ^ (D 

CO (OOOCgCU ^(OCM'-TO ^(0(DO^ o» TO 

f»."o)" mt^a' 

CNJTO CJ CM 



T f- r^tn'^TOOl (DTO(OT-lf 

>i- (DiotO'-TO tnTOcni^c 
3t- Trineo->-i- toioi^Ot' 



^ OJ O) ^ CM f^ 1- O ^ m TO CO ^ TO h- ' 

c\j cvJTOOh- (0(OininTO o(oaoTOa> 

(O r^m^m TOTOin^_o_ inTO_cT>r--o_ 

V ^** -r-'of v'm'ooT-" w'lnoO'-''-' 





•4,861 
•2,386 
29,998 
20,460 
30,847 


22,281 

25,786 

8,368 

1,771 

1,090 



_ _ _ (D cph-t^^ o^mccO) mminaAi 

^ TO o^-ojh- Tfgo^oin cyoji^TOT- » TO (Otomo i-r-r-TOin cmtococmio o 

CO V N.TOO<o mineyvTO o)-i-o<D(D <o »-^ to_-^_(do_ TO_r»-_TOTOTO_ o^^.*^"^.™ r*^ 

---■— -^C\JTO WTOTOCOr^ «0 0> I^OOJTO (Df-CMOO TO-^TOinifi » 

<j>cjr^ V TO cj ■* m incoTOi^cj oo(»cyh. « 

TO "r^ (O" CNJ CNj" V •-' T^r^-v cor~'(D"cNi"cj c* 



m'^CMTO *-0(blO^ i-OVr 



f^ »- TOTOCNJTO (D^<»C\JTO 

K TO mioTOTO moooiTO 



■wo(6H- i^TOfficJin at (O o-^ot--- i^OTOfti<b ^^Ott^ 
TO (O ^ CO cjinTOTOin w m f-wtno) cMOjincpr^ 0(DOTOc 
»-TOr^oo (or^TO<DOi *- CO ^mr^TO co(M(D(OCM CMOT-too 



SO 0>0) h-m TO 

^ r- CM o »- ^ 

T^ in o_TOi-_c\j o> _ _ _ _ 

in ai m^tDci (^"irim'r^'o intDOTO'O) 

»o r^ oo>inTO TOto^T-"- in--*-*- 

o> ^ T- •<- T- i--.-TOTOin cyTO»- 



s - 



m (MTOU 

T- (O O) T _, . . - . — . . _ , ,. 

TO_ inco(o_c*j "^ '-, (0_ ^. f^. *''i'~.c7,'-_ K ^ 

pj coto"cm'»-' cooTinco'in cnJo't-"cm"(P <o 

— ^-- ^ - 'TOO -r-SOTOin^- 

TOr-m CMWP3_0)_0 ^ 

cj^'tt Vcoini-'r" 



m 



no ^»-TOO)Q (00)N-00> a 

So cD-*T-»-«i (DTOh-inr- e 

O 1— »- T- TO TO (D'-^O'-^TO 

S'o" ©"(©"-"cvj"*-' cjinofintn c* 

in in ■* 1- TO (D i^in(D»-TO — 

*m ^'^ o i-^ !*-_ ^_ '~,*\coo)_o_ 

'-"cji-'v ^'(o"in»-"TO' 



03 TO CM (O (O O) TO 1- OJ »- 1^ TO f^ 0><D i 
h- TOTOUTil- CMCOTOOO h- Tf TO CO TO i 

to^ Tj-_co<D'-_ (Or-_(D_TO_h-_ ^. o. 00. •'1. '* ' 
i/» CO incueyco (pT-"f-Cirio» i--."Voin(» 
I^ (O TOKTOtO »(DO)in»- T- (O TO »- 
»-T-'-'-»-C\JCMVCMCM 



^3 r- flieo'- h^ CO 

o r- TO T- *- m — 

in r- r-,TO CM co_ 

"f inr-'to'V TOC*iU 



ciiSiih 1- 
OKOCO o 

TOOO in 



O CM ■V(D 

mcom 'C N 



CMOTO^ vmTOlf 



-cgcvj ^ CMCM 



TO cscMom ^■^mi^in -^-TOTOajN «» 

O) t^mco-* ■*TOcyinTO oaSTO»-(j) u> 

CO C0_O_TO_TO_ Ci4TO_CM_(D(D C0O_inTO_O <^ 

8(DTO"TO"in »-^^"p" 

TO TO CD TO CO CO C 



0) 
N 

M 

>• 
■a » 

S o 

c 



■D 
< 



I • • irt 



SCO O) * 
mm a 

3»- 5 



■o 

C 



0) w 

8 E 

C 



n 
» 
u 

o I 



.S XI 

0) 

K 

= E 
< - 



(Oh- CM TO TO •- mh* o aoiAor- ^ 

moiTOO mo)TO(Din cmi-to-i-to « 

TO_(D_(0_m_ '-.^-.f^.cM_in ^-.co_m_h. »-_ « 

^TOTOf^ TOTOTOOJV OTOTOTOTO 0> 

TOh-cvim (omTOTOO) mr^m •- oo 

• i-cy»- CM'-'-T-co T- « 



TO'-CM oiininr^o aouS* 

i-cMOJ mvTOtom cMi-(D' 

r~_eM_TO_ '-.'*-. r*-.cM_>n r»^TO_TO_ 

r--"TO"l^' OlCTCTTO^ TOTOCO 

mi-m (omTOTOTO mr^N- 

»- CM »- cy«-*-»-TO T- 



E O 3 



O) TO tocmt-co or^oioo TOTOm'- TO d) 

•• m cM(ocom co»-cmcmcm p^(om'-'- r«« 

CO m cM'>a-oco CMr^r^cyr- cdi-ocm*- o 

r^ if CMinT-'h." TOOi"co"c(>CM" t^"(0"cO CI 

^- i-mcoco ■*to^'~to s 



OmTO OCMO(DO TOTOO" 

TOtOV CC-CMCMCM r^COTO* 

cMcom cMr^r^cMh- co^-co 

co'cocD TO to" to' 00 CM r-'co'TO" 



-ST 



■oo 

■ O OO 

:o oo 



S <^ o _ © e 



O -n ^ <» 



m (D-o-o 



■ "Pooo 
^ooo 

i-mi-i- 



ooooo 
ooo oo 
o o o o_ o_ 
ino"oo"in 
cMco ^ mr^ 

C C C C C 
3 3 3 3 3 

OOOOO 
OOO OO 
OOOOO 



;oog 
ooo°. 
oooo 



o CM m ^ K 

■i-WWW o 

«w ^ _ E 

■O C C C o 
C 3 3 3o 

^ooog 

OOOO*^ 
OOOOO 

Oo"o"o"g 



. -oo 
:oo o 
:ooo 
:Om-o' 

■Oi-CM 
Oi-tOW 



OOOOO 
OOOOO 
OOOOO 



;oog 
oooH 
oooo 



^ CD 3 



oo 
ooo 
ooo 
"^oin" 



WWWWW »«A(At9W K Z 



c c c c c 

3 3 3 3 3 

OOOOO 
OOOOO 
OOOOO 

o'lnoo'o" 

CMCMCO ^ m I 



OCMm-r- c 

^«»(»(e o 
««w w ^ E 

TJ C C C ° 
C 33 30 
=•000° 

o o o o *-*. 

OOOOO 

oo"o'o"g 
m o o o R. 



24 



Individual Returns/ 1984 



•o 

3 



C 
O 

o 



0) 

E 
o 
u 

c 

» 

10 

o 
(9 

•o 
S 

M 

3 

< 

o 

0) 
N 

(/) 

>> 

.a 



c ^ 



5 ° 

< £ 
■O E 

" s 

0) CO 

if 



M 1 

W I 

U (A 

o I 

OT S 



= E 

< 5 

I " 

I o 



" 3 



EoS 



2_£ 



tn CM cjojcDS) r- (D -^f ■«■ (D ocvincof^ i^ •- 

in '- ^mogto minoon or-cjr^cM u> w 

O (» • ^. '" '". <o ro CM_ 0)_ w ^_ in in to <D r>^ h- 

o 1^" r>* n" * o> CO id" t" ffl^'o'racj o ! 



oo ffi ^ ^ T 



-eocj^ o>ovcv 



^ r- CO CM "- in V mmcy o <o en tj o o 

CO •- (Di-aco oojinmr) oeor-ocn 

T^ O) CO_-V_W_^_ inCO_(D^_— _ ^.'O'T-^CM 

in ^ co«-oas coo-vcMO ^-oood)"- 



V pjm'irrt irim'pio'o" tduivitDm 

V •- --CMOCMin ^ootonr- <d 



cy m CM T in omncMOi ^^eococ^ 

CO in-^oio -^"-oenin tncMoxO'- 

m CM^'Jinin r*_cqc>0_oj *D'-_o_^_cq 

•-' v'ojcdeo' cooV'-'io CMcno'inco . 



V pj tt ^ T c^toeooin cncnooocn m 

V en '- c^ in cMcnocctD o>»-r^vcD eo 
--_ CM »-_^ w (D N. o> en r- o> (D eq oi -^ r- to 
ri --*cMi-"oi tDin cD'tDCM "-"cMCTfinp) 

•-'-CM CMcntDinto v ^ •- 



eo3 






5 i 



Mr- CD tncooi CD CMOxo V CO h* 

— - ,-. _,_-- - DcncrnDTTCDinr-T-oiaxD"- 

cj> o_'-'-in r^ojcoino oocMf-o w ■^ a>oo>c\i erjr-toco'- o>»-<Do>o ■ 

3(0(0 (» v'lnVcj cm" r-" cm' ^' ^" w o «-"cM"^"eo' ^"ooo'^-'tD" ajcvjirio— -* ■ 

-(Oi^ cMVto»-cM -v •- CM V CD » •- w in «n o (M'-mo)'- coo*-va) tn 

u — CM cM^<o<DCM o>eo_"-_r-_o ^-- • '-■-cm CM-fftDincM oia)— _r*-_o ^ 
.- .- oj T- in iri" T-' ^" cm" •-" in 



tft o <£>■»! O) ■^ r^cMO)CMCT -It CM r- coin 

<o oj (OincDO) inocnr-^ oitD^rtO'- 

flo oi i^fflton inT-ar^r- cmoxo — en 

CM (^ da-v'o i-'cn'^-'h-'N." to" -v c^" r-' ■«i 

^- •- cMincMTT cnin^.<oeo TfincM 



o o '-aaxD coojco^cM r^coocMO 

0> CM OCMO«- CUOOt-O) 0)f^(D'-O) 



^ r-inr-®oo o« 

If incMCMinr^ cm* 

•- 0<Mr-o ^ »- 

m to' CD 1*-" CO (D o 



_ CD mcno>i- i-^^eoo) I*- f~- CD (J) 03 

tn CM CMVor- oxoat^ '- ojcmcdtcm 

^o ■^tr-'-^ incMO)coo) otocoinn 

flO oj n"cM"'^"r-' P-" "v" O) uj" -^r" co-^jcm' 



(D CM O CO 



^cj in tv. 



to CM en « 
CM_ oo_ en u 



en CM V T- — (ocDf^OJ^ cm -^ cm oi cD « o mcM'-r- r-eoooffl cniOh-eocM ■ 

•- en *- to ^ r* r-. r-. T- en r- oi *- o r- <D to cm (o o *- cm cm i- •- o) oiOTroto 

^_ w.'*c>'", ^.^.^.*1^. o^.P.'",^.". o ^_ ^.'^.®*^. ocvjr-oiin r-r^(D — f- > 

cm' ^* cm" en a <d* m* cm" en »- cm ^~ iri cm <o' n ai <m" ^ at in en ^" id en co' cd' O) ^ *-" a>" lo 

_. oi cnm^eo mineocn'- otDo>'-cn eo •- covo*- inincMcno o>ino)'-CM w 

<o »- •- -v ^ en tncneoiO'- mr^r-cneo r- o tt en cncneoin— vr-r^enco * 



w r^-cncD en ^omeyo enoi — men ^ 
r^ cNiencooo ocmvtto vmr-enen cm 
en cM^cMcn oa>o>oin CMcnocnr- n <d m 



40 en TTCMcncn eo^ootor- incMi-vcu fit 
eo •- (DcnocD iDiDOit^n mmen <o 



omo 
•-"o"^" 



1^ ooen^- 
■*eM"'-'■*CM' 



■«o<nr^ (oiDaii^cn ininen 



1- o cnco'- ^ino> V CD o> 
CM tocftojo r-cM(D^-o en 
1^ ^-cDcno cncM«-"»f»- i^ 



61,544 
50,504 
21,871 
27,166 


CD 


CM 
<D 

o" 


«)'■* 

• cn 


en 


16,374 
16.225 
9.627 
•3,280 
40.456 


CO" 

s" 





^ CD incocncM cmt 

— ^ CMCMOr- OJCL... — 

CM_ ^. V. •-. o> in CM o CD o to u 

o" en" co" '-" rv," 



tt 1^ in o> CM of^ 



toeoo -^ion 



T- cM-^>-cno) cn» 

CD enco cMenca a* 

a> mcM coeocD o 

in h-'Tj-'cneoo) «-" 



^ CM in CD m in <D o in CO v en co o a> tn in in co oo r^ ■v eo o en to eo m o) cd cm 

n en CM CO CM oir^«-r^o O)r-oeno * in cMineM*- vCM^-vr^ •-■^r-cMO) 

o eg CO O) -v^^ ^-_^ en CD o (D oi r-_ in '-_ cm (m en en oo r- en en cm co o m (i> en oi •- tn c> 

in ^'wcncj) <Dkn*^"^"in <d" oi eo' oo" tn ^ '-" cM"'-"cj)in" en" -v co" tt" cm" cm" ^-" ^" k" in 

o tnmvcD mineDcn»- "-tDo*-^ ft cm oovo*- intncyeni- '-coo'-tn .. 

CM ■- ■v -^ en en tn CO in 1- mr-eoencD ^ tn^cn cncneiomt- inr*-ooen(D w 



5^ h-oivcM oDoncMO o tC) o) CO o »- ^ tooiinin ocni-cMCM cMWi-f^-m _ 

u> CM cM<Daia> i^CMCMoom cnmeO'-o to m »-or^o ineMto^m CMoocnooi e^ 

" ^_ eM_^en^_ ^»o)^_o_cd_ o^eMTreo_ to to inenoioi r^oooo^ in^-eM^r- ^ 

r-' i-"cm'Vv" ai'sfr^tot^ to" en ^'V cm' h-' ^'^'^'^" en rf to' co ^-" irien'T-'^'cy ^^ 

»- CO en o 00 (D tO o K en inmcn o> ^ooir- tO(00>r^cn ininen "" 



ooooo 

OOQOO 
OOOOO 



-CM 



S "="0,^0 

O -n in CD'DTJ 

.2! C 3 3 

« tn ^ 3 

c 2. -S O'^ 

3 S §000 

• _ °-o"iri 



MW MMMMM 



D 3 3 D D 3 ^ 
OOO OO 

ooooo 

OOOOO 

o' in o' o" o' 
CM CM en -^ m 



■ ■ -a • 

ooo°. : 

oo oo 

o o o °. m 

— www o 

•^5 J w e 

® TS-OTJ 

■o c c c - 

- 3 3 3o 

oooS 
O O O O *-*. 
ooooo 
°o"o"o*g 
m o o o °. 
r^ —CMin •- 



q ■ o o 

O .OOO 

^ :ooo 

(A :°«n'o" 

is -o — cM 

O O •- WW 



ooooo 

OOOOO 

ooooo 



. t; o w ^ 



._ » O) o . 



WD C C 



•5 " 5> 



wwwww 

■DTan-DT) 
c c c c c 

3 3 3 D 3 

ooooo 
ooooo 
ooooo 
o"io"o"oo" 

CMCMCn v<n 

wwwww 



:oo° : 
oooP. : 
oooo ■ 
o.oog : 

O O O "-l m 

OCM in T- c 
— w w w o 
*«^ ^ w E 



C 3 3 3 r 



O OOO (=■ 

°o'o'o"g 
m o o o ". 
r- T- cMin •- 
wwwww 



Individual Returns/ 1984 



25 



•a 
o 



c 
o 
o 



0) 

E 
o 
o 

c 

« 
o 
o 

•o 

0) 



•a 
< 

o 

0) 
N 

(A 

>. 

» I 

I o 

?? to 



•o 


s 


< 


s 


•o 


s 


c 




IS 


% 


« 


?>. 


E 




o 


O 


o 




c 
















o 








« 




0) 




(> 




k 


til 


3 


c 


o 


t 


0) 


»i 








c 


c 


"D 


b 




T 


a 






a> 




cc 






(T 


= 


H 


< 


^ 



I * 

I 0) 



A = 
.« 5 



oir^oo OJcnr^mcD ocvkocdio ^ 

(p.,— CNJ'^ CDUl'— 0(D OlCOOtDli) «J 

CO OD lo o) CO »-_ CO CO ^_ o_ r*. ^_ »- • i*^ 

m" ^ CO* iri a> ID c>j CO CM co ^ »- o 

• CO CM (D m <3> c\j s m coi- 2 

CO l*~ T- 1- (D IXI C\J O" 



o cvj in -- 

[^ ffi G) CO 
OiT- IT 



T (DOO OJ* 

~ coco** en 

Dooco'ci" (D 

i- CO<D "* 



r^ "- »- (O incvi 






COi-" O) r-' COCO'lO'cC lO CO <D 

• h- 1- CO r- If) r*- m r--- i- 
fr- cor- cnco-- 



cy co_ OT m_ 

- in o oo" o to" (D oT in 

3 1- 1— <D in r— in (JD cm 

VI— cor-cnco-r- • 



"To CO CM o to oi CO O) in 1- o cm lo cd m i 

■•- V ■•- CM ■■- V »- (D o r— o) CO o (D in ■ 

O) COOi-V COOltOCO'V o_ [—_'-_'-• 

o in CD CM r-" co" CO t— CO CM co' -v" ■- ' 

■^ in CO CO o> to 1- CM CO CO n-^ 

^ a)CM'-_V_ C0_CM(DU1CM 

T^ cm" cm" *-" 1-" '-" »- 



<n oDini-cM eovr-in^ i-« 

CO tococMin o>o)i-oo en ' 

CO CO r- to CO f-_ ^_ o_ CO v_ oi 

' r-"oi— r-" oay-^mai to 

co'-r-tD mocMtnto v 

co-y-O-v cotMCOincg • 

T-'Cil'T-" ■r-"-.-'r-' 



'- '-^ CO 



^ o oaO'-aa ojoojcmv inoincov 

CO in ocMOco mv-toCM o-vodco"- 

Tj inmco_r- *'",■<''. o^ '". o)_r-_in« • 

c\j (D cm" cm" co' (D" m" iri to' m co to 

Tj- cocDCDO) r-ini^tnr- •- 

0> CO '- OJ CO f— 0) CO 1- 



O) (D CO O) O CO O CM »- ID* 

CMin'-in CDtD'-tDCM O' 

■iJ-tD'-O) ■VCMffiOlin co_ 

o"(0'ocm" too"co'tDO)' in 

p-.»-co(0 (Dinr-intD cm 

•—OJT-OJ COI— ■03C0'~ • 



7G — ^ — CM CO V f- — (O -v o t- 03 cDOcsini- lO (D T o -T CM CO in CO o CO m r- CO m 

CO S cooiSin cor-(or-r- f-.cMOCMW |v._ i/^ „^o)_^ coujcottid cy(0'-.into_ o 

cm" cm' vcm r-r— v" in* oT co' of inor— in'r-r ~ ——..-...-...- .«_.^,*»^^i»» 



J- (O -^ CM CM o» CO 



OCMO 05<OI— CMP- CD'-OCOO U> 
O V CO (O Oi CM CO lO CD Ol O) CM to CO 

vino oir— T-tDO) VI— vcMCM ^ 



0» OO ■>- r- T- 



"S CD in r- V en »- o in ^ co in >- r- -- m S ^ co in to m S^ 

In CO vcy-in in t- oo ■- i- v cJ) o '- v o "■ - -^ "^ 

o>h~cocMtnf-in--coinocDCMCM_in-<rc_ 

r*r m" incDor-" t-' cm --'■?" co" co" in >-" cm" --' »- >- 5°^ <DO^-co 

W»-CM0)V'-0)inCDOCMCMC0'- CN" 

CO CO '-'-■r-CM 7-^^^^ O 



M.^-- V- - , . -TE '-CD'- »-o _ 

ininr- o) cm o o cm v co to o V m 
incDor-CM in'-'-inv '— 



"-CM 



CO O) cMffl'-o vvcocom cM_r^_co ojin ^^ 

_~ o" oj r-.' v' co" co" •-" co' r~" to" »- '^ O) oo" CO u* 

m r— »- 00 o o CO to CO o> T- cDor— vm ^- 

— CM CM in CD in V « in in I— »- cm »- p* 



r CD V 
ami- 

D 0)0 

3" in" in" 



CM CD CO 
^' r-' O 



CM V CM vtominr— '-cmcm 



-m^-coo) i-cM^ 



in»-co 
coco V 
cd'cd'cm" 
r— CO in 


66.861 
54.861 
52,045 
64.777 
52.792 


I^COO 
CDCOV 

eo"o"v" 



V V CO V 1- CO 

3 00 CO O) ff) O) 

v o V m !-_ 

co" O)' CM 0)CD" Cd" 

o r- oicnr- v 

tn »- CM CMCO »- 
co" 



CMf- <3)0 

oicD cr ~ 
O V c 
r-'o'h 



CT> V O CD CO S ?5 O" 



cnco 1- 
ino> -■ 

tOCM"u 



n CO (O *- 1- 



V f— tncMin » v 



ococo 
030 


118,992 
184,370 
303,167 
256,319 
470,463 


396,168 
716,137 
539,839 
293,308 
520,538 


i" 



to c7) (o O) 7- r- f- in V CM CD v oicn to •- o ^^ m'-eor- mcoinr-o ojcmcocoo w 

— X- r-cocDto CM en V ■«- O) f-comoif- o V in -- cm v o '- co in v --cor-ooio o 

in T-VVtO •-CMCD'-tO C0C3) CM CT CD_ r 

(—' V oi co" v" tri eo" O) cm' T- cm" cd cD co cm 

(D '-eOCMV CMCOCDCOtD CO CO "- 



o >-»-cMO) .-tninocD r^t— •- 0)_tD_ ci_ 
co' '-"cM"'-"r-' co' CO en" CD* tn" ^-'tDcDcocM' -^ 
• .---CM cMcominm co co — 



^^ vr— o V cot-cjir— o inencocov v 

o ovvo T-oicocoeo r-CMT-tno) lo 

,_ CO (DtocDin in'-oicoco vi— cooji--^ ^_ 

CO cm" r^"cjCM"o) ^"vcoeo'tn r-'o'vto^- *o 

"* V cDcoooin i-O'—'— CM coincDinoi eo 

V '-'-CM CMVtDlD'- ODCDOXDCO ^ 



tit VJ I— U \.'l V^ ^y ^'J »— ' UJ 

tD_^ inco_cqtn inv_'-_cM_cD 

oi en tJ) »-' tn co" cm" o" '-" »- 

(D covmo or-'-cDtn 

• .-.-CM cMcotDincn 



chtno in 
oil- CM CD 
o CD in.- 



oo 
ooo 
ooo 
°in"o" 

C- CM 



ooS 
OOOH 

ooooo oooo 
ooooo -co — 



inoo oin OO 



?::-2 a 



in (B-OTJ 
wo c c 

C 3 3 

' ^ooo 
§oo o 
"^.CDin 



oooS 
ooo oooo"- 
ooo ooooo 
c.oo Ro'o'o'g 
ooo inooo". 



OO 
ooo 
ooo 



m CDTJ'D 
C 3 3 



ooooo 
ooooo 
ooooo 
in" o' o' o' in" 
CMco V in r- 



ooK 
oooR 
oooo 



ocMif)'- s: 



U\i ty fJ 'S^ UJ 1^ -— k,\< 14/ »— W ^ 



".oin 

'-lO'- ■<- 



3 3 3 3 3 3^ 

ooooo 
ooooo 
ooooo 
o'irioo"o' 

CM CM CO V in 



C 3 3 3c 



ooo oo 



26 



Individual Returns/1984 



Eo5 



CM O) axn'jas rrcsuDmo mcotocom > 

CO (D (^ t- m 00 cjtomoico '-cococoo 

^ o r-cg»-(D coc4t^«-»- T-co'Tcoa) > 

of in" oim'^'co i~-"(D aTm'o) co' ct) cm' in oo' i 

(D CD "- ^ ■«■ omcocjo r^m-<rom 

in (D ^meoo ^(or^-'-co cvim'-T-i- ■ 

isT oo' ^"*-" '-' I 



cvjcMcon o r- ■«■ CO m min^c\jr*. cm 

n c^ oj (ft (D c\j ID lo (D PI O) «* m t^ m 

--'O'-'o)' cd" t^" ct" m" V oiv'iNcvj'o' oT 

"- •- m (D CM 1- m o) o) ^^nom to 

'-in-^o v(Dr- r- cMm»-i-i- ^ 

• o' 



« ;- cvj o (D ■«■ cnTu 

^ CO OlTOtD CJT 

CO CM* OJcy'cgai oo'-^; 

o> m cucMcn^ -^ u 

m CM ^m^iD (D^ 



Mco CO m •- m CM — cm 
nr- ^ o (Dr-f^tr " 



CDC» 

CM»- ,. ^. . __.._.- 

CMOtTCMO 0» to VVOJO CO 

o) --' m" '-" eo" of CM e^Tf" " " 

OCT) — - - 



CM mr- m 

m r- cjco 
r^ ocooo 



T-C5 ^ m tor 



O) ooo CM <o 

CD r^ mo O) CM 

CD ^ i- cMcn in 

pC(Oo'co"cD CD 

0<D0 CMO m 

cno) o cMo o 



«- 0)I^ C\J O) 



m O) r- 1- o T 



134,566 
M9,747 
)17,355 
199,929 


67,569 
124,411 

41,559 
6.790 
4.006 


o 
1 


in 


85.864 
44.349 
64.379 
38.069 


34.065 
30.296 
35,297 
14,503 
98.116 


67.405 
23,994 
41,455 
6,769 
3,994 



ft -9 ^^r^mtf 



WCITT TJ Tf p^ in -^ '^ T- 






h- » (DC 

oo pur- ti 
■* coi^ ^ 



n ■>? r^ o CO 
DcnO ^ W 

^'o'oo'io' ^ 



•o 

0) 

3 



o 
u 



E 
o 
o 

c 



<0 

o 



o 






■D 

< 



o 

0) 






I ° 

(n c 

< £ 

■O E 

0) en 

E 1 

O o 

" I 



O c 

S I 

(0 S 



5 s 

cc ® 

m 

= E 

< -g 

I V 

^ CO 



w = 



3CMCMCM0O T-'-CDVlD CM V O) '^ f^ ^ 

ojc^ujm r- 00 c\j -c cy cocmi^wi^ o> 

r»-_ O)or~c^ CM_a>CMODm_ oto^r-cM to 

■v" <Dr»-'^"(o" <DO)"m"a)'co" mT-'aTio-^f cm 

■^ T- coco COC'J'VCOO) ■WtOCO IS. 



O) o* <D r^ a> m •- -T oi 



<D (oa>a>0) <DCMiomco mcotom-o- 

CM CV'-CMP- CMOOir--- ocmotto 

O CO* h-_CO ^-■^.CO'-CD C0_CMr*.(DO> 

CO ■ cm"" ■ cM^'o'*-' m"m"cM*co"^" 

• • CJCM CM"- r- 



p^ ^ CO — (* 



D CD V* ^ 

- mcM« o 



to ^ 00 F^ CM CMccoxDo <-coocom « m coh-r^»- 

co eo'-inco cmocmcjjij r-M-mmv * o • mm 

o> Oi'-cno "-cof^i-ao cocmcococo io cm moo 

T-" co—'n 



ncMooo V r^o-r- 



r*- m mmcMoo 



(D tn I cor- h-cof^oj^ <c<Dcou)m 

CM ffl oeo m to '3- r- (O tO'-co'-cu 

r-_^ <D CM 0_ CM_ to <D TT CD m CO o r^ (D 

cm" (d »-'--" (D"eMOD"cD r-" cM'm'coo'cD' 

• CO» CM^-m^O) CMCO^CO"- 

• T-COCOCDO) I^tDCM 



CO 


a : 

a> 


, cor- 

CDO) 


OOh-ffiCO^ 

r- •- o r^ to 
mr-. CM -^roj 


438 
410 
741 
683 
618 


s 




to 


^ »- 


mm r^tom 

sssss 


r^ i/)cy o CO 


5 



SCM rcvjoi co^mino i- cocor- co *- w * . cmcd O) cm r~- m r. r- o(d O) o O 
'- ojm *-0{T>cMm T-cor^cMO) eo cm • vm mcrcMcgm coo)'-«-a) ^. 
r- "^ CO"- mh-f*-0)m or*-inmo) co ^ o<— mT-»-o)co ^(ommoi r*- 



_ - r to m 1- ^ r-0)comc\j 
1- • moocM<£> mcMco 



'-cor- m ^ 1- »- 



^ m O) CMO V m cocDO CD coco cmido r^ 

— p- i-T-OJCO CO'-CMODOO (Or-COCMCO 0> 

w~_ ^ CO -- m_ (o — cnmio (DO^^cm eo 

V cocm'o'o" r-" '-" r-." cm' m" ■^* o" m" ^' r-C iC 

CD COr*-(DCM CM CM V Ol 00 V r- CD (O CO <o 

V m-fl-cDto^ cM_comr-.r- ■vco-w w 
co'ojoD'm" v'co'm'coco' --"'-" ^ 



cjojmto o>«-r-oo •- mcMOJcn o 

•- CO m ^ ocoojcoco T-iomcov ^ 

OOTiqo O) CO CM m CO ■iicMcqco_cM <»> 

co' r- ■- CD (D* oi" r--' cm" •- ■^" o> v" ■r-" r-" to 

^ r- c» •- oocncocncx) comoxDco f^ 

r- (D o m »- CM ■c ^, i^, ^. ^ ^ •* 

©com" ^' co" m' co' co' t-"^" <p 



in m mo^oi comT-mo i- ^ co en cd 

gto i-tDOo r-r-OCMin '-cor-CMOJ 

O) ^m»--v cocMcocnin oa>mina> 

o" <D"f--"co^" m'm"h-"^''j' r-" en* co* in" cm" 

00 acxon) coo]»-cytD mcMco 

m ^ •- P-. in ^ CO m ^ ^ t- 



o O) ^ coo 



ococomr- i-"-a 



r^ojo) 


O) r- (Da>a) 


^ (Z>mm oi 


s 


5SS 

oor- 


r-cMtj)^ to 


cocnoomcM 
in CM CO 


n 

s 



oo 
ooo 
ooo 
c>m"o" 

6) O — CU 

O O"- WW 

o* ° w o © 

TJ m © -O T3 
■S ^ C 3 D 



OOOOO 
OOOOO 
OOOOO 

in"oo'o"m 
CMco V inr- 



ooS 
ooo°. 
oooo 
Ooo"0 

O O O °- m 

ocMin^ 2 
•- W W (fl o 

*»^ w w E 



3 3 3 3 3 3 



C 3 3 3r- 



oo 
ooo 
o oo 
O.m'o' 

O ■- CM 

. S ow 

! ^ o. _ © © 

: -o m o -a-D 

3 ® wa c: c 

: X _^ C 3 3 



OOOOO 
in" o" o' o" m' 



ooS 
oooo 

O O O R. m *' 

o oj m 7- S 

y-WVUA O <• 

♦^^ ^ ^ E E 



3 3 3 3^ 3 



C 3 3 3r 



E3 -S 
5*3? 



OOOOO 
OOOOO 
OOOOO 



OOOOO 



■s ™ 5^ 



Z W4AWW *»<»««»>« wwwww 5 



■- CMm i~ 



OOOOO 
OOOOO 
OOOOO 
'-i O in o" m' o" o" o' 
CMCM CO ^ in 



OOOOO n 

o.ooog 3 

m o o o "-i <fl 

r- .-cMm'.- •: 

W40wv>m ^ 



Individual Returns/ 1984 



27 



E O 3 

i s 



•a 
« 



o 
o 



0) 

E 
o 
o 

c 

n 
» 

o 

w 
(9 

"C 
0) 



■o 
< 



o 



■a » 

S o 

c 
« 

E 



■o 
< 



0> » 



o 
o 



° E 

S I 

o I 

(0 S 



« 
EC 

< - 






S_£ 



|_E 

E O 3 



z 2 



CM to f^ ^ CO 1- CO 1- ^ 1- (D CO lf> ft eo CO 

^ (D CM h- »- 1^ O CO ^ I- (D in ^ ft <D © 

lOOCMco ■^T-tO'-oo ftT-^(qft_ r»^ co 

• cMr^'i^" (o'ln^fcncD coo'r^r-'co" lO 

CMCOU) COCDCMCMin CO CM »- CD IT) ^ 

T-cMcoeo coov o» 



T-CMI^ C 

r- CO IOC- 
cm" coin" u 
eo ••roc 



- cMcom (DO^ 



r^ CD CM 1^ r*- O) O ft O CO CM ft CD ft I 

o ^ O) <o r>- »- o eo ^ tocMoaftft ■ 
hv CO ft ft r- ^ CO o in cmocmco<o ■ 



<D OD CD 03 



I CO K. Tf SCOCM 
O CM O POOO 

fti--"r--" (Dcd"cm 



O CD(0 ' 
CM^COCD I 

(O"^' t" i^" cy co" '-" I 



CM 1- CMOO 



coini^cD'^ r^t^oj 



in o_inT-'V_ 

CO" i-'CMOJlO 

CM r-.incM<D 

COI^ ft 



ocoo^m cotoincD'- o» 

CO O CO ft o o r*- r^ m T- co 

cocoh-_cM_i^_ oft_cD_inco_ oo 

T-'T-"coi-"r-' cm' o' co" T-" ft" o 

CM CM CO ft 1^ a> ft in CM cm 

T-CMODCOO COCOt- CO 



covco_h-_ o_i*-_i--_incM_ ^.ini-^ 

iocm't-'cm" r^"ino>^"cM' r^oui 

cococoin O'^cocof^ oioir- 

CMCOft T-CM(OCOO COCD--- 

T-" T-" eg cm" co" ; 



ui a> xr ft r^ c 



cMi^ ocom CO of^co^ 

inftincMco 1-oinocM i 

Ni(D_in'-_^ inco_CM_<D^_ I 

o>co to'cM"r-r coinin'r^co 

coojcoftco »-^in I 

in CO CO ft »- CO CM 



^CO^O CO r^ CM »- -^ COftCD* 

CMOCMin C\JC0CO'-tD COtOi-' 

CM in CD (D ^D(D^-_co_co w^-o^ 

(D'ft"r^co coft"r^"ft"in loioco' 

cMinftin (dt-cmcoco '-^(d 

'-coin mcDcoft'- cocm* 



ft (D O "* ft 

,, m m CO '- o 
^ o oomco 



P^ CO CO o ft r^ 0> CM r- ^ ' 

CMftcocDco mfth-ocM i 

1- -^fr-^cncy co_cooincM_ 

cm'^-'co'cm'cvj' i-cD(D"coco' 

ftCOCMCOGO COt-OJIOCM 

to »- O ffl CO ■»- CO CO 

cm" co" r--" in" i^ cm' t-" 



Oin-v r^ T-co V h- CO r^o)-^eo h- ^^ 

OCMinft i-OTl-COO CM^COCOft « 

i3-0^_0_ (0_r*-_OJCM_0_ CMC^tt)^^.^. ^ 

cooJo'in ft" o" Oft" ft' (o'm'm'co'co" <d 

cor^o^ cDOco^^ CM'-eoincM O 

comcvj 'D'-.ft*o". '".'Dco ^» 

^" cm" cm' co" <d" in r*-" cm" »-" 



_ _ _ _ _ CO Oft 

m CM r^ ^ (D m mcococMin T-^rinftco 

— CO CO CO ft CD o_ ^_ CM_ ft ^ ^-_ r^_^ in i-_ <o_ 

CM to' r-'in^-'ft" CM'coft'co'V (--" en" ft" cd" r^" 

CO C\J O CD V r- CM^CMOOCO CDCMCMt- 



o> (D to CD '- cocOi-com (ocMi-Tft 

CO cocMin^- h-inoosto cococdcocm 

CO ft to o i*-_ m (D_ CM_ T- CO in co_ ti t- cd_ 

•-' cM'r-to"^" '-"o"cyT-'V m'ft'ft'corC 

incDooin i-cO'-cocM cocmcmi- 

V oj CM ^lO'-CNjin (010"- 

T-' i-"--"cocmcm" 



(O CM o m ^ CM^ ft or- cococoft co 

. CM com^co toftT-a)»- ocoi-'-ft 

eo 1-^ ^".'*~.^. °'.'^.^.'^.*'i ^.'~.*.'^.^. 

T^ ocjjinin" co"coh.'co'(0 o>inco"in"in" 

I^ ft'WCOCO (3>tDCDi-(D COOWCO 

»— CO*— "ifr^ tOCOCO'~(D CD--— CM 

t-'t-'t-" r-"r-'cOCM'CM ■<-' 



CO inr-r- ftmcocoo comcOTfco K 

r^cor-cD CMoor^i^'* inr^-c-q-cg iv 

coftcor-_ ■^. <o ** "*. '". '^.*'~.*l^, '^ 

t-'bj'^'cm" r-"'-"co'r-'a) r-'cy cjm'iri <o 

r^oicMft *-wcMom coo^^co co 

(OCMco eococo»-r^ cO'-cm ^ 

r-'--" 1-" 1-" co' cm" cm" t-^ '- 



CM in "*o)CM^ (OococDO tnooeocp <^ 

~ CO (ominr^ oft'-'-o cocMincMco O) 

o cor^CM^ CM CM r--_ in to_ r-_ft_co_co_cM_ o 

^' v'co'h-'ft' ^" -U-" cm" '»" ^" tD"co'«)"co''-' lO 

m CM h-cocoft oiincMcoft ococm (d 

»-iTinr^ cDCDinftco cm i- •- 



CMft »- (D in i-cM(0 -^ to 
.^ft^r*? ft P ^ n *o 2 



O '-'-OCM 

O '-OJCO^ 

O ■VCMCOO "•rOCM 

--" co'mcMo cDo' •«■■._. 

incocooD r-Ti-T-coco ococm 

COiOl^ ODCOlOftCO CM-- 



TCO 



CM t; 



. i CO CO cnojocMO) coK-T^cba) r^ o <6c5c3Cm ftCMC _ . -. — 

f'-inm ft'-ococo r*-ocqo_r^ <D '-_ coco in ^_ ^.'".P.'".® ^.^.'^.^.^ 

inojcoft' in r^" cm" m" (o" cM'incMCM' to cm' cm'cm'coio co' ^-" cm" in to cm'uicm'cm' 

r^ N. m CD »- CO »- CO [^ i^mcM f^ • •-lO'^in i-co^-cor^ r^cocM 

cucoco ^cofflintD CM'- ^ • i-coco ^cocnmco cm*- 



COO)'- CD T- CO in T T^r-cDinco co to o 



TT f- cotp _ ___.._ 

r*- m-i-cMft comftftm cMcomcM 

cd' 'f cmV'W cm" ■^" r-' in T-" c3cm"cm' 

■•- COftCOCM OlA'^CO-M' -» CM 

i-CMCM CM'-CM'-'- 



■WOin (M-^COWCM 
inco^ Ot-cocm^ 
~ comft ft in 



c6c6cor. 
coh- ■«■ ir 
CM CO in o 
o'cgoj 



■-CMCM CM'-CM.-*- 



u> o cjtoft'V ftTj-mcoco o 

P^ T- COIDCOCO (OCMCD'WCO ■«■ 

o CM '-tomin co>-inftft o 

ift --" r-"^'co'co' co' o r-' ■*' 1-" cm 

^ r- coiO'win moi^oocM ft 

r*. -v r*. CO cy m o_cM_i--_o_ft_ o_ 

oT cM"-«-*in r^mr^rfto m' 



CM»-eoft 
(Oftom 


5 


s 


T'-ftS 


(Oft OD r^co 
<S CO cO ft cO 


■(fiAcjunco 


ft£ tDI^ 




s 


CO CM CO CO 


■ii-OJinr^in 
ftoSor* 


OI^COCM.- 


■<r--- 


<i> 




■.-coin 


CO 03 ^■■w CO 


X^-^T- 



SCO CO'- CO CO ^cooft (O coco »- 1^ eo S r^ h-co in cm to ^ tb-'i' -v CMcomco 

ftcor-o cor^cor^co intoftcoco cm m i*-.r^'-0) cMincocoK T-mcMOcy 

V coftftcD (OOCDO^ h-inin'-ffl ^ »- i-co^eo toftvr-^-^, '~.'^.^.'~.® 

CO* o*^"cmcm" cd' co' cm' o" (d cMoo'cM"'-"ft" CNi" co" co*'~"cm"co CM"o'in'r^"in or»-"cM"'-"cj> eo 

o ovCMoo cofti-tom ■vomcM to co'-cof^ i^cor^'-'C voincM 

•- mo_'-ft_ co-^_oa)o> cotO'- cm '-tocoeq cM-*_ft_a)ft_ cocD'- 

cMtoco" ^"t'co'Vco u» ^'cm"co" ^" n" p--" ^" co' 

eo 



OO 
OOO 
OOO 

„ Oino" 

S Oi- CM 

— 2 o« ^ ^ 
3 o> o ^ 5 5 

O T3 m 0T3'0 

*'- 2 ^? § § 

S = -S ^oo 
t s^ ^ooo 

3 5 3 sop. 

C O '-in'- 1- 



ooooo 
ooo oo 
ooooo 
ino"o"o"in 
cMco^ in r^ 

■DTJTJTJ-O 
C C C C C 
3 3 3 3 3 

ooooo 

OOOOO 
OOOOO 

o"in"o"o"o" 
CM CM CO ^ in 



■oog 
ooo o 



T-(/»(»(« O O 

t» w ^ .- E **_ 

T3 C C C ° t 

C 3 3 3 - - 



O 3 

"ooo2 « 

O O O O '^. i- 

oo ooo „ 

o.o-Q-o'g -2 
in o o o H 

t*- »- cy m '- -- 

ffiVtWVUA g 



oo 
ooo 
ooo 
Pino" 

Oi-CM 
O '-»*» 

0(« . . 
' P w (D(D 

in (DXJXJ 

MT3 C C 

^ C 3 3 

» ^oo 
' ^ooo 
^o oo 
'^- o" m" 



W O ^i/)t-t- CMCMCO^m 



ooooo 
ooooo 
ooooo 
in"o"o"o"in' 
CMco ^m t^ 

c c c c c 

3 3 3 3 3 

ooooo 
ooooo 
ooooo 
'o'o'o' 



■oo" 
ooo". 
oooo 



O O O P m *• 

OCMIO'- E - 

'-WWWO • 

»^^^ E E 



C 3 3 3c 



-ooo" 2 

m o o o '-'. S 

- . _, . . , _, r^'-cMini- ■= 



28 



Individual Returns/ 1984 



"O 
0) 

3 



C 
O 

o 



E 
o 
u 



ID 

o 

w 

(9 

•o 

0) 



< 



o 

4) 



I I 

< £ 
■O E 

" s 

if 



*> I 

u tn 

Z s 

(0 S 



E 8 

S S 

= E 

< S 



JZ cr> 

.a = 

a = 



E o 3 






I cMin«- cvjoicDiocD noon»- 

inoto irnn^-^u> ocooiO'- 

^OO (Or-flOh-CJl 0>h-<MCD(D 

•-'csiW eocD'f-'ioin itTcocd' 



,r-cMm h- o r- O) r^ weO'-r-'* <p ■•- i -< 
oicDO cnmcDOco c\jtnc\j rg 






t aoiSimm T- 



D o) tt OD *- ^lom '- O) »* in v<D ^ 

nocicvj (D»-cr>a30) mcsjincom ^ 

yn'too" inojininr-" oJtDo'cMiri i4> •-" co" 

Moojm cginoicoo oicncn-- o o> 

CMino r^ <:o 1^ r*. CD r^ D o 

»-' '-" tvj in ■^" ^" cJ 



V OJCO ^ i-i-tOOOO) 0>040>C 

•-OCJtp mCMCDOr^ c3>no« 

■")(£ 00)0(DCD O'-r-T- 

S" eo to cm" n to co to" to" O) o 



5 CO (DCDO<D f*-(J)tDO<M O) r^ 0>C\I n O ^^ CT OJ in TT 

to (M <Dr^a>c\i in^cDcoo cocDor^c^ n ~ 

^ in ^. or»-^_ incooacijo T(DO(J)r*-_ o 

_ o> r^'too^" a)VcDO)"<-" ciity^t^ci t^ 

c* r) (vjcgcDr- ^axor-m cooocd n 

— ^OJCDW h-ocotDoa »» t\) o 

--"cy cvj" en iri n cu pi 



<o Oh-O)oo maDin>-r- (ocor^inv 

en cof^'-^ cDvmino oomcoinin 

(T) ■-_ h- 00 r-_ o CO r~-_ CO in co v cd en in 

_ cd' o>o'h-"m' ooco'ino' to" cd --" co' o 

m cNj cDOior^ cococucmo co-^oiDin 

_ _^^ 



cjwint- cu^o-^ 



cocn o 



CD mm 
(D rgrj 
oTcn 



{\jcNj cjcsj m ■w m 



CM CM CO 

CM oo 
T-' (d" ^" 

en '- o 



0(Dm» 
Mnm» 



(DOi r- 
<D "* c 
CO ^ o 



^i ^ ^ m '- CM moxDco CO oimh-co »- itt co 

— (o CMCDcom r^ r- (O O) r^ ^coeocD-- ff> ■■- 
CO CMcoojcD "-cooor^ t^tO'-oi'- o cd 

c*r CM* ttit^ait^ t-'cm'cd'co'cm' t^" cd cd" '-" --* cf 

— T- CMCOtDr^ r^<Dcnco(^ toco w 





68.198 
58.051 
97.193 
81.051 
72.566 


37.066 
30.579 
9.161 
•3.066 



m CMO®co '-cocnajto -^moicoco 

eo ooit^o 0)CM0>^a3 cor^oooicD i 

co_ CM lO >-_ oq o_ V ^'_ V o_ CD m oi CO en 

cd" m'oi'coco" (D"r*-"a)CMco" cd" ^" to' ^' »-" > 

COCM ^ ,- T- .^ ^ I 





£31 21- 


6.634 
14.565 
3.985 
1.390 
1.968 





^ ^ to CM in K tT r- to CON. V ^ N- o>^ CM ^ cgi^ o r^ 

^ m CMCMr-.'fl- ■"tto'^'-to cmcocdoo o -« cjcocD"* 

CO ^ m CM r- V O'. <'>. to f-^ co r-_ m_ ^ cm tn a> ^ otr^ 

- CM* m"— "to'co" CO O)" co" m" to' m'r-'cM* o o>"m"'-co' 

tn T- ■^ y- o) m <d m CM r^ m »- eo t-coo)oo 



CD COOtO^ A 
CO OltOO O <o 

CM com ■»»■ CM <M 



-§8 

oo o 



o* o _ 5 o 
Tj in (D'O'O 

M-Q C C 



ooooo 

OOOOO 
OOOOO 

in" o' o' o" m" 
CM CO 'T in r*. 

VtViViifHA 

O ffi ® (D tD 
C C C C C 



C -3 ^ =)333D 3 



OOg 
OOO". 
OOOO 

o.oog 

O O O °. m 

o CMm '- c 
1- www o 
<«.^ ^ ^ E 

■a c c c '-' 

C :3 3 3o 



oo 

ooo 
ooo 



ooooo 

OOOOO 

ooooo 
m' o" o' o' m' 



■S oo 
^o oo 
»- m ■^ T- 



OOOOO 
OOOOO 
OOOOO 

o" m" o" o' o' 
CM tMco ^ m 



oo oS 

OOOO*-*. 

goo oo 
.o"o*o"g 
m o o o *-". 

r^ 1- CM m T- 



" o w 5 o 

■D m O-D-D 

5 fcOTJ c c 

— C D 3 



c c c c c 

D 3 3 3 3 

OOOOO 
OOOOO 
OOOOO 

o'm'o'o'o' 
CMPJ CO ■^ in 



■002 

§oo°. 
ooo 
o.oo'g 

o O O °. Q — 
otMm ^ c 
•- www o • 

*»^ ^ ^E E 

©T3T3 T3 S S 
C 3 3 Do - 

ooog • 
o o o o °. 3 
ooooo % 
°o"o'o"9 H 
m o o O °. « 
r^.- tMm ^ ■p 
wwwww ^ 



Individual Returns/ 1984 



29 



Eos 
5 S 



w in cDOO*- dj»-i-cocD ayaat^m^ oi 
O CD CO 1- h- O O to O -W to CM CO f^ o to 1^ 



T^ (Ei»-r^(D ininirir _ _ _ , ., 

en r- h- (O CO oj oi CM CD (O »-«-a)om w 

03 h-' (Din o'tD^-'cD'o OJ C^"<N(DO> 



<D en tt in ._._._ 

vinC4 0_ -^co in CO CO O)_co_^ 
inCTOi' T-'^'mcniNT cointoh-o' 



■>- ■^ rjojtj- CT^ 



-CM '- 1- 



m c\joicDO tnco^N-co cd-^cmcocj) 

a coto-vin r^cMi-i-o c»(D'-cjc\j 

<D p^tO'-cr) tooaof*- a>06^o>h- 

o" ditiacJ ffl i-'oo'aTr^ ■^i^'co'co'T 

»- eMcvjr*-o r^'-inin'<r Ti-ino)C\jT- 

tT'^ct)^' co'i^'i-'in ■*" T-' 



CD I^CVJ-"tCO roOJOPJCM CMa>lD<NCO 

pj of*-a3a) r-oeotoi- i^ ■«■ cu c«j c\j 
O) cMCDcnoD r^comoo a)C^ma>r~ 

yr-'aseo"*' w 
_ . _ j-inoDcvj'- — 

r^iocscDto or-^ 



^ CO coi^ men co 

inr^-cMco i-otDcocn -^j- cm <o o) r- to 

o_c3ja>ci iNmcoT-in cotqcotoin w 

in'co'co^' co'^'^o'^' orincoiDO _" 

r»ocoo coo'-"<rv r>."5;cao)o ■»- 

CO'— coco ojrococBco 0'C''-r*~o> ^ 

^'inciiaT ffi(D^'c>-v' oi'N.'v'inN-' 

•-r-com intooo'- tor^^'-cu 



5 I 



3cy«~a) CO'-WO'' 
oi'i-'tO'^t 



ojinr^t^O) CO 



a)_ rs._ (0 o_ en o c\j CO O) 

co"(D"iri'-' o'co'ioo"^" cnr^-^inr- 

cMcontc (DtoO'-'- (Dr-'^'-oj 

1- .- -- ^COCViCM 



Dinoir^ »-0)Ocoui eocy'^mo *- 

MCOCD'- h-^OCVIi- CDCOtOCOCO (D 

-^inco cM'-^tocu cncyinoir- ro 



5_E 
Eo2 



■^r in cj) cu T- 



cvjcjtnco cvjmomcn otomcoco M 

T-o.cO'-_ coeo_ino-"t roin^_a)_r^_ *~ 

a'to'cijif) T-'to'v'V^V co" r~" CD a> v" 

oor^cor^ ottovco vino>cj»- 

in-^rcocg i^inooxo o r*- •- 



r-moi (S "^r- r*- cooj ^ to i^ cotoi^ co-^ csnooj o cgtOco in rt 



1^ CO to CO -- . ^. - . , 

CM r^ -vtointo »-(Oc\i'-co h-r-cocnm 

CO oj f^.^H '*.'*■. ooo '".'". "l^.^l^.^ 

(O V cnco'TTCvj" o'o'cjcjco" to -r-" co" to to 



(D_ (Dc>jto_eo »-_oinoacg_ -^to^to " ~" 

04 co"co"t-"(D co" CM ^ O)" m' to'cM 

CMCOtOCy CMCMtO'-'- 



- OD -I- in t- in ocor^cncD (or-comm 
tr>_ (D_ oi_^.<^.oi o.'D^.'^.^. ^. "^ '^. oi '". 
to* r^*a>"coin inoi'oJinin ■^"incMtnco" 



3 



C 
O 

o 



0) 

E 
o 
u 

c 



o 
O 

V 



•a 
< 






0) 

E 
«> 

_3_ 
•D 
< 

■a £ 

c 

(S 

E " 

8 E 



S I 

I i 



4) 

ir 

= i 



» 






K. CO toco^in tMr^iocnoD -c^h-r^oDtn * oo i^cotor*. to -^ cm to cm o cm tocom co 

CM i^ 'vcomto »-cotM»-co t^f^ maun ■v eo •-in^in ocor^oxo tor^comin — 

CO CM f*-.w^.f^. oo_c)'-_in cntDOi'-_cM co to tB_cM_coo> (3CD_'-_i^cM_ wty^oi_'-_ 

to tt cj>co"VtM (3o"cMtMa) as"»-^coto"a) V to r-TaTtoin iriojoi'inin" VincMinaT ^ 

CO in to-i-oco [^(DUih-Tf t^oeooj'* »- ■* ^-touio oocoo'-i^ CDaieoer— - 

CO to tocytqto »-_o_incMCM_ ^toto o a>co_T-in •^^■,c^.^^l'-. vinto 

O CM COCO'— to COCM^Oin COtM 

^ CMCOCOCM CMCMtO'-'- 



oiocbto OTin'-coco inmh-r- 

oDoocoa) ^ina>CMin atinoD 

(DOiJ-h- PJffil^CMCM in ■>*■ 

to' oi" n" -c" cndaicio --" 

cnmtoo cocRr^CMT- 

CMCMCM »- 



tOOOO ocotDcoco ininr^r 

(Dr^OiOi inor^CMin oDino) 

a3_(D'-_a> e^wf^.cMW in-^r 

3"in"to'co" a)o"co"co"o" -^ 

•-mo coo)r*-CM'- 

CMCMCM •- 



■=E 



Eo2 



DO '- PS 



— CD Jm I CO O O) 



tO(D in? 

CM CM* 



'- CO"- '- — to in in o) •-mffiCM to r^ 
'-OCR'- ■fl-inTinr*- co(£>tnoco "~ 
inoor-r- CMimnmio r-oocM'- 



cDO> »- CD CM , coo O) , ^ to inch 
r^r>.rj.- .- -^tcM* a>« •-• 

CM^tO'-tDCO'- CM • 



^ 1 inc 



E o 3 
I 2 



'- to mco CO 
(Dinir - 

CM CM" 



n iM rv I — ^^ , i 

mmcM^- r^ r 

O) co_ in O) -v f 

(D V CO co" CM* t 

'- -^ co» • • 



(DWoo) oir^oditM cninto^tO 
TTOcoo) r--tMcncncD coCMcouioi 
ot^tocM h-(?>(D»rh- CO eo ^ CM ^ 



CJICM V coo 



, cMCMtoo cMomtfn- Of-cocor^ r* 
remote cocotococo coo^ino 
cooJOtM mr^cDvto co^cocnco 



E03 



J CO "* •- CM '- 



to*-'-'- oooo^^co r^mtnr^to ^ 

CM-fwcM mtO'-ajr-. i^momT co 

*^'^^.'^. '^. '^. P. "*. '^. '^.®.'^.°'.'^. '^ 

rCaDoTin O) •-" r-" co' to" cm" r*-" r^" co" ^" ui 

vcocMf r*-r^cocoo i- v tn cm »- <» 

comtDto '-r-mco'* or--.- 



--cMco ■w O) in ^ '- 



■A 



'- CD to V COOOtOCO Cbr^tOtOCM lA 

coc»^to m'-cotMto cocMcnoD'- " 

in r- in r-_ oi in o) r^_ o co cm co oo t^_ 

o" <d" in" r*-" 00* to* eo" f*-" r-' co* to" to* 00' ■«■* 

cor^TtD ojcDtDT-co o-ffcncMT- 

r- CM ^ OlDN-COCO o p- »- 



CM CO 



oinTj- '- 



■00 
:000 
.000 



00000 
00000 
00000 



£ OW ^ ^ w •_ ._ ^ w 

■O in ©T3T3 T3TJT3XJX) 
5 WD C C C C C C C 



■ooa 
oooH. 
0000 
°-o"o"g 
o o o R (» 
ocMin.- 2 

'-«»«» o 



C 3 3 3(- 



:ooo 00000 



W(»(0MW 



0000 
0.0" o"g 

O O O H m 

ocMin '- Sr 
'-www o _ 
t*^ ^ wE E 



WOCC CCCCC C3=)3c 



00000 

00000 

_ 00000 

» rt ".o'ln o"ino"o'o* 

k. O ^U)»-^ CMCMCO'^in 



■^000 

- (0 §000 

^ _ °oin 

i~- ^^tir- n o ,— 1^ ,_ ,— 



00000 



r^ '-cMin'- 



oo o 00 
00000 
00000 
o"ino"o"o" 
CM (MCO Tin 

WW www 



wwwww 



30 



Individual Returns/1984 

















■fi 


OJ If 


OOCD ■♦-t*. !-■♦-'- 


0^ 


r 


A h- m CM<- 


o) 1^ *-CMm +■ 


-r- 1-iDCj* 




Ol 1 
















5 *- 


0)(^(DC» rttO N 


ooiDiocMcn -w r- (o rr .- r^ mis. m r^tns* • u> 1 
















» 


coco-wv Tt r^ h- 


ojojincMr- 


• 


coot-cm CMm CD cotom n\ 










1 

1 


c 

< 




iC 


T-'r-'fD'T^ cyV i- 


iniC<D--" 


^ 


--o'tD'-- cm' 5" T- 


mi^oD rt 










1 


s 


'-■^CM CM-* rj 




a 


'-^Csj Cm4 .v^^. 








W CO »- 1^ OJf^ 


■♦-^r>--t-(a CTinincor- 


^» in oogtom -t-t-r^^-,- 


co-*p-. • un 














O '- 


oiDujoi 003 m ^0)in(\jt\ 


or>.Of^<n(0 00 i^ 


CMt-O)- • o> 1 














CM_ pg ocyrrj mo o> cocycyh-u: 


ff 




m cDcor- COO) f^ 


CMCMin ■.- 1 












l.i 






OJIOWO ■*■* Ol WtTO'-TOC 




r^'cM'm'in" r^'to" co" r-'t'm col 










1 


1 


o 


lOO t-<D 0>10 ■« 


inino)-- 





cor^O)r^ co'j- ■* mmi- ot 1 














CT* V ■veo r^ 




c 




CMCO-* -^CD r-CJCM^ 1 










1 


1 °-i 




in 








10 






















rt cvj ©r^oi^ oin<6o)^ 




' (A • 


cMr-CM^- r^omr^m <o»~y :yo~con 


















■-in^OJ orvin--if 


.-OJCTTC 


flO • 


• ^CMCO h-CD'»»'-0 o* • ■<o p 

• mcocM r^tD-v«rto m coco ^ 


















vcnooj (ooini^o: 


CMCMOCD C^ 


CD 












^ 




in 


• cm''- t- 


T-r^ t- -"Tr 


o'co'in 


10 


nTojo" -ffm'cM'co'co" 00' of 














ID 


» 


i-C^-V 


(0 03 10 CMC 


CMi- 


10 


•- r 


tOCOCOCMO CO » 1 










11 

® 


40 








in 
















— ft 








CO mh-ioo) in'tftDcypj '.nbr-eboc 


»A - 


i»SSS SRSSS ?::SSSl 














in . 


inc^otD rj<»cni--CT 


'-.-moo .- 


eo • 
















m 


o>c^in^ 


<o-<t^or^ 


CO CM »- •- IT 




• COCM-- 


r^CMCMtOCDCD T-m*l 












l°l 




in 


h-'tni-aj o'cD"o)7-ir 


O'CDCO'--' 




co'eo'os ^o'^-cnm" to" t-' oT 












1 


lO 




iO(D nooc^ 


(DCO 




r- m in comcoi*-co *^ 












« 


■^^CM cycocDcor 




«. 


•-cMCMcogacoco^ t- 














Oi 








0* 
























wo)(6c" 


■•-,,■»- 




-c5-r 


tDOr^co -t- , . ■*- 






















(nr^ooo II 


1 1 1 1 


• 


retort m 


1 1 1 1 1 o> 


















cor^tO'^ 






c^ 


• -^co^ ' ' 


^^ 












t: 




r»r 


»-in<»(T 






ri 


* OJco'o> 


« 










^ 


i 


5? 


e 








t^ 






m 














CD 




























1 


1? 


1 
































Il 
































^~^ 


c^A(6c 


■*-,■■*- 




a • 


.^ab(i6 -t- 1 1 -^ 










1 


o 






u 




or^cnm II 


1 1 1 1 


e 




ojini^m 


1 1 1 1 1 to 


•o 






— c 


m « 






in h-tMr- 
h-'iriojc 








(C-i-r^ ' ' 
m"r-.'co"o" 




3 








E_i 


1 




ncMinif 

• C«J^ 






a 


• tncom 


s 


C 










z s 


— 


























S 




























C 




? 






























O 

u 




B 




































■9 — 


m-^oou- 


OOTtO-tf 


0-*CO-»CM 


-5 — 


— , cm6-^ 


r-TT^h-csi a>. > ^CM ^ 1 




3 










m 


<DOr-i- 


CMUl'-'^CM 


CM --a) OX' 


CM 


(D0)0> I^OiCMCMCM O* • O) CO *-| 












CO 


KO)(D^ 


cn "f cocoes, 


r-._CO.CM.CM-- 


« 


"(oom ^omog»- 


(O CM »- CM 1 


1 




1- 










a 




" eo-f" c 


■w'to'crjTf" o] 


lor-co 






r-'o"cM" cDCM'cM""*a> «> r*" 1 


1 










1 


I 


^ 


lO'-^ 


CMO)(pCO.- 

eocM^ojCM 


COt- 


c 




coCMOJ '-oieocO'- 


in « 1 












«» 


1- v^ 




•<■ 


COCO OCM-^CMCM • W 1 


4) 










M 








cJ 








E 








1 
























o 








" 


























u 








2 
S 


























c 






^ 




oDinmN 

OCBtDOC 


(O^OOtD^ 


' o> en ii- S CM 


n? — 


— TiffS-g 


CO^Cli-VN 


(b. . c6cM <6 














(1 




■^ to in CO IT 

(D V CM CM C\ 


r-oincoc- 


^ 


(s.-*CO ■■TCOTj-COh- 


O* • coco CM 










T3 






U 




O) --^^ CM t^ 




n 


co-«m oor-r"-ir 


0. mCM tM_ 


M 
09 

2 








o 


3 O 




in 


i/l ^" PI IT 




cm'—'id" 


c 




co'tt'cc 


•»i(Dcom^ 


o> in 










^ 




"-C^OC 


cMcno '~^- 


a)"* 


C' 


mcMcD »-cMoi'-rv 


CM * 








« 


«■ 


« <DO^C 


0) a> in o) if) 




m 


■•-totr 


O) en ■«■. a> IT 




o 

» 








































B! 


""cv 


oo-^m cocM^^tC 


l^.-<»0)T- 


~a 




tsyoit^ T- 


commcoTj 


CO cocD* • in 














« c\ 


F^'-Off 


h-i^cor-Tt 


.-(Diomcn 


<D CM cor^ h- Ti 


coo-cmo: 


h~mm' • 1^ 


■a 
















■■fOi^h- 


ocntDtec 


O) 0> (0 CO c\ 


m • 


va>r*-co (oommc^ 


incrjTr i^_^ 


(0 
















TTO'r-'CN. 


ciinoJcoV 


T-" (D V cm" t- 






r^ ^ © CO r-' 0' o> (d" c' 


•-" 03 00' CO 


3 










1 








CMOtC 


^Of^COCC 


t-~-t^ 


a 


[^oim r^a)mcocc 


r-'*^ t- 












<c 




CMUl-* 


■*xf(D t C" 




CM 


co^ 


cococo^c- 


PS 


'o 














m 








en 








< 










* 
























o 








° 
































~~<Z 


irttDcnc 


r-oxjiocr 


oo--a)OJ 


CO c 


coco-<f -« 


-WCO(DO)«! 


0}<»0)> • m 














h- 


CM 


intoco r^ 


vr^axD^ 


CMin r^ •- 


<n cc 


eo •- 0^ 


5o.co.cn.e\, 


eocDi^* • «o 


4) 














at f\ 


■<ru>»o-w 


CMCgo.O)c^ 


cor-.coin03 







■^CMO-^ 


CDCDh- 


N 










i.l 




a 




O" CM CO CO 
CMlfttOC] 


CM 1^' eo" tt « 


■ifVco'irioo 






co"co"m"(C 


OCOCMOJU 


cm"^"cm" of 
mocM w 












1 


K 




3(Dr^_in'« 


inocj)-- 


^ 




^ r^ h. 


(0 










« 




t- CM tD_(^ 


coco 


>« 


CD CD. r-. m Ti 


COCO'- ^_ 












1 °l 




^ 










p- 








>. 










z 2 


~ 






















A 


I 
































« 








a 




3SS8 


sssss 


I^-VCMCVJ 


a IT 


mmo- 


*CMT^a)CM 


COI^V'-CO Jt 


% 














P^ 03 CM 03 


o 


CC 


^ 00 U1 


in-^r ocna: 


C0O>CM r^ o> CM 


C 
4) 






1 




OJ 


O) CM coo 


CMCOTfOXJJ 
OJtOCo"'- '- 


OH- mm 03 

(O O) O) ^' CM 


C 
C 


(C 


comr-cc 

■-1^'o'n 


comr-O)-- 
aacncD'-wco 


r-cotomco cm 
m'-t'-w'co'co' CO 


O 

01 






1 


a 




-Kse 


(DCM'VgOl 
(0 1^ '-^eo 


(DCM 01 ^ r- 


a 




CMCO Ol 


coa>eo coco 


cocMco tt CD r* 


1 








m<»mcyw 




CM-irifl 


in m o.r-. a 


mcnincM-ff cm 


M 








< 


~ 






















3 


1 






























'o 




S 
P 






























s 


t: 


-iZTRTSi 


tAtoai^^ 




"t: 




--Kfeu^ 


ai-&^<£>w 


(DCM^lCSJOb c* 


< 










CD 


SS:2S 


T^mtomo 


ocor^r^CTi 


m 


(C 


r^i--0)T 


r--.CMOr-o 


K r- O) CDOJ ^ 












c 


<n 


03 r- T-oi in 


VCUt^ 7- 


(D -- 


OJ CM --0)03 


0)COi-l^ »- * 


•a 


c 






l°l 




a 


•^ 


•-'CO^'CD 




cm"— '^'co'cn 


u 


^ 


ino'Tfcr 


m'T-cDCM'co 


cno"'-co"co" CM 






1 


<i 




OJincM'j 


cMin^i^en 


cor^ mcM •- 


p 




ICOCM-- 


V 05 in (Of^- 


CMr-mcMT- CO 


c 

IS 


•9 






g 




CM'W'"-'- 

cocm'cvj 


oocn Ate 

CM cm" CO'-' 1- 




(1 


cor-o 

T-'^CM 


OJOJCMOICD 
'-■^CO'-- •- 


•"" -. 


«) 


(n 
































c 












































































~ 




















I 


u 


E 






































































c 


(S 














































































































































*- 


c 






































































o 

0) 
0) 


E 
1 




































































I 

: 


u 




a> 




































































3 


9- 






































































O 


E 


g 




































































(0 


c 


S 




































































M 


o 


1 




































































C 


1 




































































3 




« 




































































•s 




3 


































































0) 

(E 


1 


























og§8. 




I 




















o88§ 


• 


o 












0000 










00000 




S 












000 




MB, 








III 


00000 






_E 


o 








000 

o.vn-o 




i 






00000 


§"SS°-2 * 


< 




-a 








ino'o'o'in 


s 




ino'o"o"in 


CO 


CO 




O — CVJ 


cjco'^r mi^ 


— «»*»W 


t 


C-CM 






1 






i 


o 




« a 


• Ills 


1 


s 

a 


.§k: 






^ 


cd 









in 01-OT 


■DTJ'O-DT 


1 


m "OT 


■DT3T3T3'D 




•- 


wo c c 


c c c c c 


C 3 3 Do 




WT3 C C 


c c c: C C 


o8S§l| 




00 








^ ^ = = 


3 D D 3 3 


• 


^ C 3 3 


3 3 3 3 3 


▼■ 




■ 




• isij 

°oir 




1 
* 










S 




E 








: 








3 








ooooc 




i 


" Pooo 






S 
t 


(1 




o'lo'o'o'c 


°o"o"o'9 
in 5 


2 




o"m*o"o"c 






■f-in^'-T- 


CMCMCT-*ir 




« 





f-mi-i- 


CMCMCO vin 


1= 


1. 












3 


z 


M 


M 


M 


M 


M 


M 


M 


w 


M 


« 


w 


« 


« 


« 


i 


^ 


M 


M 


w 


M 


M 


« 


M 


«l4 


M 


« 


M 


M 


M 


M 


zl 



O S 



Individual Returns/ 1984 



31 



■o 




0) 




3 




C 












C 




O 




o 

1 




1 

0) 




E 




o 




u 




c 








w 




« 




o 




k 




o 




•a 




0) 








« 




3 








■a 




< 








o 




0) 




N 








(0 




>. 




A 


■fn 










10 








c 




0) 


•;j 


E 










r 


3 




•o 




< 


£ 


•o 


c 


c 




a 


O) 


4> 


m 


g 


c 






u 


b 


c 
















o 


n 




h 


















T 


Cl 


o 


b 


(0 


^ 



S XI 

5 S 

rr ® 

= E 

< 1 



2 a> 
(0 



l°2 



1°^ 



E o = 



I- 1 

E O 3 



|_E 



lo Tf , , |0 i» cy« 1 evjr^i-^-in m n i ■ ■ . i i i i 



C5 C\J (O ■* 



I I IS i: 



I w 






I I I I I I I I I 



I i-ini- mcD-fl-ooo <d«jidcoi- co n ■ — m 
• ojffl T-fflcotOi- oi-r^too) o> in • « 



i-f^O-fl-' 
•<Tin<DtD 



oocy* 
cuoio 



s^ n I I — I.M OJ r- 



■i~"oin(D mtod oT 



o CO u)a)< 
■.- ■"!■ CO »-• 
1- i-CJi- 



pj T- ^-^ 



CM T- oo^Tt^ ot»-vcm r^aDcoasm concocvjtM eo 

CM (M m tt m ^ en ui CD rr n -—r-cDcow * n oicyr^oo (Oi-mmc: omojcooj ^ 

V to tomincn f^i-T-ojos cDinojiTCT oo t\ cDoa)>n_ totomcoo) notq-tfcq in 
|C in (DcD^-'o coaTioo^' r-"in^"inin cii" in i-'cir-'cj aaiocj^' rtuic^^ri ^ 

V o ocoocD cor^ioooi aini-'-CTi oi i/i cjr^cvi (MOSTom ^ oj t- t- c» m 
« o wcMooj con^^ui cDCDUicvcj ^ »- »-»-nmo cocomcMcvi lo 



^^ h-cD*-d> Kir>oaicr> (&(OU)a>m 

o OJ oii^naco r-ncjcjin offli-ocvj o* h- cd^cO'- oji-cdo)'- Oh-a)too) 

(O o —■wo CD oweow^tq lO'^.cD^oi— r* ■* ^■*."*'-. '-.'^."l '".*''. '^°".".° 

a (O •-'co'^"^ — r-Tai'w'co inaj*<Dco--" *- O)" aSaiaitD •-"ah-'oi'in cvJcoiD'a)""- 

« r^ mc\jcc><o cMincor^cD mr^O'-— ^ "-wr^co r^owmm uih-o-^^ 



o o ■vcomr- cmojocO' 



(OCVJ CDOO 

oo 1- ■*o> 

CDOICD i-in 



aic* r^ ■* 
-.,- coin w 
s. o oi o <t> 

* O V CT CM 



cooto 
ncNj ■w 



i^-*a._ ., ._ _ 

o^ow --0)0)000 ciiNaiino) to — 

tcj"W^io' cDojcDcoin" ojaT-":" 

* ' cuinr-coin w r- c 






~ O >- 1- o> 



JCOCD — 

r^ T- IT) 

I) cor^ ~ 
y (O O)' 

1 r^in . 

-wo tn 



CO ob d) c^ 
CO en -v CD 
CO CO ffi r^ 
o' (D oT o" 



O) !-»-• m CO 



fS3 



in -cr* OJ 1- w 



ocD^ a>r-<or^a) O)O)c0N<s a 

r^ m o) »-cyi^c\jin cocoocmco in 

oij-T- ^'.cyojo,^ «'-.'-. O). '-. w 

coco'ct w'coin co'r-" o)cj»-''ino" »" 

• T-cy t-.-cmt-(o —cow a> a 

• • • • • • ^ ^(M U) 



K(Or- *- O) r-0>f^ W a)N-0</) O) f^ 

— ojom locycpcjr- cocomr-co »o 
• tooco r-(Nj(5oo) coocooo r^ 



— Ttin cooxD — o) cMcy — r^'W 

— o) CD ot-0)c\j-«- —cDtDinco 
cocRCVJ ® — r-cy^ 0)r^cor^<D 



■* 1^ CO cy 0)0)co ^ , _ ;, _ -- 

oo — cD in'-o)c>4ft — cDoinin in 
cDCNJwco m — — coin ar^mr^to ' 



-CD CM QO)"? a 

y a — cooinu 



1- o) (DcDcDo mcor^oio oom-^— & ■«■ 
O) — ino)0— incjcocnm en — — cdcd <p ^ 
^ — V V — CM *-va)co— cncvjr^ — r^ o co 



— CM CMCOWWr^ WCDinCMW u> 



jr^coo (Or^es- * — -fl-f^cocM ^ 

)mo— cMcoin^O) — ^in — CO co 

jinom r^ m »- ■* r^ CM-^i^cyS *- 

ocM-*' aat^aooi -^ino)"— rC ci" 

CMCO-^ ® — r^wo) eor^cDvco V 

— — CMcocom voimcMW p» 



^n o CM — in O) CO ^3- CO CM in cncooto rt t-- CMOcO W 

CO CDCOOJt^ r-.0)^(D-r- CO O) o r^ CM ^ CO CO — WCD 

O) CO, CM con intD_i--cMm Tj-_ino)0(^_ ^ — eoco^-o 

■v'TfCM'O)— CM *» o"cd"co"o)* cm — 00)w" CMCO'CMO) — 

r* o — — — CO CMr«- — m — cdcmoj— r-o*-'-*- 

■vinr*.inco caco— eo • ^-nco ■wwr^-wco cvico^ 



[^0(0 a)'«a><pCM <D 

S<D— h-oo — ScM — 
— CM ■>»■ o) eoor* 



oo 

■o oo 

• ooo 

„ '^.m'o" 

S O — CM 

g o — 1»« 

:: 0(0 

o» o ^ m te 



ooooo 
ooooo 
ooooo 



■oog 
ooo^ 
oooo 



■oo 
:000 
■ ooo 



MM&»&»<A ' 



ooooo 
ooooo 
ooooo 
in'o'ooin 

CMCO ^r" ' 



|-<AM MMtACAM 



ooooo 

gooo o 
oooo 



Z (AWCOte < 



C 3 3 3o 

ooo° _ 

O O O O °. »- 

OOOO.O ^ 

■-•.ooo'S — 

m o o o "- ^ 

r^ — CMini- jg 

(OW(A(A(A K 



E -n m cDTJTt 
^ •= C 3 D 



3 3 3 3 3 

ooooo 
ooooo 
ooooo 
o"ino"o"o" 



■ooe 

ooo°- 
oooo 

O O O °. Q 

OCMin— E 
— ww» o _ 

fe-Q-OTJ fe 
TJ C C C ° 
C 3 3 3o 

='ooo§ • 
o o o o H « 
ooooo _ 

°o'o"o"9 a 
lo o o o R * 
r^ »-cMin ■<- % 



32 



Individual Returns/1984 



r- m CM ■- to r-o>^c\jo) oosmais o -^ cmcu'-co <Dcnom(D cnocntoo « 

o CB'-O'- if)ojO)>nc\j oawincvj p^ to r*.a)rrm conr-oir- r-0)O><DN-_ f^ 

CO in'oieon 1/5 oj in mm to* h-* r~-" eo r-" o oT toco to' to eg crT w" to" o" 0)"r-"f^"a)m <© 

Soocom rooD-^T-o moimcMm d* o <OCDino TT^r-oir*- ococ«j«-oj m 

mm^r- eoa>»-_(\o (O w_co_a>i--_ inoi ^-mr- totoO'-cn m cnj co 0)j--_^ r*^ 

in cocuto nd-r^toai t^ m wcu'iri ciar^toai ci 



a> m p) ^ ^ o inco 

^ r- Treowin r^oi 

to o '-mr^io ov 

c* (D ^" ■v' to r-" CM in CO h-" r-' o> 



'^ mc\j T-CM 1- 



N- ■* ax&fDOi oof^r^ojO) o-w'CMct- 



P)o •- « >- 
CO co'-'-cg»- ^ T- 



V cxjmcvi 

(DOO^" OO'CMOOJ r-'t-'CMO'- 

ojiffoj ^T-inr^c\j c)»-»-c«j'- 

T-i-CMcgin CMO'- 



a>ao<or^ coh-csj^or- or^mcoio in 
a> (D ai 1- on »- in 1- oo coi-oi'-in t- 
00(00)0 innintotD co r^ ^ m to ^> 



o d>(C cbr>~ (oi^cMCDh- oi^incotD 



Satnoo cvir^vmo (Oeocoojo cm (d (ooiinco cmi^vcoo <oaDcDCJO 
CD<Din coh-r^P)o> mioocoin tM ^ <£(Ocoin cop*~r-coa) mtoocnin 
rcor^-ff or^-^into ^cno>«-c\j ^ v co h- v (J>r-vmeo ^o>0)'-cm 



- a 



IS in 

E O 3 



Sin h- ^OT^ incoT-tooo c»^'-oD^ a 

CM or^oo^ 0)»-n^m cm a ^ m o a> 

en o» cjcococM «<0'-_in'W f-.o)a>i»N._ -* 

h>r o> ^'cm't-'cj in«*o)in'-* r-'cyr-'oT v 

lo 0)r^a>t^ cj>^0)cocM comacM"- 

tn in ^_ CO CM_ CO in o> a» to o r^ •- 

y- I* CM* CO--" tor-'oin-^' "-' 



OJ cMcocoCM CO (D_ --_ in ■«? ^~OJa3_a)^'_ 

^"cm'^cm inVeoiri^" i^'cJr-'co -q-" 

(Bt^cor- O'COicocM comacM'- 

invcocM CO in a)a>(c> o i^ i- 

^'cm'co"'-' oc'r-'oinV — * 



CMCD m ■- toin h- oooo) r^r*- i/> 

OCM '*^flO'-CO r^CMOf^'- PS 

OC«J h-eOCOOOD COOJOCD^ CM 

CM to' ^'r^"coh-'« ^" CO CM ■^" cm" to 

tneo CO O) ^ CO o m ^ co r>- cm cm 

cncD -"OOJcnto c»fflvcor^ ^ 

oJo)" •-' ■c 00 oo' r--' co'inoo'^-'to' of 



-looj cJitomcM"- 

0)1^0^ in »- o) r- CO 

r-' cm' r*-' CM CO* co '-" cm o o* V ^- p> <o 

(D CM TT o cftcnmoDw cm n r-- f*- •- 

^mcoco oc»a>aDV oxDvcoh- 



CM Tj h«. ^ 



■- ^ CMCM t COTf 



- CMi- •- O 



0) 



c 
o 
o 



E 
o 
o 



0) 
CO 

o 
o 

•o 

0) 



< 



M 









O (O N- c0O)co h-OK m CM <ooh- T-a> o 

CO (» mocMco moicDcor^ <pi-ocmcm co 

O (D ^. '-.tO_'-_ Ol f~-_ CJ)_ !-_ (D <oo)-^_o>r-_ CD 

rC o" r-'coi-'in" cm" r-" o" oT t^" ^"r^'aTo)"^" i^ 

r^ •- ^CMCDco looimm^ ^inc»cM»- o 

lo h-_a>inco_ ^-incsoicD oi^i- « 

« v"co"cot-' (O r^" i-" in v" »-" *- 



c» ^CMCMco '-(Dvmco cMr*a>oo^ a» 

ooi^coi^ O'^O'Vco ■vmoiCM'- <p 

in ^_ CO CM_ r>- in o a)_ CD o r»- 1- » 

^"cm'cOt-' a>" r-.' »-' in" V t-" r^ 



C = 8 

5 c 



« 

E 



< £ 

" s 

4> (A 

if 

c " 



o I 

S I 



2 5 

< a 
I " 



i2 < 



MM M M I I I .^o M M M I M M I 



' M M M I I M M g I 



M M I M M I 



E o 3 



""I 1 o CO CO h- <D T 

a>a>co o) 1- c 

r^ OPO >-CMa 

--" ^" m" ■v" o>" •- u 



CO r^ (Dcomcoop r^ 



TT 



^ I <D '4' CO 6> 1^ CO to CO a> CO <D TJ CO 
r^«-0 cn^cMOtD r^'-CDO)^ 
ocor- in<ocoa)CM cor^i-to-w 



I I 



4_E 
E°2 



•VCO 


1 


;--co-. 

C310D' 


oin 
■■Tin 


(J) 


i= 


3 


:£ 

♦ 


CMCM'C 


oco 


(OCM 


•- 


o 




' 



^^l~ T-(M T-»- ^ 



^ iCO iCOi- (DOJTfinin ^ 

r^ cuco r^ocoini- »- 

• T- in CO n *-_ (3 in <M 

f- •- O) CO 1^ CO 



, I CO 1 CO'- (O O) T)- in in T 

r*. CMCO r^ocoin'.- I 

'■'' '• 'T-incO'w-oin ' 

" • • r-" »-" a> co" ^-' 



Eo5 



I CO ^ CO CD 1- 



CM ' ■.-'- 



i i i i I 0> I CO ^ CO <0 •- CO ^ i" 

■''■ ■'-'i^cocOflOincM-c ' 




.88 

OOO 



• o> 5. ^ o o 
E "o m oxiTS 

3 Q WD C C 



Spooo 
oooo 
o oooo 
in* o" o' o" in 
CMCO *« in h- 

lAfACAMM 

■aTS-DTJ-D 

c c c c c 

3 3 3 D 3 

O OOOO 
oooo O 
ooooo 
o" iri o" o' o' 



8§i 

OOO 
O O O °- m 

ocMin'- £ 

y- MMM O 

**^ ^ w E 

©■OT3TJ S 
TJ C C C ° 
C 3 D Do 



o o O o "-i 
ooooo 
'\o'o'o"2 



>< Z (AMIAtA (A40IA(A«A MMMMtA 



Individual Returns/ 1984 



33 



li 



go- 



Si 

E O 3 



^ S ^^ I I I I I I 

m 00 aSto 

0> ■•- (D O 



Mlll"-|!~ll Mill Mill 



io II II II I M M I « i^ 1^ I I II II I II I II o 



^ OJ COOCOO PJ(0(Dt^CO "9- 1^ »- O ID « 



, cooo •frr^taoi* -^ n tfi 6 ih^a 
r^ o CO P3^-(0^' c}(D'-c^c^ CM 



£;s5 



5_E 

E03 



r*- '-cooioj or«-vcjcy o) ^ i- ui CO ^ 

1— lOOinr^cO'-e^f^'-co'— eo 

• • CNJCNJ »- CNJ 1/1 CM cv oi 



Soo T- tt coco* moQ 
OiOitD COCMOCNi i-CDC 



^ r«- n^ CD CO toco^ojo oioic^eO'- t^o 

A CO (/) CM in I/} CNJ Ol (D l/> IT] O CM CO CM CM 0> CO 

c^ in OJOcoo ®^.'^.f^,t\ *o '^■_°)_tqcM co ^ 

Ci" cm" to "*" (D* t" i/I CTT cm" CO Ifi o' cm" oo" CD of CO i/i" 

O) CO »- *- i/i r* ino^cDCD cocO'-'- eo 

o 1- cor^oio) 050-<roto m-*'- h- 



S3 

cm" en" 


656.061 
924,597 
379,066 
045,902 
349,542 


528,607 

481,598 

118,709 

16.496 

9.200 



•o 

3 



C 

o 
o 



a> 

E 
o 
o 



o 
o 



■o 



■o 
< 



4) 
N 

CO 



^ CD lA ^ CM CD CO'-ticOCO h- O i/l CD OJ CO If) CO r^ CO »- in »- CM f^ O (O CM CMtOCO a» 

to CD coco-i-i/5 cpcMin'-oj ojui'-oco ^ m f>-o)cDai »-ini/)oico cmvcmoco ^ 

w CO votDco cooicooo, P.'^^.'^.^. ^ ° °^.o,° o>«a)_cDa> w^_cotj-_^_ o» 

in cm' cDCM'h-"'-' o'co't-'oi'oi" Ti-"Tf|vr<D"co" tD CD <n"cM"(»"co iiioaic4^ cM^^r-'cDco oT 

(o CM mcc-cM cooooi- or^^ ^ r«.r«.oe\j c\jr^p-o«- o r^ ^ co 

O CM C»CNJt-0 CDCOi-CDCO cm*- O i-CDOia) COr^OCDCO CM*- o 

OT r-'^'.r-' ^' lij" .-"cm 



1^ o cp-q-*-'.- CD ■* O) *- •«■ i^oji-mcn i^ 

Ifl to ^T-COCM CMOCMVh- r- *- CD CD '»■ u> 

o CO r-_eo«o_ oocmcm--; cjinoinin o 

CO CD* inr^"--'^" 1/1 co" ui i/i* I/) oiCMifTto'o n 

C4 T- r^ffioicn ojojQr^m in<Dr^cMCM e** 

» ^ ^cor^v 0'.'^.(D.<o<^, '^. '^. ^. '^. '". *^ 

*-^ cncM'co" oco"cD*a3"r^* aSuiaSr^^ *- 

O *- '- CMCMVCO*^ '-CM'- *- O 



ri-*- co-^OJ'-^ r^ a T-mm 



m K •- •- mcomioin oicMintoo 

t^aa>a> ooior^in inccr^cMoj 

^co_r*._n_ ^'^.^.'''.*^. '^'^.'^.*'l'~. 

in"cM"a)" c^coaTaTr^' ©inoTr-'V 

•- •- CMCM'WCO'V »- CM *- »- 



(O tft '- »- (Oift^coey lAin^ 



3CDCDC0 COCbOll" 



m CM •- CD 



■V cDOj'-'- cDin-vcocM cnin-tfTJ-i A 

03 ^coor^ oinor^cj uicooo^ro O _. 

C3> cococoo cococnr-p^ TincM'-a) inoi 

o" v"v'co"cd" cM'r^'inco'i^' inaoi'o)"^' oT o V'Tcoco cMi^mcOf*- inoiaJO)^ 

CM oih-(or^ o^o-vco ^incDCM'- eo cm oir^ojr^ ovo^co *ti/ioicM'- 

i/i^_co_cM_ r^_»no_cntD o_r^ '- <D '^.^.^.^. ^.'^.o.oi*^ ok*- 

^"CMCO"'-" O0"l^"r-"m"v *-" *- VcMCT'--" CO h-' '-' i/i ^' --^ 



^ CO oiciSin uS 1/1 r*- 1^ CM h- r^ '- cJi o cJ) ^ co oi (O m m inr-h-CMr^ ^■'-oiocsi 

ui oi ^ *T CO o cocor^CMoj c3icococmc» tn o> ^ v co o cocor-CMco a>mm<Ma> 

CM r^ CD C» O) O •? in (D CD rr CJl CO ^ V •- OJ N- (0 0)010 TT in ID CD T)- O) CO V. ^. --. 

S^" co't^'cnco' cMino"'-"^" cgoinco'm" o --" (oi^*i/i"co" cm" in o' ^" f" tM"o"i/i"co"in" 

t^ »- CM CO 1/1 *- CO ^ r- ooicDOico * f^ — CMCO in »- CO ^ r^ ocRcooico 

^ CO 1- »- ^ cor^oocoffl * CO *- *- ^ coh-fflcocD 



|. 



< 



0} (A 

E '^ 

8 i 



o I 

(0 
0> 

O M 

il is 

o i 

(0 S 



a> 

DC 

= E 

< a 
I " 



i3 

i2 < 



SEE 
ill 

Is! 

■e„5 

iii 



E O 3 



0'- i-in 

f o ■* oi_ 

co" cm" in" 



^ oiCM mr- 
eooicNj ■v u 
coom eoa 



t r^ n in r*-u 



r^ m r^oi'-cD cocmco'~c> 



MOO 1^ m T^-cj)'- 



to CO V T- O '-CMtD^tD CMOCO'-CD t/i CO 

o coi^coco inTTOcneo ^oimcoco o o 

O) — CM CO in CO CM T- (D_ CM_ to_ CD o_ oi_ « tft 

co" '-"'-"co" c>j"inr^"Vo" cJ co" 



CMinr^ T o 



c5 S Ol CD CO c 



m ^ too CM CD c6 a>i^ r~- <0 



> ^ oi cocMCMOiin vincDoi* 



cD Oicococo in tr (OOCM cocooir^ h 
CO co'-'-in comr-cO'- mr^ooic 

O VOVOl COCMCMOlin ^itifOOiT 



l-i 

6 03 



00 

;000 
■ 000 

„. ; "^lino 

S O'-CM 

2 OM 

^ °- ^ o o 

■O in ISTD'O 

5 «"a c c 
^ «ooo 

CO ^000 



oog 

00000 0000 

00000 O nnCt 

000.00 oooo •= 

mooom ocMin'-Ir ■? 

CMCOt'"'^ '-WWWO O 



D-O-Q-O S 



3 3 3 3 3 3_ 

00 
00 
0° 

o"i/l 



o oo>< « 
000 0000°. *. 
000 00000 „ 
o_o_o o^oo'o'g £ 
000 inoooR.^ 
co^in r^-'-CMin'- <o 



I ;o88 

c .000 

„ :°ino" 

S O '- CM 

§ 8s*^** 

" ° ^ 5 S 

Tj in <»T)-o 

S _^ C 3 3 



00000 
00000 
00000 



MMMMM 



00000 
00000 
00000 
o" in" o" o" o" 
CM CM CO "jm 



oo2 
000°. 
0000 
°-oog 

O O O °- m •* 

ocMin 1- 2: 

'-W«»«>0 • 

«»^ ^ wE E 

w S> O O . 3 

T3 C C C ° « 

C 3 3 3o •- 

="0002 • 

O O O O R. rt 

00000 (B 

oo"o"o"g S 

in o o o *-< S 

r-^'-cMui'- ■£ 



34 



Individual Returns/ 1984 



•o 
It 

3 



C 
O 

o 



4) 

E 
o 
u 

c 



o 
a 



•a 



< 
o 

0) 
N 

(0 

>> 






|o2 
z £ 






E o 3 



in (o ^ c 

n tn nj S In 5) n v ct iq ^ 
(D 00 oi" 01 00 (*J v" to" m* PI r-' ui o> ffl ^ tft »- 



O) ffi s m CO * 

3?^ 



■V OOO) CM '- 



in CO 

CSi oi 



r- m ■* r-- I 
r- »- rjco ' 



»-ra cNjco 



55 CM o (D ^- (li ■^ r^ CD CM m o u^ 
m o V CO ■»- ^ CO m r-- oi ooooi 
O) ooxD-v T-incoojoo CO '- en 



C5 CM 
(OCO 



-co a>cDK c\j r- 



o h- a» 
ui h- r- 
co_ o_ CJ 
O ^-' r-" 



coco * copoo> (P 

CO (O ott mf^ ^ 

(Dco eor^'cj^." • 

CO© r- "B •- o 



^S r* O (D m O CM »- CM ffl CO f^ O) O) CO <p 

CO --co* cvj r^tof^iftifi tO'-ooO'- (o 

m --co V »- -ff ^ ^ V ". ^. *". ^. ^. *!. 

O)" " oj • • «-"o)co'c\r h-" in cm' ^" in cf 

CM CM »- o» 



• <D(0o com* ■* CO • ■*cMt^in m 

• T- • »- mCM' CM <D • ^ ^ (O O) ^ 
• ■V «-0> ^^ CO^CMP) O 



m CMCM-^ in oimvcoh- ^-cocDO'- • ^^ 

CO eoo>* CM (oujoco^ i-cmoj^*- eb i- 

CO 0)C0 »- CO»-0OtDCM C0i-«>c6'-_^'V 

r-" ncM lo uiaai-^a o"»-'h-"'-''i-' « ; 



(A o — CO ^ o-^ OOJ ^ in m in ■- K eo to ^ to <omco-^ tot^o^o cocococmw 
fi CM cM'^ooco r^mtDcO'- so<ococ *o »— oif^cDin coo>0)Ui>co cocMinT-m 
00 ■^ r^cMCMoo mtocO'-o) (omm*-m o* ■- -frococM cm "".o cM_in ^■_(0 (D h*_^tD_ 



OI^CO ^' CO ODVCOffl "— O)'- _ 

-(OCMTfCM <M m cDOcoco ^ ffi 03 m ^ 



3r^ tt m"- 

r^ CM ^ CM r- 

f^ r- ^ cot-cjcMr*._ a^~_a)inq_ o 

'-"cm cvj cm" ^" ^" I--" Vh-"incM'io ^ 



my--^<£i'6)r^tt<iiA> ai-^\A6ip~ * m comscD oocmcmcm •-cMO'-g m 

T- o (O o) o ffi CM h- (O m to (D V O) ^ <D T- o CO r^ to c^ Q co ^ ■«- •- cm ffl o 

o)co»-CM cDOOini^ tocoojoo^ f^ »- mo^m i^.^.i^.o <o_ t*- in (D oo_ v_ * 

co" v" 1^' in oi" CO CO* CO* T-" o" oi (D oJ »- tft co" cm" t- to v' co co o> to r^ O) oi <o o •- **> 

ffl »- CO CO CD CO 01 in o o V »- »- »- w to o 'V 00 CO T- r«- m a> 06'*'-'-^- ui 

COCOCOCO'-CD'— (OO^tO»- ^ *-•— f^m'-(O»-(DO>COC0'"— P" 



S CO 00)^(0 dieocMcoo) dj o tt r^ , _ 

rt in (OOOICD COCOffiCDCM vojocmo »^ 

•p^ cm" en" in--" co' h-' V o) <o" co't'oscJcM" to 

CO . T- CM CMCMinCOn '- '- t; 



o •'-•9^(6 i'^mtoo) i*-CM(Ocoin oi 

o oio>r^^ (OOJcoooo CM '- r^ m O) to 

CM i-COCDtO »-incOCMO) (DOJCOOJO ^ 

CO* r^" cm" cm" CO in ■*""*" ^* cd" ^" r-" ^' (d eo" o 

V comtor^ cMOtof^^ m co ^ i^ ■* O 

T- ^ CO CO r^ to to K cm V oo o cm o e** 

W^r*-"in"'-' co" r^" V o" CO* co*Vtn"cM"cM i/f 

«- CM cMcumcon '- '- 



Z 2 



(O ocMin-^ cocooxom 

o r- CO CM »- ^h-r^oo> -. _ - 

a> incBT-^o oito_co(DCo ^)-_ina)(D_^ 

CM* '-" cm" in ai (D m" oj* cm" ^" •- f--" in" cm" ' 

CO (DveocM r-(Do>oa^ ^.^-mcM' 

CO inottOjCM 0'-_v_incM <D(0»- 

cM*cM'-"o* air^'om"^ 



O) m •- ^ in CO »- o> 
«^ o) »- CO o (D 1- m <o •- . . 
CM o) »-r^oco f^»-cMCMCO coco 



- mr; CM OI 



CO o to CO CO O) OJ o) •- •- a to m CM »- 

totoina> oostnr^co <D»-mcM'- 

y^O'JO o_o_v_incM 00(0'- 

co*o"'~o tffKo'm*^" 



(M lo^ino coo)-*co(D oi oioc^in <o to o> ^ CMh- ■* ocmoj o tooK ^in to 
in CO T- to cm in^'-tooo <o-^CT>mc» lo to r^cor-co oimcocMv "-r-cooio o* 
r- 1- f-- to cJ) CMtoi^ot^ co^inCMco ^ ~ _ ._ . _-.-. 



-'-OCMCM OCDflO'-in 



m ffl CO CM V •- •- ffl CO in cMCMino 

O r- 1^ r^ CM CMf~-CBCJ)CO 0> CM CO C 

o cjiooico inT-cocoo) oi »- r^ o 



oo r- (or^iscM inmco 

h* 1^ ^cJJCM^ o>eor*-v^ 

lO -- CM'T-CMCJl '-.C0_--_CO 

o*r»-*co to ai a' 

'-CM CMCMtr 



CO CO into ^ 



N O) cooato cooiCMcoto •-ommcM ■>- r- 

-" O O) O »- ^ ^CMCMCMO> CMi-mi-in CM CD 

to ocMCjo tqa)_CM_^_io >o^.^.or~_ cm '-_ 

_ cm" cm" in* CO* in" m" of o' coco" '-"inajOj'V O »-" 

m in cMini-^ enm^cMCM ^ino)CM»- e ^ 

t- m o »- CO cy toinocnto oi^»- *^ 

co'^^'co"^* CO* r-" -r-" m" ■w »-' so 



OiOO CM tocooio CMin 
0O)(D ^OJ^CviC^ ^ to 
^ ^- O) O) O I 



o> '- o) r^ r»- 



oicoc 

OCMfl 
CO'-C 



o in-voioito Oh 



.- eh ■^ tin- i& •- aKtftco r-cof^^-co f^ 3 "* "1 ^n 2* 



dt r- ■'- cj) o> •* mcMO^^ _ - _ 

^ — mcMooto '-'-'-co^ cooocMintD 

h- <D'-_CM_o_ cO'-_r-_V_CM <iio_cqco_(D 

■^' cm" r^ in" co" '-" '-' v' f^" tn" o" in" h-' r--" o 

-. to TTCOmO O)CO'-e0'- COCMtOtOI^ 

•A in r-or^m o)co«-r*-ffl cocoOTin'-_ 

to' tool" ^"^"cDoToo" <X<D<Dt^V 

•- f- CMCMIOCO-* T- CM '- •- 



CO ■C '- 

■>r(DCMO_tO_ 
r~" o" r^" cm" v" ^' o to" ^-" h~" co" co" i^' h-" o' oi 
_. CM mtomr^ r^-^ -v <DO> CMCMtotoh- « 
(M ^ mr^ioto eoh-or^r^ cocoo>in»- c* 



< £ 



O w 



o 
u 



« I 
S: ^ 

3 I- 



^ XI 

« m 

OC 2 

=: E 

< S 

I " 



i2 < 






tJ> CM'fOO COOO 

CM r- mr^co f^ in 

oj o in CO ■<)■_ 0) in 

cm" oiflo'^'r--" t??® CO CO CO trowoi' 



.-f-d) eimd)^'- *' < t6(J)«-^ (6iA-<i-co"N "A in 4-4$ 'J 
CM r*. m o CM CO f^ »- o O) ^cooi^ ointDr^CM mcDoo^o f«» 
cocBCO <DO^'-(D in o> <Dcq(qto_ coco(3)t^r~_ ^_incM_ '-_«>_ O 



^^coto CMr^mtof^ 

0)h-a)N- o ^ o "ff CO ^mtncM'- 
m ^ to CM f^inotDto or^'- 



»- ■* CMCO '- 



-y-lO-V '- 



gSo ooqSq 

oo ooooo 

^.in'o' iriod'om" 

o»-cM cMconmr*. 



O -a mO-Q-O -D-OTSTITJ 

•* S WT3 C C C C C C C 

C 3 2^00 OOOOO 

t ST^OOO OOOOO 

3 a §ooo OOOOO 

% - °oin o"ino*o'o' 

k O ^u)'-'- CMCMCO^m 



OOg 
000°. 

oooo 

§88°.. , 

ocMin»- 2 S 

i-WMM O O 

w^ ^ ^ E •* 



C D 3 3(- 



".OOO" ^ 

m o o o ". .o 
r- •- cam '- w 




WMWMM MMMMtA 



Individual Returns/ 1984 



35 



n 

Is 



■D o ■ 






•o 

0) 

3 



C 
O 

o 



0) 

E 
o 
o 



» 
» 

o 

(3 

'C 
0) 



< 
o 

0) 
N 

0) 

>• 
■o » 

» I 

" o 

c 

0) 

E 
« 

3 

< 

C 

« s 
a> 

E 

8 E 



M 
U 

I E 

m 



2 ^ 

o 

a 

= E 

< ■" 

I * 

^ <5 






1^1 

E 03 



E°3 



II 



5S 



|_E 









r-__ CM cn^-^in w,f^.'''.oir-_ f-- to_cq«)OJ_ o in r^ coo to '\'ii'-^-_o_ h-coTj- 
o* oj" 1— o't- t- -t- into c>i o)' ofr^'oi o -r- o r^ a> Oi o ■v (odco o)"r*."oj 

■' "" "' "■ CO ■- ■■- ojevjwom c\j tj to 



»-pjw cycvKNcnm in t 



03 ojojinn cDt-f^t-O) oo-^.. 



co-i-cn CO (O »■ 



-incoto mm 7- 



cyr^oco or-oto-v 
*-P)oj cy t- w»- 1- 



;s2 



m f-cpmo ^ojmf^co m'-o»-tp ee 

o oocococo a>N-or«--- mai'40>^ ^ 

af ar^rfui T-'cMo'm'od (Dcitode^ V 

00 ojT-'^r^ o>aia}(om tor*.mcD^. 10 

to wo^min (qtD(DOr-_ ^.^.0.0 *". ^ 



cvico »- cvj cy •- 00 1- m 

00^(00) »-o>^p^m 

00_(»<D «>'-.(D.ifiO_ 

•— <Di— f^ OJPJfDracy 

'-eo^m (Otocoor- 



ocotor^' 
CTCJ'- m 
f-.' en (DPI 
(Dr^m m 
r-r-o CM 



-'-CJCTX- CMV^tD 



1- i^cocMO -*<Depm'* a)C\ja>r»to — ~' 

n cyc\ivr--_ ^,'~.^.*R'~. cym^^tDcoffl 

to csTi-^'cocy mitiiti^oi coitmcoco 

■V i-mr^o ffl'^r^'wv O) 7- 7- »- 



m_oh-0)_ <D^_m_^r- h-coeocy 

CO ^ -a- (D'-to-q-'W oji-'-cj 

cnt»(o^ cocD*r<om vvf-* 

'-'cjcycvj" »-"t-"cjt-"»-* * 



CM Tj-oxvjw crxDOehC* cscjmtDTf 
m oc\j»-o (OvoocMco ^r^oicjcD 
in OJ tDcqr^_o_ ■*m_'*o_'V 0)_a)(Dcyr- 
o>"o)(o"a)'m" 



tf) CO Tfcjjcyco ■*0)0}OP- ' 

o CO oic»-o-cg o<DO(D^ 



i-cycy cMOJcocgr 



cyc«j c\Jcycoc\i- -1- -■ - 



S^cy-* S 



lA o oococvirw cM'<-r>^cyco ttaaanf}-^ N. co cbc&c^^ cJjf^ia3»- cb di d) oS K- e5 
to m ncyojco moiococo ocooTfm 10 c\i com^T- cycor-r^cg Offloc^^ o 
r-_ (D cncym'T- ■*(oco_^_in cneo_cy^_cD o ■* eococym trxommtc '-(Or-^fo *- 
"^■"cocD r-To'm'oico toai-r^r^^ ^ i-" ino'oco co'm"r>-"rs.",-" (oai^r^-^ ^ 
-" '— — - ^ co^axD o>06eoa)»- »-ov <o 

0» CO ■«■ V C^'^CO'-CO •-*- PS 



mK * m i-cococo cy oooxc m f^ 

i-mooo comcoinr^ "-comoo 10 

cooom »-coor*-o o^mo)^ cy 

OtfTcy-^r 1-' •-' co" co" cy o'co'ivTcmi-" t^ 

f-'^coi^ mcocncoo) cdi^(ocoo> co 

OJiovo ojr^r^coo o)coO'-»- ^ 



n m<D mco i- 



t^ (ocooco ^-r-^mt-*- icirfont 

O) coc\jco<- oitDmcoo (Di^ffic 

r^_^ T-cyT-_o_ ts cy '-_'-^'-_ (D«^_c" 

cm" co"oo'r-"f>-' aJ'cM"o"r»-"ca coOioa 

m mr*-'*r^ »-(Dcof^cy comtDU 

aj'-_(Dr--_ r»-_m_cDc\jo_ affio- 

coVm" m'<D"-^^-'^-'' --'^'^' 



»- O) CO CM cy 
en cocy o -v 

10 V cy a rf ai 



noico cDAoicyco u) o or^oi^ cor^^mcb coc^cotb 
30)<0 cMOh-r-m in cm oieymco com^m^ cnuii-S 
J-f^O CD-^O^Ol O »- OF^OCO ^CMOOr^CM a)'-tDCO 
m'oo •-" co' cm" -c ^' CO cy o' Ti-' rv." 1^" cm"©--'©'!^' co'cM't-'^w 
■" "~ eo^^cocMO'-r^mmcDin 

'-_Cy—_V_ CDOOCO*-® VCM 

co" O) o <D to" en eo" ■v' cm' 



O 1^ CM _ _ _ ._ 

oi m m CD h> cocom 

(D_co_co_ ^ - 
<d" m" aT 



CO o 

O) 5 



u> 



h- 7- cyr^com momr^m oicocM'-'- 



CO 7- i-C 



_ _. tmmcoco o>or^mo 
Dcy oojcMoicD ojmatcoco ' 



ce CO CD in o o o ^■ r^ CM o 0)co^»-r>- o m coofficc ocy-^co^ coh-mr^^ cd 
r* cy eDO)»-r«- ooco'-v tncMOJ'-cD in <B ^*l^Km vr^co^io mor^oco R 
1-^ CO o>.(D_ h-_co_ CM_ o !-_ co_ co_ CO m_^r^ V CO o co cm o o oi r^ ro m r*- co m r^ ■^ 3 ^- 



cMtnmco cDKCMr^r^ cycM'- 



COlfitO mCD'-^.K 



in ir> ■>- . , _ 

Q 1^ CMCO cy CO 



03 CO c\i ^_ oi_ m_ 00 CO en h 

ao oo^^'h-'co' o to" tJ)" 1-" o) oVm'om 

OJ (Duif^^ ocor^T-oj m-fj-qo'- 

V to m 0) o> o> O) m CO o mco 

cm' cm' o CO to m" (o ^" co" 



T- Kmeyco mo)«>cor- cocycpcoo 

r^ V V «— r^ o) 43 CO T- o) r>> o CO (D CO 

O '-.CM ^.a> CMN._CM(DOT "-CD^VW® 

CO CO* co' r-' r-" co' co' ^" O)' co" h-"co"m"o'm" 

^ r^ CM 7- oycMcooieo v^aj'- 

CM y^ m_ o) CO OT in cy o m co 

cooi'o'co' co'iricoV^co" 



o>o> I • I 



I »" 1 •" ^* CD I CO <ft O i i i i i I I T- I ■«— f^ (D ■ CO 



cy» 1- ■ CO m 



(D CO® 1 • 
T- mr^ • 
• 1^ CB 



I I lol 



II I I I II I I I I I I I I I I I 



CM CJ>0 1 T^ 

m CM -« CO 

^ OJ 00 G) 



I I I I I I I I I I I I I I I I I I I II Mill 



00 
OOC3 
000 

°ino' 

Oi- cy 

O'- WW 

o w 



00000 
00000 
00000 
m"o"o"oin 



5 0> O ^ ffl o 



:ooH 
000". 
0000 
0.0" o"g 

O O O °. rt, 
ocMmt- t 
i-WWtfJ o 
«^^^ E 



1^ 



m o ■a'D 
WD c c 
c 3 3 

5=00 
3ooo 
= 000 
=* o o"m 



33333 3 



C 3 3 3r- 



00000 
00000 
00000 
O"l0(3 0"0 



00000 



■ 00 
-000 

:o 00 
_ ^, ''-m'o" 

O K ■ O '-CM 

•* o O 1- WW 

. !1 OW 

* °) O ^ £ 5 

C T3 "5 WD 13 
3 CD WD C C 

s 11=00 

A "D SOOO 

• a Sooo 
■fi o °-o"in" 



00000 
00000 
o_ o o_^ o_^ o_ 
m" <5 o" o" m" 



33333 3 



0000 
Roog 
o o o H 
ocMin^- z. 
1- www o « 
*»^^ ^E E 
t. 0) O O a 
<D-OT>"a J, ^ 
T3 C C C '-' « 
C 3 3 3o »- 



Z (»<»ww ww(^ 



4m ^wwww 



"-lOOOS K 

mooo°. S 

WWWWW £ 



36 



Individual Returns/1984 



0) 

E 
o 
u 

c 

M 
« 

o 

w 
(9 

•o 
« 

< 

o 

0) 
N 

w 



« 

E 



< 
■o 

i » 

0) o 

E Z 

O o 

O „ 

C -o 

^ c 



M = 

a> c 

o - 

1- 

i " 

•*■ aj 

C >> 

o ? 

CO E 



S_i 



c 

0) 



1 1 

> ® 

O £ 

^ va 






5 . 
Eo5 



5 E 
Eos 



« <Dnoo cutotocov omoio^ w o oimojcy cvjcoton^ --eyino^ 
m n oj CM c\j c\j p) m lii CT ^mcovm ^ u^cmncm cMmni/icj ^CTO'*m to 



to ^ coon cyr^oiooj r^-vojto^ 

o in^(0^ ir)(T)ocr)oi '-»-^cjm 

V oJ^cJcb oirl(\iotci m<s><6in ^^ 

in mcvtcNJcj (vjwcnjttcnj ncMCvicMT- 



c\j n o o (vj h- O) o O) o CO -^ to ^ 

h-'^ojr-- mcoonoi •-tptocMin 

N-r^mtd otricvioto coiotbui'-^ m 

t/t CVJ CM C\J CM C\J C\J ^ CM O CM CM Cy .- ^ 



N- (om en cncMCMr^T cjeooicOK i/» o to cMh- c^ '-oicncoin inO'-cor-^_ 
y'^-^cri vifiojcy^ ^ojoir^to ^ s ©"-n^ mmoiCM^ ■■-oor^tD cm 
r-~ ^ •- <o (b^cMcocy iriaJT-^c\ici ^ a> '^ aJ ^ id <b^cgcricM ihaicMc\io 



o c^ ^ (O m ^ nc^cMCM^ c^crJoi^cJ d 



~5 c»CMr^ c^ "*mo ID to mr* cm •- i^ o> 

in pCMTfr^ Tfo^mtn vcM^tor^ —■ 

o iri-^(bV cococMCM^ c^crioi'-ci u> 

C^ PI •- 



75 ifl CM CO ■- CM h- ■V -- h- OD C^ (D o h- 

in ^CM^tp rrsDomcn (pCMin-atf) 
w <b ocdaioi m (b ^- r^ in r^ r- 



o to CM c3 in ■- mo V 01 ■* in c^ cm co K 
-*<i» w CM p*-c^or*- inojoocn r--tM(D^(D — 
c\ici CM in loaocb eoor^^iri h-r-oicMo i^ 



^ t ■* CM 1^ o V O) ^ h- o O) r>- O) CM (D ^ ^^ '^ to O) CD o) -^ r*- eo ■- o h- o cm to K~ 
— en c^c^Jp^- cMtpCMc^tJ) ■fl;r>-oo)V cm r^ oicncMh* cMr-tvjcrioJ inr-;»-cj)^ ■" 
3 toiriiriv" '^rvc^co'-^ cricMtooo ^ cm oiuSiri'T ^^c^cri*-^ cocmcdoo ia 



^ F^- "* ^ (O to CD O) "- ^ o> ■v (D CM o r*- p* R 1*^ in V o to ^ m i^ o o> oo O) cm to . - 
oi ^ cqcqpcM opr^in^ in^-m^to o '- oomv "-cor^-incM tO'-in^to f^ 
^ to a> r>> o> <D CO o <b r»^ ih i^r-oicMo <** ih inoooiod oocb^-uS p^r^oicMO (D 



^^ i*~ CO (D t^ V 00 c^ ■ij- (o to ^ to O) in ^ 5 o v m o oi »- in in oi r«- ■* r* oi m S~ 
p f^inco^ (pcpr>>pin •-;inf«-.cov o co cocMintM tooii^oou) •-mr-eo^ i — 
oi ui^^^ cococMCM*-^ cricMtrioo ^ ^ oiiri^^ c^cocjej-^ cocMiricDci ' 



y- m vcoco^ ^^tO'^co Kco^-i-o ^ to <6 ■^ -^ -^ ^ iti m ^ c6 t^ ci r^ ■^ d n 



in CMCMCMCM »-»-»-*-0 CM'-^OO O CM "tCMCMCM t-'— ^^"t-'o CVJi-^VCDci 



^ S to CO CD »- to r*- ffl ^ tO in C3 1- to CM R w cd co cm co r^ co o in ^ to ^ co to cm f^ 
p p to (0 o in p CM r«- p 1^ ^ V CM (O p> V CM CO r* p intocMf^o r^^vcMto ^ 

to t-*-i-f- »-i-»-»-0 tMCM«»-C) O tb CO'-'-'- --^T^^r^O CMCMOJ'-'ci ti 



-O CM'-'VOO O 



-o CM »- inoo 



CO -"r '- '- t; 



- o CM "- moo 



-o cM'-moo eo 



-O CM T- ^ O O O d CM >- 



8 to coco a)0)CM o 
O) V O) OOf^ ^ CM 

- o cvj ^ ■w t3 d 



o oo 



5) O •- CM 

o o •-*»« 

COM 

°' ° _ £ £ 

■O If) O-D-D 



ooooo 
OO ooo 
OOOOO 
m' o' o' o" in 
CM CO ^ m r*- 



j8§§ 

O OOO 

°ddg 

O O O °. o, 

ocMm »- S 
«- w<«w o 



oo 

OOQ 

opp 

P. m' o' m o o c 

O ■- CM CM to ^ If 



ooooo 

OOOOO 

ooooo 



oS§§ 
opoo 



?- OOp° CD •* 



C C C C C 
D 3 D 3 3 

ooooo 

OOOOO 

ooooo 
o" m' o" o' o' 
CM CM CO ^ m 
WM</>M4A 



T3 C C C - 
C == => =o 

oooe 

o o o o R 
o ooo o 

°o"o'o'e 

m o o o '-'- 



^ • oi o . 



in IST3-D 

wo c c 

^ C 3 3 

■g ^oo 
?ooo 
S o oo 
='odm- 



CCCCC CD3 Df 
3 3 3 3 3 3 > 



ooooo o 



ooooo 



o inooo 



iooo" -- 
m o o o °. s 
i^^cMin— 5 



Individual Returns/ 1984 



37 



2? 



2 f 



■o 

0) 

3 
C 



o 
u 



o 

(5 

■a 
o 
*^ 
in 

a 

v 

< 

o 

0) 
N 

5) 

>. 



c 

0) 

E 
in 

3 
< 

■o 
c 

(S 

« 

E 
o 
o 

c 



u 

w 
3 

o 

(0 



II 

O IS 



es = 

i s 



go 



E O 3 






otdcD'- Ot-h-r^^ (D^cjt-o o» 






o n m cj CO p 



^COtD (73 no 



*■ 00 <D w en CT F 



(•} CO o CO m CM o c\j CO tr a o co oj ^ h* f»» 

to Oi ■vntnoi oi r*- CM O) m oeo^c>jo> c* 

CO -a-r-Ir-T^ iricir^oiiri cbi^f*-cMO to 



CM CMOUJCO (DT-oon rio'-ocn o> o t-coaj-q; cocoor-.-v. cMcytocNi-v. m 
ai cjirioicM ■w'-o^dJcDi^ (D->Tr-;cyc\j oJ cm r^doJn ^GiOri-^tDr;^ t:5t:^^ "" 

CM TfTfCOCT (OOCMCT- CO'-'-'- 



CM iD*n\nm {Dotcmcoi 



CO.-'.-i- CM 



CO CMCnCMlfi -fllCpCOr-;!/! inoO'-;p»- 
u> cd iri CM d '- iri ■•- d r^ d i-duivcM 
CM eoeococM cmcmi-t- i- 



—^ O) to CO o o ui CM m d in O) co (n ui ■ 

p (Dtnpin pojcocoui incq'-;p^ 

^ d d ^^ CM d CM d 1^ o> •- CO i/> ^ c\j 

CO r^cococM cmcmt-»- •- 



(D cocB'-cM (Oto^cooj o) comco ■- * "* g>cD(Dffi <^*}ir:'!:SI 2 

■_' br-^cMod dd 
ncoinco cycMcocMcy cm cm 



CM 0> CT) t^ T ■■- CM O ^- OJ T- O) p ^ p CO CM 0> X 

d »-^ddd ddddd r^dddcvi pi d dc 
CO mcMinco cmcmcocmcm cjcm-^ — — *" "■" 



COifi o o> 
dCM cm u> 



CM d r^'^cNJd dddcod d"<fd*-d oi 1- tDiam-^- dddcoco lO'Cp'-o ■ 



"S ■V CM O) O) ^ CO CO ED 10 O O *- CO O) W O 

r- ^intpcM ^'wycqp T-prrTrp cm p 

■1- d dddd d d d CM d cMddcocM cm o 

■^ (O CO CO ^ CM V CM •- CM CM CO CO ^ if> CM ▼- 



3(D 1- »- CM 
(DCO^I^ 

r^ ddi^cM '^ -^ coaiio it ^dor^ 



V 1^ O CM 'Q- Ol m O) CO 0> 1- to CO CM ^ 

co^pr^ m'-o)0)T^ tof^ppui <p 
ddr~-cM -^^ddd -^dddrv; ^« 



<*» CO C3> T- r^ o '-i^mcMtD oiintomco w •- m^coto wingo)g t; 2 S 
CM P- inr^toco tomco'-oi cocoocMin ^ to <no^ -^^ coojincvip ^. -^p 
oJ ■Tf r^odai ddtodd dddcMO cm d d-^cMO ddtoo)'^ mmw 



^ CM T- '- *- "- 



COO) vcjo * 



Eo = 



*- to 

C 
O _ 



> 



w 
o 

» 

o 
o 

I I 

> 






■c^ 5) in o) CO CD o) to »- m CO »- ^ a cm m N to ^v*. .- ^. — ^-^^^ i;>,s; 
— S o-wcoo fflfflN-mco coot^tO'T o> o tOcocMh-; p-^t^pco pop . . . 
d di^^^d dd"»rd^ f^ddcsj'-^ r^ d dddco cotO'^iofl' kococmi- co 



■3 o cototoo O'VCMCMCD CO d A o cK * -J CO CD in ui Jg'rSPSlIS lSt:°S°* S2 

— — o-Sroco •-cocDCMf^ totooo'- v to ountoto coini^CMp ppi-^p-^ i*^ 

r^ d »- CM r^tDitiui \iiniritti-^ incocO'-o n 

CO ■- 



^ 00 to-o-inin ininvm-^ 



d COdcOCO tOCOCMCOCM 



d d ■«■ ^ COCOCMCOCM ^CMCOCMt- 



00 
000 
000 

o,ind 



00000 
00000 
00000 



■= " o«» 



tf C D D 



oog 
000^ 
0000 
^.ddg 
000°.^ 
o CM in 1- 2: 

. , _. . ^«ww o 

yuA viVifAVitfi **,_,_ w E 

■o c c c o 

C 3 3 =0 



c c c c c 

3 3 3 3 3 



00000 
00000 
00000 



WMWfOW 



oooy 

0000". 
00000 

in o o o *-*. 

I*- T- CM m 1- 



■00 

:ooo 

:000 

-'■ f' o' 

S ■O'- CM 

S o^t»w 
£ o« ^ ^ 

^^ ° ^ (D <D 

1 •»?§§ 
Ilsss 



00000 
00000 
00000 

do'o'o'd 
CM CO ^ in r^ 



■OT3TJT3T3 
C C C C C 
3 3 3 3 3 

00000 
00000 

00000 



oog 
000°. 
0000 
o-ddg 

O O O °- ,4, 

O CMin^- il - 

■T-t»w«> o 5 
*»^ ^ wE E 

._ IS <S (D 3 

T3 C C C ° 9 
C 3 = =0 - 

^ooog • 

0000". a 

00000 (Q 



~ i-cM in »- 



a Z tAfAmtfi «<»W«t« «««(»» § 



38 



Individual Returns/1984 



•D 
0) 



c 
o 
u 



0> 

E 
o 
o 



CO 
M 

o 
a 

■o 

0) 

*^ 

v> 

3 

< 



N 
0) 

>• 



■a 
< 

■D 

i " 

ffl 

E ' 

O o 

c -S 

^ c 



(0 = 

0) c 

o - 

k ID 

tn f 



■^ (B 

c >> 

? 

^ i 

1 " 

> » 



s § 

O £ 

I I 

O 2 






2_E 
E o = 



ir 



to ■*mi^ 1^ 



m m CO CNJ o i-'-oiffliri c6 ^ iri ^ o 



p* lo cooj^in ooocji-CT t-tor^tD"- c* cy (ootoo ococo tn ^ cnr~ co rs. ^ 



CO m^tor^ (Di^oO'-'T <cu^(Oco^ ^» cj <d m ^ '?■ uSnc\jc\jc£ — oxo^. a> ■- 
r^ •> P 1^ ^ r*- o o in ^ ■- co w (D ■^ to to tnmoto wcicjco-w ■- oo cnj to ^ 



o> a>r^co<o (D(D^vc 



^ CQ r^- ■- o ^ ^ cooh-r^ (b<b<i; 



T COh- »-o in 



• w Tfinr-N. ior^iDr- Tt tou^coco^ r^ cy i^ in rt ^ in n pjcjto tn coi^ oo »- 
> ^. pf^^ f^. ppin^ ^a3cij<p'* <D (O ininoto wmcsno^ »-cp(\j(o^ 



"^5 '^^ coojo^ of^ (Ml- n 1- lor^ to 1- *^ ^ (Oo^oo otor^m^ nKoaoto •- cm 
U) ^ iO(pO)r*. -"Tj-cpr^oj ■■tCTcDOin r>. cp CTcotoo cnincoi--© vcoooom w 
»- oJ oih^coto (b(b^^cvi ^CTr»^-^o »- ^ odo>r»^r^ to cb ^ ^ cvj ^nr^i-^o i 



moi T-togj o h- ^ (o o) ^ comcs^co A m cjr-^cy toi^aicotO to t-cncn o) 

CO T- cp'^n^ c^p^cqo »-fflnr^oi (D n ya)(Da> 0)«-r*oco noiooin"- _ 

O) tb cvitbino V»-^CMoie6 ci^^tboj i- oj oihoir-^ ■o-critrjoab Hn^cdH r^ 

CNJ ■wcucncM <o(Dcr)i-T- cj »- ^ *- in tocntocNj ctcoctoj^ cm ^ -- 



S ■* '-CMp'- ■* Tf r^ m CM oooi mco o> r>- »- cm tj- t- r^o<0<OtD cocM'- t^'o~ 
CM <p ep'^^in r^co<pc\jq tOT- <Dma> m in pincqo wmr-cMo <d»-<jjcdo 
pj O) O) in Tj- CM *- CM 00 o <b odoocic^'- w> c) criojirico ^c\jcDcb(b cdcbnc^CM 



^ o c^coooj oocdcoib r>.*^'u 



-•-cDODin r^-TTiOT-o 



n oi CM 05 c^ CO »- CM c\j ■v to CM o) iS o 3^ 



00 o) r*- <D (O in <D ^ V CM ^co^^^o 



<o CO oiomco cM-^rin' 
■^ 00 o) < CD (d (b "t" 



Sen ti- m r^ CMfl 
in CM ■- ^ o T 
r CM Vc^f^ ^ c 



h* CM in a)CJ(0 CQ -f^ (oo)CM 

"~ ^ CMOCMCO ""CMinCMCM 

, CM CM^'cMoi tti^ r^ ^ in 

*- en r^ ^ (D CM -voo^cMcvi 



cnoco^cM r- CM (Dcnmai 

eocncncMr^ <D »- »-ppp 

TTCDincDCM h^ (b iri(b(bcM 

■w •- •- *- CM 'Vtntoco 



It in h- O) CO CO ^ "- in o) 

i-;CMCMpC\i pcnO)OJp 

(b^ibr^in incbooocy 



CM ID CO O) m 

rv.pp cy <-; 
cMr-i in ^c\i 



SCMCDOco inooacnto _ 

CQh-OJp p(OCOCMi- c^ 

oi CO en 1^ o CM ^-" lb ^' CM 

CMCM T- f- •- T- 



^ CO *- ^ OD CO to to T- CQ i~ CO O CO (O ^ CO ■* t- f^ 

CM CM r-- m o in CO <D o CM (Oco<do)^ o v in ^ co 

^ O) inoJf*-!^ VDCMcdcb r^'Vtb'— o cm iri h- 

1- CMCMi-^ 1-^^,- (O CM 



eocMin •- V -fl- en cnco(D o 

-vuj^ -^^TOTCMCM (DCOCOOl^ "" 

r*^o)ob insc\ico(b f^^'cb'-^o 



p inipi^p h-r-cocoin c»pop^ in op pco^cp cocMcocoin cncnomv — 
o o>r^cbtb intb^-'fCM coCMr^oo »- cb ^-^cn^-(b intbV^cM cociirvicio ui 



■oo 
. o oo 
: o oo 
:Pincr 



O T, in o 



•S C 3 D 



i 11^ 

*f -J c: 



ooooo 
oo ooo 
p p p o_^ o 
in o" o* o" in 
cy co^in r- 



c c c c c 

3 3 3 3 3 

ooooo 
ooooo 
o_ o_ p o o 
o' in o' o" o" 
CM cy CO ^ in 



oog 
oooP 
oooo 



_ Min ^ s: s 



oooS 
o o o o P 
ooooo 
Po"o"o'g ■ 
m o o o P . 
r^ ■t- cy in T- 
mvnAViff* 



oSo 
ooo 

Pino' 

_^ „, O 1- CM 

•-So •-«>(« 
- 2 ow _ 
S °' P ^ 5 o 
C T3 "1 acorj 
3 S wo c c 

i — C 3 3 

-, -D ^OOO 
2 r, °-0« 

5 o ^in^ ^ 



OOOOO 
OOOOO 
OOOOO 



CDOOP 
OOOO 

5-°oS 



MM<AM(A M 



CCCCC C33 3c. 



3 3 3 3 3 3 



OOOOO 
OOOOO 
OOOOO 

o' in o" o' o" 
CM CM CO ^ m 



oooH 
o o o o "-l 
ooooo 
Po"o'o'g 
in o o o '-'- 
r- •- cMin T- 



Individual Returns/ 1984 



39 



E o 3 



0) 

3 
C 

C 

o 
o 



0) 

E 
o 
o 

c 

M 
M 

o 

(3 

■o 
n 

3 
< 



(0 






< 



a 
0) o 

O o 

o 

n 
« 
o 

3 
O 

v> 

J; ° 
2 s 

c 
o 

a i 

> 
o 

c 

0) 

_o 
ai 

5s 

I I 

> 

O CD 






E ©2 ' 



1-^ 



Eos' 






f^ojvi^ ^coi— cow n 



riii-^'Vm tooo 






GO h^ (NuioJco uScbh-adco cjmaji^cri ■ 



O) OOm CM OJf^lOPJO ^ CMOJOli- A 

in oico^oj r^pf^tor-- «-;(ppj(DO) ^ 
pi c-'ihr^cb itiar^aito cvioicdi^ri iri 



j-iocT^co ioh.o)cy«- *- o tn-v^-c •*ioct'*o inr«-0)eM'>- in 



CM a> inmoxo r^^uimoi n-cqcocMt- to oi r-oojco -fl-o '-coai o ^ 

CO P] tn p c\i c\j r^ r*^ r~ o) r^ '^cDoioiO) *^ o o) •- ■* m otoffic^c^ in o> 

1^ ^ T^oi^cji cdcnocdcb c^r^c6<DT^ co cri muStocsj ^ri^C^-"r^^^ cvit-^ 

T- m^c^CNj cDcyCMCM'- cvi»-c^ CM a>amc3 ^cncjcM^- cmi- 



n a> O) !*■ 



-- in incococM cjcoa 
eo CM pCMc^o c^cqu 

■•- CJCMCMi- PJCJi-t- CVJ P) 



ttfji-o in*-i^T-e6 a>->i-(6<!' 

OPjcMcy (oerwinto cmcucoc 

iJirioJT-' cNJcor^uioi otocMP 

D^CMCM cgcvji-'- cy pj 



o p)r- o r-- intoo-* 1- mcj^ no > 

p) aai^cOTT T-0)pjco^ pjr^pji-in 

>n o) ■wi-^opj 'fcbh^diri dr^oo'iri'-^ i 

P5COCOCM PJCM^CMt- <MC\J 



hr^co-fl- r«- t^ 



inpjcDT- u> 
- pjpjin (A 



- O) p) p m 1- 



'- <CP3 

in coco 



3 in r-pj rv 



PJ r- »— P) ^ CT r 



rt O) <DO(D(0 C\lh--^inO OC0t-P30> 

— p pTi;pp ininppp cNjin^mp 



GO o oin 



OOtJ- -^^ 
P3 ■W (00 



n ^co CO n 
■^PJPJ "-^ to 



i/> P3 inTTPim cnr^ojco'* opjojoopj o» <ii irttAi-oj a^ ^ cb oi <6 i- co cte c6 p) ^ 
lo O) pp^in 1— intomi- musoioto u> o '-O'-co cviffltSm'- in(Do<D<D co 
idtripjcNJi-^ ci d critopjoi a>oJ<dtd^ <d iri ci e\i i-^ c^i 



go> oi oxocot 



CM ""J"'!^ 5? ^ cot*- K T- en COO)'- o O) i^ F^^ ^'m r- c\j ctj m^^ cm c\J oxmo oi M 

p '-;ppp cMCMp»-^CM pinppn in p ppvv r-;pcocMco r^inppp u> 

o) coc\i»-oj odfficdiri i*^^'^T-d ▼- cm t^n-'cmo doGocoiri r^^V»-d •• 

'-'-'- '- T- CM CM'-'-'- 1- T- 



75 ^ 1- o r^ 00 o CD CM O) ^ m (b oi ^ o 35 k '- * co o o oxd cm m <0 to O ^ & A 

"* p eM^r-p ppTTvin CM-vmom lo co cocmvo) O'-^min CM^coom ^* 

o) or^toco intD^^cvi ^coi^t-o ^ iri i^dt^to to <D -^ ■v C4 ■c'pjh^'-d *ri 



-lino 

O t-CM 
O 1- WW 

ow 



E # 



» oo 
3ooo 
= ooo 
^o.o'iri 
'-ini^ T- 



OOOOO ' 
oo OOO ' 

oo ooo , 
ino'o'o'iri ' 
CMco ^inr^ 

T3T3T3'DT> ' 
C C C C C 
3 3 3 3 3 

OOOOO 
OOOOO 
OOOOO 

o' trio' do' 
CM CM CO ■^ m 

(AW WCAW 



■oo 
■ooo 
■ ooo 



OOOOO 
OOOOO 
OOOOO 

iri o* do" iri 

rts t-'T— s.*j cMco^in^ 

O O'-WW MW(AO»W 

C OW ^ ^ 1^ ,_ ._ t_ ^ 

^Pi_Q(D otpgjQo 



oooS 
o o o o °. 
ooooo 
°o*o"o'° . 
inoooR. . 



OOOOO 

ooopo 

OOOOO 

-. ".oiri dirio'o"d 
o T-mr-T- cycMco^m 



a I 58§J 



•oo2 
ooo°- 
oooo 



o CM in ,- S - 

«>^^ ^E E 

■_ (D ID S 3 

T) C C C '-' O 

C 3 3 3q *- 

oooo°. 3 

OOOOO ta 



?§ss. s 



moc _ 
i^ '- CM m*- 



40 



Individual Returns/1984 



■o 

3 



C 
O 

o 



4) 

E 
o 
u 

c 

M 
M 

o 
o 



< 



0) 
N 



< 

•a 






in ciO'-iO o> c\j r- t\i p i-i^oomp 
— in o) r- r*- r- oa <d ^ v eg oj »- •- 



oo o><D O) ^ 



vincvjpm a>incM(X)i- < 



<d inoioJoi iniD^'iriai T-cvjiric\ji- ui r^ a>a>oai (or^^iritb ^cytrioii-' 



cu cvievi'-T- T- 1- ^ T- r- -r- 



C4 at ^f}X 



-o ojtoinin^ vncnwo oi 



(C vttojp) ^ r^ r* ^ 1- 
m ■>T(jic\J'-" ocDiriu-)^ 
^ m ■^ y- r- 1- 



V mocj»- <o 



<o <£> oi 



n p>- in CO P) to CO (D *- c^ oo o) o a> K S co to (O "- to r^ (D O) to ■v oi i- i- en 
■'■fl;^ (pinoiin^ oocycoo) a> co mr^c^O) oDcooin^ ooc^coo 



5-E 
E 03 



EB5 e 



« 
2 

3 

o 

CO 



5 E 



Eo=- 



oj (\j^r».(D en ■- r- o ^ 
y- ocoo>ao ^'-'-oco 
(b iri ■^cO'W 



I O C» CM O 0»-<DCO IN'-O0<0 (DOO) i-CK 

tT)^ '^ P pr^r^to pyc^^co coini^-^ra*- 
pj^cD co(oiri^c\i * o r^winiri ^(bcovab cn(C>iri"<rc\( 



^ w o o CO ci in CO in CO ■- r^ o oi o o ffi ^ r^ co *- oj o>co a> *- cm o •- o *- c 

<o p 'V n n 'V iDOOOico r^coc\jc\j*- iv lo oj'TVr^ tocoooco cococtcvj»- 

w in c\ia>a>ai edoir^r-v i^cococyr^ w iri o^ooi aioir-cd^ r^cococyi- 

'- *- cy P3 1- 1- 



i'* o inin CMh- ovcor^cD cooi^oo i. . - , , — ^ ^ ^ , . - . 

Oj ■r- CO c\j cvi oD CO lo ^ CM cvj CO m c\j in m lo co mr^c^im cominc 
c* O) CMco-^i- ■^c^csicri^ i-r^o Viri W cvi oiint^^ ■^cocsjco^ 



-h-oOM coc6*^in(n 

ooiojr- r* m — c\j CO 

CM c\jaDi-r«- irir--otood oo^cDco V oi o»-^r^ ihr«-ococd ococcicbco i 

in cNj»-oj«- r- ,- -^ T- r- in r- c\j cNj »- -^ ^ ■•- t- y- 



CD r^cDCMcD oicy^or^ cooococu « m ^ •- oi a 

p OCT'*® ^pincNi® ^cvjr^'-co <o p --CMeqa 

OJ m'-ooi oiirioio"- '-r^ococn eo V i-h-ooi oiinoio^ ^^»oojci 

C5 -^f c\j c\j »- '-CM'-tM'- cyi-oicy o) cDPjCNj"- »-cgT-c\iT- oj'-ojcy 



CD O) O) CM r^ r^ CO CM m ^ co n o c\j o> 3) ^ cm o »- oi •- co to to O) co ^ o to »- (^ 

in incocM-^ (p-^i-oop cor-vcyr*- h» co CNj-^r*-"- r^^«-coco coi^vmco f» 

cb (ocMcoo 0)co'~o)m ^coodoco •■ »- incocdo oJcO"— oJiri ^cdcooco • 

CM CO CM •- C\J --COCJCMCM CTt ^ Oi Ol r- * CO in CM t- CM •- CO C\J CM CM CO i- O) CM »- W 



- - (Omr-CD o^T-f-o) couicDco^ as co cocomo) o^ro-oo to m i- co m r^ 

CO in ppcpp i^ptncMoo "-©"-coco ^ o ovco-^ cocomcooo r-eoojcoco ■^ 

cvj'^'-'-r^ cooifit^co ^ ai cvjedinv' cy^«-^*-^r-; eooior^co h-^ 

r^ in '- ■- 1- »-T-*-«- T-i-io ^ 



- ^ T- .- ^ in 



3 ^ CO T- ^ CO CO CO (D ^ ^ ffl CM f^ r- in S ^ co o co 9 »- (b oi ■^ m o ^ o cm in o 
o CM ^cv^ir^ art-'-a)'- copi-^p-- *^ f^ topm'- p^T-p"- ^pCM«-i~ en 
CM oi oiinincb irir^tor^iri oicococoih cm co cbibincb cbf^cor^in oicococoin r*^ 



CM momo) cotoco'-co eoor- 

iri cbiri-q^ir Tfin-^irico (ooioco^^ ui 

CO t- CM 



C 

o ^ 



o 
o 

I I 

> 
u 






' o ^ o 5 

m ©T3T3 
WD C C 
^ C D D 



S o , 



foooo 
oooo 
pop^p 

ino'oo"'^ 
CM CO ■w in f^ 

"DTJ-O-O-D 
C C C C C 
3 3 3 3 3 

O p O O O 
OOOO O 
O OO OO 



oo2 
ooo°- 
oooo 

0°.^, 

•-www o 

■a c c c ° 
§ = = =c 
oooS 
ooo o '- 
ooo oc 



. c o*» 

* <^ o. ^ 5 

t -o 1" ® "C 

3 O wo C 



'-'. oin oinooo moc 



WWWWW ' 



»WWWfA 



Mo in 

' ^ in r- .^ 

WWWW 



ooooo 
o ooo o 
ooooo 



8 ooo 
-oog 
o o o '-'. u, 

OCMIO'- S . 

•-www o •• 

«^ ^ ^ E E 

« ■D'D'O Ji ^ 

■D C C C ° O 

C 3 3 3o i- 

^ooog • 

O O O O *-"- ~ 

ooooo 



o inoo o in 
CMCMco -w in r^ - . 



888° g 

•- CM m T- Ti 



Individual Returns/ 1984 



41 



0) 

3 

c 
o 
o 



E 
o 
u 

c 



o 
o 

■o 

4) 

m 

3 

'■5" 

< 



(0 






c 

0> 

E 
« 

3 
< 

c 

IS 
0) 

E 
o 
u 



o 

(A 

i: - 

■^ « 

§ I 
•^ i 

> 



c 
o 

« 

o 
o 



Oi T-OKSiUi i/l 00 ui um (O O CM CT o 
to T- n r*- CM r^ c\i ui o> O) ^epco'a^^ 



i s 



Eo = 



EB = 



n ^ f*. CO oD t^ 1— r^ »- 1- r^ r^ en If) CM ^ 
'-cocyi-T-i-»- CO 



O) CM O O) ^ 1- (D I-- CM -^ OlOi-r- 



CO o ^^mcy C3^ 






-(Or*- CMOC^COr 



CO -q- CM »-■•- 1- T 



^ '-(DfflCM OlOtDf*-CO OCDtOOlO ^ 

CO r*-<Dmm -^ g -r- ■^ ■^ vtocviocn <o 

CO cDr--'oco T-cDioirieb od-^-vcoo e** 

CO'-CVIC\J C>J<N'-i- 



rr opjcnr^ oomooji^ 

1- 0)0)10 CO O) CO 00 ■^ 

r^ O CO CO (D CO 1- CD U) CO 

CM mfNCMCM CUCy-T- 



"■J- OJCO '-'- ' 
■"ffDCM i-O) I 

oi -"a-' ■* CO o 



^ 1- CO o) *- O) o)OtDr^in ttu 

— — - ^<DCO ViOT-o)p (£)': 

O'ff'jui cvicMcricdu) co ^ 



o CD i^. ■* « 



(D ^ O »-0 O 



T- ^ O) O CD (O CO OD 03 o o> o O a 



OI O lf)l**C\JO . __-_-- - 

CO (D oqr*-o)0) cocm^cdw pcDh-inp 

T- OJ O CD ^ C\i C\i CD T-^ (D oi T- O O) to CO W CD 

y- u) (ocniiiu) r^mcoco''- co i- ■^ m 



3(DCO CVJ p 
\i(DOi ^ o 
OCO »- CO 



(»■* CM r- 
r^(D 1- r* 
oitoco CO 



O to CO CM (D CM to O) »- r^ ■< 



incninco (omcMcyi- cm 



Eo2 



h" O) O T 



■<»■ in'- 00 T- 
co o ^ to u 
0(0ir)cbc 

UXD CMCM T- 



opp O) c< 



">!■ 1- r*. r^ ■* ^ ^ 



oinr^ K en cmoi^cu ococdcdo mg-rrr^o ^ 
ncMco io ^ toocou) ■^■^vtocp ppt^cvjp <o 
D ■•- o u* o) lii CO CO CO h^ CO CO ^- ■* ^■vcO'-o eo 



_ in (ocMcocM (DCDOOO omcDOco CO OJ SJlGr"^ S?;?'^ 
M c» i-kna)in h-'>rco'«TO o)CMCJ'-in cm co cotor^m (Di^. t 



CO O) CM 1- »- 



f ■«■ h"-o r*. 



CO ^ r- 



^V'-cD'V inoin-wr^ ci in cvicopr^ c\io)'-;pin p'-^in'V. i^ 

—'-'—'—'-' -'-a-C0C\io CM to "-'"■ — '" — mM-'rt-r-.^ I — ■vr rr\ c^ ft 



to' CO cMcycor- <nor>-inCM toococoin -r- 5 cocmid; 
m CD i-'-O'- pcMpinin tpcvipcMtp to 01 cor^cMC 
CM CM o)^^co i-^'-'cor^^ in^cDr^o ci CO 5®^^ 



■•- co«- •- 1- '-»■ 



h-oi-'oo^ 0)0 0) com O 

OOpCOpin <DCMCOC\jtD o 



O) 0}0)in 



■ - w. _, i5T?) .- i-cMO)(D in o) 

^ ^(^•q-^ ^I^^CMCM ifCMppp U> CO 

CO r»-'o)co»- cbi^[^o)co '-iriiri'-o) <o 00 

CO f^ in m (D ^ m in in CO vcmcM'- ^ <o 



or^^^ cor^-'-c 



o O) tn CD T- to o 



V CMCM »- eo 



O ^ 0>0) ^ CD 00 00 h- O) T- COO) -. — — 

^ CD poji-co ppini-^p cMr-inpin cm 

*cddo)^cococo'<rd^^ ~ 
*- r- -vcoTr -fl-Tr-^Tj-cM 



3CMr^T 
CM 1- - 



cocMO)0 ^co^O)co o^r^oo ^-- — — - 

CMCM^'- plOCM^-CO mi^<DCOtO O CM ppCM-- pinCMF^CO 

cd-^(dco (DtococMod cMcoT-'dco <o gj dcor^co <SQ2HS 

incoco^ co^comin vcotoco ^ co coco^ co'ccomm 



~ r^cotD I 
■ii-^ dco 
otoeo 



"To" intotDin cocMcor^Tj- ooifih-co^; o O) ooion 22S2t;;^ 

o toaDtD'^T oicotDtoin oipr^tq^ 1-; to pppcM (Dptooqin 

■^ c6iO-< d ^'^"cocvioj cdr^incitD oi in doiiri-r;; ^SffiSJ?? 

lOmCMCMCOCMCMCMCO'-CM'-CM'- 



CMCMCO CMCMCMCO'i- 



> 

o 






■ 00 

: 000 
:o 00 
°irio' 

„, 0---CM 

°* ° i_ Q ® 

^ ^000 



00000 0000 

00000 Ooo"9 

Oppo.p 000° a 

mooom ocMin'- iL 

cMco-vior*- T-«»«t«o 

6»M(»«e«^ *'* ,_ i_ ._ E 



TJ-o-D-aT) 
c c c c c 

3 3 3 D 3 



C = = 3o 3 



■ 00 
: 000 
:o 00 

. "lino" 

in Oi- CM 

2 0(« . . 

o) o ^_ Q aj 

■n in (DT3-D 



00000 
00000 
00000 
10' o" 00' in" 
cMco ^in t^ 



00000 
00000 
0000 p ____ 
c5in'o"o"o" inooo 

CMCMCO-^in * 



0000°. »- 
00000 _ 



h- 1-cM in 1- S 



C C C C C 
3 3 3 3 3 

00000 
00000 
00000 

o"ino'o"o" 

CMCMCO"* m 



0000 
O O O "-1 n. 

ocMinT- c 
■-«>« w o 
«>^ w ^ E E 

©■DT3T3 r 

■O C C c ■■ 

C 3 3 3c. 

="0000 » 
0000". 
00000 

o.o'o'o'g . 
in o o o "-l S 

h-i- CM m f •= 



42 



Individual Returns/ 1984 















a 


CO 


h-mcn 


cn 


cocn o>i/>r-- 


0)-<f CftCOCM 


CM 


^ 


OOCNJO 


■WTTomh- 




eOCMVCM 


V 1 














c 




0>»-CJf^ 


"* -^cqcoin 


^ r^ ■<T (D in 


It 




q ■w '-. en 


oq'f ln^- 


mh- m GO m ^ 














p 




(bcj^cn 


<b ^ C^ T-^CE 


CO Vdir>c>j 


C 




5?co 


Kc6c6c^ico 


CD ^ d ih CM «d 








c 


1 


P 
a 




■v 


(DOKDin 


cnw-j'-roj 


CM'^-- 




in 


cneo ■<>■■* CM 


CM.-.- ■^r 














m 


~o 


OCOOI-- 


mor^o-w 


■WCOCOOICVJ 




K 


o mm V 


o-r-en-wcn 


cor^inoco ■•- 








S 








I^ 


0<D t»0 


ococji'^c: 


00 cy ■<» f^. 1- 


o 


en 


oeomcM 


(^J^:COCJ>co 


cncMTT CO.- a 














c 


Ul 


TT odboj 


oicjicJcNio 


•- CM CD ^' CM 


p 


u 


ddcoco 


enm-^cocM 


■.- CM Cti TT Cli PS 








1 


l-E 


<D 




C) 


on/i r^ui 


OJ'fl- ^cnoj 








r- mcD 


CM.- PS 










£ o 3 

z £ 


2- 






























y 




cMfflino 


CO tn tna)ui 


■*COCvJO>OJ 


"TB 


"p 


tT CM CNJCM 


en en CO .-CM 


cn.-piP3C5 r^ 
inmcMcnS * 




















ocnO'-cNj 


'-pji-r^in 


p 




CO CO r^ en 


ocooi^r^ 














<• 


<D 


r^ ^ toe 


eyc^iiSihr- 


'- CO V* csi o 


eo 


K 


r^ebirirr 


CD d h- (b .- 


^ (b ^" CM d <0 










c 








pic^cncj 


cncy--^ *- 








mco'vco 










1 






OT 


























i 


1 


< 






























<S 


~5 


ojinocj 


Ulh-CMOCO 


pg *- cy CM ■.- 


"a 


~~i 


'-'O-Vt 


eor^oeni-. 


S3SSo 8 














cnmt-n 


(^comcNJo 


N. ^ r^ CMO 


CD 


CM CO en CO 


.-cncor- .- 














u 


^cdo)^ 


■C r^ V CD CO 


tjiiric^cNJ^ 






ofor^iD 


d CM in r--" en 


dincocjT- y- 






<i 




|_E 


-^ 






XTWCJCM 


CMCNj l-T- 






O 


O) in ^CM 


CMCM--^ 


CM ^ 






= 




E O 3 


£ 






















^ 




" 




z 
























5? 








pS 


~~R 


o.-'-in 


<Dc^J^^^- 


co^ir^cA-^ O 


t: 


cM^mfv 




— cmFTcoTT^""^" 
epcocqr--.eO co 


0) 












^ 


o 


"*cno(o 


^-ooo^^<D 


in CO CO r-^ CD 


tn 


en 


coo-- CM 


CDi^o-<n^ 


3 












e> 


o 


couSi-^n 


r^cD'f dcM 


cirv! ^ c\io 


M 




r^coaO'- 


ddinT^CM 


cor^ ^pijd O 


C 








1 


_ 






cocj vcn 


OJCJCNJCMf- 








Tt CO'WV 


CM CM CM CM »- 




8 






i 


1 


a 




























35 


~?5 


CO CM (OCT! 


CVJlOOOlfl 


■r-^COCO^.- 


"To 


— f: 


mo r>.in 


CDCOI^COt- 


■.-cor^coT- CO 


1 






1 






<• 


r^ 


cnmujifi 


in in to ■vo 


cncocqooj 


« 


o 


noooo 


co'Vf^r-.'- 


■^cocoocn V 


1 










U1 


<£ 


OTfCOh- 


in a>(b in oi 


mS »- coc\io 


m 


CO 


1^ en coo 


ddd in o) 


m.-eoc«jd «d 


0) 








S £ 


£. 






•ffCMPJ CM 








CM 


mcM coco 






E 








3 m 






















s 

c 








Z " 
































W 


"f: 


(D--Uit-. 


3S!?S!e 


r-.^cnin<o 


"TB 


—in 


cnr-mcn 


^CMOlCMr^ 

cocnmcnco 


^(iociefi 4> 














c 




coaoicM 


in rj- CM 01 en 


o 




oocnoi 


.- ^ r*- enen m 


CO 












u 


<n 


(^ >»." o> K 


CT) d N.* Cji C\ 


V '^ CD »^ CM 


•^ 


<n 


cvitDcn'- 


CO d d ■V « 


t-* ^cb^CM -^ 


n 








§ 


„ 




tn 


(D CO en CO 


cotoomm 


COCM'^^ 






cococni-- 


coco-v r^m 


COCii'.-.- PS 











< 


2. 






















(9 

■2 






i 




























1 


-s 


cocooSw 


oo^(j)in- 


-^comcAi^ 


-« 


—in 


o-*in<fi 


cb.-h-iriai 


' CM -t'ai r^ oo" N 


4) 






1 






0) 


qr^cpcn 


Tl- in (D ■«» m 


rv. CD in CM r^ 


<o 


(-- 


oencnc\ 


xr m-ccocN 












fN 


CO 


iri h- oir- 


CO L/i iri CO 1/ 


cvicD'-^ KCO 


a 


O 


oilmen CO 


corned CD <D 


cocD»^r^co » 


3 








Ib| 


g 




tn 


mmoxB 


mco-vinn 


m-^T- 




CO 


om oxs 


mcD'^mco 


CO'-.- eo 


5" 








z £ 
























< 
































o 








us 


~f: 


CVJ^OID 


oeyoo-<t 


O)-* en CO CO 


— <5 


— cv] 


opjr^m 


mcM V o aa 


.-ODCOCOO 0> 












o 




(£>0(D0 


oo--»nf^ 


cocncoor^ 


P 


CM 


l^'*CM<0 


(M.-^mrv 


meni^ooo o 














li) 


a 


irif- Vh- 


r^dc\jui'«r 


cdd'Tcb'^ 


u 


CO 


d-vcoa 


r^' d CO iri "T 


cDd-veb.- 


0> 
















CNJCMCMCVI 


e\jp)eMc\j»- 








CO CM CM CM 


CM coca CM T- 




N 










1 






















m 






! 


1 






















^ 


































W 


— g 


cywcoui 


c^oeo^ffl 


Ci Cd) lA Csi CM 


-s 


-« 


efimcDO 


dh-r^-^o 


CMCDdcMCM dt 














a 


m 


co^coo 


mi^OJCTUD 


cno'vcocM 




a 


meoco r- 


CMtn^r ar^ 


oomascg * 


1 






1 






^ 


ui 


^hJtOO 


aJdiriuSoi 


oicDirievi'^ 




a 


dend»- 


d d in" in en 


dcDiricvi'T^ r^ 






loi 


1 




C\J 


C\Jf-f-CM 


t-W'-'- 


eg 




CM 


CO'-CMCM 


.-CM'.-^ 


.-CM ^ 


» 




s 

2 




i 5 






























aS 




cDi/iiocn 


c^^iKKp: 


xiin'.-cnco 


-<fl 


-~m 


dxSjin'cn 


cDCMdpTS 


cMa>doc6 '^ 


3 










p 


c 


(Off)0)n 


^ tSOOJi- 


in CM CO CO r^ 


c 


r^ 


OCDCnCA 


.-<noo.-r^ 


i^cMco-<rr- •- 






2 








T 




1^ (doih- 


Sg5S5 


ihoiinciicM 


p 


a 


CMKCn*- 


CNidajdi- 


i^dmdcM e 


"D 




0) 




C 






CT 


ttxoroco 


co»-^^ 






cooocnr-* 


coeD"*i^m 


CTt-^^ PS 


< 




UJ 




1 


o 






















"O 






s 


< 
























C 


I 




_o 






























^ 


~CT 


CO in coo 


r^^r-lOT- 


com^cor- 


— S 


— S 


ommco 


F^f-coe»co 


cocoK ma> CO 






B 






a 




oc^eo'-j 


Tfinmooi-- 


<• 


■* 


O'-encM 


'.fm-.t.-m 


CM-<rcoocn »- 


9 


o 








^ 




uitoaicn 


cDiriiricy *i 


od^oicbcM 


a 


u 


ddcrico 


diricDcom 


d t" en d CM us 


E 
o 


T3 






IbI 


_^ 




m 


lO'tOJCO 


inco vuic\j 


CM t- 




<0 


mmaicD 


mcD-a-incM 


CM.- PS 


O 






a 






















u 






























c 


































i 






































7^ 


-In 


-woTr^TS 


<DCVJ-WC»^ 


VCDOCDctl 


-pi 


-3 


OCTcgin 


COCMt-O)-* 


m-cboo) K 


o 












c 


(D 


cocnma 


0)00'^|v 


osmcnr- 


p 




r*. ^ CMCi 


CM.-0^r^ 


T-<nmoi^ h- 


O 










tn 


<D 


uid-vt^ 


(bdcvj in ^ 


(Do^in.- 


M 




©■VCD a 


t^dcoiriv 


d d v CO .-■ r*; 




£ 














ojcMcycsj 


CJCOCVJCNJ <- 








CO CM CJ CM 


CMCOCyCM-- 




(0 










__ 






















4) 


c 






1 


£ 






















U 






i 
























k 


« 




























3 
O 


« 


































"t: 


C\JC\J-C\ 


CNJOOOf-- 


inh- CD CO »- 


"Tm 


— o 


cAcor^o 


■«!) r-. d ■-- d 




(0 






1 






» n 


cn^-h-c 


cMr-.^t»cc 


comcur^CM 




a 


meo^^r- 


eoocMcnr-. 


cooJCor^CM o> 




c 








^ 


r-. 


"cr^tDo 


edcDiriiricr 


criihirioi.- 


lA 


c 


derid — 


cbdmincn 


O) ir> in r«i T-: « 


k 




1- 


lo| 






CM 


c\j^i-e\i 




CM 






CO^CMCM 


^c^-^^ 


CM ■.- 


o 


£ 






1 






















•^ 


CO 






i s 
























c 
































o 


1 






































































































k 


1 








































































n 

> 


1 










































































1 








































































o 




1 




































































c 


§ 








































































0) 




c 




































































o 


? 




tj 






































































V) 








































































o 






O) 




i 






















g 


g 


8 






a 






















g 


g 








o 




s 








oSi 


ooooo 


ooo_o 










oo 




Sooo 


s 


<o 










ooooa 


liiil 








OOO 






1 


e 












O-iric 


ooooo 


1 


c 




ooo 






1 








! 




ino'o'o'ir 






o.m'o 


m'dddrn 


1 










0--CV 






< 


■O^CM 


!^SS£:s 


> 


© 




e 






8s*^r 


^ m 5 ffl ^ 






gs--^ 


« ^ ^ ^ g E 

1111° 1 


o 


® 




M 




a 


" o ^ © 5 


££%£S 


•?l^c 


• 


o 


" °. 1. ® fl 


S CD o o c 


% 




</) 


_< 


1 


in (BTJ-C 


■OT3T3-DT: 


] 


m cD-o-o 


■OT3T3-OT 








WTJ C C 


C C C C C 


C 3 3 3q 

oggSS 




f/fU c c 


c c c c c 


^ooo9 • 
§|§|d 5 




m 












3 3 3 3 = 




C 3 3 


3 3 3 3 3 








1 




© 3 

=iiv 




4 




S 3 












1 


: 




£ 




fogg 
= |dm 




• 


1 






T 




ooooo 












1 





o"ino"o"c 


S§gg"8 




s 


d m" o" d o 








C 


.-in*-'- 


cgcuc^ V IT 






i 




CM CM CO V in 


.2 


S 










a 


z 


M 


M 


M 


tf 


M 


M 


w 


(rt 


M 


M 


M 


t« 


M 


M 


I 


Z 


M 


V 


w 


M 




M 


w 


<ri 


M 


w'"'^"''^ _ 


M 


w 


tf 


M 


II 



Individual Returns/1984 



43 























■.-(Majoin 







enojojh- 






















0>(D0) »- 




































OOCDOCM 







ai-^m<j> 


(or- cDoto 








































































































































1 


< 














































tOCvJlOOh- 


c\j cor-coco r- 








■o 










oicom (D 




















o 























cnincn<D 


into-«fr^«3 






































^ 




^ f^ 


CO 


























































i 


c 


^ £ 






































r3 7- 1- (om 


























































(Nt 








oocnocy 




m 




r-r^tDOco 


i-oiojocy (D 






t 










t\j 
























g 


ft 




























* 




























ID 


1 






































r^ CO rococo 


s 






















































(Din in in 








m 


■*(Dinin 


u>in'*t^«) 


(Din"*cyin m 










s s 


fo 




OJ 






■.-i-CyOCNJ 




O) 






■•-■.- C\J CO OJ 










1 2 
























? 








"^ 






















3 
















































•C-tDOJ'VO 














C 

o 














a> 


cocyncM 


CO O CO CD CD 


wr^oiooj 




c^ 


■^TTi-'f 


OUJCNJTTO 


moooocNj 1- 












rt 


<D 


S222 


■*^^DCJCTo> 


eor^tfJOT- 




ui 


oocnroin 


into CO COO 


cor^r--Tr ^ <D 
































































































1 








1 






























s 






































i-ooc»j"*<6 












8 






z 






te> 


m 


OOI^TT IM 


OiCOOCOlO 


•» 





■C'^cnco 


,-Tf ,-0)(D 


c>jcocj"*(D n 












fT> 


<DCJ tfl 1- 


OC\J'^'-tO 


cDtDinmT- 








T-ey ^T-co 


cotDincoT- <o 
































c 








1^1 


s 






















(A 








^ 2 


— 






















CO 
































P 




1 




































t 










g 






cgto ^ CDO 


















OJOO-ffO) 


oir^'*i-cy 


f lOo^cn 




CT*0)CO 


^rinoj-o-o CO 
























O) 




SSKS 






Tl 
















CMOJOJ m 














1 








< 


o 






















3 






? 






















































■o 

< 






y 






































i-(0<0 ^- to 










SSSkS S 
















OJ 










^o^_a) 










^ 














r^ cMor- c^ 












O 






s " 


— 






















s 








ri 
























































M 

>• 




























































A 














(U 


0) inoj^ 


CO ins ^ O) 


cvj r^ V »- (O 




































35^SS 




































M 








§ 


p 






















































C 
































0) 








< 
























1 




1 


1 




















































3 




z 










(0 LO T- (0 




»- a) r-(OCJ 






m en CO 




cDoo'-cocM in 
























(DtDr^r^ 






^ 




1 




E o5 


o 
o 




^ 












o)m V cNj 






•o 








i £ 


" 






















p 
































a 


1 


1 




























































a 










^ 


o>Tr to T- 


Tr(Dt\jo> V 


(Dr-'^eo<D 




f 


COC\tOJ<D 


CT»TCOCO-* 


<D(^'--eo<D in 


































s 




c 


— 






















p 








1 


p. 






















c 






1 
























































o 


i 


IS 

E 


































































OTf r^in 


Tr(Dc\ir^"<r 


eg CO C0 1- en 






COOCOO 


eor^oo-* 


cjCToO'^ai ■»- 


vt 






£ 
































S c 

£3 = 
























o 


— 






— ■ 
























m 




























3 


ffl 






























O 


f 

D 

o 

E 






























<n 


























































a 






















§ 
























1 
i 

a. 

g 




1 
§ 

i 
























■fe 

> 
o 




























: : I > 














c 






















u 

4> 


CO 
Si 




1 




J 






: : :o : 




J 






; : :o : 














o 
o 






088° ; 






sill- ; 3 
MB. ^. 














o 





























°-§o5. 












F 




IS 






:Ooo_ 


ooooo 






:ooo 


ooooo 












ffi 






^ 
















tf>vtv*wm 








««wt»«» 




> 









s 


1 




llllo 


F 


1 


§^ss 


nils 1 


n 














■? 


















o§§8° 








088881 






































§ooo 








gS8g 












E 












0) 


3 


























<0 




inooo°- 




CO 




»OTWW» g 


A 










o 


otnooo 







oinooo 




















^^S^S£ 


|2 


< 










< 




VHBtAm 


w«»«»y» 




1= 




wwteej 



44 



Individual Returns/1984 



■o 

0) 



c 
o 
o 



0) 

E 
o 
u 

c 

« 
« 

o 

o 

•o 

A) 

n 

3 

< 



>< 



■o 
< 

•o 









uS rji^criri (do- 



OO (00)fOO>Q P* CO OlCO'VtD o ■v O) ■- <o o to 03 c\j r- 
^>/> oh-»-(DW * c\j in ■- r^ CO (D »- r^ ^ co inr^(D<DCM 

h-^tnm tn ^ ^ CM ^ r- <o 



n r^ f — rt 



o CO V m m 5 o >- o> O) CO in oi r-- o o ot" 

- — ' >« in cq^co"- cp^c3co»- in 

t^ c\i CM 1- •- c\j CD iri c\j CM (b *- 

■V lOtOCOCNJ PJCMCMCM'- CO 



f^ CM r-o ^ 



■*oco -w 

1^ en '- T 
to coin CM 



O) 00 CO <D .- (D (O •- m ■* m O) w ■•- W" 

CO(D<D'^ O) 0> ^ O) in (C CM O) O} ffi ot 

oi^Vtb (b^ocvioJ ^aicMiricM ^ 



cj> r*.inoao cumfD^v totON-tocM 

CM ootDoj cqcMinpcD tpeO'-OJaj 

^ oiouir^ r-^iriocooJ ^aicoinoi 

T- CM CM •- T- 1- T- T- f- T- CO 



I^ ^ CO r^ ffi CM 1- CO CO r*- (D co v t- oo co iH 

*^ p CMVOco oopOJp r^vi^op c< 

o -^oioJoJ r^h-ihirico r^cocooJ--* ci 



lA to i^mr^oi ojcotDOJto cmO'-cm^ 

— m ocyincM v^-cmcoo moiincoin 

o (Dc»T-^(d ■vP~-"oidd eotocMt^'-' 

»- CD CD in ^ incocMco-* cocm'- 



co o '- ^ m ^t-mcoin vr^cM(DV ^- 

T- o T (D o mi^cof^'v ooxDCOin — 

^ oJiri^O) cjaicndd aitorjr^^ »- 

CM CMin^ -"TCOtMCO^ CO CM »- *~ 



CM <or-t«.'- mr^ojifi^ m »- in 6jco 

p pinp^ ppi^pp P'-ppp ' 

a> CO CO CM <b in ih ■- r^ d uiddCMd i 

cy ■VlflCOCM CMCMC^T-T- ^--CM 



Bob 

i 2 



""o vCMcor- coofflcocM (D(Dr^in(D O 

V o^'-v CT)OJ^h-oi ininfficotD f*^ 

^ c\jin-^iri daJd^CM irir^f^cod cJ 

CM r^CMCJ>(» r-.inoocOTi' tj- ■<r cm rn 



^- o o) « r^ CM (Domoo oooo^v a* oo ocmi^co to incocM"- t- k m r* ^ «o 
<p to floptoo} comcMVO) Tfinr-cop *-; co optpp pinp^p ^inppp oi 
t» oioid^ o6vdco^^ cbco-^ifitM W r- ocmoco dtgdco^^ ^.^7Z^^ \ ' 



Eo3 



*- -- 0)0)P^t^ (OtDCDnT- 



tnr^r^ (DtDtopi'- 






0) 

E 
o 

U 

C 



M - 

a c 

o - 

i " 



c >* 

o ? 

3= o 

(0 E 



r-otocM CMor-ajoo tntnco'^ 

tooo)r^ P'-cM'*« •ip-^'- 

dd^d oi-^tDi^uS flD*-^dc 

r- in r*. '-*- •-cm 



Eo3 



(O to (OOmCM OlodoCM f^CMOlb-^t I*- O coo to CM T-TfCOOCM O>CM'-0OV (O 

to to (DOCOI^ <00'«'(Dm fflCOCOpCM (D in (00*-?^ OJO^tOCO OlCOOltDCM — 

cJ to ddiriuS CMoiihtoV r-^eo^cM^ cm d ddoiiri CMOiiridi- n-oo^cmW 

<j> h- vo) »- >- ift r«- ino) »- i- 



r^ (O a>cococo r»ocoocn stor> 
^ o totDCMin T-O'-tooo »- to •- 
CM CM tbindi^ ^-icd(C>^-'ln eti^a 



r^totor- r»-co<Dr«-in coi-cocoi- u> 



ut (D commo vcMtoocM h- •- o) r^ ^ 

A CO Si-toco ■^oppto "• 

r^ o> r^iriiritfj (br^intov 



(Otoinco cor-mco^ 



Eo3 



C 

o 

<^ 
"^ 
0) 

o 
o 



> ® 

O £ 



fl) 13 



OO ooo 

ooooo 
OO ooo 



S O)0j_(j)q) <i)(i]a)(i)<i> 

•• m V>Xi C C C C C C C 



o CM in — S 
•-« w w o 
«»w w w E 



OO 

ooo 
ooo 
o.ind 



o O '-«>«> 
COM 

°' ° _ ® « 

■r) in a>"DT3 

5 wo c c 

J C 3 3 



ooooo 

OOOOO 

ooooo 
in d d d in* 
cMco ^ mr^ 



- m 3 



OO 

OOO 

ooo 



OOOOO 



MWWMM 



o o o o °. *. 

OOOOO „ 

o-dddg £ 

in o O o '-'. ^ 

h- T- CM in T- a 

MtAMCAM K 



c c c c c 

3 3 3 3 3 
OOOOO 

ooooo 

OOOOO 

o'lrio'dd 



00° 
000°. 
0000 
Soog 



C 3 3 3o 
^OOOg , 

0000". 

OOOOO 

Qdddg -i 
in o o o "-l S 
r^ '-cMin »- ti 



Individual Returns/1984 



45 



•a 
o 



c 
o 
o 



4) 

E 
o 
u 



M 

n 

o 

O 

"O 
0) 
M 
3 
'■V 
< 

o 

0) 
N 

(0 

>> 



E 



< 



■D 
C 



O 
U 



M - 

« c 

O ~ 

« I 



•*- ffl 



E 03 



1- o ocvjeoco rrosf^ 









J- O ■^ ^- <D Ul 0> 
»^ ■Q' u) uS CD lii O) CO c\j c\i r-i-^^ 



CO T-c»cycrjo u> eo ptqinco m-r 
cj en o cicocoed (btb^ojcy 

C\i mCMCVJ CMi-'-^T- 



o otnoico tDcMr^oD»- ^mor^o 
10 oinr^O »-copr»;cq (DT-(Deq(D ' 

^ ■* eocM «\|T-T-T- 



CM 10 n oj r»- o^fflcoo) cotocvii^o 
o ajcoo)^^ (DcO'^cocnJ ^'co^^cnj»- 



(V. f^ c\j O) V r^ 1^ o ^ O) ^ 00 CO r*- o 

p in p »-, r~, p ui V p in p •- r-; p v ■ 

^^ couJorv.' td(D ^'coc\i ^coh-lcsji-^ > 

OJ CO T- »- 



(D (O O) o r^ T- o CO cy oj mcvjr^coo ^ *- mo) 

^ pppi- ppppcvj inpppcNj CO p c\ir»- 

^ cocvioi^^ <Di/}cricoc\i ■^^'o-r-'- »- 1 

CO CVJ-^ *- ' 



CDCO COCO 
OO) 

o>r»-" cDiri 



■^cocNj ■^■■ro'-i- c* 



O (DOi-r- at U) 10 CMCT <Q CO so CO CO ^ GO CO I^^COf^COI^CO^CI 

^ ■vm^Oi CM T- OO V en oaoojcooi o> to iDppo c\ti-;ppu 
^ r^aJco-^ ^^ojcy-^ cjr-^cOT^o o cvj tboicDcn v'^cjcnJt' 



d> to ^0(6^ COCOtDCOCO i-COt-CO"- O (C CyCVJ03»- OC0S-(DC\J WCTi-CO*- ' 

*" 10 comoi^ cnh-toio-^ aoiO'-r^ p m f*-i^»^p pi->;ioiO'^_ ppp'-;r^ ■ 
o cor^^iri^ cococycvit-^ c^t>i-<f r^ d »- c\i ttcoco^ cococvjcvi-- cvicNJ^»-o > 



T- m T-K-cgto ^(Dcocoi- omco-vo O ui ocococi 
P) ,_ m r^ T- r^ co^T'-N' cvir^cMocy n p pppa 
w oi 03 »- o 06 r^ CD ui ui ifi cbouiirico c>( m cocot-o 



ini^vto '-h-coio»- h* 

m-^i-lp c\jr^c\jp<\i w 

r^ ffl ixi lii ^ CD o ui in CO ci 



CO OJ 01 CNJ 

u) CO r^<o 



c\j CJ c\j 1- o) oj V ^ o) o) m CO ^ S cm o> oj t- co r^ o a>0) lO o> oxo <o o 



O --(SOO) CMCOi-CVICD CM 

r- ppp^. i-jr^-ppo " 

uS ocdcDco r^h^cM^o t- d xf id r^ 



coK-coco p- 10 moJ'-m cmoO'-cmco co con. cop 

C\JlOCJ^ (O CD O CO V V Cyr--ppp pCMpCNJrf 

-' -— ■-■ — ■ f^ CMa><bco Nr^c>j^ci ^oJ-^cOK 



0> O) '-O T- 0(D coirt K- CM CD *- C\J It 
in p'-^h- ©--iCMpp yppi^N c*j 
r*^ oicDCM-^ ocvJoJON o CNJ 1-^ 1-^ CO iri 



7g 1- cocDOO) ococoor^ oooo^r '- w 
p vppp p^ppN NpinCMo; " 
CD CO <b in CO CO CO c\j c\i T- CMcocMC\i»- o h- ONinco cococ 



(6 1- cocococM CM a> CO CO CO o CMN'- o) h- CO NN T- r- in 
in CM ppcMN i-ov(D06 mpojpp u> p c\iT-^h«; i-_ 
d CM N^cocvi cjcyt-^r^o CMT-^uJ-r-^o d in cduicoc>j cye\i*^^d cmt 



U)t-0 « 






r 


ts 




■c 


1 


a 




> 


« 


'^ 


^ 





s 






c 


^ 


01 










<D 










% 


^ 












1 


b 










> 




U 


? 


'T 




T- 


m 






«> 


r4 






A 





H < 



S 

S ■o 



E # 



00 
000 
000 

o.ino" 
O-- CM 



00000 
00000 
00000 
uio"o"o'tn 
CMco 'jr >nr~ 



1- WMM O O 



:S " C 3 3 

^00 
30 O 
300 



00000 
00000 
00000 

o'lo'o'do* 

CMCMCO ■<? in 
WVtVUAffi 



ooo2 
o o o o "-i 
00000 
°o"o"o"g • 
in o o o R . 
N »- cMini- 



00 
000 
000 



* O T-CM 

O ■!-«(» 

oto ^ ^ 

' ° ._ O CD 

in ffi-o-D 
wo c c 

^ C 3 3 

■S ^0° 

■ ^000 

^000 

^0.0" in 



00000 
00000 
00000 
ino'o'o'in 
cMco-^inN 

(D <D (D CD CD 
■Q'DTJ'tS'O 
C C C C C 
3 3 3 3 3 

00000 
00000 
00000 

dm" o'o'o" 
CM CM CO ^m 



oog 

OOO"-! 

0000 
o.ddg 

O O O °. m 
OCM ID'- C 



T3 C C C ° 
C 3 3 3o 

^^ofeog _ 

0000"- ^ 

00000 BO 

3 O O R. 3 

- cMin^- t: 



46 



Individual Returns/ 1984 



3 



O 

u 



0) 

E 
o 
u 

c 

« 
o 
o 

■D 



< 

O 

0) 
N 

(A 

>> 



C 

E 

M 

3_ 

•o 

< 

■a 



« 

E 
o 
u 

c 



« 
o 

hm 
3 

o 
w 



"•" CO 

O c 

— c 

<0 E 



Eo2 



5_i 



oo)oa> (DCMr>-T-co a>i-o>a>in oi 

oO)'-r*- 00 in ^ K n ^ooin-- o> 

doJoiri oo)oiricj ■^cNJ'-^r^d <B 

0)N-r- 1^ m lo ■* in toto-^m'T- *- 



f:S 


?oSS:2 


o 


in CM 
■*in 


tOtO'VCO-- 


s 



« c\j o O) «o ■- <b ffl to to ^ to (O in r*- CM ^ 
ot -^ dcrid'-^ d^edcNJcri o>oicda>(b oi 



a 



' omoin'C 



in ^ CO oio ^ CT 0(0 to ^^TtuTw"^^"^ 
(D r^omo cjo»-to^ oooomv o 



CM oit^-fiti »- r^ o) ■* CO oof^ton co m (DOiv 
K. (O (Ooi-Q-to r-mr^f-cvj n»-o)oii- r*; ^ evi »- is. 
'■T^'^iri'^mcyoiT^ttiT^cocjoO'r-' 



O f^ <00>'*CT CVIOJ'.-Wi 



CTCyeD'-'>- w 



o r^r*- ^ o> 



r> ^ CD o> otomcnc 



r- in cj o in h- m eb'cy i^ v- (J> cd to 

o wi-rv-m T-r^cycoo cy^-^r-oo 

c\j oicdind (dcDcsiin^ cor>^d'r^in 

incyin-* cm m oj r>j cnj v^<nc\j 



intocDcn o<oe\joih- m aoo>c\jh- m o> co i- r^ co mtom O) r- o^ 



T CJ OIK * 

■J (D -r- to o 
r ■r^ o> ■^ oJ 



C 

o 

I I 

> 



I- < 



oo 

OOQ 
OO o 



ooc 

ooc 
ooc 



-««» if>*f*mtAV* 



8§8. 



OCM in '- S: 
««w ^ ^ E 



oo o 
o.ino" 
o »- cy 



ooooo 
o poo o 
ooooo 



' ^ m o) o ^ 



in ci-D'C 

*ftTS C C 

C 3 3 



: C C 3 3 3 r 



3 3 3 3 3 3 



^ ^ ' c 5 5 



■ox: ■DTJ^D 
c c c c c 

3 3 3 3 3 






oo 
oo 
oo 
o'lri 



ooc 
ooc 
ooc 
o'o'c 

S8S' 



oo ooooo 



t» MMMMM 



oinooo 
cucNjrj V m 



oo" 
oo o". 
oo oo 
o-ddg 

o o O "- Q 
<- mvoA o 

T3 C C C ° 
C 3 3 3o 

='ooog 
o o p o ". 
ooooo 
■^.o'o'o"" 



in o o o H. 



!-S 



Individual Returns/ 1984 



47 



•o 
a 

C 



O 

u 



n 
O 

(9 

•a 
o 



< 






a 

E 
«^ 
w 

3 
< 

CO 

E Z 

O o 
U „ 



M - 

g '^ 



■^ CO 

O c 

W at 

> B 



Eo2 






c 


S 


a> 




















'S 


n 


o 




o 




1 


t- 










> 




u 


? 


'J- 




T- 


S 






« 


f^ 


n 




." 


:? 






5T5 CO m 1- o c\j to w oo in f^ c 

DO) '*0)0)tO'^ w cj r^in^u 



M o Sv-^Jd ■^rmcytoco inocooN w o eqtpuico ■•Tinwtpoq 
" o T^T-'i-^'-^ t^^t-'t-^t^o e\ic\j"!fddo d *■ 



COtD o 

cocM in 
T^ ■^T^T^T-d oJojTfdd ci 









o in .-^^i- i-T 



-i-^o wwfoo e "* cjT-»-»- 1- r 



-■r^o eM<N'>roo 



|>E 

6 O 3 






eycy*oo 



R — 5 — m rt) *. o) c\j o CO ffl ^ CO CM ffi a> tn S 5 r^ o (O O) ■v cm cd 
" q SS5w i\i°mS5 qqoqcD w q qcsicncy csi^m 
- d ^ c\i c\i o o ^ ■v r»^ i^ oo>t^o>n ^ o 



(O n CM o o V ^ ^-■ ^- oa>t^a>n ' 



ojcoi-tD cMf^cyin^ a)co(Dr^«- 
ri cvi (\i w CM ri ^ 1^ c^ ^^r^tD^CT 



<D (D CD o) O) r^ q CM ^ c^ o> 00 q (O cp 



l/> O T- r-- O 0> CD O CO O O O CM CO o O) 

— o T- to CO O) oi o 00 o) CO o CO q q o> 

d ffl I-- ui oi oJ d ■fl' oj o) d oi oj ^ CO 

T- CO o) ai 00 0)00 0)0(0 



0)^-00) (oococooo ocMeocooJ in 

•-(OcooJ cnoffloico ococoqq '•* 

s r>i in d ao'^^^ ddd'^ffi 

•- n O) OS ooio a>aDcDn 



0)0)C0O) ODOCOCOCO O F^ CO »- 5 

oOTrqm oiqqqq q»-;qc\iai 

1^ to CO oj d d ^ oi oi doittcov 

■>- CO 0> 0> CD O) CO Ol <D CD CO 



r^ O) CO O) CO o CO a 

oi^oio oioqo 

Kcbcooi oid^a 

»- P3 O) Ol CO 



lA o i^cDi^ ■* cvia 
« o o> q 'r- q q 
o d UJKinco cocNJT 



C^r^ Cvi Cj OJ ■•-^ d O d ffiOilOCO CMCM^CMi- CM CM CM ■■- O ^ 



tincy oocoo)(6o> co'Vcoocm * o '*"''-•- r. "32iPSJ 22SSS! S^ 

* f-ocor^to vc3>qq^ m q mr^oio c\iq^r^q Tqqq^, r>; 

oJTfcocM CMC^'T^T^d csi-^-u-'dd d d cocdcoco csicj«-^^d cj'>-'<]-oo *" 



01 -q-ino 
CM (Dina 



o ooo o 
o oooo 
o o ooo 
ino"o"din 



2 o» ^ ^ 
°' P. ._ m m 



C33 33D33 3 



OOOK 
0000 

o o O °. o 
ocy in »- w 
^(AWM O 

«._ ^ _ E 

T3 C C C ° 
C =3 3 =0 



00 
000 
000 

°ind 

O 1- CM 
0'<-«t» 



00000 
00000 
00000 



oog 

0000 

ooo'^ 



S" "Pooo 
« °-oin 



00000 o 



ooog 
o o o o "-l 
00000 



o inooo 

CMCMCO ■>t>n 



in o o o H ■ 

I^r-(MIO»- 



in OTJTJ 
»T3 c c 

C 3 3 

© =00 

■ ^000 
5000 
^ 0.0" in 



ocMin 1- c 

WtAMWM W ,_ ,_ ^ E E 



00000 
00000 

o'ln'o'dd 

CM CM "2"" 



oooS 
o o o o H. 
00000 
o.do'o'g a 
ino oo'^ S 
i^t- cMin'- "C 



48 



Individual Returns/ 1984 



•o 
o 

3 
C 

c 
o 
o 



0) 

E 
o 
u 



M 
M 

o 
o 

•D 



•o 

< 

o 

0) 
N 

M 

>• 



E 



■o 
< 

■o 
c 
a 



E ^ 

O o 



10 



5l 

•^ CB 

§ I 

s ° 

> » 



c 
« 
o 

« 
o 
o 

I 

> 
u 



« a. 

(Q — 
S < 





















rwr-tnh-io 










































r^PJO<0(D 


(Jl(NJO)CO(D ^ 
















fn 


o>oj^o 


l^(C<D(DOT 


tjin-^.-o 




to 


(DC\jT-0 




^riri-* .-d o» 








^ 








(O 












e^'-'-.- 












































o 


9 


ii^ 




























c 
-9 


* 






























1 


































































ino-fl- ^r 












■"TtDOlOO 


COCOCDCOtD O 








































































R 


a F 






























































£ 










































ojm^cM 






r> 






























r^ 0)01(0 (O 








knu>m m O) 


h- o 01(0(0 n 














tn 


ro 


•-woo 


oir^CTi^o 






m 


or^o>io 














■£ 












«•-•-.- 




<D 














































































la 


< 
















































^§«gss 












CO 




(D'-ino) 


oeooiaxD 


■>!■ ■»■>!■ n CM 


CO 


m 


OOCSJ-V 


S} O Oi <D <£) 












C4 




or- to 


<i.Kio<DTr 


atDtDtnm 






OCMU1-- 


ojoomto t 












lo| 


1 








































































r^oooo 


ooooo 




o 


•-■-oc^ 


r^oooo 


ooooo O) 








































































>• 


= 


jn 






























< 




























■o 


o'g 




























o 
































(0 
























































o 
















ooooo 








©oooo 


ooooo r- 






' r 










cjoin r- 




















0. 


r 


S £ 














^ 












s 




(3 


E o = 

1 s 






















































s 
























O "- Ol t 


cMOJcocnco 


tMCMtflOOl (D 








c 




CM 


O 


m 


(D(0 ^r mcD 


cn^- toen-* 


w 


o 


OOlf^l^ 


(DtOTTincn 


oii^cD tJirr « 










































































" 






























O 
















































































(DOCOCOCJ) O) 
















o 


cnr^tDio 


TT -"I PJ V CO 












r^ (Of^h- V to 








" 


1 g 

ri 


» 




































r^ 




oCMeoojui 
































(Scn in TT ai 










1^ r- t •» O) 


r- OOJ ocD CO 
















CO 








(M 


















c 








CM 








at 














































2 


< 


« 


































n cKinn CO 






























(0 mr- m o) 












h- r- »- c\i(D u> 
















(fi 


i^mf* 


P3 0WCO»- 






















S c 






























































































3 m 
Z = 






































^CMOO 




ini/i c^a> tn 




o 


UIOIOCO 


010(0 T-Tf 


cy-c^O(b •* 




























Ol CO •- O CO 


CO t m t (O US 














OJ 


cTtinm 




OffltPJO 


(M 


tn 






































































































1 


< 






























k^ 


^ 




pj*- r^topj 












com-^coto 6i 












































•-OTfO 


OCnCMCM.- 


notooo 




m 














1^ E 






























ffi 




























= 9 


i^ 






















































E 






































































1 

1 

t 




(D 










] 




























oSSo ; 






00.000 
200.00C 
500.00C 
1 .000.0 
re 

total 




o 




o 


oo 


ooooo 


















00,0 
200 
500 
1,00 

re ,. 












<9 






°irio' 




a 














(0 
























o 












a 


o 


gS*«*« 




der $ 
nder 
nder 
nder 
or m 


s 


ow ^ ^ 




der $ 
nder 
nder 
nder 
or m 

etum 




o ^©5 




° ^55 
















^ 


















un 
00 u 
00 u 
00 u 
000 








§ => 3 3o •- 
ogggo 1 






























under 
000 u 
0.000 
5.000 








«^oo 








E 




























$75,00 
$100,0 
$200.0 
$500,0 
$1,000 

ontaxa 








CO 




oooog 


it 


m 


£ooo 
^o.o'm' 


ooooo 








o 






o 












sssss 














— 




























< 










t- 








Z 1 



Individual Returns/ 1984 



49 



•o 

V 



c 
o 
u 



n 

(0 

O 
(9 

■D 
0) 

*^ 
M 

3 

< 

O 

0) 
N 

S) 

>> 
n 



c 

0) 

E 
« 

3 
< 

■o 
i " 



O 
U 



in 


i= 














3 


m 







in 


V 



i s 



w O) oooo oo>/iino co'wnoxD t^ o oooo ooooo 22 
o n oootn oooitoo ■^roO'-tncM lo o qppp opppq -^a 
ebcrio ui o oooo ooooo no 



T oooo o o in in o unor^t^r*- r^ 

V OOOO) O O O) to O p i-; to -^ T^ O 

^ oi OOOO) 000)00 to o ci 03 (D n 

lo CO O) O) h~ t3i h- o »- n 



E o 3 



O OOOO) 000)00 05 CD CD C 
O) O) I^ O) O) t^ li 



OOOO OOOOO If) (O O h- N- 

oopp OOOOO O'-p'^r-- 
oooo ooocio trio^oito 



o ocMcoin cyo>^p*-o owtDOto di co ocvino r^oso^- 

CM o P) cNj o) TO ■^ ^ CO m o) in c\j o o) w cy ppcvip to^r^^ 

CO o cy cxi O) o) r^ iri 00 O) otocotdc^ m <£> o<mwo o)eoO)C 

^ CO 0)a>a> o) 00 ■^ in CO ■wcoco-^ ▼- oio) ocomu 



OCMtpO (Dh-O)^!- i^d 

pcopp r^f^pv-T^ cNjr 

ot\ioo aicDi-^oioJ tDT 

0)r- oom-vcy cot 



«■ o p^ '- to If r^ ^O)eo (M (Dh-O)co ui w r-ocyr^ oo^toi- coeooion y 
*- o-^-r^CNJ ppincDO) r-^opi-ip t^ p ^-pp^ T-ppr^p pppwp ct 
m oi oi^cocvi c\icvJr^otD oto^coo w eo coi-^co*-^ oior^oir^ tbtb^coo 



m o) <nco vr^ •- r-r- tn t- r-<o ^ --co <e <c "<reor*- V r-mocy^ r^acO'-co « 

tf> to V'-^p mcvjO)coc\j co-«;inT^in co in i--^pp pp-^incNj p^inT-in '^ 

t^ o (O h~ rvi (D (D tt iri CO ui CO r^ 1- o ■»- <Ni fflVoico i^toi/imco mcor^T-o 



TH S o c\j m CO to cm r^ m ■•- o) in to u) o ^ 
*- m o "* i- o cvicDopp pppinp ^^ 
CM -^ tdcooo ooojcvito tD^^e\io w 



or^^CM (Otntotoo tOh^fomo • 
coocDco f^ovo)^ ^ppinp I 
iriocM-^ oioodeotd tD^^cjo i 



O) 1— »— f«-co o)0>tom^ 

p tpr*-pCM TftMp^CM ^TTpi- 

^ i-^oir^r-^ (DtOTfirico incor-^ts 



J ^ O) CO to toini 



ico iricor^i-ci to 



at o cncDCMO ti- tj 



r-oco 

Tj; Tf 1- 



inco to 

<OiD toco 

CM CM CM 

to O) r* 



6^t6 

T-OO ■ 

(DOd 



■^ o o) to r^ "W o> CO »- o> CM •- CO h- m o iB o O) m co m co co * o) o »- ■^ co m o ^ 
lo o o) o) O) CO r^ to ^- o in cocoocm"- (D o o)»-eoto r^tomom coctcmcm*- »- 



0)0)0)p r-pr^pin 

oicooio diri«-^tDiri r^cbintDd « 

OJinco^ ^cocMCOCM cjcom 



o O) O CO 



coco r^totnoin coctcmcm 

coincMcdr^ r^'miridd ui 
veocMCOCM coeoio ^ 



^l f. in r^-r- cMto i- co^ toh-cMi-in 0> oo t3)r»-oo cMcor^OCM Kh'ti 

Ift CO 0)p0^ pCOpCMCM CvJCOpTp h"; p pffl'-;'*-. pCMCMinCM p^p 

CO iricMod cDo'odcM^' cooi^cMO ^ to ^0)co*- ojdcdcoco ^0)^cmo 

in CM ,- ^ ^ ^^ ^ ,- CM*- to tI- »- *- 1- »- 1- CM'- 



CO e 



30CM0 tOT-i-coh- -"-coooo eo 
co^T- "cpoinp oin<D-r-iti to 
T^oir^i^ cdtDiriirico co^oot-d y— 



CM 0)00(0^ ^(0»-coin in-^ooo 
m coinmo) cnpcMpp ppp^-p 
in (Mcooir^ tbtbiriirico to^odi-^tD (O 



•^ ffl 



o 


1^ 


(S 


1 






k 




n 




> 


» 



c 



o 

O _ 

I I 

> " 



tt 

|2 s 



oo ooooo 
ooo ooooo 
ooo ooooo 
Rind ino'o'din 
Oi-cM cMcovmr*. 



OOg 

ooo°- 
oooo 

o o o *-•- © 
ocMin 1- 2: 

■•-(»»« o 



oo 
ooo 
ooo 
o.ino' 



ooooo 
ooooo 
ooooo 
in d do" in 
coco ^ui t^ 



» oo 
2ooo 
= ooo 



c c c c c 

3 3 3 3 3 
OOOOO 

ooooo 
ooooo 
cjino'o'd" 



C 3 3 3c 



— -^ ' C 3 3 



■oo" 
ooo". 
oooo 

O O O R. a, 
y-ViVi(A O -- 

«w w^E E 

©■0-0T3 t 
■O C C c ■■ 
C 3 3 3c 



» OO 

2ooo 
= ooo 



ooooo 
ooooo 
ooooo 
o"indo"o" 



ooooo 



50 



Individual Returns/ 1984 



















^<. 


ID 






























u> 














00 CO in CO 


cocoes ion 


T o inr~ ^ (^ 
















m 


r--.c\Jtoa) 


(OcJcvj ^ r^ 


















































F 






S 






























1 




























cp 






























ll 






































r^ 












































(Domcvo) 














<M 


rt 


•vcnojto 


1- ojtor- (T) 




















l.i 


s: 




"" 




*" *" 






















ri 




































S 








gss^a 


fi 








(OOTf (DCNJ O 
























UKDCNJI^O) 














O 


to 
















ojr>j-<r oo £> 










c 


P 
























S 
1 




' 


2 






































3Sa§3! 


& 








^cnojco-w o 






















MnntD 


■■rin^-totD 




































E 




l.i 
























0> 




= 




Ti 
























3 
































r 






















































































(Dco<Dr^ 


in(ocvih-o) 


(D'-cnoocy <o 
































o 








H 
























O 

1 




|8 




1 


1 




















































Q) 




1° 
§8 




























g 










































SSSgg 














8 

c 


























■t en o> CO ■>!■ o 






l.i 




o 


in 
If) 


CVii-^'- 


,-^^^o 


CJ^'^OO 


o 


C» 


CNJ*-'- »- 


— *-^ t-o 


cgT-rr oo * 










E?S 
























« 








Z = 


— 






















M 
































O 
































O 












$ 
















































ooooo 1^ 




















--itiOO 
















Q 


































1 

3 






































»|l 




1 


» 






















< 






SsS 


1 


































s-sg 














































o 








1 i 


£■ 




o 


OO-"! OO 


ooooo 


OOOOO 


(0 


o 


OXDOO 

c» 


ooooo 


ooooo tn 


0) 








z £ 
























N 










~ 






















>> 


















































i^totomS 


r*- oi ^ h- Tj- 




o 


ot6r-.cvj 


cooc^ino 


ma^t^-t 6i 






























ooeo CM 


cNjofDin CO 




















O) 


o 


ooino 


!--■«■- coo 


COOCOffilO 


m 


o 




•vai'-inc\i 




M 




^ 








c 


- 










■>»n^ 






in as in 


incninnc^ 








































C 




c 








E 


•- 






















0) 




1 






« 


























E 








8 
S 








































r^'V'-^D w 












3 














o» 


o 


OtDOJ'- 




^CUOtOJ 








coa>a) o)in 






a 














o 


ooacMw 


COCMUICMO) 






o 


OOCMCy 






■a 
< 

■o 




1 




5 


R c 
EB5 

z 2 


m 






moo 


COP)CT(0-- 








in in en 


•VC^PJC^CM 




c 




































CO 


m 




s 






































* 


o 


OOOO 






* 


rS 


oooo 


oinor-o) 


(bintompi o 






































E 
o 


TJ 
















o 


oooo 


ocno-vo 




<e 


r> 


OOOO 






"fS 




g 




,. 


c 


m 








en i^<o 


r^ntO'- 












c 






i 




1^ 
































fe 






























































o 




















































o 


00d)0 




cMr^-CNjinin 6 


« 


r. 








^1 














O 0> OD CD ir> 


























n 


OOOO 


oojoint^ 


(Dl^ ■»!■(» CSJ 


o 


o 


OOOO 
















1 E 












•vcvi-.- 








O) O) V 




<> 


— 








CM 


































!"• 
























3 


In 










— 






















o 


1 

1 

1 


































w 

£ 

c 
o 

■a 


































> 
o 

c 

0) 

o 


s 

§ 

1 
S 






i 
1 






















5 









o 




fe 


U8§ 


oodoo 


%%%'^ \ 




% 


■ OG 


CDOCJcJd 


oSS°- ; -^ 














Oo"o"S : 

gilSs 










goog : o 
§°g°S . 


1 








« 






;°uio" 




s 




















s 


inOOOi/1 


m 




















ffi Q ffi O 












> 
o 


a> 








s 


g, 






F 


i) 






«^ ^ ^E E 


o 










TS 
























ogggi. 




(D 






i = =>==> •- 

ooo° e 
ggggSl 

S88|g. S 








































^°o"«> 
































l8gg 




0) 


5 




























(0 




Sgggg 




<n 




Ji 












o 






o 
















KS^SSSS 
























(A(AWM 


mmwiBVi 






WIA«AW 




t- 
















< 










i2 









Individual Returns/1984 



51 



o ? <» 
o o — 






_, O) lO CM O O O O O O O O O O O O ^ O O CM o o o o o o o o o o o o o 
CO CM OU^OO OOOOO pOOOO lO 00 o<ooo ooooo oopoo ^ 
'~ ri ojt^oo ooooo ooooo i^ o ooioo ddddo oocioo ui 



(o ocooo ooooo ooooo CD c^ omoo ooooo ooooo t»* 
^ '-cMop ooooo opppp p o ptopp ppppp ppppp Ot 
r^ cicDoo O0C50O ooooc3 in »-' oihoo ooooo ooooci u» 



3 0~'5^'io' 'i 
3 ^ c> T- in 
Dcocvicri iri 



oeooci 
oocom 
oootfi 



™ 3 a 



o <N ^ »- cMeo<DT-cy »-<d^t-^ ( 

r--T-in(o oicMojinio eoeopp^ i 

r^cvjojcn *^ aiditir^ (Dd-^cvioi > 

intocnco cocycjcMf- cmcdc^pj*- 



h- "!i-03 cjrgp 



■D 



C 

o 
o 



0) 

E 
o 
o 

c 



o 
o 

■o 

0) 









■o 
< 

0) o 

E ^ 

O o 

U » 

C -o 



0) 

u 

1^ 






> ® 



o cno>u)0 r^oiocvito ^lO'-'-io u» 

en cu^inco '-mcoco'- '-;cn-^(pc\i *-; 

^ csjfbiriui iriiri^iri-^r ixic^irioi*-' W 

CM >- 



Cy (C^tOO IX1CD^-(DCJ 00C\JC0OJ(O 

c\j in CO '- CM KmcMf-o cor-O'-o 



1^ (DO en en cncocvicn T 
CM cominc^ coocO'-c 



E o 3 



r(6 & 

DCM O 

■vod d 



-O CMOJ^TOO O O 



(ocj^-co pir^eovui c^ 
moxor^ incocMh-o) to 
(b *-^ 1-^ 1-^ ,-:,-: r-; 1-; d cmcm 



-moxDco coeocomcj <d <n eoiflh 
rio*-(Dao ^<»cDr^v w a> r-m-^ 
-^■r^^d cM^'«rdd e d cm^t- 



DO>CM Q 

or«.n o 



-O CM^VOO O 



E03 



t^ f- i-oCNj(0 cMtncyr-o (DO<paoco r«- »- •-o<nj<£i cmoxvJi-o coowxDcn e 

"■ CM CpT-r-CVJ C^CDCMtD'- r-;p<Dpr~ <t> cm eOT-r-CM ClC^CMtO'-; i^cptpph- p 

ri ^t-dd cd-^cDirid oitri<dcMd ^ ri r^ ^ dd d^ooifid dihdcMd d 

CO ^tO^CO ^CO'-CM'- 1- CO Vm^CO VPJ'-CM'- »- 



^_E 



fl^Cp CMh-COpp OJCDpP 
^tOCOCO VCO»-»- CM 



lA CM CMi-O^ OJ(fi'-r-'- -^CM^tDCM Ift CM CJ i- O ^ Oi (D »- 1^ >- ■<»■ CM ^ (D CM O 

^ CM CO CM CM ^ oir^r^mo} inoDcococD ^ cm cocmcm^ oir^r^coco mcotcxcxo p 

^ d doitdf^ '-^f^aj'^d dui-vfc^d ^ a* doidr*^ ^^r^aj'^d dui-^cMd o 

CM ■W*COCM •*nt-CM '- ■•- CM ^■VCOCM ^ CO •- C\J t- i- 



See 



E„ _ 

lii 

E«2 



cDCvjr^ (C m cMcoi^ »- o coctcmco ^ v co cm r^ to a)cycoi*-»- oncncMCO o 
o Tf r- <o cMr^«nn^ mcocMCO"- w in o^^-co cMi^tom^ cococMcni- O 



nmn CM »- e 



c 


C 


0) 




u 


}j{ 










"Z 


-o 


o 




U 




1 


b 










> 


© 


u 


P 


V 






« 










o 


rf, 


A 




RI 




H 





3 o) 

•^ CD 

ii 



oo 
ooo 
ooo 
°uid 

O --CM 
O i-«l» 

o w ^ ^ 

°. w (D © 
in OTJ'D 
(AT9 C C 
^ C 3 3 

«f9S 



OOOOO 
OOOOO 
OOOOO 

ino"o"diri 



oog 
ooo"-i 
o ooo 



3 3 3 3 3 3 _ 



O CM _. 
!-««« O 

<»^ ^ ^E 

OT3-DT3 S 
T5 C C C ° 
C 3 3 3o 



£ 2 



".oin 
i-in-.- T- 



ooooo 
o"in"ddo' 

CMCMCT* m 



oooS ffi (0 

ooooP. C 3 

ooooo „ "D 

o.o'ddg ^ « 

looooR. -S -. 

[^ i-CMlO'- g 5 



■oo 
:OOo 
-ooo 
' "^^ in o" 

O >- CM 

o^-ww 
o» ^ ^ 

' o ^ a, a 
m <D-o"a 
wo c c 
^ c 3 3 

' ^ooo 
^ooo 



ooooo 
ooooo 
ooooo 
indo'o''in 
cMco^in p- 



ooS 
ooo°. 
oooo 

Oodg 

o o o R. -' 
ocMini- 2: 

k- O O <D , 3 

ffl-o-o-o S^ iC 

-D C C C " « 
C 3 3 3o *- 



OOOOO 

ooooo 

OOOOO 



Ho m o tn o o o 
ini-1- cMCMPJ^m I 



ooooo ■ 

P.ddo"° 

in o o o '-'. 



52 



Individual Returns/ 1984 



•o 
« 



c 
o 
o 



« 

E 
o 
u 

c 



(9 



•D 



■o 
< 

o 
» 

N 

M 

>• 



0) 

E 
*' 

10 

3 

< 

c 
a 

« 

E 
o 
u 



ta = 

0) c 

k <D 



*^ CO 

§ t 

S O 

I " 

> o 



C 

o 

o 
u 



> « 

O 2 



a 



E o 3 



5,E 



n '- »- oj ^^^^^ CM r-ogcsjoj '- c\j ■- »- ^ cy 



CO CDTTOru otDinocn [^ •- r^ ^ {d ^ 



V oj o CO o o> o o o m f^ en n CO 






O C\J (D CO C\J C^ i/> O CT 1- (0(0 0)1-0 K ^ oTToE/ '.■j uj lu i_j u i-j tu tn r^ ^ cj 

in o) ■— Tfcor-- CMcor--if>oj r^ccmmoj h« »- O'~cod i^cor^^iod r^tfji/itricM o 
— CM ©to CO inminvco ci ^ i- t- <d r~ oj mmmTtTi- m tt ^ «» 



CO (D mo •- CMOO •- CO "* ^ CD oi^ 

p ffiCOCOp 'J •- O h- CM CMTtDOCO 

ifi aiiriinr^ iricNJ-r-^oico r^r^to^ ^ 

V oicocoin inuicocMCM c\j cm 



to O ■* o r^ IT ■^ o CM en moi 

CO oincoto cMcopaico pj ^ 

^ dooioN^ cicvi-^dco i-^ 1^ 

^ rocotn (DiccococM cmcm 



Ol 1- CO ,. 
(OO CD CM 

to ^ i-^ 



p> CM to tt »- <o T-ooaco oj i- ^ oi o i- _, 
CM CO r^pOTCM r^cpoqinr-; vcopui^ cm 
^ o) dtb^iri iriio^irieo iri^coi-d r^ OJ r^tbiriiri iriui^ioco 



jin cno 1- (ft 



^ m O) too 1- 1- to CM to o too) * 

h^ »rO)(M^ CMCJ>pl/ltp tOtOffir 



o ^ in n 1/1 ^ -^r ^ 1- -v ^ (M ^cotD^d m 



(O CM'-l-'- ^T-T' 



-O CV'-O'-O o 



O 0)000 CMCOCM 

r- oioo CO to r*- CO 

CO -^ ^ T^ 1-^ T^ T^ 



CO T- "* 1^ h- 
i-d (M ^ d T-^ d CM 



w o ■^ 1- o) CO CO o ^ to o in T- (D m to « ^ tococo^ oJ'-'wcoo to •- 
CM CM louiinr- vtocMrvO) ioO'-o>m e^ oo cMi^tqr^ ^(ptMr-o> >no 

O CO *-^T-'i-^^ r-V^-^^d CMCMlridd O (D CO'-^'-;'-^ r-V^. 



CM CMinO O 



StOOltO tOCMOO^Ol 
tMtOO) inOJtOOXM 

-T-^T-d cM'r^ibdd 



cooir^to coifii^otD to CM O) ^ O) ^ 
intpfor^ inpcyp^tn tnppoicvj ~ 

^i-^^i-^ --"'-^i-^r-d tM^tOdd CM 



(6 »- •- CMOOCO — ««■ (J) r^ CD (OVOOtM 

— y kf) ^ ^ to V in — to CO ^ O) O) CO ^ 

(b ^T-;^r^ Wi-Wt-d CMi-^-fl-dd 



o rv to '- 



T "-OCM CM 

n 0)(o-v ^ 
- ■^ do 



(O h- to CM CO OTrr-'-i/) oioto^in to ^ r^o 'c 
CO T- r>.r^(Dr^ iniocMh-oi ioocococm co ^ oxxm 
' CO in T- .-^ T^ T^ ■.- 



cMCvj ■woo 



-O CMCM'VOO ■♦ 



CM O ■'f ■V T 



CO comh-r 



-O CMi-^OO O O CM *- 



OO 
OOO 

ooo 
O-ind 

„ O i-tM 

o O ■-«(« 

£: o«A 

O' o. ^ £ m 



- ■S ' c 5 5 



ooooo oooo 

OOOOO O r<c<0 

PPPPP dOOP(„ ^ 

CMconinr^ •-(OWMO O 



» oo 
3ooo 
= o o o 



c o ^a;^:^' 

3 



TJ-OTJ-DT) 
C C C C C 
:3 3 3 3 3 

op O OO 
OOOOO 
OOOOO 

d in d d o' 

CM CM CO tt in 

w« 



C 3 D Dr 

3 J= 

O OO £, 

O O O O "-i 

OOOOO 

°dddg ■ 
m o o o "-l . 
r- T-coin "- 



O T-«»W 

I- OM 

"^ ° .^ 5 5 



■S OO 
^OOO 
^O OO 

="0.0^- 
1- m •- 1- 



OOOOO 

§oooo 
. p o_ o o 
iri d d o" in 
CM CO ^ in r»- 

■O-DTJ-aT) 
c c c c c 

3 3 3 3 3 

ooooo 

OOOOO 
OOOOO 

d in d d o* 

tMCM CO ^ in 



OOg 

o ooR 

OOOO 

°ddg w 
O O O °. (D •* 
ocMin*- £ 

— WVHAO -. 

«>^ ^^ E E 

<- <S O O 3 

TJ C C C "^ 
C 3 3 3,- 

ooo 2 • 

O O O O °. 
OOOOO 

°dddg - 
m o o o R. « 



Individual Returns/1984 



53^ 



a> 

3 
C 

C 
O 

u 



0) 

E 
o 
u 

c 

(A 
(0 

o 

(3 

•a 
a 



< 
o 

4) 
N 

W 

>• 



c 
« 

E 

(A 

3 

< 

■o 

<0 2 
0> "5 

E :! 

O o 
u „ 

C -D 

^ c 



CB - 

0) c 

o - 

^ ID 



c >* 

o g 

s: g 

i 1 

> I 



0> 








u 












% 


-D 


o 




o 




1 


^ 










> 


o 


o 


<» 


n 


CD 


^ 












« 








n 


■^ 



h: i 



Eo = 



^ to T-coo)^ oi-(Dioa) 



O a>00 (D ^~ C^CTCM-^^ (D CO O »- O ^ Oi O CM ■■- 1^ CD ■•- t\J CD h- r«- CO O i- t- ' 

ro ui ^'ooioi oooioJoJto ■r^io'vpjcvi co oo ^ciooi aooioxo t-ui'^c^cm ■ 



75 cD^^-^r TTirJ^iricrJ loeioJi-^o 



T-r-r^a> CD O) (D o) in o>c\JC^'^trj oj i^ ^^oa 
CO c6c\jc\icD oc\j^T-^aJ -r-h-coirico "W h- ^ioco-«- on^-cNjco '-f*-coinco 

CNJ CM'^-^'- ■•-f----i- T- CM (D CO-.-*-'- ^-.--.-T- *- C\J 



Ot^'^COCD 



o> cy »-OT^O) i-cor^om oc\j<DP^m 

~ CO 1- *- CO »fi CO lo 00 CO o r*- o> in ^ (O 

(\j ^cococo cococvjcocj rioir^ -^d 



ncococo cococNjcocM cocvj*-»-o « 



,, 03 mocoeo cococnr^cvj 
m in coo'^cp CO'-, ciicp'^ 
cy r^^coT-^cs cjcocboco 



o o ffl T^ o> <0 in CM o -^ -^ ^ CD o o CM CO cvi CO r^ en 
cooj-i-tocp t*; in pcocni-; pcpinoqin procMcqto 
ai^'r-^CMO ^ T^ oi^'-'— cococioco ai^i^cMO 



CM r-^ T-ojr-f^ cDor^cnu 



s 


-5S2 


•V CM (6 CM CO 


oicor-CD'- M 
cocooDcno) (D 


CM 


CMOCOCD 
CMi- 


cDOf^cnin 


r-cocoi-o 1^ 



V i-COCMCD r-CDT-TTCO COCOi-OD-i- 

CM co'-^in ^T-^p^tp cpppo>n 
r^ cvicJCMCM cmcmt^cm*-' ^coirioi-^ 



f^ cococoto vmi-mc 



r^ o o> "<T cou 



<o vo)^ a 



rJCMPJcM cvicM'-cM'- TTcom-V'- e*j 



CO m CD CM CO OD CM m V CO cm r^ m cd cm ^ "<r ■- r*- cd -v en co lo ^ cm ^ o 
o in in r^ o> cdcd^ocm cDr^-CMinin ^ O) ^coh-O) p co ^ p cm cp^ 



- 1- T- T- 1- CM T^ 



-^ i-i-T-eMT- cocomcM"- 



lo oo o "-en *- 
r^ r- co'-coin 

O CD CMCyCMcJ CMCMr-^cJclJ ^ CO Ct) CM O O 



Tf cM-i- ^ r^in»-CM<D ooJtrcDN- 
cn^coin cOTfpifp cMpcppco 

COCJCMCM CMCvii-^CMCM ^ CO OO CM O 



O CD ■.-I-'-'- T- 



Ol CM O O h~ O CD O O CM CO Ol ^ CM O CD O CO »- O) 0> »- O O O 5 

r*- ^ p CM CO o CM CD eo ^ in cocoh-oo cocp'^p'^ copppco ^ 
"r^ cocot^-^o o iri co^^"^ ^T^i-^CM*-^ cicO'-^'-o ^ 



"S tn en o o o o o o o o ^ *- o r*- S F^^ o o o o o o o o o o -fl" *- o h- ^ 

CO 0)0)00 oooT^p f^cOf-oi^ CM o oooo pppr*>.p i^pi-;or^ o* 

CD o)oic3CD c^oococb oir^tncDco o» co oooo oodcoci oir^oidco u» 

eo CO o) o) r*- oi O) co to co in r^ a>a>co co r^ 



~~^ 0)0)0 O O O ^ O O CO T- O CD ^ S oooo O O O ^ O O CD T- O CD 3" 

in pppp pppino r^ocMpin <o cm ppoo pppinp r-pCMOin co 

^ cnoJ<Dc3 dddirid oicococD-r-^ u> o) dddd dddirid oicocod-- o 

^ O) O) r*- en O) CD cy co -^r r^ ojctco cm p^ 



CO o) m^'oo ooooo ooooo o o 



OOOO ooooo ooooo 
oooo ppppp pppop 
oodd (Doddd dddc>c? 



CO o cor^oo ooooo ooooo 
a> p inppp ppppp ppppp 
oi CO -^^dci ddddd ddddd 



O O oooo ooooo ooooo CM 



oo 

ooo 

oo o 

„ Oin"o" 

S o *-«(« 
c ow ^ ^ 
o> o ^ m m 



ooooo 
ino'do'iri 

CM CO ^ lOf- 



oooo 
°-o"o"g 

o o O "- m m 
OCMIO'- £ 3 
i-WWW o o 



oo 
ooo 
ooo 



ooooo 
ooooo 
ooooo 
in o' do" in 
cMco 'J ln^- 



■o■o■a■D■o 



ooooo 
ooooo 
ooooo 
o'lndo'd 



C P. ^ Q © 
■D m (D'D'O 

^ C 3 3 



ooooo 
ooooo 
ooooo 



<A{0(A»t» M 



:ooH 
ooox. 
oooo 
P-odg 
o o o ". ^ 
o cMini- Ir 

"-»(»«» o «» 

«^^^E E 

^ (D (P (D — 

■O C C C ° - 
C 3 3 3o 

^ooog 
o o o o R 
ooooo 

in o o o H S 

r» f- cMin 1- ^ 



54 



Individual Returns/ 1984 



Table 1.5 — Form 1040EZ Returns: Sources of Income and Tax Items, by Size of Adjusted Gross Income 

[All figures are estimates based on samples — money amounts are in ttiousands of dollars! 



Size ot adlusted gross income 


Number of 
returns 


Adjusted gross 

income less 

deficit 


Salaries and wages 


interest received 


Contributions deduction 
for nonitemizers 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Numtwr of 
retums 


Amount 




(1) 


(21 


0) 


(4) 


(5) 


(61 


(7) 


(8) 




16,473,565 

7.465.104 

4.327,169 

2.632,866 

1,266,788 

541.772 

188,013 

59,373 

11,303,261 

2.294.800 

4.327.169 

2.632.866 

1.256.788 

541.772 

188.013 

59.373 

•2.480 

5,170,304 


123,169,852 

18.158.388 

31.993.235 

32.350.066 

21.488.470 

1 2,049.495 

5,060.765 

1 ,960.264 

•109.167 

114,409,253 

9,397,789 

31,993,235 

32,350,066 

21,488,470 

12.049,496 

5.060.765 

1.960.264 

•109.167 

8,760,598 


16,425,841 

7,417,380 

4,327,169 

2,632,866 

1.256.788 

541.772 

188.013 

59.373 

•2.480 

11,303,261 

2.294.800 

4.327.169 

2.632.866 

1,256.788 

541.772 

188,013 

59.373 

•2,480 

5,122,580 


122,736,839 

18,004,119 

31,901,73^ 

32,269,355 

21.431,394 

12,019,078 

5,048,363 

1,955,630 

•109,167 

114,071,620 

9,336,900 

31,901,732 

32,269,355 

21,431,394 

12.019,078 

5.048.363 

1 .955.630 

•109.167 

8,667.219 


5,456,138 

2.087.996 

1.368.142 

1.018.139 

568,734 

282.013 

98.953 

32.161 

4,107,885 

739,743 

1,368,142 

1,018,139 

568,734 

282,013 

98.953 

32.161 

1,348,253 


431,013 

154,269 
91,503 
80,712 
57.076 
30.419 
12.401 
4.634 

337,633 

60.890 
91.503 
80.712 
57.076 
30.419 
12.401 
4.634 

93,379 


4,265,151 

1.073.823 
1 .384.057 
910.766 
513.060 
254.804 
106.375 
••22.266 

3,744,143 

552.815 
1,364.057 
910,766 
513,060 
254,804 
106,375 
••22,266 

521,008 


183,246 

38 304 


Under $5.000 


$5 000 under $10 000 . 


59,228 
41.036 
24,519 
13.285 
5.650 
••1 225 


$10,000 under $15.000 , 


$15,000 under $20 000 


$20,000 under $25.000 


$25,000 under $30.000 


$30 000 under $40 000 


$40,000 or more 






166,99$ 

22.053 
59.228 
41.036 
24.519 
13.285 
5.650 
••1.225 


Under $5,000 


$5,000 under $10000 


$10,000 under $15.000 


$15,000 under $20.000 


$20 000 under $25 000 




$30 000 under $40 000 




Nontaxable returns total 


16,251 




Size of adjusted gross income 


Taxable 
income 


Income tax 
withheld 


Overpayment 
refunded 


Tax due at time 
of riling 


Number of 
returns 


Amount 


Number of 
retums 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 




(9) 


1101 


(11) 


(12) 


(13) 


(14) 


(151 


(16) 


All returns, total 


15,093,493 

6,085,032 

4,327,169 

2,632,866 

1.256.788 

541,772 

188,013 

59,373 

•2,480 

11,303,261 

2.294,800 

4.327.169 

2.632.866 

1.256.788 

541.772 

188.013 

59.373 

•2.480 

3,790,232 


107,102,648 

1 1 .244.588 
27.606.836 
29.676.164 
20.207.162 
1 1 ,494.440 
4,867,102 
1,899,666 
•106,687 

102,936,997 

7,060,936 

27,606,838 

29.676,164 

20,207,162 

11,494,440 

4,867,102 

1,899,666 

•106,687 

4,163,661 


15.996,303 

7.039.555 

4.279.438 

2.628.889 

1.256.788 

541.772 

188.013 

59.373 

•2.475 

11,148,142 

2,191.394 

4.279.438 

2.628.889 

1,256.788 

541,772 

188,013 

59,373 

•2,475 

4,848,161 


15,610,362 

1,339,967 

3,333,881 

4,149,984 

3,228,255 

2.120,808 

992,760 

418.966 

•25,750 

15,019,724 

749,329 

3.333,881 

4.149.984 

3.228.255 

2.120.808 

992.760 

418.956 

•25.750 

590,638 


15.462,147 

6.967.966 

4.112.398 

2.489.691 

1.157.359 

509.611 

1 75.645 

47.003 

•2.474 

10,613,986 

2.119.805 

4,112.398 

2,489.691 

1,157.359 

509,61 1 

175,645 

47,003 

•2,474 

4,848,161 


3,783,489 

1.150.748 

1,117.674 

771.673 

412.990 

222.839 

87.160 

19.679 

•725 

3,192,851 

560.110 

1.117.674 

771.673 

412.990 

222.839 

87.160 

19.679 

•725 

590,636 


685,298 

171.018 
214.771 
143.175 
99,429 
32,161 
•12,368 
•12.370 
•6 

665,296 

171,018 
214,771 
143,175 
99,429 
32.161 
•12.368 
•12.370 
•6 


143,633 

11.065 
53.152 
38.777 
18.840 
11.803 
•2.802 
•4.572 
•2.623 

143,633 

11.065 
53.152 
38.777 
18.840 
11.803 
•2,802 
•4.572 
•2,623 


Under $5000 


$5,000 under $10.000 


$10,000 under $15.000 


$15,000 under $20.000 


$20,000 under $25.000 




$30,000 under $40.000 


$40,000 or more 




Under $5.000 


$5,000 under $10,000 


$10 000 under $15 000 


$15,000 under $20.000 




$25,000 under $30.000 


$30,000 under $40.000 




Nontaxable returns, total 







'Estimate should be used with caution because ol the small number of sample retums on which it is based, 
"Data combineel to avoid disclosure ol infomiation for specific taxpayers. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/ 1984 



55 



Table 1.6 — Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 





Number of 
returns 


Adjusted 
gross income 


Saianes and wages 


Interest received 


Dividends in AG] 


Unemployment compensation 
in AGI 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(21 


(3) 


(4) 


(5) 


(6) 


(7) 


(S) 


(9) 


(10) 


All returns total 


18,431,641 

3,643.078 
4,669.185 
3,869.764 
2,782,828 
1.612.945 
1,016.740 
712,462 
124.639 

13,563,606 

644.294 
2.935.154 
3.742.498 
2.774.874 
1.612.945 
1.016.740 
712.462 
124.639 

4,866,035 


234,604,284 

10.301.502 
34.937.933 
47.623.456 
48.363.297 
36.142.112 
27.751.297 
23.979.219 
5.505.466 

213,443,063 

2.654.321 
22.993.612 
46.183.154 
48.233.881 
36.142,112 
27,751,297 
23.979,219 

5.505,466 

21,161,222 


16,145,283 

3.472.057 
4.565.780 
3.861.810 
2.778.850 
1.612.945 
1.C16.740 
712.462 
124,639 

13,426,383 

612,477 
2,843,680 
3,734,544 
2,770,896 
1,612,945 
1,016,740 
712,462 
124,639 

4,716,900 


231,656,861 

9.445,614 
33.670.701 
46.990,961 
47,922,629 
36,124,404 
27,872.029 
24,109,496 

5,521 .028 

211,120,553 

2.308.146 
21,856.673 
45.538.550 
47.790.226 
36,124,404 
27.872.029 
24.109.496 

5.521.028 

20,536,309 


6,432,347 

934.629 

1.260.757 

1.224.960 

1.203.644 

766.890 

541.761 

410.654 

89.052 

5,628,958 

318.166 

1.081.785 

1.217.006 

1.203.644 

766.890 

541.761 

410.654 

89.052 

803,389 


5,364,215 

837.917 
1.410.752 
952.670 
825.638 
462,592 
388,497 
375.697 
110,451 

4,702,169 

350,052 
1,237,327 
951,914 
825,638 
462,592 
388,497 
375,697 
110,451 

662,046 


624,566 

123.291 
143.178 
103.409 
102.871 
59.374 
44.531 
37.106 
•10.806 

529,115 

43.749 
127.269 
103.409 
102.871 
59.374 
44.531 
37.106 
■10.806 

95,451 


375,038 

56,180 
106,526 
29.170 
59.986 
36.628 
11.367 
68.265 
•6.913 

324,541 

18.995 
93.215 
29.170 
59.988 
36.628 
11.367 
68,265 
•6.913 

50,496 


917,738 

•3.977 

•31.817 

202,838 

276,801 

222.649 

94.009 

64.323 

21.324 

913,761 

•3,977 
•27,840 
202,838 
276,801 
222,649 
94.009 
64.323 
21.324 

•3,977 


942,205 

•5.369 


Under $5000 


$5,000 under $10.000 


•12.564 


$10000 under $15.000 


139.445 


$15 000 under $20 000 


236 358 






$25 000 under $30.000 


139 323 








41 438 




940,197 

•5 369 


Under $5 000 






$10000 under $15000 


139 445 


$15,000 under $20.000 


236.358 


$20 000 under $25 000 


258 387 


$25,000 under S30.000 


139.323 


$30,000 under $40.000 


109 322 




41 438 




•2,008 














Statutory adjustments 


Contributions deduction 
for nonitemizers 


Zero bracket amount 


Size of adjusted gross income 


Total 


Payments to an IRA 


tDeduction for working 
mamed couple 


Number of 
retums 


Amount 


Number of 
retums 


Amount 




Numljer of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(t7) 


(18) 


(19) 


(20) 


All returns, total 


4,337,454 

63.638 
528.969 
803.388 
934.946 
826.262 
591.243 
499.720 

89.288 

4,055,077 

•15.910 
330.113 
771.572 
930.969 
826.262 
591.243 
499.720 
89.288 

282,377 


3,734,034 

43.578 
262.611 
488.788 
681.315 
739.898 
659.919 
683.560 
174.364 

3,644,396 

•28.241 
204,159 
475,927 
678.329 
739.698 
659,919 
683,560 
174,364 

89,636 


1,042,516 

•23,865 
147,160 
214,764 
217,935 
153.374 
131,108 
123.691 
30,619 

1,018,652 

•15.910 
131.251 
214.764 
217,935 
153,374 
131.106 
123.691 
30.619 

•23,864 


1,631,204 

•40.253 
183.790 
302.461 
323.534 
227.912 
249.250 
234.438 
69.565 

1,593,617 

•28.241 
158.416 
302.461 
323.534 
227.912 
249.250 
234.438 
69.565 

•37,367 


3,517,501 

39,773 
385,786 
608,509 
741,846 
722,364 
507.136 
440,348 

71.739 

3,258,966 

202.839 
576,693 
737,869 
722,364 
507.136 
440.348 
71.739 

258,513 


2,102,831 

3.325 
78.821 
186.327 
357.782 
511.986 
410.669 
449.122 
104.799 

2,050,680 

45.743 
173.465 
354.795 
511.986 
410.669 
449.122 
104.799 

52,251 


6,542,666 

505,092 

1.471,539 

1.598,802 

1.235,998 

764,414 

484,868 

418,073 

63,900 

5,767,142 

198,852 

1,057,913 

1.543,124 

1,235,998 

764,414 

484,868 

418,073 

63,900 

775,544 


314,946 

18,219 
65,639 
80,286 
59,225 
38.720 
26.598 
22.509 
3.748 

282,326 

6.737 
47.793 
76.997 
59.225 
38.720 
26.598 
22.509 

3.748 

32,617 


17,266,323 

2.537.417 
4.609.528 
3.869.764 
2.782.828 
1.612.945 
1.016.740 
712.462 
124.639 

13,563,606 

644.294 
2.935.154 
3.742.498 
2.774.874 
1.612.945 
1.016.740 
712.462 
124.639 

3,702,717 


44,383,319 

3.773.248 


Under $5.000 






$10 000 under $15 000 


10 467 365 


$15,000 under $20,000 




$20000 under $25000 


4.919 240 


$25,000 under $30,000 


3.215.969 


$30,000 under $40,000 


2.321.688 




410167 




37,763,189 

1.458.013 


Under $5.000 


$5,000 under $10.000 


7.343.850 


$10000 under $15000 


10,129.012 


$15,000 under $20,000 


7.965.251 


$20000 under $25 000 


4.919,240 


$25,000 under $30,000 


3.215,969 


$30,000 under $40,000 


2.321 ,688 




410,167 




6,620,130 





Fcx)tnote(s) at end of table. 



56 



Individual Returns/1984 



Table 1.6 — Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income — 
Continued 

(All figures are estimates based on samples — money amounts are In thousands of dollars) 



Size of adjusted gross income 


Exemptions 


Taxable income 


Child care credit 


Political contributions credit 


Earned income credit 

used to offset income 

tax before credits 




Number o( 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(21) 


(221 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 




47,715,803 

7,377,642 
11,533,748 
10,539,450 
7,656,292 
4,754,733 
3,183,805 
2,300,668 
369.465 

34,129,851 

703,952 
5,325,427 
9,683,233 
7,608,568 
4.754,733 
3.183.805 
2.300,668 

369.465 

13,585,952 


47,715,803 

7.377.642 
11.533.748 
10.539.450 
7.656.292 
4.754.733 
3.183.605 
2.300.668 
369,465 

34,129,851 

703,952 
5,325,427 
9,883,233 
7,608,568 
4,754,733 
3,183,805 
2,300,668 

369,465 

13,585,952 


17,266,323 

2.537.417 
4.609.528 
3.669.764 
2.782.828 
1.612.945 
1.016.740 
712.462 
124.639 

13,563,606 

644.294 
2.935.154 
3.742.498 
2.774.874 
1.612.945 
1.016.740 
712.462 
124.639 

3,702,717 


188,041,996 

4,302,33V 
23,410,309 
37,003,722 
40,647,780 
31,348,659 
24,640,893 
21,656,042 

5,132,253 

179,030,884 

1,943,632 
17,620,392 
36.222.924 
40.566.088 
31.348.659 
24.540.893 
21.656.042 

5.132.253 

9,011,113 


1,968,685 

•7,954 
457,369 
524,977 
433,416 
267,176 
165,749 
106,378 

•5,666 

1,503.362 

103,403 
429.528 
425.462 
267.176 
165,749 
106,378 
•5,666 

465,323 


772.402 

•449 
121,724 
240,300 
199,423 
98,129 
64,915 
43,895 
•3,568 

617.538 

27,954 
187,282 
191,795 
98,129 
64,915 
43.895 
•3,568 

154,865 


569,855 

•35,793 
115.339 
115,334 
153,605 
71.741 
34.634 
37.107 
•6.302 

542,013 

•27.839 
95.451 
115.334 
153.605 
71.741 
34.634 
37.107 
•6.302 

•27,842 


27.565 

•1,285 
4,765 
4,733 
6,047 
3,716 
1.954 
2.511 
•556 

26,364 

•1,058 
3,790 
4,733 
8,047 
3,716 
1,954 
2,511 
•556 

•1,201 


1.559.050 

71,586 
1,487,462 

664,193 

664,193 



894,857 


206.500 


Under $5 000 


4.108 




202.392 


$10000 under $15000 




$15 000 under $20 000 









$25 000 under $30 000 





$30 000 under $40 000 











89,366 


Under $5 000 




$5,000 under $10,000 


89.366 






$15 000 under $20 000 









$25 000 under $30 000 





$30,000 under $40,000 










Nontaxable returns, total 


117,135 


















Income tax after credrts 


Taxpayments 


O/erpayment refunded 


Tax due at time of filing 


Size of adjusted gross income 


Number of 
returns 


Amount 


Total 


Income tax withheld 


Number of 
returns 


Amount 


Number of 
returns 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Amount 




Oil 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 




13,563,606 

644.294 
2.935.154 
3.742.498 
2.774.874 
1.612.945 
1.016.740 
712.462 
124.639 

13,563,606 

644.294 
2.935.154 
3,742,498 
2.774.674 
1.612.945 
1.016.740 
712.462 
124.639 


21,419,236 

52.696 
1.150.681 
3.298.312 
4.593.720 
4.079,497 
3.581.919 
3.605.642 
1.056.369 

21,419,236 

52,896 
1,150,881 
3,298,312 
4,593,720 
4,079,497 
3,581,919 
3,605,642 
1,056,369 


17,621,799 

3,177,747 
4,382,829 
3,822,038 
2,774,874 
1,610,471 
1,016,740 
712,462 
124,638 

13,254,893 

548,845 
2.772.091 
3.702.726 
2.766.920 
1.610.471 
1.016.740 
712.462 
124.638 

4,366,906 


28,232,818 

619,745 
2,864,051 
4,924,179 
5,917,363 
4,869,381 
4.123.916 
3.870.046 
1.044.137 

26,868.040 

174,156 
2,047,928 
4,826,335 
5,912,141 
4.869,381 
4,123,916 
3,870,046 
1.044,137 

1,364,779 


17,621,799 

3,177,747 
4,382,829 
3,822,038 
2,774,874 
1,610,471 
1,016,740 
712,462 
124,638 

13,254.893 

548,845 
2,772,091 
3,702,726 
2,766,920 
1,610,471 
1,016,740 
712,462 
124,638 

4,366,906 


28,232,818 

619,745 
2,864,051 
4,924,179 
5,917,363 
4,869,381 
4,123,916 
3,870,046 
1,044,137 

26.868.040 

174,156 
2,047,928 
4,826,335 
5.912,141 
4.869.381 
4.123.916 
3.870.046 
1,044.137 

1,364,779 


16,373,681 

3,257,293 

4,267,494 

3,515,800 

2.493,556 

1 .424.933 

828.734 

512.076 

73.795 

11,788,027 

505.097 

2.561.302 

3.396.486 

2.485.602 

1 .424.933 

828.734 

512.076 

73,795 

4,585,654 


8,232,920 

984,004 

2,255,239 

1,696,656 

1,394,304 

860,197 

599,141 

379,031 

64,349 

5.991.949 

128,419 
972,919 
1,596,812 
1,389,082 
860.197 
599.141 
379,031 
64.349 

2,240,970 


1.761,173 

139,197 
365,898 
342,033 
269,272 
185,537 
186,006 
200,386 
50,844 

1,761,173 

139,197 
365.898 
342.033 
289.272 
185.537 
188.006 
200.386 
50.844 


543.146 




7,159 


$5 000 under $10 006 


75,872 


$10,000 under $15.000 


70,789 


$15000 under $20 000 


70,661 


$20 000 under $25 000 


70 312 




57,144 


$30 000 under $40 000 


114,627 




76,581 




543.146 

7,159 


Under $5.000 


$5 000 under $10000 


75,872 


$10 000 under $15 000 


70 769 




70,661 




70,312 


$25 000 under $30 000 


57 144 


$30,000 under $40.000 


114,627 




76 581 











'Estimate should be used with caution because of the small number of sample returns on which il is based. 
NOTE: Detail may not add to total bet^ause of rounding 



Individual Retums/1984 



57 



Table 2.1 — Returns With Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and 
Tax items by Size of Adjusted Gross Income 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 





Numtier 

of 
returns 


Adjusted 
gross 
income 


Salaries and wages 


Interest received 


OMdends in AGI 


Business or Profession 
net income less loss 


State income 
tax refunds 


Size of adjusted gross income 


Numtwr 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Total 


38,203,092 

709,740 
1,647,429 
2,660,557 
3,649,698 
4,182,232 
4,771,338 
4,520,163 
4,316,851 
3,066,385 

2,270.082 

1.577.534 

1.067,166 

1,742,173 

1,012,677 

748,036 

197,310 

28,967 

14,754 

36,295,795 

1,907,297 


1,439,739,884 

2,151,942 
12,589,196 
33,443,611 
64,114,376 
94,513,163 
131,124292 
146,861,350 
161,498,260 
130,061,297 

107,365,621 
62,634,218 
62.331.174 

115,611,984 
86,238,996 
98,246,390 
56,856,985 
19,561,629 
34,535,401 

1,416,656,647 

23,083,237 


33,430,919 

285,321 
886.233 
1.905.874 
3.025.706 
3.742.036 
4,469,901 
4,283,417 
4,080,948 
2,888,704 

2,117,291 

1,497,403 

994,228 

1,571.294 

663.402 

623.480 

159.681 

23.870 

12.130 

32,353,219 

1,077,700 


1,189,485,580 

1.216.480 
7.432.400 
23.497.418 
50.364.492 
80.580.162 
118.831.390 
135,721,772 
149,097,194 
119,585,950 

97,105,684 
75,419,767 
53,997,041 
95,557,919 
64,576.462 
66.544,371 
33,570,755 
8,485,952 
7,800,370 

1,171,696,566 

17,789,014 


31,969,770 

616.755 
1.310.105 
1.943.891 
2.711,097 
3.176,690 
3,773,634 
3,719,462 
3,795,285 
2,760,577 

2,079,356 

1,475.634 

1,017,396 

1.649.081 

974.170 

729.039 

194,221 

28,707 

14,670 

30,408,668 

1,561,102 


105,501,492 

1.292.559 
3.285.389 
5.091.262 
7.461.509 
6.995.958 
6.190.073 
7.069,049 
8,039,097 
6,041,098 

5,789,634 
4,423,149 
4,535,287 
9,174,091 
8,156,575 
9,710.274 
6.747.058 
2.050.804 
3.446.525 

100,366,160 

5,135,332 


9,219,787 

244711 
405.454 
493.656 
691 ,709 
698,957 
670,486 
630,508 
636,238 
734,304 

611,414 
473,299 
434.358 
797.915 
586,913 
513,394 
158,493 
24,723 
13,245 

8,774,053 

445,734 


39,951,281 

270,400 
720,169 
1,069,017 
1 ,388,264 
1,549,749 
1,183,217 
1,507.805 
1.890.380 
1.672.487 

1.672.510 
1,190,265 
1,633,155 
3,690,010 
4,029,774 
6,153,479 
4,585,861 
1,930,634 
3,714107 

39,001,362 

949,918 


6,596,464 

139,391 
349,296 
497,283 
642,927 
737,677 
760,801 
689,099 
625,784 
479,923 

371,880 

259,728 

182,355 

356,267 

233,140 

196,686 

59.934 

9.188 

5.105 

5,887,275 

709,189 


58,716,248 

-47.413 
902.128 
1.913.534 
2,723,543 
3,867,589 
4,642,864 
3,565,607 
3.934140 
3,532,946 

3,759,435 
2,638,576 
2,673,098 
6,906,838 
6,133,568 
7,208.461 
2.444.722 
669.537 
1.026.956 

55,517,854 

3.198.394 


16,585,085 

54,688 
401,391 
795,670 
1 ,324,553 
1,703,784 
2,221,443 
2,279.811 
2.154,839 
1,593,321 

1,130,200 

793,060 

514,706 

795,960 

401,083 

307,217 

85.258 

11.710 

6.391 

16,055,596 

529,489 


6,693,541 




18,172 




114,014 


$10 000 under $15 000 . . . 


195,359 




338,962 


$20000 under $25000 


500,915 


$25 000 under $30 000 


626,764 




718.282 


$35 000 under $40 000 


663,613 




596,343 


$45 000 under $50 000 


451,696 




356,454 


$55 000 under $60 000....; 


257,916 


$60,000 under $76,000 


493.310 




362.995 


$100 000 under $200 000 


499.548 




268,003 




76,549 




154,424 




6,455,323 


Total nontaxable returns 


238,218 




Farm net income less loss 


Sales of capital assets 
net gain less loss 


Sales ol property other 
than capital assets 
net gain less loss 


Pensions and annuites in 
AGI 


Rent net income less loss 


Royalty net income less 
loss 




Numtjer 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 




(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


Total 


1,151,318 

43,499 
85,394 
79,772 
116,281 
132,047 
126,869 
90,294 
90.315 
73.814 

60.778 
42,204 
32,254 
78,253 
33,815 
44,644 
14,165 
3,116 
1,784 

977,270 

174,048 


-4,577,093 

-231,686 
-120,735 
-316,350 
-423,835 
-273,103 

- 269,953 
-373.792 
-157.146 
-172.295 

-163.028 
-170.023 
-4,877 
-354,966 
-317,408 
-511,872 

- 325,061 
-184,057 
-206,905 

- 3,742.667 

-834,426 


8,608,758 

141.352 
325.571 
490.475 
648,089 
643,091 
668,722 
784,607 
793,754 
675,775 

569,727 
446,851 
383,292 
747.962 
566.739 
520.286 
162.391 
26.086 
13.988 

8,108,495 

500,263 


45,474,572 

182,862 
274,213 
598,770 
685,470 
626,797 
563,518 
503,811 
964,451 
924,077 

1,034,434 
803.792 
847.337 
2.871.978 
3.311.271 
6.581.106 
7.329.401 
4.739.569 
12.631.714 

44,616,835 

857,736 


1,011,670 

18,300 
49,432 
73,857 
83,520 
70,597 
87.784 
83.352 
85.476 
51.928 

60.267 
38.117 
41.409 
76.963 
61.214 
80,770 
37,968 
6,521 
4195 

879,166 

132,504 


1,470,579 

-8.863 
26.545 

-65.615 
97.021 
15.064 
79,006 
31,834 

123,683 
91,858 

100,171 
33.429 

106.097 

192,845 
-3,025 

361,175 
91,668 
53,767 

143,916 

1,491,095 
-20,516 


5,557,705 

57,400 
428,554 
669,595 
568.278 
563.711 
501.448 
492.462 
491 ,768 
392,997 

299,958 

217,289 

175,124 

281,125 

167,472 

108,604 

35,990 

3,866 

1,944 

5,160,642 

397,063 


45,294,488 

156,757 
1,725,419 
3,791,733 
4,707,411 
4,327,672 
3,792,183 
3,866,231 
4,116,248 
3,709,305 

2,998,283 

2,230.491 

1,631.992 

3.380.783 

2.052.049 

1 .743.779 

838,330 

126,932 

88,880 

43,332,247 

1,%2,241 


5,861,656 

102,222 
290,643 
438,794 
463,628 
562,851 
532,696 
515.609 
522.660 
445.450 

349,903 

284,829 

199,930 

417,424 

317,141 

298,465 

95,483 

15,813 

8,1 T5 

5,355,418 

506,238 


- 13,567,565 

- 330.306 
-694.954 
-705.181 

-1.005.991 
-1,155.514 
-1.168.070 
-1.230.936 
-1.366.367 
-1.084,149 

-867,248 

-580,183 

-704,211 

-1,195,568 

- 784,455 

- 905,208 

63,771 
76,901 
69,104 

-11,410,217 

-2,157,349 


608,813 

19.444 
6.893 
29.950 
51,465 
60,994 
42,792 
56,799 
37,495 
38,584 

29,810 
32.337 
23.734 
56.981 
43.288 
51.172 
20,373 
4,168 
2,533 

574,200 

34,613 


5.272.795 


Under $5.000 


46,416 




17,460 


$10000 under $15000 


76.935 




197,526 


$20 000 under $25 000 


151,377 


$25,000 under $30,000 


187,203 




118,310 


$35 000 under $40 000 


45,852 




189,397 


$45 000 under $50 000 


116,476 




129.923 


$55 000 under $60 000 


89.280 




348,804 


$75 000 under $100 000 


493,992 


$100 000 under $200 000 


1,325,611 




819,853 


$500 000 under $1 000 000 


403,945 




513,435 


Total taxable returns 


5.119.476 


Total nontaxable returns 


153,320 




Partnership net 
income less loss 


Fami net rental 
income less loss 


Estate or trust 
net income less loss 


Small Business Corporation 
net income less loss 


Unemployment 

compensation 

in AGI 


Other net income 
less loss 




Numljer 

of 
returns 


Amount 


Numljer 

ol 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 




(25) 


(26) 


(27) 


(2B) 


(29) 


(30) 


(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


Total 


3,419,420 

63,117 
80,167 
159,350 
142,399 
204,687 
223,248 
234,740 
239,297 
223,834 

215.007 
181.420 
153.347 
364,258 
352,299 
405,967 
141,374 
22,737 
12,172 

3,168,576 

252,844 


-896,070 

-192,848 

-122,045 

-96,241 

-207,619 

-267,703 

-3,473 

-123.386 

103.373 

-147.799 

- 52.602 

30.752 

251.330 

- 426.350 

958,833 

1,111,299 

- 1 ,622,622 

-355,157 

266,187 

126,819 

-1,022,889 


221,511 

•678 
•13.210 
•19.225 
27.501 
25,522 
30,451 
•13,514 
•13,476 
•2,716 

13,848 
8.061 
11.707 
19.183 
8.723 
9.057 
4.114 
357 
166 

217,435 

4,076 


889,111 

•2.682 
•44,726 
•38,331 

21,078 
113,118 

46,423 

•32,640 

•49 

•■3.950 

34.322 

4.901 

31.624 

285,199 

41,193 

40,227 

143,030 

2,432 

10,884 

880,422 

8,690 


732,967 

18.550 
70.807 
64.420 
49.338 
43.678 
42.228 
52.320 
36,148 
36,087 

35,763 
32,712 
33,673 
62,598 
56,748 
56,595 
33,287 
4.862 
3.053 

673,535 

59,432 


5,831.498 

-26.876 
200.820 
276.806 
216.855 
207.812 
191.232 
232.392 
324.258 
280,914 

217,935 
214,414 
252,731 
465,795 
413,629 
707.112 
749.177 
292.227 
614.254 

5,701,522 

129,976 


615,534 

10,917 
40,550 
32,690 
43,776 
28,764 
68,044 
70,812 
57,151 
57,728 

56,586 
27,877 
33.767 
74.836 
70.246 
86.470 
37,757 
10,432 
7,131 

715,804 

99,730 


8,507.052 

-103,613 

-207,747 

-189,577 

-185,119 

21,775 

50.41 1 

27.157 

87.811 

171.197 

66,064 

-22,371 

42,778 

389,322 

389,941 

871 ,634 

1,398,620 

1,345,194 

4.353,576 

9,582,142 

- 1,075,090 


2,516,749 

•13,639 
102.081 
233.152 
414,062 
481,677 
407,950 
357,486 
186,398 

126,171 

76,076 

45,039 

47,090 

18.905 

6.379 

584 

•36 

•14 

2,476,431 

40,318 


3,726,483 

•3,814 
79,249 
256,967 
588,131 
739,350 
570,946 
573,416 
300,110 

206.466 

112,110 

69,198 

77,974 

33,090 

14,335 

1,105 

•168 

•55 

3,675,595 

50,887 


3,328,397 

50,595 
114,514 
190,215 
262,446 
301,498 
346,726 
341,579 
349,686 
286.403 

202,830 

173,635 

115,089 

227,692 

173,673 

134,972 

44,469 

7,745 

4.630 

3,099,224 

229,173 


4,041.664 




85,514 


$5 000 under $10 000 


-277,459 




-490.930 


$15000 under $20 000 


-54.125 


$20,000 under $25,000 


286.672 




204.166 


$30 000 under $35 000 . ... 


325.369 




141,794 


$40 000 under $45 000 


493,336 




275,055 


$50 000 under $55 000 


172,855 


$55,000 under $60,000 


-15,546 


$60,000 under $75 000 


410,747 


$75 000 under $100 000 


634,867 




745,831 


$200 000 under $500 000 


847,012 


$500,000 under $1,000,000 


120,702 




145,805 




4.521,383 


Total nontaxable returns 


-479,719 



Footnote(s) at end of table. 



58 



Individual Returns/ 1984 



Table 2.1— Returns With Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and 
Tax Items by Size of Adjusted Gross Income — Continued 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 



Size of adjusted gross income 



Total statutory 
adjustments 



itemized deductions 



Medical and dental 
expense deduction 



Numljer 

of 
returns 



Prescription medicine 
and drug expenses 



Medical, dental. 

insurance and 

transportation expenses 



Nondeductibel amounts 
(5 percent of AG!)' 



Numtwr 

01 
returns 



Taxes paid deduction 



(37) 



(38) 



(39) 



(40) 



(43) 



(44) 



(45) 



(48) 



(49) 



Total.. 



Under $5.000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000. 

$30,000 under $35.000 

$35,000 under $40.000. 

$40,000 under $45.000 

$45,000 under $50.000 

$50,000 under $55,000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000 ... 
$200,000 under $500,000 ... 
$500,000 under $1 .000.000 . 
$1,000,000 or more 



Total taxable returns 

Total nontaxable returns.. 



24,223,222 

78.274 
393.397 
860.770 
1.448.216 
2.196.541 
2.870.634 
3,165,043 
3,378,207 
2.499,191 

1,924,885 

1,369.460 

927.166 

1.501.026 

627.492 

600.645 

161.397 

21,070 

9,808 

23,531,758 



70,051,148 

190.408 
831.616 
1.560.722 
2.637.696 
3.928.027 
5,351,016 
6,662,506 
8,141,724 
6,856.781 

5,999.786 
4.992.014 
3.796.205 
7.503.083 
6.016.077 
4.767.267 
1.373.210 
265.679 
177.329 



358,876,015 

2,628,831 
8,852,576 
14,660,744 
20,792,960 
26.252,144 
33.761.818 
35.103.685 
37.590.305 
28.917.821 

23,990,605 
18.577.879 
14.521.589 
26473.427 
20,031,947 
22,525,887 
13,385,384 
3.993.889 
6.614.523 



10,675,247 

261,726 

1,174,237 

1 ,546,098 

1,682,177 

1.523.782 

1.314.340 

999.496 

800.228 

479.112 

275.468 

179,437 

141.087 

180,413 

75,491 

35,406 

6,112 

528 

109 



21,450,276 

680,839 
3,133,092 
3.364.509 
3.020.197 
2.239.126 
1 .909.633 
1.507.086 
1.639.215 

873.635 

545,521 
357,673 
389,889 
804,523 
474,028 
319.716 
166.936 
19.217 
5,442 



68,155,206 33«,465,906 
691,4641 1,895,942 20,410,109 



9,349,450 16,258,234 
1,325,797 5,192,042 



572,846 

6,968 
21.154 
86.936 
70.960 
82.335 
71.796 
71.999 
39.286 
43,431 

22,420 

13,162 

14,716 

12.542 

5,756 

8.425 

782 

135 

43 

523,345 

49,501 



157,695 10,674,134 



547 
4.310 
29.086 
25.919 
14.765 
16.863 
21.545 
13.041 
8.795 

5.290 

4.734 

4.106 

3.245 

2.692 

2.166 

467 

80 

43 

141,847 

15,848 



281 .726 

1,174,237 

1.546,098 

1.661,069 

1.523,782 

1.314.340 

999.496 

800.228 

479,112 

276,468 

179.437 

141.087 

180.413 

75.486 

35,406 

6.112 

528 

109 

9,348,337 

1,325,797 



34,607,300 

722,556 
3.575,556 
4.296,165 
4.460.756 
3,929.343 
3.690,000 
3,098,013 
3,116«64 
1,881,670 

1.191.842 

823.343 

791,279 

1 .398,605 

791,991 

541,451 

247.695 

36.342 

14.127 

28,745.539 

5,861.762 



10,675,247 

261.726 

1.174.237 

1 .546.098 

1.682.177 

1.523,782 

1,314,340 

999,496 

800,228 

479,112 

275,468 

1 79,437 

141,087 

180,413 

75,491 

35,406 

6,112 

528 

109 



13,280,474 

42,253 
446,540 
959,093 
1.463,603 
1.702,432 
1,793,771 
1,606,218 
1,469,459 
1,013,082 

648.910 

467.799 

403.213 

595.604 

319.531 

222,310 

80,812 

17,138 

8,706 



37,902,348 

567,127 
1,571,317 
2,637.278 
3.635.517 
4.176,007 
4,760,333 
4,514,106 
4,314.377 
3.057,856 

2,267.607 

1.573,930 

1 ,086,489 

1,741,811 

1,009.570 

748.035 

197.292 

28.961 

14,735 



9,349,450 12,595,619 36,084,957 
1,325,797 684,855 1,817,391 



115,245,288 

347.014 
1,521.241 
3,251,210 
5,447,614 
7,616,374 
10,405,504 
1 1 ,439.658 
12.327.917 
10.119.515 

8.365,578 
6.435.997 
5.088,136 
9,273,245 
6.992,399 
7,931,993 
4.674,709 
1.463,362 
2,343,623 

112,278,413 

2,966,875 



Size of adjusted gross income 



Itemized deductions — Continued 



Taxes paid deduction — Continued 



State and local 
income taxes 



Fteal estate taxes 



Number 

of 
returns 



General sales taxes 



Sales taxes on motor 
vehicles 



Numtwr 

01 
returns 



Personal property taxes 



(50) 



(51) 



(54) 



(55) 



(59) 



(60) 



(61) 



Under $5,000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30,000 

$30,000 under $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $55,000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000 .-. 
$200,000 under $500,000 ... 
$500,000 under $1,000,000. 
$1,000,000 or more 



30,947,100 

203,614 
925,913 
1,909,708 
2,882,951 
3,480,835 
4,048,952 
3.872,413 
3.630.527 
2.634.303 

1.936,348 

1.342.331 

936,343 

1 .459.440 

850,776 

627,450 

168,889 

23,947 

12.360 



59,279,565 

61.335 
268.696 
850.730 
1.911,684 
3.222.570 
4.904.300 
5.531,452 
6,022,941 
5,082,888 

4,311,458 
3,362,158 
2,746,755 
5,105,604 
3,960,431 
5.022.646 
3.625.262 
1.198.319 
2.100.335 



Total taxable returns 

Total nontaxable returns.. 



29,942,476 58,547,952 
1,004,624 731,613 



31,044,060 

251.879 
1.045.126 
2.023,917 
2,733,516 
3,116.362 
3,724.620 
3.764.623 
3.732.167 
2.727.921 

2.049.579 

1 .439.209 

992.809 

1,589.506 

930,607 

694,818 

186,236 

27,237 

13,928 

29,598,863 

1,445,197 



32,734,226 

190,378 
876,119 
1,541,078 
2,047.603 
2.419.513 
3.041.144 
3,283,662 
3,504,753 
2,889,734 

2,323,612 

1,777,579 

1,382,395 

2,528.330 

1.916,370 

1,868,211 

841,109 

162,367 

138.268 

31,173,278 

1,560,948 



36,203,824 

521.707 
1.430.341 
2.516.855 
3,426,658 
3,942,609 
4,533,718 
4,344,092 
4,174,185 
2,930.752 

2,194.410 

1.524.070 

1.048.861 

1.683.457 

975.882 

724.645 

190,024 

27,583 

13,975 

34,536,543 

1,667,281 



14,612,905 

75,476 

236,073 

571,225 

888,597 

1,190.590 

1.574.826 

1.653.575 

1.790.968 

1.364,566 

1,085,770 

797,978 

598,732 

1,047.252 

725.470 

664.448 

241.733 

54.863 

48.764 

14,198,175 



11,272,307 

41.315 

230.121 

533.235 

906.691 

1.222,144 

1,449,312 

1,431,477 

1,535,973 

1.034.916 

786.433 

579.658 

381.518 

586,648 

286,384 

203,883 

51,214 

7,498 

3,887 

10,932,687 



414,730 339,620 



12,762 
82,919 
158,777 
358.782 
478.950 
521.183 
569.432 
613.831 
440.752 

379.441 

292,783 

203,379 

321.516 

192.175 

162.606 

49.456 

9.562 

8.250 

4,716,049 

140,507 



10,375,439 

69,801 

305,383 

575,020 

967,572 

1,121,609 

1,206,391 

1 ,240,698 

1,173.785 

860.475 

703.430 

481.637 

358,890 

582,045 

359,716 

284,792 

67,626 

10,925 

5,644 

9,934,686 

440,763 



1,829,780 

8,724 
29.738 
61.156 
122.412 
142.643 
172,724 
196,525 
195,467 
153,005 

135,725 
96,764 
74.771 
136.966 
102.317 
105.261 
54.103 
16,437 
25,043 

1,760,945 

68,835 



8,481,579 

44,445 
213,681 
510,957 
833,810 
907.683 
990.729 
1 .096.866 
1 .009.447 
767.148 

545.495 

377,060 

272,299 

430,872 

239,683 

182,887 

47,840 

7,021 

3,656 

8.213,331 

268,248 



1,932,255 

8.339 
25.696 
68.244 
118.535 
162,108 
191,327 
205,212 
199,958 
188,569 

129,572 

108,734 
82.104 

133.578 
93.636 

108,821 
63,046 
21,813 
22,963 

1,882,013 

50,242 



Itemized deduction — Continued 



Interest paid deduction 



Size of adjusted gross income 



Number 

of 
returns 



Home mortgage interest 



Numt)er 

of 
returns 



Paid to financial 
institutions 



Numt)er 

of 
returns 



Paid to individuals 



Credit card interest 



Other interest 



Number 

of 
retums 



(62) 



(63) 



(64) 



(65) 



(69) 



(70) 



(71) 



(73) 



Total.. 



Under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $35.000 

$35,000 under $40.000 

$40,000 under $45.000 

$45,000 under $50.000 

$50,000 under $55.000 

$55,000 under $60.000 

$60,000 under $75.000 

$75,000 under $100,000 

$100,000 under $200,000 ... 
$200,000 under $500,000 ,,. 
$500,000 under $1,000,000. 
$1,000,000 or more 



Total taxable retums 

Total nontaxable returns.. 



34,514,190 

267.770 
1.172.106 
2.185,143 
3,237,091 
3,834,295 
4,481 ,683 
4,297,323 
4,081,858 
2.900.347 

2.154,068 

1,499,447 

1,008,818 

1,596,145 

910,332 

671 ,902 

176,652 

25,787 

13,223 

32,977,636 

1,536,554 



158,176,338 

1,140,688 
2,910,667 
5,674,997 
8,706.209 
11.903.431 
15.748.043 
16.462.584 
17.555,708 
13,209,264 

11,174,562 
8,683,891 
6,461,596 

1 1 ,864,448 
8,918,372 
9.568,493 
4.801.219 
1.363.739 
2.008.447 

148,492,409 

9,683,930 



26,965,426 

214.577 
779.400 
1 ,506.498 
2.248.632 
2.760.676 
3,427,414 
3,413,353 
3,392,830 
2,437,833 

1,832,569 

1 ,260,329 

861.590 

1.358.146 

764.550 

533.725 

128,013 

17.203 



25,697,267 
1,268,159 



102,110,380 

756.555 

1.933.399 

3.779.634 

5,659,295 

7,964,280 

10,911,223 

11,266,257 

1 1 ,994,887 

9.029.001 

7,606,362 
6.003.463 
4.325.236 
8.131,877 
5,743,377 
5,024,814 
1,525,635 
285,273 
169,812 

95,967,200 



26,182,270 

207,906 
733,580 
1 ,468,850 
2,161,877 
2,635.763 
3.326.429 
3.291.341 
3.309.193 
2.391,000 

1,796,450 

1,259,930 

848,391 

1,326,018 

751,825 

523.355 

125.901 

16.769 

7.692 

24,974,277 



97,401,047 

722,298 
1 ,802,845 
3.566.611 
5.284.845 
7.479.096 
10.408.509 
10.733.467 
11,511,849 
8,718,222 

7,299,497 
5,767.167 
4.175.503 
7.735.677 
5.517.167 
4.812.536 
1,444,920 
265,690 
155,148 

91,587,866 



6,143,179 1,207,993 5,813,180 



1 5.462 
71.626 
108.409 
184.284 
294,254 
245,614 
260,989 
223,262 
150,394 

138.768 

82.564 

52.622 

1 1 1 ,000 

60,227 

34,100 

7,529 

1.174 

537 

1,936,623 

106,162 



4,709,332 

34.257 
130.553 
213.023 
374.450 
485.184 
502.713 
532.790 
483.038 
310,779 

306,864 

236,297 

149,734 

396,200 

226,209 

212.278 

80.715 

19.583 

14.664 

4,379,333 

330,000 



24,528,636 

146.239 
716.825 
1,412,803 
2,087,248 
2,642,983 
3,177,203 
3,167,160 
3,126,986 
2,210,916 

1 ,656.598 

1.163.455 

774.566 

1.157.703 

617.820 

380.374 

76,714 

9,141 

3,902 

23,592,029 

936,607 



9,823,465 

54,749 

252,826 

472,968 

704,139 

925,369 

1.200,901 

1,258.389 

1.275.367 

915,986 

710,427 

551,798 

385,133 

589,751 

308,097 

171,988 

36,646 

4,946 

3.985 

9,382,186 

441,279 



26,867,649 

173.621 
731.644 
1.376,595 
2,270,028 
2,869,671 
3,488,502 
3,460,782 
3,348,589 
2,324,577 

1,814,701 

1 ,270,092 

835.675 

1 .340.977 

785.169 

587.620 

153,676 

23,524 

12,206 

25,783,154 

1,084,495 



46,242,494 

329,384 
724,432 
1,422,394 
2,342,775 
3,013,782 
3,635.920 
3.937.938 
4.285.453 
3.264.278 

2.857.763 
2.128.629 
1,771,226 
3,142,821 
2,866,898 
4,371,691 
3,238,938 
1,073,521 
1 ,834,649 

43,143,022 

3,099,472 



Footnote(s) at end of table- 



Individual Returns/ 1984 



59 



Table 2.1— Returns With Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and 
Tax Items by Size of Adjusted Gross Income — Continued 

(All figures are estimates based on samples — money amounts are In th ousands of dollars) 





Itemized deductions — Continued 








Contribution deduction 












Total 


Cash contributions 


Other than cash 
contributions 


Carryover from 
previous years 


Amount not deductible 

because of income 

limitations 




Number of 
returns 


Amount 


Under $3,000 to a 
single organization 


$3000 or more to a 
single organization 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 






Number of 
returns 


Amount 


Number 

of 
returns 


Amount 


Amount 




(74) 


(75) 


(76) 


(77) 


(78) 


(79) 


(60) 


(81) 


(82) 


(83) 


(84) 


(85) 


Total 


34,607,832 

303,824 
1,283,167 
2,300,999 
3,199,361 
3.698,821 
4.338.085 
4.175,834 
4,000,814 
2,910,719 

2,173,798 

1,526,900 

1.066.900 

1.687.810 

983.868 

731.490 

192.544 

28,368 

14,530 

33,081,208 

1,526,624 


42,119,812 

122,477 
862,084 
1,697,581 
2,436,034 
2,833,410 
3,481,559 
3,563,926 
3,620,819 
3,028,674 

2.606.681 
2.058,448 
1 ,656,402 
2,983,212 
2,360,308 
3,148,644 
2,698,122 
890,893 
2,050,538 

40,557,313 

1,562,498 


32,900,482 

292,944 
1 ,226.987 
2,224,520 
3,111,850 
3,565,628 
4,162,257 
3,993,787 
3,847,519 
2,778,242 

2,074,788 

1,451.484 

993.801 

1 .554.966 

884.520 

577.458 

131.350 

18,627 

9.754 

31,470,755 

1,429,727 


22,060,532 

118,853 
664,619 
1,222,016 
1,771,595 
2,035,513 
2,409,004 
2,337,736 
2,456,716 
1 ,805,461 

1,458,508 

1,142,872 

868,829 

1,469,539 

980.634 

835,373 

308,330 

81,042 

93,893 

21,171,957 

888,575 


2,359,538 

5,391 
41 ,594 
83,124 
108,472 
136,884 
190,042 
220,680 
208,071 
217,342 

177,945 
129,924 
105,897 
206.765 
164.236 
231.173 
102.427 
18,493 
11,078 

2,258,753 

100,785 


13,607,002 

29,061 
168,056 
338,955 
493,069 
575,01 5 
765,344 
907,011 
878,828 
962,104 

866,605 

655,006 

573,085 

1 ,072,590 

1,020,353 

1,670,483 

1,164,583 

487.142 

979.709 

13,094,380 

512,622 


8,286,775 

39,230 
188,749 
392,535 
540,967 
738,173 
838,908 
966,331 
939,681 
730,318 

653,065 

483,388 

365,909 

622,733 

398.931 

299.822 

69.892 

11.619 

6,524 

7,973,997 

312,778 


5,709,198 

15,241 
49,620 
160,325 
176.181 
225.908 
272.826 
285,384 
283,382 
231,133 

260.346 
231.286 
191.544 
399.965 
357,676 
630,465 
623.030 
315.124 
999.762 

5.560,229 

148,969 


183,630 

6,559 
28,052 
24,784 
26,246 

5,043 
14.039 

9.119 

9.937 
10.799 

3.750 
8,031 
2,573 
9,723 
5,358 
8,374 
9,250 
1,165 
828 

135,328 

48,302 


4,411,792 

4,996 
63,651 
31,253 
22,044 

7,028 
40,308 
34,193 

8,303 
43,624 

22,780 

55,299 

146,976 

49,306 

149,268 

436.316 

2.745.934 

151.572 

398.941 

4,251,244 

160,548 


95,234 

43,047 

18.137 

1.529 

12.792 

•170 

•1,622 

•5 

•128 

•689 

•83 

•1,180 

•2,065 

428 

2,053 

3.264 

7.291 

437 

314 

30,498 

64,73« 


3,668,713 




45,675 


$5 000 under $10 000 


83,863 




54,969 




26,855 




•10,055 




•5,923 


$30 000 under $35 000 


•397 




•6,411 


$40 000 under $45 000 


•13,647 




•1,557 


$50 000 under $55 000 


•26,015 




•124,032 


$60 000 under $75000 


8,188 




127.624 


$100000 under $200000 


423.994 


$200 000 under $500 000 


2.143.755 




143,987 




421,766 


Total taxable returns 


3,520,497 


Total nontaxable returns 


148,216 




Itemized deduc 


tions — Continued 


Excess item^ed 
deductions 


Unused zero 
bracket amount 


Exemptions 


Taxable income 


Size of adjusted gross Income 


Net casualty or 
trieft loss 


Miscellaneous 
deductions 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Number 

of 

exemptions 


Amount 


Number 

of 
returns 






Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 






(66) 


(87) 


(88) 


(89) 


(90) 


(91) 


(92) 


(93) 


(94) 


(95) 


(96) 


(97) 


Total 


245,831 

•5,120 
30,087 
•25,181 
26,823 
35,467 
33,860 
32,647 
19,525 
•5,191 

•6,585 

•5,917 

•5,408 

5,926 

5,524 

2,044 

464 

41 

21 

214,865 

30,966 


845,832 

•1,187 
53,601 

•58,197 
36,985 
92,644 

208,336 
87,138 
77,299 

•27,316 

•53,538 
•18,297 
•31,269 
23,678 
17,151 
20,601 
19.847 
12.241 
6.605 

651,826 

194,005 


31,454,800 

370.346 
1.054.416 
1.963.606 
2.839.074 
3.497,642 
3,984,008 
3,885,130 
3.709.263 
2.624.454 

1.954.776 

1.393.532 

943,214 

1,502,089 

884.708 

642.849 

168.370 

24.596 

12.727 

30,258,668 

1,196,132 


21,038,470 

336,627 
372,002 
614,251 
1,145.921 
1.567.159 
2.008.743 
2.043.092 
2.369,347 
1,659,416 

1,244.734 

1 .023.574 

874.296 

1.524.320 

1.249.690 

1.536.440 

824,551 

244.436 

399.868 

20,227,710 

810,759 


37,690,646 

347,326 
1,538,341 
2,628,741 
3,645,721 
4,179,758 
4,771,338 
4,520,163 
4,316,851 
3,066,385 

2,267,609 

1.577,534 

1,087,166 

1,742,173 

1,012,677 

747,855 

197,305 

28,957 

14,746 

35,795,281 

1,895,365 


241,999,894 

1,520,046 
4,557,702 
7,268,630 
10,450,289 
13,940.779 
19.220.927 
20.830.781 
23.634.908 
18.877,341 

16,486,159 
13,354,354 
10,921,876 
20,738,552 
16,706,839 
20,076,825 
12,746,436 
3,900,254 
6,767,196 

227,314,877 

14,685,017 


512,446 

362,414 

109,088 

•31,816 

•3,977 

•2,474 

•2,473 

•181 

•5 

•10 

•8 

500,514 

•11,932 


909,714 

675,694 

174,149 

•51,697 

•3,118 

•3.612 

•1.120 

•294 
•6 

•15 
•9 

884,716 

■24,998 


113,323,739 

1,153,577 
3,691,208 
6,788,544 
9,602,949 
11,384,374 
14,046,133 
14,204,003 
13,758,531 
9,966,292 

7,470,255 

5,176,338 

3,654.691 

5,698,847 

3.349.461 

2.557.694 

677.321 

95.464 

48,057 

107,436,958 

5,886,781 


113,323,739 

1,153,577 
3,691,208 
6,788,544 
9,602,949 
1 1 ,384.374 
14.046.133 
14.204.003 
13.758,531 
9.966.292 

7.470.255 

5.176.338 

3.654.691 

5.698,847 

3,349,461 

2,557.694 

677.321 

95.464 

48.067 

107,436,958 

5,886,781 


37,525,696 

484.037 
1,389,374 
2,558.017 
3.623.556 
4.163.113 
4.769.083 
4.516.434 
4.307,874 
3,063,675 

2.268.374 

1.575.169 

1,083,903 

1.739.314 

1.009.201 

745.075 

196.160 

28,687 

14,650 

36,276,618 

1,249,078 


1,089,938,899 




1,558,719 


$5 000 under $10 000 


5,749,596 




20,035,506 


$15000 under $20000 


44,346,157 


$20 000 under S25 000 


69,403,082 




97,960,722 


$30 000 under $35 000 


111,857,985 




124.197,521 


$40 000 under $45 000 


101,258,743 




83,428.837 


$50 000 under $55 000 


64.151,224 




47,805,725 


$60 000 under $75 000 


89,223,626 




66,275,208 


$100000 under $200000 


75,718,847 


$200 000 under $500 000 


43,548,465 




15,631,797 




27,787,139 




1,083,270,316 


Total nontaxable returns 


6,668,583 




Zero bracket 
amount 


Income tax 
belore credits 


Total credits 


Incon 
after 


ie tax 
credits 


Alternative 
minimum tax 


Total income tax 


Size ol adjusted gross income 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

ol 
returns 


Amount 


Numt)er 

of 
returns 


Amount 


Number 

of 
retums 


Amount 




(98) 


(99) 


(100) 


(101) 


(102) 


(103) 


(104) 


(105) 


(106) 


(107) 


(108) 


(109) 


Total 


37,525,696 

484,037 
1,389,374 
2,558,017 
3,623,556 
4,163,113 
4,759,083 
4,516,434 
4,307,874 
3,063,675 

2.268.374 

1.575.169 

1.083.90S 

1.739.314 

1.009,201 

745,075 

196,16C 

28,68- 

14,65C 

36,276,61E 

1,249,07( 


114,830,793 

1.029.510 
3.147.719 
6.975.729 
10,193,680 
12,227,682 
14,484,198 
14,256,136 
13,928,463 
10,031,461 

7,500,201 

5,215,032 

3,588.332 

5.725.087 

3.312.791 

2.439.94E 

635.07; 

92.73C 

47.02C 

111,9«4,38( 

2,866,40< 


36,814,785 

404,652 
987,855 
2,418,390 
3,567.589 
4,146.521 
4.747.257 
4.514.370 
4.306,452 
3,064,166 

2,268,277 

1,574,70{ 

1,082,979 

1,739,194 

1,008,232 

744,807 

196,011 

28,676 

14,649 

36,275,42: 

539,36! 


228,497,339 

89,302 

323,089 

1,718,055 

4,919,023 

8,856,785 

13,756,714 

17,080.778 

20.534.234 

ie.109.98C 

15.941,741 
13,051,048 
10,273,93" 
21,265,521 
18,141,50C 
25,264,469 
18,223,846 
7,298,246 
13,649,076 

227,891,374 

605,96! 


12,095,039 

39,341 

310,469 

618,964 

827,774 

1,179,507 

1,439,905 

1 ,466,064 

1,375,392 

1,055,732 

799,008 
606,246 
434,576 
771,834 
518,016 
465,215 
150,202 
23,64C 
13,15" 

11,555,677 

539,36! 


6,439,038 

1,846 
31,53C 
147,571 
227,919 
348,676 
468,769 
468,541 
475,846 
408,369 

338,381 
285,806 
202,46: 
536,836 
443,832 
763,91 
578,859 
243,136 
466,746 

5,833,07: 

605,96 


36,240,292 

380,576 
883,870 
2,275,444 
3,488.223 
4,087,707 
4.694.947 
4.475.064 
4.288,326 
3,053.99C 

2,260,956 

1,567.215 

1.080.085 

1.724.34" 

1.001.01 

739,836 

195.462 

28.61C 

14.62^ 

36,240,29! 

— 


222,058,301 

87,456 
291.559 
1 .570,485 
4,691,104 
8,508,115 
13,287.945 
16.612.237 
20.058.386 
17.701.612 

15.603.359 
12,765.246 
10.071.474 
20,728.685 
17,697,669 
24.500,55" 
17,644,98" 
7,055,10: 
13,182,32" 

222,058,30 


311,423 

437 
2,516 
1.918 
3.70C 
9.174 
5.128 
8,044 
15,53: 
26,029 

17,164 
13,05" 
18,666 
44,384 
44,266 
60,586 
32,70 
4,98" 
3,129 

311,42: 


3,923,326 

8,767 
9,915 
24,615 
30,146 
42,943 
14,426 
29.13C 
67.657 
37.178 

52.196 
73,085 
68,099 
286.139 
297.949 
768.056 
855.469 
392.62: 
864,939 

3,923,326 


36,295,795 

381,013 
885,886 
2.277.362 
3.491.741 
4.091.427 
4.696.51C 
4.476.918 
4,292.062 
3,056,53: 

2.263.666 

1.569.70C 

1 .083.83! 

1.733.53 

1 .008,689 

746,406 

196,90 

28,896 

14,726 

36,295,79S 


225,991,360 




96,224 


$5000 under $10000 


301,474 




1.595.100 


$15 000 under $20 000 


4.721.250 




8.551.058 


$25 000 under $30 000 


13.302,369 




16,641,366 




20,126,043 


$40 000 under $45 000 


17,738,790 


$45 000 under $50 000 


15,655,552 




12,838,326 


$55 000 under $60 000 


10,139,573 


$60 000 under $75 000 


21,014,824 




17,995.618 


$100 000 under $200 000 . 


25.271.586 




18,501,873 


$500 000 under $1 000 000 


7,448,377 




14,051,957 




225,991,360 


Total nontaxable returns 


- 



•Estimate should be used with caution because of the small number of sample retums on which it is based. 
"Data combined to avoid disclosure of information (or specific taxpayers. 
'Nondeductible amount for prior year returns is 3 percent o( AGl. 
NOTE: Detail may not add to total because of rounding. 



60 



Individual Returns/ 1984 



n 
V) 



CO 

S 

>• 

« 

E 

0) 



X 

i2 



u 

3 

■a 
a 

a 



0) 

E 

(0 

3 

< 

c 
a 

«i 

E 
o „ 

o ^ 

£ g 

o 
O o 

s ^ 
g s 

3 s 
o ° 
w £ 



§ i 

o g 

■O E 

N J, 

C a 

• i 



«« o 

(0 

M S 

= I 

♦ri CD 

» E 

DC S 

I « 

W S 

01 ^ 

i2 J 



r- cj 1- kf) f*- 
t^ O tt) to <D 
o> n Pi O) o> 



O) Mi c 
O) CD c 
iD r- t 



'?O)CDcy"*0D<>JO)(D'-nr 

Tcooin'-ofvj^j'-'-oc 



-ojcDtO'-tr) — o>0)tfi'-e 



(NC0O<r)'~C\ICn0)1tCCDOCD'-0)r-^tD<71CVJ' 

coinf^o — r-tMasmtotOT-OTtDoiommtDcnc 
a> T-' --" (m" »-* I f^* m '-' w' to" to o to" •> 



JO 5 5 



wwr*-Offl'-<DO) 

0)«CT(00)O0jr«. 

roinoCTJOOi^cD 
' to' f^' CO m" h~' oi 
CJ CJ P) •- 



■ m»-ifir^iD'Ci^coo> 
0)mn(Dcn(D(D':ff^ 

(DiniOO'-r-IN'^'- 
in CD' ■«■■ cm" <D Co" lO ■v' <o 



m 00 ci (D w o) 

cvj m o r^ CT CD 

Q (D ■V^ O CM CM 

(D (D cm" in --" in 

»- r- OJ o "- a) 

CO r»-_ ■» ■w^ to 

r-" ui <D c\j* cm" 



•-00'^0)Om^Otbl*^'-CDCDCO'-(OCDCO^tD^OJd-*0> I^ 

coa3iocMor^f^i/)OcoO(DuiO'-m<ocyr*-OfcfiCDCOOvr^ r*-CDeocoaor^Ooo 

r*-_^_cocD(MincDO«-otocMO)Oh-_'-cDO(Dr*-0'-cii'-cMr^ cDO)-»'vcMcocMm 

to rj" cm" o" CD r-' m" cm' o" ^-" in o' n-" ^" iri •-' ai to h-" t-" f-.' oi ci in* cd" cm" in to tti oi -tf o" --" h-" 

_ _. — ^ ,-. — ._ .. '-0 "-OCMVCMCDCOCD 



S '- CM T 



tT CM CD in *^ 



incD(D'<r-«'<Da)eotDOor--ioi-cDcoin»-in'W* _ 

— CM ^ (D » 1- <o <-_ in (o ^_ o_ eD_ in 

oj »-' f^" (vj h-" in 03 to" r-' 



J o ^ 



in CD 



(O ^ 



CM f^ 



I ^T-T-incDOJinoitO 
•-00)(D--0(0<Din 
r-^CMinN-oh-i-cn 
^" cd" ffl r-' cm" m" to in cd' 

CDCDCD'-OOr^'-CD 
CD CD V T- CO r^ o •- 
r-" r^" f^" r*-" in >-' m" cm" 



1 o CO a 
J o in 1 
3 C» CO c 
i" co' CM c 



^ I CO in , I m (0 (O 
cD^rcDf^or^* 0)(oino)0>(D'-om*-ocj>cocj)a) com ocooi 

r^eM>-CMco^ 'trincycnoJi^-^ino'-t^oh-inO'-ffl cotor^ 



J (O r^ CD O) 

* D CM O CO 



acDinfflcov^T-cO't 

rOCDOCDOCDCMCOin 
- O CD_ CD <0_ ■* O aj CM ■»! 

ai r-" CO (o" t--." ^" (D CD cd" 

»-• CMCD^CDdJinV 
00 CO 00 O CO i~ 



o in o CO CM 

00 CM 0> CD 

r- oo f^ ■w f- 

cd" r-" cd" T-" co" 

^- in r- CD CM 



o>'-^r^(00)cDa)CM 
CO r-- «)^ in oq eo_ • cd r*._ 
cS cd" en* ■^" in" in" ^" co" 



^^ I O) O ir^i-CD lOCMVO) CDh^lbcOcAcMOI^CDO 

cotnh>-cDOi<-a)cooocDcor>>cMcos tocDincD'-ocD co®cMe\jeM^-eo»-o>CD 

cowo)ina3i^cDCDr^'-r-'OtD oh- r».r*r^ • cdcdco co^■^-cD<ooo•-^^'~o 






|_E 



l-E 



■>O>CDf^O0)00h- 



'"- '"- °. '". °. '^. 

cd" co" o> cd" O) in" 

o r- •- CD CO m 

o_ c> eo_ •-_ CD o 

1^' (d' cd" ^" --* 

(D in 



til) CD r^'-mf^CMOr^cD^CMOcOin^OOTcou ._,>,, — , 

O^ OCMC0e0CDf^V0)C00)CM(D--01^'-CDr^CMrr^ina 

« (D CO CD CM ^ CO_ h- O OJ CO CM ^ ■^_ (O CD in ^ O CM a> ^ T in CD (O "- 

cm" "9* --" cd" (d cm' o" oo' cm' N-' O) V o" co" co" CO in o) oi ai ^' to o" co" in r-' cd' 

O)^ T-cDCDCOT^*- (inh-ojO'jr-cDtocDtoaocor^^cocnm 

r^CM CM'- •»^'-| CM'-i'-CD'-O) CDCOOr^COCO "-CD 



(M(DCD01CM-^00 
' ■WCD'V'-tD-ffOJ 

Tf r- in o (O to o 

S" cd" cm" --" r-" ^" CD 
CD • CD CO 



I K; 



CM 



r^ »- m (^ * 



mcOOr^'-CMCMCDCMCM 

i-TfincDO^'-'-coin 

®r--r--inr>-oo>CM»-o 

r^' id' o> (D* CD* r-" r-" cd' --' t' 

inocotomn^cMCM 

o »- "-^^ CD co_ in o_ i~_ r- 

<D CO CO o a> •- CD* 



eOCDinoDCMCM'-CD^inOtO^CDrocDCD'-^CCDCDt^-fl-'- 
CDC«JOin>-'-CJ>(Da5C»OOCOCDin'-(D'-CMhvin(O^C3>CDCM 

r>. ^_ (D ^_ r^ CM_ o r*- co co_ ^ cm r- r- n_ to_ cd_ r^_ tD_ y-^ cm (O r^_ cm k 
cd" o" oi co" lo" co" cd' r^ ai a> cm' id to' cd' r^' ^" to" m" cd" cd" r^" m" cd" iri in 
^o>'-cD^cM'~ocD c\jT-r^cMin»-mvcocDCMm'<rcD^ 
CM CMCM t- 1-1-eoin r-oor^tov CMr^ 
cm" cm* cm' cu' cm cm' 



, I coocM'Winco^o 
■ch-omTi-'Vinto 
r^OtocncDcom'- 



CDtOCgOlCDCOOO-q-CM 

cocnocD^^mr-'-v 

CO (0_ CM_ CD C0_ r^_ CD ■-_ CO CD_ 

o' ^" cm' ai v" cm" '-" in" t" to* 
eoeO'-cO'-iDino^cD 



r-_ <D_ --_ r-_ o_ 
oi ^" cm" cd" o" 

CD CD K CD CM 

OJ f^ ■v • 



in o incDCMcotoc\jo>ocMtDOCDr^i*-cotD cm cd otDcDin«-inor*- ■ O V cd i f^ cd <d t- 
oico coina>cDa>cMCMh>coincboao^tor^<scoin(scocM(DincM'>- cocdcm cocoooto 
to^ i-_ in to_ co_ CD 03_ ao_ tD_ ^-_ co_ eD_ CD oo_ V V CM T- ^ m CD in CM o> CD o CM V ^ »- cd v in cm cm 



. fincMCMa>cocMOCM(ncMcotDi-cMcDincDin(Oin%. 
OCM^»-inr^r^cD»-^tDr^'-oincDf^inoo*-cor-" 

Vi- I I'CMCM T-CM'-CDCOCD**-!^ 



1 CO'-'fl-tbtDinTrCMtD 

oi'-tocDT-r^'j-T-co 

OVt5)CMC3JOr-~OCM 

cm" CD to' in ■>!■' CM r-" o" en" 
inr^cMcor^mcococvj 

CD TT-^CDr-.-^T'-CO 



CD '-_ 0_ c6_ >-_ 0> h-_ tD_ 

to ^ cd' o" co' CD 1-" to" 

00 CM en m c» ■ cd 



r^.CMCDT-f^tooj-^i^otDocMCM'-tnT-ojcDr-.cMoocDOCMr^ I COCO m 

COr-CD'-r^CDCDCDCOOl-^i-intOCMeOOCMOJtOtOCMr^-h-CDCO CDtOO) 

CM v_ CM o> CD CD r-. r^ c» T- in ^- ^- CM »-_ CD r^_ CD o) *- O) en in '- <D CD r^ o o 

in to" ^' o" ai in cm' in --' cd' cd" o' cm" V^ en" V '-" cd" ^" cm" o ai r^ v' co" en •-" o" m" 



■* o) m CM 



I oaoT-OT-eoino) 

^m r* »- CM T- CO in 
■o- CM o ■v CM to CM 
TT 7-" ^" r-" ■«■" en" o' to o 
to totom'-inini- 

CM CM CM CM CM »- 



^ ^ ^ CO CD 

r- to CD tn p- 
cd' CD* r-' c\j r-' 

O) 1— CD CO ^ 
CO O CO CM T- 



CD CM inojcMinocDODOh-O'-oooocDCMinoicD^f-r^intDr^ T 

csi-rt to-^r-o)»-o>oeMtDO)coh-cDcoinoinocoo>cocDasencn 

tDv cncDeocMiDinr^r--tDO)oocMcDcO'-0)i*-co(OinoocMooin 

cm' cd' t' en cm' cd" '*" i^" o o" cd" cd" h-" -m-' oi »-' in cm" en cm' cd" o cm" tt" --" m" to' 

CDO •-CDinCMOOT-0)OCD'«CDO©^^-CD0)tDOenCD'-CDCD 

CD_ CM CD in CD_ to <q o ^ r* ^_ CM o cm '-_ ^_ cm_ cm_ cd «-_ ^ in o cd to •- v 

ai ai (D CM T-" ^" T-" V* cm" r~' V cd' cd' o" cd' cd" t-' V cd" ^' o" cd" in »-' 

m CD CTi- I tOCM (D'-0)CDCDi-0) 



1 0>CMCMTfinCDCD>- 

I ■<I»-CMr^CDin'<TCD 

ODCMODCOinCD'— O) 

cm' en r^* ^" to" cd" cm" co' 
toeorv.^-ootO'ff-q' 

O in ^ Tf ^ CD CD 



'J-eOtftr^CDOOCDCDCM 

r-tDeMCDa5(no)CDino) 
or-cMcn'-in'--^0)CM 



cu in T 



CD 



to O) f 
tJ) CD p 
CM t^ a 



'J CD r- to V 



to o 
CM to 
o) to 



3 m CM u 
1 in T >■ 
3 CO O li 



CM oy CM •- 



) r- CD f^ V tn 



•- m 1.-J -^ I.M TT U) I 

r^ CD CD O CM O CD 

N. tn CO in in CM CM 



inp-incMtO'-cMtOinf^omT- 
ineninf^^co^cMCMCM^h-oo 

tDtOr^^CMCMinCMf^-'T'-COCM 



i/)cnino)0>N-oo) •^^coen^incMcDtOf-- 
^eoooir-r-too 



r- r*- f^ in u 



I ui u) uj en o) r^ t:> en 

h-CDCOtOinCMCMO 
OCDOOh-tOOCMO 

oi cm' cd' cd' ai r-' cm o" 

tOCDCO^CMOlT-r- 

aa to tD_ CO r^_ cm o)_ 
(o ai cd' ^' CM cm" 

CM 



in ■■- 7- CD o 

D en en 

ft to .- 
li to" cm' 



0)i^O)o>inin-'-0(OCMcDcD^cDtDenr>-mtoeococMCMO^v 
r^or^eocooai-r*-OJinoiffltD^invTf«-r-.cDCDT-cD^-0)'- _ 

.... rOO^CDT-CMinOOCMCMCDODCD^COf^ 'OOO'-CDt' 



■JOin-^rmr^'-OT 



? §; 



lO'-o^r^cMOJtD'-h-r-tD'-'-totou 

ocDi*-o>cor-eoencDor*.CM^in^tD^. _. -. ,.,_._ 

oinvcMmcMCDcooDininr«-ooinr*-«-co^CM--'-tDOOJO) 



J to <D <D CD 

g m en CO i^ 

m •- CD CD 



r^»-tDocMinmeoT 

CDOCMtOCMr-l^h-tJ 
0_ CD CD_ CD_ O y-^ O) ^_ U 

o' cd' cd' •-' •-" o" r-" to" c 

'-incMtninioDr*-T 

o oi_ 0)_ in N-_ ^_ CM_ c 

CMCDinCD^'— CD^ 

CM CM CD in o -^ ■' 



CO to 
o o> 
in cm" 



o en r^ r*. 
o oi en" 
CD to >- 

^ Ol CM 






T^ h- V'tointDcD'-or^^ajenr-cMCMTj-T-cMr^oDOCMT-ococD 

too> entDr-Oin'---cMtDcD'-Tro)CMoin»-cn^^tncDcDO^^ 

CD_o_ o>h>._tDi-«-tocoin^a)intDr^cDCMO'-ffloCMCDT-co(Oto(D^ 

CD CD o> to »- r--' 1- cd' »- o> cm' in" T- to* a" ci CD ■v v cd" in cy ^' r^' in" -w-' o* cm" 

CMr- CMr-i-miDocM'-cDi-in'-CMCMcotDr^oi^O'-o^intnT- 

to O) CD CM o in CO to CM ■M'_ r^ CO ^_ in CD CM T- in -fl CM to O) m to CM ^ to in 

■«■* --* cd" cm" ^' iri iri cd' "-* cm' cd" ^' •-' cd' o h-" v" ^" t-" r." 

CM*- CDf-CTCDCD CDCD 



(DOOT-mT-cvjp^ 


CMCvjTrr^incor-iOmtD 


(vjcj)aJOO)(o»-v 


117 
240 
311 
295 
897 
735 
550 
122 
393 
906 


t^ w Tf CM n CO 


S SSSS^'S" 







3i 



11 



= 5 
SI 



a 



Individual Retums/1984 



61 



Table 2.3 — All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income 

(All figures are estimales based on samples — money amounts are in thousands of dollars) 







Number 

of 
returns 


Number 

of 

exemptions 


Number 

of 

exemptions for 

taxpayers 


Exemptions for age 65 or over 




Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Size ol adjusted gross income 


Number 

ol 
returns 


Amount 






(t) 


(2) 


(31 


(4| 


(51 


(6) 


(71 


(81 


fotal 


99,438,708 

17,243,445 

16,448,678 

14,061,086 

11,484,459 

8,815,390 

7,635,404 

6.020.636 

5.054.470 

3.485.297 

2.477.744 

1 .683.504 

1.156.369 

1.617.629 

1 .049,444 

761,193 

199,711 

29,215 

14,834 

81,639,509 
17,799,199 


240,886,327 

26.324.019 
33.213.263 
31.804.454 
28.332.765 
23.170.012 
22.060,087 
18.595,453 
15,956.572 
11,159.013 

8,113.106 

5,470,952 

3,854,884 

5,922,702 

3,478,974 

2,601,677 

683,937 

96,198 

48.269 

201.014.344 
39.871.983 


146,947,849 11,891,145 

19,579.884 1.241.201 
20,592.570 3.002.674 
19,023.468 2,334.497 
16.842.405 1.610.830 
13.984.733 969,087 
12,884.487 587,173 
10,706,435 424,228 
9,322,811 374.531 
6,534,590 276,148 

4,726,126 227.439 

3.224.112 138.166 

2.208.053 126.907 

3.450.549 214.645 

1.986.144 157,989 

1,435,533 142,142 

364,678 52,171 

54,073 7,125 

27,198 4,192 

123.731.354 9.888.880 
23.216.495 2.002.265 


15,890,548 

1,567.319 

3.759.594 

3.140.716 

2.264.024 

1.324.370 

820,987 

560.618 

499.715 

385.795 

326.419 

198.210 

187.530 

301 .609 

238,476 

219,864 

78,326 

10,703 

6.273 

13.116.360 
2.774.188 


258,302,843 

977.148 
22.561,605 
28.658.005 
27.913.313 
21.624.565 
16.011.678 
13.724.911 
14.030,719 
11,648.649 

10.744.38^ 
7.210.327 
7.284.232 
14.216,749 
13,412,212 
18,884,999 
14,724.442 
4,819.407 
9.855.500 

249.840.588 
8.462.255 


9,888,880 

184.671 

2.246.132 

2.204.142 

1.579.076 

959,185 

584,621 

416,406 

369,578 

276,148 

227,439 

138,166 

126,698 

213.952 

157.400 

141.867 

52.102 

7.111 

4.187 

9.888.880 




42,054,995 




36.860 




636.301 


S10000 under S15000 


1.674.089 




2,272,859 


$20 000 under $25 000 


2,222,467 


825 000 und9r $30 000 


1,921,687 




1,809,122 


$35 000 under S40 000 


2.071,546 




1 .926,088 


$45000 under $50000 


1,971,468 




1,312,599 




1,451,514 


$60000 under $75 000 


3,149,143 




3,293,582 


$100 000 under $200 000 


5.509.569 




5.013,893 




1 .870.068 




3.912,143 




42.054,995 


Total nontaxable returns 


— 




Exemptions for dependents 




Total 


Exemptons for cfiildren at tiome 




Number 

of 
returns 


Number 

ol 

exemptions 


Adjusted 

gross income 

less deficit 


Total income fax 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number 

ol 
returns 


Amount 


Number 

ol 
returns 


Amount 




(9) 


(101 


(111 


(121 


(131 


(141 


(15) 


(16) 


(171 


(18) 


Total 


39,166,859 

2,897,503 
4,413,000 
4,767,479 
4,675.744 
3.981.389 
4.126.629 
3.598.921 
3.041.908 
2.124,803 

1,514,201 

1,048,292 

718,476 

1,096,088 

596.414 

438.506 

106.099 

14,518 

6,889 

32,590,041 
6,576,818 


77,865,213 

5,168,796 
8,797,463 
9,608.250 
9.190.543 
7.846.539 
8.342.244 
7,328,400 
6,132,938 
4,237,520 

3,055,614 

2,046.156 

1,458.624 

2.169.191 

1.250.292 

944.149 

240.380 

31.368 

14,746 

64,036,595 
13,828,618 


1,093,191,86 

- 10.939.84 
33.392.77 
59.651.55 
81.735.60 
89.663.69 
113.339.87 
116.830.24 
113.771,92 
90,084,23 

71.590.88 
54.930.43 
41.164.29 
72.752.19 
50.832.68 
57.853.75 
30.893.96 
9.754,67 
15.898,9C 

1,067.869.32 
25.322.54 


3 32,590,041 

2 45,671 

1,503.159 
5 4.309.362 
9 4.532.723 
8 3.911.847 

1 4,058,917 

7 3,570,113 

8 3,028,293 
8 2,117.486 

5 1,508,575 

4 1.041.503 

3 715.353 
8 1.088.590 

2 593.919 
7 437.334 

105,852 
7 14,472 

4 6.872 

2 32.590,041 

1 — 


145,920,567 

275.996 
398.130 
2.913.100 
5.813.355 
7.606.606 
10.970.032 
12,731,699 
13,419,256 
11.616.800 

9.851.492 
8.111.199 
6.325.782 

12.399.067 
9.826,175 

13.911,724 
9,630,572 
3.648.206 
6.471.378 

145.920.567 


36,790,984 

2.756.714 
4.050.267 
4.363.463 
4.305.876 
3.751.031 
3.851.652 
3.401.697 
2.955.064 
2.057.319 

1.466.210 

993.926 

685.878 

1.044.498 

568.175 

416.004 

101.088 

13,610 

6,312 

30.443,161 
6,347,823 


71,642,030 

4.895.045 
7.886.274 
8.572.171 
8.288.751 
7.164.813 
7.746.998 
6.833.756 
5.822.764 
3.989.147 

2.877.605 

1 .889.004 

1 .367.266 

2.002.121 

1.160.726 

879.261 

224.468 

28.651 

13.209 

58.725,638 
12.916,392 


1,034,543,490 

-10,559.798 
30.544.017 
54.603.075 
75.218.684 
84.499.880 
105.809.744 
110.425.831 
110.508.787 
87.229,835 

69,328,822 
52,077.253 
39.286.666 
69.295.320 
48.389.351 
54.848.413 
29.441.373 
9.129.204 
14.467.032 

1 ,009,955,267 
24,588,222 


30,443,161 

28,451 
1,219,868 
3,918,813 
4.167.547 
3.685.136 
3.786.782 
3.375.365 
2.941.450 
2.050.002 

1 .461 ,086 

987,487 

682.755 

1.037.001 

565.862 

414.835 

100.854 

13,569 

6,297 

30,443,161 


137,114,413 




264,690 


$5 000 under $10 000 


302,712 




2.547.634 


$15 000 under $20 000 


5.198,054 




7.057.653 




10.018.826 


$30 000 under $35 000 


11.864.612 




12.952,987 




11,176,912 




9,487,824 


$50 000 under $55 000 


7,626,130 




6.006,836 




11.743.717 


$75 000 under $100 000 


9.329.071 




13.117.559 


$200 000 under $500 000 


9.167.626 


$500 000 under $1 000 000 , . 


3.415.712 




5,835,858 




137,114,413 


Total nontaxable returns 


— 




Exemptions for dependents — Continued 






Exemptions 


(or children aw 


a from tiome 




Exemptions (or parents 


Size of adjusted gross income 


Number 

ol 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total inc 


ome tax 


Number 

of 
returns 


Number 

ol 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 




(191 


(20) 


(211 


(22) 


(23) 


(241 


(251 


(261 


(27) 


(28) 


Total 


1,516,680 

53,003 
128,597 
174,995 
205.169 
172.722 
168.943 
146.440 
127,586 

66,638 

62,353 

57,657 

35,028 

56.102 

31.706 

23.423 

5,074 

792 

462 

1.382.891 


2,265.873 

83,737 
219.338 
238.249 
330.620 
245.469 
238.990 
231.713 
173,167 

99,281 

89,035 

85.423 

47.692 

84.456 

51.840 

36.582 

8.201 

1,342 

739 

2,024.214 


47,545,1! 

-832.1; 
968.4E 
2.192.0: 
3.641.1: 
3.896,7 
4,649,3C 
4,758,3" 
4.797.2 
2,817.0E 

2.917.9' 
3.032.9S 
1.991.6^ 
3.776,5- 
2.711,6S 
3,007,0 
1,445,7! 
551,1- 
1,222.0 

47.384.9 
160.2. 


6 1,382,891 

6 1,337 

5 69.710 

7 166,567 

2 201,797 
7 168,524 
4 164,656 
1 145,581 
9 127,585 

6 66.638 

7 60.670 
57.476 

34,823 

8 56,102 

9 31,705 

3 23,421 

1 5,053 
1 788 

(2 458 

1,382,891 
>6 — 


7,525,315 

10,648 
18,786 
136.478 
334.465 
389.288 
560.900 
639.982 
619.610 
389.831 

448.638 
465,816 
321.418 
686.453 
535.144 
768.816 
453.506 
206.161 
539.373 

7,525,315 


1,467,589 

88,206 
213.852 
270.457 
179.015 
154.214 
155.732 
104.311 
47,634 
67,313 

29,816 

38.516 

24.914 

46.633 

22.776 

18.381 

4,555 

786 

478 

1,242.923 
224,666 


1,679,969 

117.226 
235.529 
310.228 
204.586 
185.010 
166.370 
116,424 
52.324 
80.603 

37.299 

43.572 

27.940 

51.633 

24.703 

20.754 

5,326 

893 

549 

1,405.865 


39,108,497 

-133.560 
1.711.681 
3.354.333 
3.114.427 
3,461.643 
4.275.783 
3.399,921 
1 .783.209 
2.855.132 

1.414.749 
2.020.596 
1 .432.658 
3.115.139 
1.940,127 
2.445.248 
1.306.046 
530.377 
1.080.986 

37.628.188 


1,242,923 

8,038 
123,347 
242,615 
168,047 
146,699 
153.447 
100.726 
46.956 
67.313 

29.816 

37.847 

24,745 

46.450 

22.776 

18.296 

4.544 

783 

477 

1.242.923 


5,334,373 




5,212 




47,569 


$10 000 under $15 000 


191,679 




220,208 


$20000 under $25000 


279,665 


$25 000 under $30 000 


449,386 




368,344 


$35 000 under $40 000 . . 


193.660 




365.789 


$45 000 under $50 000 


182,964 




297.361 


$55 000 under $60 000 


219,264 




525,289 




365.928 


$100,000 under $200.000 


602.414 




400.61 1 


$500 000 under $1 000 000 


197.064 




421.965 




5,334,373 


Total nontaxable returns 




33.789 


241 


.659 




274.104 


1.480.309 




JZ. 


— 



Footnote(s) at end of table. 



62 



Individual Returns/1984 



Table 2.3 — All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income — Continued 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 



Size of adjusted gross income 



Exemptions for dependents — Continued 



Exemptions for other dependents 



Adjusted 

gross income 

less deficit 



Total income tax 



Numtwr of exemptions other ttian age or blindness: Total 



Adjusted 

gross income 

less deficit 



Total income tax 



(32) 



(33) 



Total 

Under $5,000 

$5,000 under $10.000 

510,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $35.000 

$35,000 under $40.000 

$40,000 under $45.000 

$45,000 under $50.000 

$50,000 under $55.000 

$55,000 under $60.000 

$60,000 under $75.000 

$75,000 under $100,000.... 
$100,000 under $200,000.. 
$200,000 under $500,000 .. 
$500,000 under $1,000,000 
$1,000,000 or more 

Total taxable returns 

Total nontaxable returns 



(34) 



(35) 



(36) 



59.435 
293.977 
372.366 
262.561 
159.963 
140.618 
110.603 
68.230 
50.100 

37,929 

18,892 

12,340 

20,917 

10.983 

6.037 

1.873 

306 

178 

1 .396.088 
251.442 



72.788 
456.322 
487.602 
366.586 
253.247 
190,886 
146.507 
84.683 
68.489 

51.675 

28.157 

15.726 

30.982 

13.023 

7.552 

2,385 

492 

249 

1.880,878 
396,463 



35,320,834 

-36,995 
2,242.846 
4.628.573 
4,917.283 
3.550.244 
3.903.817 
3,591,877 
2,583,613 
2,114,693 

1,789,202 
992,063 
708301 

1,405.716 
940.124 
848,365 
542.900 
201.767 
396.445 

33.694.563 
1 .626.271 



1,39e,088 

7.979 
136,913 
335,998 
278,603 
1 59,962 
139,710 
110,602 
68,230 
50,100 

36,821 

18.723 

12.339 

20.917 

10.802 

6.036 

1.870 

306 

177 



3,795,876 

3.036 
41.992 
250.937 
370.530 
293.857 
385.384 
385.864 
275.158 
240.616 

227.619 
148.938 
110.180 
255.166 
191.220 
203.257 
174.746 
75,152 
162,223 

3,795.876 



99,438,708 2,139,904,356 



17.243.445 
16.448.678 
14.061.086 
1 1 .484.459 
8,815,390 
7,635.404 
6.020.636 
5,054,470 
3,485,297 

2.477.744 

1,683,504 

1,156,369 

1.817,829 

1.049,444 

761,193 

199,711 

29,215 

14,834 

81.639.509 
17.799.199 



9.899.636 
123.173.540 
174.322.711 
199.777.702 
1 98,021 ,274 
209,274,643 
195,263.778 
188,944,011 
147,745.619 

117.176.609 
88,168.418 
66.283.709 

120.594.722 
89.289.787 

100.041.518 
57.509.946 
19.729.296 
34.687.437 

2,097,045.567 
42,858,789 



81,639,509 

4.615.640 
12.474.889 
13.383.801 
11,276.871 
8.702.306 
7,547,355 
5,976,281 
5,029,623 
3,475,445 

2,471,328 

1.675.670 

1.153.035 

1.809.017 

1.045.455 

759.565 

199.284 

29.144 

14.800 

81.639,509 



301,923,057 

894.609 
5,367,814 
12,791,831 
18.491,021 
20.985.028 
23.793.004 
23.926.881 
24.678.348 
21.051.964 

17.623.277 
14.041,172 
11.057.312 
22,256,691 
18,759.377 
25,762,519 
16,775,081 
7,526.585 
14.120.545 

301.923,057 



Size of adjusted gross income 



Numtjer of exemptions other than age or blindness: 



Adjusted 

gross Income 

less deficit 



Total Income tax 



Number 

of 
returns 



Number of exemptions other than age or blindness 



Adjusted 

gross income 

less deficit 



Total income tax 



Numtwr of exemptions other than age or blindness: 



Three 



NumtJer 

of 
returns 



Adjusted 

gross income 

less deficit 



Total income tax 



(38) 



(39) 



(40) 



(42) 



(43) 



Total. 



(46) 



(47) 



41,457,268 495,665,652 32,280,750 66,564,682 



24,376,307 635,599,149 



Under $5.000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $35.000 

$35,000 under $40.000 

$40,000 under $45.000 

$45,000 under $50.000 

$50,000 under $55.000 

$55,000 under $60.000 

$60,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200.000.... 
$200,000 under $500.000... 
$500,000 under $1 .000.000 . 
$1.(300.000 or more 



13.258.254 

9.826.639 

6.836.290 

4.473.208 

2.779.084 

1 .752.602 

933.065 

593.148 

310.246 

180.323 
102,898 
78,117 
144,824 
93,018 
65,911 
24.376 
3.356 
1.909 

Total taxable returns 32.280.750 

Total nontaxable returns 9.176.518 



27.723.228 
72.548.428 
84.331.948 
77.492.135 
62.084.329 
47.743.370 
30.081.233 
22.084.572 
13.119.313 

8.551,870 
5,390,303 
4,485,923 
9,609.188 
7,947,510 
8,593,499 
6.740.306 
2.300.615 
4.837.883 

480.848.240 
14.817.413 



4.566.090 

9.482.785 

6.746.601 

4.456.126 

2.766.469 

1.745.011 

928.133 

585.909 

310.246 

180.247 
102.893 
78.076 
143.932 
92,799 
65,865 
24,319 
3,348 
1,901 



511,056 
4,661,260 
8.266.675 
9,491,135 
8,683,573 
7,347,882 
4,968.844 
3.861.148 
2.556.231 

1.718.886 
1.167.403 

999.599 
2.303.012 
2.133.363 
2.666.630 
2,169.335 

892.290 
1,946,360 

66,564,682 



2,034.900 
3.453.163 
3.578.705 
3.220.902 
2.527.161 
2.133.426 
1,701.622 
1,527,522 
1,134.378 

611,643 

549,096 

377,221 

598,063 

372,231 

266.650 

71.524 

1 1 .786 

6.314 

20.826.439 
3.549.868 



-5.105.593 
26.536.295 
44.308.028 
56.016.344 
56.821.520 
58.505.726 
55,207.752 
57.086.279 
48.071.694 

38,374,365 
28,729,729 
21,636,570 
39,661,809 
31.569,402 
34,890,084 
20,539,042 
7.983.171 
14.766.931 

627.055.042 
8.544.107 



20,826,439 

42,587 
2,165,232 
3,431,462 
3.169,845 
2,493.759 
2.120.003 
1 .688.533 
1.523.028 
1.131.843 

810.929 

547.874 

377.051 

597.641 

370.956 

266,236 

71,389 

11.767 

6.304 



99,065,316 

1 1 5.830 
555.483 
2.613.417 
4.679.970 
5.686,838 
6,813,365 
7,186,428 
8,019,145 
7,458,236 

6.296,782 
4.934.854 
3.898.321 
7.867.517 
7.042.189 
9.542.678 
7.175.269 
3,105,518 
6,073,476 

99,065,316 



12,906,908 353,905,219 



10,764,732 49,059,028 



965,701 
1.476.674 
1.553.950 
1.572.891 
1 .376.059 
1 .282.058 
1.210.051 
958.829 
678.609 

510,926 

372,1 

240,464 

377,993 

171,352 

123,978 

28,238 

4.533 

2.214 



-3,280,294 
11,159,081 
19,431,772 
27,299.506 
30,987,167 
35,093,161 
39,309,926 
35.733.288 
28.796.953 

24.203.429 
19.479,402 
13,763,839 
25,102,289 
14,634,342 
16,182,344 
8,027,754 
3,064,262 
4,916,998 



1,926 

522.613 

1 .439.677 

1,529.946 

1,352,191 

1,253,682 

1,206,091 

953,530 

674,865 

509.206 

368.679 

240.462 

372.140 

1 70.876 

123.748 

28,171 

4,518 

2,211 



10,764,732 346,001,089 
2,142,176 7,904.130 



47.225 
126.337 
1.008.542 
2.011.973 
2.841.166 
3.683.230 
4.626,128 
4,468,273 
3,931,309 

3.487,153 
3,080,392 
2,292,962 
4.495.325 
3.040.065 
4.061.336 
2.645.620 
1.169.246 
2.042.747 

49.059.028 



Size of adjusted gross income 



Under $5.000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $35,000 

■ $35,000 under $40.000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $55,000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100.000 

$100,000 under $200.000.... 
$200,000 under $500.000.... 
$500,000 under $1,000,000.. 
$1,000,000 or more 



Total taxable returns 

Total nontaxable returns . 



Numtwr ol exemptions other than age or blindness: 



(50) 



12,303,062 

589.336 
882.328 
1.162.370 
1.279.726 
1.260.430 
1.498.103 
1.263.956 
1.263.511 
880.644 

588.917 
426.717 
280.138 
449.638 
253.431 
172.621 
43.765 
5.122 
2,309 

10,827,006 
1,476,056 



Adjusted 

gross income 

less deficit 



396,430,684 

- 5,045.946 
6,783,363 
14,530.632 
22.484.151 
28.467.979 
41.238.957 
41,040,968 
47,377,969 
37,335,936 

27.836.414 
22.373.649 
16,048,109 
29,767,709 
21,543,518 
22.725,732 
13.339,453 
3,409.409 
5.172.682 

391.648.811 
4.781.874 



Total income tax 



Numtwr 

of 
returns 



10,827,006 

3.766 
233.761 
1.033.102 
1 .240.572 
1.239.109 
1 .469.485 
1,253.715 
1.260,496 
878.430 

586.410 
424.926 
278.742 
448,554 
252,701 
172,150 
43.677 
5.107 
2.303 



54,298,325 

170.919 
38.684 

599.655 
1.470.659 
2.249.115 
3,814,576 
4,375,080 
5,483,166 
4,701,362 

3,616,528 
3,236,561 
2,412.538 
5.001.164 
4.119.882 
5.441.896 
4.019.373 
1.266.777 
2.078.391 

54.298.325 



Number ot exemptions other than age or blindness: 



Five or more 



Numtwr 

ol 
returns 



395.254 
809.674 
929,771 
937,732 
872,656 
969,215 
911,942 
711.460 
481.420 

385.935 

232.605 

180.429 

247.311 

159.412 

132.033 

31.808 

4,416 

2,088 

6,940,582 
1,454,681 



Adjusted 

gross income 

less deficit 



258,303,652 

-4,391,758 
6,146,373 
11,720.331 
16,465,565 
19,660,278 
26,693,430 
29,623,699 
26,661,903 
20.421.722 

18.210.531 
12.195.334 
10.349.268 
16.453.727 
13.595.014 
17.649,859 
8,863,390 
2,971,840 
4,992,944 

251,492,385 
6.811,266 



Total income tax 



(56) 



6,940,582 

1.271 
70,498 
732,959 
880,382 
850,778 
949,174 
899.809 
706.660 
480.061 

384.536 

231.098 

1 78.704 

246.750 

158.123 

131,566 

31,728 

4,404 

2,081 



32,935,706 

49,579 

6,049 

303,542 

837,284 

1,324.336 

2.133.951 

2.770.400 

2.846.616 

2.404.826 

2.303.927 
1.621.963 
1.453.892 
2,589,673 
2,423,877 
4.049,979 
2.745.484 
1.090.754 
1 .979.572 

32,935,706 



NOTE: Detail may not add to total because ol rounding. 



Individual Returns/1984 
Table 2.4 — All Returns: Exemptions by Type, and Number of Exemptions, by Marital Status 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 



63 



Numtier 

o( 
returns 



Number 

01 

exemptions for 

taxpayers 



Numtjer 

of 
returns 



Exemptions for age 65 or over 



Numt>er 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Numtjer 

01 
returns 



(31 



All returns 

Joint returns of tiusbands and wives 

Separate returns of fiusbands and wives: 

Total 

Spouse filing 

Spouse not filing 

Returns of tieads of tiousetiolds 

Returns of sun/iving spouses 

Returns of single persons 



99,438,708 

47.484.266 

879,063 

854,188 

24.875 

9.355,250 

120.635 

41 ,599.494 



240,886,327 

154,855,933 

1,539,585 

1 ,445,644 

93,941 

25,150,994 

346,736 

48,993,079 



146,947,849 

94.968,532 

903,938 

854,188 

49,750 

9,355,250 

120.635 

41.599,494 



11,891,145 

6.583.170 

69.051 
69,051 

190.247 

15,633 

5,033.044 



15,890,548 

10,582,573 

69,051 
69,051 

190,247 

15,833 

5,033.044 



258,302,843 

169.616.248 

1.948.758 
1.948.758 

3.419.956 

276.785 

83.041.096 



5,420,451 

52,922 
52,922 

150,826 

•7,674 

4,257,007 



42,054,995 

28,321,275 

478,494 
478,494 

475,932 

•29,745 

12.749,550 



Exemptions (or dependents 



Marital status 



Adjusted 

gross income 

less deficit 



Total income tax 



Exemptions for children at home 



Adjusted 

gross income 

less deficit 



Total income tax 



Number 

of 
retums 



(15) 



All retums 

Joint retums of husbands and wives 

Separate retums of fiusbands and wives: 

Total 

Spouse filing 

Spouse not filing , 

Retums of heads of housetiolds 

Retums of surviving spouses 

Retums of single persons 



39,166,859 

28,673,700 

311.529 

290,669 

20,860 

8,568,038 
120,635 

1.492,957 



77,865,213 

59.209.075 

566.556 

522.365 

44.191 

15.605.495 

210.468 

2.273.619 



1,093,191,863 

933.222,682 

4,364.476 

4.066.121 

296.356 

123.093.020 

5.102.466 

27.409.218 



32,590,041 

25.306.248 

231.933 
215.054 
•16,879 

5,751,741 
94,817 

1 ,205,302 



145,920,567 

128.810.091 

610,890 
580.895 
•29.995 
11.514.499 
880,073 
4,105.013 



36,790,984 

27.928.726 

275.718 
258.836 
•16.882 
7.802.077 
120.635 
663.828 



71,642,030 

56,227,665 

499.283 
467.995 
•31.288 
13.736.360 
195.323 
983,399 



1,034,543,490 

906.220.579 

3,739,322 
3.502.414 
•236.908 
109.749.437 
S.l 02,466 
9,731,685 



30,443,161 

24,621,641 

201.264 
188.362 
•12.902 
5.061.207 
94,817 
464.232 



137,114,413 

124,383.239 

501,647 
478,361 
•23.286 
10,006,437 
880,073 
1,343,017 



Exemptions for dependents — Continued 



Exemptions for children away from home 



Adjusted 

gross income 

less deficit 



Total income tax 



Number 

of 
retums 



Numtjer 

of 
retums 



Exemptions for parents 



Adjusted 

gross income 

less deficit 



Total income tax 



Number 

of 
retums 



(201 



All retums 

Joint retums of husbands and wives 

Separate returns of husbands and wives; 

Total 

Spouse filing 

Spouse not filing 

Retums of heads of households 

Retums of surviving spouses 

Retums of single persons 



1,516,680 

779,301 

23,926 
19,948 
•3.978 
108,496 
•11.934 
593.023 



2,265,873 

1,152.723 

39.769 
31.814 
•7.955 
153,376 
•11.934 
908.071 



47,545,156 

30,167,916 

515,824 

456.376 

•59,448 

2,690.955 

•201,858 

13.948,604 



1,382,891 

707,210 

18,783 
14.806 
•3.977 
96.572 
•11.934 
548,392 



7,525,315 

4.724,412 

101.728 

95.019 

•6.709 

392.481 

•16.656 

2,290,039 



1,467,589 

721.433 

6.629 
6.629 

642.859 
•2,528 
94.140 



1,679,969 

848,838 

6,629 
6,629 

705,970 

•2.528 

116.004 



39,108,497 

26,702.447 

147.471 
147.471 

10.763.243 

•98.309 

1 .397.027 



1,242,923 

634,942 

•6,624 
•6,624 

523,122 
•2,523 
75.712 



5,334,373 

3,992,553 

•28,080 
•28,080 

1,137,070 
•11,247 
165,423 



Exemptions for dependents — Continued 



Exemptions lor other dependents 



Adjusted 

gross income 

less deficit 



Total income tax 



Number 

of 
retums 



Number of exemptions other than age or blindness: Total 



Number 

of 
retums 



Adjusted 

gross income 

less deficit 



Total income tax 



All retums 

Joint returns of husbands and wives 

Separate retums of husbands and wives: 

Total 

Spouse filing 

Spouse not filing 

Retums of heads of households 

Retums of surviving spouses 

Retums of single persons 



1,647,530 

733.268 

18,400 
15,926 
•2.474 

716,592 
•683 

178.587 



2,277,341 

979,849 

20,875 

15,927 

•4.948 

1.009.789 

•683 

266.145 



35,320,834 

21.198.836 

241,315 
172.639 
•68,676 
10.973,926 
•25.068 
2.881.688 



1,396,088 

655.601 

18.393 
15.919 
•2.474 

580.012 
•502 

141.580 



3,795,876 

2,471,218 

26.272 
17.224 
•9.047 

921.121 
•3.950 

373.315 



99,438,708 

47.484.266 

879.063 

854.188 

24.875 

9.355.250 

120.635 

41.599.494 



2,139,904,356 

1.484.206.935 

11,518.120 

11,159.177 

358.943 

135.515.497 

5.102,466 

503.561,338 



81,639,509 

42,070,953 

682,278 

661,386 

•20,892 

6,385,582 

94.817 

32.405,879 



301,923,057 

218,238,039 

1 ,961 ,034 

1,921,178 

•39,856 

13,023,264 

880,073 

67,820,648 



Numtjer of exemptions other than age or blindness: 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of exempbons other than age or blindness: 



Numtjer 

of 
retums 



Adjusted 

gross Income 

less deficit 



Total income tax 



Number 

of 
retums 



Number of exempfions other than age or blindness: 



Adjusted 

gross income 

less deficit 



Total income tax 



Number 

of 
retums 



(3B) 



(391 



(40) 



(41) 



All retums 

Joint retums of hustjands and wives 

Separate retums of husbands and wives: 

Total 

Spouse filing 

Spouse not filing 

Retums of heads of households 

Retums of sun/iving spouses 

Retums of single persons 



. 41,457,268 495,665,652 32,280,750 66,564,682 



563.519 
563,519 



787,212 
40,106,537 



7,091,057 
7,091,057 



12,422.476 
476,152.119 



446.332 
446.332 



633.841 
31.200.577 



1 ,340.283 
1.340.283 



1,508,764 
63,715.634 



24,376,307 

18,810,566 

160,507 
156,492 

•4.015 
4.408.002 

59.478 
937,754 



635,599,149 

550,984,253 

1,932,735 

1,870,147 

•62,587 

64,719,916 
1,316,991 

16,645,254 



20,826,439 

16.764.705 

118,159 
114.146 
•4.013 
3.130.913 
45.790 
766,872 



99,065,316 

69.427.948 

266.318 

256.457 

•9.861 

6,731,075 
164,821 

2,475,154 



12,906,908 

9,968,204 

77,140 
74.663 
•2.477 
2,447,772 
35,594 
378,198 



353,905,219 

309.490.825 

1 .285.062 

1.237.955 

•47.108 

34,915.997 

777.680 

7.435,654 



10,764,732 

8,805,433 

59,807 
57,333 
•2,474 
1,562,865 
27,451 
309,176 



49,059,028 

44,439,767 

210,140 

202,638 

•7,501 

3,124,862 
104,467 

1,179,793 



Number of exemptions other than age or blindness: 



Numtjer 

of 
retums 



Adjusted 

gross income 

less deficit 



Total income tax 



Numtjer 

of 
retums 



Numtjer of exemptions other than age or blindness: 



Five or more 



Adjusted 

gross income 

less deficit 



Total income tax 



All retums 

Joint retums of husbands and wives 

Separate retums of husbands and v^es: 

Total 

Spouse filing 

Spouse not filing 

Retums of heads of households 

Retums of surviving spouses 

Retums of single persons 



(54) 



(55) 



(57) 



12,303,062 

11,036,296 

58,288 
42,379 

•15,909 

1,041,338 

24,338 

142,802 



396,430,684 

375,502,857 

812,652 

632,080 

•180,572 

14,581,345 

2,939,512 

2,594,318 



10,827,006 

9,974,141 

42,355 
30,424 
•11,931 
686,966 
20,354 
103,190 



54,298,325 

52,122,666 

91 ,786 

78,340 

•13,446 

1,130,125 

597,674 

356,073 



8,395,163 

7,669,200 

19,609 
17,135 
•2.474 
670.926 
•1,225 
34,203 



258,303,652 

248,229,000 

396,614 
327,939 
•68,676 
8,875,762 
•68,283 
733,993 



6,940,582 

6,526,674 

15,625 
13,151 
•2,474 
370,997 
•1,222 
26,064 



32,935,706 

32,247,659 

52,607 
43,459 
•9,047 
528,437 
•13,110 
93,993 



•Estimate should be used with caution because of the small numtjer of sample retums on which it is based. 
NOTE: Detail may not add to total because of rounding. 



64 



Individual Returns/1984 



Table 2.5 — Returns of Taxpayers Age 65 or Over: Selected Income and Tax Items, by Size of Adjusted Gross Income 

(All figures are estimates based on samples — money amounts are In thousands of dollars) 



Size of adjusted gross income 



Adjusted 

gross income 

less delicrt 



Salaries and wages 



Number 

01 

returns 



Interest recerved 



Dividends in 
adjusted gross income 



Total net income 

less loss from 
business activities' 



All returns, total.. 



No adjusted gross income... 

$1 under $5,000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200,000.... 
$200,000 under $500.000.... 
$500,000 under $1,000,000 . 
$1,000,000 or more 



Taxable returns, total.. 



No adjusted gross income... 

$1 under $5.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25.000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100.000 

$100,000 under $200,000.... 
$200,000 under'$500,000.... 
$500,000 under $1,000,000 . 
$1,000,000 or more 



Nontaxable returns, total.. 



(7) 



(8) 



») 



(10) 



11,891,145 

123,687 
1.117.514 
3.002.674 
2.334.497 
1.610.830 

969,087 
567,173 
798,759 
503,587 
479,718 

157.989 

142.142 

52.171 

7.125 

4,192 

9,888,880 

1,071 

183,600 

2.246.132 

2.204.142 

1,579,076 

959,185 
584,621 
765,983 
503,587 
478,616 

157,400 

141,667 

52,102 

7,111 

4,187 



258,302,843 

-2.839.074 
3.816.221 
22,561,605 
28,658,005 
27,913,313 

21,624,565 
16,011,678 
27.755,630 
22,393,031 
28.711.308 

13.412,212 
16.884,999 
14.724,442 
4,819,407 
9.855,500 

249,840,588 

- 96,553 

840,517 

17,345,039 

27.100,605 

27,374,238 

21,402,539 
15,936,673 
27.329.415 
22.393.031 
28.647,353 

13,359,987 
16,849,159 
14.704,933 
4.809.696 
9.843.556 

8,462,255 



18,055 
311,875 
660,905 
704,477 
554.670 

380.347 
244.754 
344,113 
218,220 
218,308 

59.029 

68.935 

28,960 

4,460 

2,792 



538 

39,774 

618,590 

681,139 

547,200 

380.341 
244,677 
344,106 
216.220 
218.258 

58.982 
68.854 
28.924 
4.453 
2,788 

563,054 



57,324,830 

242,151 

920,238 

4,389,946 

5,453,548 

5,517,294 

5,041,554 
4,141,252 
7,172,554 
5,459,737 
6,657.550 

2.199.571 
3,924,574 
4,152,029 
958,604 
1.094,228 

54,871,249 

14,955 

104,890 

3,324,626 

5,254,754 

5.403,280 

5,038,940 
4,139,380 
7,172,362 
5,459,737 
6.649,144 

2,197,525 
3.910.655 
4,149.079 
956,253 
1,093,668 

2,453,581 



11,149,626 

101,409 

928,644 

2,769,543 

2,192,501 

1 .553.889 

924,872 
556,352 
785,281 
497,531 
476.335 

156,714 

141,426 

51.860 

7,074 

4,175 

9,438,028 

1,068 

1 73,940 

2.102.181 

2.062.146 

1.522,135 

914,970 
555,800 
772,506 
497,531 
475,433 

156,125 

141,151 

51,811 

7.061 

4,170 

1,711,598 



91,985,106 

559.515 
2,013.645 
10.196,910 
12,575,806 
12.232,558 
8,920,974 
5,921,385 
9,254.000 
7.026,806 
9.830.823 

4,062,648 
4,709,369 
2,675,660 
713,790 
1,271,014 

86,365,074 

84,086 

463,214 

6.073.602 

11.864.015 

11.899.958 

6.790.375 
5,916.168 
9.048.559 
7,026.806 
9,766,532 

4,073,930 
4,693,305 
2.667,494 
708,653 
1.266,377 

5,620,031 



4,391,134 26,279,134] 1,972,170 

22,984 
195,627 
690.791 
701,384 
674,698 



440,733 
264,639 
431,847 
326,206 
333,035 

128,414 

123,431 

46,915 

6,501 

3,929 

3,969,214 

824 

31,822 

529,433 

657,444 

663.479 

436.254 
262.087 
419.072 
326,206 
332.342 

127.825 

123,161 

46,852 

6,488 

3,925 

421,920 



142.595 

221.304 

1.048,605 

1.587.726 

1 .683.684 

1.541.333 
987.366 
2.369,281 
1 .988.297 
3.221.291 

2.344,533 
3,522,815 
2,569,751 
879,315 
1,971,041 

25,461,337 

34,539 

50,024 

819,286 

1,430.135 

1.869.691 

1.526.051 
976,216 
2,305,701 
1.988.297 
3,214.810 

2,328,126 
3.513.019 
2.560,391 
673.609 
1,969,237 

817,797 



102,104 
213,351 
263,990 
242,628 
222.678 

144,078 
93,524 
184,104 
129,069 
179,863 

64.074 

64.479 

38.843 

5,634 

3,651 

1,484,966 

1.070 

8,607 

136.038 

208.900 

211,980 

144,072 
93,486 
176.276 
129.069 
179.638 

63,465 

64,368 

38,791 

5,620 

3,546 

487,204 



5,791,428 

-2,174,282 

- 209,320 

245,201 

186,265 

262,992 

341,979 
157,655 
722,140 
527,200 
869,281 

746,026 
1,355,194 
1,079,437 

369,074 
1,312,589 

7,900,577 

-300,196 

670 

166,219 

178,429 

294,245 

344.931 
165.732 
755.794 
527,200 
890,700 

730,300 
1 ,376,496 
1,066,219 

375,383 
1,306,453 



Size of adjusted gross income 



Sales ot capital assets 
net gain less loss 



Sales of property 

other than capital 

assets net gain less loss 



Numtjer 

01 
returns 



Pensions and annuities 



Rent net income 
less loss 



In adusted 



(14) 



(15) 



(16) 



(17) 



(18) 



All returns, total 

No adjusted gross income. 

$1 under $5.000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75.000 

$75,000 under $100,000 ... 
$100,000 under $200,000.. 
$200,000 under $500.000.. 
$500,000 under $1,000,000 
$1,000,000 or more 

Taxable returns, total 

No adjusted gross income.. 

$1 under $5.000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40.000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 ... 
$100,000 under $200.000... 
$200,000 under $500,000... 
$500,000 under $1,000,000 
$1,000,000 or more 

Nontaxable returns, total 

Footnote(s) at end of table 



3,318,490 15,779,486 



31,777 
120,612 
402,809 
474,460 
516,983 

324,693 
190,175 
382,977 
256.262 
306.033 

126.832 

123.202 

46,859 

6,603 

4.013 



336.384 
115,156 
138,532 
417,411 
571 ,056 

468,502 
266.826 
742,486 
627,270 
1,461,294 

1.273.951 
2,155,401 
2,365,637 
1,299,588 
3.499.792 



2,995,440 15,282,446 



1,064 

•8,034 

297,339 

423,691 

505,785 

317,471 
190,137 
381 ,867 
256,262 
305,142 

126,251 

122,979 

46,816 

6.592 

4,010 

323,050 



153.628 
•15,662 
74,087 
366,891 
562,429 

426,270 
286,112 
707,095 
627,270 
1 ,479,303 

1,270,155 
2,154,446 
2,363,132 
1,296,785 
3,499,189 

497,040 



195,481 

16,900 
•12,084 
28,856 
23,486 
30,259 

•1,114 
•7,247 
15,661 
8,952 
20.849 

7,373 
9,499 
10,517 
1.454 
1.008 

149,214 

326 

•4.017 

•16,122 

•15,151 

29,823 

•1,109 
••23,086 

8.952 
••28.211 



9.461 
10,501 
••2.453 



239,057 6,531,198 



-68,249 

•-23,613 

26,565 

- 29,627 

114,166 

•-26 

•- 2,058 

8,672 

1,006 

55,935 

25,059 
18,775 
27,652 
15,351 
67,226 

358,879 

4,833 

•-24,960 

•29,829 

•10,634 

115,966 

•-1 



1.006 
••79.817 

18.972 

27.367 

••80.457 



14,281 

402,457 

1,587,735 

1,376,645 

982.750 

590.408 
354.073 
485,421 
306,499 
261.314 

77.437 

67.743 

20,839 

2,285 

1.311 

5,672,229 

326 

75,000 

1,162.537 

1.296,500 

965,671 

586,455 
351,562 
477,595 
306,499 
261 .304 



20.818 
••3,591 



858,969 



51,988,280 

79,598 
1,151,814 
6,801,857 
8,691,099 
7.534,019 

5,126,117 
3,833,636 
6,458,767 
4.890,417 
4,157,296 

1,211.026 

1 ,090.437 

558,841 

111,975 

91.180 

47,511,747 

5.270 

234.246 

4,924,938 

7.498,372 

7.475,105 

5.079,476 
3,829,291 
6,361,305 
4.890.417 
4,151,307 

••2,301,176 



558,249 
••202,696 



4,476,533 



6,384,644 

14,189 

370,641 

1,554,211 

1,360,533 

965,733 

576,931 
343,521 
470,416 
306,499 
255,128 

76,680 

66,414 

20,300 

2,195 

1,253 

5,562,663 

321 

71.023 

1.156,967 

1 ,280.388 

946.854 

571 .976 
341.010 
463.696 
306.499 
255,118 

••143,085 

20,279 
••3,443 



821.981 



46,356,041 

62,526 

825,525 

6,173,062 

7,808,524 

6,912,838 

4,769,220 
3,554,849 
5,505,248 
4,551,503 
3,622,567 

1,102,693 

1,013,366 

318,099 

77,813 

58.168 

43,428,738 

4,976 

196,468 

4.633.673 

7.313.392 

6.854.520 

4,723.185 
3.550.304 
5.411.080 
4,551.503 
3,620,809 

•■2,115,792 



317,592 
•135,442 



33,01 
172,529 
328,759 
325,589 
219,965 

148.621 
108.112 
140.520 
116,549 
144,295 

56,163 

54,946 

25,361 

3,734 

2.176 

1,506,218 

673 
•17,692 
213.839 
272.154 
210.312 

143,666 
105,596 
139,409 
116,549 
144,116 

56,075 

54.714 

25,321 

3.726 

2.172 

374,120 



- 239,369 

-109,014 

146,281 

522,884 

312,147 

367,199 
289,842 
149,716 
366,257 
384,262 

375,017 
392,363 
368,209 
138,664 
66,304 

3,812,764 

-16,530 
•-4,664 
150,795 
499,077 
313,105 

377,162 
226,068 
151,189 
366,257 
391,559 

377,917 
389,486 
367,833 
139,689 
85,802 

-261,981 



Individual Returns/1984 



€5 



Table 2.5 — Returns of Taxpayers Age 65 or Over: 
Income — Continued 

(All figures are estimates based on samples — money amounts are in tiiousands of dollars) 



Selected Income and Tax Items, by Size of Adjusted Gross 



Size of adjusted gross income 



Royalty nel income 
less loss 



Estate or trust 
net income less loss 



Social Security benefits 



Number of 
returns 



Numtjer of 
returns 



(211 



(24) 



(26) 



(27) 



(2B) 



All returns, total 

No adjusted gross income. 

$1 under $5.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000'... 
$100,000 under $200.000.. 
$200,000 under $500.000.. 
$500,000 under $1,000,000 
$1,000,000 or more 

Taxable returns, total 

No adjusted gross income. 

$1 under $5.000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75.000 

$75,000 under $100,000 ... 
$100,000 under $200,000.. 
$200,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 

Nontaxable returns, total.... 



341,795 

1.977 
15.889 
17.706 
50,180 
46,282 

42,906 
34,786 
28.985 
17.497 
38.820 

15,314 

20.822 

8.192 

1.466 

993 

311,731 

228 

"11.935 
43.729 
46.112 

42.906 
34,786 
28.960 
17.497 
38.815 

15.314 

20.822 

8,174 

••2.453 



35,366 

10,529 

30,294 

109.534 

202,847 

12,912 
168,846 

96,605 
186,776 
386,118 

338,898 
827,935 
492,319 
199,007 
265,705 

3,244,392 

4,349 

••-4,462 
105,408 
185,432 

12,912 
168.846 

96.555 
186.776 
365.987 

338.898 

827.935 

491.356 

"464.400 



390,747 

1.467 
•5,093 
49,002 
50,181 
37,286 

31,513 
26,504 
47,837 
29,308 
50,629 

22,053 

23.136 

13,726 

1,789 

1,223 

346,512 

144 

•3.978 

•24,031 

40,519 

33.309 

31,508 
26.504 
45,361 
29,308 



•72,160 
22,951 
•15,499 

1.220 
44,235 



3,282,153 

-108 

•1,274 

155,502 

195,897 

184,820 

115.979 
262.604 
403,660 
225,712 
473,014 

223,309 
364,397 
327,656 
136,233 
211,985 

3,054,352 

- 4,909 
•-3,200 
•52,554 
177,581 
132,686 

115,969 
262,604 
365,777 
225.712 



••692.220 

362.159 

"463.222 

211.978 
227,301 



5,643,834 

46,779 

360,732 

1,096,931 

933,853 

584,563 

473,520 
374,834 
659,784 
419,014 
393,027 

139,361 

116,816 

36,415 

5,152 

2,853 

4,936,380 

182 

74,435 

810.292 

873.070 

573.683 

468.566 
372.322 
652.617 
419.014 
392.334 

138,781 

116,724 

36,365 

5,145 

2,850 

707,254 



43,837,930 

307,008 
2,456,039 
7,727.368 
7,348,971 
4,712.503 

3.645,844 
2.744.084 
4.630.525 
3.364.496 
3.473,788 

1.340.977 

1,316,743 

473,766 

59,426 

36,369 

38,583,220 

1,723 

444,228 

5,496,796 

6.861,548 

4,608,179 

3,626,998 
2,722.299 
4.771.378 
3.364.496 
3.469.981 

1 ,330,722 

1,315,933 

473,210 

59.364 

36.364 

5,254,711 



2,215,333 

57 
•3,412 



•14,681 
•4,159 

149,585 
275.990 
654.636 
419.014 
393.027 

139,361 

116,816 

36,415 

5,150 

2,850 

2,195,252 

•10 
•3,411 

•8.231 
•4.159 

147.085 
273,478 
647,669 
419,014 
392,334 

138,781 
116,724 
36,365 
••7,991 



7,137,039 

324 
•6,889 



•28.002 
•1,087 

124,892 
345,728 

1.641,342 
1,632,445 
1,741,679 

670,456 

659,151 

237,143 

29,716 

18.184 

7,094,383 

•37 
•6,889 

•21.285 
•1.087 

124,836 

338,582 

1 ,620,650 

1,632,445 

1,739,775 

665,329 
658.746 
236,862 
••47.861 



42,656 



Size of adjusted gross income 



Total statutory 
adjustments 



Number 

of 
returns 



Exemptions 



Total number 
of exemptions 



Numtwr of 

exemptions 

tor age 65 

or over 



Returns with zero 
bracket amount only 



Number 

of 
returns 



Zero 
braciiet 
amount 



Returns with itemized deductions 



Number 

of 
retums 



Total 
itemized 
deductions 



Zero braclfel 
amount 



Number 

of 
retums 



(30) 



(32) 



All retums, total 

No adjusted gross income. 

$1 under $5.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75.000 

$75,000 under $100,000 ... 
$100,000 under $200.000.. 
$200,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 

Taxable retums, total 

No adjusted gross income. 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30,000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100,000 ... 
$100,000 under $200.000.. 
$200,000 under $500,000.. 
$500,000 under $1,000,000 
$1,000,000 or more 

Nontaxable retums, total.... 



1,873,864 

6,693 

30,670 

206,118 

238,021 

299,007 

216,402 
152,246 
256,100 
177,867 
169,061 

47,049 

47,340 

22,736 

2,859 

1,675 



286 

•1,706 

160,446 

218,659 

292,383 

213,927 
••405,830 

177,887 
169,016 



4,434,823 

17,241 

53,723 

236,717 

311,879 

554,501 

454,280 
329,155 
670,256 
530,549 
569,215 

181,071 

298,036 

153,113 

36,464 

36,618 



35,306,717 15,690,548 



7,138,420 19,420,726 



388,014 
2,991,793 
8,212.981 
6,931,124 
5,027,830 

3,000,966 
1,873,916 
2,437.976 
1.645.196 
1.572.678 

525.595 

487.624 

171.942 

24.352 

14.330 



4,282,140 29,136,787 



47,001 
47,256 
•27,254 



112,209 



2,663 

•3,435 

197,086 

276,460 

544,149 

454,184 
••996,103 

530,549 
569,075 

180,492 

297,883 

"228,061 



3.654 

367,315 

5.662.220 

6.515.005 

4.916.786 

2.968.761 
1 .668,658 
2.397,875 
1,645,196 
1.570.860 

523,274 

486.814 

171.705 

24.308 

14,316 



175,137 
1.392.182 
3.759.594 
3.140,716 
2.264.024 

1,324,370 
820,967 

1,060,333 
712,214 
667,349 

236,476 

219,864 

78,326 

10,703 

6,273 

13,116,360 

1,499 

183,636 

2,633,474 

2,962,607 

2,215,811 

1,309,515 
816,358 

1 ,040,844 
712,214 
666,442 

237,386 

219,402 

76,221 

10,684 

6,267 



697,567 
2,479,715 
1,637,847 

968,006 

538,675 
296,506 
256,212 
162,605 
75,983 

15,216 

4,890 

1,008 

136 

30 



1,022,993 
6,560,852 
4,753,322 
2,934,050 

1 ,623,590 
927.147 
794.128 
498.891 
236.713 

49.661 

15.639 

3.249 

403 

88 



6,105,014 17,441,410 



173.860 
1.998.091 
1.613,773 

964,028 

538,675 

298,508 

"517.913 



136 
30 



395.450 
5.304,464 
4.671,471 
2,920.525 

1.623.590 

927,147 

•■1,598,274 



403 
88 



152,683 6,169,930 2,774,188 1,033,406 1,979,316 



4,314,572 

105,461 
522,959 
696,650 
642.624 

430.412 
268.665 
540.547 
340,962 
403,735 

142,771 

137,252 

51,163 

6,989 

4,162 

3,778,818 

•5,763 
248,041 
590,369 
615,048 

420,510 
286,113 
527,772 
340,982 
402,633 

142,183 

136,977 

51,095 

6.975 

4.157 

535,754 



810.545 
3.150.752 
4.147,024 
3,792,846 

2,673,179 
1,934,929 
4,632,964 
2,866,276 
4,441,797 

2,185,570 
3,360,617 
3,386,631 
968,600 
2,213,570 

34,956,080 

•12.983 

862.470 

2.869.527 

3.314.264 

2,522,487 
1,910.833 
4,271,377 
2,666,278 
4,368,210 

2,124,644 
3,320,537 
3,357,309 
951,841 
2,203,320 

5,609,220 



32,957 
423,043 
651,623 
635,961 

430,406 
286,541 
534,916 
340,977 
402,430 

141.457 

136.092 

50.945 

6.943 

4.142 



49,998 

936,759 

1,846,663 

1,869,722 

1,284,327 
867,541 
1,603.931 
1 .063.405 
1.253.942 

432.201 

430,059 

156.364 

21,934 

13,048 



3,774,782 11,211,865 



■5,663 
248,039 
590.264 
614.863 

420,510 
286,066 
527,097 
340,977 
401,753 

141,457 

136,050 

50,941 

••11,082 



•12,048 

613,136 

1,697,285 

1,816,281 

1,260,653 
861,849 
1,576,026 
1,063,405 
1,253,706 

432,201 
429,941 
156,360 
••34,973 



Footnote(s) at end of table. 



66 



Individual Returns/1984 



Table 2.5 — Returns of Taxpayers Age 65 or Over: 
Income — Continued 

(All figures are estimates based on samples — money amounts are In thousands of dollars) 



Selected Income and Tax Items, by Size of Adjusted Gross 



Size of adjusted gross income 



Returns wrth itemized 
deductions — Continued 



Excess Itemized 
deductions 



Taxable income 



Number 

01 
returns 



Credit lor 
ttie eldedy 
and disat]led 



(391 



(40) 



(ID 



(42) 



(43) 



All i^tums, total.. 



(46) 



(47) 



No adjusted gross income... 

$1 under $5.000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30,000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100,000 

$100,000 under $200,000... 
$200,000 under $500,000. ... 
$500,000 under $1 ,000,000 . 
$1,000,000 or more 



Taxable returns, total.. 



No adjusted gross income... 

$1 under $5.000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 ....... 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000. ... 
$200,000 under $500,000..,. 
$500,000 under $1,000,000 . 
$1,000,000 or more 



Nontaxable returns, total.. 



4,312,867 

103,756 
522,959 
696,650 
642,824 

430,412 
286,665 
540,547 
340,982 
403,735 

142,771 

137,252 

51.163 

6.989 

4.162 



•4,058 
248.041 
590,369 
615,048 

420,510 
286,113 
527,772 
340,982 
402,833 

142,183 

136,977 

51.095 

6,975 

4,157 

535,754 



27,$07,S7S 11,218,853 



524.238 
1 ,737.806 
2,148,626 
1,891,881 

1,384,301 
1 ,066,964 
3,014,836 
1,802,794 
3,182,892 

1,749,649 
2,927,154 
3,229,458 
946,514 
2,200,463 

23,733,835 

•1,931 

249,058 

1,171,953 

1,495,521 

1,261,831 
1 ,048,623 
2,691,240 
1.602.794 
3.111,577 

1,690,722 
2,888,007 
3,200.354 
929,797 
2,190,227 

4,073,740 



730,544 
2,902,758 
2,269,470 
1,603,967 

969,081 
587,049 
793,128 
503,582 
478,413 

156,675 

140,982 

51.953 

7,079 

4.172 

9,879,796 

179,543 
2,246,130 
2,204,037 
1,578,891 

959,185 
584,574 
785,308 
503,582 
••634,410 



140,940 

51,948 

•■11,248 

1,339,057 



200,141,86S{ 10,171,544 

•178 

232,954 

2,416,636 

2,251,255 

1,584,110 



1,157,625 
13,156,627 
19,751,741 
21,041,706 

17,214,297 
13,064,059 
22,347,709 
18,938,349 
23,967,01 1 

11,152,739 
15,489,750 
11,343,066 
3,862,510 
7,654,676 

196,909,887 



474,232 
11,364,115 
19,354,671 
20,925,026 

17,146,846 
13,005,961 
22,236,065 
18,938,349 
•35,119,432 

15,489,405 
11,342,585 
■11,513,211 



3,231,978 



964,132 
587,048 
792,521 
503,524 
478,413 

156,674 

140,941 

51,913 

7,073 

4,172 

9,884,648 

■9 

183,521 

2,246.961 

2,204.037 

1,578.855 

959,184 
584,573 
785,809 
503,524 
478,413 



■•297,608 
••63,154 



41,661,529 

•314 

10,699 

687,364 

1,745.179 

2,307,213 

2,237,862 
1 ,938.385 
3,885,496 
3,873,767 
5,847,806 

3,271,652 
5,437,498 
4,825,535 
1,823,482 
3,769,075 

41,584,518 

•229 

6,930 

662,956 

1,725,643 

2,305,883 

2,232,217 
1,928,216 
3,873,866 
3,873,767 
5,847,808 



••8,709,072 
•10,415,931 



•177 

59,093 

407,921 

364,830 

256,61 1 

171,368 
121,829 
208,106 
126,900 
153,348 

61,886 
77,835 
39,340 
5,366 
3,594 

1,773,308 

•8 

•9,660 

237,246 

317,612 

253,356 

166,420 
119.354 
201,394 
126,900 
153,348 



•139,714 
••48,296 



286,896 



603,498 

■153 

2,083 

55,073 

75,058 

37,585 

21,058 
18,013 
39,781 
22,279 
46,431 

22,111 
58,686 
82,036 
30,637 
92,512 

526,486 

■69 

■114 

30,664 

55,521 

36,255 

15,412 
7,644 
28,151 
22,279 
46,431 



•■80,721 
■203,026 



389,997 

••37,503 
192,255 
122,549 
•29,159 

•8,531 



••1,392 
36,990 
40,816 
•5,214 

•1.142 



240,713 

■■5,684 
89,204 
108,135 
•29,159 

•8,531 



60,505 

"76 

18.287 
35,767 
•5.214 

•1,142 



25,049 



Tax credits — Contnued 



Alternative 
minimum tax 



Total income tax 



Total tax liability 



Size ol adjusted gross income 



Earned income credit 
used to offset 

income tax 
betore credits 



All returns, total.. 



No adjusted gross income... 

$1 under $5.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000.... 
$200,000 under $500,000... 
$500,000 under $1,000,000 . 
$1,000,000 or more 



Taxable returns, total.. 



No adjusted gross income... 

$1 under $5.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100.000 

$100,000 under $200.000.... 
$200,000 under $500,000.... 
$500,000 under $1,000,000 . 
$1,000,000 or more 



•15,909 



■15.909 



Nontaxable returns, total.. 



•15,909 



(51) 



•2,346 



•^,346 



9,877,910{ 41,058,032 

•160 

8,816 

632,292 

1,670,121 

2,269,626 



163,521 
2,245,960 
2,204,037 
1,577.746 

955,998 
584,403 
785,138 
503,314 
477,722 

156.653 

140,370 

51.809 

7,064 

4.166 

9,877,910 

•9 

183.521 

2.245,960 

2,204,037 

1,577,746 

955,998 
584,403 
785,138 
503,314 
477,722 

••297,023 
••63.039 



•1,026 



(52) 



2,216,805 
1 ,920,372 
3,845,715 
3,851,487 
5,801,378 

3,249,541 
5,378,811 
4,743,496 
1,792,846 
3,676,564 

41,058,032 

•160 

8.816 

632.292 

1.670.121 

2,269,628 

2,216,805 
1 ,920,372 
3,845,715 
3,851,487 
5,801,378 



"8,628,352 
•10,212,906 



71,922 

1,064 

•79 

•672 

•105 

•1,330 

•3,187 
•398 
7,056 
10,218 
17,029 

8,264 

10,582 

9,994 

1,119 

825 

71,922 

1,064 

•79 

•672 

•105 

•1,330 

•3,187 
•398 
7,056 
10,218 
17,029 

8,264 
10,582 
9,994 
1,119 
825 



Numt)er 

of 
returns 



(541 



(55) 



996,891 

26,506 
•1,307 
•4,009 
•3,967 
■3,231 

■5,662 
■1,315 
34,953 
46,068 
1 1 1 ,877 

44,040 
130,758 
270,397 

77,222 
235,579 

996,891 

26,506 
■1,307 
■4,009 
•3.967 
•3.231 

•5.662 
•1.315 
34,953 
46,068 
1 1 1 ,877 

44,040 
130,758 
270,397 

77,222 
235,579 



9,888,880{ 42,054,995 

1,071 

163,600 

2,246,132 

2,204,142 

1,579,076 



959.185 
584.621 
785.983 
503.587 
478.816 

157.400 
141.867 
52,102 

7,111 
4,187 

9,888,880 

1,071 

183,600 

2,246,132 

2,204,142 

1,579,076 

959,185 
584,621 
785,983 
503,587 
478,816 

157,400 

141,867 

52,102 

7.111 

4.187 



(56) 



(57) 



26,737 

10,123 

636,301 

1 ,674,089 

2,272,859 

2,222,467 
1,921,687 
3,880,668 
3.897.555 
5,913.255 

3.293.582 
5.509,569 
5,013.893 
1 .870,068 
3.912.143 

42,054,995 

26.737 

10.123 

636.301 

1.674.089 

2.272.859 

2.222.467 
1.921.687 
3.880.668 
3.897.555 
5.913,255 

3,293,582 
5,509,569 
5,013,893 
1 ,870,068 
3,912,143 



10,120,433 

23,855 

285,739 

2,327,730 

2,220,805 

1,586,812 

959,185 
584.659 
785,991 
503,587 
478,821 

157.949 

141.871 

52.119 

7.120 

4.190 

9,888,880 

1.071 

163.600 

2.246.132 

2,204.142 

1.579.076 

959.185 
584.621 
785.983 
503.587 
478.816 

157.400 

141,867 

52,102 

7,111 

4,187 

231,553 



(56) 



42,879,785 

36,445 

34.537 

694.928 

1,744,857 

2,342.433 

2,261.113 
1,954,174 
3,983,751 
3,968,795 
6,039,626 

3,352,820 
5,585,303 
5,056,096 
1,880,258 
3,924,448 

42,806,796 

27.971 

1 1 ,701 

668,978 

1,733,584 

2,340,134 

2,281,113 
1,954,020 
3,983,742 
3,968,795 
6,039,826 

3,350,898 
5,585,293 
5,056,056 
1 ,880,245 
3,924,441 

72,988 



•Estimate should t>e used witfi caubon because of ttie small number of sample returns on wtiicfi it is based, 
••Data combined to avoid disclosure ol intormabon for specific taxpayers. 

'Consists ol business or profession, farm, partnership, and Small Business Corporation net income less loss. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/ 1984 



67 



Table 2.6 — Returns of Taxpayers Age 65 or 

(All figures are estimates based on samples — money amounts 



Over: Selected Tax Items, by Marital Status of Taxpayer 

are in thousands of dollars) 





All returns, 
total 


Joint returns ol husbands and wives 


Separate returns 

of husbands 

and wives, 

total 


Returns of heads 

of households, 

total 


Returns of 

sunmring 

spouses, 

total 




Marital status of taxpayer 


Total 


Botti taxpayers 
age 65 or over 


Primary taxpayer 
age 65 or oven 

secondary 
taxpayer 

under 65 


Secondary 

taxpayer 

age 65 or over, 

pnmary taxpayer 

under 65 


Returns of 

single 

persons, 

total 




(1) 


(2) 


(3) 


(41 


(5) 


(6) 


(7) 


(6) 


(9) 




11,891,145 
258,302,843 

36,306,717 
35,306,717 

7,138,420 

7,138,420 
19,420,726 

4,395,550 
263,118 

4,314,572 
40,565,301 

4,080,433 
11,831,913 

4,312,867 
27,807,575 

11.218,853 
200,141,865 

71,922 
996,891 

9,877,910 
41,056,032 

9,888,880 
42,054,995 

10,120,433 
42,879,785 


6,583,170 
169,616,248 

24.392,066 
24.392,066 

3,690,457 

3,690,457 
11,836,333 

2,321,553 
146,118 

2,596,517 
25,413,371 

2,491,818 
8,269,978 

2,596,517 
16,585,213 

6,182,275 
131,926,616 

39,104 
565,859 

5,412,307 
27,755,344 

5,420,451 
28,321,275 

5.608.175 
29.008,933 


3,999,403 
103,671,419 

16,201,182 
16,201,182 

2,336,842 

2,336,842 
7,461,364 

1,504,598 
95,902 

1,451,079 
14,646,173 

1,378,916 
4,561,069 

1,451,079 
9,714,505 

3,715,758 
79,760,117 

19,546 
333,714 

3,224,718 
17,364,374 

3,227,480 
17,698.088 

3.334,125 
18.059,973 


2,134,507 
55,576,183 

6,786,466 
6,786,466 

1,125,502 

1,125,502 
3,635,413 

694,918 
42,294 

948,740 
9,207.018 

927.614 
3.098.868 

948,740 
5,981,302 

2,053,116 
43,912,983 

17,782 
216,758 

1,815,352 
8,978,878 

1,820,284 
9,195,707 

1 .896,066 
9,469,900 


449,260 69,051 
10,368,646 1,948,758 

1,404,418 138,171 
1,404,418 138,171 

228,113 •16,496 

228,113 •16,496 
739,557 •24,488 

122,037 *4,360 
6,921 •85 

196,696 48,554 
1,558,179 498,209 

185,288 42,051 
610,041 71,487 

196,698 46,849 
889,406 416,934 

413,401 58,547 
8,253,516 1,425,812 

1,776 113 
15,387 34,422 

372,237 52,864 
1,412,093 444,071 

372,687 52,922 
1,427,480 478,494 

377,962 54,634 
1 ,479,060 492,498 


190,247 
3,419,956 

511,317 
511,317 

91,120 

91,120 
203,377 

55,890 
3,028 

92,668 
596,532 

66,983 
196,907 

92,668 
383,396 

178,103 
2,551,728 

t 
t 

150,825 
470,757 

150,826 
475,932 

152,535 
479,067 


15,633 
276,785 

51,380 
51,380 

•7,955 

•7,955 
•24,474 

•3,977 
•99 

•7,673 
•43,825 

•7,673 
•26,066 

•7,673 
•17,736 

15,628 
208,997 

t 
t 

•7,674 
•29,452 

•7,674 
•29,745 

•7,674 
•31,693 


5,033,044 




83,041,096 


Exemptions 


10,213,783 




10,213,783 


Returns with zero bracket amount only 


3,332,392 


Zero bracket amount 


3,332,392 




7,332,053 


With nonitemizers contribution deduction 


2,009,770 




114,788 


Returns with Itemized deductions 


1,569,160 




14,013,364 


Zero bracket amount 


1 ,451 ,908 




3,267,453 


Excess itemized deductions' 


1,569,160 




10,404,296 


Taxable Income 


4,784,300 




64,028,712 




31,304 




391,142 


Income tax after credits 


4,254,240 




12,358,407 


Total Income tax 


4,257,007 




12,749,550 


Total tax liability 


4,297,415 


Amount 


12,867,394 



'Estimate should be used with caution because ot the smalt number o( sample returns on which it is based. 

tData deleted to avoid disclosure ol information (or specific taxpayers. Deleted data are included in the appropriate totals. 

NOTE: Detail may not add to total because ol rounding. 



Individual Returns/ 1984 



Table 3.1 — Returns With Income Subject to Tax: Adjusted Gross Income, Deductions, Exemptions, Taxable Income, and Tax 
Items, by Size of Adjusted Gross Income and Type of Tax Computation 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 



Type of tax computatjon by size 
of adjusted gross income 



Number ot 
returns 



Adjusted 
gross income 



Taxable 
income 



Income 
subject 
to lax 



Income tax 

before credits. 

regular computafion 



Number of 
returns 



Numtjer of 
returns 



Tax savings 
over regular 
computaton 



Income tax before credits 



Number of 
returns 



Returns with regular tax cofnputatlon only 

Total 



Under $5.000 

55,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$26,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200.000.... 
$200,000 under $500.000.... 
$500,000 under $1.000.000.. 
$1,000,000 or more 



Returns tvlth Income averaging tax 
computation only 



Total 

Under $5.000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200,000:... 
$200,000 under $500.000.... 
$500,000 under $1,000,000.. 
$1,000,000 or more 



91.301.331 

12.674.932 

16.054.067 

13,815.825 

11.132.413 

8.471.493 

7.256.444 

10,641.684 

5,543.075 

4.198.403 

878.490 

546.565 

148.391 

24,146 

13.403 



39,418 
138,744 
325,904 
324.778 
366.705 
520.716 
415.548 
450.812 
167.478 
209.667 

50.170 
4.789 
1.327 



2.009.887.57; 

38.537.176 

120.357.432 

171.300.159 

193.576.756 

190.291.074 

198.830.528 

365.564.846 

246.146.827 

247,163,366 

74.581.193 

71.744.203 

43.428.741 

16.399.355 

31,965,896 



347.138 

1.737.203 

5.746.153 

7.315.389 

10.108.521 

18.163.724 

18.579.178 

27.382,994 

14,394,219 

27.885.721 

13.731.842 

3.141.389 

2.500.417 



1.577.534.43f 

23,819.689 
86.470,584 
134,221,306 
156,274,101 
154.975.641 
1 59.509.682 
290.122.103 
194.924.254 
192.612.936 
57.451.468 
55.202,383 
32,999,525 
13,152,190 
25.798.575 



280.638 

1.421.B20 

4.800,777 

6.010.664 

8.496.483 

15.120.153 

15.399.840 

22.308.205 

1 1 .743.433 

22.267.154 

11.195.198 

2.646.533 

2,140.396 



1.579.051,94! 

23,824,614 
86.534.445 
134.397.751 
156.469.666 
155.162.138 
159,709.793 
290,412,912 
195,061,214 
192,758,910 
57.487,186 
55.251.037 
33.020.024 
13.159.451 
25.802.806 



241.881 

1.218.410 

4.346.659 

5.477.402 

7.984.796 

14.193.968 

14.616.664 

21,199,093 

11,263,050 

21,369,195 

10.766.171 

2.557.790 

2.110.235 



81.375.816 275.820.689 



4.802.057 

14.269.962 

13.640.403 

11.076.445 

8.454.401 

7.244.618 

10,537,517 

5.542.612 

4.196.218 

877.521 

548.292 

148.231 

24,137 

13,402 



39,418 
138.744 
325.904 
324.778 
366.705 
520,716 
415,548 
450,812 
167.478 
209.667 

50.170 
4.789 
1.327 



445.166 
5.914.930 
13.290.105 
18.602.969 
20.840.058 
23.251.626 
47.129.365 
36.400.576 
42.854.184 
15.793,224 
18,540,165 
13,934.706 
6.156.280 
12.667.335 



23.327 

145.381 

588.047 

821.514 

1.299.453 

2.639.254 

3.038.291 

5.328.531 

3.360.950 

7.609.080 

4.688.210 

1,237.377 

1 ,046,408 



81.375.816 

4.802.057 

14.269.962 

13.640.403 

11.076,445 

8.454,401 

7,244,618 

10,537,517 

5,542,612 

4.196.218 

877.521 

548.292 

148.231 

24.137 

13,402 



3.016.056 

39.418 
138.744 
325.904 
324.778 
366.705 
520.716 
415.548 
450.812 
167.478 
209.667 

50.170 
4.789 
1.327 



275.862.116 

447,206 
5.922,679 
13,297,961 
18,607,870 
20,846,481 
23.257.762 
47.133.416 
36.401.813 
42.855.761 
15.792.926 
18,540,352 
13,934,438 
6,156,143 
12,667.307 



17.945 

114.969 

506.150 

719.414 

1,178.052 

2.387.845 

2.797.175 

4.914,203 

3.156.947 

7.195.482 

4.474.606 

1.193.027 

1.031,331 



5,382 

30,412 

81.897 

102.100 

121.401 

251.408 

241.116 

414.328 

204.003 

413.598 

213.604 

44.349 

15,077 



81,402,677 

4.813.988 

14.284.707 

13.640.404 

1 1 .076.446 

8.454.401 

7.244.618 

10.537.697 

5.542.612 

4.196.218 

877.521 

548.292 

148.234 

24.137 

13.402 



39.418 
138,744 
325.904 
324.778 
366.705 
520.716 
415.548 
450.812 
167.478 
209.667 

50,170 
4,789 
1,327 



276.820.484 

454.067 
5.929.137 
13.338.737 
18.659.869 
20.872.784 
23.323.544 
47,235.124 
36.574,056 
43.022,937 
15.859.314 
18.669.203 
14.008.753 
6.181.590 
12.691.369 



17.945 

114.969 

506.150 

719.567 

1.180.269 

2.387.860 

2.797.485 

4.927.099 

3,163.973 

7.228.664 

4.488.944 

1.195.445 

1.032.279 



Type of tax computation by size 
of adjusted gross income 



Income tax after credits 



Alternative minimum tax 



Total income tax 



Numtjer of 
returns 



Numt)er of 
returns 



Number ot 
returns 



Number of 
returns 



As a percent of 



Income 
subject 
to tax 



Adjusted 
gross income 



Average 

income tax 

(dollars) 



Returns witli regular tax computation only, 

Total 



Under $5.000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100.000 

$100,000 under $200.000.... 
$200,000 under $500,000.... 
$500,000 under $1.000.000.. 
$1,000,000 or more 



Returns tvlth Income averaging tax 
computation only 



Total 

Under $5.000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200.000.... 
$200,000 under $500,000.... 
$500,000 under $1.000.000.. 
$1,000,000 or more 



19.309.857 

290.138 

3.435.210 

2.083.654 

2.074.615 

1.929,261 

1,921,232 

3,140,165 

1.621.120 

1.674.371 

450.770 

342.306 

114.901 

20.026 

12.088 



•17.826 

37.500 

73.487 

94.117 

134,506 

169,522 

1 54.954 

215.455 

81.235 

129.176 

36.369 

3.747 

1.104 



7.975.606 

13.904 
574.897 
673.612 
661.634 
620.217 
632.448 
1.034.174 
730.144 
890.161 
472.519 
656,534 
385,806 
191.822 
437.734 



•2.335 

14.198 

46.369 

39.936 

93.948 

114.259 

111.487 

201 .703 

94.387 

272.615 

203.728 

52,700 

35.257 



78.615,486 

4.589.120 

12.436.929 

13.251.569 

10.973.179 

8.377.388 

7.198.822 

10.484.205 

5,527.527 

4,175,316 

871.224 

544.967 

147.789 

24.072 

13.379 



33.735 
129.814 
299.065 
317.507 
345.791 
513.926 
407,162 
445,465 
166.505 
208.027 

50.046 
4.786 
1.325 



268.844.878 

440.163 
5.354.240 
12,665.125 
17,998,236 
20.252,568 
22,691.096 
46.200.950 
35.843.913 
42.132.776 
15.386.795 
18.012.669 
13.622.947 
5.989.768 
12.253.635 



28.477.726 

15.610 

100.771 

459.781 

679.631 

1,066,321 

2,273.601 

2.685.998 

4.725.396 

3.069.586 

6.956.049 

4.285.216 

1.142.745 

997.021 



"2,880 

■1,002 

4,189 

5.545 

7.812 

29.883 

49.635 

51.486 

29,006 

35.887 

22,638 

3,112 

2.485 



•500 

•36 

•6.336 

•2,975 

6,117 

5,676 

26,773 

14.324 

23.981 

9.455 

1.690 

571 



••15.440 

•4.572 

18.733 

18.602 

8.272 

90.521 

118.411 

263.485 

199,682 

408.507 

509.094 

225.576 

698.599 



•1.320 

•4.200 

•29.862 

•3.141 

21.312 

13.756 

190.954 

87.069 

327.417 

317,946 

138.108 

147.543 



78.657.698 

4.589.122 

12.439,307 

13,252,571 

10,976,042 

8,380.629 

7,200,596 

10.488,682 

5.534.961 

4.185.321 

876.463 

548.176 

148.293 

24.139 

13.396 



33.735 
130.314 
299.101 
320,693 
346.292 
515.888 
409.347 
449.138 
167.477 
209.400 

50.162 
4.789 
1.327 



271,433.261 

440,245 
5,369,598 
12,669,697 
18,016,969 
20.271.169 
22.699.368 
46.291.471 
35.962.327 
42.396.261 
15,586,476 
18,424,133 
14,133,451 
6,215,992 
12,956,104 



15,610 

102091 

463,982 

709,493 

1 .089.462 

2.294.913 

2.699.754 

4.916.350 

3.156.655 

7,283.479 

4,603,169 

1,280,857 

1,145,384 



17,2 

1 

6.2 
9,4 
11.5 
13.1 
14.2 
15.9 
18.4 
22.0 
27.1 
33.3 
42.8 
47.2 
50.2 



6.5 
8.4 
10.7 
13.0 
13.6 
16.2 
18-5 
23.2 
28.0 
34.1 
428 
50.1 
54.3 



13.5 

1.1 

4.5 

7.4 

9.3 

10.7 

11.4 

12.7 

14,6 

17.2 

20.9 

25.7 

32.5 

37.9 

40.5 



4.5 

5.9 

8.1 

97 

10.8 

126 

145 

18.0 

21.9 

26.1 

33.5 

40.8 

45.8 



2.973 

35 

334 

917 

1.616 

2,393 

3.128 

4.391 

6.488 

10.098 

17.742 

33.586 

95.245 

257,434 

966.657 



396 

736 

1.424 

2.185 

2.971 

4.407 

6.497 

10.906 

18.848 

34.738 

91.751 

267,458 

863,138 



•Estimate should be used witti caution because of ttie small number of sample returns on whicti it is based 
••Data combined to avoid disclosure ol information for specific taxpayers. 
NOTE: Detail may no\ add to total because ol rounding. 



Individual Returns/ 1984 



69 



Table 3.2 — Returns With Total Income Tax: Total Income Tax as a Percent of Adjusted Gross Income, by Size of Adjusted 
Gross Income 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 









Total income tax as 


a percent of adjusted gross income 








Total J 


Under 5 percent | 


5 


under 7 percent 




Size of adjusted gross income 


Number 

ol 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 


Numljer 

of 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 


Number 

ol 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


All returns 
Total 


81,639,509 

4,615,640 

12.474.689 

13.363.801 

11.276.871 

8.702.306 

7.547,355 

11,005,904 

5,946,773 

4,637,722 

1,045,455 

759,565 

243.228 

42,070,953 

10.663 

1.948,442 

4,500,645 

5,173,229 

5,070,661 

5,171,812 

8,900.255 

5,281 .484 

4.206.321 

932.930 

672.763 

201.728 

39,568,556 

4.604.957 

10.526.447 

8.883.156 

6.103.642 

3.631.645 

2.375.543 

2.105.649 

665.289 

431,401 

112,525 

66,802 

41,500 


2,097,045,567 

16.510.283 
95.451.291 
166.204,730 
196,196,741 
195,493,924 
206,830,967 
381,861,978 
264,201,427 
273,834.369 
88.940.952 
99.833.865 
111.685.019 

1,471,035,154 

- 1 ,245.253 

16.459.445 

56.238.432 

90.412.910 

114.354.677 

142.055.420 

310.114.008 

234.929.671 

248,091.623 

79,316,610 

86,534,464 

91.773.147 

626,010,412 

17.755.537 

78.991,847 

109,966,298 

105.783,831 

81,139,247 

64,775,548 

71,747,970 

29,271,756 

25,742.746 

9,624.342 

11.299.420 

19.911.872 


301,923,057 

694,609 
5,367,814 
12,791,831 
13,491,021 
20,985.028 
23.793.004 
48.605.229 
38.675.241 
47.355.174 
18.759.377 
25.762.519 
40,422,211 

218,238,039 

367,155 
409.729 
2.824.352 
6.458.299 
10.051,572 
14,325,683 
36,937,608 
33,172,043 
41.644.252 
16.242.106 
22.322.290 
33.482.951 

83,685,018 

527,453 
4,978,085 
9,967,479 
12,032,723 
10.933.456 
9.467.321 
11.667.621 
5.503.198 
5.710.922 
2.517,270 
3,440,229 
6,939,260 


14,569,185 

4,250,005 

4,912,910 

3,090.090 

1.098.271 

494.545 

303.763 

253.099 

91.868 

53.162 

15.749 

4.447 

1.256 

5,995,870 

1.865.073 

2.230,967 

863,258 

409,431 

255,886 

223,861 

80,790 

47.159 

14.132 

4,397 

916 

8,573,315 

4.250.005 

3.047.637 

859.123 

235.013 

85.114 

47.877 

29,238 

•11.098 

6.003 

•1.617 

•50 

340 


146,245,109 

16.674.418 

35.619.807 

37.106.130 

18.819,197 

10,981,019 

8,320,388 

6,692,601 

4,097,276 

3.146.151 

1.285.056 

562.833 

740.032 

89,660,343 

15.647.342 

26.657.553 

14.824.722 

9.128.921 

7.033.256 

7.688,805 

3,617,600 

2,779,366 

1,135,911 

554,094 

592.773 

56,584,766 

16.874,418 

19,972,465 

10,446,577 

3,994.475 

1 ,852,098 

1.287,132 

1.003,996 

•479.676 

366.785 

•149.146 

•8.739 

147,259 


4,374,408 

354,864 

1,006,345 

1,202,303 

621,299 

353.955 

266.572 

277.625 

133.561 

97,057 

28,667 

12,799 

17,362 

2,767,366 

357.019 

885.268 

492,160 

292,420 

230,601 

252.177 

119.552 

86.727 

24.449 

12.550 

14,444 

1,607,041 

354,864 

651,326 

317.034 

129.139 

61,535 

35,972 

25,448 

•14,008 

10,330 

•4,218 

•249 

2,918 


9,310,233 

156.813 

3,456,214 

2.462,750 

1.560.667 

709,211 

422,500 

377,414 

95.597 

51.741 

10.908 

5.905 

513 

4,530,723 

82.569 

1.699.567 

1.259.207 

612,367 

379,645 

345,291 

88.157 

48,645 

9,549 

5,071 

455 

4,779,510 

156.813 

3.373.645 

763.183 

301,460 

96,844 

42.655 

32.123 

7.440 

•3.096 

•1.359 

834 

56 


132,000,220 

432.731 

24.524.980 

30.994.894 

26.530.546 

15.634.717 

11.546.846 

12,828.515 

4.234,901 

2,977,328 

921,228 

927,236 

246,299 

88,301,677 

806.198 

21.756.567 

21.399.464 

13,682,365 

10,405,112 

11,719,709 

3.911,084 

2.791.306 

812.583 

811.724 

205,565 

43,698,542 

432,731 

23,718.782 

9.238.327 

5.131.062 

2,152.352 

1.141.734 

1,108,806 

323,817 

■186,022 

•108.645 

115.512 

40.733 


8,030,755 


Under S5 000 


25.414 


$5000 under $10000 


1,471,156 




1 ,867,039 




1,644.251 


$20 000 under $25000 


965.441 




711.735 




784.834 




254.089 


$50 000 under $75 000 


182,439 


$75000 under $100000 


55,573 




54,093 




14.691 


Joint returns 
Total . 


5,376,480 




_ 




41.746 


$10 000 under $15 000 


1.302.379 


$15000 under $20 000 


1.325.097 




635.120 




640.108 


$30 000 under 140 000 


718,240 




234,640 


$50000 under $75000 


171,031 




48.762 


$100 000 under $200 000 


47.266 




12.091 


Nonjoint returns 
Total 


2,654,275 




25,414 


$5000 under $10000 


1,429.410 




564,660 




319,154 




130,321 


$25 000 under $30 000 


71,628 


$30000 under $40000 


66,594 




19,449 




•11.408 


$75 000 under $100 000 


■6.81 1 


$100 000 under $200 000 


6.827 


$200,000 or more 


2.599 








Total income tax as a percent ol adjusted gross income — Continued 








7 


under 10 percer 


t 


1 


3 under 12 percent 


12 under 15 percent 


Size of adjusted gross income 


Numtrar 

01 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 


Number 

ol 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 


Number 

ol 
returns 


Adjusted 

gross income 

less deficit 


Total 
income tax 




(10) 


(11) 


(12) 


(13) 


(14) 


(IS) 


(16) 


(17) 


(18) 


All returns 
Total 


18,930,849 

180.596 

3.964.110 

4.103.274 

3.859.913 

2.625.054 

1.807,594 

1,710,432 

432.578 

205.538 

27.032 

13.531 

1.197 

9,577,378 

561.452 

2,833.014 

2.331.200 

1.609.728 

1.605.738 

405.626 

192.968 

24,194 

12,485 

973 

9,353,471 

180.596 

3.964.110 

3.541.822 

1.026.899 

293,854 

197,866 

104,694 

26.952 

12.57C 

2.836 

1.046 

224 


353,308,640 

656,819 
34,206,589 
49,015,226 
67,443,356 
58,515,122 
49,378,834 
58.491.591 
18.994.532 
11,983,592 
2,292,220 
1,748,095 

583,665 

241,966,929 

7,714,757 

49,996,797 

52,033,156 

43,974,359 

55,004.097 

17.828.262 

11.265.243 

2.048.227 

1.617.246 

484.785 

111,341,711 

656,819 

34,205.589 

41,300,470 

17.446.559 

6.481.966 

5.404.475 

3.467.493 

1.166,27C 

718,350 

243.993 

130.84S 

98.88C 


30,477,164 

55,298 

2,772.350 

4.284.678 

5.700,630 

5,127,183 

4,288,727 

5,141,311 

1,670.661 

1.037.749 

200.823 

148.151 

49.591 

20,855,172 

581.901 

4.164.652 

4.558.012 

3.815.178 

4.835,513 

1,569,068 

973,738 

178,734 

137.227 

41.148 

9,621,982 

55.296 

2.772,35c 

3,702,777 

1,535,976 

569,171 

473,54€ 

305.796 

101.59: 

64.011 

22,09C 

10,92J 

8,44: 


12,265,504 

122,726 

3,612,547 

1 ,402.533 

1.966.910 

1.843.597 

2.233.946 

765,717 

262,142 

22,705 

11.250 

1.429 

6,467,105 

208.750 

1.513.196 

1.627.547 

2.077.973 

751.799 

254.229 

22.113 

10,236 

1,262 

5,798,399 

122.728 

3.612,547 

1,193,783 

453,714 

216,050 

155,973 

33.916 

7.9 1: 

•592 

1.014 

167 


298,597,894 

937.213 

47.564,030 

24,597,496 

44,705,210 

50,300,044 

77,194.510 

34.396.769 

15.045.713 

1.918.366 

1.387,336 

551,208 

206,056,433 

4,035,739 

34,567,495 

44,403,266 

72,017,084 

32,874,638 

14,560,152 

1,865.977 

1.258.942 

473.140 

92,541,461 

937.213 

47.564.03C 

20.561.757 

10.137.71E 

5.896.776 

5.177.42e 

1.522.131 

485,561 

•52,38E 

128.39< 

78,066 


32,885,532 

100,756 

5,191.288 

2.697.039 

4.666.216 

5.560.388 

8.554.426 

3.810,737 

1,677,266 

213,434 

153.140 

60.842 

22,712,340 

415.134 

3.745.979 

4.903.798 

7.981.850 

3.643,879 

1,622,940 

207,637 

136,922 

52,200 

10,173,192 

100,756 

5,191,286 

2,281,906 

1,120.237 

656.59C 

572.576 

166.856 

54.326 

•5,79" 

14,216 

8,642 


13,408,443 

•15,913 

102,625 

3,290,712 

1.509,556 

1,876,101 

3.873.273 

1.822,073 

627,690 

60.273 

26.897 

3.330 

7,612,453 

•170 

197.235 

1.275.771 

3.502.675 

1.757.216 

796.094 

55.720 

24.592 

2,98C 

5,795,990 

•15.91C 

102.455 

3.290,712 

1,312,321 

600,33C 

370,596 

64,85" 

31.596 

4.55; 

2.30; 

35C 


416,451,944 

■138.914 

1 ,359.482 

57.640,867 

33.668,303 

61,884,206 

134,359,508 

80,452,385 

47,282,605 

5,022,012 

3,415.986 

1.207.677 

294,071,830 

■1.987 

4.779.482 

35.597.080 

121.779.706 

77.633,863 

45,465,251 

4,646,147 

3,100.807 

1.045.507 

122,380,11! 

■138.9K 

1.357.49J 

57.640,66" 

28.908.82 

16.287.126 

1 2.579.80; 

2.818.522 

1.797.35^ 

373,86! 

315,17S 

162,17C 


55,989,174 


Under $5 000 


_ 




•17.168 




178.404 


$15000 under $20000 


7.591,332 


$20000 under $25000 


4.561,656 


$25000 under $30000 


6,819,732 




18,095,639 


$40 000 under $50 000 


10,933,176 


$50 000 under S75 000 


6,477,327 




683,383 




466,632 




164,725 


Joint returns 
Total 


39,536,800 


Under $5000 


_ 




^ 


$10 000 under $15 000 .. . 


•242 


$15 000 under $20 000 


— 


$20 000 under $25 000 


586,429 




4,601,461 




16,381,054 




10,540,244 


$50 000 under $75 000 


6,228,083 


$75000 under $100000 


633.071 




423.530 




142,686 


Nonjoint returns 


16,452,373 




_ 




•17.168 


$10 000 under $15 000 .. . 


178.162 




7.591.332 


$20000 under $25000 


3.975.227 




2.218,270 




1,714,585 


$40 000 under $50 000 


392,932 




249,245 




50,312 




43,102 


$200,000 or more 


22,039 



Footnote(s) at end of table. 



70 



Individual Returns/1984 



Table 3.2 — Returns With Total Income Tax: 
Gross Income — Continued 

(All figures are estimates based on samples — money amounts are in thousands of dollars) 



Total Income Tax as a Percent of Adjusted Gross Income, by Size of Adjusted 



Size of adjusted gross income 



Total income tax as a percent oi adjusted gross income — Continued 



15 under 17 percent 



Adjusted 

gross income 

less deficit 



Total 
mcome tax 



1 7 under 25 percent 



Numt»r 

of 
returns 



Adjusted 

gross income 

less deficit 



Total 
income tax 



25 under 30 percent 



Adjusted 

gross income 

less deficit 



Total 
income tax 



(23) 



All returns 
Total 

Under $5.000 

$5,000 under $10,000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75.000 

$75,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 

Joint returns 

Total 

Under $5.000 

$5,000 under $10.000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 

Nonlolnt returns 
Total : 

Under $5.000 

$5.0(X) under $10.000 

$10,000 under $15.000 

$16,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$50,000 under $75.000 

$75,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 



5,473,376 

"41 

•1,705 

43,124 

1,331,116 

482,755 

1,394,877 

1,243,075 

860,579 

86,419 

26,195 

3,490 

3,159,024 

"41 

•1.705 

•3.151 

•1.109 

13.935 

1.026.317 

1.170.134 

831.721 

83.547 

24.255 

3.109 



210,767,320 

••144 

•25.019 

775,770 

30,239,060 

13.099,598 

49.847.474 

65.412.042 

49.517.282 

7,234.589 

3.279,131 

1,337,210 

149,211,636 

••144 

•25.019 

•62,091 

•25,911 

395,082 

37,419,333 

52,268,883 

47,842,621 

6.984.811 

3.040.165 

1.147.577 



2,314,352 61,555,682 



39.973 

1.330.007 

468.820 

368.560 

72.941 

28.858 

2.872 

1.940 

381 



713.679 

30.213.149 

12.704.516 

12.428.142 

3.143.159 

1.674.661 

249.778 

238.966 

189.633 



33,596,099 

•■23 

•4.032 

124.231 

4.801.900 

2.099.834 

7.889.558 

8.837.859 

7.936.289 

1.160.834 

526.730 

214.830 

23,780,112 
"23 

•4.032 

•9,598 

•4,059 

63,830 

5,898,968 

8,336,534 

7,669,686 

1,120,656 

488.516 

184,210 

9,815,987 



114,632 

4,797,841 

2,036,004 

1.990.589 

501.325 

266.683 

40.177 

38.214 

30.620 



6,516,861 

••3,414 

•4,482 

•15,551 

61,589 

808,239 

1,143,408 

1,419,115 

2,182,357 

592,860 

253,587 

32,259 



352,761,156 

••19.113 

•63.862 

■290.697 

1 .435.854 

22.226.692 

39.762.899 

63.995.464 

131.509.036 

60.212.869 

31.411.648 

1 1 ,843,034 



3,938,003 254,651,291 



••507 

•36 

•4.949 

•6.299 

105.665 

1.012.911 

1.984.523 

563.817 

240.651 

18.645 



••7.389 

•16.516 

56,640 

801 ,940 

1,037,743 

406,204 

197,834 

29,043 

12,936 

13,614 



••7,018 

•714 

•112,175 

•173,040 

4,046,304 

46,133,163 

119,885,082 

47,731,990 

29,831,645 

6,729,870 



••75,957 

•289.963 

1.323.378 

22.053.652 

36.706.595 

17.862.311 

1 1 .623.954 

2,480.869 

1 ,580.003 

6.113.164 



70,516,206 

■•4.066 

•11.534 

•54.900 

266.914 

4.010.731 

7.626.705 

12.256.468 

26.308.182 

10.686.370 

6.794.049 

2.496.288 

51,110,346 



••1.336 

•123 

•20.584 

•35.458 

717,881 

8,479,169 

23.822,133 

10,143,704 

6,447,856 

1,442,103 

19,405,860 



••14.265 

•54.777 

246,330 

3,975,273 

6,908,824 

3,777,299 

2,486,050 

642,666 

346,193 

1,054,185 



637,143 66,576,507 18,146,863 



•413 
•846 
•6 
•10,264 
42,648 
163,775 
174,310 
226,025 
28,866 

430,469 



•204 
■•847 

•6,681 
3,496 

34,866 
150,061 
207,892 

26,422 

206,674 



•209 
••5 

•3.583 
39.152 
118.909 
24.249 
18,133 
2,434 



•7,245 

•17,828 

•162 

•363,866 

2,003,665 

9,674,658 

15,250,195 

29,265,729 

9.993,157 

51,883,458 



•3.202 
••17.856 

•226.288 
164.784 
2.418.854 
13.212.353 
26.980.542 
8.859.581 



•4,043 
••135 

•137,679 
1,838,882 
7,255,804 
2,037,842 
2,285,188 
1.133,676 



•1.918 

•4.694 

•43 

•100.462 

522.545 

2.607.034 

4.093.323 

8.035.945 

2,780.909 

14,143,533 



•882 

••4,701 

•63,050 
47,466 

628,200 
3,628,427 
7.404.494 
2.466.313 

4,003,330 



•1.036 
"36 

•37.401 
475.080 
1,978.834 
564.896 
631.461 
314.596 



Total income tax as a percent of adjusted gross income — Conlnued 



Size ol adjusted gross income 



30 under 50 percent 



Adjusted 

gross income 

less deficit 



Total 
income ts 



50 under 100 percent 



Number 

of 
returns 



Adjusted 

gross income 

less deficit 



Total 
income tax 



too percent or more 



Adjusted 

gross income 

less deficit 



Total 
income tax 



(30) 



All returns 
Total 

Under $5.000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30.000 

$30,000 under $40,000 

$40,000 under $50,000 

$60,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200.000 

$200,000 or more 



(34) 



(35) 



Joint returns 
Total 

Under $5.000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $75,000 

$75,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 

Nonlolnt returns 
Toui 

Under $5,000 

$5,000 under $10.000 

$10,000 under $16.000 

$15,000 under $20.000 

$20,000 under $25.000 

$25,000 under $30.000 

$30,000 under $40.000 

$40,000 under $50.000 

$60,000 under $76,000 

$75,000 under $100,000 

$100,000 under $200,000 

.$200,000 or more 



479,767 

•3,977 

•5.137 

•4.149 

•3.364 

•2.522 

8.198 

10.872 

36.320 

52.727 

186.564 

165,917 

330,163 



•5,137 
•4.149 
••2,736 

5,682 
8.148 
14,397 
7,628 
139,330 
142,956 

149,604 
•3.977 



••3,150 

•2.516 
•2.724 
21.923 
46.099 
47.254 
22.961 



116,571,362 

•11,756 

•62,277 

•64,186 

•74,159 

•67,023 

294,834 

478.025 

2.428.025 

4.603.341 

27.101.789 

81.386.946 



•62.277 
•64.186 
••71.438 

200.241 
361.173 
954.926 
700.369 
20.796.107 
69.336.536 

24,024,110 
•11,756 



••69.744 

•94.593 
•116,852 
1.473,099 
3,902,972 
6,305,682 
12,049.410 



43,896,144 

•4,057 

•28,483 

•31,655 

•34,622 

•29,553 

103,899 

1 73,288 

829,741 

1,602,230 

9,060,502 

32,098,104 



•28,483 
•31,665 
••31,442 

73,287 

118,993 

342,379 

238.873 

6.853.518 

27.191.686 

8,985,828 

•4.057 



••32.744 

•30,612 

•64,296 

487,362 

1,263,367 

2,206,984 

4,906,418 



22,286 

•706 
•541 
•1,224 
•10O 
•263 
799 
3.153 
3.726 
2.293 
4.726 
4.757 



••1.282 

•263 
•221 
3,163 
1,076 
2,000 
3,512 
3,822 

6,211 

••501 
••42 

•578 

•2,649 

293 

1,213 

935 



4,949,670 

•4,322 

•6,327 

•22,254 

•2,303 

•6,747 

29,487 

133,642 

226.989 

185.990 

676.469 

3.656.141 

3,684,273 



••23,870 

•6.747 
•7.304 
133.642 
68.972 
161.996 
497,091 
2,777.067 

1,265,397 

••3.063 
••687 

•22.183 

•158.017 

23.995 

179.378 

878.074 



3,141,486 

•4.131 

•4.799 

•12.753 

•1.420 

•4.406 

16.600 

76.184 

143.652 

112.863 

434.708 

2,329.969 

2,326,814 



••13.605 

•4.406 
•4.501 
76.184 
46.517 
97.237 
309.664 
1.768.802 

814,671 

••3.032 
•■568 

■12,099 

■97,135 

15,626 

125,044 

561,167 



25,862 

22,602 
600 
650 
314 
■15 
■16 
194 
57 
693 
179 
419 
224 

13,690 



- 1,184,255 

- 1 ,468,902 

4,673 

7,482 

5,127 

•349 

•428 

6,493 

2,727 

42,990 

15,097 

57.631 

141.651 



869,236 

454.304 
10.491 
19.271 
11.013 
•1.027 
•1.272 
14.180 
6.673 
58.457 
21 .876 
75,771 

194,901 

718,759 



11.636 


••-1.233.825 


••392.910 


••292 


••4.753 


••7.789 


•15 


•428 


•1.272 


151 


6.13S 


11.086 


6< 


2.590 


6.313 


643 


39.851 


52.818 


16S 


14.247 


20.557 


342 


46.100 


58.747 


188 


120.746 


167.267 



12,172 



•11.916 
••37 



•43 
3 
•50 
•10 
77 
36 



- 222,923 
••722 



•1,355 
136 
•3,139 
•849 
11,531 
20,905 



••91,156 
••4,251 



•3,094 
360 
•5.640 
•1.319 
17.023 
27.634 



■Estimate sTrould t>e used with caution tiecause of ttie small numt)er of sample returns on whicti it is based. 
■■Data comtjined to avoid disclosure of inlormation for specific taxpayers. 
NOTE: Detail may not add to total because of rounding. 



Individual Returns/1984 



71 



O) m o o CO <ot^y- m ^ o ^ o o O) 

■.- 0> N- to Ol ■<- -^ tDPif^ O) CD in CM O) 

cocnTjiT CD ^ r^ OJ r*- o) to in cy r^ 

»-"i-'tD^' in oj -ir co" '-" irir-'(DT-" 

1- 1- CM CM C\i -"T CM tT t- .- 



CO CM '- cJ) ^- r^ oj in ^ r^ i- U) o • 

^ (O ^ ■<- N- CO in r^ ^ in r^ in r^ • 

• cT) o 1- CM in CM in a> CO co co m 

T-'oco"'-" incMTro}'-" inr-'co" 

T- 7- CM CM CM "* CM -T i- t- • 



~ o - 

0-Z 



CM CM O^CUrjCvj 0_0>0_r-_(3) CO CM_ CM r-_ ID O 

O)' in CM CO o'Tf-v'inoi" cM'Trotf co" i*«r 

in o 1- 03 (D oi in CD -^ in in O) •- o 

coT-^in^aomr-CMCM o 



CM CO ^ in tr CO in r^ cm cm ■»- 



o r^ o r^ -H-mtD-t— »- r- CO ^ ^ o m 

CM in -^ en r^ in m »- co co tt o co 

V O) o en o in CO cm cm o o) co <d 

r CM ^' .-" I*-" ■r-' co" o co' in tn 



t- CMCO (D ■v 

in CO CM_ (o_ v_ 
r^" CO o in cm" 



SfeSS 






Tj- CD r*- (3) CO 

'^ T- in CO 1- 
cocM T- T- in 


in . 


COOJr- 


^-min 
r^ O) 

CM CM. 


i^ en 1- CO 

• ^ r- CM 


CO(D 


in 

CO 


COCO 


s> 


• '^ CM 


g;5 

CO CD 



III I M M 



III I II M 



r- in CM o 
CO CM in in 

• CM f- 



"I l^'l I I II I I : 



III I II II 



e^ I 



4) 

E 
o 
u 

c 

« 
m 

o 

o 

•a 

0) 



■o 
< 



o 

0) 



>> 
n 



Si 



r- en CD ■■-_ CO ■^_ co_ co_ cm_ r^_ co_ cm_ cm »- 

* cd'^"o" ^" cd" co" 1-' oi inr^"co 

ini-i- cMOicocO'- co»- 

i-Tf-iJ- COCM'fl'CMCM 



en r-_ CM co_ CD ^_ cm_ cj cm ^a- in cm_ in cm m 

iri »-" co" in in ai o" oo' in" cm" i-" cd' 

'- CO o o CM CO o i- r*- CO"* 

* CO o o c» en in CD in 



US CM O O ^ CO (» CM '^ -I- CO r^ '- CD to 1- 

~ CM h- 1- o en (^ r^ CO h- T t- to id in co 
■q- o r- h- o O) to ■* CO O) oj CD CO CM 



00 o) tn "- o in c 

r-" o" cm' CO cm' cm ^' (D to' 

CO CM CB T- O) CO CO 1- m 

coco COCM-^CMCM • 



to O) r^ 1- CO in in en -J- co co co • 
CO r»- r^ f CO o 'i' in CD r- in m • 
^ 00 r*- CO to o in in CO in O) ^ 



yin-o- ^^to^co 



5 to 
CO 



O) CM ■* 



in coco O 

— CO CO r^ 

in m ■* 



O CM CD tn 
CM in CO CO 
-- CM CO h- 



r^ (D en o O) o o ■»- cd en 

■V t^ CO to ■v CM in h- o 1- 

CM_ CM_^ o oo_ CO co_ l*-i CO in (J> 

cm" r-* (D rj-' co" rr tr CO iri CO 

S to CO en CO mooir' 

CD r^ in ^ CO CO 



Te5 ~ -w CM o (M ^ CD CO en CO r- »- v cm cm 

o ■v CO CO •- o CO O) CD (o O) o r- CD CM en 

CO T-_ ffiCMcoo w.n'^Teqro mi-ininm 

cm' CO r*-" r-' ccj cm' co" od" ^' t-" to" en en V cm" 

T- r^ CD o to CM ^ V en co cm m t r^ 

m CD h- CD 1^ >- oo o m OJ m CM ^ 



CO ^ CO CO to 



^o CO CO T V ^ CO to CD to en en o) • 

CO CO *- o -v ^ o CD CD r^* CO to r^ • 

1- ■r-. CM 0_ 1-^ -J 0_ CO 0)_ CM CD tD r-._ 

• CO CO in (D tn" co' '-" CD t" w" ^" cm' 

^ r^ ^ h- o CO CM en CD m o cm 

in Tf to to CD f^ m ^ CO CO t- 



u5 in in o •- O) CM ^ e» CM co r- n '- co 

S^ 00 in m TT o a> s m O) cm r^ O) 

oo r^ to CO in r»- o> »- r^ co to m co 

■r-' iC o' r-" co" en co' ■*' co' in tt" ■*" co* co" 

CM(DO> cocncoooco co cm oo ^r co 

CM ^ m m m o r- en in en in cm v 



s -' 



c 

4) 

E 

Q. -o 
H ^ 



■o 
c 



_ T^ CD ^- V CM CO CO CO T- V in r^ OO CO OJ i^ 

i« CO -IT to m o f^ CO CO CO o o co i^ r^ o> eo 

"" o) to_0'-_T- co_ !--_ T- OJ in C) ■*_ CM_ r-_ !-_ w 

t" t-'cot-"co" co'ino'tDo" cm" ^" T-" co' co' lo 

o) in CM ■* CM m 1- r^ en co h- m cm »- «o 

CM Tf_ »-_ T- o o co_ tn CO m ■'I- »- <o 

co" cm" cm" cm" cm" co' t-^ T-' isT 



1- h* o in CO ^ Tf to CD (D CM CM en CO n 

f^ r*. o) ^ r*. CM o 1^ o k r^* tn co a> ^ 

CM O CO (D OJ CM 1- O) 00 tJJ 00 »- 1^ — * 

in o" ^' en" in i-^ co' cm" co en* o" -r-" co' co" cm 

CO o CM 1- rr OJ in CD h- CM r^ in CM '- co 

fDt^O OJ en CM OJ 00 in Tf r- «o 



1- OJ CJ) t 

in CM CO CO 

CD »- CM O 

cm" T-" in co" 

■»r CO CO o 

r- o t*- in 

to co'en" 



»- »- tt h- tn 

OJ oo ^ f^ CO 

. _ T-'^"o'enoo" 

- 1- CM CM m CO ■'t 



-«- OJ ■* o '- <o 

CO CO CM in to CO 

en o oo CO to OJ 

oinNTr^o" o 

CO CM to CD r^ tB 

CO co_ OJ_ tn !-_ CM 

tn co' co' k' •>? »-" 



■D 



' (Tt 



:= o 
5 E 



K 

n 

I- 



2 i= 

4) <» 

DC a 

CD 

5 1 

I 

CO 
CO 

0) 

n 



■»- OJ 

CO CM 

m en 

a> cm' oj CO 1- 



;i CO V en in CO c 



^ o tn tn CM 1- OJ -"T 
in o CM to r^ I- Q en 
CO too-q-'-co in en 



~ o 1^ 

C0_ O CD_ CD 

tn CO co" T-' 



-. - "-toh-tom ■^cdojcut 

CM 'i- o tr CO to o OJ eo o r^ i- 
(dcdvt-" oo' i^' T-' in v' 7-" 



^ O) r*. en CO i^ co r- *- co f^ ^ ^ tj- in rt 

V ini-^TT eomh-cMcn to^*-tDco co 

in C0_ 0J_ 0_ T-_ OJ_ CO CM_ "* CO ■* CD CM O eD_ 1*^ 

fsT o"i^"cMv' ^T o" co" t^" r-" CO co' ^-" r-* o" W 

CM tn to in I*- h- ^ ^ CO en cm cm to to r^ oo 

«* tn r^ in CO to i^ o r^ r^ to co oj m t- e^ 

lacica ^* tc" o* Oj" to aitDOir^-^ ■»- 

T-T- CMCMinCOT — CMi- 1- 



CD OJ *- T- CD in ^ CO CM in in ^ 't o W^ 

OJ -^ajor^ o m o 1^ CM in to co •»? o h- 

en eD_ eo_ oq co_ co_ co_ o)_ t^_ r~_ ^_ in cm --co o 

o' v"^"coco' cm' r*-" in co" r-" tn" en" en" tn" ■*' o 

CM OJ h- oo 1^ o tt o Tf CO ^ in en CM "- eo 

m "* CO CM r*- tn o OJ to o r- i- »- 



tCMCOT- cor-i-tn^ '- 



^ <D Oi r- r- CD m ^ CO CM m in ^ ^ o 

en -q- CO o r^ o in o r^ ru in to eo rr o 

OT to C0_ to 00_ C^. C0_ 0> r--_ !*-_ ^_ m CM •- CD 

o' v" ^' CO co' CM f*-' in co' r^" m" en en" en" t' 

CM O) r*. oo t*- o ^ o V CO ^ in en CM '- 

tn "* CO CM 1^ m o OJ to o i^ »- 

■fl-" cm' CO* 1-* oo r^* --^ tn" »a-" t-" 



: ■ o o 
- o o o 
: o o o 



oo o o o 
oo o o o 
o_ o_ o o_ o_ 
in o' o" o* in 



S •=" O ^ m ffl 



CM CO ■«■ if 



O ^ "S 

o CM tn ■ _ 
1-WWW o 
*»^ ^ ^ E 



o oo o o 



in CD -a TJ 
wo c c 

^ C 3 D 



CCCCC C333r 



=13 3=]=) 



5OOO 00000 

o tn o' o o' 
CM CMCO "* tn 



Z tAtAMM WM 



oooS t) 

o o o o R. k. 

00000 ^. 

Oo'o"o"g ^ 

tn o o o R -o 

h- 1- CM tn t- a 



c» o ^ 5 5 

■D in ©T) T3 



f !§§§ 






■oog : 

000"- ■ 

0000 : 

°-oo-g : 

O O O ". m 

o cMin-i- 2 

*«^ ^ ^ E E 



T) TI-D "D -O 



00000 
00000 
00000 

o'lno'o'o' 

CM CM CO ^ in 



= = = =0 
000° 
0000°. -^ 
00000 ■s 



(A(/><AM(A 



72 



Individual Returns/1984 



_ oxxnDt-- en r^ CM (D r*- o r*- in co (D lo o en oo to r^ ct r^ <n <d 

r^ CO CD 00 o ui ^ in to (D co r^ •- in to r«^ r^ « o) eD_ o in y_ »n u> to c^ 

(D (D o> in CO cm' (^* V cd" o" (D 00 ai cm' o <^ to (D oi iri co cm r~- ^ cd o 



CO <D CO m en r- r- en o) in to o en m n 

in im" CO o en oD oo' to co ^" r*-" r-' ci r-iT 
^^ CM <N ■<)■ en ■c I- CM ■- •- a> 



CD (O CD in __ . 
Tfcnr-^ 0)r-»j-ina) 
in cm' 00 o en to ai to' 



■-■- CMCM^CnT i-CM- 



f^ in en CD 

y- 0> -r- ifi 

r- — m co_ 
to" eo" cm" o" 
CO o en m 
en O) '-_ CM 
) TT r~-' t^" m 



^ in r*- »- en ^ in en »- to ao en ^ •- co ^ a> 

~ CM of*-cD^ oi'-cn^in cMen^ino o> 

oi cMcntney cnco'-m'^r r--<3>oocoi^_ en 

m ^" cm" --" cm' in rr eo iri '-" r-" cm" ^-' eo ^" i*^ 

ojr^eor^ o>^0)cnc\j cninoicM-- ui 

in^cncM coinooico or^'- ft^ 

t' cm en ^* co' r>-" o' U) ^' ^" ^ 






in r--»-en^ ineo'-cooo O'**- 

CM oi^coi enr-envin cMoi-fl'-. 

O) CM en en CM en to ^. in 'j r- en co oo 

en" ^' cm •-' cm" in tt eo* m" t-' f^' cy h-" m" ^' 

enh-®!^ en^rencncM cninencM"- 

m ^ en CM co m a> oi to ot^r- 

v cm" en «-' o> r*-" o in ^' »-' 



■D 
0) 



o 
o 



41 

E 
o 
u 

c 

(fl 

CO 

o 

C3 

■o 

4) 

to 

< 

o 

0) 
N 

(/> 

>. 



c 

0) 

E ? 

>> » 

2 ° 

X ~ 

10 ° 



c 5 
«> i 

»< 1 



2 I 



I 1^ M Mill $ I ^§1 I I I I I I I I I N § 



Mill Mill 



I 0^3 M I II I I MM 



S»1 



O) o en T- en • 



coencD O'-encnr^ toenineno) ^ cocoto cov* '-5 cnr-- 

r^ocM "-CMm-wv ^r-coo^ in r-incM cmo) r^O ov 



"- •- in ■fl- O) r 



■v m en 1^ 



^ V O CM 



^ , to -^ iO ojr^encDcn 00 en to ^ en 
h-"-© tn^cgoco r^*-cooo^ 
OCDh- incDCMencM enr^-^-co^t 



"~| , O) in CD »- cn"« 
in in o en o) • 

■ ' *«■ rn h. ^ ^ 



to to 00 tO« 

o m or-* 

^ in c\j_ in 

cm' cm' v' o en to" c\j" co" en 



to o) '^ in u 



- »- O) en r— CO 



- •- encn r*- 



I II I II 



en ^r en CD *■ 



CM ■ ^ '- 



MM II 



»- cn to CM o en to in CO co cm 

in CO in to ^ ^ CM »- eo 00 

^_ cD_ in r- CM_ en o co_ -r eD_ 01 

V 1^' co" to" o" ^'* »- 't en oT V 

to m o> en en en oD ^ meg 

f- T- CM CM V cn m en to 



CO en 

5;a 


s 


in 


392 
390 
422 
895 


r- CO 


Si* 

in CM 


ss 


cmcmS 


s 


*" 


• cO(T.in 

CO to CM 


r- en 


coin 


is 



r- en ^ ^ CM CD CM c\j a> to en o cm m * 

h-^oDO r-cMcnincn r^tooor-cM n 

o I' o ^_ --_ o), en o_ a> en cm eo_ in en to 

tt" cm V iri to" cm' co' en m' ai <o ^" eo" o »fl 

toi-in^ CMint^-toin »th-o»-»- o» 

en '^^ •« ■v ■v CD •* in cm cy *- od 



en ■Q' S CO >- CM • 

r^ V h- 1- in en • 

!--_ o> to^ r^_ en ^- 

Tf cm" eo en 00' co' 



O) h- in o 

a o" r-' --' 

3in ■«■ O 

in cy ■"T 



ss 



■•- CO en to ■>! 
• in in a> 

cn cd' en 



oocD cn^-i-tnr 



en o in m 00 cm r- en i- • 

en o en r- eo_ o 0)_ en v 

in en to" oj en 

-- T- in »- in 



CM eo en en 



to t-- o> ey eo 



en CM V t- to CO in CO 

r- CM •«■ ffl r-_ en r- to 

o" O) N-" in" cm' r-' cm' 

O) en CD en en T- 



en r- en CM 0)-*-cn'-cD cm en • 

o o 1- to in en CM en •- ry • 

CO CM TT tD_ in ^ CM in o> (0_ 

in" ^" cm" V en m" O) o> m" o" 



5 CO cD to O m en 1^ O) o o o in ^ •- S ^ eo i*~ en o to h- oi »- eo »- ^ r- en cm ^^ 

•- inoO"- incMcnojin a>»-»-tDco to ^ OTinO"- CMcnin^oi •-■vin^-to en 

^ ^ ^ T- cy »- tt to en '- en cm h- -- r-_ o tD_ en in o_ in ^-. "n •-_ ^_ r*-_ - — - - ■ ■ — 

cm' V cm" to" in <J> o cd' en a>' V o V cm" ^' cf t-' 

r—oocM ^CMtoocM oicor— ^r>- co 

'-CM CMcn^^i^ ^eomcM^ 10 



O) cy ^ o Oit^ayo) ^ m o) •- r«. 

CMCO^ eO'-h-^ai tor-tD^eo 

T- •- CM en en in v 00 m cm v 



o CM *- m o) en '» en CM in o en o eo eo 

00 en <3> f^ r- o> ^ a> *- to 01 o 1^ CM h- 

(o CM to en in to r- cy o> ^_ in o)_ o r-_ ^ 

en CO CM o' en co" to" cy" r-' ■«■" v' cm" O) ^' cm 

to ■« •- O) to o to o cy 1^ o •- »- »- rt 

en in -w ^ m r^ m to cm en t- n 



~ CM o CO V 1- cy r- o CO m v co co eg to 

to eO'-^oo ot-ooOt- r^cO'-cocM ^ 

1- en (O r- o v r^ to «- cm ^ o) eo o r^ r*^ 

V o" to en 01 cm' 1-" o" o> ■^* cy en" cm' (» ^" rz 

cy K ^ tJ) 1- to CM CO •- (^ o *- 1- ■^ «0 

• f-cnen ^-cr^vto eMen^- to 



« 

c 


? 






n 


to 






a> 


in 


DC 


CD 




en 


^ 


f^ 


< 




1 




1 


(I) 






n 


(0 


eo 


(i> 






» 


3 


A 




." 


Z? 



_8§ 

000 

0. in o" 

o — cy 

O — t»W 



00000 
o 00 00 
o o_ o_ o_ o_ 
in" o' o" o' in 
CM en -w m r- 



- aj 3; 



00 

300 
3 O O 



OOOOQ 
00000 
00000 

o' iri o" o" o" 



Z VtmiAW MM« 



6SS 

OOO' 

°o'o" 

O O O ". m « 

ocy m •- S S 

•- MM(A O O 

" - - - £ -. 

T3 C C C ° E 

§33=0 2 

oooS tt 

o o o o *< ». 

00000 ^ 

O-o'o'og ^ 

in o O O '-'. ■» 

f^ 7- CM in •- s 



000 

000 
o iri o' 

O 7- CM 
O O •- «»» 
COM 
^ O .^ (B (D 




00000 
00000 
00000 

iri o" o" o" iri 
CM en ^ in r- 

T3 -o-o "D -a 
c c c c c 

3 3 3 3 3 

00000 
OOOPO 
00000 

o"irio'o"e5 
CM cy en ■* in 



oog 
000° 
0000 
o.o'o'g 
000°-^ 
ocMin ^ s: 

^ WViV* O -; 

k- CD CD O . 3 
■0 C C C ° - 

C 3 3 3 




Individual Returns/1984 



73 



O O lO h^ h- O CO to tD 
(Df^tCV to C\J »- O) 0> 
rr ^ CO CD CO OJ f^ IN »- 



O U^ CD CD M CD 



n «- in r^ r- o to to to 

C\J CO (D ^ (D OJ T- en O) 

c\j ID (D (D CO evj h- c\j ■- 

• T-"* co' "•--"' ' 



o m (O CD io 



ti 



en StDCOtD (DCMOr-^ 

■ 1— OOfflCO incor-coco 

CO CD co_ (D o_ tn c\j Tf o_ 

r-' a u) CO to" co" d> in oj 



I CO CO T- T 



CD cy o 1^ -^ 

...-0OCT UlCDi— coco 

(J) o)_ (D CD o_ in cy -^^ o 

T^ in in" CO co" CO oT in cJ 



o ■^r--cO'W T-f^cDC\icy r^cocncoo 

_ _. _, _. ., (D cocvjinv cDCTCDO'w ocnooio 

in 0)_ o (O o CD ■"T ^-._ r>-_ CM co_ ^ en in <m en t- cd v h-_ ^_ o_ in o_ en in ua iq r-_ ^_ cy 

cj cd'Vcd*^" in en cm" co" ID cocMco"to'a> « id" toincvico" (d" ^" oj' in oT co" --" co" co" en 

CO •- »- in r- ID o V (D to eo cd '- •- po cd r^ co ti- in cm r^ ^ ^ cm a) *- ^ 

»- CO I-- O) OJ o> o "<T o CO in ■<» ^ r^ co i^ co eo o> co o co in tt »- 



O) CO rococo CDCOCOOCD 



CVJ 4D "- _ 

0_ r*_ •» ID ■^_ 

O CO 1- 0> O) -V' ^' f^' (D co" 
CDOOO-- Of^-*- 



- O CD CD t- (O CO 



O -^ O O OJ CO <JJ CD_ (0_ CM -^^ CO T ■»I 

co' co'cMO)'co" id" o" ffl" cm" ■«■" e\I ^' r^ cd' co" 

t^ r^ o CM CM r*. r^ o »- o r^ ^ 

■■- CO en tn cd r- o co to cm i- 



^M CO o CD en CM (O CD CO CO ^ r^ 1- o in 

1- in CM o in CD CO CD ■v -"I- co ■- cm co co 

co_ CO in to_ CM_ CM_ en in ^_ <D >-_ co_ cm •- 

T-" 1-"* cm"co" Vco^"i^"r-" in" cm" 



ill 



r^; to^oiit a> ^ o r-- cy m r^ o ^ r^ r^ 

r- T- ci tn CM o r- ■<? c\j cvj OJ ■* t- in m '- 

w »- tM c\j ^ ^ r-- o r^ r- t-_ (D_ n ^ 

• • CM CM T- cvj ^ c\j CM a> 



l^oo ^- rt m at' 



tn »-• icj en ^ 



•B 
3 



C 
O 

u 



0) 

E 
o 
u 



n 
n 

o 

(9 

•o 
o 



•a 
< 



V) 



c 

0> 

E » 
>> « 
S5 ° 

X - 

|2 

■o 
c 
a 






MCOinC^ CM — COtTT 



11 = 



S3 O) CO 1^ CO . . . _ _ . _. _ _ 

CM CMrrcor^ r^ooh-oio ^'- 

(C to_ T- r^_ r^_ tt o> cD_ CM oo_ m o >- co cm oo 

r-* in" cm" cm" in" co" co" in" co" ^" eo" oi ■^" oT »-" in 

CM T- eo CO CO ij- CM TT CM CD t- ID in '- CO CM 



^ ^^^ -w CO in ID en '^ o> <» CM -^ m to o co oi 

■^ CO CO CO r» -^r cococomto eo in o) co co r* 

CO o_ ^. ^rr^.o (OCD_o)r-co cm_ in r^_ co_ cm ^ 

* cm" ■<»" CO r-T o)" o" to" <D r^" co" to' cd' »-' ^ 

CM CO CM T- ^ CM to — m ID •- CO O 



11 



CM 01C0_OCM_ '-. ^ 0)_ !-_ tD_ 0)_ tD_ C0_ O) 01_ O* 

'-^ cO'-"id"^" r--" 03 h-" cm' to ffl" m" c\i cd" in 
ID CM m CO CD CO h- »- O) CO m oi -"t 



(o a> o CM en en r- o (D o 



J ^ CM CD en CM 



ID eo en CO CO to oo »- ^ o ■«■ o co m to 

TT CM ID in ^ CD o oj O) 1^ in h- T eo '- 

o en iD_ ^_ o CM ^_ ^_ »-_ o id in i*-_ r'_ r- 

■v" inojco'^-" <Dco'en"cM"o '-"cm"cm"c3 

CD CO V en '- ocoO'-tD r*. to en V ID 

■.- CO r- 01) o o o m »- rr id in ■- 



'-coeocM cncncD'-en "-inveno 

01 1- O *- CM in ■V tT CO f- to CM CO r- (3i 
to CD ■r-^ CM --_^ O^ CO O >-_ CM o '-_ !-_ "<r o 
to" ^" e3 o" co" en r-" --" cm" cm n" i-" cj" o" cS 

r>- CD CO m CD ^ V en ^ to to en ^ m 

CO r^ (D oo O) 1 O V IDID"- 



Si 

E o 



CM m r^ o •- •- CO r^ o Oi o T^ cm cm ti- 

O) CD '- r^ r^ oi o T- CM ID to en en co co 

r-_ r-eo_tDCM_ cm_ tD_ CM_ cm ^_ 0)_ en co_ '-_ r-_ 

" oin in" f^' in" to' co" •-" n-" V co' r^' 



00 CM -V •- CM TT O O CD »- ID V r^ V tO tO 

o in CO o »- cMOO'-co »- co co in r^ o* 

iC o'o'to^' r^" (D h-' O) h-' Oj'r^Vco't^" o 

— — — -j-f--^ o 



CM r- CD en en o ^ m to to ^ 



<3) m -9 rr '- CM 



^-^■^ cor^co^co 



o> to in in in (^ 1^ CM r*- r^'-cnocn 

^ ^ to o CO CO r- CM 00 en eo to cm en 

m O) O) 0_ ^_ ID iD^ CD ^_ O) CO 'T ^_ '-^ 

CO r^' id" CO* CM id" o" --" t" cm o" id co" id 

•- CM CO in '^ CO ^ 1^ o 0) to en to 

T-i— 'T COF^CDCOOO 



" "W CD en oi O) CO id ^r t 



en CM ID [^ T- CO CO CM t5 en oo cd co in ^ ^ en tM in r^ t- co co T 
en CM V in CM •- CO ^ co co »- •- id to id co oj cm v m cm •- co | 



to in CO _ _ 
CO CM CO 0_ ID 

CM ^" r-" r-" --" -c ^' CM m CO 
'-'-coincD ^coco 



o ■'f o "* o> CO CM CO o in co co oi o <- 



d>tb miD 
■V -v CO o 
(D en en o 

to r--' in to' 

'- CM CO 



TrincoeD-^i- cncoeooeo co i- coeneno ^mcoto^ encocooco 



CM in o *- rr CM CO CD ^ en 

CO'Vf^ OOICDOICD «^ 

"- "- ^ to r~ CO CO CO m 



- in CO CM in o '- V cm co co ^ en 

- CM CO ID •- CO ^ f^ O (3) CD 0> CD 
■— 1— ^ C0f*-®tOffl 



D oi CO in V V en CM in c 



5^ 



CO ■- f- in CD in CO O) CM 

■^ o^ ■*_ ai sn CM_ co_ o id_ 

co" cm" in" cm" '-" r--" r-' i-" 

-- T- CO in 00 



3 5 



CM T- eo r- en en eo to co in ^ ^r en cm in en cm t- co 

eo CM CO ^ r- co t- ■•- in to in co en cm ^ oj co cm co 

*. °. '". <^ ° ■^ ° ■^^ ^. "- ^ ". ° "l ® ® ® ° '". 

cm*id"co" o •-" CO CM id" cm" •-" r^" r-" '-" ■^" i-" cm id" co 



'- »- CO in 00 



O CD ■^T ■- •- 



-co CD ID r- T 



o 



S o 

2 I 






oc 

= E 
< % 



CO a 
CO 

• a. 



- (O O!) 0> 

r CO ^- •«■ 

id' CM oo' 



>^oi'-^ r-<j)T-iDu 

J o CM -a- h- r- "- eo CD ^ 

> o CM CM 1- CO in o in u 

> co" id" id" id" ojcm'id'cd'c 

> o) o r^ m ID CO (^ CM c 
1 r- to CO CO h- r- i^ in T- 



to)'-^ r^oi'-iniD 



(^ 00 CD o 
ID h-' '-' '-' 

r»- eo oi O) 

^ CO r^ ^ yj I" 

id' cm' id o p 

■- •- CM P 



M O CM "< 
3 O CM_ C 

n' co" in u 

05 o r- 



co_ in o 
en CM tti 

ID (D f»- 



iniD 
(o'cT 

CM CM 



"1 '*". '*". ^. "". 
cd" in" cd" i^" v" 



en cD_co_co_a>_ co_ co_ en r-^_ r^_ ^_incM_'- 
_. o" v"^"cotD' cm' h-' m" to' r-" itiaaio 
m CM m 1^ CO I*- o ■'T o ■* CO ■•»■ m en c 



tfl 05 cD_cqcoto to 
oT o" ^"^"p" " 

CO CM O) (^ a 



»- -cf PJ P 



in ^ CO CM 
in o h- CM 
co_ oi h-_^ i*-._^ 

M I--" id" (O* r^" ID o 

5 ^ O V CO -^ u 
- m o_ en CD o ^ 

6 t^ r^ id' ^' I-' 



ID ID -"f tT o 

in to 00 ^ o 

T in CM T- ff) 



o o o o o 
ooooo 
o o o o o 



°' ° .^ o 5 

in (D"D-0 



VitfitfitmA 



ooH 

0*^ 

o o o o 

O O O °. fl 

o CM in T- S. 

1- WtBV* o 

«^ ^ ^ E 



• oo 

: oo o 

: oo o 

„ ."^.ino" 

o o »- «(/* 

i: 0(» 

o* P. ^ m S 



ooooo 
ooooo 
ooooo 



oog 

0*=! 

o o o o 
Soo° 



Wf/mif^vi 



"D -DTJ TJ-D 



WOCC CCCCC C333(- 



■D T)T3 -O-O 



C33 3333D 

OOOOO 
OOOOO 
OOOOO 

o" in o' <D o" 



Z MMMW W<A(»»(A *A<A(»<A(» S 



ooooo 



'- CM ID »- 



ooooo 
ooooo 
ooooo 

O' ID O" O' O 



ooox 
o o o o R. 
ooooo 






74 



Individual Returns/ 1984 



0) 



c 
o 
u 



0) 

E 
o 
u 

c 

M 
CO 

o 
<3 



■o 
< 

o 
a> 

N 

(A 

>> 



C 
» 

E 
>. _ 

S5 o 
a. n 

X 

a 



■o 
c 

(0 
« 

•a 

0) w 

u 

K 

|2 g 



— o 

S e 

(Q 



E s 

«« -Q 

DC 2 

= E 

< ^ 



CO 



^ o r- CO (o ^ in to 03 CO o) r^ <d en co cj 
CO •- <D V ffl (D CO <D o (D_ v_ m_ CO m m 
CO o w in m" f" co' eo" r^" in co" co »- 



o i^ CO ■w o ou c\j in "<i CD 

cy in r*. CO »- o co ^ «> •- 

cy 1- in cy <D o oo O) a o^ 

' c\ir-*^" cyocyto'o)" 

T- ^ ^ rj '- ^ 



o I*- o> o o V »- ^ O) o to CO to to c^ 

■V ^ ^ cvj ffl O) m o CO cy f^ CM cvj to m 

CO CM cj c\t in eq in ^_ co_ ^_ co •-_ r»-_ o> » 

to" — ' ff>' V to' --* co" --" ■«■' (D ^" ai T-" iC 

oi V tt m n CM CO f^ (O coco ^ 



00 CO >- CO T- to »- cy V in 

-» ininco'- i^»-o>cO'- 

(O r^_ in CO o_ c\j ■<» !-_ in o 

v' o) v" CM a> co" ^" oo" *- 

■ vco'* cyooitoo 



^D r- in CM CO ■- h- o) to CM r- ** m •- r- BT^ 

^ momoj 0^"-^^ cjasmvcn * 

CM ^ CO •- ^ ^ o> m p^ ^ in CM ffi m s w 

gi • in cm" co" cm" cm" CM h-' ai co' co v cJ h^* V 

• • • ^ m r^ CO O) in »- p 



-to (D in 1- O to -^ 00 (D CO* 

•- CO o e\i to m ^»-cooj' 

'- in a> o CO to 'J O) in CO 

■ • CM"cy<a>" cocm"Vo 



^3 o -- •«■ ■v to 00 CM (^ r- m "<t CO ■* m 

CD 00 •- to ■»>■ Tl- m CO to ■* CM o to (^ CO 

to to (D CO r»-_^ r-_ 0)_ co_ in in co_ co_ o « to_ 

(fl • cm" ^" cm" v" o> cm" o>" r»-" cj" o' to" v" cm' 

• • ■ i^cncMoi^cNj 

1- CO •- 



"N 5 *- I -t-O 0> O CM 



CO (O ty a> 

CM CO CM o 

in CM CM CM 

3«j"h.' c^jd'^ 

- o> CM o r^ P 

1- CO '- 



o> CR • ^ 
O) ^ <D 



in ■- (D CO r^ to to CM O) •- CO O) to in ^^ 

incocvjr- ojr^vtOT r-cocM'-tD co 

to CD 00 CO ffl CO *- (D ■- O) to CM CO r- to 

cm' o) ^ oo" ■** co" o>" o' o" ffl -v" — " ■v' CM oo 

in rr o oo CMCDr^CMv cvj t- o> to O) ^ 

^ ^ T- CM to V cNj h- o_ in « 

^" 7-* ^" co" o> 



i- ■* CO CD s CD '7 to CO ^ in to ■«■ ifl 

O ^ PJ (D CO O CM CM C» to CJ O *- Ot 

' — — — — cocoto o» 



O) CO »- S- O) 



- o) f^ in B V T 



— 7- «- to 



f^ CM CO CM 1^ CO CO CM CO in CM f^ t- CO S O CO O O) r^ in tC CO CM CO CJ> •- O OJ O) t 

ooi-^in oincof^co tos^offi co o ooieof^ '-ocmcmcd ^coeoeor^ o 

CO '- o> Oi ^ r^ ffi T- CO m ^ o) O) ^ ^ to -^ ^ o o o ^. co_^ '". 0)_ ^_ v w ff) ^_^ O^ 

f." (D f«-" cm" CO cm T-' cm' ^" cm" t-* to* r-" in cJ ^" cm »" f-' to' o* to" o" t-' cm" cm" »-" to' r-' in 

^N-tof^ toio(»h-^ inoDn to cm m m to id 'w t» r^ >- m « to 



00 ^ o ^ ooi^inin in^-r^-cDtO 
CM'-coco r-intoco"- ooococoo) 
r- CM CM CD in w CO "■ — — ■- — ■- 



c5 to m oo ^ (0 r^ o ^ o as co co cm oo >o 

_„^„_, _ ^ oir^coin cocntncocD cocMini-in ui 

C31 co_ in m »- in CM i-_ ^_ o co_ cm cm ^ o cm in p^_ <d_ oo_ ^-_ tD_ u> 

~ co" (D V co" oo' r^ ai r- f^ o" ^* rvT ^" in" i- 

m to o CD to ^ CO » in V co r^ cm v cm 

i^r-Tj- cor-CMCMr^ o>h-_cDino 

■-"cm" cm' cm" v' ^" ^-" ^' r^' in cm" in" ^ 
tn 



^^ CO •- V m O) r- ^ CD c3) eo -^ in tj) r*- ^ in a> m co cd o o cm cm cm ■- cm o 

CM ■- O CD O) O 00 CM r*- CD in CD CO ^ t» ^ to •- O CO 1^ CD to 1^ O CO V t- T- CM 00 o 

in oicO'-cM (DOOinh- toffiois^ h* »- ino'^in r--^h-oto ^-incoeo_v_ o»_ 
in co" ^" ^-" in" ai ffl" oo' to ^' o oi" cd oi" •- ift co" cm" ■- co" ^" ai O) o> co" n." oi o> cd CT) •- 
o eo"-coco cocoo)ino O'^'-'-'- o coo^co n ^- 1^ vn a> oj^'-t-'- 
,_ j^ ^ -•- — 



Ci ■- CO CO O) CD »- CO •- CO O V P 



-^f^in ^co^CDO> coco*" 



^ 5i to 00 to ■- K O) to 1^ O) O ^ CM o n K~ 

f«« r^ O'-f^CM O)0)0i'-co rointftojto '^ 

O) r^ in O) O) CO o co_ in in ao_ v ■-_ O v_ co_ « 

St-' in'oo'oi'oo cM"o"iriiri«-' co co' in oo' co" «0 

to OOl'-tD OJCOCMCOO) OJOl^r^** • 

CO m CD O C» to O) (D CO oo CM ^_ O) O CM_ O »^ 

T^ cm" a m' ^' to' f--" v" ai to" co" V ai cm' cm" to 

CO »- CM CM CM in CO V n- •- ^ 



T- ^ o (D o ^ OJ to O) r^ tM CD ffi in W 

cjiOih-^ toeococoo cMt-r^mo) -~ 

--_cotD_tq '~_incD_CMO) tooieooio 

r-" cm' cm" to m" V^ ^" ^" co" v" r^' >-" cd* co" o 

CO in to h- CM o CD h- ■« in oo n r^ -^ o 

T-^cjc^_ r-(o_cD^-eM_ ^_c»o_cmo ~-_ 

--" f--" in T-" co" r-" v ai co" co" V ai cm' cm' ift 

t- CM CM CM m CO V »- »- 



3 t5 o CM in ^ CD CO en CO in "- « v to co 

to o r^cocM-- vr^r^oo* mo^'-co 

» oi in (j> .- o tJ) CD oq CD CO ■* in eq to v_ 

of cm" T-' cm' m" ai co' in" ai cm* ■«■' >-" r»." iri cm' i-' 

^ CO oo^oocM r^cDOJfflv r^T-incM*- 

c^ to in O) eo_ cm_ o_ ^_ ^, i^i. ^i oo to »- 

lo cm" cm" ^" o" ®" P*-" o in V 



^n O) in •- ^ m CO T- o) t- '-'-■* r^ »- i*» 

<JJ '-COOtO «-COCD'-CO t-r^COT^CM "" 

a> t- I*-. o_ to (--_ ^_ CM_ CM_ co_ CO CO co_ in ^_ 

co" o" (D" co" cd" tJ) o> o>" --' »-" oo' to" in cm' ^' 

CD to in O) o O) m r^ to co »- in cm »- 

^OVO OOTtntM COtO"- 

coo'--"o' oo" r»" o" in* ■v" 



CJ in CM m o 

m CO •- CD CM 

t--._ T- r^_ CD o> 

iri a>" co" cm" v" 

O t- r- K CM 

O Ol O O) CO 



CO O) -^ CO ci t» en o o m co 

in^t-tocD oo^oimo) m 

CMcor-Oh- co^incMcq ^ 

*-' ^" co' co" in" cm" cm' in" as" r-" s 

CM r^ O) Oi CO C)> CM CO o p~- ^ 

in — CO CO O) (» 1- r^ o> CD lo 



CM o 1^ -^r 



o> ^ CM r*- -w o CM O) o to o r^ »- m ui 

r-cor^co tnmtocM^ "-r^cooio c** 

— oi T- in p- »- o CM CJ o cD_ CO ■--_ in ~ 

to' r-" co" cm" m" iri to' ^" <d" co" m" co' v' V 

^ O) CM ^ 01 CO r^ cm ^ ^ o CM o r* . 

CM ■- CM CJ> t- (O ^ CO (D O) »- r^ Ol CD Ift 

--" aj r-." co' cd' ai ai -^ i-" to" ■*" cd' m" o" 

»- CM CM CM m *« in t- CM "- T- 



^Oi CO O 00 CO 

o O) o t- ■^ 

to O) CM CM O 



tocDCM^in in^r^oi^ cm ■- 



m o »- to CM 



O) CD in o CM CD CO eft o cm in m co K 

oicocncD ^enTCMO vcocMincM 

cDa>^r- 0)0)000) kno)"-0)r^ _ 

ai co' cm" cm" o) co" i*-" ai --" r-" co" eo" co' f" o 

ocMOif- ojr-ino"- comcDCM'- i« 

toor^o in ^ O) CJ) CO o p^ •- o 



u" ,-" o r*.' o' in ' 



o S 



in Ti- CO O) p^ to m tt CM ^eotMCOco 

cdcmt-cm '-^oocDin ^cDr-vCM 

CD -- r- 0_ ^. C0_ !--_ 0_^ CO a> y-_ CM 

o o' ai r-" iri to" ^ ai ^ »-' »-' 

^p-ino inv^ ■- 



I I I I I I I I I I I I I I I I 



E o a, 
8oE 



m CO CM ^ 

CM t- a) pj 

CO ID CO'to' 

at •- <D o 



II I II I I I I I I I I I I I I I I I I I I II I I 



I I I I I I I II I I II II 



■oo 
■ooo 
: o o, o_ 
"*- m" o" 
S " o — tM 
o o t- ««» 
c o w ^ 
O' P. ^ S ffi 



)0000 
)0000 
> O O D O 

ro"o"o"iri 
J to ^ in r^ 



ooS 
ooo°. 
oooo 
o.o'o'g 

O O O °. m 
O CM in T- c 
*- »»«* w o 
««^ ^ ^ E 



ooooo 

gOOOO 
oooo 



So — «««» 

£ OM 

°> p. ^ 5 m 



<AM WMM M 



C33 33333 



i- to 3 



O O 
OOO 

ooo 
" o'lri 



) o o o o 
) o o o o 
)0 ooo 
)' iri o' o' o' 



C 3 3 3o 

ooog 

O O O O R 

ooooo 
O-o'o'o'g ■ 
in o o o ". . 
p^ T- CM in "- 



C 3 3 
CD ="00 
oooo 
^000 

=•0.0" iri 



-DT)-DT3 n 
C C C C C 
3 3 3 3 3 

OOOOO 

80000 
OOOO 

o" iri o' o" o" 
CJ CM CO ■^ in 



o CM s t- s; _ 

— MM W O M 

- E E 

w a> o o , 3 

■o C C C ° tt 

C 3 3 3o *- 



ooooo a 

Po"o'o"g 2 
m o o o "- «| 



Individual Returns/1984 



75 



ill 

o a g 

III 
|s 

■6S 






« 



c 
o 
o 



4) 

E 
o 
u 

c 

« 

o 

<3 

■o 

0) 

(0 

3 

< 



41 
(0 

> 



0) 

E 2 

>• 

IB - 

O. -o 
X 

n 



•a 
c 
a 



-a 






a i 



4) 

oc 

= i 
■< "" 

I 

m 
CO 
« 



ES 



E (B 



$ (D 



T- ' 03 lO 



S ^ r^ 



O) n o I O) ^ "V 



I I 



I I I □> I o) n o I c 

I I I g I srr I" 



II Mill I I I I I I I MM I I I M Mill 






II I II Mill I I II II I II II II M I £ 



i^ocD<D vv^in-^ o n CT • 



(M T- ^ OJ 



o CO m m ojo>* oj ^ o 



- in »- o O) »- n m f) 
-mf>- ^ h- O) to o o 



, .-r-T-irtr- o •«■ • cyy? 

I^ I- ID t^ rtfD* <DO 






lo-co • ^ CO h- ui cu 
orioi ioev^"in w 



K in (Sj c\j Tun ojin'VCTr- •- cowo'- • (O 

pj n cooi* e\j (DinocT* Z'^SS'" S — 

- m oiro »- o '- as to CO en ^, <D (© »-_ ^ ^ 

r^" m' N in iri eo o) ■^ O) o i- r>- '^ »- w 



S(£ n (O A 

(O n o CT 

o (D a> •-. (D 

1^." « OJ r-" r--* --" 1-" V 

cj i-n cj ^ 






o in CMO) ^ 



in <f CD» 
o) m CO 



^h- lO oi*-^coeD o> Olio r^ m m 
mh- CD cMOir-T-tD ^moino) « 
(DOl ' (- - 



""] I I O O) ■■— C\J • CO O) <J) f^ • 

CO cMOioi* to ^mm* 

en m T- o)_ tf*. w. o>, '", 

CO oo'irir^" T^ cm"^"^' 



oo 
■o oo 
. o o o 
"O.ino 

O-r- CJ 

0'>- WW 

o« ^ ^ 

' ° i_ <» o 

in o-axi 



o ooo o 
o o o o o 
o, o_ o_ o_ o_ 
in o" o" o" in 



hvitf* » ^ ^ ,^ E 



c c c c c 



_5i C33 DDD33 3 



= =5 3=0 3 



5 OO 

2ooo 
= ooo 



o o ooo 
o oooo 
o oooo 
o' in" o" o" o" 
cy cy CO Tf in 
vnftynAvi 



o o o oR *- 

o o o oo _ 

o.o-oog S 

in o o o "- 5 

r^ 1- CM m 1- « 



oo 
ooo 
ooo 
°ino" 
o i-cy 
o-i-«»» 
o«* , . 

' P. _ (» <D 
m (DTJ'O 

wo c c 

. C 3 3 



".oin 
1- in ■•- ■•- 



o o o o o 
o o ooo 
o o o oo 
iricsooui 



■DT3T3T3TJ 
C C C C C 
3 3 3 3 3 
OOOOO 
OOOOO 

o_ o, o_ o_ o_ 
o' in o" o" o 
CM CM co^ m 



oooo 

go O °- • 
cjin 1- c 
■•- w«t» o 
«^ ^ ^E 

T3 C C C ° 
C 3 3 3o 

^ooog . 
ooooH. . 
OOOOO 

in o O O °. 
r^ »- cy in 1- ■ 



76 



Individual Returns/1984 



CM o» r^ V in CM CO in c» T- r>-coco<Da> 



r- CO ■*_ 

O) r-' cm" 

CM T to 



CO o to o 1- to CM o »- CO o CO ^ r^ CO eo ^ to »- 

CD cnCMinco <o >- r- •- oi o o ^ co '- m o> o en 

O) OlCO'-O f*-O)COCMC0 tOtOOlCOO) CO ^ "-O 

cm" O) ^" co" o iri cm' eo" ^" O) o ^" in cm to V rC to' 

CM ■C'VCOO '-OOOtO'W t^ to •- * CM 1^ 

CM CO CO CM •- CM •- •- CO »- 







sst 


CMO 


1^ <o in CO CO 


gsp 



5 Tl-ScD 


5 


CO 


CM CO '-CM 

SsSS 


cvj^co^in 
in T- to m o 


o CD to r^ 
coco *- in 


COUJOCM 

r- m coi^ 


s 


(O 


CO ■IPJO 


SSSSS! 

totDcoor^ 


f^ CO toco 
to r^ in in 
K r- OCM 


V ^ CM »»■ 


•s 




^ ,- 


■^ ^CVJCO-C 


CM T Tf to 



■a o ■ 
3S 



II 



4) 

3 



C 
O 

u 



» 

E 
o 
o 



(0 

« 

o 

U 

'O 
4) 

« 

3 

< 
o 

0) 
N 

to 

>• 



c 

0) 

E ? 

>. - 

X 

a 



■o 

c 



•o 



|2 E 



:= o 
S E 
(B 






» 

EC 



= e 

< - 



n 
ri 

I- < 



« ^ (Dincoin oco'-vv 

in *-tomo M- cvj i/i r- (o 

o co_ to CO CO o> r>-_ o r>-. »-_ 

<D o)"r-"^"iri '-'cM'o'inco" 

eo aii-^r^ o>o>cocoin 

CO CM o_ in in to_ to to o_ ^-_ 

•-' »-' t-" — " T-" CM* co" Tf" 



o N- CO CO 1- in •- ^ cor^ h- ^ co r*- in K 

<- 1^ CO CM o T to (O in tt 0)cycnr-(D ^ cm toinm 

CO cMCM^r^ v^tDCDi- CMintococo tM as inoh- 

to CM ^-" co" cm' co" iri in" dT to" co" ^" co" eo" aS t^ r*-" V o" ^" cm to o iri to m" 

or;--© 0>^h-^n Ol'-'-T- ^ T- toco-^-^ (O'-tO^n 

""'"_'_"'■. 'H'^. ^^'~ • coc»cDnoo(D^tDin 

^ CO CM CM T- 1- cm" •-" »-" of --' cm' cm' Cm' t-' t-" Cm" ^" i-* 



CM 5 en CM CM CO too O) O CO CM m to ^ M CO r- CM O (O CO CM to CM ^ to -^ CO »- to 

in O CM "- O to V flO CM CO <* r^ O) CM to 40 CD -il tft CM CO TrO)t3>OCO CMCOr^COCO 

in O) tOfflr^_o ^in^to^ o>cotDCM^- o co a> o> ^ C\i OfOocDr>> ocDcooto 

CO in CO CO to O) to ^ ^" co" O) o" to cd" in* of m" h-" r-" r-" oi" ^ o" ■^* cT cm" od" f^" in" co" in rC 



CO r- o '- r*- CM CM ^ cm oo co o>» 

— r- to eo ^ mtD^co* 

— ■-■»fr^ i^cotocj 



ui 



Tt (D r*- CM t: 



CM CM CM CM CO C 



DC^CM ■V 



2? 



SI 



in o to CO CM N- CM '- f^ CM CO V CO (J) in T Fi co en to o c 

(D in cocMOXO oDOOcoco oiDO^in m cm coinT-i- 

1-^ to_ en CM_ in !-_ ^ to_ CO ^. in tn cq cm_ ^_ to o ^ co co cm u 

t*-" f^" r>-' CO (O* r*-* o* m" ai co' to' co* ^" r--" ■^' ^ ^ iri o" oi c 

CO CO •- ^ o o o ^ o> •- •- o V ^* <d >- a a 

'-TTinincocMco'-co'-'- o eo^T 



1 in 1^ 1^ 1- 
n o) CO o> ■•— 
y 1- CO T- CO 



O CO o 
to" <B 1-" 



CM ^ O 



T r- CO in 
- inoj CO 
3 en o m 



3 r- o 
0* oo' cm' 

_ _ , .. . ^. _ J> CO tj) 

» r*- a)_ in ^ o en h- r- co o_ 
cm" iri iri to" iri to' --' r*-" r-" 



o o> o> CO m ^ F^^ eo CO o CO r>- r>- in »- t- to ^ en to ti 

T-oomoo (O Oi to CM CO '- encoincoo to r~- en im « 

©■^inov CM r>- '-cM'-o 0)CM'-t-i- toto^cott 

o CO r*- cm" I- ^ cm' od' co" 1^* r--" tri cm" o r*-.' cm" co' oj o oj" a 

eo r- to (0 en eo in in f^ ^ r«. i- to eo r- cm co in to m a 

OltDCi y- -r- *- CO •- eo h- f^intOCMO CJICOO'-'- 



u> 



eo ^ m m to •- f^ r-- y- r- r- 



1 

CO 

e 

ID 



0> (O CM CM in O) O) Ol CO (0 a O!) CM to 

ocMO^ cotocDOXO CM o r- '- in 

^_ O O CO l^, 1^, ^, ^-. OT to ^ o ^ c» 

cm' en* XT* o) o n-' cm' o' o* '-' co" cm" ^" --' 

vof*--^ a>minaDr>- totoin 

in CM^ m in to co co — . eo_ v cm 

m" cm" o" co" to' iri at V CM 



o o r- en ■* to r^ tj- mm oo oco o to ^ 



. h- ^ T- ,- 



" "K CM 0)in o r- -^r oi co ■>*■ cm co t- tt ■<r o oi 

" ' •-eO'-cD O)0)^fflo intoincoi** ^ 

CM_ r-_ to m in co in r- in o) co cm t- i- co 

_ -, to iri o" o" o f^' h-' cm' o en* CO ^' r-' r-' o — . _ _ — 

r^ CM « <2 ;- r;; S o eo ^ 5 cncMco'-to to to r^ r- f^ m 



o in T- o 1- m O) t- CMCM 'i- oi cm r- cm 

CO T-CMOin Tfinmcoco mor^mo 

^_ »-CMtocM oa)CMO>co eoincococo 

CO* to" oco" to" o'cM^to"^* to'^■'lri^-*V 

.« ^^^.- _..(^^(^ inoi*-oto 



If r^'^^12 '^iS*""" ojco-*5in c* ■.- f^incMco lAAtficoi^ eo cm ti5 co o e* 

^- CMtoeyco toeoinin*- --r>«.r>.^o ^ r>- ^■^'-r^ o)tooo--0) r--otoeoeo o> 

O C0_(OtO_CO CM_V_0>intO (Dt3ir--^-0) co O •-CM--cn CM^-CMtOOi '-tD'^eDOO ^ 

CO n CD t f^ 'O o to O) »- CO o V iri o" iri o" eo* o" to" n-" r--." co" to" V o>" to" ^■" co' iri o" iri co" 

CD O) tomr--^ 0(Df*---oj in»t®»- o T-r*.cM-^ CMCMcoenco ■^voO'- <o 

.uiTttDino)0)CT)0)_incooinco h« c>Jvincocoa>ineMOinco — 

CM CM o" eo" to" iri CO* ^" eo" *-" co' o>' o" co" (D ui oo" -v co' 



oo 
: oo o 
■ oo o 
' "^.irio" 

O •- CM 

o •- WW 

— •- O M 

3 o" o ^ £ fe 

O -n in tI>-OT5 

*• © WD C C 

. — C D D 

F .1 -S "oo 

2 « ig°° 

2 o ^S'2:2 

Z MMMW 



80 o o o 
o o o o 
o_ o o_ o_ o_ 
iri o' o" o" iri 



T)T) -O -D T3 
C C C C C 
D 3 3 3 3 

O O OO O 

o o o oo 

O O O OO 

o" iri o* o" o' 
CM CM CO -^ m 



002 
o o o ". 
o o o o 

O O O °. m 

o CM m '- c 

'•-tA WW O 

«^ ^ ^ E 



C 3 3 3c 



"OO 
; ooo 
:ooo 
' '^. iri o* 

S _ O '- CM 

" ow _ _ 

"=» p. ^ ffl m 



oo O O o 
OOOOO 
OOOOO 



wwwww w 



ooS 
ooo°- 
oooo 
o.o'og 
o o o ° a, — 
ocMin -- £ - 
^ www o • 

'" 5S^ E 
D -b -a "o S 2 



_____ -occc^ 

CCCCC C333fi 



OOOOO 



®^00 OOOOO 
SOOO OOOOO 
tOOO OOOOO 



oooS 
o o o o R 

OOOOO 



o in o o o 

CM CM CO ^ in 

wwwww 



2 ;e 



Individual Returns/1984 



77 



•a 



a. 
E 
o 
u 

« 

IS 






a 
«> 

(0 
EC 

o 

IS 

IIJ 

■o 
c 
a 

« 

♦^ 
a 

DC 

■(5 

c 

o> 

a 

S 

41 



O = 
CD o 

CO 

■o ? 



is s 



■a E 



.2 f 



4) (0 

3 ° 

CO ^ 

(tt i 

E ^ 

o S 

I.I 



1^, 



i 2 



g§2 
".Mr; 



•II 



38 






■ inaicDco oj»-i^cocM mo^*cooJ (DT-cor>-»o r«-0)*ncD^in 

Tj-cM-ij-h- cjih-coi^cn cMoscMr^cn cnvco^i- cor^ioin-ifOJ 

'dj'Vi^f^ co-^ooo '-■*'-co<D o>aicDcoa) ■a-omr-mr*- 



CO ^ O) O tT to O) CO CO h- Tf 00 O CO CO in -^f CO to CD CD o O) -^ ^ 1- 

mCMr^oin o)ini-coin ocDt-cmoj oini-cMin co'Ccor^-^O) 

T-cMino>co cDcococoo cocDini-f^ or^cor^r-- roT-r^incoin 

co' cm" co' CO r-' to" co" t-" lo ^' ff) co" co" ^" t-" O) in" cm" lo o> in »-" co" r-' 1-" in 

r--i^cM(ooi op^'-CD'- h-cj)tDcoco T-incotDCO ifeooin^in 

CO r-- 0_ to r-_ tn CD_ T- en CM "^ ^i oi w ^. c«J ■w en -q- cm o ^ m ^ co o 

^" co' cd" r-" o" at cm' T-" to in to in ■«■" r*-" o -v' »-' cm" |C »-" co v co" ^ in ^" 

incocMCM-^CD'-incMcncM dcmcO'- cd -^ <n ■^ '-m 



3 CO CM ^ in in f- in ^ CM to o cm r^ eg r^ 

(D eor-.co(3)co i-co^CMf^ ^r-eo*fl-^ 

T^ <-_ co_ O) en r-_ 0)_ cm_ r*-. cm o ^ in oo to co 

« co" T-" "if T-" o" r-" en" cm" o co" co" r-' ti-" <o o 

1^ i^O)T-cocM toincncoin cocdcocmt- 

^ '-coo'-v cor^cM^in co^'-cno 



CO CO CO O CD 


»- m CM t» CM T- 

oo ■* en t- CD "* 


CD CO CO to f- 


cr. Tf r^ CM -If CO 



3 CM tp to □> CM CD to a> r^ o <x> o in 

I-tdcd tDCDOitDi-^ CMCDT^r^lricO 
-'-'- '-'-T-CMCM CMCMCOCOCO^ 



o f^ o CO m ■* t^ o> tj> m r^ CD CO CO ^ cd u 
T-^cMinr-^ r^cbcdcsen cMi-^^^'feo cbinihcor' 



J"o> CD C£ CD CO O CO 



T- CM CM CM CM C 



^^ cD in CO CM r» 
o o CM in 1^ CO 
to (J) m o to r^ 



CD CM eb CO o" 
'^ en o tn CD 
CM in ■* in ■«■ 



to V CD O N- 1- OJ CM 1- in 
tO^CMCOCO ^-CMi-COO) 

mcMin^^ CMininr^r*- 



o-^cb 
to 1- CO 
r- n CO 



CM t^ m 
o o) tn 
CD r*- CO 



roco cooen(Do> cMinoicOTfCM 



^ CO 



3 in to o CO to r^ CO h- m en co m 

ICOCM CMCMCMCDcn r-I^CDCO'- 

3 CM 00_ in C0_ CD O) r-_ r- CO ■>*■ CO O 

-" cn" to CO r--" r-" o cm" in" in cm* o) ^" 

fcnco ov^'^co -"-^h-oocn 

ii-m cMcocoi^m O'^r-OCM 



>j CD m m 
3 in f^ tn 
3 CO o i^ 
1 cm" ai r-" 



CM 



CM 



CM 



CM •- 



CO CM CO »- 



I ■* O >- Ol O CD 00 CO O in 00 CM CO CD CM Tl (O 

OtOCOCD '-■"fCM'-CO mcoooooh- COOOD 

toencMin or^-cMmm i-r^inin^ -. — -r 

•u" iri cm' If) cd" cd" tt" r^" to" 

co'-mr- tDoimcDtD 

in co_ o_ in -iT CO 0)_ cd oj 

'-' co' cm' o" t-" to" m" m" 



O CO »- ■* in o 

CO '- to m in o 

in CO r- o CD to 

o" -r^ CM ^" cm" co" co" r^ o' T-" co" in ^' o' r-" cm" 

"coococo ^T-CM^f^ '-cor-r-'-co 

CO o^ !-_ oi CO ^_ in tD_ O) r-- cm •-_ od_ f-_ in 

I—" in oi TT o)' co' o cm' 



CO 



(D r~ T- O) o o to CO tt CM o »- CO r-- CD cm o en ^ oo co co co co to '- 

eoinr^i-'5 or^Tj-coro mcom^-co r-or^cccB corv.cDOOcn 

T-_ CO r- co_ © o o i-_ Oi o> in f*-_ ot o) co_ in o> »-_ cm_ en o --_ ^ o oo m 

co' co" CO co' oo' cm' co" o" ^' en" co" in" en" m" ^" in" ^" cm in" oo' o in" r-" -^t cm" in" 

'-totoor^ r^Tj-cMino T-inojcoto tDcor^»-co enco'-mcoio 

i-tomr^cn r^otomm ■^cooof^ T-^ino"* eoooor^r^o 

co" -^ -^ in co" co" CM in" co" -r-" tt t-" in co' r-" ^f' t-" cm* CO* t 



CM 



m 



CO CO CM o CM C5 CM en T- to o ■* CO en to cm r- o co h- iSJ ■»*■ eo en cb c6 

cooscMcncM r^in^'teo'^ cm^-t-cO'V ay ^t o '- aa cooooooo) 

T-_ a>_ in o_ co_ o_ o ■<-_ "* cd in to to_ co_ t- r^_ h- o_ o^ O) 0)_ to -"r co »-_ »- 

co' o' r-' in" *-" cd" id" o" ^-" cm' m" to oi' ■^" co" to" co" en co* o" t-" cm" ai v' ^-' o 

1- o a> <D t^ 0)t-i-a)T- i-ocMr^cn otoincoco i-mcoi^'-to 

i-r^-i-oico otovcMCM ovh-'-cn r^-r-T-o^ encocoooocn 

co" '-" o" rC co" cm" co" Ti-* in o co' in co' oo' cm' tt" in cm rC ■^t' K co" co' cm' oi" v" 

i-cMcor^CM O'-'^vcM r^T-mcDin ^ otcm cmcocm^-cmo) 



SSSS5 

eg CM O CD CO 


■^ o o) CM m 


r^ 1^ tn o '- 


to ^ O IV •$ 

T- CO |v (O ■* 
O) CO ■IT O CO 


739 
305 
612 
721 
803 
188 


O) a> CO O) CD 
in CM. o CO. ^. 


1- "* f- p^ in 

CO to I^ O CO 

r^ CO CO r- to 


CM CO en h- in 


in iv ,- ^ o 
(31 rv to CD m 
r- tn T- CD CO 


o CD r- o ■>» cn 


in 00 CO 1- •«■ 


CO to m CM m 
CO '- CO m m 


■^ Ol CM t^ O 

m 1- o r- o) 


o to to o in 

" S3" 


CO O) to in h- CO 
m o CO ■-- CO -- 


SSSSiSi 


^. '-. ^. ^. ^. 


en to O) CO ^ 
r^ m tt CO CO 


PJ CM ^ to O 


O CO I- CM CD 1- 

en o to Tf en V 


SSSSJ 


sssg? 


to 3; IV Tt CD 

O^tOOCM 


in lii o) (O r^ 

W COtDtO '- 


eo rv rv CO o CO 

CMCOOOJtOO 



i T- (D CO CO '- c 






sis 



I o to -q- I 

pv o CD 

m CO CO 



U.I I iLi I rv 1 I <^ I ( 



I I 



'- en 
r-' in 

CM 1- 



I I 00 ^ CD 1 O) to 

in t- CO (D r-. 

oi_ CM. in CO. rv 

^" in" eg" co" o" 

in in to CO CD 

O. CO. CO tt o. 

■^" T-" in rvT T-" 



■V O CO O CO 

o en CM CD rv 

O CO 00 CO t— 

^ to 00 CO V' 

K O CD IV CM 

in in IV CM in 



I CJ I CM I I Oi 



I l»l I 



IV r«, o> 

to' cd' rv" 

00 CM CM 

en CM o 
CO co'co" 

CO CM--- 



O CD O CO ■* 

o o m 00 ■>- 

CD to O CO IV 

o" o"'-"o"co" 

h> fv in CD en 

lO in CM CM O) 



cMjCMiin •■iniin iiOiiO 

|V 1— 00 V 03 CO CO 



o m cn I tn CO 

IV It CD "* CO 

CO en CO '- m 



i;;iS ii°iS iiSi 



CO CO O I I 
CM CD r^ I I 
CM CM CO I 



arvQ}. ajicoiOi ■ |CO|Co ■ ii'^i i ^'^co 

1-7- ■<- »- CM CM 



I o rv 
I 00 in 

CM CO 



CO to to o T" 
CM T- en CM I 

O 0> CO CO 

T-' •«■" tn co" 

fv cn CO 
•- to -^ 



1-1 I ui I u> I I '^ 
O CO CD O 
in in ' m ' •rr 



r^ I 



»- m ^ rv •- 

■^f O. ■*. T- CD 

'» in" o" tv" o" 

CM T- CM -"T (O 

tn CM CO CO CO 

■^' CD co" O' cm" 

CM T- 1- CO 



miCDiO iiCMiCO iitDii 

Pilaris lltl™ llsll 



CO 00 cn CO o 
CO in o o oo 

CO »- CO CO o 



SlglR llSlf IISM 

in to iv o) 'f to 



CM CO IV rv 



in CD 5 

CO [V 00 


O CD 

^ ■<»■ 
to T 


in en CD 


O CO 



^ O CM 1- O) I 

O CM 1- CO to 

a) CO. O- CM. IV 

o ^" o o iri 

(D m CO CD m 

^ ■* O CO 1- 

o v" cm" cm" o" 



tU I >v I tLI I I IV , U) 



CO V V 

■v' o" of 
cn o o 



o to CM ■"»■ rv 

■^ ■v o" o" m" 

IV in o] V CO 

U) Tj- IV O) o 



CM I CO 



I I ^ I 5 

7-. CM 

>-" rv" 



I ig I I 



IV O 0_ 

o o cn 



I ? IS 1^ I I ^ M 



I IK I I 



O ^ ^ »- IV 

^ in to rv ^ 



. to IV CI 

1 to" m" c 

- 7- CM CI 



CM y- 

^' co" 

O |v 

CM ■- 



o) o m 

CO IV O 


O CO 

o) rv 


in en in 


to O 



en|to|o II^Ip- ||cd|| 



in tD O 
CM (v CM 
Tf O IV 

dd d 



U> CM f- CM ■V 



t 


•s 


n 


m 






« 


o> 


n 




i2 


?, 



c c c c c 



> U CJ CJ u o u o c 



tJ O O O tj I 



EOCDOtDID iSisajtDO iSlSCSfpID (DtDOQCD m(DiD<T)i])m 
0.0.0,0.0. O.O.Q.O.O. Q.Q.Q.O.O. O.O.a.C^O. 0.0.0.0.0.0. 



ccccc ccccc ccccc ccc:cc c c c c c c 

CJCJUUU UUUUU UCJUOU UtJUCJU OtJUOUO 



E 



-CMCM CMCMCMCMCM COCOCOCOCO fO^^ 



78 



Individual Returns/ 1984 









■Q 








CM 


(D CM , O) , CO 


CD 




10 


<D 




m 




r^ CM m 


m 




■a 








M 


m to CO 






- y- en 









OJ . ,- 






■) 1^ CM r- 


m ■ 














U 


) (Oi^o cocoa) 01^ \ ^ \ T-(ocMr^i^ 




2 






CO jojcnol li^cocol |co||<- 


- -W *^ 












S|. 




m " (o r- (O " 


COCM (DCO ■co'CDcoin.-co 






5 5 




•. «>. T. "^ '»«>.'« ■^. 01 ® 0> CM CO CM ■ (D 








a. 




10" <D en -J in IN to vn tt i^" cm" i^" o> t-" 








o» m y- ^ -vt y- di o' CO in co' co" co' ^' cm" 








055 




Ci r-r^to ^wcy cuo in r-»-»j-(Deo 








» r^ 00 - in CM r^ oi tn co co <D cm -^ 
•- (o m CD ^ (D .- CO r- ■* ■w to 7- ^ <i 
« ^ T- 1- cm" T-' .-" f" 








i 
1 


i 


« ^ y- ^ ^ ^ 1- T- ■,- T- -t 




8 


s 








c 0. 














i 
1 


c o) 


















T- oiomo, w.cj.ui , ir|0 1 i*^! 1 r^Ot-|-*o 








"? 


! 5SS5I 1 iSfcS 1 iS 1 IS 


5 — , Tf , , c& — ro'Sra 1 Chi 














(D T-TTTTtD i^.-'ii- Win n '-n'-i^'d- 




S 


■g 




u 


J inm rs.oi-inl 








o 






^ m CO r-_ 1- 


cocoes vco in inintD'-r^ 






in CO r-._ (D_ CD ■ ■ CO CM CO ■ ' co ' ' ■*. ' f^ ' ' h- ' oj cm co ' cm 








^ 


S<D 




T^ CO in ■^' r- in <o in to id oo o) ^-' m' •-' cu 




£ 


Is 




01 cm' co" co" co' oj' r-' co' in in a> *-' in co' in 








S 


ss 




or--T-(Dr^ ^-cnin or^ to oioonio 




i 




o>aocor^co r^oo) O) co m co CMr-.ina> 










»2 






-CMI^CDi- ODCDin inCO V COCM'-'-O) 






e| 




"I ° ^- *". *". *0 «J. "^ <» "^ ^ r^ CO CM CM 








m 


E- 


s 


o> <- 








« 




OJ* in CO* •-' cm' oj in in cm' .-' •-' »-" 








2 


S 














£ 






c 


:'"'"'"'" *" 














1 














S 


- 


















■♦ -W-WCDtD, CM,Oi-- 1 ,<M,in 1 iCJ, , OimCDiW^. 








rt co-d--^in , ■ inco>^ . , ^J , ■ r- — ■ 1^ ■ . it — ■ ii> t^ ^ , -d- 1 












»». r- tt p 


cor-^ is.^ CO lOCMinr-.- 




s 








- T-CMOJO cocMin Is. 1- \ y- TTcncDcol 




















OJcnojcncM' 'CMr^r^' 'in''o "co^'tD "incbfD'ol 


T3 






^ 


I'l 




in in in co V a> cd to cy iri in ^" n* 0' r^" ^" 




s 


li 






- 7- CM OJ en en en C3 r^ co' is.' cm" \n<m <\ 


4) 

C 










7- en in OJ CO 1^ o) cm co '- r- co t- 






^ ^ id y~ T^ mcMcD bo ^ r^ dJ r^iM^I 






1 


s 


(0 03 (D to in -a- CT oj c\j ^ ^ 




1 


S" 


r* r-h-mr- r- ■* Sj -Sr r^ co - 
00' co"i^"iD'in Vco'cm" --' 




C 

o 
o 






O 







































IS. pojin, o>|Trj-- ii^iO ii"^!! ■wioo.'r-t-) 












"5 inh--^ 1 , (DcDio 1 1 uS 1 1 (o 1 o) , 1 CD — , r-. cb ^ .ml 










= S 




p m -^ t^ 1 o> \ ■•- \ n \ \ TT \ t^ llojllwh-wlinin 








I.I 




CM ocMcol icocscgl 1^1 l(o IoqIIt-' linai^'lcol 












0) « — 
























y- CM CM eg CO V 1 


1 










?Eo 


















Ieo 












1 

1 












1 




- 














in 




'- 






3 
Q. 








• 
















2 

T3 


< 5 












E 






10 mojo, Wi^i'O- i|(p|^ ii'^ii 9P'*. |P«^ 






"(6 CM CD CO 1 , -^coo 1 1 I-. , 1 OJ — , CD 1 , OJ — i-^^TTTM-rPn 










|l§ 




in "-CNjini r-iojio 1 lolv ' Iml ■ oicnmlen^ 








^■0 F 




O) O'^-vl IcDcdol if-'ltco linllfs: lococblinl 


o 
u 











sr 








•- •-•- •- 1-CMCMCMCO 









1 




' - ' 


T- y 


CM CM CM CO 












a;_._ 


m 
















Q^.5 










« 








B 


"S 
















1 


""S 












ra 










<"°i. 




























i 








<D 
















1 


<°§> 












K 






"6 — r-(D<D |<D|-cvi|in |,in,*M , , ^ . . tt> -^ <£> , 0^ c^ 






i-».p.i ip.si i|i Is liiis i?siis 














« —T-O-V -WOJ^ WO) 1^ Tl-OCJ^-T 






c 






." 














o_ ID r-._ c) •"? in ' --.CD ' ' ' ' CO cy 00 to -- 












H 














cJ cy* 0" OJ ^-' -^ to' ct' cd co (D ^" iri t^' 
CO T- CT i^ (O .-en to T- CM ■^ r^ CO 












• -^ y- <j5 cd' co' •» h-' co' CO 0" 01' 










ra 















^mco comoi n 00 m in cm K " co 
0>_ .-■* .-com (M m en cocgcyco 

M y-r^y^ CM' 


o 




^ 






S 


"- 






« 


? 




3. 


1 




c 

(0 

■a 


I 
















3 


i 























2 iJSrSi "l*Bi® t i®i" 1 i"i 1 o>(ocM|CDo 








"S ,*<£.<-, . CO in CO , , m . . CD — : oj . , di . r~. c6 •& . chl 






c 










2 OCMO ojtDin ^m n cnr^i-^^- 







^ 




S 


rscocn CMCOCM r^co cAc 




n 




1 


« 




TO 




'moj'T' r-.'cn'«) 'o'(d ' 'co' ' i-com'r-co 








S 




CO V_ (D CD_ ^ ^. ^. CO CM ■ »- ■ ' <D CM CM r^ (O 1 




$ 








• cm' "*" r-" <D m -^ ivT ai 0" 0' id" < in" »-' 


■5 


% 








(D co' v <d" is." oj" r-" in CO oJ co" co' co' ^" cm* 1 










1 

< 




C* T- 




y- y- .-*- CO COin»'-0O 






<a 




hs ocMv -w .- cm -5 CO eo in ^^m ■* 1 


0) 

1 




1 


B 
^ 

S 


s 





r^ 






■0 

1 

1 


1 


« 

c 


O) 

E 

< 


3, 


0_ 7-^1- COCOCM ^ CM y- 


.- (D 






(SI |CO<D1-| l^,CO|CM 1 ,0O|C\J , .CD, , Tf CO Tt , -^ t- 






■R i -4 tn y- , — , (D OJ c» , — , a> , — T^ — ;";r" — tto — . i~ r. m . 't^I 


o 








O) 






\n \ t-~*D<£> \ cncMCM ^-O) cm tno^-wcn 




C» 






CO ^[s!cO TTO-tf cors 0^ 


CO A m nl 


(D 




£ 




^ 


1 




r» ' in CO in ' .- ' co ' to ' o). eq O) .- cm 




B 


5 


S 




« ' r-. OJ ' 1^ f^ S ' ' rs. ' ' OJ ' w ' ' -tf ' a> 1^ ' ^ 1 


lU 




5 


2 




10 cm" cm" cm* <6 co" cd" iri O) of co" V V r-' 0" 
2* '- ■w rs. (o --co CD ■^ CM ^ r^ 1- 




£ 




» eo' ^' 00* CD* -r-" »-* ey" co' .- 


o -„" ^"1 




(5 


to 








h- 


o 




« CD ■-»■ OJ m en co cm ■>- h- co co t- evil 






Q. 










o» 




^ T- ■r- -^ CM CM • CO 














.-COCO cotoco CO to .- en tocMCMcnl 


T3 




5 


M 




« 


2i 


■•-' 













= 


2. 


V -*-"-- CM ^- ^' 




C 






o> 


































n 






1 




< 














S 




< 














£ 




"SincD^-'-j-i CO|0,<D ii'^iO iiO),, ■wrs.TTiTtol 
























10 ^ a> y- ^ \ •- 


r-cM i^O) \ y- \ '-■^■oj^.'W 






■s 




COCMCMOOJ h-OT- COOJ oco cocooco 


(0 














flO ininoco' incMCD ' "0-- ' oi" ' coo)coor^| 








o 




0»_ CM N._ CO CM ' ' » CD. ' ' rs._ ' ' OJ ' OJ ' ' OT ' In ^ ' CM 


oc 














12 iS s? '- :? 


^ 


^<D COO 1- OJ^tOCMCM 












<o 0" co' co' v" IS-" in" cm' v' o) .-' m' cm' in 








B 






CO O) CM V C\ 


f^ (D ID h. 0> (^ CO •- CO (D 1 






1 




10 




com^^uj ^N-co in co co co (ocois-co 


w 






I 





1 


« .- .- 


t- • OJ 




1 


c 

t 





tocMOJOO or**- s a> *» -« cm cm 

V -' r-',-" cm' 7-'^' ■r-' ^" 


c 










E 


















E 


















i 


1 


< 














3 


I 


< 












n 

S 






"5 2 t: 3:2 1 °" 


1*^19 ll"^!*- ii'<i-||ajK.ih|CM<b 






■W CO ■■- lAcb 1 1 Neo .- , 1 -ij- , , 00 — ;■ K ■ , , h- — , co cd cd , <- 














(A ^ <0 CO CO .- 


rrO ■T'V ■«■ t^ a ■•- \ O) Tt 




w 


« 






loCMmi^o mcMOJ *-in '^-co cocmcocm 










S 




^. ''I ". ■r, ® ". " i^. ■ ■^. ■ ■ to ■ OJ ■ ■ «> ■ ■ 00 CM ■ in 1 




^ 


i 


S 




m CM CD r*. ■^^ ' ' in CO ' ' co_ ' ' o> ' i^^ ' ' m ' V .-^ m ' <3 










E 


1 






incDOJO OJ^CM aom ^ ^toomr^ 




« 


£ 




o» 0" tt" oj" eo' in" »-' m' co* ^" oj 0' d ft to* rsT 


5 






o 






O) CD »- CM fv 


T- T- CD f- r- CD OJ -fT 1- CJJ 











Otmeoi-oi '-coco •- 


(D to CM tn -- «■ 1 



















h- CD r- (O CO 05 r- ■.- cm oj 










incjocDcD cDinrs. tt tt r^ ^ 


^ OJ CD O 1 








c 


« 


- 


o> 




' 






i 


ffl 


G 


g —' co' m' Is.' CO* in cm* m" en in ■«■' cm" cm" 1 


o 


I 








< 


















< 














"» COf^ '- 


lOJih.,.- ,,(D.CO ..S.iCMCj)— .CM^-I 








— ','y- rs (Sj , m 


m 


o 






« 




i^r~.r-.oco| cotO)|-w \ \ a \ t- llcnfi idojcmIcooI 






ij 




(oojcor-ol l^oh^l Iml IS ISII^ 


m CO CM in 


■D 










CO CD CM CM T- 


cn »- o) ■w in cn-(DcocMCMO| 










cocDV.-' omo ■i--''o 'co'^r 


' CM Vco ' -<r 


>. 








0)« 




S 5 3g£ 


c^ 


•- to ■* <0 CO CO <D y- 






li 




« m" co" ■>^ ■^" IS.' en co" 0" is." c 

OT-f^CMr- tDO^ CM O) N. If 


v' v" to' co" 


"o 






li 




N 


•- CM CO ■» cn ^ in r^ r^ 








irt IS. 'S en 


A 






1 


»- CO .- CO r- 


C 


O) o_ .- en T- CM rv._ 






» 


eo en CM OJ co oj oj •- r 


OJ CO o-^ rs ■wl 










N 












IT 


^mojo cDcnm en y- 


cd" m' CO .- CM 1 


"O 
























« c 
















.2.' 
















3 - 












.£ 


« 






T3 
< 
















f 














O 


































n 






-^ (D CM -« 


1 ^ 


lOJicn 1 it^ico 1 iCOi 1 comcOiinr^ 






CO O) eJjci. . ; .Ni e6 m , , uS , , , co . . ec 


— 1 a .-"JM . -q- 


£ 










h. COCOI^ IT 




mco inco r- cococDin.- 












cococors. .-eooD co^ occ 


^ '•- m CT 


M 












CD o> Oi r^ c- 


5 


o_ ■ ® ■ en ' CD ■V. «J CO ' CO .- 










«» CD CM fs. en ■ ■ y- ^^ • ' in ■ ■ ^ 


' CM ■ ■ C 


' CO o to. ' o 


(0 


c 






I s 




uf 0)<jp-«^-? 


C^ 


0" co' to an V cd" cm" cm" co" v' 






s » 






OJCMOOJ oooco V m m" r- 


^.' tt to' rsT 


















(Dh- in-* ■W COCM* 






E 3 




^cdcovt- coeoh- V CO CO .- 


•V T- 


o 


£ 






Eo = 


w 


« .- .- 


*" 








n 


|s._ O) OJ CO •-_ r- rs n ^ 




K 


(0 
en 






i 5 
















i s 


~ 


« 






i2 


i 
















































: 


: 


























































































: 


■a 
c 


E 














































































































(0 


CD 














































































































X 


c 
o 














































































































(0 


E 














































































































h- 


1 














































































































s 


Q. 
















































































































E 














































































































u 

4) 














































































































3 


c 
o 




1 












































t 










1 




















































M 


1 















































































































0) 




« 






















































1 




















































E 
o 
















































































































V) 




5 






















































s 




















































o 

c 

1 


CD 






. 








































































































1 


1 






! 






















































] 


















































m 


Sfi 






1 








































1 




















































£ 






£ £ £ E 




cccc ccccc ccccc cccccc 






£ 


ccccc ccccc ccEcc 


ccccc 


cccccc 


a 


3 






1 


I <D (D a> n 

s s s y 


c 


SuSS g<f®ga> oo<D<ra> ocdoooii) 






S 
1 


' gSSSS 8SSSS SSS88 


SSSS8 


S8SS8S 


i2 








o a 

5. Q. Q. G 


.1 g 


OOOiO SffiCDOO ooffioo oOQCiOQ 
0.0.0.0. O.O.Q.Q.Q. Q.Q.a.0.0. 0.0.0.0.0.0. 






aa&sa aaaas sasas 


L £g.£&g 


sa^aas 


< 






3 


^ CM -W 


in <c 


r-coocNj co^mtooD ocMco^in ascMinajoo 






= 


■^ CM ■* m CD i^ CO CM CO ■* m to 00 


o CM CO -v m 


eo CM m 00 OJ o 














^ 




'" 




•" 


*" ■" 


T- y- 


cv 


cv 


"■ 


cv 


cv 




C\J 


c^ 


c^ 


c^ 


c^ 


c^ 


p- 


■^ 


■n 


■>» 


^ 


mi 












^ 




'- 


.- 


'- 




.- 




.- 


CM 


CV. 




0. 


CV 


CM 


CM 


CO c^ 








eo V 


^ 


^ 


^ 


mi 



Individual Retums/1984 



79 



•a 

0) 



o 
o 

I 

T3 



a 
E 
o 
o 

« 

(D 

s 

X 

a 



o 
n 

(0 



o 

a 

UJ 

■o 
c 
a 



a 
OC 



c 
■» 

IS 

S 



o s 

CD o 

S £ 

CO 

« E 

O s 

JS is 

w E 



c 
a 



3 ° 

« ■§ 

O <D 

I i 

I * 



n 


" 






« 


n) 


A 




m 




1- 


s 



I?, 



? 

S o 



|_E 

E O 3 






ill 



|8 



|>E 
E o 3 



I (^ 



3 ■» eo r^ 



in 



CD r^ I ^ o) I in I I ( 

_. -. r^ N. n o cy ( 

(D (D r-._^ ■>!■ w in T- ' ' ( 

CM o> w" CO* 00 in n r> c 

■o-^O'T-in pji- T- ( 



iSi 



CM in 
to r^ 
as CM 



I CM I I 



<r>cnt^(D to 



in ■* 



CO 



1 


en (D in in ^ 
o ^ •- in in 

•— CT CO O) CO 




<DCM 


in 

CM 


(D in cr> 00 1- 

gS55S 


o 


in o 


1^ 

5 


CM ■W 1^ *- O 

00 CO CM m "* 


CO 


CO CJ 




O) CO 1^ t6 i^ 


s 


Si? 




O to CM CD ^ 


i 


CO Ol 

5? 


s 


s?^asj^ 


CO 


in CM 



o| |cM oj |cM SS:'!? 
CD '— oj r^ (O en r^ 



■t o (O co"^ocy 

to c^ o coinmr^ 



Ii-^cm'I ^I I(oI cdI IoI 



^ CO 
CO CO 
CM CM 



ID i; 



IS™ I 



I 15 I 2 I IS I 



O CM I I 
CM CM < 



3 cn in CO O 



■1- •* CD in m 



I u) I I CO I r^ I I n I 



0> CO 1- 



CM O I CO I I 

o CO \ a> \ • 

o o" oo" - 

CM CO CM I 

■.- m to 

n" co' co" I 



CM I I O 



CM (D 

CO <o 



I O I CO 



I (O f^ o O) CO I r- ■«■ 



O (O I 



1 1 



I IB I SS If: |i 



^ in r^ m >- o <5^ 
m •» CM r*- 1- ^T f^ 
in in o »- V CO in 



IS" I S I 1 1 I K |,|S I 



I O I CD 



^5 



CM m a 
o to r 
■^ CO u 



o r^ T- 1- tt CO CO 



■V ■- m 

CD co" cm" to' 

CO m CO to 



c5 in m CO to CM ^ 



■5 '- CO c 

li" cm" in r 
r '- 00 r 



CU CM I ■ 



I lOTi cMi iwi inmiT— I 

CD h- O »- CO CM 



T^ co_ r-- ^_ cD__ CO ^__ 

^- f^ O) O) to CO ^ 



CO in 1- 



»- CO 

a) o 

CO CO 
CM ^ 1- T- 1- 



IH O) N- 1^ CM CO 

00 r*- m I*- CD ^ 

O CM ^ OJ CO CO 

to co' ^' a in o 
CO r^ ■•- CD pj to 
o '- in CD o »- 

Sin co" cm" o" v" 
•-■•-»- to CO 



I El Isl 



IS I 



CM to 

CO in 



1 tn 1 I 

I a I i 



^ CD to in CO 
to O O O CM 
■<- 1- ■>- t)> CM 

r--' [^" gf o" •"J-" 



S I I I 



3 I I K I 



in o 

CO o 






r CO CO m ob co 



O) CD CO CM XT CO CO 



ccccc ccccc ccccc 

uuuou PP^^^ puuutj uuuuo uouuou 



a do. do. 
3 O 1- CM ■* m 



Q. Q. Q. a c 



" S m >• 
3 m c> to 
5«o E 



118^ 



80 



Individual Returns/1984 















o> 


tT <D -■ 


^ 


V f^ 10 CM ^ CM CO 1- to 1^ in in 1 


















^ 


COIN h-OCDCDCOincD <r 


CM CM in CM r*. 1 














rx (^ CO m (D 00 in ^ r^ ■- in 1^ (D <n -w « in O) cd 1 






xs 




^ 1 1 1 1 '4^ to •- 


CMh-^-COCMCOCM ^COCMTTtntOI 














■« mcvNi^ooD -.-OTincMcona) ncycMtoh--*! 






s 




^_ ■ (D to. CM 0_ -"t CD 1^ CO to If CO S (=> 1^ CM 1- 1 










£2 




w' <D in cri in <d' cv 


CM m in CO oD m ^ 


TT -- CD CD CO 






52 




^ " 1^' v' cm" iri (O" co' r^' c\ 


cn CO tn *- 1 












CM ^^OOOir- i-COCTCvjtOlDP) cvjino)^ 1 








m coooivvor-cor-co I 










c S 






CM in (D <D en en en co eo to in -ij- »- cm ■- 






c 2 


? 






CM CO CM ■>! CM CM 












s 




z> 


T- ^ CM ■r- 








■^5 

s 


CM 


J^- 












Ot |«r*-nr^(DCD (O^oino>a)a3 ^^oincocMi 








eo CO CM 7- CO eo CO ^ co cd ■v cn co 1 










1 




r- ^TTOioo*- f^topjocDcnaD '-■-t^ocyw 










"* t^r-r- tOCM'-'-tOCMCO lOOCMtDlriCD 








^ 




in ■- in ■- 


en ^ ^ Tj -- 


en CO CO 00 CD to 










to, ' ' ' ' r-~ c^ ^ m 00 CM i^, CM CD -w S to cn 














CO <c ■«■* CT CO V r- o> m CT r- CO w O) iri od" to* eo 1 










CO CO 0" CT) ^" ^" O)' r-' «" to" ^" o>" iri 0' --" 










^s 







CO 11 -"T en CD O) CO en r^ CO to 03 ^ co m cm 






Si 




P* •mcOCM'-'O-COOOlCMCOCOCO'- 












■- <H r-_ ■^_ 1- 


(or-oi'-cncoo) cooinco 




1 




u> ^^ rv •«■ CO to CO ■«■ CM 








a 






(O cm" V in r-" CO r^ r- to in en »- '- 


en CM »- 






w 


Oi 


^ eg »- CM ^ ■-- 












E- 




CM 


^ ^ CM ■- 








E — 


















*" 




c 














"" 


c 


















^ iT'-(DCMcoin otDOh-cMcD'*- o^-r*-(Da)oi 






"OS — 1 1 1 .cflcM-ff CM CD (P r- en di co m to ^ m k 1 














CO iDix)CM*ira>cc xj-^-cdtonwin Tfintooo'-tM 










eo CO CO CO CO o> 00 to CD eo in f^ cu ^ co ^ 1 














o», i^_ in v if> r-. O) '-_ (D C7) in o) 01 oa to n O) r- 










CM ' ' ' ' CD CO '- 


to CM ^ rv •<»■ rv tv ■* CO in CO 1 














V V to o) (D 1- to c\j 00 (D •-" r*.' CD ci in ^" r-' ec <c tj-" 










of ffl 0' i-" co" 0" -(t to" r-" r-" (<" -tr cm" .-' eo" 1 










Ji 






^ ■^ CM <n en ^ CO to m O) ■<r in ■* •* m en cm — 








ir 


^ CO m 00 iv (D CM in CO fv ^ .- 1 













CNi CM ui iM in ^_ CO r- — _ r>- in o> cD r- t- 
• n V in in m' V ^" ^" a> r^" '-" m" t" --* 






' 


^ •CMf^tDtD^f^inTT'- 
















m ^ m ■^fomo) -- cvj -c- -- cm 05 o> in oi h- r^ r-- 1^ <3> 










"W — , 1 CO to c6 CO cM'tom t3)or-.-w coencococMii-l 






•S 




■0 




* (Offiinocnojcn cn^cDOr^coi*- cO'-idcocdid 






■0 




o» cocMinoin r-- eo to in o> |J w ri- In to cm ct 






S 




2 




o> CO -v (D CM CO O) (D to T- - CO CO in oj CO in en CM '- 






s 




eo coeM*-_tDO T-tocor-tDCMV ^^eommco 










s| 




*" cm' ^ — f^" CO cm" in" -- r^ T- co" t-' (b' V 0" cD co' co co" 






_ 

52 




10 • ^" 0" 0" iri 00' 0" eri co' cri to" to" eo" ^-' t^" 0" f~-' «' 






1 






(D — cnmcMcocoto cocnto — inr-*- 


CO CO to ■v 








00 incncMCDco^r-r^oinaj^tDCM'- 








c 2 


s 


CM 10 1^0)0)0) 00 (D r^ r^ in CO CO c\j ^ 1 






£5 






ino) eoT-iOJOJ^eo ootD^'- 1 






a 








in 


■- -- CM ^ 












CM 


■^ ^ CO CO CD CO CM 








■«• CM as s- 1^ r^ h- O) ^ <o co c\J en iD co oj to co cm en 1 






"o5 — , i-^encooco tt cm to c6 r- tfi m m cm t6 in ^ tIH 






■o 








CM ■rriDOUDcoinu- 


^T-orro-weo eoor--^r^o 










at eoor-i^to r~oinoicninto iv'jinin--^l 








1 









_ en (D C3 en (o CO --I 


to CM CO CO -(t to to CO CM cn 00 






a> 




lo OTi-^CMin ooDtocn-^eoen ^D^-<3)^^n<^*| 






S 






CM (D -- in -^r to to" ■>)■" cm" id •-" 1" en <o" iri r-" i-" to co 1 






S 




CO cm" cd" co" r^ r- 


to CD ^ in CM cn CM cm to to' cri iri 1 











5| 




^ '-tO'-'-CDrjr- 1-cnincocMino) ocn'-o>incM 






sa 




• cM'~o)eo cMcotocoh-coin m^cMinoinl 






£ 


1 




i^ ^ ix> CUD -v en f~ 


•- in '^ in en n m co 




1 





« cocDrv"*ooto(»0(OOoenN.T- 1 


E 




S. 


? 


Si 


so' in" CD (6 <6 <o" oo" co' r^" iri -"T' »-' ■^^ oi cm" ■r-" I 




a> -, 


w 


O) CO iri iri FV-" O) "^ ^ 0' CM* eo' ^" cm' 1 








e2 




m 


^ <- CM »- 1 










(O 


CM CM tT CM T- 1 




s 


^ 














■5 


to 


g 












s 

c 








- 
















c 
















■R 00 ■<!■ CD CM -0- CO r- (31 CO CO O) en ■.- tfi en 1 




















N. t^ en r^ tt ■>! cj m — r^ cm co (D co en in cm cm 


8 










rv.r»r-,min cMCMincoivtom Kraortf^ril 














• '-- °> «> "- ^. i^. w. ^- *-^ CO CM. ^ CD o> V a>_ l^_ \ 








» ' cn CO CD Tj- CO en CM CM (D •- 


7- fv V CO v 1 










w 






covcMoinCMv tor-ooJ'-tDeo r— -^rr-coco^ 








rC co' 00" T-" ^' cm' co' 0' cm' ^' co" O) v" cs 0" m" iri to' V^ 












o> (D'-com'-'-^ 


to to en h- 7- in in ■« -f in en cm ^ 


1 




E03 

3 




CO . TTinoin m rv CO h- CO to co ■«■ o> SJ - 












<n CM O) --_ (D_ --_ (0_ in CO r- -- 1^ to O O) (O. r^ '- 








eo rvr^toeo*9eo(Doiincoinoh-»- 











" 


* "- in" in (0* in in* V -^j-" ^" 00" r-" »- m" ^' •-' 


5 




- 


«o" cm" cm' cm' co' co' r-' cd' o" m' t" r-' 


a 




































"v 








■R iTln ■>? »- CO h- N 


OCOCO'-CDinO rt ato f- •- -t \ 








eo — , 1 -v (V <D -9 CM in in CO CM IV CO tri tt to oo co «i"4 1 


tt 












in coor^O'-f^'- 


tBCOTOCMi-TT aJCMOSOh-in 


s. 




■a 




h- or-inenco comivcn'-^'- 


en CO CM CO (O in 1 














_ CM (O CO h- en to CO cm co co en o) tt r- m co ■«■ cm 


tn 




CD 




r- ' ' in CM ^ 


to CD en to 00 CO in eo -- cm m 1 


'S 












« TT •- r^" CM en rv 


en in CO in o) 00 .- ^ cm cm eo r^ 






2 © 




CO ^" <r in" iri co" 0" cm" co" ^' cm' 0' •- 


CM CD 1- r^ 7- 1 








«l 




r*. oicoinh-cooJO) mtocococotoco cocoeonoivi 










• coCMinco coincDco^com ocmcm 1 


3 








S 


rt O) to CM I-- TT (D to tT CO O) 03 CM CM m CO -^ Tf CD | 






c; 2 


s 




CO CD pv to in ^ 00 in If ^ .- 1 


'v 










Si 


■♦ ■- ^" in to" in" -a 


CO CO ^ in CO in 01 m co cm 1 


s 




S.- 




CD 
















U) ^ ^ ^ ^ ^ ^ 






a 




^5 












< 






1 


c 














3 

1- 












o 






m ojco'-r-eoco'- 


ocoo^ooco incccM^inol 
















eo CO in CM in -"i- CM -^J- r- ■<t h- -w cm ■^ co co to co co i 


s 




1 




tn \ 1 CM >- m CM N 


cocncnT-iv^o CMTtincMcnml 


S 














_ r^ CO r^ CO ■.- CM ■.- eo cm ■^ "<T <D cm en cm m tn t-* 






a 


o_inotoeo CMtOTtorvco'- 


to CM CO CM CO CO 1 








1 s 

ri 




CO ^ CM CO ■<! r-^ h- to en to co" cm" co" oj" iri co" co" to" ■<>■" 1 






n 






0' oo' fv' 0" 0" Tt" iri to" TT to' cm' 0' 0' cm' 0' on* tri m 1 


N 










r^ '-r^r-too'-o oo>(j)cncMtoif 








^1 




at t-CMtoocM oeoco'-l-'-O'- 


CO cn ■<r TT 1 


w 












en — inin-^cncD mr-'-i^tDOO) tooi^"- 




1 


r^ 


h- • CM •- h- 0. 


cm to •- in to CM CD ^ '- 1 










^ CM cD CD to to" in in" -t -^f" ■>»■" <o" r-" <-" iri -v" •-" | 








0' -v iri iri ■V co' co" iri co" co' ■.- 




> 










at 


"" 






£ 


I" 




^ 








^ 
























^ 












•a 






M -i^inehtDcMO ^ (D in ^ cm cm cD en co cm - ■w 1 










?« 




CO •wh-in — eocoT- 


•-^^CMOr^o oiTcoeooj^ 










to *- 00 CM CO (V 


^lOrvtOi—cDin tvcMCM'-^^l 


c 






o> r^-CMr-h-O'-r-. 


to •-_ co_ i_ to r*. CO ■- to TT •- to 










h- ' ' CO tn CM to Ti 


COtO'-S-ODCMiJO — ■■Ti-TCOl 


eg 




«2 




c>* cm" to" eo" .-' <T 


cn m" r-" en" en" to" co" to' ai m" t» ai eo" 










--" oT co" cd" iv 


to" to" to" tT -- v" iT 


^ CD tj- eo' ^ 1 




« n 




"-"-(Docovo ^r^.coincM'-en lO^coo-^OJl 






1 = 1 




w CO eo in TT CO ■* to iv ^ v cn iv cm 1 


« 




c - 




10 ^ to CO in CO ■>!■ CD in -v in '- 


r- en r- 1 CI CD 






to 


■» -ivcMcncOT-ooinrvcocDinco I 








u> cm" co' tt" iri to" r-' eo' 1- ■v <J> en f^" co" iri to' r^" co" 1 








CM co' cm' CM cm" *- — CJ •- T- 




1 









cMCM"<reo ■v^-cM^ ■- 






i ! 




CM 






>> 








r- eo to f*- CO h- 


co-^Voo)0<D -^r «!) CM in - 








(6 , a)CMrv.-^o- 


■■ V in tDiv li, (o ^ 


cMcn t6 (D rv in 




1 




(O h-cotococMOer 


^ CO in ^ 00 CO IV 


CO CO t» V *]■ 






u 




« CM 00 r^ cn in ^ 


to in eo ^ (M oi -- 


C5 to <Q «■ en CM 






f^* »- r- CM ■<>■ CO in cv 


cn CO CO in in a) CD cm cm ^ cm | 






£ 




h- i-ininrvooo ^ootnrvco^cM ■-^(OcdO'-| 






?■ 






•- CO ^ CO ^ - 


(v' n' to" en" ■»!■" to" rv 


CO CD r- CO 






SS 




u» co" ^-* co" cd" rv" eo' to" co' of oo' co' cm' 0' co' ^' <n 0* co" to" 1 


1 




^1 




0> ^cMi-"*'-cy.- 


■<j CD 00 CO o> r- 










eo to CO 1^ CD IV 


•- eo tv CM cn CO co cn cm ^ ■^ 1 






<o T-tocD'-cn'-cv 


00 m (D to CO CD tc 


cn (v to r^ r^ oi 






c « 




r-. 7- ^j 


fvtnrvoeoojco tom^*- 1 








(p cm' »- ^ cm" cm" 0" 1^ 


co" in" TT 0" < ■>!■" o> co" 00' to" eo" iri < 1 






"5 








•-' T-' T-" v' eo' iri eo' cm' 1 




E- 




fl 


»- CM CO ^ in IT 


in CD to CO CD c 


■- <o h- ^ 1- CM 








eo 








o 




(C 




1- - coc\ 


CM 






s 












c 


I 


c 




























1 






in CM — eo ^ C' 


CM N- en m m rv Ti 


■.- ^ r~ CMCOO 






"S 


1 en en to to cn r^ 


~o cb in 1* <b c- 


enofo - r^ r- 


o 




CO oen'^co-fl-i^cT 


OOCMOCOinO) 'JOCOCMCMfv 










s 


CO CM CO CD CD CD 7- cn in en CD CD in ts to -w r-. co 1 


O 


■§ 




r* 


CM ^ en ^ o) m CT 
--" eo" cm" cm" 0" ■<J If 


"« --_ cn CO •-_ CM_ -- <n m r- r^ en 
0" to" to" to" cm' V ■- ^" tn V co" 00" 1 




c 


5 




ft COfvCMCOOOD OCOCMtOOinCO "-OJ^COOOl 

eo cm" cm" --' ^" cd" 00 o> 0' iri eo' co' co' V cm' m' 0' 0" ^" cri 1 




o 


c 




*£ 


— CM -^ en ^ (£ 


^ <n r- CO -rr c\ 


CM en to en o> CO 






;l| 




00 CM eo CO a> ■<i 


(O IV 00 CO •- ^ 


CM ^ rv en "- in 


X 






CO •- IV CO — ID '-^ C^ 


(O m CD O) CM c 


en T-^ "* T- r*._ en 




1 




(O ^ CM to CO in ■- to IV ^ CO CO »- 


o_ CM 0. lv .^ 


(0 




9 






CM »- ^ CM CM r- 


eo" iri V co" iri c 


V O)' r-' V iri fv" 




© n 

i 






in rv (o c 


CM CO CM cn rv CM ^ 




IH 


o 


a 




^ CM CO ■» in IT 


into<DcotDo»- »-tDr~~^--CM 

T- — CO CM CM 








a 


T- ^ 7- CM CM rr C\ 




K 








oeooi-oioco ineocM'-mo 






■55 — rcM~-^~"'- iNi cM'tv^rcMcAcMinm ircvicDcoeneDl 


i2 


c 






a 


co m CM in ■«■ CM c 


tt r^ T r^ ^ cv 


T- CD CO CD CO CO 










a* "- •- CO 7- ^ IT 


0)oiino>'— 000 vcoo)iv.-cmI 




i!ti 






i^_ CO r^ CO T- ev 
--" cm" co" ^" r^" r*' C 
r- r- r^ (£ -■ c 


7- CO CM ^ ■>! (£ 

to" 0" eri to" co" cm' to 


CM <n CM in cn fv 
cn" iri co' co" co" ^" 






^ 




ifl 


tD_ rv. ^ CO <D er 
(0 CO CD f^ 8 


cn in ■^ ^ rv ^ tfj ^ in -ij to en fv 1 
V iv" cm' co' co' iv" 0" cm" ^' h-' to" 03 ^" 1 








^ 


en en cn CM CD IT 


3SS2~- 






ri 




a 


eo IT m rv CO IT 




S 








O) -- m in ^ 01 (c 


cn rv I- r^ to tr 






CO 




T- rv to c 


to CO ^ rv m a 


CD IV. T- 1 


E §eS 


" 


3 


cm" to" co" co" <o m" rfi 


n -ff ■*" co" rv' ^" IT 


1 ^ 






^ 


r. 


•- co' ■«■" tt" it 


"w" ■*" t" to" rv" T- iri ■*" ■r-" 1 


«tf 




^28 






























c 

CO 


^ 




























3 
























































































0) 


C 
























































































E 

8 


o 

E 

1 


























































































(A 

a. 
E 


i 












































i 










































*J 


c 
o 












































^ 










































» 


i 












































i 










































s 

k 


1 














































1 










































3 




1 






















































































•» 


■O 










































1 








































'■ 1 




1 


■5 
1 














a 










o 


a 


a 


c 







oggS ;| 

0000 : 


^ 





























O 





o 




8§§lil 


< 


1 






ogggS.g 


ggggggo 

CD" 00" 0" iri 0" 

■.-■.- CM CM CO 'tf U 




1 




:ooo oSc 


§§88888 

(D eo' 0" in" 0' o' c 

■- ■- CM CM CO ^ iT 


rv •- M CO tf> 


1 


<D 








SliSr? 


tA tA m ytw Vi ffi 


cow ^ ^ ^ E 






isssstt 


«»«>*»»« W W V5 


*«w ^ ^ ^ E 
._ .^ © © © 


1 


£ 






S; i; ^ ^ « 


5 5 © fl 


Slllls 








ep © © © c 


lO 


(D 






© ® © -O T 


T3 r> T? -D T3 T3 -D 






<D <D <D a T3 1 


13 t3 T3 TJ TJ -D -C 






O^-D-O -D C C 


C C C C C C C 


g g => => =0 






0-StJT3 T3 C C 


C C C C C C C 


C C 3 3 3 


m 


£ 




i 


-: C C C C D 3 
i^ 3 D 3 D 


3 3 3 3 3 3 3 




5 


- : C C C C 3 3 
t^ 3 3 3 3 


3 3 3 3 3 3 3 






a 


0000000 




1 


«> 00 


0000000 


• 






t- 


I. C 


0000000 








0000000 




D) 






|8S.§.§.§S 

c CM ^ eo 00 1- •- 


0. o_ o_ o_ 






©ooSooc 


0. 0. 0, 0. 0. 


0' in § °. 


a 


IC 






V co' 00' 0' iri 0" c 


15 °. 






■D 0. 0_ 0_ 0_ Q t^ 


^' to' co' 0' iri 0' c 


— 






MMM W(A«9« 


MMMM(«M 






3 M ^ M M M » 


M M M M tA(A « 


W»M^ W t» M 


1- 


< 


















































1 
















































1 



Individual Returns/1984 



81 



E03 



■o 

3 



C 
O 

o 



4) 

E 
o 
u 

c 



o 
(9 

■o 

0) 
(0 

< 



» 

N 
10 

c 

CC 

>• 

•o 

4) 



« 

(9 



l-E 



^ ^ f uj T— iu uj IV I'J m 

- f^_ o)_ ^_ o n o i^_^ ^_ CD r-_ in n 

cm" m m m" n ^' 00 r-' o" 1-" r-" (\t i-' 

• a>i^mcsu>(D ^[^int- 

CM r^ to CM '- PJ CVJ 



I I I I I I I 



<fi CO ^ o in cj r- en o <o '- co '- 

(D'-aS'-'-oiii T-m(OOi-o 

»- CO h- c^ '- o en P. ^. f^. ^. o O) 

OJ CH ^" r^" cy of o" t*-' to" ^" r*-* t-" uj 

• cr)(D<DeOi-o r^ocyh-*- 

CMCOOIAOCO OC^CVI 

1-^ cr> m" 10 10 •-* T-* 



3 i i i i i i i m 05 o CO r^ CD 1- ^r o o to o" ^ 
— ■^inioi^uicoo) cyr-'O-o'*'* 



. _. J-I^ocyo CDinoTj-c^i- 

- ID CNJ n CO CO O C^ tJ) N. IM 

CO V to r^ i/> 1X1 en 

T-" ■r-" eg" 1-" t-" 



, , , , I O (O (D CM C\J O -T 1^ 1- to OJ CO ■<- P^ f»- 
i^O) -ittDCOcoinajCT i-Trior-^t-cy 
' ' ' ' '(oin fiii-oninf^toto ■^incotDOiO 



ucoino oastO'- 



^^ , 0> CO OO "<1- O CM O) O 10 1^ CM in CO ID o 

CO'- '-■^'-CDCOtDO '-(OOOWr- 

iD(D T-(Dincoh-r*-in tocMtoinoito 



-tOtDCMVtDtO 

rinr^r^O'-'- cMtom^ou 
■ T-lOi-tO -^OOlh-T- 



rjtjj incooo>incoa> totoor^-mm 



■Vin^WOb'-CM tO'VCOCMT^O) 

- 10 o 01 ^' o" eo" tn aj co' cm 

S»-tD^mcn co^cO'- 

r^ ^ o O) CM 1- 



CO ^ ro CO ' 

CO h-" 1^" o' tn" ^' o' T-" 

1- ocjiOTrcMino) 

r«. tt in CO CM K "* 

T-" to" co" r*-" if> Tf »-" 



O O CM <J) CO 
O) CM t" 1-" co" 
•V -"T (D to 

en CM »- 



, I I TTp o> ^ CO lA in CM (31 to ^ ^ f^ in 1- 

cB Q'-coooocor^ T-i-cii-i^cD 

' ' ' ' ' ' (^ to CO CM o X) to in o> 1^. to "* o> ^. 

IT) O) ^' co" V ^ m" to cm" CO T-" r-" co" cm 

CD o r- o to CO CO CO 1- o to cm 

r^ CO eo CO CM o to ■^ 1- 



X lOi^m CMinuicomt^m co r*- to o co m 

i-coin cococo^Oh-a> a)»-co(ocor^ 

CO o (D in h- o CM ■*_ T- in o o)_ o_ to_ co cm 

cm" to' to 00" T-' T-' cm" co" in" to '-" h-" *-" oi o o' 

• 1-1^ o)CMO»^oa)v invTfcocM'- 

^ r^cDOJCocococM coi^in'- 



01 



CO 



^ CM r*- CM I*- in 

-.,_. _-,_.. cDcninoaooD 

o_ in »-_ cy r»-_ !-_ co_ in r-_ ■r-_ »-_ o_ r^_ t^ en o_ 
cm" CO oi" to" o" o" r«-" in oT cm r*' in iri to cm r-' 
1- dj ^ 2 ^ y? !? 2? ^ !5 r: ''^ 9 ^ *" "^ 



- 01 m a o m 



^ I to CO to CO CO ■•- tb CO CO c\i r^ 1- cd 

* f^oa* cO'-'-cnr^tocM cor^o 

r*. cMi^o coN-coCMOcocn cyooi 



(D 00 1- 
in o CM 
CM 01 P^ 
eo"a) v" 



CM ^ in en c 



|_E 

E O 3 

i 2 



M I I I I I 



rmcMco mmcMtonco 



3 r- r»- 00 
. 3 in CO ■•- 

O CO O CM 

<d" --" »-" 



^h>^tococo intomtor^cn 



I mooocMr^ocD ^enmco-ito 
ini-eoi-cDOm ■^tocBcMom 



, rn ■* CO o) o) cvj « to CM CM to g» r> o 

m ■.- in r^ c^ f- o en to i- o 5 r^ 

I ' ' ' ' ' ' fl) o CO eo CM 1- (» o ■v ■<- O) 4 00 



- o (6 1- {j> ffl 1- 



I I I I I I I I 



(O r^ O) T- to CM '- Q h- 1- ■^ 1- 

moj'W'in'-'- ototDto-q-'^ 

co_ o in in to_ ca i*^ o> r-_ *-_ i^_ 10 

1-" en co" co" q" CO of »-* to eo" v" cm 

• CO CM '« <o CO m CO en CO 

m o o o ^ '- 



I I M I I I 



, m CM (J) CM Op in o> (i> to 1- cA CO 
f-h'O)'-^^ N-coin^-cf"- 

CMCOF^®**''^ i'^irtrviinrur'^ 



in o o) o) in o 

- m m m CM CO 

1- CO CO o> to 

in r«." »^" cm" 



J r- CM f^ o) e 



, , 00 o CM o to CO -* CO O) m CO -^ 

i^Oi-'-inco ojtocoton^- 

' ' ' ' ' ' ' 'c»mo«-coin cMi^cMO-veo 



, Tin ^ -^ r* CO CO f- h- ■* to <? ^ f^ t 

CO uitDcD-vomeo oento^'-t. 

<q- CO T- OJ CM CM_ CM_ v_ in o 00_ CO (D ^_ 

r^ to' tri CO Cb m" o" v" 01" to' 1^' in" cm" (D 

• • • '-COOOJO CpCMCDCMCO 

rj "* ■* ^_ CM_ (D CM 

to" to" in ^ 



^_E 
Eo = 



I I I I I 



I '- in to o <- » 
•^ *- in m r^ T 
f^ Tf to o) 01 a 



S<Md)(At] 
- o> ■w m ti 

a CO "* CM c 



-r- co'^'-'-i-in 



-tocoen ojcomof^m 

jcMr^CM tncO'-»-»-m 

OTOJtocoeMcoo) cocOT-r^oim 

CM" T-" in" co" CM T-' cm' ^'" r^" co* . T _" / . _" 

^ ^t-toeopqii- r^CMr^r-CM»- 



**1 1 i j i [~^ CM ■* to ■<- <D c4 ei 



J p en 1- 
5 CO »- 
■F^to in 



I I I I I I I 



, , t\-^ \li\li\h m O) CO o ■* CO 

r-CMcnocM 0)'*CM'-r^o 

o> o •-, ■* CO o>_ CM_ in eM_ to -♦ 

' V* V eo" cm" co" to" v" v" 

r^ o o r^ O) »- »- 



I I I I M I 



I eo »- r^ m to m ■* ■•- e 
'O'-'-cO'- (or^mu 



I I I I M I 



^ I ^ m o m CD r«- in »- o o h- 

eocnco^cM cof^CMi-co-^ 

coocMO)0> inr^veomco 

a>" CO CO cm" to ■*" CM* r-" CO 

T-r^cMcoco r-^-i- 
• CO ■«■ "* ■<- 



o 

O 

c 



5 I 



M 

C 



«> 

oc 



= E 



10 <3 



I- s. 



-88 

Q O O O O O 

■*" to" (P ^ €» » 
tAWWW ^ ^ 

O tC O Q) IS TS "D 
O "O T3 T3 -O C C 
-J- C C C C 3 3 



o o o o o o o 
■a o_ o o o Q fy 

= CM ■* to op »- ■•- 
3 M W<»WMM 



0000000 
0000000 
0000000 
to eo" o" in CD o" CI 
T- T- CM CM CO ^ in 



oog 
■ 000° 
00000 
oOo"o"g 
°. o o o °. „ 
in o CM m *- S: 
t^ »- wt««» o 
tfl w ^ ^ E 



3333333 33, 



C C 3 3 3 ( 



o o oo c 

O O O O c 
O O O c' 




OOOOOOO OO 






O O O _ 

o o o o o '^. 
O O O O O o 
o" o' o" 



o >- w 1- .- e 

Q <II (D a> O T 
o "D -a "D TJ t 
_r c c c c : 

W 3 3 3 3 , 

,_ o o o o 

CD O O O O 
■o O O O O 
i cm" ■*" to eo" 
3 ViVUfHB 



■O -a "D "D -O ■D "D 

c c c c c c c 

3 3 3 3 3 3 3 



O o 
o o 
o o 

0"CM 



OOOOOOO 
O O O O Q O O 
OOOOOOO 

tt(D CO d in" o" o" 



(AM (A(A<0(A(»« 



q) O -O "D "O 
•DT) C C C 
C C 3 3 3 

= =050 

00000 - 
000000 
<=>. ° o" o" c ' 
o in o o L 
in r* »- CM in 1- 
WM WM<0(A 



82 



Individual Returns/1984 



•a 
a 



c 
o 
O 



a> 

E 
o 
u 



« 
O 

0) 



•o 



(0 



>• 



n 
n 

>• 



tt 

C 
« 



I I I I I I I I I I i^-'fr^ r^cocMcocMco 

■T-tOffimCM'-mi-O 

^" oo" »-' 06" CD to" ci to" m 

• (O ^ r>- CD CM V 

a) r^ en T- ^ 



I I I I I I I III iggg g§g? 



g I II I I I I I I I i|^ 



O CO N- — O) CM 



to CI 'f 

o w a> 



?fti O) r^ c 
TO 



^ I ui n in ifi cn »- n m r^ irt o 
(O r-i-or^rotDi^oeoio-w 

tf> (DtOtor^r^CMi/ir^ioin'^ 



ffl»-r-.N- ootocnton 

cMcncgco amcMaiO)^ 

-- ^_ co_ — _ n lo 

cd' o" c^" cm' 



I CD U^ CM CD O *- *- CM CM O) t^ 

vor^oir^ osoocMOJOJci 

0_ ^-_ ^-_ --_ 0_ ^-_ —_ CD Oi CM to 

cm" to' <^ rC a> o" >--" o* co" cm" ^ 

• sosffito o^i/)Oicon 

niD omor^CM'- 



- CM m O) CM O) c 



CMi/)09r^ Qu^SO^CM 
" C^CMVC^ tO'-tOr^CM'- 

CM o) CD oa to ■>- 



II I I I M I I I I 



r^ V CM '- d» CO 
to o a> o O) CO 
^ to •- to <D en 



~i i i i I i i j 1 I i/i ^ CO ■- ui ^ OJ o 
r«,o toi^aii/ioto 



I I I I I M I I I I I 



cmTd d) CO to o o i^ 

UlCM CMCO'^^CO'- 

TO<D csr^^TOcno 

r«-' <d' co" cm" 1-" cr>" 



E o = 



M I I I I I I I I I Ig 



eg 


(D a O CM CD ■- 


£S 


TJ h- r^ tJ) CM '- 




■.- CO to '- 



M I I I I I I I I I I 



n o <D 
to CM m 
te> to a 



o r^ I*- 
CM_ tD_ o 
cm" p*.' O) 



S M I I I I I I I I I I 



o o 
o r^" 



- tp Ol U) 
1 ft CM o 

- o CO r^ 



•- in r- r«- •- 



~I [ 1 1 1 1 I 1 1 I 1- CM to CM K CM V ^ ■^ CO 



- i«~ a> to 1^ O) ' 



I I I I I I I I 



1 CO ■«■ O to CM CM ^ ^ ■«■ O) 
CMcAi-Q CO»-KCOtOCM 

o> a> o) o cutoi^oicno) 



I I I I I I I I 



, |CMirt«-«- r-flor^-"toco 

CMCDCOK CMincor^CMft 

^mtO'- T-vvCMcoco 

r»." ■*" t» CO* ■*" to" eo' ■«■" as v 

• »- CD o o r^ eo o> CM »- 

• *- -w ■v 01 r«- ^ 



I I 



I I i i , , .kDin otcooototo 

tOa> tDCMOOft»- 



(O a> CO r«^ •- CM ■» 
o ^ 1* ^ -- 



» se ssSoSi 



TTTTTiiiTTTTss~?gsr^F? 

'''''f-^tOI^CMCMlOeO 



r* p* o» CM •- CO 



- 0> O G -- <M 
3 eo oi to r^ CO 
5_ V in CM tt o> 
- to tf> ^-" co" o — to" m" cm" 
-in»-v CMin'-co 
r- oi r*- m »- *- 



i 
ii 



I I I I I M III 



r-_ r^_ CM *n 


6jcneDint6co 
O CM to CO CO r^ 

CD to O) to CM 1^ 


m 0) m •- 

CO CM CD o> 
to CO T 


ui <- •- f^ CD ai 

V O (^ CM »- 

r^ in CO '- 


eg to CM 


^ 



lllllll |||n(0^£^cDo3't5 
to ^ O) (O (O r^ oj o V <D 



U ^ 

a> 
I? 

3 
(A 






OC 2 

= E 



in 
m 

£ c> 



o o 
o o o 

o o o o o o 

■v" id" OO •- WW 
«> irt w t» ^ ^ 



ooo o o 

o o o o o o o 
to' cd" o" m" o" o o' 

— »- CM CM to ^ in 
W (A W W W W ^ 



■000°. 

go o o o 
« °. o" o" S 
o. o S o o. 
m o CM If) -- i_ 

1^ •- W « tfl o 



O "O "O "O ■© 

3~ im" C C C C 
o »=■=■ = = 

1^ _ o o o o 

"^ O o o o o 
■o o o o o 
c cm" "»' co' to" - 



o o 
o o 
o o 
o'cg 



o o o o o o o 
o o o o o o o 

o_ o_ o o o o o 
V to' 03 o* in" o" o" 

^ 1- T- CM CM CO ^ 

w w w w w w w 



C C 3 3 3o 

=* ^ooog 
o o o O O "- 
o o o o o o 
S?-SOo"o 



w w w w w w 



■ ooo 

o o O O O O 

5to' o" •- w w 
w w w ^ ^ 

8>. 1- k. >. o a> 
O 3> CD CD "O "D 
• OXtXi-OXS c c 

o *" o o 

il ^OOOOOO 
"^ ©OOOOOO 

■o o O O O Q- pj- 



S8§S§88 

o o o o o o o 
cd' cd' o' in o' o' o" 
•- »- eg CM CO ■v in 



o o S 
■ o o *->. 

O d O O Q 

§o-8"88.. 

m o CM m ■^ a: 
r^ •- w w w o 
w«# ^ I. ,_ £ 



o o o o o o o 
o o o o o o o 
o o o o o o o 



w w w w w w w 



K ". o o o y 
o in o o o '^- 
in r^ I- CM in •- 
w w w w w w 



Individual Returns/ 1984 



83 



•a 



o 
o 



E 
o 
u 



M 
« 

O 

(3 

■o 

0) 



< 



(0 



>• 



01 

*« 

a 

a 

>• 

S 
» 

c 
« 



X 9 



» § 



i ^ 
s I 



QC ID 

= E 

< s 

I " 

I (D 

in ^ 

« I 

o> ^ 

i2 < 











in 






























o 


^ 


CM in 


t^ 1 










o> 


1 1 1 1 1 j 1 


1 1 1 1 1 1 1 


rr m o in CD 






1 




K 






<M in <D CT o 










rs. 






o' o" r- ai rv." 






c 2 




M 






. ■v m t- 00 in 








O 






o 'S- (o eo 






a^ 


£ 


s 






1- )--" in" w" 






3 
















1- 




























1 




a> 


1 1 1 1 1 1 1 


1 1 1 1 1 1 1 


CO ID O '- to 








S 






' "* o cy r^ ^ 




1 






lA 






o T-' ci to" tt" 




S| 




IC 






CO (D CM r^ ^ 




o 


c 






o CO en r^ 




s. 


b3 


2. 


•« 






CM v" -r-" in" 








lO 






■^ ^ oj 




s 


1 
















"^ 






, ID 173 •- Oi -t 












1 1 1 1 1 1 1 


1 1 1 1 1 1 1 


[^ ^ to o m 










^ 






tfiotoinco 










V. 






S'g'SS^' 






|_i 




c 










O) 


CJ 












E o 3 


r- 














3 CD 
















z - 




















7 






Tj- m 1- to CM r^ 










^ 


1 1 11 1 1 1 


1 1 1 1 1 1 1 


■■- o -^ in ■>!■ CO 










in 






^_ o. rv._ y. in en 










<N 






CM Oi Oi n <D ^- 






if 










> > (D CO CO C\J 






ffi 


5 






TT O to CO 






a; 


r^ 


f*. 






CVJ""* 






s 
















K 
















"^ 






to h- f^ r^ CO oj 












1 1 1 1 1 1 1 


1 1 1 1 1 1 1 


CM r- CO CO <D en 






8 




K 






en CO t\j r*- o a> 




c 


^ 










■ff d)' o c\f en in 




ss 










• <- ■IT til en in 




f^ 


p> 










g. 


|2 


t^ 


ir 






m" oo" »-' 


1 


V 


1 






















c\j ^ ^ V in cu 










Ol 


1 1 1 1 i 1 I 


1 1 M 1 i 1 


CD eg cvj CO CO cy 


s 








(C 






^ 1^ T- to 1^ in 








o 






^ ■r-' < in" ■<»" cu 


1 




|_E 


CD 


5 






. . CMtDCM^ 


i 




i°l 


t. 














z 2 












"S 
















1 






















IS 






tOCOO OlDlD 




? 




in 


J 1 1 1 1 1 1 


11 1 1 i 1 1 


<o (O (D cn in ^ 
to r^ w en cvi ■* 










it 






m" to' in co" o" h-" 


01 




S2 










CM r- CD en in CM 


1 












CM to CD CM 




s-; 


Ei 


C4 












9 

1- 
















-^ 






eo S in CD o '- 


s 




s 




r>. 


1 1 1 1 1 1 1 


1 1 1 1 1 1 1 






If 






■^ to ^ ^ h- t- 


i 


5" 










o" co' to' cm' ■<f (^ 




i| 




If 






r* o o ■^ o in 














"ir "C (O to 1- 




i. 


1- 


t- 


^ 










CO 
















^ 


1 
















1 






CO in to t\j K r* 










1 1 1 1 1 1 1 


1 1 1 1 1 1 1 


m r^ co,to m m 
















^ m OCT en >-_ 










m 






eo' cJ to" (O co" cJ 










CO 






O) CD r^ CM 






[;-_ 


n 












3 5 
















Z = 




















"OS 






in h- to too -5 
CO CM r^ in in to 






I 




in 


1 1 1 1 1 1 1 


1 1 1 1 1 1 1 








Ol 






a> in tD_ •<>■, to r-._ 






M _ 




a 






e3 iri h-" o' co' in 






ii 




r- 






CM t» ■* ^ to to 








o 






i^ CO cy »- 






^^ 


[^ 


<e 






co"*-" 






a 
















t- 
















"a 






^ ■.- CMtO ^<x> 






■c 




CO 


1 1 1 1 1 1 1 


M 1 M 1 1 


1- eo to CO o O) 






.£ 




r-i 






•V_ eM_ r-_ CM_^ O^ to 




c 












(D cm" to" co" ^-" '- 




f| 


p 


g 






"C ^ t\J tVJ O) o 

CM CO o m eo 




1 


Is 


t. 


5 






co"'* 




■<r 


















■^ 
















CN 


1 1 1 1 1 1 


1 1 1 1 1 1 1 


h- h- to ■«■ CM ■<»■ 










O 






CM eo en -^ CO CD 






loi 




(• 






tn" 1- to" T- in" cm' 






1 


R 






tt en 1^ CM ■-- 






3 a 
















z «- 














o 
























































































g 












































= 












































s 












































o 
























































































Ol 












































S 
























































































S 






































o '■ 1 






































oc=>9 !l 




































O O O "-1 - 1 














' o c 




o o o o o : 




o 










ooc 




e°oo"e : 

OOOOO. ffl 

in o CM in <- c 




o 




: O O O O O c 






.s 




: o o o Q- "^ "^ 






CO 




wS^SSS^ 


t^ 1- ««« o 








;SSS«^t 


»««^ ^ ^ E 

^ ^ <£ O O 








2 0) Q (0 o -o i: 


% g % % £ £ ^ 


^■S'?E?5 








T3 T) T3 T3 T3 T3 -C 








o-o-D-D-o c c 


C C C C C C C 


o o § § § ° 






2 


-.- C C C C 3 = 
Js D 3 3 3 


3 3 3 3 3 3 = 






2 


« o c 


O O O O O O C 






._ o o o o o c 


O O O O O O C 


o o o o o o 






(D O O O O O C 


O O O O O O C 


o o. o" o" o" 9 








■oooooq-c^ 


■w" <D eo" o" in" o" c 


o in o o o P. 








C W^ (O <» ■.- r- 


^ ^ »- pj w n ■>) 














Z3V 


V 


V 


V 


V 


V 


V 


V 


V 


V 


*v 


tf 


6^ 


V 


tf 


V 


V 


V 


«l 



O o 

1 = 

is 

n 



Section 3 



Explanation of Terms 



Explanations of terms are designed to aid the user 
in interpreting the statistical content of this 
report and should not be construed as interpretations 
of the Internal Revenue (IR) Code or related regul- 
ations, procedures, or policies. Code sections cited 
were those in effect for 1984. 

Most of the definitions and explanations supplied 
in this section relate to column or stub titles used 
in one or more tables in this report. Some provide 
background or limitations to such titles. Therefore, 
explanations are written to provide information 
necessary to interpret the statistical tables to 
which they relate. Definitions marked with the 
symbol {#) are either new or modified definitions 
reflecting changes in the law or in Statistics of 
Income processing. 

Section 5, 1984 Forms and Instructions, provides 
further information about many of the items in this 
report. The terms used in Section 4 differ sub- 
stantially from those applicable to the remainder of 
the report and are defined separately in that section. 

Additional Tax for Tax Preferences (#) 

For Tax Year 1983 and 1984 returns covered in this 
report, this tax is the alternative minimum tax. For 
any pre-Tax Year 1983 returns, this tax is the sum of 
"minimum tax" and alternative minimum tax. (See 
"Alternative Minimum Tax".) 

Adjusted Gross Income Less Deficit (#) 

The broadest definition of gross income is all 
income from whatever source derived, including (but 
not limited to) the following: 

Compensation for services, including fees, 
commissions, and similar items; 
Gross income derived from business; 
Gains derived from dealings in property; 
Interest, rents, and royalties; 
Dividends; 

Alimony and separate maintenance payments; 
Annuities, pensions, and social security pay- 
ments; 

Income from life insurance and endowment con- 
tracts; 

Income from discharge of indebtedness; 
Distributive share of partnership gross income; 
Income from an interest in an estate or trust; 
Aid to families with dependent children; 
Prizes and awards; and 
Unemployment compensations. 

Some items are specifically excluded (completely or 
partially) from gross income for income tax purposes. 
In particular: 

Accident and health insurance proceeds, "Black 
Lung" benefits; and casualty insurance proceeds; 
Child support payments; 

Cost-of-living allowances paid to U.S. Govern- 
ment employees stationed outside the U.S.; 
Employment agency fees paid directly by the 



taxpayer's employer and relocation payments; 
Federal Employees' Compensation Act payments; 
Gifts, bequests, or inheritances; 
Life insurance proceeds, and certain social 
security benefits; 

Meals and lodging provided by the employer for 
the employees' benefit; 

Military allowances and payments to dependents 
of military personnel; 

Payments to a beneficiary of a deceased em- 
ployee; 

Payments to reduce the cost of winter energy 
consumption; 

Railroad Retirement Act pensions and railroad 
retirement lump-sum payments; 
Rental allowance of members of the clergy; 
Scholarship and fellowship grants; 
Tax-exempt interest; 
Veteran's benefits; and 
Workmen's compensation. 

Gross income is further reduced by excludable 
portions of items reported on Form 1040 to arrive at 
"Total Income" (line 23). Following is a list of 
such exclusions: 

Ordinary and necessary expenses of operating a 
trade or business: 

Expense deductions attributable to rents and 
royalties, and net adjustment for windfall 
profit tax withheld; 

Expenses of outside salespersons attributable 
to a trade or business carried on by the tax- 
payer; 

Depreciation deduction allowed life tenants and 
income beneficiaries of property held in trust; 
Deductible losses from sales of capital assets 
and other property. 

Excludable portion of the excess of net long- 
term capital gain over net short-term capital 
loss; 

Business net operating loss deductions; 
Exclusion of the ordinary income portion (in 
contrast to the amount treated as long-term 
capital gain) of the taxable amount of a lump- 
sum distribution from a qualified pension or 
retirement plan, taxed separately from other 
sources of income at the taxpayer's election; 
Limited exclusion of unemployment compensation; 
Limited exclusion of railroad retirement pen- 
sion income; 

Limited exclusion of social security benefits; 
Exclusion of the portion of pension payments 
that represents a return of the employee's cost 
for the plan; and 

Limited exclusion of qualified foreign earned 
income. 

From Total Income (line 23 on Form 1040) the fol- 
lowing statutory adjustments are subtracted to arrive 
at Adjusted Gross Income: 

Employee business and moving expenses; 
Contributions to a self-employed retirement 

85 



86 



Individual Returns/1984 



fund ("Keogh Plan") by the self-employed, and 
to individual retirement arrangements (IRA's) 
by employees or self-employed persons; 
Forfeited interest penalties, incurred by per- 
sons who made premature withdrawals of funds 
from time savings accounts; 
Alimony payments; 
Reforestation expenses; 
Deduction for two-earner married couples; 
Deductions for foreign housing; and 
Certain repayments of supplemental unemployment 
compensation. 

A deficit occurs if the allowable exclusions and 
deductions exceed gross income. 

Adjustments 

See "Statutory Adjustments." 

Advance Earned Income Credit Payments 

Taxpayers who believed they would be eligible for 
the earned income credit at the end of the year could 
receive the credit from their employers as an ad- 
ditional payment in their paychecks during the year. 
Those payments were then shown on the tax return, 
where they became either an increase to balance due 
or a reduction of overpayment. (See also "All Other 
Taxes.") 

Age 65 or Over 

The presence of the additional exemption allowed 
taxpayers age 65 or over was used as the basis of 
this classification. In the case of joint returns of 
husbands and wives, the return was considered a 
return of a taxpayer age 65 or over, regardless of 
whether one or two exemptions were claimed. 

Alimony 

Payments received as alimony or separate main- 
tenance were income to the person receiving them and 
an adjustment to gross income for the person paying 
them if the payments were: 

(1) required under the terms of a decree of divorce 
or separation, or a written instrument incident 
to that decree; 

(2) paid in discharge of a legal obligation based 
on the marital relationship; or 

(3) paid after the decree and on a periodic basis. 

All Other Taxes (#) 

For purposes of this report, this amount represents 
the sum of the- self-employment tax, tax from re- 
computing prior-year investment credit, social 
security taxes on tip income, any penalty taxes on 
individual retirement arrangements (IRA's), and other 
unspecified taxes. This was in contrast to the 
"other taxes" portion of the Form 1040 itself, which 
was composed of the taxes listed above plus alterna- 
tive minimum tax and the advance earned income credit 
payments received. Alternative minimum tax is 
tabulated in this report as part of "total income 
tax" and serves as part of the requirements for 
determining the taxable or nontaxable classification 
of a return. (For pre-1983 returns the computation 
of "total income tax" included minimum tax.) Advance 
earned income credit payments are shown as a separate 
item in computing balance due or refund. (See also 
"Taxable and Nontaxable Returns" and "Total Income 
Tax".) 



Alternative Minimum Tax (#) 

The Internal Revenue (IR) Code provides for special 
treatment of some kinds of income and allows special 
deductions for some kinds of expenses. So that 
individual taxpayers who benefit from these pro- 
visions will pay at least a minimum amount of tax, 
two special taxes for individual taxpayers were in 
effect -- the minimum tax (repealed in 1982) and the 
alternative minimum tax. The Tax Equity and Fiscal 
Responsibility Act of 1982 (TEFRA) amended earlier 
provisions in the alternative minimum tax law to 
embody certain tax preference items previously 
covered by the individual minimum tax. 

The alternative minimum tax is levied on benefits 
received in the form of deductions, lower tax rates, 
and exclusions from tax. These benefits are known as 
"alternative minimum tax preferences" (see definition 
below) or "alternative minimum tax preference items" 
because they result from the preferential treatment 
given those items in the tax law. 

The alternative minimum tax was computed by re- 
ducing alternative minimum taxable income (see 
definition below) by an exemption amount determined 
by filing status. If the return was filed jointly by 
a married couple or a surviving spouse, the amount 
was $40,000. The amount for single or head of house- 
hold taxpayers was $30,000. For married couples 
filing separately, the amount was $20,000. 

If the amount in excess of the exemption was 
greater than zero, it was multiplied by 20 percent, 
the minimum rate. The residual amount of tax was 
reduced by "income tax after credits", excluding 
"additional taxes" (as reported on Form 1040). For 
taxpayers claiming a foreign tax credit, the amount 
of residual alternative minimum tax over additional 
taxes could be further reduced by the foreign tax 
credit. The amount that the alternative minimum tax 
was reduced by the foreign tax credit was computed by 
special rules and generally was limited to the pro- 
portion of alternative minimum income attributable to 
foreign sources. 



Alternative Minimum Taxable Income (#) 

Alternative minimum taxable income was defined as 
adjusted gross income including any net operating 
losses plus the sum of the alternative minimum tax 
preference items (defined below) less the following: 

(1) alternative tax net operating loss; 

(2) alternative minimum tax itemized deductions; 

(3) accumulated distributions made from a trust; and 

(4) the amount of the alcohol fuel credit. 

Alternative Minimum Tax Preferences (#) 

Because some income and deductions are given 
special treatment under the IR Code, many taxpayers 
would pay little or no tax if it were not for the 
alternative minimum tax. Below are the items that 
are tax preferences because they were given "pre- 
ferential" treatment in the form of deductions, lower 
tax rates, and exclusion from tax: 

(1) Dividend Exclusion --This is the portion of 
ordinary dividends not included in taxable 
income, 

(2) Capital Gains Deduction --This is the 60 percent 
deduction amount for net long-term capital 
gains excluding any gains from the sale of a 
principal home. 



Individual Returns/1984 



87 



(3) Incentive Stock Qptions --This amount is the 
difference between the fair market value of 
stock bought under an incentive stock option 
and the price paid for the stock, 

(4) Accelerated Depreciation on Real Property --This 
amount represents thi depreciation or amorti- 
zation taken during the year on real property 
less the depreciation that would have been 
taken under the straight-line method, 

(5) Accelerated Depreciation on Leased Personal 
Property — This amount represents the deprecia- 
tion or amortization taken during the year on 
leased personal property less the depreciation 
or amortization that would have been taken 
under the straight-line method, 

(6) Amortization of Certified Pollution Control 
Facil ities --This amount represents thi amort- 
ization deduction for a certified pollution 
control facility less the depreciation ded- 
uction normally allowed, 

(7) Depletion --This amount is the depletion de- 
duction for the year in excess of the adjusted 
basis in the property at the end of the year, 

(8) Intangible Drilling and Development Costs --This 
IS the deduction amount for intangible drilling 
and development costs for oil, gas, or geo- 
thermal wells (figured separately), 

(9) Mining Exploration and Development Costs — This 
is the amount allowed for current-year mining 
exploration and development costs less the 
deduction that would have been amortized over a 
10-year period, 

(10) Circulation and Research and Experimental 
Expendi tures --Th"Ts Ts tHe amount by which tFe 
current year deduction allowable for circu- 
lation costs (of newspapers, magazines, and 
other periodicals) and research and exper- 
imental expenditures exceed the amount that 
would have been amortized over a 3-year period 
for circulation costs and a 10-year period for 
research and experimental expenditures, and 

(11 ) Reserves for Losses on Bad Debts of Financial 
Institutions --This amount was the excess of 
additional reserves for bad debts less the 
amount that would have been allowed based on 
actual loss experience. 

Business or Profession Net Income or Loss 

This source of income was reported by individuals 
who were sole proprietors of a nonfarm business or 
self-employed members of a profession. When there 
were two or more sole proprietorships operated by the 
same taxpayer(s), the single amount of profit or loss 
included in adjusted gross income represented the 
combined profit and loss from all business activi- 
ties. The proprietor was required to exclude 
investment income from business profits and to 
include it, instead, with the various types of 
investment income for which separate provision was 
made on the individual income tax return. 

Business costs and expenses were deductible from 
gross receipts or gross sales in arriving at net 
profit or loss. Compensation of the proprietor was 
taxable income and, therefore, not allowed as a 
business deduction in computing net profit. The 
deduction of net operating losses from other years 
was not considered a business expense, but was 



offset, instead, against "other income" on the 
proprietor's income tax return. 

Information on sole proprietorships business 
receipts and expenditures can be found in the annual 
summer issue of the Statistics of Income Bulletin . 

Capital Assets 

See "Sales of Capital Assets Net Gain or Loss." 
CapiUi Gain Distributions Reported on Form 1040 

These distributions included the following: 

(1) Long-term capital gains credited or distribu- 
ted to individual taxpayers by regulated 
investment companies and mutual funds. Gains 
credited but not distributed were reported as 
income, but the taxpayer was also credited 
with the amount of tax paid on the gains by 
the regulated investment company or mutual 
fund. 

(2) Long-term capital gains distributed by real 
estate investment trusts. 

Normally, taxpayers would have reported these 
distributions on the supporting schedule used for 
this type of income (Schedule D, Capital Gains and 
Losses). However, if the taxpayers did not need 
Schedule D to report any other gains or losses, they 
then entered 40 percent of the capital gain dis- 
tributions directly on line 14, Form 1040. 

For purposes of this report, "capital gain dis- 
tributions reported on Form 1040" are tabulated as 
part of "sales of capital assets" and are reflected 
in the long-term capital gain and loss and net 
capital gain and loss data. (See also "Sales of 
Capital Assets Net Gain or Loss.") 

Capital Gains and Losses 

See "Sales of Capital Assets Net Gain or Loss." 

Casualty or Theft Loss, Nonbusiness (#) 

Nonbusiness casualty and theft losses for which 
taxpayers were not reimbursed were deductible from 
adjusted gross income to the extent that the net loss 
for each such casualty or theft exceeded $100 and the 
combined amount for all net losses during the year 
exceeded 10 percent of adjusted gross income. A 
theft was considered to be the unlawful taking and 
removing of money or property with the intent of 
depriving the owner of its use. A casualty was 
defined as a complete or partial destruction of 
property resulting from an identifiable event of a 
sudden, unexpected, or unusual nature, such as a fire 
or storm. 

For 1984, casualty and theft gains and losses were 
required to be netted. Net gains were realized if 
total reimbursements (such as insurance payments) 
exceeded total cost or fair market value for the 
items. Such net gains were required to be treated as 
capital gains and reported on Schedule D. Depending 
on the holding period for the lost asset, the net 
gains reported on Schedule D were treated as either 
short or long-term capital gains. Each net loss in 
excess of $100 could be deducted to the extent that 
the sum of the net losses exceeded 10 percent of 
adjusted gross income. 

Child Care Credit (#) 

This credit was claimed by taxpayers who incurred 
expenses for the care of dependent children under age 



88 



Individual Returns/1984 



15 or disabled dependents while these taxpayers were 
working. Qualifying expenses included those for 
services performed within the home (e.g., baby- 
sitters, maids, or cooks). In addition, expenditures 
paid for the care of children under the age of 15 or 
disabled dependents for out-of-home non-institutional 
care were qualified for the child care credit. 

The maximum amount of employment-related expenses 
to which the credit could be applied was $2,400 if 
one qualifying child or dependent was involved and 
$4,800 if more than one was involved. The credit was 
equal to 30 percent of employment-related expenses 
for taxpayers with adjusted gross income of $10,000 
or less. The credit was reduced by one percent for 
each $2,000 increment of adjusted gross income in 
excess of $10,000 up to $28,000. The credit remained 
at 20 percent of expenses for individuals with 
adjusted gross income of $28,000 or more. 

The amount of the credit which could be claimed was 
limited to total tax liability and any excess was not 
refundable. 

Contributions Deduction for Itemizers 

Contributions deductible on Form 1040 as an item- 
ized deduction from adjusted gross income included 
gifts in the form of cash or property to: 

(1) the United States, a State, or a local govern- 
ment for exclusively public purposes; 

(2) organizations created in the United States or 
its possessions or under the law of the United 
States and operated exclusively for: 

(a) religious purposes, 

(b) charitable purposes, 

(c) scientific purposes, 

(d) literary purposes, 

(e) educational purposes, 

(f) fostering national or international 
amateur sports competition, or 

(g) preventing cruelty to children or animals. 

(3) cemetery companies owned and operated exclu- 
sively for the benefit of their members; 

(4) organizations of war veterans or their aux- 
iliaries; and 

(5) domestic fraternal societies operating under 
the lodge system if the contributions were 
used exclusively for religious, charitable, 
scientific, literary, or educational purposes, 
or for the prevention of cruelty to children 
or animals. 

Out-of-pocket unreimbursable expenses that the 
taxpayer paid to do volunteer work for such organ- 
izations were also deductible. Individuals who were 
members of a partnership could also include in their 
contributions deductions their pro-rata share of 
partnership contributions. 

In general, a deduction was allowed for all 
contributions up to 50 percent of adjusted gross 
income, with the exception of contributions to 
certain qualified organizations which were subject to 
a 20 percent limitation. When a taxpayer donated 
tangible personal property not used directly in its 
exempt functions, the deduction was the fair market 
value subject to a reduced ceiling. Gifts of capital 
assets not covered by the above situation were 
subject to a 30 percent limitation. Contributions 
exceeding the 50 (or 30) percent limitation could be 
carried over to be deducted in the next 5 years. 
(Contributions subject to the 20 percent rule could 
not be carried over.) Therefore, in addition to 



contributions made in 1984, the statistics also 
include amounts carried over from 1979-1983 that were 
within the current year's percentage limitations. 

Cash contributions to a single organization of more 
than $3,000 were reported separately from other cash 
contributions, and these data are shown separately in 
the statistics. For Tax Years 1982, 1983, and 1984, 
a processing error caused any contribution amount of 
more, than $3,000 to be classified as a contribution 
to a single organization if there were no contri- 
butions to a single organization reported. Thus, 
cash contributions of $3,000 or more to a single 
organization was overstated for those years, and cash 
contributions under $3,000 to a single organization 
was understated. The error was estimated to be $5.0 
billion for Tax Year 1984, $4.4 billion for Tax Year 
1983, and $3.6 billion for Tax Year 1982. 

Contributions Deduction for Nonitemizers (#) 

Taxpayers who did not itemize their deductions were 
still able to benefit from tax law provisions for 
charitable contributions. The criteria which de- 
termined the deduction of charitable contributions 
was the same for itemizing as well as nonitemizing 
taxpayers. However, the deductible amount was 
computed differently and was substantially less for 
nonitemizing taxpayers. 

For Tax Year 1984, individuals who did not itemize 
deductions could deduct 25 percent of their first 
$300 ($150 for married couples filing separate 
returns) of charitable contributions in arriving at 
their taxable income. Formerly taxpayers could only 
deduct 25 percent of their first $100 ($50 for mar- 
ried couples filing separate returns). 

Credit for Tax on Certain Gasoline, Fuel, and Oil (#) 

This was a credit allowed in full or in stated 
amounts for Federal excise taxes paid on gasoline, 
special fuels, and lubricating oil when the fuel oil 
was used for: (1) farming purposes, (2) operation of 
public passenger land transportation services (taxi- 
cab operators of qualified taxicabs), (3) operation 
of inter-city, local, or school buses, (4) non- 
highway purposes of a trade or business, and (5) 
operation of qualified diesel -powered highway 
vehicles. These taxes could be applied as a credit 
to reduce total income tax liability when the 
individual return was filed (with any amount in 
excess of total tax liability refunded) or refunded 
during the taxable year if the credit for any fuel 
category or any lubricating oil in any of the first 
three quarters of the year was at least $1,000. 

Credit for the Elderly and Permanently and Totally 
Disabled (f) 

Beginning in 1984, a credit for the elderly and 
permanently and totally disabled was available to all 
taxpayers age 65 or older (within certain income 
limitations) and to those taxpayers under age 65, 
retired with a permanent and total disability, and 
who had received taxable income from a public or 
private employer because of that disability. An 
individual was considered permanently and totally 
disabled if he or she was medically determined to be 
"unable to engage in any substantial gainful activity 
because of a physical or mental impairment which 
could result in death or last over 12 continuous 
months. " 

Individuals, age 65 or older, determined the base 
amount of income on which to figure the credit from 
an allowable amount of income classified by filing 
status and age. The classifications were grouped as 
follows: 



Individual Returns/1984 



89 



Base Amount 
$5,000 



$7,500 



$3,750 



Filing Status 

Single and 65 or over or 
disabled; married filing jointly 
with only one spouse either 65 
or over or retired on disability. 

Married filing jointly with both 
spouses either 65 or over or 
retired on disability. 

Married filing separately either 
65 or over or retired on dis- 
ability 



Permanently and totally disabled individuals under 
age 65, determined the base amount on which to figure 
the credit as the lesser of the allowable amount 
(defined above) or taxable disability income. The 
base amount, for both qualifying groups was further 
reduced by the sum of nontaxable social security, 
benefits, railroad retirement and Veterans pensions, 
and other nontaxable pensions plus one-half of 
adjusted gross income in excess of an additional 
exclusion amount which was also classified by filing 
status and age. Lastly, the actual credit was 
computed as 15 percent of this amount. 

This credit was categorized as a personal credit. 
The amount of the credit that could be claimed was 
limited to total tax liability and any excess was not 
refundable. 

Credit from Regulated Investment Companies 

Taxpayers were instructed to include in gross 
income any amounts which were allocated to them as 
capital gain dividends from regulated investment 
companies, even if they were not actually received. 
If investment companies paid tax on the capital gain, 
taxpayers were entitled to claim a refundable credit 
for their proportionate share of the tax. 

Credit on 1985 Estimated Tax 

This credit was the part of the overpayment of 1984 
tax which taxpayers specifically requested to be 
credited to their estimated tax for 1985. (See also 
"Overpayment. ") 

Deduction for Working Married Couples 

Married taxpayers who filed a joint return and who 
both worked qualified for a deduction. The maximum 
amount eligible for deduction was 10 percent of 
$30,000. The deduction was computed .as 10 percent of 
qualified earned income of the lower earning spouse. 
Married taxpayers who filed Form 2555 (Foreign Earned 
Income) to exclude any income from tax or deduct 
certain housing costs; or who filed Form 4563 
(Exclusion of Income From Sources In United States 
Possessions) to exclude income from tax, were not 
eligible for the deduction. 

Disability Income Exclusion (#) 

For Tax Year 1984 the disability income exclusion 
was repealed. See "Credit for the Elderly and Per- 
manently and Totally Disabled." 

Dividen.d Exclusion 

Taxpayers could exclude up to $100 ($200 on a joint 
return) of eligible dividends from adjusted gross 
income. For an explanation of eligible dividends, 
see "Domestic and Foreign Dividends Received." 



Dividends in Adjusted Gross Income 

Total domestic and foreign dividends less the 
dividend exclusion equaled dividends in adjusted 
gross income. (See also "Domestic and Foreign 
Dividends Received" and "Dividend Exclusion.") 

Domestic and Foreign Dividends Received 

Domestic and foreign dividends received consisted 
of: 

(1) dividends eligible for the dividend exclusion, 
which were dividends received from domestic 
corporations either directly or indirectly 
(e.g., as a beneficiary of income from estates 
or trusts, or as a partner for the taxpayer's 
distributive share of partnership profits) and 
qualifying distributions from real estate 
investment trusts or regulated investment 
companies, and 

(2) dividends not eligible for the dividend 
exclusion, which were dividends received from 
foreign corporations, tax-exempt farmers' 
cooperatives, tax-exempt organizations, cer- 
tain trusts that were in their final year, 
corporations most of whose business was 
conducted in U.S. possessions. Subchapter S 
corporations, and dividends from certain real 
estate investment trusts. 

Domestic and foreign dividends did not include 
capital gain distributions from regulated investment 
companies and real estate investment trusts, non- 
taxable distributions of stock or stock rights, 
returns of capital, or liquidation distributions. 
Taxpayers were also instructed to exclude so called 
dividends on deposits or withdrawable accounts in 
mutual savings banks, cooperative banks, savings and 
loan associations, and credit unions, which were to 
be treated as interest income; and patronage divi- 
dends declared by farmers' cooperatives and other 
cooperative organizations. 

Earned Income Credit , 

This was a credit available to low-income workers 
who maintained a household and had a dependent child 
or children whom they claimed as exemptions. This 
credit was based on earned income, consisting of 
wages, salaries, and other employee compensation, 
plus net earnings from self-employment, and was 
intended to offset the impact of social security 
taxes on low-income individuals and to encourage them 
to obtain employment. 

The maximum credit was 10 percent of the first 
$5,000 of earned income, or $500, and was reduced by 
an amount equal to 12.5 percent of the taxpayer's 
adjusted gross income or earned income, whichever was 
larger, above $6,000. Thus at the $10,000 adjusted 
gross income level (or earned income level) the 
credit was eliminated. 

Taxpayers were eligible to claim the earned income 
credit if they: 

(1) had less than $10,000 of adjusted gross income 
or earned income, whichever was larger; 

(2) maintained a household which was the principal 
place of abode for the taxpayer and a child or 
a descendant of the child; 

(3) maintained their principal home in the United 
States; 



90 



Individual Returns/1984 



(4) were not entitled to exclude from gross income 
any amount of income earned from sources 
outside the United States or from sources 
within U.S. possessions, or claim a deduction 
for certain expenses of living abroad; 

(5) had a taxable year that represented a full 12 
months; and 

(6) filed a joint return if married. 

The earned income credit could result in a refund 
to the extent it was not used to offset income tax 
liability. Thus, even if individuals were not 
otherwise required to file returns, it was to their 
benefit to do so in order to claim the earned income 
credit. For purposes of this report, the earned 
income credit was divided into three parts: that used 
to offset income tax before credits (limited to the 
amount needed to reduce income tax after credits to 
zero); that used to offset all other taxes (limited 
to the amount needed to reduce total tax liability to 
zero); and the refundable portion (See also "Advance 
Earned Income Credit Payments.") 

Employee Business Expenses 

An employee was allowed a deduction in arriving at 
adjusted gross income for certain unreimbursed busi- 
ness expenses incurred in connection with any employ- 
ment. These expenses were reported as an "adjust- 
ment" to income on the tax return and were separate 
from employee expenses treated as an itemized deduc- 
tion. Expenses which qualified for the adjustment 
included: 

(1) cost of travel, meals, and lodging while away 
from home in the performance of services as an 
employee; 

(2) any other expenses to the extent covered by a 
reimbursement or expense allowance arrangement 
with the employer; 

(3) business transportation costs, other than com- 
muting; and 

(4) outside salesperson's expenses of soliciting 
business for the employer. 

If employees accounted for deductible expenses to 
their employers, they were not required to report the 
reimbursement in income, except for any amount of 
reimbursement in excess of expenses. 

Certain expenses of employees, such as work 
clothes, union dues, and employment agency fees, were 
not deductible in the computation of adjusted gross 
income, but were deductible as itemized deductions in 
the computation of taxable income. These expenses 
were included in "miscellaneous itemized deductions." 

Estate or Trust Net Income or Loss 

This was the beneficiaries' share of fiduciary 
income (with the exception of the items described 
below which were reported separately) from any estate 
or trust. Income from estates or trusts included 
amounts required to be distributed and amounts cred- 
ited to beneficiaries' accounts from current-year 
fiduciary income, whether or not actually received, 
plus any other amounts which were properly paid, 
credited, or required to be distributed for that year. 

Also included was the beneficiaries' share of any 
accumulation distribution made in the current year by 
the fiduciary of a complex trust for income ac- 
cumulated in prior tax years. Beneficiaries' share 



of these distributions was reduced by their share of 
depletion and depreciation deductions before re- 
porting the net amount as part of adjusted gross 
income. 

Taxpayers excluded from estate or trust income 
their share of dividends and gains or losses from 
sales of capital assets and other property. Such 
income (which made up the largest portion of income 
from an estate or trust) was included on the tax 
return on the separate lines provided for these 
income types and was not separately identified for 
the statistics. A loss from an estate or trust was 
allocated to the beneficiary only upon settlement or 
termination of an estate or trust which, for its last 
tax year, (a) still had a net operating loss carry- 
over or a capital loss carryover, or (b) had de- 
ductions (other than those for exemptions and 
charitable contributions) in excess of gross income. 

If a return showed net income from one estate or, 
and a net loss from another, that return was tab- 
ulated in both the "total income" and "total loss" 
columns. The columns labeled "net income" and "net 
loss" represent the sum of all income and losses 
reported from all estates or trusts, i.e., the net 
amount, on a return-by-return basis. 

Estimated Tax Payments 

This figure represented the total of the amounts 
paid quarterly and reported on the 1984 Declaration 
of Estimated Income Tax, Form 1040ES. The amount 
reported included any credit which was applied 
against the estimated tax by reason of an overpayment 
of 1983 tax liability. 

Excess Itemized Deductions 

This deduction concept represented the amount by 
which total itemized deductions exceeded the zero 
bracket amount. Since the zero bracket amount was 
built into the tax tables and the tax rate schedules, 
only "excess itemized deductions" (and not "total 
itemized deductions") was used in the calculation of 
taxable income. (See also "Zero Bracket Amount.") 

Excess Social Security Taxes Withheld (#) 

If the total social security (PICA) tax withheld 
was greater than $2,532.60 for 1984 ($2,391.90 for 
1983) because an employee worked for more than one 
employer, the excess could be taken as a credit 
toward payment of the employee's income tax. Any 
amount in excess of tax liability was refundable. In 
the case of a joint return, the credit was computed 
separately for each taxpayer. 

Exclusion of Dividends Reinvested in Qualified Public 
Utility Companies" 

Taxpayers could choose, under a qualifying dividend 
reinvestment plan of a domestic public utility, to 
receive a dividend of common stock rather than cash, 
and could elect to exclude up to $750 per year 
($1,500 on a joint return) of stock dividends. 

Exemptions 

In the computation of taxable income, a $1,000 
deduction was allowed for each exemption claimed. 

An exemption was allowed for each taxpayer shown on 
a return (on joint returns, husband and wife were 
each regarded as a taxpayer). If either husband or 
wife filed a separate return, the spouse's exemption 
could be claimed on that return only if that spouse 
did not file a return, had no gross income, and was 
not the dependent of another taxpayer. Additional 



Individual Returns/1984 



91 



exemptions were allowed for a taxpayer or spouse who 
indicated being age 65 or over, blind, or both. 

Exemptions were also allowed for qualified de- 
pendents. In general, an individual qualified as a 
dependent if that person had gross income less than 
$1,000 ($1,000 or more if in category (2) below), 
received more than half of his or her support from 
the taxpayer, was related to the taxpayer (such as a 
son, daughter, or parent), or lived in the taxpayer's 
home or was a member of the household for the whole 
year, did not file a joint return with his or her 
spouse, and met certain citizenship requirements. 

The total number of exemptions shown in this report 
includes some duplication. This occurred in the case 
of: 

(1) dependents other than children who had gross 
income less than $1,000, but filed a return to 
obtain a refund of tax withheld on wages; 

(2) dependent children with unearned income of 
$1,000 or more (dividends, interest, capital 
gains, and the like); and 

(3) dependent children under 19 years of age or 
students regardless of age who either (a) were 
required to file a return because their gross 
income was $3,300 or more, or (b) had gross 
income of less than $3,300, all of it earned 
income, and filed a return only to obtain a 
refund of tax withheld on wages. 

In each of these instances individuals were counted 
twice, as taxpayers filing their own returns and as 
dependents on another taxpayer's return. 

Farm Net Income or Loss 

This source of income was reported by individuals 
who were sole proprietors of a farm. When there were 
two or more farms operated by the same taxpayer, the 
single amount of profit or loss included in adjusted 
gross income represented the combined profit and loss 
from all farming activities. 

Farm business costs and expenses were deductible 
from farm gross business receipts in arriving at farm 
net profit or loss. Excluded from farm net profit or 
loss were gains from certain sales of livestock and 
crops which qualified for capital gains treatment, as 
well as farm rental income. Gains from sales of 
livestock (other than poultry) qualified for capital 
gains treatment if the livestock had been held for 12 
months or more (in the case of cattle or horses ac- 
quired after 1969 for 24 months or more), as long as 
livestock were held for breeding, dairying, or 
sporting purposes. Gains from sales of unharvested 
crops, when sold with the land on which they were 
growing, qualified for capital gains treatment if the 
land had been held for 12 months or more. For 
taxation purposes (and for purposes of this report), 
these types of income were included in long-term 
capital gains. On the other hand, farm rental 
income--that based on crops or livestock produced 
solely by the tenant, without material participation 
of the landowner or sublessor in the operation or 
management of the farm--was included in rent net 
income or loss. 

Foreign Earned Income Exclusion (#) 

Taxpayers could exclude from gross income a certain 
amount of their foreign earned income if their tax 
home was in a foreign country and they were either: 

(1) a U.S. citizen and a bona fide resident of a 
foreign country or countries for an uninter- 
rupted period that included a tax year, or 



(2) a U.S. citizen or resident alien who was phy- 
sically present in a foreign country or 
countries for at least 330 full days during 
any period of 12 consecutive months. For 
1984, the $5,000 annual increase was postponed 
and qualified individuals continued to be 
limited to an $80,000 exclusion of foreign 
earned income. 

Foreign Housing Deduction 

Individuals qualifying for the exclusion of foreign 
earned income could deduct amounts from gross income 
that an employer paid towards their housing cost up 
to the entire cost of the dwelling if their foreign 
earned income was greater than the maximum ex- 
clusion. Amounts incurred solely by the inhabitants 
could be deducted from adjusted gross income. 

Individuals could deduct employer-provided meals 
and lodging if they were required, as a condition of 
employment, to live in a camp that was provided by an 
employer in a foreign country. (See "Foreign Earned 
Income Exclusion" under "Changes in the Law"). 

Foreign Tax Credit (#) 

Individuals who had income from or profit taxes 
paid to a foreign country or U.S. possession or any 
political subdivision, agency, or instrumentality of 
the country or possession, could claim this credit 
against income taxes. The credit was for the income 
and profits taxes paid and included the taxpayer's 
share of such taxes paid through partnerships and 
fiduciaries. In general, the tax credit was limited 
to the same proportion of the income tax before 
credits minus the personal credits which included 
child care credit, credit for the elderly and 
permanently and totally disabled, residential energy, 
and political contribution credit, as the taxable 
income from foreign sources bore to the entire 
taxable income, but could not exceed the foreign 
taxes paid. The remainder could be carried back 
two years and then forward five years for use In 
computing the credit for those years. Additional 
information on foreign tax credits will be available 
in Statistics of Income Bulletin , Spring 1987 issue. 

Forfeited Interest Penalty Adjustment 

Taxpayers who had paid penalties for the premature 
withdrawal of funds 1^rom time savings accounts or de- 
posits could deduct those penalties as an adjustment 
to gross income. 

Form of Deduction 

For purpose of this classification, returns were 
categorized into one of three groups: 

(1) those with nonbusiness itemized deductions; 

(2) those with a zero bracket amount only; and 

(3) those with no deductions. 

For a return to fall into group one or two, there 
had to be a positive taxable income. Returns in 
group three, those with neither itemized deductions 
nor zero bracket amount, were either: 

(1) deficit or "break even" returns, since there 
was no income from which to subtract any 
deductions; or 

(2) returns with no itemized deductions and with 
adjusted gross income less than the exemption 
amount. 



92 



Individual Returns/1984 



Fully Taxable Pensions and Annuities 

This type of pension or annuity was obtained in 
connection with employment and was financed in whole 
(a non-contributory plan) by contributions of the 
employer. Since these pensions were paid entirely by 
an employer, the amount received by the employee was 
fully taxable. Additionally, fully taxable pensions 
and annuities included certain military retirement 
pay and IRA distributions. This amount was reported 
on line 16, Form 1040 (1984). (See "Pensions and 
Annuities. ") 

General Business Credit (#) 

As a result of the Tax Reform Act of 1984, a major 
revision was made in the calculation of certain 
income tax credits. The investment credit, jobs 
credit, alcohol fuels credit, and employee stock 
ownership plan (ESOP) credit were combined into a new 
single credit, the general business credit. Tax- 
payers claiming more than one of the business credits 
were required to summarize them on a new form. Form 
3800, General Business Credit. The adjusted tax 
liability limitations for the combined credits were 
filed on the Form 3800. The general business credit 
was limited to 100 percent of the first $25,000 and 
85 percent of the excess over $25,000. 

If the current year general business credit 
exceeded the tax liability limitation and could not 
be entirely used for Tax Year 1984, the excess amount 
could be carried back to the three preceding tax 
years. Any used credit after carryback, could be 
carried forward to each of the 15 years after the 
year of the credit. Additionally all carryforwards 
of unused investment credit, jobs credit, alcohol 
fuels credit, and ESOP credit from 1983 were added 
together and reported on Form 3800. Otherwise, 
taxpayers claiming a single credit or the carry- 
forward for a single credit did not have to file Form 
3800 and were required to use only the appropriate 
form for the particular credit or credit carryforward. 

Heads of Households, Returns of 

These returns were filed by "unmarried" persons who 
furnished over half the cost of maintaining a house- 
hold for the entire year for at least one qualifying 
relative. Unmarried persons, for purposes of this 
classification, were defined as single persons, 
married persons legally separated, certain married 
individuals living apart but not legally separated, 
or persons married to nonresident aliens. "Qual- 
ifying" relatives, such as children, parents, 
brothers, and sisters, generally had to qualify as 
the taxpayer's dependents and actually had to live 
with the taxpayer. 

There were two exceptions to this rule. Parents of 
the taxpayer had to be dependents, but did not have 
to live in the same household; children of the tax- 
payer did not have to be dependents, but did have to 
reside in the same household as the taxpayer. 

A special tax rate schedule was provided for heads 
of households which gave a portion of the benefits 
for lower rates accorded joint returns. 

Home Mortgage Interest Deduction 

See "Interest Paid Deduction." 

Income Averaging (#) 

Beginning in Tax Year 1984 the base period for 
income averaging was reduced from four to three years 
and only included the three years immediately pre- 
ceding the computation year. 



Certain taxpayers with unusual fluctuations in 
income were able to reduce the tax in higher income 
years by using income averaging. The standard income 
averaging computation permitted a part of an un- 
usually large amount of taxable income for any one 
year to be taxed at a lower rate (i.e. changed the 
effective bracket or tax rate), thus resulting in a 
lower amount of tax due than would have resulted if 
the taxpayers had computed their tax using the 
regular tax computation method. 

An eligible individual could choose this compu- 
tation if the "averageable income" for the year was 
more than $3,000. "Averageable income" was the 
amount by which "adjusted taxable income" (taxable 
income for the computation year) exceeded 140 percent 
of the average "base period income" (the average of 
taxable income, with certain other adjustments for 
the three preceding tax years). 

Briefly, the income averaging computation operated 
to tax all averageable income at the same rate which 
applied to the first . one-fourth of such income. 
"Adjusted taxable income," from which the "average- 
able income" was derived covered all income except 
"excess community property income" and certain 
amounts received by owner-employees. "Base period 
income" included taxable income and income earned 
outside the United States or within U.S. possessions 
which had been excluded from taxation under the 
Internal Revenue Code. 

To be eligible to use the income-averaging method 
taxpayers had to meet citizenship or residence 
tests. Taxpayers claiming the foreign earned income 
exclusion or deduction or those excluding income from 
sources within the U.S. possessions, the Virgin 
Islands, Guam, or Puerto Rico could not use the 
income-averaging method. 

Income Subject to Tax 

For taxpayers using the regular computation method, 
income subject to tax was the same as taxable income 
(adjusted gross income less the personal exemption 
amount and excess itemized deductions). 

For taxpayers using the income averaging method, 
income subject to tax was a reduced amount of taxable 
income specially computed for the statistics by work- 
ing backward from the tax itself. 

Income Tax After Credits (#) 

For Tax Year 1984, the computation for income tax 
after credits was revised. Briefly, to arrive at 
this amount, taxpayers deducted total personal 
credits (line 45, Form 104C) from income tax before 
credits (line 40, Form 1040). If the result was 
greater than zero, the foreign tax credit and the 
general business credit were then deducted from the 
residual to arrive at income tax after credits. For 
purposes of this report, income tax after credits was 
computed by deducting from income tax before credits 
the total personal credits, the foreign tax credit, 
the general business credit, other tax credits, and 
the earned income credit (to the extent that it did 
not result in a negative amount). 

The portion of the earned income credit which did 
not result in a negative amount is tabulated as 
"earned income credit used to offset income tax 
before credits." (See also "Total Nonpersonal 
Credits" and "Total Personal Credits" in this 
section. ) 

Income Tax After Personal Credits (#) 

For Tax Year 1984, this amount represented the de- 
duction of "total personal credits" from "income tax 
before credits." 



Individual Returns/1984 



93 



Income Tax Before Credits 

This amount consisted of two components: "tax 
generated" and "taxes from income averaging." 
Generally, "tax generated" was the tax liability 
computed on current-year "taxable income" based on: 

(1) The regular tax, whether derived from the tax 
tables or tax rate schedules; or 

(2) The income averaging tax. 

"Taxes from income averaging" generally were re- 
lated either to prior-year income or to income that 
had been excluded from adjusted gross income. As a 
result, it was possible for a taxpayer to have 
"income tax before credits" without having "taxable 
income." (See also "Tax Generated" and "Taxes from 
Income Averaging. ") 

Income Tax Withheld (#) 

An employer could use either the major methods of 
withholding -- the "percentage" method, the "wage 
bracket" method, or an authorized alternative 
method. All the major methods of withholding were 
based on graduated rates ranging from 12 to 37 
percent. Similarly, the result of any alternative 
method had to approximate the same amount as computed 
under one of the major methods. 

Income tax withheld included amounts deducted from 
salaries, wages, tips, and other forms of remuner- 
ation as reported on Form W-2; from pensions and 
annuities, and certain gambling winnings as reported 
on Form W-2P and W-2G respectively. Starting in Tax, 
Year 1984 amounts withheld for distributions from 
profit-sharing, retirement plans, and individual 
retirement arrangements had withholding reported on 
Form 1099-R. 

Beginning in Tax Year 1984 a backup withholding 
rate of 20 percent was required to insure that income 
tax was collected from payments generally not subject 
to withholding. The purpose of implementing this 
measure was to insure that certain taxpayers who 
failed to report or correctly report certain kinds of 
tax information paid an adequate withholding amount. 

Individual Retirement Arrangements (#) 

An Individual Retirement Arrangement (IRA) is a 
savings program that allows a taxpayer to set aside 
money for retirement. An individual could establish 
an IRA at a bank or other qualified financial in- 
stitution, or by investing directly in individual 
annuity contracts issued by an insurance company. 
Contributions to such a plan were limited to the 
lesser of: 

(1) an individual's compensation for the year; 

(2) $2,000 ($2,250 if a non-working spousal IRA is 
created); or 

(3) the amount actually paid. 

Such contributions could be deducted from the 
employee's gross income in arriving at adjusted gross 
income. Taxpayers could not start withdrawing funds 
from the account until they reached age 59-1/2 and 
had to start doing so upon reaching age 70-1/2. Pen- 
alty taxes were assessed in the event .the taxpayer 
failed to comply with these limitations. 

Individuals could set up an IRA to include a non- 
working spouse. To qualify the following conditions 
must have been met: 



(1) The individual must have been married at the 
end of the tax year; 

(2) They must have met the IRA requirements dis- 
cussed earl ier; 

(3) They must have filed a joint return; and 

(4) The spouse must not have received any compen- 
sation during the tax year. 

For Tax Year 1984, only IRA contributions made 
before the due date of the return were deductible. 

Interest Paid Deduction 



Interest paid on personal debts, credit cards, 
mortgages, bank loans, and installment purchases of 
real or personal property was deductible, but 
interest paid on money borrowed to buy tax-exempt 
securities or single premium life insurance and 
endowment contracts was not. The amounts deductible 
as an interest expense included "investment interest" 
(that amount paid or accrued on indebtedness incur- 
red, or continued, to purchase or carry property held 
for investment) as reported on Form 4952, Investment 
Interest Expense Deduction, subject to the limit- 
ations prescribed in the law. Interest relating to 
business, royalty, and rental income was deducted 
directly from these items and was, therefore, not 
reflected in the interest paid statistics. For 
installment purchases, interest paid included amounts 
stated in the contract, certain unstated amounts of 
interest, and finance charges. 

Interest Received (#) 

This amount was the taxable portion of interest 
received from bonds, debentures, notes, mortgages, 
personal loans, bank deposits, savings accounts, tax 
refunds, U.S. savings bonds, and money-market funds. 
Taxpayers were also instructed to include so called 
dividends on deposits or withdrawable accounts in 
mutual savings banks, cooperative banks, savings and 
loan associations, and credit unions. Excluded was 
the interest on a State or local Government 
obligations. Such interest was tax-exempt and, 
therefore, did not have to be reported on the tax 
return. 

Investment Credit (#) 

As a result of the Tax Reform Act of 1984, the 
investment credit was claimed as one of the 
components of the general business credit and was 
subject to the net tax liability limitation thereof. 
Total investment credit was the sum of: (1) the 
regular investment credit, (2) the rehabilitation 
investment credit, and (3) the business energy 
investment credit. 

The regular investment credit rate was 10 percent 
of the "qualified investment" in certain new and used 
depreciable assets with a useful life of three years 
or more. The "qualified investment" was determined 
by the cost of the property, taking into account the 
length of the property's intended life and whether 
the property was new or used. 

For qualified rehabilitation structures, there were 
three credit rates, namely: 

(1) 25 percent for expenditures of certified his- 
torical structures; 

(2) 20 percent for expenditures of 40-year old 
buildings; and 



94 



Individual Returns/1984 



(3) 15 percent for expenditures of 30-year old 
buildings. 

Additionally, the regular investment credit and 
energy investment credit were not applicable to any 
portion of the basis that qualified for this credit. 
The 15 percent and 20 percent credit rates were 
limited to nonresidential buildings. However, the 25 
percent credit rate was applicable to nonresidential 
and residential buildings. 

The appropriate business energy investment credit 
rate, 10, 11, or 15 percent, was determined by the 
taxpayer's classification of the business energy pro- 
perty. Specifically, the 10 percent credit rate 
applied to biomass property and qualified inter-city 
buses; the 11 percent credit rate applied to 
qualified hydroelectric generating property; and the 
15 percent credit rate applied to solar, wind, or 
geothermal property and ocean thermal property. 
Generally, any other business energy properties that 
did not have an energy percentage period specified, 
had an energy credit rate of zero. For Tax Years 
after 1983, the business energy investment credit 
could no longer be applied against 100 percent of tax 
liability, but was combined with the regular invest- 
ment credit and limited to 85 percent of tax 
liability over $25,000. 

Itemized Deductions 



See 
types. 



"Total Itemized Deductions," and specific 



Jobs Tax Credit (#) 

As a result of the Tax Reform Act of 1984, the jobs 
tax credit was claimed as one of the components of 
the general business credit and was subject to the 
net tax liability limitations thereof. This tax 
credit could be elected by employers who had hired 
individuals from certain targeted groups. 

The credit was limited to 50 percent of the first 
$6,000 of total qualified wages paid to eligible 
individuals employed for the first year; 25 percent 
of the first $6,000 of total qualified wages paid to 
eligible individuals employed for the second year; 
and 85 percent of qualified wages (limited to a 
maximum of $3,000) paid to summer youths employed for 
a 90 day period between May 1 and September 15. 

Employee targeted groups were: 

(1) handicapped individuals referred by vocational 
rehabilitation programs; 

(2) economically disadvantaged Vietnam-era veterans; 

(3) economically disadvantaged youths between 18 
and 24 years of age; 

(4) recipients of supplemental social security in- 
come benefits; 

(5) recipients of general assistance; 

(6) economically disadvantaged youths between 16 
and 19 years of age participating in a quali- 
fied cooperative education program; 

(7) certain economically disadvantaged ex-convicts; 

(8) Comprehensive Employment Training Act (CETA) 
employees involuntarily terminated who began 
work between August 13, 1981 and January 1, 
1983; 

(9) eligible work incentive employees; and 



(10) qualified summer youth employees. 

In addition to being employed as a member of a 
group that was certified as a specified targeted 
group, the employee could not be a relative or 
dependent of the employer. More than half of the 
qualified wages received had to be income for working 
in the employer's trade or business. Those wages 
received from a Federally funded, on-the-job training 
program or payments from the Social Security Act did 
not qualify for the credit. 

As a result of the Tax Reform Act of 1984, the 
carryback provisions were repealed. However, any 
carryforward of an unused jobs credit (or carry- 
forward of WIN credit) could be claimed on the jobs 
credit form (Form 5884). Otherwise, any combination 
of the current year business credits or carryforward 
credit had to be summarized on the General Business 
Credit form (Form 3800). 

Joint Returns of Husbands and Wives 

These were returns of married taxpayers electing 
the joint return filing status. The income of each 
spouse had to be reported on these returns. 

Marital Filing Status 

The five marital filing status classifications were: 

(1) joint returns of husbands and wives; 

(2) separate returns of husbands and wives; 

(3) returns of heads of households; 

(4) returns of surviving spouses; and 

(5) returns of single persons (not heads of house- 
holds or surviving spouses). 

Marital status was usually determined as of the 
last day of the taxable year. If one spouse died 
during the tax year, the other was considered married 
for the entire year. If a taxpayer was divorced 
during the tax year and did not remarry, the taxpayer 
was considered to be unmarried for the entire year. 
Each of the above classifications is defined under a 
separate heading in this section. 

Medical and Dental Expense Deduction (#) 

Beginning in Tax Year 1984, amounts paid for med- 
icine and drugs or insulin were deductible only if 
they were for prescribed medicine and drugs or 
insulin. In addition, taxpayers could now deduct a 
maximum of $50.00 per day for certain lodging 
expenses incurred for medical care. The medical and 
dental expense deduction was still limited to the 
excess over 5 percent of adjusted gross income. 

Miscellaneous Deductions (#) 

Taxpayers were allowed to deduct certain specified 
nonbusiness deductions from adjusted gross income for 
which separate categories were not provided on the 
Schedule A. 

Miscellaneous deductions included deductible 
employee expenses (for example, dues to professional 
societies, union dues, certain education expenses, 
employment agency fees, and subscriptions to profes- 
sional journals); deductible income producing ex- 
penses (for example, collection fees for interest or 
dividends, investment counsel fees, gambling losses 
not in excess of gambling winnings, and certain legal 
and accounting fees); tax preparation fees; and qual- 
ified adoption expenses. 



Individual Returns/1984 



95 



For purposes of the statistics, miscellaneous de- 
ductions also included any amount of earned income 
substituted for itemized deductions by taxpayers who 
qualified as "dependents with unearned income." (See 
also "Unused Zero Bracket Amount.") 



Moving Expense Adjustment 

An employee who had to move to a new residence as a 
result of changing jobs could deduct from gross 
income certain reasonable expenses for moving and 
house hunting. To qualify for this deduction the new 
job location had to be at least 35 miles farther from 
the former residence than the old job was. In ad- 
dition, the employee had to work full-time for at 
least 39 weeks of the 12 months after the move. 

Deductible expenses included those incurred from 
moving household goods and personal effects; and 
travel, meals, and lodging of the taxpayer and house- 
hold members in route to the new residence. There 
were no dollar limitations for these expenses. Other 
allowable expenses, subject to a $3,000 limitation, 
included house-hunting trips, cost of meals, lodging 
in temporary quarters for up to 30 days, and costs 
related to settlement of an unexpired lease or ac- 
quisition of a new lease, or selling of a residence 
and purchase of a new residence. In addition, the 
house hunting trip and temporary quarters component 
of the $3,000 deduction could not exceed $1,500. 



Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Income 

Included here were such items as prizes, awards, 
sweepstakes winnings, gambling profits, recovery of 
bad debts, insurance received as reimbursement for 
medical expenses taken as a deduction in a previous 
year, and any other income subject to tax for which 
there was no specific line provided on the return 
form. Taxpayers were required to apply any deduction 
for carryovers or carrybacks of business net operat- 
ing losses against "other income." 



Other Tax Credits 

"Other tax credits" is used as a residual category 
in the statistical tables and does not relate to a 
line item on a tax form. The category included, in 
general, only those statutory credits which were used 
to offset income tax before credits and could not be 
identified as research and experimentation, child 
care, investment, foreign tax, jobs, political con- 
tributions, residential energy, or general business 
credit. Frequently, "other tax credits" would be the 
earned income credit. Amounts of "other tax 
credits," to the extent that they were in excess of 
total tax liability and were refundable, were tab- 
ulated as part of "other taxpayments." 
(See also "Earned Income Credit.") 

Other Taxpayments 

"Other taxpayments" included the "throwback tax 
credit" allowed trust beneficiaries for certain taxes 
previously paid by the trust, and any other unident- 
ified amounts that could not be allocated to one of 
the specified taxpayment items. Other tax credits, 
to the extent that they were in excess of total tax 
liability and were refundable, were also included in 
other taxpayments. 



Overpayment 

An overpayment of tax occurred when the "tax- 
payments" exceeded "total tax liability," or if the 
taxpayer had any "refundable portion of the earned 
income credit." Overpayments could be refunded; or, 
at the taxpayer's election, taken as a credit on the 
subsequent year's estimated tax; or taken partly as a 
refund and partly as a credit against estimated tax. 
(See also "Credit on 1985 Estimated Tax" and 
"Refund.") 

Overpayment of Windfall Profit Tax 

This excise tax was imposed on producers of crude 
oil, but the tax was withheld and reported to the 
Internal Revenue Service by the first purchaser of 
such oil. If the tax was over withheld in the course 
of the year, the producer could claim a refund on his 
or her income tax return. 

The overpayment could be due to two possible 
reasons. First, whenever withholding errors oc- 
curred, a refund of the amounts over withheld could 
be claimed by filing a Form 6249, Computation of 
Overpaid Windfall Profit Tax, with the Form 1040. 
And second, any over withholding due to the net 
income limitation could also be claimed on the Form 
6249. 

The two types of overpayment were combined and 
carried over to the Form 1040 and entered in the 
margin of the taxpayments section. For purposes of 
this report overpayment of windfall profit tax was 
reported as a separate item. 

Partnership Net Profit or Loss 

Partnership net profit or loss was reported by 
persons who were members of a partnership, syndicate, 
joint venture, or unincorporated association. The 
taxpayer's profit or loss shown was only his or her 
share of the ordinary income or loss of the enter- 
prise, together with payments made to the taxpayer 
for the use of capital or as a salary. If the 
individual was a member of more than one partnership, 
the single amount of partnership profit or loss 
reported in adjusted gross income, whether actually 
received or not, was the net result of all shares. 

One of the deductions from partnership gross 
income, the Section 179 property expense deduction, 
was tabulated and shown separately in this report. 
Certain qualifying depreciable business assets could 
have been treated as an expense. 

If a return showed net income from one partnership 
and a net loss from another, that return was tab- 
ulated in both the "total income" and "total loss" 
columns. The columns labeled "net income" and "net 
loss" represent the sum of all income and loss re- 
ported from all partnerships; i.e., the net amount, 
on a return-by-return basis. 

Additional information for partnerships can be 
found in the Statistics of Income Bulletin , Summer, 
1986. 

Payment with Request for Extension of Filing Time 

This payment was made when the taxpayer filed Form 
4868, Application for Automatic Extension of Time to 
File U.S. Individual Income Tax Return, and gained a 
four-month extension of time to file the Form 1040. 
The application did not extend the time for payment 
of expected tax since full payment of any tax due had 
to be made with the application for extension. When 
taxpayers filed their Form 1040, they entered the 
amount paid with Form 4868 to determine any tax still 
due or any overpayment of tax. 



96 



Individual Returns/1984 



Penalty Tax on Individual Retirement Arrangements 

Taxpayers could start withdrawing funds from an 
Individual Retirement Arrangement if they were 
disabled or after reaching age 59-1/2, and had to 
start doing so after reaching age 70-1/2. With- 
drawals prior to reaching age 59-1/2 were subject to 
a penalty tax equal to 10 percent of the premature 
distribution unless the individual was disabled. 
Failure to withdraw funds after reaching age 70-1/2 
resulted in the taxpayer's paying a 50 percent 
excise tax on the amount by which the minimum 
required distribution exceeded the distributions 
actually received by the individual during the year. 
Contributions to the retirement arrangement in excess 
of the legal limitation for the year (the lesser of 
$2,000 or the taxpayer's compensation for the year) 
were subject to an excise tax equal to six percent of 
the excess contribution. (See also "Individual 
Retirement Arrangement.") 



Pensions and Annuities 

Generally, pensions represented periodic income 
received after retirement and made in consideration 
of past services with an employer, while annuities 
were income payable at stated intervals in consid- 
eration of a specific premium. A taxpayer could 
acquire a pension or annuity either by purchase from 
a commercial organization (usually life insurance, 
endowment, or annuity contracts) or under a plan or 
contract connected with the taxpayer's employment. 
Those pensions or annuities obtained in connection 
with employment could be purchased entirely by the 
taxpayer or could be financed in part (a contributory 
plan) or in whole (a non-contributory plan) by con- 
tributions of the employer. 

Since a non-contributory pension was one paid for 
entirely by an employer, the amount received by the 
employee was fully taxable. This fully taxable 
pension was reported on line 16, "Fully taxable 
pensions and annuities," of Form 1040 rather than on 
line 17, "Other pensions and annuities." 

For the taxpayer who participated in a contributory 
retirement plan while employed, the amount received 
was only partially taxable. In general, the amount 
excludable from gross income, the nontaxable portion, 
represented the taxpayer's contributions under the 
plan, while the taxable portion represented the 
employer's contribution. (In the case of a survivor 
beneficiary of a deceased employee, a death benefit 
exclusion of up to $5,000 could be excluded in ad- 
dition to the deceased employee's contribution.) The 
entire amount of pensions received for the year was 
reported on line 17a, "Other pensions and annuities, 
including rollovers" of the Form 1040, with the tax- 
able portion being computed on a separate worksheet 
and entered on line 17b, "Taxable amount." 

When it was possible for the retired employee or a 
survivor to recover the employee's contributions 
within three years by the annuity payments received, 
the payments were nontaxable until recovered, after 
which time the pension or annuity was fully taxable. 
This was the three-year rule computation method. If 
this method was inapplicable, the taxpayer's yearly 
receipts were prorated into taxable and nontaxable 
portions based on life expectancy at the time that 
the pension or annuity started (or term certain, if 
the annuity was not payable for life). 

Receipts from individually purchased annuities were 
usually prorated into taxable and nontaxable por- 
tions, since the taxpayer could expect to receive 
more than the cost, but not within three years. 



Political Contributions Credit 

An individual taxpayer was allowed to take a credit 
against income tax for political contributions paid 
during the year. This political contribution could 
be to a candidate or candidates for election to a 
Federal, State, or local office, in a primary, 
general, or special election; a political campaign 
committee; a newsletter fund; or a national. State or 
local committee of a national political party. The 
credit equaled 50 percent of the amount contributed, 
limited to $50 ($100 on a joint return). 

Refund 

A refund of tax included all overpayments not 
applied by the taxpayer as a credit to the next 
year's estimated tax. (See also "Overpayment.") 

Regular Tax Computation 

Typically, the taxpayer, in determining "tax 
generated," first computed taxable income. Depending 
on marital status and size of taxable income, the 
taxpayer then used the tax tables or applied rates 
from one of three tax rate schedules to determine 
tax. In some instances, the taxpayer requested the 
Internal Revenue Service to compute the tax. Returns 
of all such taxpayers are classified under the re- 
gular tax computation method. In addition, the 
returns of taxpayers whose taxable income was greater 
than zero, but less than or equal to the zero bracket 
amount, were also shown as having a regular tax 
computation. For these returns, no "tax generated" 
is shown. 

Rent Net Income or Loss 

Rent net income or loss constituted a part of 
adjusted gross income and was determined by deducting 
from gross rent amounts for depreciation, repairs, 
improvements, interest, taxes, commissions, adver- 
tising, utilities, insurance, janitorial services, 
and any other allowable expenses related to the 
rented property. Rental income from farming 
operations conducted solely by the tenant without 
material participation of the landowner was also 
included here. 

Research and Experimentation Credit 

This credit was established to encourage businesses 
to increase the amounts spent on certain qualified 
research and experimentation after June 30, 1981. 
The credit was equal to 25 percent of the amount by 
which the qualified expenses for the year exceeded 
the average qualified expenses during an earlier base 
period, limited to income tax after reduction by all 
other credits. 

The credit applied to research in the experimental 
or laboratory sense. It excluded research in the 
social sciences or humanities, or the part funded by 
any grant or contract by another person or government 
entity. In addition, to be eligible, the research 
had to have taken place within the United States. 

Residential Energy Credit 

In order to reduce energy consumption and to 
encourage the development and use of alternative 
energy sources, a residential energy credit was 
available to taxpayers. The credit was made up of 
two separate parts, one based on qualified "energy 
conservation expenditures' and the other on qualified 



Individual Returns/1984 



97 



"renewable energy source expenditures," with dif- 
ferent requirements for each type of qualifying 
expenditures. The entire residential energy credit 
was available for qualified items installed in or on 
the taxpayer's principal residence from April 20, 
1977, through December 31, 1985. 

The credit for energy conservation property was 15 
percent of the first $2,000 of expenditures, includ- 
ing original installation costs, with a maximum 
credit of $300 per residence over the entire period 
the credit was to be in effect. 

The credit for renewable energy source property was 
40 percent of the first $10,000 of expenditures, 
including labor costs for on-site preparation, 
assembly, or original installation, with a maximum 
credit of $4,000 per residence over the entire period 
the credit was to be in effect. 

Royalty Net Income or Loss 

Net royalties consisted of gross royalties less 
deductions for depletion, depreciation, office rent, 
legal fees, clerical help, interest, taxes, and 
similar items. Gross royalties included revenues 
from oil, gas, and other mineral rights; revenue from 
patents; and revenue from literary, musical, or 
artistic works. Certain royalties received under a 
lease agreement on timber, coal, and domestic iron 
ore were eligible for capital gains or ordinary loss 
treatment under Code section 1231, and, as a result 
of the separate computation required by that section, 
are reflected in the statistics for "sales of capital 
assets" and "sales of property other than capital 
assets." 

Salaries and Wages 

Salaries and wages as reported on the tax return 
were amounts of compensation for personal services. 
Also included were commissions, bonuses, tips, fees, 
excess reimbursement over employee business expenses, 
and the value of non-monetary payments for services, 
e.g., merchandise, accommodations, or property. 
Identifiable amounts for any of these categories 
which may have been reported by taxpayers as "other 
income" were treated as salaries and wages for the 
statistics. 

Sales of Capital Assets Net Gain or Loss (#) 

In general, capital assets for tax purposes 
included all property held for personal use or 
investment. Examples of such assets were personal 
residences, furniture, automobiles, and stocks and 
bonds. Assets used in the normal course of business 
activities, such as inventory held for sale during 
the ordinary conduct of business, and depreciable or 
real property held for sale or used in a trade or 
business, were specifically excluded from treatment 
as capital assets. 

In addition, net gains from the disposition of 
certain types of property which were not classified 
as capital assets should be treated as capital gains 
under section 1231 of the Code. This included pro- 
perty used in business, such as buildings and 
machinery, and also certain specific types of assets 
such as livestock, cut timber, coal, domestic iron 
ore and timber royalties, and unharvested crops sold 
with the land, if the land was held for more than one 
year. 

On the other hand, all or a portion of net gains 
from some' types of property included under the 
definition of capital gains could be denied capital 
gains treatment under certain other sections of the 
Code. Generally, these sections denied capital gains 
treatment to gains that resulted from the recapture 
of depreciation already claimed on the asset. 



The following concepts were used in the computation 
of net capital gain or loss for the purposes of this 
report: 

Net short-term gain or loss — These were gains and 
losses from the sales or exchanges of capital assets 
held for one year or less. (For assets acquired 
after June 22, 1984, the holding period was reduced 
to six months or less). Short-term gains from 
current year sales were combined with any short-term 
capital loss carryover, any net short-term gain or 
loss received from partnerships, S corporations, or 
fiduciaries, gains from the sale or exchange of a 
principal residence held one year or less, and gains 
from installment sales. 

Net long-term gain or loss --These were gains and 
losses from sales or exchanges of capital assets held 
for more than one year. (For assets acquired after 
June 22, 1984, the holding period was reduced to six 
months or more). Long-term gains and losses were 
eligible for special tax treatment (see "Net capital 
gain" below). To obtain the net long-term gain or 
loss, gains or losses from current-year transactions 
were combined with: 

(1) net long-term gain or loss received from part- 
nerships, fiduciaries, or Small Business 
Corporations, 

(2) capital gain distributions of regulated invest- 
ment companies (mutual funds) and real estate 
investment trusts, 

(3) long-term capital loss carryover from prior 
years, 

(4) gains and losses form sales or exchange of 
assets used in a trade or business and invol- 
untary conversions, 

(5) gains from the sale or exchange of a principal 
residence held more than one year, and 

(6) long-term capital gains from installment sales. 

Short-term capital loss carryover --This carryover 
equaled that portion of short-term capital loss 
incurred, but not deducted, in a previous tax year 
because of the limitation to net capital loss 
claimable, as discussed below under "Net capital 
loss." 

Long-term capital loss carryove r--This carryover 
equaled that portion of long-term capital loss 
incurred, but not deducted, in a previous tax year 
because of the limitation to net capital loss 
claimable, as discussed below under "Net capital 
loss." 

Net capital gain — If the combination of net short- 
term gain or loss and net long-term gain or loss 
resulted in a positive amount, the taxpayer had a net 
capital gain. For taxpayers with long-term capital 
gains the actual amount shown as net capital gain 
(and thus carried into adjusted gross income) was 
computed by first subtracting short-term capital 
losses (if any), and then subtracting 60 percent of 
the remaining amount. Short-term capital gains, on 
the other hand, were always fully includable in net 
capital gain. 

Net capital gain also included capital gain distri- 
butions which would have been reported on Schedule D, 
Capital Gains and Losses, except for the provision 
that taxpayers who had no other gains or losses could 
simply enter the portion of capital gain distri- 
butions included in adjusted gross income on line 14 



98 



Individual Returns/1984 



of Form 1040. These distributions were always 
considered to be long-term capital gains. The 
statistics include a separate tabulation of capital 
gain distributions not reported on Schedule D. 

Net capital lo$s --If the combination of net 
short-term gain or loss and net long-term gain or 
loss resulted in a negative amount, the taxpayer 
generally showed a net capital loss. In many cases, 
however, the actual amount included in net capital 
loss (and thus carried into adjusted gross income) 
was less than the computed combined amount. For 
taxpayers with long-term capital losses, only 50 
percent of such losses (reduced by any short-term 
capital gains) was includable in net capital loss. 
After this reduction, net capital loss was further 
limited to the lesser of (a) net capital loss, (b) 
taxable income (computed without regard to capital 
loss or zero bracket amount), or (c) $3,000 ($1,500 
for married persons filing separately). 

Amounts of capital losses in excess of the above 
limitations, whichever was applicable, could be 
carried over to subsequent tax years. 

Sales of Property Other Than Capital Assets Net Gain 
or Loss 

Property other than capital assets generally in- 
cluded property of a business nature, in contrast to 
personal and investment property which were capital 
assets. Some types of property specifically included 
were: 

(1) certain depreciable, depletable, and real 
business property; 

(2) accounts and notes receivable in the ordinary 
course of business generated from the sale of 
goods and services ordinarily held for sale by 
the business or includable in the inventory of 
the business; 

(3) certain copyrights; literary, musical, or 
artistic compositions; or similar properties; 

(4) any share of gain or loss that otherwise 
qualified under this heading and was received 
through partnerships, S corporations or fiduc- 
iaries; and 

(5) amounts resulting from certain "involuntary 
conversions," including net losses from 
casualty and theft. 

Gains from the disposition of some property types 
not considered to be capital assets could be treated 
as capital gains under certain conditions. Con- 
versely, under certain other conditions gains from 
the disposition of some property types considered to 
be capital gains could be denied capital gains 
treatment. Taxpayers, reported all gains and losses 
not receiving capital gains treatment on Form 4797, 
Supplemental Schedule of Gains and Losses. 

Self-Employed Retirement (Koegh) Plan Adjustment (#) 

This adjustment allowed self-ei.tployed individuals 
to contribute to a qualified retirement plan (Keogh 
or H.R. 10 plan) and deduct all or a part of such 
contributions in computing adjusted gross income. 
The amount which could be deducted was based on 
earned income. Effective for Tax Year 1983 and as a 
result of TEFRA, earned income was pre-TEFRA earned 
income less deductible Keogh contributions. For 
self-employed persons participating in simplified 
employment pensions (SEPs) compensation could not 



include amounts received as deferred compensation or 
as a pension or annuity. Thus, earned income was 
defined as: 

(1) net earnings from self-employment, but only 
with respect to a trade or business in which 
personal services of the taxpayer were a 
material income-producing factor, 

(2) income from the disposition of certain property 
by individuals whose personal efforts created 
the property, and 

(3) excluding any earned income from retirement 
plan contributions. 

Additionally the maximum amount of the annual 
contribution was the lesser of $30,000 or 25 percent 
of the participants compensation. 

Self -Employment Tax (#) 

This tax, levied under the Social Security system, 
was reported by each individual who had self- 
employment earnings of at least $400 derived from a 
sole proprietorship or from any share of partnership 
profits. U.S. citizens employed by foreign govern- 
ments or international organizations were subject to 
self-employment tax on salaries. Certain types of 
income and deductions such as investment income, 
capital gains and losses, deductions for net 
operating losses, and casualty and theft losses were 
not allowed in computing self-employment earnings. 

The maximum amount subject to self-employment tax 
for 1984 was $37,800, reduced by any wages on which 
social security tax had been withheld by any 
employer. The maximum self-employment tax payable 
was $4,271.40, based on the 11.3 percent rate in 
effect for that year. For 1983, the rate was 9.35 
percent with the maximum amount of earnings being 
$35,700 and the maximum tax, $3,337.95. 

Separate Returns of Husbands and Wives 

Generally, these were returns of married persons, 
each of whom filed a return independently of his or 
her spouse and reported only his or her own income, 
exemptions, and tax. Also included were returns of 
married persons where only one spouse had income, but 
elected to use this classification, and returns with 
community property income divided between husband and 
wife. 

If only one spouse filed a separate return, the 
other spouse's exemption could be claimed on that 
return, but only if the spouse who was not filing had 
no gross income and was not the dependent of another 
taxpayer. 

Single Persons, Returns of 

These were returns of (a) unmarried persons who did 
not qualify as head of household or surviving spouse, 
or (b) certain married individuals living apart from 
their spouses who maintained a home, independently of 
the spouse, that was the home of the individual's 
child or stepchild (who could be claimed as a depen- 
dent) for more than six but less than 12 months of 
the year. 

Size of Adjusted Gross Income 

The amount of adjusted gross income reported by the 
taxpayer on the return was the basis for classifying 
data by size of adjusted gross income. Returns 
without positive adjusted gross income, such as 
deficit returns or returns on which income and loss 



Individual Returns/1984 



99 



were equal, were classified as having no adjusted 
gross income and appear as a separate class in most 
basic tables. The absence of a class labeled "no 
adjusted gross income" indicates that any deficit or 
break-even returns in a table were included in the 
lowest income class. 

Small Business Corporation Net Profit or Loss 

Net income of a qualified Small Business Corp- 
oration (defined in section 1371 of the Code), 
whether or not distributed, was taxed directly 
through each stockholder. Net losses were allocated 
to each stockholder to be offset against income from 
other sources. 

Small Business Corporation income shown in this 
report was the amount taxable to stockholders as 
ordinary income. Net long-term capital gain, reduced 
by the special tax imposed at the corporate level, 
retained its character in the hands of the stock- 
holders and is included in the statistics for net 
gain or loss from sales of capital assets. 
Undistributed income earned in previous years was 
taxable to stockholders in the year it was earned and 
could be distributed during the current year without 
any further tax. 

If a return showed net income from one Small 
Business Corporation and a net loss from another, 
that return was tabulated in both the "total income" 
and "total loss" columns. The columns labeled "net 
income" and "net loss" represent the sum of all 
income and loss reported from all Small Business 
Corporations; i.e., the net amount on a return- 
by-return basis. 

Additional information on Small Business Corpo- 
rations can be found in Statistics of Income-- 
Corporation Income Tax Returns, 1983 . 



Social Security Taxes on Tip Income 

This amount consisted of social security tax on 
unreported tip income and uncollected employee social 
security tax on tips. 

Cash tips amounting to $20 or more that the 
taxpayer received in a month while working for any 
one employer were subject to withholding of income 
tax and social security tax. Cash tips counted 
toward social security benefits and an employee was 
required to report these tips to the employer; the 
employer then withheld the social security tax. 
However, if the employer was unable to withhold the 
amount of social security tax, the amount of un- 
collected social security tax on tips was indicated 
on the employee's Form W-2, and the taxpayer was 
required to report the uncollected tax and pay it 
with the Form 1040. 

If the employee did not report the tips to the 
employer, the employee was required to compute the 
social security tax on unreported tips on Form 4137 
and attach it to Form 1040. 

State Income Tax Refunds 

These amounts represented that part of a refund of 
State income tax attributable to itemized deductions 
taken in a prior year that resulted in a Federal tax 
benefit. Taxpayers were instructed not to net the 
refundable amount against the current year's itemized 
deduction for State and local income tax. 

Statutory Adjustments 

These were certain adjustments to gross income 
allowed as deductions in arriving at adjusted gross 
income. Statutory adjustments consisted of the 
moving expense deduction, employee business expense 



deduction, payments to a self-employed retirement 
(Keogh) plan, forfeited interest penalty, payments to 
an individual retirement arrangement (IRA), alimony 
paid, the two-earner married couple deduction, and 
the foreign housing deduction. Each of the above is 
described in this section. In addition, statutory 
adjustments included the forestation/reforestation 
amortization deduction and the repayment of sup- 
plemental unemployment benefits. 

Surviving Spouses, Returns of 

These returns were filed by widows or widowers 
whose spouse had died during either of the two 
preceding years, who had not remarried, and who had 
maintained a home which was the principal abode of a 
child or stepchild for whom the taxpayer was entitled 
to an exemption. 

Surviving spouse taxpayers could use the joint 
return tax rates for the two taxable years following 
the year of death of the spouse; however, the de- 
ceased spouse could not be claimed as an exemption, 
except for the year of death. 

Tax Credits (#) 

The Tax Reform Act of 1984 revised and rearranged 
the order of claiming most of the tax credits. (See 
"Total Personal Credits" and "Total Nonpersonal 
Credits". Also see "Total Tax Credits" in the 
"Changes in the Law" section.) 

Tax Due at Time of Filing 

"Tax due" was reported on returns where the "total 
tax liability" exceeded the "total taxpayments." 

Tax From Recomputing Prior-Year Investment Credit 

The investment tax credit provisions of the law 
included a recapture rule which required taxpayers to 
pay back all or a portion of any investment credit 
taken on property disposed of before the end of the 
useful life claimed in computing the credit. The law 
specified that if property qualifying for the credit 
was disposed of before the end of its intended useful 
life, the tax for the year of disposal was increased 
by the difference between the credit originally 
claimed and the credit that would have been allowed 
based on the shorter actual life. 

Tax credits could not be applied against this 
additional tax. 

Tax Generated 

This amount was the tax on "taxable income." On 
most returns (those without one of the "taxes from 
special computations"), this equaled "income tax 
before credits." 

Tax Savings From Income Averaging 

In this report, the amount of tax savings is the 
difference between the tax resulting from using the 
provision of the income averaging method from 
Schedule G and the amount of regular tax that would 
have resulted from not using this provision. 

Taxable and Nontaxable Returns 

Taxability of a return for purposes of this report 
was determined by the presence of "total income tax" 
(the sum of income tax after credits and the 
additional tax for tax preferences). Some returns 
classified as "nontaxable" may have had a liability 
for self -employment tax, social security taxes on tip 



100 



Individual Returns/1984 



income, tax from recomputing prior-year investment 
credit, penalty taxes on individual retirement 
arrangements, or any other unspecified taxes; 
however, these taxes were disregarded for purposes of 
this classification, since the first two were 
considered social security (rather than income) 
taxes, and since the remaining ones were either based 
on prior-year's income or were penalty taxes. For 
the purposes of this report, the earned income credit 
was treated as an amount which could be used to 
offset income tax before credits. (Since the earned 
income credit was refundable, it was subtracted from 
income tax after reduction by all other statutory 
credits for the statistics.) As a result, some 
returns became nontaxable strictly because of the 
earned income credit when there was not additional 
tax for tax preferences and the earned income credit 
equaled or exceeded income tax before credits re- 
duced by any other credits. 

It should be noted that classification as taxable 
or nontaxable was generally based on each return as 
it was originally filed; the classification does not 
reflect any changes resulting from audit or other 
enforcement activities. 

Taxable Income 

Taxable income was the amount to which taxpayers 
applied the tax tables or the tax rate schedules to 
arrive at "tax generated." It was determined by 
subtracting from adjusted gross income "excess itemi- 
zed deductions" (or by adding the "unused zero 
bracket amount"), the charitable contribution de- 
duction claimed by taxpayers who did not itemize, and 
the exemption amount. The zero bracket amount, that 
portion of income subject to tax at the zero percent 
rate, represented the first portion of taxable income. 

Taxable income was not tabulated for deficit 
returns or for returns on which excess itemized 
deductions plus the exemption amount equaled or 
exceeded adjusted gross income. 

Taxes From Special Computations (#) 

These taxes represented the second component of 
"income tax before credits" (in addition to "tax 
generated") and consisted of: 

(1) the "special averaging tax" (from Form 4972), 
computed by a taxpayer who received a lump-sum 
distribution from a qualified pension or 
retirement plan; and was eligible to use the 
10-year averaging method; 

(2) the "multiple recipient special averaging tax" 
(from Form 5544), computed by a taxpayer who 
received a share of a single lump-sum dis- 
tribution from a qualified pension or 
retirement plan; and 

(3) the tax on accumulation distributions of trusts 
(from Form 4970) computed by a taxpayer who 
received a distribution in the current year 
which was based on income accumulated by a 
trust in prior years. 

Taxes Paid Deduction 

Taxes allowed as a deduction from adjusted gross 
income included personal property taxes, State and 
local income taxes, certain State and local retail 
sales taxes, taxes paid to foreign countries or U.S. 
possessions unless a foreign tax credit was claimed, 
and real estate taxes except those levied for 
improvements that tended to increase the value of the 
property. Federal taxes (except for the windfall 



profit tax) and State and local taxes on cigarettes, 
tobacco and alcoholic beverages were not deductible, 
nor were State and local fees for vehicle license 
plates (unless the fees were based on the value of 
the vehicle) or driver's licenses. 

Taxes paid on business property were deducted 
separately on the schedules for business, rent, farm, 
and royalty income and are excluded from the "taxes 
paid" in this report. 

Taxpayments 

These payments were generally made before the 
return was filed and were applied against tax 
liability to determine any amount payable or re- 
fundable at the time of filing. They consisted of 
the following: 

(1) income tax withheld, including back up with- 
holding, 

(2) excess social security taxes or railroad re- 
tirement tax withheld, 

(3) credit for tax on certain gasoline, fuel, and 
oil, 

(4) payments on 1984 declaration of estimated tax, 

(5) payment with request for extension of filing 
time 

(6) credit from regulated investment companies, 

(7) overpayment of windfall profit tax, and 

(8) other taxpayments. 

Each of the above is described under a separate 
heading in this section. 

While the earned income credit was shown as a' 
taxpayment of the tax return itself, it is tabulated 
separately for purposes of this report and not 
included as part of taxpayments. (See also "Earned 
Income Credit.") 

Total Income Tax 

Total income tax was the sum of income tax after 
credits and the additional tax for tax preferences. 
It did not include any of the other taxes which made 
up "total tax liability." Total income tax was the 
basis for classifying returns as "taxable or 
nontaxable." 

Total Itemized Deductions (#) 

Itemized deductions from adjusted gross income 
could be claimed for medical and dental expenses, 
taxes paid, interest paid, contributions, casualty 
and theft losses, and miscellaneous deductions. 

Four groups of taxpayers were required to itemize 
their deductions, even if those deductions were less 
than the zero bracket amount. Those individuals were 
dependents with unearned income of $1,000 or more; 
married persons filing a .separate return when the 
taxpayer's spouse elected to itemize: dual status 
aliens (i.e., one who was both a nonresident alien 
and a resident alien or U.S. citizen during the 
year); and persons excluding income received from 
sources in U.S. possessions. Dependents with 
unearned income could substitute their earned income, 
if it was larger than their itemized deductions. 

Total itemized deductions was the amount before the 
zero bracket amount was taken into account. It was 
tabulated only from returns showing positive adjusted 
gross income. 



Individual Returns/1984 



101 



Total Nonpersonal Credits (#) 

For Tax Year 1984 Form 1040 was revised to reflect 
the order in which tax credits were required to be 
claimed. This revision did not affect the refundable 
or nonrefundable status of a credit. For purposes of 
this report, total nonpersonal credits were the sum 
of: 

(1) foreign tax credit; 

(2) general business credit (which was the comb- 
ination of investment credit, jobs credit, 
alcohol fuel credit, and employee stock option 
credit); 

(3) research and experimentation credit; and 

(4) other tax credits (as defined in this report). 

Each of the above credits is described under a 
separate heading in this section. 

Total Personal Credits (#) 

For Tax Year 1984, the credits portion of the Form 
1040 was revised. This revision did not affect the 
refundable or nonrefundable status of a credit. For 
purposes of this report, total personal credits con- 
sisted of the following: 

(1) child care credit; 

(2) credit for the elderly and permanently and 
totally disabled; 

(3) residential energy credit, and 

(4) political contributions credit. 

This amount was deducted from income tax before 
credits to arrive at income tax after personal 
credits. (See also "Income Tax After Personal 
Credits.") Each of the above credits is described 
under a separate heading in this section. 

Total Tax Liability 

Total tax liability was the sum of income tax after 
credits, additional tax for tax preferences, self- 
employment tax, social security tax on tips, tax from 
recomputing prior-year investment credits, taxes from 
individual retirement arrangements and other taxes, 
reduced by the "earned income credit used to offset 
all other taxes" (defined under "Earned Income 
Credit"). For purposes of this report, total tax 
liability did not include any advance earned income 
credit payments. 



Type of Tax Computation 

There were two methods of computing the tax on 
income subject to tax. These methods were: 

(1) regular tax, as computed from the tax tables or 
tax rate schedules accompanying the Forms 1040, 
1040A, or 1040 EZ; and 

(2) income averaging, computed on Schedule G, 
Income Averaging. 



Unemployment Compensation (#) 

All or a portion of payment received for unemploy- 
ment compensation was includable in adjusted gross 
income and subject to tax. 

The taxable amount of unemployment compensation, 
was determined by adding adjusted gross income 
(excluding the unemployment compensation, social 
security benefits, or tier 1 railroad retirement 
benefits, and the deduction for working married 
couples) and unemployment compensation for the year 
and subtracting the exclusion for unemployment 
compensation payments. The excluded amounts were 
$12,000 for single persons or married couples who 
filed separate returns and did not live together at 
anytime during the year and $18,000 for married 
couples who filed joint returns. Married couples who 
filed separate returns and lived together at anytime 
during the year were not eligible for the exclusion. 

One-half of the excess over the exclusion, but not 
more than gross unemployment compensation, was 
determined to be taxable unemployment compensation. 

Unused Zero Bracket Amount 

This concept represented the amount by which the 
zero bracket amount exceeded total itemized deduc- 
tions. It could arise only on returns of taxpayers 
who were required, by law, to itemize their deduc- 
tions. Such taxpayers consisted of: (1) married 
persons filing separately whose spouse chose to 
itemize; (2) dual status aliens; (3) persons 
excluding income from sources in U.S. possessions and 
(4) dependents with unearned income if their earned 
income was less than the zero bracket amount. 

This last category of taxpayers consisted of any 
individual who could be claimed as a dependent by 
another taxpayer and had to file a tax return if he 
or she had unearned income (such as interest, 
dividends, or capital gains) in excess of $1,000. In 
addition, these taxpayers were required to itemize 
their deductions, even if the total amount of 
deductions was less than the appropriate zero bracket 
amount. (This was in contrast to most other 
taxpayers who could itemize their deductions only if 
the total itemized deductions exceeded their zero 
bracket amount.) If these dependent taxpayers also 
had earned income, such as wages, they could 
substitute the earned income, if larger, for the 
amount of itemized deductions; the amount of any 
earned income substituted, however, was limited to 
the zero bracket amount. For purposes of statistics 
in this report, those returns for taxpayers being 
claimed as dependents with earned income equal to or 
greater than the zero bracket amount were tabulated 
as "zero bracket amount only" returns. Those returns 
with earned income less than the zero bracket amount 
were tabulated as returns with itemized deductions, 
with any specified itemized deductions tabulated as 
reported by the taxpayer and any earned income used 
tabulated as part of "miscellaneous deductions." 

(See also "Zero Bracket Amount," "Form of De- 
duction" and "Total Itemized Deductions.") 

Zero Bracket Amount 

This amount replaced the "standard deduction" which 
was in effect for 1976 and earlier years. For 1984, 
the zero bracket amount was $3,400 for married tax- 
payers filing jointly and surviving spouses, $2,300 
for single persons and heads of households, and 
$1,700 for married taxpayers filing separately. 



Section 4 



High Income Returns, 
Taxable and Nontaxable* 



The Tax Reform Act of 1976 required the annual 
publication of data on individuals with high incomes, 
including the number of such individuals who did not 
pay any income tax and the importance of various tax 
provisions in making those individuals nontaxable 
[1]. The 1976 Act specified that the tax return data 
be tabulated using four different concepts of 
income. The Deficit Reduction Act of 1984 eliminated 
the requirement for publishing data for the two 
lesser-used income concepts [2]. 

This section contains 12 tables with data from 1984 
income tax returns, mainly those with incomes of 
$200,000 or more under one or more concepts of 
income. For comparability with data for earlier 
years, this section contains data using all four 
income concepts, including the two no longer re- 
quired. Most of the data are shown for taxable and 
nontaxable returns, both separately and combined. 

The tables show: 

The numbers of high-income returns (total, 
taxable, and nontaxable) under the various 
income concepts (Tables 1 and 2); 

The distributions of taxable income as a 
percentage of total income (Tables 3 and 4); 

The distributions of effective tax rates, that 
is, income tax as a percentage of income 
(Tables 11 and 12); 

The frequencies and amounts of various sources 
of income, exclusions, deductions, taxes, and 
tax credits, as well as the relationships be- 
tween all four of the income concepts used in 
this Section (Tables 5 and 6); ■ 

The frequencies with which various deductions 
and tax credits are the most important and 
second most important items in reducing (or 
eliminating) income taxes (Tables 7 and 8); and 

The frequencies with which various itemized 
deductions and tax credits occur as certain 
percentages of income (Tables 9 and 10). 

In addition to the data on high-income returns, the 
tables distribute all returns by broad income classes 
and cross-tabulate numbers of returns in each income 
class by the various income concepts. For purposes 
of comparision, the tables with distributions of 
returns by their effective tax rates include distri- 
butions for returns other than high-income returns. 

Tables 1, 3, 5, 7, 9, and 11 contain data with 
foreign tax credits treated as items which reduce 
U.S. income taxes; this is the treatment on tax 
returns. Tables 2, 4, 6, 8, 10, and 12 are similar 
to the first set of tables but treat foreign tax 



credits as part of the individual's income tax 
liability. This different treatment is explained in 
more detail under the heading "Foreign Tax Credits." 

High-income tax return data are published to help 
analysts assess both the equity of the income tax 
system and its impact on high-income families and 
individuals. For this purpose, both income and 
income taxes must be measured accurately, and the 
limitations of each measure must be understood. The 
text for this section includes only material neces- 
sary to help the reader understand the income and tax 
concepts which have been used and certain limitations 
inherent in the underlying tax return data. No 
attempt has been made to summarize or explain the 
data. 

The text is divided into two sections. The first, 
"Income Concepts: A Primer," describes and explains 
the differences between the two major and two minor 
concepts used to measure income. The second, 
"Measurement of Taxes," discusses the proper measure- 
ment of income tax burdens and explains the dif- 
ferent treatment of the foreign tax credit, outlines 
the methodology used to equate the importance of 
exclusions and deductions as compared with tax 
credits, and reviews certain limitations in the data 
underlying this section. 

INCOME CONCEPTS: A PRIMER 



Economic Income, the Ideal Measure 

Economists generally agree that for analyzing the 
impact of taxes, the ideal measure of income over a 
particular period of time, say a year, is the value 
of what the individual or faimly consumed over that 
period plus the change, if any, in its net worth 
[3]. For example, if during a year a family spent 
$10,000 and saved $2,000, economists would say the 
family had an income of $12,000. Similarly, if the 
family spent $10,000 but owned an asset such as an 
automobile that has decreased in value by $1,000, 
■economists would say that the family had an income of 
only $9,000. A brief examination of the differences 
between income as defined by economists, often called 
economic income, and the adjusted gross income (AGI) 
concept, currently used for Federal income tax 
administration, illustrates some of the problems of 
measuring income, especially for high-income indi- 
viduals. 

Adjusted Gross Income 

The concept of adjusted gross income was developed 
for tax administration. It was never meant to be an 
accurate measure of so-called economic income. 
Indeed, it is well recognized that AGI is deficient 
as a measure of economic income. AGI excludes 
certain types of income, such as interest from 



*Allen H. Lerman, of the Office of Tax Analysis, U.S. Treasury, designed the 
tables and prepared the text for this section. Antoinette Jones-Lyles was 
responsible for production and table review. 



103 



104 



Individual Returns/1984 



tax-exempt state and local government bonds, social 
security benefits, imputed rent on owner-occupied 
housing, and the value of many employee fringe 
benefits. Also, while not strictly excluded from 
AGI, income from other activities is deferred to a 
later year, or indefinitely, for income tax purposes. 
Depreciation deductions allowed for income tax 
purposes that exceed the decrease in the economic 
value of an asset often reduce AGI below economic 
income early in an asset's life. The resulting lower 
depreciation deductions in later years may raise AGI 
above economic income. The net effect, however, of 
accelerated depreciation is to postpone taxes, 
perhaps indefinitely [4]. 

Adjusted gross income excludes most changes in net 
worth, such as the excluded portion of realized long- 
term capital gains and all accrued, but unrealized, 
capital gains [5]. 

Even though some types of income are excluded, AGI 
may overstate economic income because some expenses 
incurred in the production of income are not de- 
ductible in the computation of AGI. Most of these 
expenses, however, are deductible from AGI in 
calculating taxable income, but only if the taxpayer 
"itemizes" deductions. Expenses falling into this 
category include certain expenses incurred by 
employees (such as union dues and expenditures for 
items used on-the-job but not reimbursed by the 
employer) and expenses attributable to a taxpayer's 
investments (as opposed to active operation of a 
trade or business), including, but not limited to, 
interest expense incurred in connection with 
investments in securities. Although net capital 
losses reduce economic income, only the first $3,000 
of net realized capital losses may be deducted in 
computing AGI. Any additional realized losses must 
be carried forward to future years. Moreover, only 
50 percent of realized, net long-term capital losses 
may be deducted in computing AGI. 

Redefining Income 

Ideally, the impact of all taxes should be measured 
relative to economic income. However, no accurate, 
detailed data on such a broadly-defined income 
measure are available from income tax returns (or 
from any other source) for a cross-section of 
American taxpayers. As a practical matter, any broad 
income measure must be calculated from data already 
available from Federal individual income tax re- 
turns. Thus, a more comprehensive income measure 
must start from AGI and, to the extent that data are 
available, must make adjustments for omitted income 
items and expenses that ought to be deductible in 
calculating economic income [6]. 

Omitted Income and Accelerated Deductions 

Tax returns contain information about only a 
portion of the income included in economic income but 
excluded from AGI. The omitted income that can be 
identified on tax returns consists of the excluded 
portion of long-term capital gains (and current-year 
losses in excess of currently deductible amounts), 
the dividend exclusion of up to $100 per tax return 
(up to $200 on joint returns), payments to Keogh and 
IRA pension savings plans, and income from sources 
considered to be tax preferences for purposes of the 
alternative minimum tax. Unless such preferences 
were large enough to result in payment of alternative 
minimum tax, taxpayers did not have to file Form 6251 
(Alternative Minimum Tax Computation), and the amount 
of most types of preference income and the total of 
all of the taxpayer's preference income are not known 
[7]. 



Even after including preference income which is not 
in AGI but which is identifiable on tax returns, 
several major sources of income for high-income 
taxpayers are still omitted: 

. Interest on tax-exempt state and local bonds; 

. All accrued but unrealized income, primarily un- 
realized capital gains; 

. Certain agricultural expenses deducted when paid, 
even though related income items are not includ- 
able in income until a later year; 

. Imputed rental income from owner-occupied housing 
and from consumer durables; 

. Straight-line depreciation deductions on real 
estate to the extent that they exceed economic 
depreciation; 

. Income "sheltered" from taxation -- primarily 
partnership income -- through deferral of the 
recognition of income for tax purposes and/or the 
acceleration of deduction items; and 

. The value of employee fringe benefits [8]. 

For real estate, the combination of a shorter life 
for tax purposes than the true economic life of the 
property and the use of accelerated depreciation 
methods may produce tax depreciation deductions 
exceeding economic depreciation, especially in the 
early years of ownership. In the future, income may 
be correspondingly higher, but in the meantime, the 
taxpayer has had the interest-free use of the 
deferred taxes. Also, if taxed in the future, the 
income may be converted into a long-term capital 
gain, which is taxed at a lower rate than is ordinary 
income. 

Because income sources not identifiable from tax 
return data are excluded, all income measures used in 
the data for this article may understate economic 
income. As a consequence, some individuals with high 
economic incomes may have been omitted completely 
from the high-income group covered by this report. 
Moreover, even for individuals who are included, the 
income of some has been understated, and tax as a 
percentage of income (i.e., the effective tax rate) 
has been overstated. 

Investment Expenses 

In measuring economic income, it generally would be 
appropriate to deduct all expenses incurred in the 
production of income, including those related to any 
income-producing investments. Since economic income 
would include all investment income, including 
accrued capital gains and losses, it would be proper 
to deduct all investment expenses without limit. 
Investment expenses in excess of income would then 
represent net economic losses, roughly akin to "net 
operating losses" from a trade or business. However, 
such a liberal deduction for investment-related 
expenses is not necessarily correct when all income 
items have not been included currently. 

If all income has not been included currently, full 
deduction of investment expenses might represent a 
mismatching of receipts and expenses and might result 
in understating income. For example, if a taxpayer 
borrowed funds to purchase securities, net income 
would be understated if the taxpayer deducted all 
interest payments on the loan but did not include as 
income any accrued gains on the securities. A 
similar mismatching of income and expenses would 
occur if investment expenses that should properly be 



Individual Returns/1984 



105 



capitalized were deducted when paid. In these 
instances, a more accurate measure of income might be 
obtained by postponing the deduction of the expense 
until such time as the income were recognized for tax 
purposes. 

Additional problems are created when a person with 
a loan has both income-producing assets, such as 
securities, and non-income-producing assets, such as 
a vacation home or yacht. It is not possible to 
determine what portion of the interest expense should 
be attributed to taxable income-producing assets and, 
therefore, ought to be deductible against the gross 
receipts from such taxable assets. 

As a result of these problems, it has been neces- 
sary to set arbitrary limits on the amount of 
investment expenses which are deductible in cal- 
culating a broader measure of income. 

Investment expenses that have not been deducted in 
determining AGI generally appear on a Federal 
individual income tax return in two places. Invest- 
ment interest appears as part of the itemized 
deduction for interest; other investment expenses 
such as management fees are included in the miscel- 
laneous category of itemized deductions [9]. To 
determine expenses that should be deductible in 
calculating an approximation to economic income, 
investment expenses have been defined as the entire 
interest deduction other than the interest paid on a 
home mortgage. Other investment expenses could not 
be determined since they could not be separated from 
the remainder of "miscellaneous deductions." Hence, 
they have not been used in the adjustment for 
investment expenses. 

To the extent that interest expenses do not exceed 
investment income, they have been allowed as a de- 
duction in the computation of a broader measure of 
income. One consequence of this definition is that 
investment expenses can never turn positive invest- 
ment income into investment losses. Generally, 
allowing investment expenses to offset all investment 
income is generous and tends to understate broadly 
measured income. However, in some instances, limit- 
ing investment expenses to investment income may 
overstate income by disallowing genuine investment 
losses. This arbitrary procedure has been selected 
because, with the omission of accrued capital gains 
from measured income, allowing all investment 
expenses to be deducted would represent a mismatching 
of income and expenses. 

The amount of investment income against which 
investment interest can be offset depends on the 
amount of investment income included in the income 
measure under consideration. Investment income 
consists of interest, dividends, and net capital 
gains (or losses). However, if only a portion of 
capital gains are included in the income concept, as 
is the case with AGI, then only that portion is 
considered to be investment income. A similar 
adjustment is also made for the dividend exclusion of 
up to $100 per tax return ($200 on a joint return). 

Expanded Income 

The Congress has asked for high-income data to be 
tabulated on the basis of a measure closely approxi- 
mating economic income but using only data available 
on tax returns. This measure is called "expanded 
income." 

Expanded income is defined as adjusted gross income 
plus items of tax preference income excluded from AGI 
less investment expenses to the extent that they do 
not exceed investment income [10]. Tax preferences 
considered are the $100-per-tax-return exclusion for 
qualifying ^dividends ($200 on a joint return), the 
excluded portion of net long-term capital gains, and. 



where the taxpayer has filed a Form 6251 (Alternative 
Minimum Tax Computation), all other excluded income 
preferences subject to the minimum tax [11]. For 
individuals, the only preference income items of sig- 
nificance other than the excluded portion of capital 
gains are the excess of accelerated depreciation over 
straight-line depreciation on real property and on 
personal property subject to a lease, the excess of 
percentage depletion over the cost of the property, 
and deductions for intangible drilling costs in 
excess of the amounts deductible if these costs had 
been amortized. Because expanded income is based on 
tax return data, it excludes items such as interest 
on tax-exempt state and local bonds, accrued but un- 
realized capital gains, straight-line depreciation on 
real estate in excess of economic depreciation, most 
employee fringe benefits, and other items mentioned 
under "Omitted Income and Accelerated Deductions." 

Four Income Measures 

Current law requires high-income tax return data to 
be selected and classified on the basis of two dif- 
ferent definitions of income: expanded income and 
adjusted gross income. For comparability with data 
for earlier years, this section also includes a 
limited amount of data using two other, previously 
required income definitions. Each of the two ad- 
ditional income measures embodies only one of the two 
major differences between expanded income and AGI. 
"Adjusted gross income plus excluded tax preferences" 
is AGI plus the amount of tax preference income 
excluded from AGI. "Adjusted gross income less 
investment interest" is AGI less the amount of 
investment interest to the extent that it does not 
exceed investment income. 

When ranked according to size of income, AGI plus 
excluded tax preferences is largest, AGI less invest- 
ment interest is smallest, and AGI and expanded 
income fall in the middle. For any given taxpayer, 
AGI can be larger or smaller than expanded income 
depending on whether preferences are larger or 
smaller than investment interest. 

The four income concepts are related in the 
following manner [12]: 

Expanded income 

= Adjusted gross income + preferences 
investment interest 

Adjusted gross income 
~~ = Expanded income - preferences 
+ investment interest 

Adjusted gross income plus excluded tax preferences 
Adjusted gross Income + preferences 

or = Expanded income + investment interest 

Adjusted gross income less investment interest 

^ Adjusted gross income - investment interest 

or = Expanded income - preferences 

Expanded income is the measure which most closely 
approximates economic income. 

MEASUREMENT OF TAXES 

Foreign Tax Credits: Worldwide Taxes on Worldwide 
Income 



Just as income must be measured properly, so must 
income taxes. 

United States income taxes are based on global 
(worldwide) income. Thus, U.S. citizens and 



106 



Individual Returns/1984 



residents generally must include income on their U.S. 
income tax returns regardless of whether it has been 
generated in the United States or in a foreign 
country. However, when a taxpayer has foreign source 
income, the U.S. income tax computed on global income 
may often be reduced dollar-for-dollar by the amount 
of foreign income taxes that have been paid on that 
foreign income. These offsets for foreign income 
taxes are called "foreign tax credits" [13]. 

Statistics of Income (SOI) data collected as a 
by-product of tax administration include global 
income as reported on U.S. income tax returns. The 
SOI data, however, usually include only U.S. income 
taxes net of the foreign tax credits that represent 
offsets for foreign income tax payments. Where 
taxpayers have income from foreign sources, this pro- 
cedure understates their tax liabilities and their 
effective tax rates. Since worldwide income is 
reported on U.S. tax returns, a more accurate measure 
of the tax burden imposed on that income would be 
obtained if all income taxes--U.S. as well as 
foreign--were also included. Analysis of high-income 
tax returns indicates that a substantial portion of 
the so-called nontaxable, high-incomes have large 
shares of their income from non-U. S. sources and have 
paid substantial amounts of foreign income taxes on 
that income. Thus, it does not seem appropriate to 
classify these individuals as nontaxable or to 
classify their foreign tax credits as special tax 
benefits. 

In order to present a more realistic picture of the 
number of nontaxable, high-income tax returns and the 
reasons they were nontaxable, several tables in this 
article have been prepared by redefining income tax 
liability to consist of the total amount of U.S. in- 
come taxes (income taxes after credits plus the 
alternative minimum tax) plus the amount of foreign 
tax credits. Because information on foreign tax 
liabilities is not available on U.S. income tax 
returns, foreign tax credits were selected as a proxy 
for foreign tax liabilities. Where foreign tax rates 
exceed U.S. rates, and in certain other instances, 
foreign tax credits actually will be less than 
foreign tax liabilities. In such cases, using 
foreign tax credits as a proxy for foreign taxes 
understates global income tax liability. In cases in 
which foreign tax credits are for -taxes paid on 
income from earlier years, use of foreign tax credits 
may either overstate or understate global taxes on 
the current year's income. 

Tables redefining tax liability to include the 
foreign tax credit attempt to present an approxi- 
mation of the true worldwide (global) income tax 
burden on worldwide income. For the vast majority of 
taxpayers--with high incomes or otherwise--this 
adjustment is irrelevant, for they have little or no 
foreign source income. However, for the small 
proportion of taxpayers with substantial foreign 
income, this adjustment is important. The policy 
implications of a person with a very large amount of 
income not paying U.S. income tax certainly would be 
different if U.S. nontaxabi lity were the result of 
the person's living and working abroad and paying 
substantial amounts of foreign tax than if all income 
were from U.S. sources and the person paid no income 
tax to either the U.S. government or any other 
government. 

In order to be consistent with data from earlier 
years, all tables showing nontaxabi 1 ity or the amount 
of taxability on the basis of worldwide tax liability 
have been duplicated by other tables with tax 
liability defined in the more traditional way used 
for tax administration purposes: U.S. income tax 
liability after subtracting the value of any foreign 
tax credits. 



Comparing Exclusions, Deductions, Tax Credits, and 
Special Tax Computations" 

In order to compare the importance of various 
exclusions, deductions, tax credits, and special tax 
computations (such as the alternative minimum tax on 
tax preferences and the income averaging tax comp- 
utation), the different types of items must be put on 
the same basis. One way of doing so is to calculate 
the size of the deduction that would reduce (or 
increase) income tax by the same amount as a tax 
credit. This amount is called the "deduction equiva- 
lent" of the tax credit. 

The deduction equivalent of a tax credit or a 
special tax computation is the difference between the 
taxable income that, using ordinary tax rate sched- 
ules, would yield the actual tax before the provision 
in question is considered and the actual tax after 
the provision. For example, the "deduction equiv- 
alent of all tax credits" is equal to the difference 
between "taxable income which would yield tax before 
credits" and "taxable income which would yield tax 
after credits." 

Using this method of equating the value of de- 
ductions, exclusions, credits, and special tax 
computations, the order in which the various credits 
and special tax computations are calculated affects 
the value of their deduction equivalents. Because 
the tax rate schedules are progressive with suc- 
cessive increments to income taxed at successively 
higher tax rates, the deduction equivalent of the 
credit converted last to a deduction equivalent will 
be larger (for the same amount of a credit) than the 
item converted first. 

The deduction equivalents of tax credits shown in 
the accompanying tables were computed by assuming 
that deductions and exclusions reduced taxes before 
tax credits. As a result, the deduction equivalent 
of tax credits is biased upwards. 

Share of Income Subject to Tax 

The total impact of various deductions, exclusions, 
tax credits, and special tax computations can be 
measured only if the aggregate value of all of, or 
groups of, these items in reducing, or increasing, 
income taxes is put on a comparable basis. Two 
often-used measures of the value of deductions and 
exclusions are the share of income that has been 
excluded from tax and the share of income that 
remains subject to tax. The latter measure can also 
include the impact of tax credits and special tax 
computations if the deduction equivalent of these 
items is added to taxable income defined in the ordi- 
nary manner. Doing so yields what the tables 
accompanying this article call "taxable income which 
would yield income tax before credits," "taxable 
income which would yield income tax after credits," 
and "taxable income which would yield total income 
tax." These measures could be computed directly from 
taxable income and from the deduction equivalents of 
the appropriate items. However, these measures have 
been computed by using the tax rate schedules to 
calculate the amounts of taxable income that would 
have been necessary (when subject to tax under the 
appropriate, ordinary tax rate schedule) to yield the 
given amounts of tax. 

Unaudited Data 

Tax return data used in the Statistics of Income 
program have been tabulated as they have been 
reported on tax returns filed with the Internal 
Revenue Service. Certain, obvious arithmetic errors 
have been corrected, and certain adjustments have 



Individual Returns/1984 



107 



been made to achieve consistent statistical defini- 
tions. Otherwise, the data have not been altered. 
In particular, the data do not reflect any changes 
that may have been made or that are likely to be made 
in the future as a result o, .RS audits. While this 
is true of data throughout the entire SOI program, it 
is of particular relevance for high-income tax 
returns. Because of the greater complexity of these 
returns, there is a higher probability of error and 
more scope for disagreement about the proper 
interpretation of tax laws. 

The fact that the data have been drawn from 
unaudited returns is of even greater importance for 
those high-income returns that are , nontaxable. 
Almost any audit changes would make such returns 
taxable. Even where the tax consequences were minor, 
such returns would be reclassified from nontaxable to 
taxable, thereby changing the counts of nontaxable 
returns. 



NOTES 

[1] Section 2123, 9u Stat, at 1915. 

[2] Section 441, 98 Stat, at 815. 

[3] This is the Haig-Simons definition of income. 

[4] The Internal Revenue Code defines adjusted gross 
income as all gross income that is not 
specifically excluded or reduced by statutory 
adjustments. Among the exclusions are trade or 
business deductions (including some deductions 
by employees) and depreciation deductions 
allowable for tax purposes, the deduction for 60 
percent of net long-term capital gains, limited 
deductions for losses from the sale or exchange 
of property, deductions attributable to rents 
and royalty income, the moving expenses adjust- 
ment, and deductions for contributions to 
individual retirement arrangements (IRA's) and 
self-employed (Keogh) retirement plans. 

[5] Gross income includes only income that has been 
"realized." Thus, for tax purposes, accrued 
increases or decreases in the value of assets 
are generally not included in income until any 
gain or loss is realized by a sale or exchange. 
In addition, gross income does not include the 
value of the services received from the use of 
durable goods, such as imputed net rent from 
owner-occupied homes or from consumer durables. 
Finally, gross income and, hence, adjusted gross 
income, do not include interest on most types of 
state and local government debt, social security 
benefits, workers' compensation benefits, and 
most types of welfare benefits. 



[7] If the sura of tax preferences that were subject 
to the alternative minimum tax (including both 
preferences representing income excluded from 
adjusted gross income and certain itemized 
deductions that may be considered preferences) 
together with the taxpayer's AGI and ordinary 
income tax were sufficient to result in the 
imposition of any alternative minimum tax, the 
taxpayer was required to complete Form 6251, 
Alternative Minimum Tax Computation. For such 
taxpayers, the tax preferences excluded from 
adjusted gross income, as tabulated in Tables 5 
and 6, include the following items: the dividend 
exclusion; the "all-savers" interest exclusion; 
the excluded portion of long-term capital gains; 
the excess of accelerated depreciation over 
straight-line depreciation on certain real 
property and property subject to a lease; the 
excess of rapid amortiza tion allowable on 
certain capital expenditures (such as pollution 
control facilities) over depreciation otherwise 
allowable; the excess of percentage depletion 
over the "adjusted basis" of the property; 
unrealized gain on the exercise of stock op- 
tions; and certain intangible drilling costs to 
the extent that they exceeded the otherwise- 
allowable amortization deduction. Any 
preferences from itemized deductions do not 
represent omitted income; hence, they have not 
been counted as preference items in calculating 
a broader measure of income. Before 1983, 
preferences had to be listed on income tax 
returns if total preferences other than the 
capital gains exclusion and any preferences from 
itemized deductions were at least $10,000 
(?5,000 for married taxpayers filing sep- 
arately). Preferences had to be listed and 
included with the income tax return even if 
they did not give rise to any minimum tax 
liability. 



[8] Omission of social security benefits and certain 
other items is relatively unimportant for high- 
income taxpayers. 

[9] In addition, income deferrals and accelerated 
expense deductions may also be involved in 
income or losses from rental property, from 
royalties, from partnerships, and from certain 
small business corporations, only the net 
amounts of which are included in adjusted gross 
income. 

[10] For the sake of brevity, "investment interest to 
the extent that it does not exceed investment 
income" is called "investment interest." 
"Investment interest in excess of investment 
income" is called "excess investment interest." 



[6] There have been attempts to create micro-data 
files that include approximations of economic 
income. Tax return data files have been 
"statistically merged" with other files such as 
the Current Population Survey (CPS) of the 
Bureau of the Census. After the merge, certain 
additional data items that were not on either 
file have been "imputed" to each record of the 
merged file. Although such statistically merged 
files have proven useful for many purposes, they 
have only limited use— and must be used with 
great caution— for high-income individuals and 
families, each of which is likely to have more 
unique financial and income characteristics that 
are not likely to be duplicated accurately 
through imputations and statistical merges. 



[11] See footnote [7]. 

[12] The borderline between excess and non-excess 
investment interest depends on the income items 
actually included under each income concept. 
Hence, the investment interest adjustment 
differs depending on which income definition is 
used. 

[13] Certain amounts of income earned abroad are 
excluded from adjusted gross income by statute. 
Any foreign taxes paid on such income are not 
creditable against U.S. income taxes. The 
tables in this section do not reflect either the 
amounts of income excluded or the tax payments 
on them. 



108 



Individual Returns/ 1984 



Table 1 — Returns With and Without Total Income Tax: 

(All figures are estimates based on samples) 



Number of Returns Classified by Size of Income Under Alternative Concepts 



Size ot Income under alternative concepts 



Size ot adjusted gross income 



Under 
$50,000 



$50,000 

under 

$100.000 



$100,000 

under 
$200,000 



$200,000 
or more 



All Returns 



Under $50,000 

$50,000 under $100.000.... 
$100,000 under S200.000.. 
$200,000 or more 



Size o( expanded Income 



Size of adjusted gross Income plus excluded tax preferences 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 



Size of adjusted gross Income less Investment Interest 

Under $50,000 .'. 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 



Returns With Total Income Tax 



Under $50.000 

$50,000 under $100.000... 
$100,000 under $200,000. 
$200,000 or more 



Size of expanded Income 



Size of adjusted gross Income plus excluded tax preferences 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200,000 

$200,000 or more 



Size of adjusted gross Income less Investment Interest 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Returns Without Total Income Tax 



Under $50,000 

$50,000 under $100,000... 
$100,000 under $200,000, 
$200,000 or more 



Size of expanded income 



Size of adjusted gross Income plus excluded tax preferences 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Size of adjusted gross Income less Investment Interest 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



92.513,606 

5,762,243 

862,615 

310,042 

92,310,796 

5,906,925 

895,716 

326,269 

92,918,667 

5,570,965 

719,267 

229,809 



76,031,156 

5,727.429 

860.597 

309.717 



75,836,642 

5,875,272 

692,389 

324,596 



76,429,929 

5,551,122 

718,244 

229,604 



16,482,452 

24,814 

2,218 

325 

16,474.156 

31.653 

3,327 

673 

16,488,738 

19,843 

1,023 

205 



92,368,741 

340,326 

11,711 

5,831 

92,310,798 

397,512 

12,320 

5,979 



75,890,903 

334,611 

11,675 

5,740 

75,836,642 

388,301 

12,110 

5,876 



16,477,838 

5,715 

36 

91 

16,474,156 

9,211 

210 

103 



144,217 

5,387,936 

167,337 

7,656 



5,509,413 

189,598 

8,135 

190,178 
5,516,968 



140,114 

5,369,135 

166,273 

7,655 



5,486,971 

188,088 

8,118 

185.761 
5.497,416 



4,103 
18,801 
•1.064 



22.442 
1.510 



4.417 
19.552 



453 

23.500 

678,280 

58.960 



693,798 
67,395 



1,399 
53,314 
706,480 



•121 

23,253 

677,237 

58,954 



692,191 
67,374 

958 
53,070 
705,537 



332 
247 

1,043 
•6 



1,607 
21 

441 
244 
943 



243,760 



197 

481 

5,487 

237.595 



481 

683 

12,787 

229,809 



18 

430 

5,412 

237,368 



281 
636 

12,707 
229,604 



179 
51 
75 

227 



200 
47 
80 

205 



•Esbmate stiould be used witti caution because of the small numtier ot sample retums on which it is teased. 



Individual Returns/1984 



109 



Table 2 — Returns With and Without Modified Total Income Tax: Number of Returns Classified by Size of Income Under 
Alternative Concepts 

(All figures are estimates based on samples) 



Size of income under alternative concepts 



Size of adjusted gross income 



Under 
$50,000 



$50,000 

under 

$100.000 



$100,000 

under 
$200.000 



$200,000 
or more 



All Returns 



size of expanded Income 



Under $50.000 

$50,000 under $100.000 

$100,000 under $200.000 

$200,000 or more 

Size of adjusted gross Income plus excluded tax preferences 

Under $50,000 

$50,000 under $100.000 

$100,000 under $200,000 

$200,000 or more 



Size of adjusted gross Income less Investment Interest 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Returns With Modified Total Income Tax 



Under $50,000 

$50,000 under $100,000... 
$100,000 under $200,000. 
$200,000 or more 



Size of expanded Income 



Size of adjusted gross Income plus excluded tax preferences 

Under $50,000 

$50,000 under '100,000 

$100,000 under $200,000 

$200,000 or more 



Size of adjusted gross Income less Investment Interest 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Returns Without Modified Total Income Tax 



Under $50,000 

$50,000 under $100,000... 
$100,000 under $200,000. 
$200,000 or more 



Size of expanded Income 



Size of adjuated gross Income plus excluded tax preferences 

Under $50,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



Size of adjusted gross Income less Investment Interest 

Under $60,000 

$50,000 under $100,000 

$100,000 under $200,000 

$200,000 or more 



92.513.608 

6,752.243 

862.815 

310.042 

92,310,798 

5,906,925 

895,716 

325,269 

92,918,667 

5,570,965 

719,267 

229,809 



76,058,692 

5,735,283 

860,605 

309,771 

75,864.178 

5.883.125 

892,391 

324,657 

76,457,466 

6,558,975 

718,253 

229,657 



16,454,916 

16,960 

2,210 

271 

16,446,620 

23,800 

3.325 

612 

16.461.201 

11.990 

1.014 

152 



92,368,741 

340,326 

11,711 

5,831 

92,310,798 

397,512 

12,320 

5,979 

92.726,609 



75,918,439 

334,611 

11,675 

5,740 

75,864,178 

388,301 

12,110 

5,876 



16,450,302 

5,715 

36 

91 

16,446,620 

9,211 

210 

103 



144,217 

5,387,936 

167,337 

7,656 



5,509,413 

189,596 

8,135 

190,178 
5,516,968 



140,114 

5,376,988 

166,273 

7,655 



5,494,824 

188,088 

8,118 

185,761 
5,505.269 



4,103 
10,948 
•1,064 



14,589 

1,510 

•17 



4,417 
11,699 



453 

23,500 

678,280 

58.960 



693,798 
67,395 

1,399 

53,314 

706,480 



•121 

23,253 

677,239 

58,954 



692,193 
67.374 

958 
53,070 
705,539 



332 

247 

1,041 

•6 



1,605 
21 

441 
244 
941 



197 

481 

5,487 

237,595 



243,760 

481 

683 

12,787 

229,809 



18 

431 

5,418 

237,422 



12,714 
229,657 



179 
50 



199 
47 
73 

152 



•Estimate should be used with caution tiecause of ttte small number ot sample returns on which It is based. 



110 



Individual Returns/ 1984 



o 
o 

a 

CC 

>• 






3 



5 



a. 
a 
u 
c 
o 
u 

0) 

> 



< 

km 

a 

■o 
c 
3 

0) 

o 



o 
o 
o 
o 

o 



E 
o 
o 

c 



■o 
c 

(0 



« 

E „ 

o c 

" S 

c o 

— o 

— c 
« — 

O 01 
K > 

** 



i| i 

O o 

£ a ^ 

C 2 

all 

DC 8 " 

I — <= 

«« S 

v-S ^ 
— n ? 
* X - 
n n = 



Eoi 



al2 



Mem 
- 5 o 

o 



I I 



-cneocoh- oiincoc^cj ^cvimco 

•- CM c^ ^ oi in in r^ ^_ o n oi_ 

»- 00 ci o> c^ c^ r^ 



I I 



CM (D 1^ m cj r^ 



(D o> in m 
CD tt m ^ 
»-_ o» en CM_ 
^" (O O) 



CM m CM CO CD V r* 



I I 



— d d b d 


3.0 

4.3 

8.1 

25.5 

37.0 


47.4 
58.2 
73.2 
00.0 



— 7- 7- »- * CO CO lA in ^ op p o 
— 'oooci cviWrif..'--' ooi/itd 






>< 



» 

c 



0) 

oc 



CO in V o <D in ^ o h- 

0)CJ)<D'-'* cyojr*.o 

»- CD CM CD <» O <D >-_ in ^ CD_ ^_^ »-_ 

^' (d" V T-* f" iri cm' cd' <d cd" 



I I 



—p »- CD V (D en ^ O) O p CM (-- p CM p 

d ddddd •-WcD^'a^ dtbi^d 



S_E 



m CM SO eg <0 CDCD^Oh- CDOAtD 



E E 5 ■S == 'O 



lgg 


8ggig 


g g g 1 




30 pe 
35 pe 
40 pe 
45 pe 
50 pe 


60 pe 
70 pe 
80 pe 
nt or n* 


III 

3 3 3 

22S 


25 unde 
30 unde 
35 unde 
40 unde 
45 unde 


3 3 3 Q 

ssss 



Q. 
» 
U 

c 
o 
o 

4) 

> 

c 

0) 

< 

0) 

■o 
c 
3 



o 
S 



o 
o 
o 
o 

o 

CM 
M 

4) 

E 
o 
u 

c 



■o 
c 
CO 

X 



0) 

E 
o 
u 



CO 0) 

•-8 

0) 

is 0) 

=6 > 
II 



Ig i 

£</) ° 

CCS 
won 

5 o i 

I 0) £ 

I S " 

« <0 £ 

X ® 

0> CO ^ 

^f- = 

n ••. = 

I- o < 



|_E 
e o 3 



S C ffl 

■isi 



s-i 



2_E 



Sen 



Eo = 



I I 



0)0 

■^ ■r^ d d 

7- CM CD O 



oj in to "«■ CM CM ■»!■ m a) 

iB'ittDCMCD CMOCM'W 

V o> in in r^_ --_ p cd ' 

•— CO CD 0> CD CD a 



1 I 



•- CD (D to <D CD in in r-. CM h- »-; cm p 

dddd^ ^d^doi ai y-^ (D d 

•- CD CD ^ (D r^ o 



^ CM V K o 1- (o CM in r^ »- o r^ en 

oivr^i^o '-cD-fl'CDcj) ^miDCD 

cMr-r^coin coo<»(Om »-0)OTCD 

cm" « < in cm" i^' "* (o co' r^" 

CM in CM CD CD V K 



I I 



s — ==~ 
8 ° 



T- lor^'-r^co <£) ^ oi 
r^ cor^cM — — — 

^- '-CD 



<D CO r- in 

_.,_, CDOJr-tD 
0>0(D'-in "-CD^CM 

<D tt --* V in cm' cd" io" cd" 

»- in CD CD CD '^ ~ 



I I 



- CO ■V (D O) CD C» p p * 



T (O »- O "^ CO O) <p <p 



m ■4' (h (±> in CD CM CD o> CD » r^ m r^ 

i-CDincocD i-oieo-^CM eor^cMC 

cMVCMincc "-cDCDr^*-. cdoicmu 

^ ^ cm' d in co" cd" d co" 

1- CM in CM 



:cc CCCCC CCCg 
LCLO. 0.0.0.0.0. OdO.^ 



1 

i 

s 



SI 



O TJ -D -O 






Individual Returns/1984 



111 



X 

CO 

H 

•a 
c 
n 



5S 

o - 
IE 

ii 

3_ 

so 
tE O 



into 


ID W 


r^ CO 


ss 


se 


00 1- 


gS| 


•- CO 


OJ OJ 


r^ 


r^ to 


"5 


g 


■* tr> 


52- 


lo r^ 



ocooor-'-aieo iincycDot^mcnr^ coojcoo oi 

t-CNJOcycyincDi-^-eoooicoi-O) -o-T-cno — 

^(DcD V cDCT»-cycDa>i/ii- o^ to 

o" CD* cd" c\j co' o" (O c\j V o> a)" c5 

f- cy CM CO CM CO CO o> r^ cm co 



CM CO o r>^ -c 

■* CO O CM CM 
CO CM 



I CMCoco mioincoco 



0) 



CO 

C 

o 

3 
0) 

o 
«r 

E 
o 
o 



a 
a> 
u 

c 
o 
o 

o 

> 



CM CM 
UJ CO 
CO O) 

r^ CO 
a> CO 
in T-' 



CO •«■ 
CM m 

CO CO 



o co_ 

CO CO 



-ciS 
a> oi 
in T~ 



tD_ c» CM_ ^_ ^_ 

in ^ »-' oi" to" 

o '- n ■<- >- 

r^ CO o> o CM 

CO ■t-'t-' 



to CO o to 

t^ a ■w CO 

in r^_ o> o. 

1^ O CM CO 

CM ■* T- 

cm" cm' cm 



u 

irS 



^ (O ^ r- in cT 

cooincMcoajtDcointotor^coocMin oino^ "■ 

^ ^ T- o_ CO ffl o)_ ^-_ CM CM_ in o> cd_ t*~_ t- co_ P. P, ^ "^ 

in T^ co' T-" CO* f--" r»-" co" -i-' cm' in" oi oo" t-' »' oo a ■<f r-^ co' 

(oo'ffcom'-ffi co^r^'-cocDTrco r^cM^i- _ 

CO T- in CM CO co_ r*-_ o in in T- OJ^ o ^. cm w --^ 

T^ •-"'-" cm' m CO V ^ iri ^" co' 1-' 

CD 1^ •- m tt •- 



CO ■» CO CO 

CM m CO CO 



CO r- ^ ■>» r«. 

in o> o 1- CM 

r* O) o CO o 

(DCM m'h-'-* 

CM CO o ^ m 

CO CM 



O <D 

r^ CO 

03 CO 



0(0 i^cMCMCD-i-cMcO'-t^ojinr^r^ioo*- 

T-r* »-ii- oiinncMcoocomoj '-•-»-<dco 

CO CO ^ ^. ^. ®, "^ f^ ^ i^. i^. ^. "^ f^. ^. f*-. o* '". 

^ n to ■^ ^ ■^ aS r^ »- T- 1- ff) O)' O)' oj iri co' 

eo ^ cM--in CD to*-»-ooocMCM 

T- CM CO CO CO CM CM 



O T^ O »- 
O O) CO CD 
0)_ O CO_ (0_ 

O)' CO in co" 

CO CM V ■V 
CM CM CM 1- 



3S 




^00 

Si? 


sc6 

?1 5 




CO Voo 

t^ CM to 
CO O W 


coco 


UlC\i 


S5S 


is 


sg 


in en 


O CD 


V V r^ 

Ol O CM 


CO e» 


CM en 

CO (D 


T- 


03 CM 


(D 1- 


o 




CO ^ t- 


C\J C\J 


CM 



cor^ r*-ocMOOr^cocor^ »-cMincDO 



^ to CO in CM 

m to rr ^ h- 

O -C CM to '- 



CO CO 

to O)' 



■■- ff) CO 



SiS! 

to m 


t^ o 


o 


■V m 
m o 


Si 




to 


CO 


C\J 


CO 
CO 


to CO 


g 


ss 


ss 


m 


CO 



inv cDcotncMinotncMCM ■C'C-T'^j-'- 
to -v in CO r-_ r- ^_ in r- co_ i>; o_ o_ o_ '-; co 

to ^" ^' V (D N-" r-" 1-" --' O) O O' O' to to 

^ CM*-in to (D'-'-'-T-'-CMCM 

«- CM CO CO CO CM CM 



00 O) m CO 
in r^ CO (o 
'- CM o r- 
o' to' to to 

O) CM ■* "V 
CM CM CM »- 



< 



in 


& 


Is 


§2 


S 


S 


^S 


g 


s 


o m 


g 


ss 


§S 


§g 


CO 

5 


3 


S 


SiS 


5SS 


m r^ (3) N. r^ 


r^ f^ 5 

O T- 


s 


"C- 


CM 


""2 


S 


3 


2S 


s 




r^ 


CM 


in o 
CM to 


CM 


or- 


in 




^ 








*" 




o 


S" 


(D CO in (D CO 


CO o 


t^ 



Q) 

C 



0) 

o 



(O u? in 
o (D tn 
(n o 



CM to m lo ^ ' 



»- OI o in ^ 

3Tr CO o ~ 
c" 



r cvj CO cvi to 



o 

o 
o 
o 
o 

o 

CM 
M 

0) 

E 
o 
u 



fi 



to O) 
o'co" 
CO r- 



CO to 
CO eo" 
o in 
in CO 



CM -^ cD to o 

^ CO CM CM r^ 

CD CM m CO •- 

o'o) cM"p"r^' 



__ ^CMincoojcocncncMCM 
ooh-ocor-coo) CMVCOtOtO 



f— CO (3) CO '— CO 

"- cn h- CD C3) in 

incoo~~"" 

^' cm" co" (o to in cm — " ^ iri cm r-' eg co (O to" 

cor^ cncMCM'-OJ cococm ^cococnoi 



in CO ffi T- »- r*- 



to CM 

in CM 


o> o 

•v'ln 


CO o> 
aito 
CO o 


in 
cm' cm' 
eo CM 



O) O) CO CD r>- 
co eo Q eo f^ 
CO CO (5 in '- 



1^ to 
r^ CO 
^'co' 
m CD 



S"- vtocDoi^mmcM^ odoocoi^k 
o mcMr^ocMCO'-'-in cmcmcm*-'- 

0_ CM CM O CO_ to C) to CM_ O CO CM_ CM_ CM_ CO eO_ 

co' to" co" co' o' K cm" in co' co" co" co" ^" ^' 
CO O'-in Tf m eov^vcooo 

•- ■•- CM CM CM ^ ^ 



O) in to V 
O) CO to •- 

to to CO CM 



•D 

c 
n 

K 



« 

E 
o 
o 



S O 


ss 


SS 


CO* 


ro CD 


is 


in to o 


gs 

■* o 


V CM. 


CM en 


CO. in 


2g 
in eo. 


gg 

en 


in CM 


KgS 

to CO o 


S5 

o oo 


in <- 




(^ <» 


(D ^ 


TT 




CM O '- 


CM •- 



oco coinvcncncD'o-^r^ r^^-tO"--- 

otn CM^coor^cMtor^a) tncocov^ 

to CM. o. CO. O) O). CO. to h-. r^ in r^ cm co co co 

CO CO* en" co" r-" in* cm* i-" ^* to" to" ^" co o" cd' cd" 

Vr* fflCMCM'-O) ^OCM COtO'CCOtD 

r». V CM CM invfflCMvoDOO 



r- (D CM oo 

in in o ui 

a> '~ to o> 

en h-' CM CM 

CD O CO CM 



SCM 

cu o> 



CM to "<I- •- CM 

r- o ■<- r^ to 

r- ^ »- o> CM 

tntn o'nTcm' 



en eo 
(D in 

r-'a)' 

m CD 



m CM 
in cm' 



0)0 tDSh>cocoinintDto oioatoto 
eo->- f^'fl'Oioaieoineoto mtoincno) 
T-. CM. to o -v. to o. CD eo. o. in r- r- r- r-. r-.. 
oo' co' CO CO o" r-' cm' m" co co co" co" ^" ^" 
CO O'-tn V m cDVTj-ij-aJCD 

1- ■.- CM CM CM »- ^ 



o -v to o> 
■w eo CM ■•- 

»- CO f^ V 

co" en" m" o" 



a 



^= ^ 

S" i 

OCA 

I s 

■a a 

«| ^ 
«> » 

11 = 
Pci < 



o - 



Q. <D 
9.E ° 



O 0) 






S-S 

I? 



111 

"5 £ S 



o <n 
CJ p 



2a 

i- 

"2 c 



_ a> o 



8 S 

..CO 



- g- < 

= : o Q. ' 

£ m 0) c < 
O g £ o I 
Q. O O " J 

CD p o .E : 

?«"« 1 
Sao I 

— m c ( 



=.» ■ 



illifli -s 

— cB m c _ Q- <» 

0-OT3S.2Eo©m 

ffl = =Jgg-c-c-g 

W55<OT366l- 



3 to =o 
Q. ® to 



£2 2-'- 
'■a "'"cc 

"o ® S E E 
£ « m (5 o; 
Q.-2.-2. ffl ® 

X^D^O > > 

lU < < S c 



E c 



>C I- LU □< 



112 



IndivicJual Returns/ 1984 



•o 
c 



■a 
o 



» 

c 
o 

o 

3 

■a 
tt 

Q 

oT 

E 
o 
u 

c 



Q. 
» 

o 

c 
o 
O 

a> 

> 

(B 

C 
w 

< 
w 
0) 

■o 
c 
3 

4) 

o 



o 
o 
o 
o 

o 

N 

in 

0) 

E 
o 
u 

c 



■D 
C 
n 

X 
Q 



E 
o 
u 



^ c 



— 'S « 

II ! 

^5 1 

g I ^ 

tt) (Q 

oc^ « 

I ? 

«| s 

» 9 3. 

«l : 
HO < 



ig 



• 2 

IIS 5 E 

a 3 



O CO CO 
CM CM to 

inco ^ 


r^ »- to 
(O 5 r^ 


CM CO C\J 

cy CO '- 


■w o r^ 
1^ "* -- 



(D inr^uiocotSLn 

y- COOltOOOJCOCO 

CO (DeotD»-tJ)coo 



I I 



CD CO CO 


-WCnCM 


ro 




-fl-OJtOOlCO 




















CJ CM 1- 


CM ^ *- 













II ■! I I 



CO o> o 


»- in CO 


CM" 
18 


00 


tssss 


1^ 


i 


S§s 


-incjj 

CM r^ 

CD O) 


in CO o 


25S 


i 


1 


CM CO CM '- K 


CD 


CO 
CO 
CM 


to ^ CM 
O CO ^ 
CJJ (J> CM 


(D CO 
CO O 


in O IT) 


CD CO C>J 


*" 




CM 




"" 


V to CM 

C3J cn ■>? 


CJ 



COtJJinCMCOCDO CO 

CMC>jeJDCMtt)--<D ^ 

totoffl^^oto o 

co" ^" ^" r^" co" co" to" co' 

o> CO r- (J) o ^ r^ 

to to CM 1- CM 



a I 



o en CM 

CD in o) 


r^ o ui 


SS5 


S?S 



- CO h- •- 



CM CM CM CO 



^ CO CD CO '- 

CO cn in co_ tD_ 

co" cm" cm* to" CM* 

O O O CD O 



»- CO o o V en r- 

o N- oo m CO •- o I 

o) to to r-_ o_ CO ■* I 

CO -^ CO O OJ CO I 



^ a> CO 
r^ T- T- 

tO to CM 


oi CM in 

r- (D *- 

to r- CO 


^ T- ^ 


s?s 


Sg'° 


to CO CO 



'J o CO h- o ^ in 



Ol CM CM CD in O) 



0> CD O CA CO 
O tJ) CD C31 CO 

CO r- tt CO to 



O) O) CM CO O 



CDOf^COCMOOO CO 

tOCOCO'-tOCMOO ^ 

oicotDOimr^to to 

cm' --' '-' cd" co" o" CO* co' 
O CM 00 O O If 



fcfrS 


(c CO in 


01 O) T- 


■^ o in 



^ »- h- ID m CM 
CO Ol CO oo ^ ^ 
in to r- 00 in o 



O CD CO CO u!) 



mcoco^'-uif^ w 

h-cDinoincDO r^ 

O) to tJ> CO_ O ■* "* CM_ 

CO ^ CO O O) CO 01 

CM ^ to tM in CO r^ 



r I 



O) oi in 


gss 


m 


in 


CD CO O) to CM 
CO CO CM CO CO 


tD 


in 
in 


1^ -.r -^ 


o 


S"SSS 

o o to »- 


?^ 


Si "^ 

CO 


ss 


CM 


CO 


CM 


CM Cn CO »- CM 


*" 


(D 

o 


CM 
CM 


CM O 

CO T- 


o 


o 


O Ol 



I I 



o in in CO <D 



I I I 



CM.SJCM 




too 


-PT- 


o 


CO 




inc^ 


-w 


m 
























tT 












^ ^ 


















<n 






























































CO CM 




























































m m Ol 

















































































»- Ol ci5 K- ■- 

CD CD 1- CO in 

to tD CM CJ) ^ 

a)to"o cm"co" 

O CM CM r» CO 

tn ■•- h* CM m 



co'cD CM tr Tf o -t 
CD in CO tn CO in 

O ^ to CO CM ■- 



?. I 



CO 1- 1- to 
^ ^ ^ m 

CM CM CO 



oj •". f^. to r-- CO co_ 

r-" cd" cm' to' O V' to' 

■* 00 CM ■V CM to CO 

CM ■<-■<- T- ^ ■^ 



T- ^ CD 



O O CO 
■<t ■>!■ f*- 

co" Cl" o" 
r- r^ 00 



V •« V ^ CD CO CO 

V C31 Ol O) in CO V 
to in to CD (O CO -"T 



(D ■* (O *- »- 

■•- CO ^ CO CD 

■* o co_ o ^_ 

CM tn O CO CD 

CO ^ CO (^ CJ) 

C31 '^ r- CM m 



0«CD'-C0f*-C0 O 



r. I 



o o -w 
^" --* in 
n "* CO 



Sen to CO CO CO o 
Tf CM CO Ol O CO 

O) r- m Ol to o i^ 



to CO CO CO r^ 
CM in in CO CD 

CM O O CM O 



CO CJ '- y- -^ 



CM f^ I*- r- CO CD ^ 

to* cm" co" o" ■* cd" — ' 

CD CM ^ CO CO CO V 



CM I 



3 c o c 

- 13 O -D 






« O r- 



. . 2 9 ( 

c a»_ t 
o ^ ^ « 

£5 T3 <» ( 



_ to a, T3 "5 X3 ■ 



i = 



"2 K c^ "^ 
" ! o j 

o £ ■§ . 
a. Q.A t 
£ ( 



-111 

ijc E g E 

ill"? 



|8!« 
S ss ;g» 

» &2 :|| 
E » c SSc 
R •= • g = = 

£ 5 5 1 2 § 

£ - » Q. Q Q 
— CD to = _ 
to U O <^ IS 



is 

3& 



3 3' 



B T3 T3 _ 

5 'S 3 C 
:> Q. a. E 

= E E c 



d ;= CD 

- 2 o 



tiSE i 
3§i 



■^c\IA 
Ol CO ^ 
o o - 
o cm" in" 
in CO to 
m CO CO 
co" o* r*-* 



, CO h- 1^ 

^ O) -- 

CD tD r^ 

cy o" 01 

o o o 



OD CM O 

CM to h- 
tO 0_ y-^ 
^"co*in 
r^ CO CO 



00 O) »- 
tD_ to r-_ 
cm" o" Ol" 

o o o 



I I 



I I 



CM O) in 
■<i r-- Tf 
■<r" T-" o" 
Ol in ^ 

O) CM CO 

cd" ■«' 



1- f- CO 
■'T ■^ ■V 
CO CO tM 



■hi 






c < > tj „, o) c c 

I z if I 8 



ii 
^§ 

o _ 

ii 

o S 

^? 
I? 



p9 



Individual Returns/ 1984 



113 



■a 
c 
<s 

M 

■o 

o 

« 

c 
o 



■o 
» 

o 

E 
o 
o 



a 

u 

c 
o 
o 



< 

at 

, •o 
c 
3 

£ 

o 
S 

k 
O 



o 
o 

o 

(M 
» 

E 
o 
o 



■o 
c 
n 



« 

E 
o 
u 



s - 



5s 



s 


s? 


isl 


ss 


U> CD 


o m 


(D O 


Isl 


^^ 


o in 


r^ o T r^ in 

1- n ■<- IN 03 

O in n 


s 


^ CM ai 


^ o m »- r^ 
in n r^ o K 


S25| 


r^ 


"S 


r^ 


m in 


00 O 


(O 


■>r C3 


w evi ■^ 


m^ 


(N 


o 




"'S- 


ss^s^g 


gs g 



^ CO CM O OJ 







cy CO 


O) u> 


m m 


■S'S 

CM O 


m ■■- 


T- 


OJ OJ 



(D »- (D CM -f- 

in r- T- oi *- 

(D o ■v o in 

iniri CM --"(D 

o T- ^ CM 1- 

h- C^ O) O CM 

C3 ■r-"i-'' 



in (D 



3 0)t^ooo (o to -^ m Oi 
t^<oo>r^incM 



•V ay r^ -^ 

CM 0> Tj- CM _ _ 

CO (D CM o CO o_ o) r-_ n_ 

in r-" CO r-" cj co" N-" pj cm' -d"" in in 



o> »- 1- r^ 
c» in *- en 
in CO cm o 
T-" (D T-" -"J 

CD CM TJ- T- 
•W CM CM 

■* eo" ■--' 



CO r«- 

CO CO 

CO a> 

(DO) 



m oi 
o a> 
"«co" 



CM O) 

5 In 



(D CM 00 1^ 1- 

m o "<r "* CO 

P^ O O CO o 



(O i^ 
^f en" 

(O 00 



OCO (OtDr^CO'^'-tDCMCO T-f-0>'-CM 

iM-fl- fflin^cMCOO^cocM r^r^(D(J)(0 
CT^ ^ooh-r«-^ini^cM<D r^r^r^oj^ 
to Tt Tt'^ to t-^ r-" i- -^ oo' O)" O)" O)' in to 

^ CM-r-in (D (Dt-t-OOOCMCM 
t- CM CO CO CO CM CM 



CO (D r* CO 
CO »- o r- 
Oi 1- oi to 
O)" to in (o 

00 CM ■* ■* 
CM CM CM ■■- 



in ■* 
h- o 
r^ CO 



CC CO 

h- to 



if- CM tB 



CO CM r- CM (D 

in T- to o O) 

o oo ■* ■^* r~" 

•- 1- CD CO ^ 



r to CO 

3 O T^ 

S co" co" 



J 1- in CM 



CM O <D d> V (O 

m r^ CM CO CO in 

r^_ 1- CM_ in to C3 

r-" (o' O)' o' o CO 

V ^ ^ oi to o 

o CD r*-_ r- en !-_ 

cm" cd" CO v' ^' in 
CO r^ »- 



^ (D CO in 
m <D ■* V 
o -^ CM CO 

(D cm' ■r-' Tf ^ 
1^ O "* CO ^ 

m CO CM 



O CO 

00 <o_ 



1^ o CO in o_ 
<d" co" in r-" V 
CM CO o ^ m 

CO CM 



CM to 
CM en 
en 1^ 



•T t£} OCDOCO^'-CncMOO CMCMOCO^ 

in^ tD<DO>cMinoencMCM ■^■fl-^TV»- 
n t in CO r*- r^ ^ in p^ CO r-_ o o_ o_ ^_ CO 
(d ■^" t" -tf as r-" --" ^" ^" co" o o' o" to" to* 

1 CM*-in to tO--*-*-'-'-CMCM 

f~ CM CO CO CO CM CM 



s O) m CO 
in 1^ CO CO 
■- CM o r^ 
o to' to' to 
en CM ■v Tf 

CM CM CM •- 



encM ococo-*-to . cnmco offl^oo 

»•- incco CM 0)00 r^o^^^ 

to CO 00 o CO t^ CO V to o> f^_^ h-_ ^-. 

T^ 1-^ to" O)" co" f«*" cm" OJ (£> tt. 



to tJ) to 1- 
CM »- in in 
^ (O m 



in S 

f- CO 


oo 

■r-"TC" 


to o 

as" 


Si5 

CO O 

eri cm' 

CO 


JDCD 
in 


p-."cm' 


m ^ in 
CO CD as 
co" oo' cm" 
CM in 



E- 



CO to m ^ m 



a a> to CM tn -t- 



to |cMina)N-f^r^^^ 
' 1- 1- ■v ■c ■* ■c ■* 



O CM CO (» 
■V CM CO ■•- 



■g 






0) 



■o 
o 



•"a 

' S 
£ >s «= 



S S N 



O CO -^ CM h- 

in in in o m 

in CM CM CO o 
CM* o' T-' 



r- CM 

O 00 

CM ■r-" 



CM in 
in co_ 

co" r-' 



1-to cocoh--*-eMa)ino)-^ cdoj^»-»- 

^tO [^OOCM inCMtOCOO CMCMOIOO 

O) tn •- CM 0)_ o_ co_ en ^ •- ^ to in (0_ (0_ 
^" cm" 03 to" to" cm" »-" in r-' eo' ^" o" o" c»" ai 

CO^-OICMCM OJ COtOCMr^i-'-OJO) 

i^ -^ eg CM mcotO'-CMmcooo 
r^ T-" ^" O) -"r' <o" "c" n" 

■* m o 



(O '- "* T- 

CM Q T- »- O) 

■^ to CM CO '- 



in o 

CM r^ 

CO CM 



CO O) 

en" to" 
to o 



to en 

O CO 
O OJ 



CM -"t CM CO ■<- 

OJ Tf to CM CD 

to CO to to '- 

oj'eri enh-'cM' 



cnti 
r- •- 

■r-'to" 
in to 



1-cM ^tocM-^coinotnin cncnojinm 
r^o tocMoo cMcococooj ajcDcomin 

O CM CM O to 0_ (O CM O CO CM CM CM CO CO_ 

to co" co" co" o" r-" cm" in co co" co" co" t" v" 

eo O'-in ^ m tof^^oitD 

T- ^ CM evi CM •- •- 



in in in to oT 
CO in OJ CM CO 

r- to CO CM CM 



mo 


ss 


O)^ 

r- o 

CO O 


o ^ 


as 

O) <o 


y- in 
eo OJ 


ss§ 


5§ 


O^ 
In ^ 


5a 


s§ 


in OS 


o> (0 

'- CD 

in CO 


OJ O) 

tn 


ss 


h' o o 
t^to to 


CO '- 


g^ 


in ■^ 




1^ OJ 


OJ •- 


■^ 




CM O »- 


CM •- 


■^ 



ri^ Kt 



otocoinvojtjio),,- _ 

OOJ CM^COOI^CMtOI^a) OJcocon^ 
(DCM ocooJOJcocor^r^in i^cmcococo 
CO co' tn" m r-" m" cm ■r-" ■*" lo" to" i-" co o" to' to' 
^r-tncMCM'-O) -tfocjcoto^aco 

P- -V CM CM invajCMTTCOOO 



~ CM O O CM 95" 



to r^ 

CM OJ 
h- CO 

o"^" 



r^ to 
in in 

en y- 
tn < 
<D o 


to tn 




2 Si 


o" r»-" cm" 
t 01 -^ 



in cm" 



mo (ooor^cocoinintoto cnocncoto oviooj 

cot- h-^<3)00>coincoto mtoinoJtjj vodcM'- 

■■- CM CO o ^ to o to co_ o in r^. f*-. i^. i^. i^, ^. ® i^. ^. 

cd" co" CO co" o' ^-■' cm* in" to" co" co" co ^' ^' co oJ in o co 

CO O'-in ^ in covvvoooo cMinc»T-v 

y- Y-CMCMCM'-'- CM'-t-'-CM 



> a o 

■D ^ E 

Coo 

« ffi c o 

(D s _ _ 

'C c o o 

I 3^2 



i C O 






• 1 

: « c 

.1 »-o 
Sec 

S: -n «J - 

(D ■> c I 

^Qq! ( 






E w 
o O) 

U O 

= g. 
11 






'..CO 

I to Q> <D 
>.2Z 



! E 
• o to 
. o to 
).C o 



E o o t> D c E 
OQ.o.2g|8sj| 
c = =>,wHcoS 
— to to c _ Q-~ " 

illiiilll 



JK w <D C 
(P O p o 

1-^=1 ■ 

c to 8 
" S"0 £ 



=: =: 0) (D 

E E a Q. - 

o o _ ^ 

I i e -E £ £ 

, o tn in S 2 

" o to m -p ■£ 

, c o o - - 

a, -o -n o o . 

"o m (D E E 



114 



Individual Returns/1984 



•a 
c 
n 



(O O) CVJ 


oj (O eg 


O) <£> ■•- 

■<- a, ^ 


SS:: 



3K tn oj (M o ■ 

O) <D f^ m CM < 

n co_ <D ■v CO ■'T I 

CNj 1-' O) iri CD en" 



r>« CO (O lo o o « 
o T- (o o m m 
r^ (D 1- 1- »- 



l-S I I M S I I 



•o 
a> 



M 

c 
o 



»3 



CM T- »- ^ 



EV 



^ V CVJ o nj CVJ 1- 
»- »- o CO CO 00 r^ 

^ •- »- T- CVJ 



M E^ I I 



T3 
4) 

o 

oT 

E 
o 
o 



CD O) (D 
PI O C3 

■w in cvj 
m CO a> 
n og oi 
in o" ui 



<D to m 
m m h- 
in oi »-_ 

r- ^ CNJ 

CNJ *- c\j 
CO r> c\j" 



CD h-. CO O) V 05 ^ 

o T- r»_ oj cy ro (D 

•-" cm" CO* CO ^" 0) to" 

CM CO CM (D •- CD O) 

0> CM CM (O CO O) 
Oi" r-* ■*" 



»- o in CO CO 

00 O) CO K 
CD ■<- CM CO -"T 

r-"cMCM" (O'eo* 

CM in in 0) in 

0> O) CM CO O 

■* co' cm' cm 

01 O) ■v ■* 



, m CM o CD 
a} CD CO '<t 

■* 1- CO CO 



f- T- •- CO 



O CO 
O '- 



o CM m 
to r^ CO 
^. (D CO 
o ai r' 
r^ r^ 00 
m 00 CO 
co"o r-" 



5^ 



t6uS«^ 

Ol O) CM 

m m t^ 

cft ei -r-' 

CM CM CM 



o o 03 r»- "«■ CO 
CO CM in in in O) i 
^ in CO m r^ CO i 



CM CM ■^ r- f- 



O CO CO 5 CO 

^ CO to CO CO 

co'cmcm' (o"cy" 

O O O CO o 

CO CO CO CO 



O Ol ■* I <D 1- t^ ■* 
CO N- CO CO CO O h- 
irt frt rt\ ' ^-^ m w*- r\j 



O CO "* CM 



CM 1- '- ■>- T 



(6 ch T 
CD CO 1^ 
to 00 r~ 
cm" o" ej)" 
o o o 



Q. 
0) 

o 

c 
o 
u 

> 

n 

c 

w 
0) 

< 



r- h- o 
'T co_ o_ 
in" o" to" 



■<- CD 1- 1^ 



CO CO CM y- 



O CO CD ^ in o> 



di CO o Ol CO 

O 01 CO 0> CM 

CO r- V » to 



01 O Ol Ol CM CO O 



^ O K I CM CS O CO 

m CO CO <o CM O) ^ 
o CO (0 m 1^ to 00 



■.- ,- 1- 1- CO 



o to 

"* o 



00 CM in 

CM h- CD 
CO (D CO 
r-" O)" ^" 

1^ h- CO 
in (D 00 
CO c'r-" 





1^ 

r- 


CO 
CD 


3 


in CO 
<D in 


CM CM 


5 


CM CM 1- 



Tf ■* 1- 1^ to in cj 

^ CO Ol CO <D r^ ^ 

CM_ in CD r-_ CO in o 

r^" cm" Ol" V Ol" o" 

CM '- Ol in Ol T- 

>- CM CU CM CO 



O CO CO CO CD O CO CO I <- m 1^ ■* y- ■* 

3inin^cQ mtomintoor^ r^o 
totocoto intooiO't'Vcy p~ (o 



CO CM CM to CM 

o o o o o 

CO CO CO CO 



(o a> ^ 
CO CO r- 
to CD r^ 
cm' o" a 



CM »- 1- 1- T 



0) 

C 

o 



in 


in 


g 


CD (D CD 
OO OO tJl 


a 


s 


366 
333 
514 
234 
032 


? 


m 


O CD CM 


CO CO 


CM CM 


CJ 


CM 


CM Ol CM 


CO 


*" 


2 


'" 







I I 



I I 



o 
o 
o 
o 

o 

CM 
<» 

» 

E 
o 
o 

c 



c 
a 



Ul U7 CM 
■C ^ CO 



I I I 



CO O CO 

■* -^ m 
m in (^ 
o" o" co' 
CM CM in 

r-" iC --" 



to CD '- O •- ■^ CO 
as CM to CD CM in <d 
1- CM CO »- to 00 Ol 



to V o r- ■^ 



CO (D Ol CO 00 

r^ CO tD CO m 

CO '- O Ol CM 

*-'oj"o" CMCO" 

CO ^ CO N- Ol 



5 (O r^ I to CO 4- < 



Ol 00 CO --CM 
O) ^ 00 --CM 
»- CM 1- O 



0> y- ■<- 



5^' 



S5 



o o o 

CD to 1- 

m m o 
o" o" m" 

•V ^ CO 



CO CO in 
o o K 
■V ■«■ r^ 
loincM 



CM CM CM CM 



r^ CM CM CO CM 

CD CM CM <S CO 

T-^OO CMO 

cm" cm" cm" <o" cm" 

V V V in V 

CM CM CM CM 



CD O (O -V to 
h* 1^ to CO CO 



I I 



<fc rv K- 

r^ r^ CO 

ffl O CO 

m" o" f^' 
•- r* c«j 
Ol ir CO 
(D"g" 



CM in di 
CO ■* cr 
o_in c 
CM ^" co' 
V ■« v 
CM cy CM 



E B 

o 
o 

c 

75 

o 



■o ^ 

jm If) 

O 3 E 

S c <° 

— I J, 

^ « " 

>S s 

>i- « 

2 >< s 

C ft £ 

2-0 i 

0) « « 

cc S ■" 

I S 2 

I M CIS 

ID S «, 

O 2 

d) 3 

— . o) 
a X »= 

i2i2 1 



*". *". 'O 
V V in 

CM CM 



in m o 
O O CM 
■V ■t K 
CO co'o" 



■* Tf ■* ■>* (O CD CD 

^ Ol Ol Ol in CO V 
CO in to CO CD CO -^r 



1- CD ■* ■" 



to -^ CO '- '- 
»- CO »- CO to 
Tf O CO o ■* 



Ol '^ r^ I 

< t^" O) 



O 00 (A 1 r- CM o CO 

o in CO in to Ol CO 

0)_ ^ to_ CO r- CO o 

O)' oo" co' ^ in to' ^' 

O) 1- eo --CM CM 

-- CM 1- o T- 



o r^ r^ 
CM r^ CO 
r^ o CO 
to' o" r»." 
■^ h- CM 



Ol »- ■— 



eo oo_ T- 
m'lrico 
»- •- m 



m c» to A CO oD o 

m ■v CM od Ol o CO 

Ol r^_ in o) CD_ o_ r^ 

r*-" to" o" in" ^* CO 

o T o ■>» v 

y- CM CM CM CM 



CO CO (O c6 1^ 

CM in in <D to 

CM O O CM O 

cm" cm" cm" to' cm' 



in eo 1- 1 t«w (D o CM 

»- Ol o f^ CO •- r- 

eo_ r-_ h-_ co_ <D_ "♦ o 

h-' cm" co' v" to" •-" 



E o 

O CJ 



"■oo 



S. : 



E s o , 

m o c « ! 

.. ^ b o 5 

O ^ B — 



CD CO 

(1 o 



o £ -9 ■ 



- 2 9 



1 o ^"^ ^v V "-^ ^ 

1 k k ^ Q. Q. Q.£ E 



■D ^ £ 
S Q « 

5I£ 






: O O Q 

: h-KCJ 



^ s: o o o 



o I- K K ^ S 



ll^ls 



E2So 

O B 3 p 

" -5 « ^ E E o 

rMUJ K 






i1 



s? 



-if- 



I g3 " c 



ill 



E 

15 I 

illl 



o ^ .9 s ' 
o =• c ^ » 



I5 



Individual Returns/ 1984 



115 



Table 7 — Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Number of Returns and Percents Classified by Item With Largest Tax Effect and by item With Second 
Largest Tax Effect 

(All figures are estimates based on samples) ^^^^^^^^^^^^^^^^.^^^^_^^^^^^^^_^^^_^_____^^^^^^^^^^^_ 



Item with second largest tax effect 



Returns With Total 
Income Tax 

Returns with adjusted grose Income 
$200,000 or more 

ToUl 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 

Returns witti expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item^....-. 

Returns Without 
Total Income Tax 

Returns with adjusted gross Income 
$200,000 or more 



Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction . 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 



Returns with expanded Income 
$200,000 or more 



Total , 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction. 

Net casuaKy or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 



Item with the largest tax effect 



Number of 
returns 



243,228 


1OO.0 


76,786 


61.105 


26.1 


— 


86.94E 


35.7 


54,103 


49,255 


20.; 


10,274 


1,31! 


0.5 


133 


K 


( ; 


9 


18,597 


7.6 


4,654 


5,811 


2.< 


2E 


16,54£ 


6.S 


5,558 


3,287 


1.4 


1.945 



309,717 

74,068 

110,116 

62,669 

2.614 

137 

24.645 

5.802 

17.524 

11,775 



532 

59 

157 

148 

8 

1 

50 

t 

85 

20 



325 

47 
62 
58 
6 
2 
13 



26 
108 



Percent o( 
tola] 



100.0 

23.9 
35.6 
20.2 
0.8 
( ) 
8.0 
1,9 
5.7 
3.8 



100.0 

11.1 

29.5 

27.8 

1.5 

1 

9.4 

t 

16.0 

3.8 



100.0 

14.5 
19.1 
17.8 
1.8 
0.6 
4.0 
0.3 
8.0 
33.2 



Interest paid deduction 



Number of 
returns 



99,188 

67,502 

12,328 

710 

46 

5,599 

17 

5,022 

7,905 



143 

131 

4 

1 

48 

•t 

79 

t 



Percent of 
total 



31.6 


111,867 


_ 


48,911 


70.5 


— 


13.4 


36,144 


0.2 


644 


( ) 


4S 


6.1 


11,377 


( ) 


5,737 


7.2 


8,566 


2.5 


322 



32.0 

68.1 
12.4 
0.7 
() 
5.6 
( ) 
5.1 
8.0 



35.0 

32.0 

1.0 

1 
11.7 

1 
19.3 

t 



53.5 

24.7 
24.1 
0.6 
0.6 
6.3 

10.3 
33.3 



Taxes paid deduction 



Number of 
returns 



135,688 

57.049 

46.339 
1.029 
89 
15.554 
5,737 
9,452 
322 



Percent of 
total 



46.0 

43.7 

32.3 
0.6 
( ) 

10.2 
5.1 
7.7 
0.3 



43.8 

42.0 

34.2 
0.8 
0.1 

11.5 
4.2 
7.0 
0.2 



0.8 

t 



1.2 

50.0 



25.0 
25.0 



Contributons deduction 



Numtjer of 
returns 



32,271 

5.851 
21.972 

257 

t 

1.902 

27 

2,234 



40,984 

7,514 
27,470 

426 

1 

2,592 

27 

2.741 

181 



Percent of 
total 



13.2 

18.3 
67.0 

1.0 
() 
6.3 
0.1 
6.7 
0.4 



1.9 

60.0 



2.5 

50.0 



Medical and dental 
expense deduction 



Numt>er of 
returns 



Percent of 
total 



2,485 

185 

1,711 

201 



3,632 

265 

2,558 

201 



1.0 

7.4 

68.9 

8.1 



1.2 

7.3 

70.4 

5.5 



20.0 
40.0 



Footnotefs) at end of table. 



116 



Individual Returns/ 1984 



Table 7 — Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second 
Largest Tax Effect — Continued 

(All figures are estimates based on samples) 



Item with second largest tax effect 



Net casualty or 
ttieft loss deduction 



Numtjer of 
returns 



Percent of 
total 



Item witi) the largest tax effect — Continued 



Miscellaneous deductions 



Number of 
returns 



Percent of 
total 



Foreign tax credit 



Numbei ol 
returns 



Percent ot 
total 



Investment credit 



Numt}er ot 
returns 



Percent of 
total 



115) 



Returns With Total 
Income Tax 

Returns vvlth adjusted gross Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or ttieft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest Item 

Returns vvlth expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or ttieft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 

Returns Without 
Total Income Tax 

Returns with adjusted gross Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contnbutions deduction 

Medical and dental expense deduction 

Net casualty or ttiett loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 

Returns with expanded Income 
$200,000 or more 



11S 

18 



1S8 

58 
68 
6 



Total 

Interest paid deduction 

Taxes paid deduction 

Contnbutions deduction 

Medical and dental expense deduction . 
Net casualty or theft loss deduction .... 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item , 



( ) 

15.3 

74.6 

5,1 



0.1 

36.7 
55.7 
3.8 



2.5 
0.6 



5.6 

56.7 

t 

26.7 



S.9 

55.2 



5,795 

1,528 

2.976 

878 

268 



6 

136 

3 



7,757 

1.618 

3,859 

1,688 

437 



6 

146 

3 



2.4 

26.4 
51.4 
15.2 
4.6 



2.5 

20.9 

49.7 

21.8 

5.6 



() 



2.4 

t 
53-8 



5.2 

11.8 
70.6 



161 
52 

51 
26 

t 

t 

17 
9 



176 

58 
51 
26 



0.1 

32.3 
31.7 
16.1 

t 
t 

10.6 
5.6 



0.1 

33.0 
29.0 
14.8 

0.6 
2.8 

13.1 
6.8 



10.5 

48.2 
1 

10,7 



16.0 

42.3 
5.8 
9.6 



3.8 
38,5 



13,505 

4,429 

6,020 

1,675 

11 

278 
12 



21,816 

7,419 

8,560 

2,030 

12 

294 

15 



1 
29 



9.6 

32.8 
44.6 
12.4 
0.1 

2.1 
0.1 



7.0 

34.0 

39.2 

9.3 

0.1 

1.3 
0.1 



0.9 

t 
t 



10.S 

2.9 
2.9 



2.9 
85.3 



( ILess ttian 05 percent. 

fData deleted to avoid disclosure of information of speciric taxpayers. [Deleted data are included in the appropnale totals. 

NOTE Detail may not add to total because of rounding. 



Individual Returns/ 1984 



117 



Table 8 — Returns With and Without Modified Total Income Tax and With income $200,000 or iVIore Under Alternative 
Concepts: Number of Returns and Percents Classified by Item With Largest Tax Effect and by item With Second 
Largest Tax Effect 

(All figures are estimates based on samples) 



Item witti second largest tax ettect 



Number of 
returns 



Percent of 
total 



Item with ttie largest tax effect 



Interest paid deduction 



Number of 
returns 



Percent of 
total 



Taxes paid deduction 



Number of 
returns 



Percent of 
total 



Contributions deduction 



Number of 
returns 



Percent of 
total 



Medical and dental 
expense deduction 



Numljer of 
returns 



Percent of 
total 



Returns With Modified Total 
Income Tax 

Returns iwlth adjusted gross Ificome 
$200,000 or more 
Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 

Returns wItti expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 

Returns Without Modified 
Total Income Tax 

Returns with adjusted gross Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction... 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 

Returns wItti expanded Income 
$200,000 or more 

Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 

Footnole(s) at end ot table. 



243,289 

61,122 
86,995 
54,894 
1.314 
59 
18,700 

16,582 
3,320 



309,771 

74,106 
110,159 
68,305 
2,615 
136 
24,747 

17,547 
1 1 ,808 



471 

32 
151 
142 
8 
t 
50 



271 

25 
58 
53 
6 
2 
13 

24 
88 



100.0 

25.1 

35.8 

22.6 

0.5 

() 

7.7 



100.0 

23.9 
35.6 
22.1 

0. 
( ) 

8.0 



100.0 

6.8 
32.1 
30.1 

1.7 

t 

10.6 

17.6 
t 



10O.0 

9.2 
21.4 
19.6 
2.2 
0.7 
4.8 



54,164 

10,290 

134 



5,569 
1,977 



99,301 

67,560 

12.341 

711 

46 

5,616 

5,029 
7,939 



140 

131 

4 

1 

48 

79 
t 



31.6 

70.4 
13.4 

0.2 
( ) 

6.1 

7.2 
2.6 



32.1 

68.0 

12, 
0.7 
() 
5.7 

5.1 
8.0 



86.0 

34.6 

32.3 

1.0 

t 

11.9 

19.5 
t 



24.3 
24.3 
0.6 
0.6 
6.4 

10.4 
33.5 



111,921 

48,959 

41,787 

644 

49 

11,445 

8,596 
323 



135,742 

57,097 

51,982 

1,029 

89 

15,622 

9,482 
323 



46.0 

43.7 

37.3 

0.6 

() 

10.2 

7.7 
0.3 



43.8 

42.1 

38.3 
0.8 
0.1 

11.5 

7.0 
0.2 



0.8 

t 



1.5 

50.0 



25.0 
25.0 



32,303 

5,865 
21,990 

257 

t 

1,921 

2,241 
1 



41,015 

7,527 
27,488 

426 

1 

2,611 

2,748 
182 



13.3 


2,485 


18.2 


185 


68.1 


1,711 


— 


201 


0.8 





1 


— 


5.9 


380 


6.9 


8 


1 


— 



13.2 


3,632 


18.4 


265 


67.0 


2,558 


— 


201 


l.C 


— 


( : 


— 


6.4 


600 


6.7 


8 


0.4 


— 



2.1 

60.0 



3.0 

50.0 



1.0 

7.4 

68.9 

8.1 



1.2 

7.3 

70.4 

5.5 



20.0 
40.0 



118 



Individual Returns/1984 



Table 8 — Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Number of Returns and Percents Classified by Item With Largest Tax Effect and by Item With Second 
Largest Tax Effect — Continued 

(All figures are estimates based on samples) 



Item with second largest tax effect 



Net casualty or 
ttieft loss deduction 



Numt^er of 
retiirns 



Percent of 
total 



Item wTtti the largest tax effect — Continued 



Miscellaneous deductions 



Numtjer of 
returns 



Percent of 
total 



Foreign tax credit 



Number of 
returns 



Percent of 
total 



Investment credit 



Numtier of 
returns 



Percent of 
total 



Returns With Modified Total 
Income Tax 



Returns with adjusted gross Income 
$200,000 or more 



Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction.. 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 



Returns wittt expanded Income 
$200,000 or more 



Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction . . 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 



Returns Without Modified 
Total Income Tax 



Returns with adjusted gross Income 
$200,000 or more 



Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction.. 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 



Returns v^th expanded income 
$200,000 or more 



Total 

Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

Medical and dental expense deduction.. 

Net casualty or theft loss deduction 

Miscellaneous deductions 

Foreign tax credit 

Investment credit 

No second largest item 



119 

18 



159 

58 

89 

6 



(17) 



(16) 



( ) 
15.1 
74.8 

5.0 



0.1 

36.5 

56.0 

3.8 



2.5 
0.6 



6.4 

56.7 

1 

26.7 



10.7 

55.2 
6.9 
27.6 



5,800 

1.529 

2.981 

881 

268 



138 

3 



7,762 

1.619 

3,864 

1,691 

437 



148 
3 



2.4 

26.4 

51.4 

16.2 

4.6 



2.5 

20.9 

49.8 

21.8 

5.6 



2.8 

t 
53.6 



6.3 

11.8 
70.6 



5.9 
5.9 



13,525 

4.436 

6.032 

1.678 

11 

281 



s.e 

32.8 



12.4 
0.1 



2.1 

7.5 



21,843 


7.1 


7,433 

8.572 

2.033 

12 


34.0 

39.2 

9.3 

0.1 


297 


1.4 


3,358 


15.4 



12.2 

3.0 
3.0 



( )Less than 05 percent. 

tData deleted to avoid disclosure of information of specific taxpayers. Deleted data are included i 

NOTE: Detail may not add to total because of rounding. 



the appropriate totals. 



Individual Returns/1984 



119 



Table 9 — Returns Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Deductions as a Percent of Income 

(All figures are estimates based on samples) 



Itemized 





Returns with adjusted gross income $200,000 or more 


Type of deduction or credit 


Total 


No 
deduction 
or credit 


Under 10% 


10% 
under 
20% 


20% 
under 
30% 


30% 
under 
40% 


40% 
under 
50% 


50% 
under 
60% 


60% 
under 
70% 


70% 
under 
100% 


100% 
or more 




(t| 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 




532 

532 
532 

532 

532 
532 
532 
532 
532 

532 
532 
532 

532 


18 

32 
53 

200 

26 

63 

512 

497 

136 

436 
471 
485 

327" 


26 7 

58 9 
105 31 

172 33 

415 64 

338 41 
5 t 
1 t 

339 28 

28 5 
3 — 

27 9 

179 18 


3 

11 
22 

24 

8 

21 

t 
t 

7 

4 
t 
4 


2 

5 
22 

14 

9 
28 

t 
6 

t 
t 
t 


7 
23 

13 

21 
4 

t 

t 


2 

7 
14 

11 

20 
t 

t 

t 
1 
t 


3 

12 
19 

10 

t 

t 
4 

1 


53 

152 
131 

32 
6 

7 
9 

55 
54 

t 




Interest paid deduction: 
Total 






112 


Investment interest exceeding investment income 




t 


Contributions deduction 








18 




Deduction equivalent of; 
Total credits 










4 

t 


Tax preferences excluded from adjusted gross 






Returns witfi expanded income $200,000 or more 


Type of deduction or credit 


Total 


No 
deduction 
or credit 


Under 10% 


10% 
under 
20% 


20% 
under 
30% 


30% 
under 
40% 


40% 
under 
50% 


50% 
under 
60% 


60% 
under 
70% 


70% 
under 
100% 


100% 
or more 




(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Total itemized deductions 


325 

325 
325 

325 

325 
325 
325 
325 
325 

325 
325 
325 


110 

143 
145 

195 

114 
135 
312 
293 
168 

251 
271 
294 


27 

61 
102 

58 

169 

125 

3 

123 

11 

1 

18 

68 


4 

8 
22 

7 

25 

14 

1 

2 

7 

7 
5 

11 


2 

3 
12 

6 

4 
12 

1 
5 

1 
2 

3 


3 

5 
4 

5 

3 
9 

1 
1 

3 
2 

3 


5 

7 

3 

4 

7 
4 

3 
3 

1 


3 

5 
5 

4 
1 
8 

1 


1 

3 
1 

3 
1 
2 
1 
3 

3 
3 

1 

1 


40 

43 
6 

20 

2 

7 

9 
9 

46 
45 

3 


135 


Interest paid deduction: 
Total 






21 

24 

2 

6 




Taxes paid deduction 




Medical and dental expenses deduction 


Net casualty or theft loss deduction. 


16 
12 




Deduction equivalent of: 






Investment credit 


3 
13 


Tax preferences excluded from adjusted gross 









tData deleted to avoid disclosure of Information for specific taxpayers. Deleted data are included in totals. 



120 



Individual Retums/1984 



Table 10 — Returns Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Itemized Deductions as a Percent of Income 

(All figures are estimates based on samples) 





Returns with ad)' sled gross income $200,000 or more 


Type Of deduction or credit 


Total 


No 
deduction 
or credit 


Under 10% 


10% 
under 
20% 


20% 
under 
30% 


30% 
under 
40% 


40% 
under 
50% 


50% 
under 
60% 


60% 
under 
70% 


70% 
under 
100% 


100% 
Of more 




(1) 


(2) 


(3) 


(4| 


(5) 


(6) 


(7) 


(61 


(91 


(10) 


(11) 




471 

471 

471 

471 

471 
471 
471 
471 
471 

471 
471 
471 

471 


12 
30 

161 
4 
39 
451 
436 
106 

436 
471 
437 

278 


27 
71 

153 

378 

303 

5 

1 

308 

25 
18 

168 


6 

30 

32 

62 

41 

1 

1 

28 

5 
8 

17 


10 
22 

23 

8 
19 

1 
t 
7 

t 
t 

4 


t 

3 
21 

13 

9 
28 

t 
6 

3 


7 
22 

13 

21 

4 

t 


t 

6 
14 

11 

2(> 
t 

1 

t 


1 

12 
19 

10 
t 

t 
4 

t 


50 

149 
130 

32 
6 

7 
9 

t 
1 




Interest paid deduction: 
Total 


239 






Investment interest exceeding investment income 




Taxes paid deduction 


t 




Medical and dental expenses deduction .. 












Deduction equivalent of: 




Foreign tax credit 








Tax preferences excluded from adjusted gross 


t 






Returns with expanded income $200,000 or more 


Type ot deduction or credit 


Total 


No 
deduction 
or credit 


Under 10% 


10% 
under 
20% 


20% 
under 
30% 


30% 
under 
40% 


40% 
under 
50% 


50% 
under 
60% 


60% 
under 
70% 


70% 
under 
100% 


100% 
or more 




(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Total itemized deductions 


271 

271 
271 

271 

271 
271 
271 
271 
271 

271 
271 
271 

271 


90 

116 
120 

157 

92 

111 
258 
239 
139 

251 
271 
252 

181 


1 

39 
74 

44 

139 

98 

3 

98 

10 
8 

57 


1 

6 

21 

6 

23 

13 

1 

2 

7 

7 
4 

10 


1 

2 

12 

6 
4 

to 

1 
5 

1 
2 

3 


2 

4 

4 

4 

3 
9 

1 
1 

1 
3 


5 
7 

3 

4 

7 
4 

1 


1 

5 
5 

4 

1 

e 

1 


1 

3 

1 

3 

1 
2 
1 
3 

1 
1 


39 

42 
6 

20 

2 

7 

9 
9 

1 
3 


135 


Interest paid deduction: 


49 

21 

24 




Investment interest exceeding investment income 
per concept 








g 






Net casualty or theft loss deduction 


16 




12 


Deduction equivalent of: 
Total credits 








2 

13 


Tax preferences excluded from adjusted gross 
income 







tOata deleted to avoid disclosure ot rnformation lor specific taxpayers Deleted data are included in totals 



Individual Returns/1984 



121 



Table 11— Returns With and Without Total Income Tax: 
and by Size of Income Under Alternative Concepts 

(All figures are estimates based on samples) 



Number of Returns and Percents Classified by Effective Tax Rate 



Effective Tax Rate 



Size of adjusted gross income 



Numtjer of 
returns 



Percent of total 



Under 
$50,000 



Number of 
returns 



Percent of total 



$50,000 

under 

$100,000 



Number of 
returns 



Percent of total 



$100,000 

under 
$200,000 



Number of 
returns 



Percent of total 



$200,000 
or more 



Number of 
returns 



Percent of total 



All returns.. 



Returns witfiout total income tax.. 
Retums with total income tax 

Effective tax rate: 

Under 5 percent 

5 under 10 percent 

10 under 15 percent 

15 under 20 percent 

20 under 25 percent 



25 under 30 percent . 
30 under 35 percent . 
35 under 40 percent . 
40 under 45 percent . 
45 under 50 percent . 

50 under 60 percent . 
60 under 70 percent . 
70 under 60 percent . 
60 percent or more... 



(2) 



(5) 



100.0 92,726,609 



16,509,809 
62,926,899 

15,677,858 

26,442,793 

25,673,947 

9,734,040 

2.256,197 

637,143 

287,376 

118,442 

47,584 

26.365 

11,716 
6.191 
2,314 
6,933 



100.0 
100.0 

100.0 
100.0 
100.0 
100.0 
100.0 

100,0 
100.0 
100.0 
100.0 
100.0 

100.0 
100.0 
100.0 
100.0 



16,483,680 
76,242,929 



15,603,244 

26,126,426 

24,456,231 

7,282,986 

669,505 

54,177 
19,412 
1,097 
3,556 
14,152 

4,495 
634 

871 
4,139 



99.8 
91.9 

99.5 
96.9 
95.3 
74.8 
29.7 

8.5 
6.8 
0.9 
7.5 
53.7 

38.4 
10.2 
37.6 
59.7 



5,707,146 

23,969 
5,663.177 



68.911 

295.219 

1.172.610 

2.341.132 

1.381.083 

328.085 

71 .040 

12.780 

3,428 

1,799 

2,782 

2,317 

431 

1,360 



0.1 
6.9 

0.4 

1.0 

4.6 

24.1 

61.2 

51.5 

24.7 

10.8 

7.2 

6.8 

23.7 
37.4 
18.6 
19.6 



1.628 
759,565 

4,447 
19,436 
36,147 
94,292 
185,490 

226,025 

145,502 

34,825 

4,950 

1,307 

2,107 

1,793 

219 

1,025 



0.8 

() 
0.9 



( ) 
0.1 
0.1 
1.0 
8.2 

35.5 
50.6 
29.4 
10.4 
5.0 

16.0 

29.0 

9.5 

14.8 



532 
243,226 

1,256 

1,710 

4,759 

1 5,630 

20,119 

26,856 
51 ,422 
69,740 
35,648 
9,107 

2,332 

1,447 

793 

409 



( ) 
0.3 

() 
() 
( ) 
0.2 
0.9 

4.5 
17,9 
58.9 
74.9 
34.5 

19.9 

23.4 

34.3 

5.9 



Effective Tax Rate 



Size of expanded income 



Number of 
retums 



Percent of total 



Under 
$50,000 



Number of 
retums 



Percent of total 



$50,000 

under 

$100,000 



Numljer of 
retums 



Percent of total 



$100,000 

under 
$200,000 



Numtjer of 
retums 



Percent o( total 



$200,000 
or more 



Numljer of 
retums 



Percent of total 



Ml retumt.. 



Retums witfiout total income tax.. 
Retums with total income tax 

Effective lax rate: 

Under 5 percent 

5 under 10 percent 

10 under 15 percent 

15 under 20 percent 

20 under 25 percent 



25 under 30 percent . 
30 under 35 percent . 
35 under 40 percent . 
40 under 45 percent . 
45 under 50 percent . 

SO under 60 percent . 
60 under 70 percent . 
70 under 80 percent . 
80 percent or more... 



(11) 



(15) 



(17) 



(19) 



(20) 



99,438,708 

16,509,809 
62,926,899 



15,852,525 

26,550,756 

25,603,035 

9,825,287 

2,219,116 

543,021 

21 7,396 

76,295 

28,572 

7,570 

2,646 
581 



100.0 92,513,608 



93.0 5,752,243 



100.0 
100.0 

100.0 
100.0 
100.0 
100.0 
100.0 

100.0 
100.0 
100.0 
100.0 
100.0 

100.0 
100.0 
100.0 
100.0 



16,482,452 
76,031,156 

15,753,344 

28,123,774 

24,229,810 

7,232,867 

630,108 

36,399 
12,541 
677 
6,451 
4,016 



1.126 



99.6 
91.7 

99.4 
98.5 
94.6 
73.6 
26.4 

6.7 

5.8 

0, 

22.6 

53.1 

() 
6.9 



24,814 
5,727,429 

92,214 

393,972 

1,245,603 

2,349,295 

1,330,254 

263,820 

45,331 

2,601 

1.522 

2,089 
227 



5.8 

0.2 
6.9 



0.6 

1.4 

4.9 

23.9 

59.9 

48.6 
20.9 
3.4 
5.3 

73.4 
39.1 



2,218 
860,597 

6,152 
30.222 
108,384 
154,496 
222,475 

205,630 

109,750 

20,660 

1,314 

542 

518 

1 
253 



() 
0.1 
0.4 
1.6 
10.0 

37.9 

50.5 

27.3 

4.6 

7.2 

18.2 

25.0 

13.4 



310,042 

325 
309.717 



815 
2,790 
19.238 
88,629 
36,281 

37,172 
49,774 
52,157 
19,285 
3,010 

238 

314 

3 

11 



0.3 

() 
0.4 



() 
() 

0.1 
0.9 
1.6 

6.6 
22.9 
68.4 
67.5 
39.8 

8.4 
54.0 
75.0 

0.6 



( )Less than 0.05 percent. 

NOTE: Detail may not add to total because of rounding. 



122 



Individual Returns/1984 



Table 12 — Returns With and Without Modified Total Income Tax: 
Rate and by Size of Income Under Alternative Concepts 

(All figures are estimates based on samples) 



Number of Returns and Percents Classified by Effective Tax 





Size of adjusted gross income 


EHective Tax Rate 


Total 


Under 
S50.000 


S50.000 

under 

$100,000 


$100,000 

under 
$200,000 


$200,000 
or more 




Number o1 
returns 


Percent ol total 


Number of 
returns 


Percent of total 


Number of 
returns 


Percent of total 


Numtier of 
returns 


Percent of 


total 


Number of 
returns 


Percent of total 




(1) 


(2) 


(31 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 




99,438,708 

16.474,357 
82.964,351 

15.650.880 

28.444.974 

25.708.261 

9.739.624 

2,266.279 

642.740 
289.630 
120.694 
47.657 
26.443 

11.726 
6.194 
2.316 
6.933 


100.0 

100.0 
100.0 

100.0 
100.0 
100.0 
100.0 
100.0 

100.0 
100.0 
100.0 
100.0 
100.0 

100.0 
100.0 
100,0 
100.0 


92,726,609 

16.456.144 
76,270,465 

15.581.935 

28.140.987 

24.492.517 

7.282.986 

669.505 

54.177 
19.412 
1,097 
3,558 
14,152 

4.494 
635 
871 

4.139 


93,3 

99.9 
91.9 

99.6 
98.9 
95.3 
74.8 
295 

8.4 
6.7 
0.9 
7.5 
53.5 

38.3 
10,3 
376 
59.7 


5,707,146 

16,116 
5,691,030 

63,307 

287,367 

1,172,810 

2,346,735 

1.391.186 

333.688 

71.040 

12,780 

3,428 

1,799 

2,782 

2,317 

431 

1,360 


5.7 

0,1 
69 

0.4 

1.0 

4.6 

24.1 

61.4 

51.9 

24,5 

10.6 

7,2 

6.8 

23.7 
37.4 
18,6 
19,6 


761,193 

1,626 
759,567 

4,446 
14,936 
38.146 
94.291 
185.490 

226.026 

147.753 

37.076 

4.951 

1,307 

2,108 

1,793 

219 

1 ,025 


0.8 

() 
0.9 

( ) 
0.1 
0.1 
1.0 
82 

35.2 
51,0 
307 
10,4 
49 

18.0 
289 
9,5 
14,8 


243,760 

471 
243,289 

1,192 
1,684 
4,788 
15,612 
20,098 

28,849 
51,425 
69,741 
35,720 
9.185 

2.342 

1.449 

795 

409 


0.2 




( ) 




0.3 


Effective tax rate: 


() 




( ) 




() 




0.2 




0.9 




4.5 




17.8 




57.8 




75.0 




34.7 




20.0 




23.4 




34.3 


80 percent or more 


5.9 












Size of expanded 


income 










EHective Tax Rale 


Total 


Under 
S50.000 


$50,000 

under 
$100,000 


$100,000 

under 
$200,000 


$200,000 
or more 




Number 01 
returns 


Percent of total 


Number of 
returns 


Percent of total 


Number of 
returns 


Percent of total 


Number of 
returns 


Percent of 


total 


Number of 
retunns 


Percent of totflj 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 




99.438,708 

16.474.357 
82.964.351 

15,823.297 

28.560.787 

25.626.125 

9.836.457 

2.229.249 

548.637 

219.650 

78.578 

28.632 

7.615 

2.847 

582 

4 

1,891 


100.0 

100 
100,0 

1000 
1000 
1000 
100.0 
100.0 

100.0 
100.0 
100.0 
100.0 
100.0 

100.0 
100.0 
100.0 
1OO.0 


92,513,608 

16,454,916 
76,058,692 

15,729,765 

28,146,186 

24.252.890 

7.238.470 

630.108 

36.399 

12.541 

677 

6.4S1 

4.018 

1 
40 

1.126 


93.0 

99.S 
91,7 

99,4 
985 
94,6 
73.6 
28.3 

6,6 

5.7 

0,9 

22.5 

52.8 

( ) 
6.9 

59.5 


5,752,243 

16,960 
5,735,283 

86,611 

386,120 

1,245,603 

2,354,898 

1,340,357 

269,423 

45,331 

2.601 

1,522 

2,089 
227 

501 


5.8 

0.1 

6.9 

0.5 

1.4 

4.9 

23.9 

601 

49,1 
20,6 
3.3 
5.3 

73.4 
39.0 

26.5 


862,815 

2.210 
860.605 

6.152 
25.721 
108,383 
154,496 
222,478 

205,630 

112,001 

23,114 

1,315 

542 

519 

1 
253 


0.9 310.042 

( ) 271 

1.0 309.771 

() 749 
0.1 2.760 
0.4 19.249 
16 88.593 
10.0 36.306 

37.5 37.185 
51.0 49,777 
29.4 52.186 
4.6 19,344 

7.1 3.055 

18.2 238 

— 315 

25.0 3 

13.4 11 


OJ 




( > 




0.4 


Effective tax rate; 


( ) 




( ) 




0.1 




0.9 




1.6 




6.8 




22.7 




66.4 




67.6 




40.1 




8.4 


60 under 70 percent ^ 


54.1 
75.0 


80 percent or more 


0.6 



( )Less than 0.05 percent. 

NOTE: Detail may not add to total because of rounding. 



Section 5 1984 Forms and Instructions 



Form 1040 and Instructions 124 

Form 1040A, 1040EZ and Instructions 148 

Schedule A & B, Itemized Deductions and Interest and Dividend Income. .151 

Schedule C, Profit or (Loss) from Business or Profession 152 

Schedule SE, Computation of Social Security Self-Employment Tax 152 

Schedule D, Capital Gains and Losses 153 

Schedule E, Supplemental Income Schedule 154 

Schedule F, Farm Income and Expenses 155 

Schedule G, Income Averaging 156 

Schedule W, Deduction for Married Couple when Both Work 156 

Form 3468, Computation of Investment Credit 157 

Form 4562, Depreciation and Amortization 158 

Form 6251, Alternative Minimum Tax Computation 158 

Form 4797, Supplemental Schedule of Gains and Losses 159 



123 



124 



Is ~^ 

J: « 5" a 



J p3 ScS 
S 9~ £* o 

s i» ^;* 

I it ^1 

ill sJs 

E "- S. * y ^ 

I is lis 
III! 



.2 5 5 Ss 



D 



III 



D 



i I Is 



ID 

tX 5 



lain 



£ E 

5 i 



I I I c 

pqll 



I S a ^ § = I. 

; 1 1 sDn 1 1 

' $ 5 E ^ S • 

i f u (2 ^ a> <^ 

I _ o -5 5 S «3 

i S. I I f « I 



? s 



I u. UJ < m 



5 2 I 



5 I 

1 1 

I ^ 

5 



— — " X " 



9^ =-<uja. 



IS !ir ^ ' 






I 



11 



I SI. 



Ill 



• 5 

I E 
-I *- 

s ii 

_ B r 

Ml 

ill 



E O 



II 












II 



41 



ill 



00 



I E 



3 

i 

1 


I 


1 

i 

• 




^=1 


1 

1 




5 
1 

1 




iiiiii i 






A A 

lIll 
























i 
s 


s 

1 




£ 


;! 

§ 






s 




„ 


^ 












i 








i 




^ 




? 


i 






^1^ 
























= 


^ 


1 


m ffi 




III 












i ^H| 




" 


,« 




— 1 












r 

! 


s 




1 1 


1 


>- 


1 


1 

1 


1 


A 










1 










J c 








t 










S 


_ = ^ 


s 






11^ 










1 








Mf 


1 






11 ^ 




S 




5 

! 


1 

o 

1 




a 

o 




{III 


1 s s 

S 5 1 

s s 1 




1 




J 
i 

E 


? 
1 




1 

1 




? s 

■2 3 




iHlI 




u 


1 

1 

s 


a 




8 
S 

f 


6 






ii 


1 
1 

5 


1 

E 
S 


i 
1 

! 


1 


il 

s g 


i 


J ? 1 |1 

i 1 ^ tl 
1 ? ' !^ 


1 
Hi 


11 




1 

a 

1 


3 


i 


1 


S 


N 






E 


s- 




E 




* 






















s 








1 


1 


1 


1 

i 


II 
















1 1 




1 

« 




,. „ , ,„ 


3 ' 


r 


1 


£ 


s 


f 

E 




s 


S ^S 


1 








11 

II 




5 f_ 
1 II 


t llliss 

>2 ll£6SS 


II! 


liil 


to 



i I 

i s 
£ J 






a 3z 

i I 

i I 
s s : 
s E , 

il- 



« a,, 
lis. 

■= S 3 . 

5 11: 

I J 1 

ill 






■J 1- 



V 111 
I ! i f i 

Hill 

5 * i £ i 
I 5 I 5 s 

S 8 I S S 

I s I 2 3 J 

i. S ^ = E 3 












IS 

u 

E 1 



a I 
f 5 



S5§f 

list 



S S 



8., J 
11 = 



■^ a. £ 

is| 

It c * 



I e a 






il 






^ s o s ^ s; 

lilt ill 



11 



S- JI5"! 



Il 

ii 

l! 
1" 

^1 
?i 

e|I 

*!^ 
Ill 



E 



Individual ReturnsM984 



125 



in 



5 o J2 

O) ■ <u 

C C -D 

o > o 



S 5 t 

ID O O 



n --2 " 

« SS| 

" ^ >» J- _^ 

»£ ^ ™ £ " 



-S s 

"> a. 



E o 



■O Q. 



c m 

. c ^ 
! ° S 

S S 



c 
'ic 

r 



o C -• "O 



r S = 5 



— c «■ " 
XUiE£ 



a o- TO 



01 c ' 



?!l 



I Q- g « O « •" 

' "■ - *" o S 2 

"- en in! 



a> 0^ ^ 0) I 



is " 

^ k 4) c 

t- M C c 
O-g O E 

u = a E 

m n w u 



S ^ fo c ■ 

^ 0) 3 c 



» c m I 

; raeo ! 



;rET, js -1 






J V 1- 3 r^ 
: oD-9 ^ 00 



5 - - • ° - - = 
a 

K 



o 

(0 

K 

n 

t 

o 
a 

E 



•5; -i* 

sill 



5 c "S -o o 

sfs li 

5 E £ to ro 



O (D g k « 

i= 

£ 3 

3 A 

v c 
a o 



Q> *' Vi : 

±: t ^ < 
^ o -u - 

slli 

s ft « I 

3 £■ s 1* "^ 

o 2 ^ ! 

« M E : 



3 >.— ^ 5i c 

>, «■ 15 P QO Z 
— c 3 ^ c 5 

-.S O"o|=-^ 

illill 

_ -D O ^- (0 O 

- o in ,5 !t c 
= ^ CNi 3 o ~ 

™ g *; ^Q in _^ 
a? ■? 3 i r^ — 
^ t -o c IT) aj 
O .*; -o S Sto 



c ■ t; = 

^ 3 0, ?, 3 = E 

i * « -a > ^-o « w 



E O 



X e? 



^E 



O Q 



°1U o> 

o *•_ £ u, re ra c o 

2 3Sogg3oS 

SoS if sill 
q.OO(^e<ee£ 



« 

•55 

n 3 ~ 

£ • 

OO : 



^ o 

0) fc." 









3 

•o 

9 
K 

a 
K 

" if 



— CO CLT3 i^ -5 

X ai E *" o V 
o £ - £ ^ « 



2 i3 TO n> 



« 

n 

loB 

e " 
MS 






1- O O 



1 = 5 

■a o " 

*; t <u 

.2 (o -a 
a> CL c 

o^ re 



"5 E£ c 

to "^ ^ tn M 

£ o ^ ih ^ 



1» ^1,^1^ 
«! s is 

£ ■D „ Q) 



21 

2> 



F r S 


t — 










a.^ <£ 






o -0 



2 5 i ^ s 
2 = E : - 

= 55 JS 



I £ != 



Set £ S^ ij 
■gi" I-TeS-J 

£SJ! IIs^-: 

O & B j= oi £ m J 



- = ■o 

J 0) ^ 
J c o 



i £ = 



lEi 






;?.s^l £2 



oS 



.2i5 

Zo 



n 3j 1 



! ^ O J= H) t 



; a s ; 



on $,">>>°-E 

"Iflilil 

E O re "5 Sf B 
>£ «. 5 r •'" iS E 

OS 3:;° Is J 
»■££ i 



HI ai I— 



aJ "o o 






E o 



w 5? 



o in ra E 

s = f 1 

£ 3 ra o 
.= Q. O X 



5 -D ° "■ 



. 2 Q. S 



_^ ;» 



'^ ? ra O = 

Si ft] 

.1 r i i 

I" S TO ' 

S ni <U ' 



. o o ! 
?= Ej 



w 

C ££ - 



° I) 5 ^ 
« — c in o 

0> " g TO qJ 



c c 



(0 o 

^' 

IS 

"S 
e£ 



••■o s-S 



_2 c-5 =s =-S 



\ts\ 






>i S2 



± uk££ :?: 



- -; x *" — ^ o -o 

f ra ro c a> Si 3 
: ™ E a" oj 2?0- 



S re 5 S S> 

£ 6 s = a 

> a, ' 

K £ 2 o) 

W *> £1 E 
H re >-g 

« p- See 

^ c ; Is 



E S W.C Z 



^ HI E? ^- ?> 

35 Ssx 

O ^ -Q n, re 
> « IS "" 

2i^ 

O JS £ 3 O- 



3£ CM 

— «> 

bO 
(0 
Q. 



£ 3 

•sg 

0.0 



o 
o 



o 

IL 

.2% 

it 

M k 
CO 



"5 o <u 

S «S 

o o re « 
*"<£ <u £ 

ET gj S 
^ o) a re 

£■= g o 

2> o S = 



S * K 

Jg ^ O 

a)CM ^ 

.52 Mo 

£ S. « 

U.E £ 
.care 



«^ a. 
o c o 

jC 3.C 



" * O « 

re 'H ^£> 

r ° = 3 



T3-— 

o£ 

lis 
111 
il = 
III 



=3 ° ll> 3 

5 -J - - "^ ai 



3 ^ X 



CO I 



00 



o " E re . 



S 01.2 S : 
3S§S£ 

?® a!.c re 
re a) o '„ 2 

ai S 5J N ° 
.c o uiyJ >" 

*-.£ cO £ 

x^§es 

52£| 



J2 p c 
III 



a) Jt qj (J "o 

I i s s s> 

-^ a> 'r 5 "> 

= * c.c-5 

E £ = S.t, 
gSE^re 
c .E 0) £ E 
"Z i * >»^ - 
3 a>:t ^ o 

^— * S 0) 

re ™ o 2J — 
t- t; <j o ™ 
%0-=E£ 



re-E 3 

Hi 

= ■55 



sm; 



;§ = 



'a* : 



^s ai o S 

■5 0) 2m 



J >oSc^5 J 



3 ^ •" "5 

= 5i c-E 
' re Q. re - 

am 



S.S.f 



1- S X = 
gj re o 



00 



• o c re 

: S ==£ - ; 

re w g no ' 
5 S 9 S C 



2; - re.Q-0 



»3i 

I Si 

3-Q *, Q-=(T)^-= 



;e a 



- — in J3 •" 
ai Ea> V 5 



; = 5 « 
: <£E 



■S-S^i-iSi <;re»-ii — 



<S|h- 






■ q: t 



» 



A III ^ 



126 



Individual Returns/1 9B4 



si«« 



Efl 



m 



ml 






illfl 

Q C «" 3 C 






— :2 E 



«<D : 



oQ.-: 
&5i 



£ S 5 S.S S 9 






5-E SS^gs " 






^a j; 



!| =gE S 



<a ssa:"3 






o c 



— sp o o ci o — ' 

Jin ^ m « ^ « . 

3m C 3 . C 3 • 

O' ' 3 OO 3 O I 



-3^ 



«m2 £ S . 









> (A U. >- U. U. C/} I 



o o 



M «■ 

g) « a 
«< b o 



-^ -D £ g s, E 



Is Is I 

E*=?a 



; alia 



J oiri c 



n 



« lA 

•- ire 

SI «- 

0) c «) 



E gi 



^E1 

5E,?^ 



T! E 3 

515 S| 

■oS eS 

S" £- 

* t - o 

• S 1 2 

Mt A — 3 
2 ^ I 3 

n d) 

ZM 



SEi 



t = i f-E 



iS^SES4.! 



^ £ c 



-ifls's 



S£cESeS"-= 






"See 






Z E ^ S5 



- ^s = 

o c r 






E -c "5 aa 



- 15 = 

^■o "-I = 

5£ ii! 

" 3 _ *■ ^ 

« S. ^ li- 
fe 2 * *= 
J: c ; c 3 
" o o * o — 

^ a = S ss J 

•• ©a Ma- 
Mo o. £ ^m 



I I 



J s 

JS 01 



ES S 



if 



J-l E 
S c < o 



o E ■g fl 

3 ^-K : 



E ^ 



'5 si 

ESS 

lis 



sgsa» 



|5 
13 E S 



£ O 3 41 S 



? "• ^ O *"— * 



= 1 E'f g|> 

E S S i = »JS 






^ - E S 3 ^z S o - *^ ='c - ? £ >4i3 =■ 5 



s. 






E = = >. S o^ 






> s = 



S„o-,-«ES5|i|lf£| 



^ is 
;? I: 



s-:§| jt :5l ^ = **f sals 



Se S 



01 5 3 

15 E 

i§i 

?Ei 



,f i 



— ^ c. 






ocES-S*-; o-^ o o = c 

9 wt: 



'S° E-^-S 

: jC tT>_ raffia 

' ?: CO 01 3 - ~ 

' E(N c 00^ 



?1 



!l.o J 3 

7 <n O 3 



S « p 3 ■ - 

u£ E o e ? 

«- o >.= S 

« on. — — _ 






s^f si 
111 l£ 



- o£s 






E£ Js, 






NOg 

Jog 






3S J £ 3 



^ 3 I « « 



ftfS 

Is pi 






e 
e 

« 

- I 

O e 

« ~ 

«/) iZ 



s:§8 



■ » 



III I 

2 5 ■= -a 

*ss is 



sa 



888 

•W ^ -q- 
If) to F^" 



IP 
III 



II 



Si 



ccr, 
SB 



Si 

c E 
11 






o « c *- ■ t; j: 

c .. 9 0) E fl) ^ 

rs«g,2€f 






"S2 *? 






"g=4: 



1 aj 



.£, 



£E " «OT 

^ O U1 V C us C 

" O U S 3 «*' 

II iztn 

i|i illll 



||£|¥l 



ii?^ 



JOO 



t lu a t os 



= Ji'SE ' 



i>M 



= -■ ? ? 



-S3 



^JisSfES 



II II 






SIS 
sj ill 



c > 
E? 



S 



"9 -i- 









l?J 



•■ - s."- : 



nil 



S^SeI S SS=SE2 Si «? SE.2"§iSS 

o|e oe iiE 



- -E S^ - 
o _ " c o 



£ 30: 01 

I I 



I I I 



Individual Returns/1984 



127 



igililll If 

a-S ^'^u'^S-c '3'J 

|||llf|S II 






- E 00 o 
£"".0 a 



ess; 







sss.s^ EoilSs 






S ana 



a5=S=E 
S 5SE a- 



2 5 >- w 3 s: - 






j to 2 j" g 5 i 



iiPlI 



3S . ^s'?-?^^ 



c 0) E c 



I 2 ^£ 5 a 

- 3 c aJ ,, .c 

^?e||| 



■1°?. S ilE?liislfl|ll| z^stti 






Slas^i 



".C "JT Ei 



QS J2 iS£ 



?iSiili5g^j||l| 






ay Claim yo 
y if yoursp 
ted States s 
tof another 
on line 6b t 
dent aliens 
use's exemi 
ve Ihe wore 




a 


li 




ident. You 

ndentwhov 
if he or she 

t while alive 
vedonlya 

as a depenc 


Eg=£SSa5 

o E E S 5 o i; : 


<0 

•o 


o 


III 

IP 




Depe 

depe 
19SA 
nden 
who 
med 




n 
o 

(0 


c 
ra 

c 




rth Of Death of 

1 exemption far a 
who died during 
etestsforadep 
eansthatababy 
inutes can be da 


.1 


£ 


3 ^ = 





itifli 

? E 



H l.i!i Pill I i ifiifil If. 

. i! Pill mil mn^n^ 

Ill 11 pill IeIIi i?i l?2§sr:|lf. 

2'^ ra*coizi!S^Si"S moo !5"S-^ ?-— '^o ■= oTS 

■J; -S 13-Q ro-KRSai-'oSa E?^ > ^ ^^^Si^ a-^™ 






5 E J'l 



-. 3 £ « C c 



5 * m£ 



?5 S?&s£ 



E £ ojzJ . 






*i5 w -" (\i (n 



= Q g^ 
(OS 3-6 — u I 

©•3 S%.%?-. 

















£ 3 
























goi 






















ill 
If? 






III 




an always take one exempl 
elf. Take two exemptions if 
or 65 or over. Take three e 
were blind and 65 or over, 
all the boxes on line 6a for 
ptions you can take for you 




« 
c 
,o 

a 

E 

0) 
K 
Ul 


9 
K 

CD 
10 

<o 


3 
O 


u can take thee 
5 or over and bl 
elf and your spo 
for dependents 


« 


c 




Youc 

yours 
blind 
If you 
chec 
exem 


III 


s. 




U. J <0 uS,9-E£ s " SS.aS,1 S££ 



128 



Individual Returns/1984 






'i 2 












if ^11 



oS^ o^£^5 



9ct , X. £ 

5 ° c 2 o tn a.-o c 

-SaiOra— ..m^n 



l$2i«l 



111 
o 

I. 



^s3«s 






||sj -gl 



?5 



5 «> t. 




»si 



is*? 



»^l 



■■il 



, -£C3 i 



S-o B SSI 



i^a?«S^ 



» 






;i c s ; 2?t ȣ = = 






pi|l|a^||l l=£||s|5=i s||-?l?lef5E 



I 8if £; 



eS 

irililii 

5 ?i£ i ; $ a| 



Ur, 



- „ S ». o ~ -i 5 ^ £ 



SeSS|s 









-3e 

„ P 3 <l> 

2- S.- 

3 y t^ « < 



S p * ° - ** "S 

Q. aj ^ ^ Q.Q, » "^ e « c 2 

lip HI i^lii 

J .O .;^7^£ t 3 - 






r-E ptN *?: « 3;° 



_i S ^ s ° P o ^ «o 



■a 1/1 g, 



ul^O 



11 



til* 



Ki. 



<v u — *^ ^ ^ '^ S I. 



lllllfl II j 















S.Se^ 
Ss|e 



• So 

^ c >- 
J3 £ « 

ICi I 
Si S 

c » Z 

si • 



03? 
lia 



ss s§ g^ S 



E ■§ 



5s' 

EE. 



"1^ ? 

a lis I 



o 



KgO^ 



; tt 



il ol 



^E = 



ES'"E«o"'oe-ioS?«8a 



i.S 



S5t 



I 

a 

■D 

I 
ill if ill 



ill 



M O <J « 

-J 50. E^ 



3 (Sff=>S 



fliiiii 






•o^j 



ii'^'iaai 



^ E 0) ^ to 

„ = £ Ea t: 
- E o o Q. te 



■3 J^ „■ w) > >»— « 3 

« S?| Zaps 



£ SB' 



ilsls 

3 a^ *3i 



1. e" 

■o gS IJ 

C C 3 .St- 
£ E ^ *" i 

S c >. c — 
? E=S|| 

- I? -51 



— DOC -L 



s5 = S 
_2 

o> c o ° 
JS|E J 

•tS" 

- S *> TO 






■ . E ^ £ o g * 

i?||i§t °g Si &"s|a""|2'- 

Si 



E m'o 
I .3 



^il 



01= la^ 01 3 



•5ii3-E°S 









|2gE 



!*?« slss l;|§ 

is-S SS?S S5S| 






2E 



;ig 

S22I1 ^iTjjf :E=g^sg = ^~«de-s 

alls .23S.||S||°"« '«^- 






eJ •<> 



lliii 

i 111° 



Is ; 



• Eo 



s «- = 



c c E>- 

ft^^^S "-E ? ^ 

I i ai E Is ? 2 



I* 



3 = 



m 3 =0. 

!Sj|§i^||,|,S| IS 



d E - 



!9m'^2*«. E™ T3 



?? e: 



u)J5^a«> E^a»^a)3 5^ J'-' »« 

«| s"|5 5ss|,s«| l.a,g| 

E 2 S £ i E Si| I »s fi " "S. S<Q 



I |1 ~ lif -™~ -lis & 
i ?ll ? Ill ii = ilii 

■C.-Tt ° =t; E^ c^ o--^ -w"- I- E 3 o - 
Q-at^ c: c< O^ E B wot ..c^tSm— J3 

ii iillliiias siS:-ii||=s°i=-=s=i|i| 
sss«ls!si||i| lrill||lPi|lll|E|ii 

?£sl«2"53 g^3F"°sp £ 53^3 -ii.-Ts^.o 's 

••?J"r:=^« 5EE %3 S| I ".-Si eS Eo»3 eS-S S3-b,je 



J >sc » C 



■5°»s3! =Eo-p^„ P^5.«^-5sw o ™a TE-^ *w^ -^-S "*■£?= "«> 



« S £ .a= =**- 



1$ I 



^a.. 



= a£jE i 

|^E5^| 



: - w 9) 
- £ & SP 



SB a 6 



C^ U 3 « 



:£ 51- 



:"5 Et 



5 ^? 



5 Eo " « 



^8 111 
i.llt|ti 

Si 



' E~ 






- c-a 



S - o 



I: 



O V 

1 ? 



3 a 



?' s • c 



=1 ils| I m^h ? 



i ? ? « S£ 

^1 s s I g;i:i5i 






l!ill|i IM^ 15111 



E 

o 




tz-^!pl-?|52^ 



E=. E 2^wSc5 



S?8 Si$l 



g« 2 1"! 5i S „-| I eS S? |?«:3EEa ijSfSg,gSSSs 



ISb 5 ou a -I S < 



" i Q. ? F. - * 
5| 3i>SS 

3 E s 3 t» = d 

iii^lliis. 

af « Ei»4oS« 

E Si ^!f S"^-! 

TJ541 «,«>■ -lil^w 



n HI: 



at'ssr; !£ it oil 



^5a *l 

c 8 3 g ': 

S as. ° .■£ 

"> =. i ?? 9 5 



l»^|l!i2 :&S:|Eta3| |3t«|5 



S|Sc?SBf iSs^Eisfsas 



SI" 1 
g.3£ 1 



5 S-& » 
?2S i 

eIIII 
Ilia 



is *: ' 

2 ^ 1 

»SiS 

E SS 
E ^o 

S-s = 

^ i o 

IS 



III 



-^ 9 - - 

= sei: 



sEe 



I? 

= s 

* II 






lit" 

lis. 



S 2 £trJ:5.i 






= 5E° 
^S 1? g-= 

fl, > 0) -a ^ 

iaISE 



ass 



:-3 E 3 

5 E -9 « 



SSi^sSf 



rf-D ^(kii? ££ 



-J' 

IcS- 



ifi^o t". cl 

jlss.E 5|s|! 

• ?SlESE J sSS£ 

111 nil Sl?|l 

ilsl^sl |X||4 






3§J|-S| ".M%% 



i I 

.e| i 

.§ K « 



Individual Retums/1984 



129 




. 11! 



S i ef\i 



sss 



e 2-5 c-ss i 
i, IS ^11,1 i i si If 11 ill i sis it 




^s 



sg- 



iilpiiiiitirifl§iil|fii|lii 

3 5£lllll«ls llslsl£lli§Ill S£ 






i E- 



io i : 



^^o: 



q: 5 



S-:a>Sg«E5||ESt| 



1 lillf 

£ t- 5 ° o) o S 



= i.s 



lis; 



52 e 

c — 






e — c .9 3 

^ — O « — Q) 

Is* i li 



— ^^ ro c « 

||a"£|| 






6£ 



2?t « 



i!5*;-=. 



Eil til sit Eli's -S'sJa 



?^gcf?6 

W 3 u u 5. 



^s; 



o E 

E r ' 



SSSSSS 



Q.5i!2j ^ ™ £ ±: o S ^ = 

g"Ellii iim 

oStog » >? >-EE E E 



s 



"til II i'^i 

||l|l| III iiSi|E- 

o s'S r • i t • E 










"il 



= isi|lii~i!roi 

ci So c^ss-Sf'S. 

it; • "■ * ;= 3 ■-* 3 

liaillSallOl lla=lSel 



o S c c Si" c 
c 2 E DStt- fe 

S S c '^ E * .= ■ 



5 -g; 



S a, .E 5 



lip 



~ si s = 



Ks 






>-*™= .'^5^= oJioTr-g 

c 6 = EcoES Sooc— £>^ ■'^ 
... "S c S — 









SJ-o. 



I -l»2J 



,E "Ss eeS 
"gSI ■s " ? S"ro°£-r ' 

s-tsi oEg =2-e:i. 



SgllJ 



"lis 
0"^- = 
*-■£ = «= 









Sll|2il? <SS^|gs°;5 5S?lc|fs |S£SiS-|§S|ao 
$.lifiliy3^Sli.2Sllae£l£ll£ g|g:5iS Slefi 



Sa 1 « ? £ " •Sit' 

|j5aE. s°|r-« 1= i eS ^g.;gga' 




|S|| 

5S e» 3 = c^ c > 



* K 3.SW 



Iglll •5sli?111|r|ii||||| 



130 



Individual Returns/1984 



Iji! 

I w -o 5- 



IS 



lhi°l lllilillfil 

wts-^s.; £— tS3>-«_ ^>,c-o,. -^"-nw* 



£ 






iiss 



lis = 






8 liil SliSlf 













^1 f^l^lll 



5,1 i 



«2? hPlltl^l-sl: 






, p 5 "^ £ * 1 






ssl t s 2 _.; 









4 SoifiS 



Sills.-, 

0.0: o 



lllii li 



o S ■ 3 oJ2 oi£ 



Ssi 



3a. 

w 

E 






ilifilli 









*> c ° = 



?le 




So E u 

e£- £• si 
III lisijii 

!3?Si| Iff 

3-ocE— ..uc-iE 



illlil 

•ace 2 I 
• - * 3 , 

it! 






iii^i^iiii;fii 



legs ^Ti '-SIo^Su^* 



EES«>^ ■? = oSJ-o " S o „e 



o * c c c _ 

„ inW^S * ? £ 
c e C--C1 ^ « S 5 



ii 

?! . 



Si 2- 



'2" 
-■a 



I "si I 



= 2? ■ 






|||M 



3 S £5E 



i «l 



S|? 312= 

§1 H'Ht' 







""Si ilE 

^ o • c c <i i:» 

^«»jjg ee|| 
llilf- llfi 
sUB Jill 

2 III! 



°|eIP 

* - 5 E5^ 

J *- c c — ^ 
c o S^*r ° £ 

S 3<M •'O t 



;> • * 



-i- 



iEo 



5 1; qE c 



^Ji 



Mai 






§8 

||||l!||-sl 
3s 



_ S t O 3 o <J ^O. 
" , C ra --^ ni 2 (« 



iS 



IP? 






c > >>— c ^ ° 



S ? - ,2 SjiS E 5 



1=3 



^ S o u 



i?ill 



|E? 
ill 



< -o a.« 3 






— ega 3 =eo-af 






i~9E : 

IT ^ ^ <U Zi f^ ^ 

o-fi pet c-.x 

sisii at 
Hill SI 

s E p ^9 a £^ Ms s 



Di,?3i| 



So 



- y S O 2 






! o o 



,?gES 

— >> a-o 
_ o o * 









oJi >- iw S Sii,- 



3q 

!|! 

Ill 

ill 












j|5|f g 






S E? 



£ « o £ c 



1»^ 

4^; 



ilos 



2^ o c 
f^E^ 






K ■* ^^2 ° s S— ' 



o J) 5 



"■ S aj 5 "^ 

I III? 









' 3 S tJ* S ~" C 3 O ^ 3 ^ c 



E r 



I¥f1 



: o< c „ 
S 3 < i £ 

? 9 *! ^'i 









o . 

= 3f 

3 E-. 

Sou 

til 

S-f S 

jj ■£,!=£ 
?> I ° ^ 

N g * S 

tpSf 



l^slilLi 



l?E 



t 2 c c 

I III 



1^? 



II 



l|&? 



• • = 

sis 

c c o 

• s^ 

ED E ^ 






.■?sa 



IKl 



llllJi 



ill 



a ^ 

E *« 
si "~ 



In 






lis 



1^ ST E^gESg 

iiiiiiif|liji|,lii||l| 



lis 






a. s E-«; 

til 2*1 i 



sl-nn a n 



i5««5S?a~>S„:.E ig?s5S i sfSJI S El f|a: 

il'|8s;-ltrii-£-§l|--l-iilil^|:l|5 
?— r-"ilsi:ifiill" 












i:|||e|iiililiiil I liillli||iii 



is ^8 






Individual Returnsf1984 



131 






3? 



■g « c E Q.^ a 



'r|Ss3c|s 

cS cC3<u.C ^ ȣ 

ilii^^llsi 

m * ? ; 



i'^E 



5 c< 






"S-^csSt 







p o « o » 5 o 

-■n _ g 13 Bo = :t: 

^ jlU. C O g_; 0-5 

*« o • 
I oz<J £ 



SSI'S 

isis 






SjoiJk- O g£^w=<j. .10, 
a§|| CS S| ES E£ Ej 






= 8lisE ss-e 



» Si 



E-S 






3" !^ss. 



5 ro a.ai „ Si oo-a •- 

i!'-"ss|ts||5|||Sgsl5'i| 
65SllllU^llsfill2 



' re g 3 












;- O ^. ™- ™ « E ^ 

I — 3."D4'w."'^2"- Eyij 

"SojS; ojin^a) oCQ-* 

• *i* ,— »-qS 0.0^ Eo_c 






ESI? 



? E 






si "J = 1 

: UJ QOrf s ro -= 

l.ro.E^oE 3 



9 — ^ ^ '^ a> 0- 

||«j|g-i I 

I^S-SroSS g 

11 ill! 



3 ^o 



Eujb 



c r 

"S c 3 ^ "T " 
B raa..E ^ Q. 



ifll li 

° S c „ ij^ 

a>^T3 ro T ■«§ 

^ C 3-0 m*' c 

TO o^ " ^ o S 

m =* cEo E o c 
t £ S E ^ = f^ ^ 






Sbl> 



issss ill spi I 

llllilfill Illillll ? 



o3"S 



I sill I Hi I 









5 

^E- 






5:5 « J3 



CO 05 "-I . 



r3r: 00* u ° 



T3in- -oS- m.^mOE- 

II : : l«s^ ='-.! : 
5^6 s -til ISC';- 

SEE s Ji;-^-s|g£| 

!i£ K o = S S.cSSsiJ 



iE=f1 



£ E 



ID g ~ « S 
W s ^ o w 



CO ifliS 



|Essi-Ss 



aJ i!2 w ^-^ ~ ~ o *^ ^ " 



2e§|2 ajKEjS 



K E 0.3 ^» g "-oE-g S S«t •- = ' 




4!i||-"S8SroS 

P ~ I ro£~."^-* o^ 
S£ I "rogSE S-E 



SIS •S.EiJ -•« ^cl^B"^ =S5i roS« -o 



f.>= 


= «? 


fV, 


Ul- 


S'S 


• ■S m = « 


-tr « 


£«£ = . 







on 

of 
stha 

uleA 
age. 

this 


II . 1 


ependen 
interest 
income 
his mear 
h Sched 
on this p 
ptionsto 




ve to it 
or com 
earned 
re if sin 
d filing 
ro (0) 


^llilis 




Ifi^ls3 




5 cwS^j:*' iiE^^^PE 



132 



Individual Returns/1984 



4) ui 

n o 



D a 






II 









41 


2 


a 


s^ 


E 












Irf- 










o 


3; 


«> 



• o i 

1 £ 

^ TO 

O Q. 

0) C 



OO ■" 

^ o "- " 



-, (u ou 
oEg- 

■D C " 

C (rt « 






m g. TO 5^ 
-- a>5 



doj: w 

c — o 

J3 raOO 
_ £ 3 00 

^. PI 



o >>ij i; t 



^ iS ^ ^"* := = 



.■n li-OOO U 

U k- U O m < 

u >. u « _ 1 
>-J2 ^2o 



ii o 



n 0) 



'' 1 11 = 



v» 










1 

E 

J? 

O * 

§» 

II 

1 


2. If ^ou were sell-employed, enter ttie amount, ewen if a loss, from 

your self employment tax, see Publication 596 for more information 
twlore entering an amount on hne 2 If you have self-employment 
income tfiat you reported on line 1 above, ijo not include it tiere (Clergy 
and religious workers, see Publlcallon S 1 7 ) 


11 

sl 

iii 

111 

ill 

11 

all 


si 
If 

-is 

li 

!!! 

Iii 
"§ 

So 

ill 


If 
\i 

li 

ill 

wi 



iiMiNfi 






™ > c i 






>- U) S 3 " 3 < 






is 






"a* — 2^5; 



;3 I ^ ? 
o E J. 5.3; 

5t 5 S -2 * 
E S-* £- 

" E E 



E.^. 






:°ej 



S? 



IIP 



ES Hi 



;5."?^-5S, s .^f §300.0* g?8 -- 

■6 « c § 2 









fill 15^ 




III 



lili 






St5 


£S c 




P?t 


S»J 




i|5^ 






. e£ 



E 



=11 

3 — CL 



tea 






3 go 

^»3 



O o 3 

= ".£! 

ilii 
?lt1 



: E* E S S^SoS 
Eia,S£o E|5«r 

o«yio— _ «3 ^-.s '"- 

Da5(Dp"- <uS= *"'i C 

- aEiJ-S^ 5 C 



'|e1 



r?^r i 



J E 

fE,? 



: S*5 ="■« 

i £^o £=~ 

■ mi m r^ » 



« * £ 



UL 



^•o S— 5cn 



1 Is Jlls 



o * 2 £ 

a. c i" 3 



8 . ««» _f|| ^ 

S « ^ o - 3 ni O m -. > -i - T3 



la-' g±Ma iSfsSI ^ 

iS°= E i^^ 5 5? = • i 9 



e lip! lilllPIIM 

" «l^O% O O 3^ -^*; 5 " « O s ^ 



i^llllllllllll 
i|^|s-^i£"li||.?ll 

II llilililMfliiliil 



(ii 




5in +; 



e E 5«= . 

seISj 

C >>oi« _ 

■raass 



S= ^=(Ofc T3p 



O £ = ai? « 
1- I S B S IS 



i iS-SB 
S3 S?SJ2 

Sc -S"? < g££=^ 



J 5SS-,=-«o?! 

S— S,^^30oE^c* 

so =:>^~ — 5c^="i 

£>* |a,aioo3ni^c* 






5 ™ o q> 



s o =*^ s 






di</> : 






go I JO S^ ™g Z-t 



UsS S" 



S.E|^ 

rE o ' 



5|||l-, 

C 3 



ps ill 
I*- III 

Es* » I S 



=ic?PI>-£s2Ss;-£l5 £ 



? " a; 3 -DOC 



il' 



c»c— o »^2^*) *o:c 



52*1 
E C^ t 

o *g E 
SB-Ell 

X 0>£ 3 

ff< Jc 

ill 



lEfi 



III 






;£ S 

'G > • 



p «j 2-= « 

$ 3t:s ' 









2 « i2e-£ 



a e£ ax 

?So2? 



8< 



r ^- ' 

E 3 o ; 
3 fi iii 



S c UJ S 

2is Ss 

^ 8 o o S -r. S UJ 



- ° 5 












, --.1 *sci i^sc 

iS?:|2xt"!!??i2|^ 



Co-S- Car»> = FSOS:;c! =oS.p 

^511 |lf||||«o |l|.| 



= s K 5 

.1 S |S2 ! 



M 
■ 

S3<«fll;illi3i£Eli. ..3 :i 



_ 8X2 






>-.E o -£ 



=11 . 
issi 

o £ c o 
Ei=>E 



Hit 

• ui-Sg 
Si" Sf 



Individual Returns/1984 



133 






= 1 S 






^8 i i'l If i iilli I III |l I slil 5 is s|s 






alsli-l^g* ?■ 



-,s.£\ 



e « c e o_ = T, t 






in St^ 3„ 
•=2 = 8, 

s n, ^ = t; 

- — ^^ o 












Ml 



isl 



5£ o t 



z ^t 



SSSSS2 



iS,S3S5 I* 



3il?! 









5^1 



5 S,£tvi£.„ 



^ E ^ ° 



5 ?| =■! 

c ra (0 ° c S.-X; 
I o) m!2 c _ O) e 

'■=;= = 2 J 5 • 

E 'l^-^ ^ 5 s 3 s 

3 a! 5 » £ o (u S 

• — "- ,n o « -^ ■t 

* ^ S 5 ■? J; x" ? 

•icog.Eon)^ 



= 1 |5?Si.- 



■c£ ^< o ^ 5 c 



sill§-liili*l'iiPiSl|°PII^ 

i|f=ii^-4pilsi!li-^lli|iil|llHiii|r 



S 3 c-o S S^ 

— in o '^ -> >.— "= ¥ « , 



! --"I&S'S SE ? 

Mil -si I is I 






li^ 



S c -^ o * 






Is I 



t 50 2.4 e:S-£-s^ 



- i»51 



rel^l^St 



lltillllllllii 






e 
e 

eg 
E 

e£ 

.S« 

o s 
«g 

Mo 









jo^ £. 






= ■<=£ 



I ill •III 

I S C « ■ • = 5 



* E™ =1 c 4>±: C S: tS 2 



^£•■0X3 ■- 



*^ s ; 



12^5 anils'; 3^°° 

n.Eo3oS:CLR]niaS.SS.E 



^5 i!.l,L-. 



Tl 









S5 i 






.1 f 






'^*?^i^ llll lirr 






Z O JJ •- 

»- E "^ . 

2 ■?"- 5 



• I 

01 ^ «St;E<OQ. £ 

«5 ^ £5 1 I I I S 

JtT^ S I •■ u ■ 



,U!, 






^ i^ - ! S 1 1 ^ f" S° S' I 5 P i| 5 |o |8 , 

S= S£t23SS S S ESS Siii z z 






5^1-B 



o aa o ^ 







— o c.op 
fnii. 3 in 



111 I III slsiifll 

|i| 1% £|llllil 

SSS ■ <■ E£(- •*■ "•j=<3«i= 

lllitisi ii|H|ii 

8|ii-|ri|- iii|||il5 



co.t; 

si 









'is • Si s||S.2s iiE£=s|^Eii 
K>- 3 <E<^tii°-ill£iS£; §ii 



EEl &3 JirSifS J<5is§ i 









3 



*llsl-.? 



• II Hb • lii^laltli Pi- lip I P 31 lis s 
5lllllill5llllllirlll==tlllli!llSil 



Pi- 
sa? 



1^1 



'Ml''-' 



1 15 



is Is a 



I :i:|§ll 












134 



Individual Returns/1984 




5 a, _ 2P «! « 

•Si ^ = =S -S" " 
COS J.?°- E=:! 



lit 






11 



a; 



ll 



Ill I 1 i lis 4ii?*' 

•■SB S^ J 1. ^|-5 fSE* 



1*1? ■? «§e|-S?5c§ S^xS'^g 

I «iii fiiniiii mn, 

' 1 S *'2 =^ E 



■i? 



lisl' 



■Isiaiilifoilll? 

^JjJ ft>Sr;P """S »p<qo? 
■ S S -I "- 5 5 S 









S5 II 

55 1 1 

= g ? s 
o>:2 Si 



ill 



Si? ? 

IS? 3e\„ I 

«£« >. = -S * 

ffl s o £ -o « w a 2 

~ mW • 2 3 



g ja 



1 Sail "- 

2 b w-D 
5 S w « 
5 - o 2" 

S»2 2; 



Illllli I!}}il«f!|{ii|i|i ItlitlliiffliliPiiil 






£ ^ « 



E E E «j 



^J3I 



«2 ?i . '.MIsI I Jill t !llll 3|lsl 



S5 j.g i-a =■§ 
"^„ Ie? ^^3 "i 



III 



Ifli 






la 



ai 



° gES= II-52E-S "S 




Individual Returns/1984 



135 






" s * S ^ 



-^(bp E§ 



= §%'°~'Z^ 5o 









Hill 






°iE 



ill 



£5°- 



K (rt y i 



ilir 






= 5^ 



iE = 



£^! 




ii 



SSS-g ~! SSSiiS E"S" 



eSS 



c o 



f i: 









10 -o 

St 





















■nm 
















« 


s- 






















< 


s 




5! 


ili 






Q 












F 


s 


^ 
























^ 


7t 


S 


1 






II 

3 « 
M u 



01 

E 
o 

"> 5; 

5 > 

^5 



a "5 ^00 

= 51 II 



SS; 



- 5 c c 



^•lisiisiiiiiii.glit-i 



<U in 



u- Ei; 



= Ei 
-Si 



iifiti Ili2^ s||i| 5ilil ii lii^fl- 



— S « "i 3rt-£c 

t: J s § 






m-C^-i 




[ III nl (0 S^-^ ^ 






i$i 



E = a 






s ill, 






1 UJ«<» ; 






-^ 


?s 


«,s 


s ?» 


Sg 


g=^ 


io- 


*^=' 


sa 


= s^ 



sis 

Eja 






i 
11 = 



Jigs 



W5 U O O 



is=S -Ssse; 



■ o £ J 



EEuJ • 



= !!■ 



IIIJ 



5" = 'i 






5%25 



= S E ^ "S 



2 II 



Ms 






l2 o 1j 



i^r= 5 E"-E£ = i .;.o 






ilHi 



;iii 







136 



Individual ReturnsM984 




fs 



Jo|£ 



3 Si- !">. "E 






£ -S = 2-£ 5= 51 ' S - 

IIIIIBlslli 11 



o -a J 






: c £ ai n 



m — -C " 41 « r QO'O ? fi m 

Ei|ei!l|llfll 



i=? 






JC 5w» SI 3*-° ° a 






> =Sf, S EioE;-i6g 






1=1 IS^t ^o o^ 
— ^ — -- — = o> 




Individual Returns/1984 



137 







= M - 






■g;5E| |S = s. = a°- . £ Sf S 8-g 

ECgS-Ei" og-M-s^s-iL Si cS-z 5 2 

3sgs£i5 5:il2ili £ssga ii^l jsSilS <ss5 = al£E a5f|j.E = i ol 



E ? Eo ^ 3:^ cii 5- 



awn E 



CD & 



•US o^ I = 

£ 2 I s ci 





F 


-*■ 


9 


— 
















^E 


i 


1 


1 


i 


* 


























iSV- 






o 






II 


i." 


1 


1 


CO 










































u 













? 



ai 



Si ^* 






'£ In e^ c 
; » * > a; : 






>.-S Q- on ^Li=^ 
=* = * • o p ™ 5^ ^ 









3*- S m " >• 

si ^sst 






E J 






5 5 " pa IsfS -="2 

sis l^gs-EJazSji 









SS= aE3,aEE a: -sis j°«°s 55 5«=|8||j.ss53|| ^^|- ^ . f i i S . IS I . S . i ii 



ess? s ;-;;^a 






3°= S 



.?o; 



il!i 



ililiflii filii 



as ".£'' 






o o — 
- c « « 



I llllliill 



ligipil il I 






" 5 ¥ S ; 5 &S 



I E = kS1J=" S= e 

«...c>.ci|o|| l-si;^ e|s 






t 2| I 

i: w » s 3 









a o o 



5£ £6 



S " ° " « 



Eii 

2 a-: 



ai- = ■^ ' ■si'' 

ir'ssE £iS = ig-s :• 
fiSfi|||isE?s 



s|gf ; 







S|S 2=11 
?|1 ig«l 

S^Z. E >>j: » 
S? *T ^^ O £ g 3 

it 2 O— 3 DO 

SaSSElil 



Sgg 



Jll.<rt-I 



*^ 111 fl» 

(fl ■" ♦* 

i 3 E 






o rl 



III? 






" o» ^ a 

S^E is 



3 

3 gSg';-:i|£| o|s;SS-E«£Bt:t:- 






5 s. ||„l 



5= •;s«^ = t;"o3 
^■2E = l|aS!.. 

;; fi t ^-w o p s m cot 



•= 3-sX. 



is 



§Q 




ifeSs 



g.i 



» => O O M £ c 

^jSi:;? i S»|; 

— ">Q.S£2soS¥o c-.i=-t5T: 

— E S _ 5 c c . 



^— O a, 






°-?-3 E ' 



■5 ^ ^ " ""S E 



2 « E E 



E 



« £ o * o 2 r^"= zj £? c ^ o -^ c- >L^^ * £s£™ c^m 

2 I Js|^S5 eIII I i i||f ! 5S 3| i 1 1 

S^ocSgcootSaSu E out>o so " at 






esjs ^i 



c E > 






III" IPillsIf^ 
lip fp!t|lt|i 

«2g3Sg|ISsi.= SEi 



sSS%S^ " So = 

S2#!i^2 ■2.;2.i = |£ 

g^"5:= «sE„-o« 

=|£iEg |s£=^" 



rryover 
1969 

Form 




Ss-?- 






|2 2£ 


SSI 
1^^ 






Sizs 


5iSS 






Ss.|s 


S»|s 


Sf!S 






T3 >,< 



5EES 



^ 15^ = 



c:; 



III E| 



S E 



I lis i 



i|E.„ 
as? =2 






oesl^li 



2 n 00— S; 




138 



Individual Returns/1984 



i^ 



ss':? 



rill 






111 
ill 

l|: 

■^ >.CL 




eluding SectI 
Ion 

amount each ye 
se in your busin 
estment income 
ciation does no 


ml 


^ 


c 


M 




your trade 
a Federal 
Get Form 

Return, to 
the tax 




« 

1 




C 


Deprecl 
Expense 

You can d 
asseUyo 

hold to pr 
deduction 



J^l 



- t*.^ 



w oc—^'E ■=*■;; 



E o5 £ = 
=1 E E ^£ 




- o^o 



,0 % ' 



2 3 2 ss 



2-s 

^ VI- 

O E±: 
C So 



■" c o <= £ 



£ 3 3 E mCTl 

O0T3 *- a) ¥ u 

£ S 5| sS, 






"Sillii^lillilJ 

• E * - S » «■ 2 









o e-o J ja 



5^^ 



"- -52 a-g * S « E 



S3 5L| 

111 0) 



ill 






-=lllSi 



;1Je £s 



S SI a 
SS I,? °^ 



sfs E'i-:-! 



Iliiliill^iliiiif l^li|ll.H^i:||i^!||^Pptif|ll?il 



^itll|R|i||f!lllilii| 









E J E 

o 



ii ?e|;=S 

jtSe T3o£ftaiM 

can 9 ^^ 3 -= E 

2 2 o ^ E ° $ S-^ 



?! I if sip 



%i', 
'X', 



S a sEi 



„ E»rt, "Jul,, o'0~a)rr^ai >i(o-aT3-^j3 a"? 

? S£ SS-sf S = H >-»?S|so = = >• J^ Q.; 



>.!» a>Oi ^ « o is * V 
c£^ £ m3 J S-5 " o 

: ss|e iSt^icsi^ 




tegs ti§ii=ESsa.il a, 

ZivE'£;ac:aiaTX.ia.£5&v la 



is'=s=.Sa.% a: 



1^ 









ill 

sfl 



£ E 



I" 



s-o y ai Ej «c| 

S"^ ^ E E 2 = o S^a 






E 

1 1 



^ O 



Nli^l «^ 



(E 2 = S 



%tUS E£| 



i.ll 



< u 
5 " = 01 Hoi c 









s::|s8?s|gESE 

Sii^ESSu^JSgTsS 



"E 

o c 

; 51 



5 m E a) " * 

IJlHii 



E 4> -, o 



S 2 o q:£o £: 



El 

• s 



V 01 S 01 o 

5 c :t ^ _■ 
c <« ra o o 



1 « II 



Is 



111 V 

w « g Q. 
E iE 



^ g 3 O ^g 



»«E 3 



S S 

o|| 

S « .1; 
at V ^ S 3 w f 
S E o c w ^^ Z> " o 



ISSi^E^E SE 



o cH 
!^ E * 



I Sec 



E "^ 2 Ra 



.<S£. 



c 10 >- u «» 



lift 






1 S « ' 






iSE si; 
£ Sli 

E Q- a 



s • 

M u 
£ M 





c 


E 












ii. 









K 


0. 























c 


•s 


lA 

3 


a.oa 1 



..IJifii 



O o 5 « •£ c C'-o 

5slliiiii§!is||ll 

_. 3^-"o„- — 9— ."^ooS.9-a;aj- 



>■ ^1 



1 y w = 



• liE?|sfisl^|i„=„ 
0>isSKoS^iSsEaSt;5"3 



ij y 5 


Beginning January 1, 1985. any person 
engaged in a trade or business who receives 
cash of more than $10,000 in one or more 
related transactions may be required to tile 
Form 8300. 


, Hi 


» R 


• The section 179 expense deduction 
investment credit are not allowed fo 
"listed property." such as cars and 
transportation property: computers 
property generally used for entertai 
recreation, or amusement; and cer 
other property not used more than 
your trade or business 
For more details, get Publication 

Depreciation, and Publication 572. 

Investment Credit. 


Purpose of Schedulo 

If you operated a business ot practice 
profession as a sole proprietorship, 
complete Schedule C. U you had mo 
one business, or if you and your spou 
separate businesses, you must comp 
Schedule C for each business. Farme 
should use Schedule f . 


Deduct interest, taxes, and ca«ia 
losses not related to your business ks 
Itemized deductions on Schedule A. 

Report sales, exchanges, and Invo 
conversions (other than casualty or t 



i<?^ 



ill 

-= 5 ES 

5§ £ ei2 



iltlt 



B-^ 9 1! ' 



5 E E o 






= Sc 

III 
111 

too 
^1 



31= OS 

-> 3 C "0 

SSI? 
|5sg 

t|«i 



oSc c ■ 

I"!? If 

■S W)^ &-S C £ 

t| c S^5o 

spiles 

«o" --°o 

•"^ ^ i. 

3 05^ 



O C 4, 

sags 

sill 



.^°^ 



§13 = 
Mat 



* O X > 3 
O ai ™ « 2. 

^eSS? 



I|is=lti5|gi 

iiiiFiiiiilillil! 






5?^ 
u £ o) 

ill 



III 
si" 



--Jill 

3 aS c 3 

SS.2i!E 



|i| 

« So - 

3 Hi 



" « . 

sis a 
> «|iF 

♦* O ° c «) r 



= 1 ?>■ I 

fl- §1 1 

«? ^ S aj 

S « -E 






3 m 



It 

^ a:S 5 5 E i • f • s ; 

sl.sl.a a. of ! 



— — 3 ^ C Ti >, 

HJl?;i«^ » sis 



Individual Returns/1984 



139 



?«^^s 



S E S" « £-5Sxj 

. •JEi^lSi t-g 
^ESmS-^rS.E 



&«°«2 |-E»e|.e 



3TS "»> •«"* «J 









Ef£ E 



;££■: 



5 E E ' 

I I illill 



3 a flj E t 












E£i5 



■■ - ?H.E I r " 



£""55 = 



"^SS^cS "'J-cf Sii 






: Ess 

oui o S; c 
iS I" " 



fill 11= 



SE"ff!|goE 



2l||.-|l||i||g:-||S|«Sg^g|S^|||^-- S|||g.s>.|^„--i=jg£||||«gt Jlili 

S ifli^llS i^l|illElSa=^|-i£iilal^ s,iEl|llEgsjEtssli -s.iiE i rfsj 

0-^EoJi'^=SE 0^6SSg;5«.^aiti^35Smel-=^o (5 = = = -^ S^ <jj £tr "X F? " =>-3 " " - "i t S E " oo.>E 



3^-LiSS ©so: 

-"|"e1 E-2«2 
i E " E S « « 






ils^ Eo|EE|r W-ofSgaS?!! 



■* g s 

SEa 



Use Jill III g-=5 



515Eg£ 



-^-■; 



-I 5 

"•g s 

- E S 



alii 
r.E"s 



Si 



SSi 



?s-r 



o at o u ^ m '^^'^ ° 



^?E 



f^P :£ « a i * = 



5h!Eoci^ cl!cS 3jSe5 c-^ — la's 

eIiIi liiill 
I iU iliiKig = f i|l^ l§?i l^lis irsUjJ 



I Et; c-c"^ ^4 



s i ==8 ;il = = as-s u g|E S= 5=5^ =■?=€• sljis?? f'^ 



— o S S u. := £ 




1^ ^If liilliriili|!i^i^liiil|s§u°g|l?-f-ll!fl tss!2pl|°i::-ll 

as.sl.iES.ss.s ii|Ef=z- gilillsl I ^§l"ssllla5oSIII||J|||| 



J5 " "gSa K 


r busi 
lesses 
ment 
your 

from 
ploym 


£::3SE S ISiaE-g^ 


= ££gSS E . 


.SsSegES 




• 








^!!-s 




Z kS^ 






1- 


3 glf* 


c 


5 ls?= 


9ns fo 
leSE 

curity 
loyme 


sYouS 

he self-emp 
9.35% to 1 
7% IS allow 

om 14% to 


■S 3 » Q. 


Instruct 
Sched 

Social S 
Self-Em 


Change 

• In 1984. t 
went from 
credit of 2 
the rate fr 

Page 30 



i i« 



is ~j^., i— H X. SI. "i 



^■^i 



./T ^ 

0) ^ c o -S- 



— — — - «l*'S ™ * — w Q-a 



- m "3 



"SsicS =Htil 2E>,™ra„ 
Sg|S| S^^^™ §S"3g« 

■"*""" ~ «)'ccEo5t,_ 






0gT3 S 



E°'S'g 



S asgE e^eI" 

W^ "o°" si^"-''^ 

P a) OB*- 2 



%hh fill 5=-^!^ ^ £ 
l^ill "l|g|||=l s ill 

uiuiBmmi iiifl 

S'5e*s E is"^s-;"§s°- ^-s =f 5 
ssilll^-gsl^lfl'i^^il; 

■S ra 3 ? £ E ! 



■= is "I 'i'S 



CM 
0) 



^^§1 pal Ii 

= 5sg e Eir j£-' " 






cm' s c" 
** at 5 

si*: 



«•*- . 

« £ fi 
■o S,s■ 
5 c-^ - 



" SSS-S-B Se ""-Ss-S 

-=''i^gS°5'"|sE cB 

"■?=s.icg£s" M 



sill fslsl 

9 £ ^ ^ « 20 - ^a 



CM— m£ii,ccna,to. 



■a 5£S«'^i3 
^ uT w 0) ^ o o tJ 

■£ S^ — 'S'ro'^x 



^ - «, - 



«l^l t^sSSl 



O c 

2 = 



£ ECe 
o o- 



S S ES 



0> "L 






g2=Bii ?i;s£^| S i 



gSfziSsssEc^s^ a 

°IS8cSgsg J 5 ■="•■ 



^XTr; s =: S"" cm 3a 



Sse; 






S= g!3== " 

^" = 9 agss E 



o |2 o &t 
^ E- S-5-f 



a 5 ? S I g S 

if i^ i eSS 



DsS,! 



l£S js=ISlllil jS IsSlsst llsliss £..l.l?2 s.g. &s 



S - 5 = ^ g~-g i . = 



III llipli,ll ll i 



I li 



g|.|£-t|g=S2 J 

lip ills ?^: 



tsgs 






5iilllllllLlPlll|?|sl|f||||S 



^S.52^ |J ci'S^ 1= eJ 



*!i||ll|||il5llllili|iili 



l^iESl^- 






£ C OT3 o 



: " e s 



i^-- 
"! 



gr.»!5 a r !8.6S-9 






?— ^ 2 " 5 f^ T 



= g£| ="Sg° ^USSS gSa^cSSoSS-Eii f 

lig1?iftE:=|is "^iSllillPlf I 



■5 ■§£ 

ll! 



= c z.-s^-ll"^|i^ "f £«=-S-^ °-B^2%^v2^<i S g- =gS&E| 









g-o •-^■^tr'So", 



. -S I' "S E « »■ 




140 



Individual Returns/1 984 



I 

s l' 

E J: 



» * C 3 C= I 






3 E S : 






■ ra c c I Sis g^^Mg o Q.1 



c • 

>i 

1.1k 
V e 



nil E|8llif s'siJI 

iliifiitiljilfil 

jllfjiiiifilril! 



r^ils 









11 £ III 111 r 




o_ So E E ^ 



fillips! 



_ S — 3 E ^ 



5 E 



c c c -^ e ^ 



?°. 



5-. e^ 









SS E 






- E E - 

as la Ze- -SIsse 

ao||f§r|l^|i|||| 



Ei?? 



■ E|5 = 
S E £ J 



- 2° ^ §8 -s*^ 

'•.'^ Tl -"^ ?* ^ Q» « i 



^ c'J;^S «tT35 SSj=cOx3^^ g^;^^ I SEacosr-aiS'S 3«E-'- 



oa?-E 



» b c O "5 

- S "S S 



13— a 

^ 3 S^«5 - s £ S S "^ 






E S t£r; 

a ran w $ 



"III-' 



_ ^ w ^ o E E £" a o 

e?£2eS|ss 

4> :r Si,*- »,S ^■^ C 



-t 0) E 3 3 ■_! 

iSHIs||sii||||ii 



S • i » ^ 
« B «» ^ e 



•ills. 



lIS! 















-■^ u 



:ssi^; 



s * - • • = 
2 « • E — £ 

g g •- -gUl TO S 



iaitjssisif«| E|i| 









£ a,Bzw 

mil 

}lM!!l«i ?i^^^-^' llllllllll ili^ 







o 3 a i 030 



.--s8»SfEa 

> 4 



HV' 



"^S^SstEc 



• c ^ ' 



O « c xa 



- 3? ?2 



-, * • ^ jj - I 






-in " S kj 



•"i i'^. 



QO^E»4.^c=S>:^c2«liSt"E-=-5?,y2 
«^k:E*JSEls-S?E|ri£ES ?!•?■» = 



3 c S t = c ^ 5 

^.1 Ell||l|ai 








141 



142 



Individual Returns/1984 



l:ll 


flSs 


llif 
111 


im 


f 


mm 


III 
.1 


ssss 



I 
i 

^ Ott. 



• 3 O ; 

— £ o E 1 



s ™ = E ' 



• - X £ ■ 
= — • O i 

« o S « 

? °<i o. 
« o o c 
,j E " = 

" c •» « 

iSr E 



c •- 






III! 



1^1 






n«e«a «>oe>- N.Man 



S'SZZS ^^Sff aooot »«otO cxm^ 

?ss§ ssaa SSSJ5 ssss sis 

a « o iQ •-•wf^ mo« 
vr»»n okSoo •- — r< 

sgs: ssss 



^ n V iA lA ID 



-ai sisi iisi iiii' i^ss ssss sssg ssss sss| 

a*" "r«nK»<o Vh>r>.<e «*aie iO"-«-« wr»r>» «mtfiw wt^rwai foScftC 

, - = -- 1?-- 



!-i s iiii ills iiii!°~iis° s^^s ssss ssss ssss 



llll 



» * ? 



ot<no^ 2;p»S ato" lO*^* vacMin r* o 
fS^XE; SSi£S SS£S — ^f^P w»o>« los — v 
oooo oooo oooo oooo oooo oooo 






togtct wr.>on <o 9 •- « van^ r>. o n < 




aatta oo>-<- 



rSov C^S" 



Qooo oooo 



Sio» 






ssss sssg 



sSsi sisi sisi c?ci sisi sisi 

W «^" «y ri eitiri vi w f«' m' w n" w' w w ti ri ri Pt w (*" « ri 

isis ISSk isis isic i^ss ssssiSn'ssss ssss 

*.*.TT "t*."'.'^ ^•••i '^i^.".'' ••«» at»aa 5o — — ncxnn 

otMcaM MDMM Mrtnn mmom cxmnm Pfww'oi Inrinri n'nn n 



9 OOOO OOOO oooo 

o OOOO OOOO oooo 
Q oooo oooo ooo< 



li 



I"*? 

E£gs sisal 



s ssss sssg ssss 

•^. '*;'^.'*.* ••^•. •••* 

3g «> e M QMQM O IB O M 



oooo oooo oooo •- « r^ ( 

o • 

3KS3 $$S3 ssss £S?S 

oooo oooo oooo oooo 
oooo oooo oooo •- ^ t- o 



£Sf S !£SPS e®"© tooifto 

H 2 t * M m ►- O raiap-5 n wi r>. S 

OOO"-^ •---■-M Mnno n r> rt ^ 

M CO (0 c« ririeifi rieirifi o. « m p.' 

TC A ^ e r« m ^. S n X r^ 5 m S r>. 

. **. *t ^ "*'.'".'■. P" w M W « rt rt r» 



ll 

if 



is 

ll 
II 

ii 
11 

Si 

11 



II 

li 



Jill . I 






!► oe ^«) 



•tills is is: 



= • sss'? 



• <E 



:£ £ • 



addition to the amoun 
n Schedule F. you sell 
of (Dan asset used in 
le at-risk rules apply. 
nterest In an activity tc 
ules apply, and you ha 
vity for which you are n 
uctlons tor Form 6191 




• 

E 

e 
u 

e 


E 


se the accrual method 
when you earn it, not y 
t. Generally, you must 
mals and crops it you 
See Pubilcttlon 536 
and Methods, for exco 
ry methods, and howt 
tccash methods of ac 


s 

£ 
CD 

n 




> 


m 
• 

i 

II 

£2 


1 

E 


« 

•a 
c 
c 

CD 

« 


1 

9 
1 


s 


III 

lis 

OjOI — 




i! 

it 

-a * 


M 

CD 


1 

s 

9 

i 


s 

•a 
c 
■ 

s 

M 


E 
9 

3 


It, in 
report 
dispose 
which t 
of your 
at-risk r 
the act 
the inst 


1 


lb 


■ 
< 


IeISIIIs 

llliilii 


J 




I 


1 

< 


• 
c 
2 






ill 




5s 


• 
C 


E 


• 
E 





*=^ - iIeJS 



iJil ll^llj 



?lilisll u; 



E es 



o^ S 



c . SSj.^ 

|S|-6 sr 0-SS5 



5 lls^ r-i |s Is f 5 s 
I S5il s^ Is If l| i 

■ " t; E 2^ 






: ^6 -gswE =£ ig ££ 

i? Sl^lli EJS E« 



?0E=. I i 



: = Si"> ri? 



- c^«3 u e - 






> S^2 5 « » • 



S-E 3f 



■O C T3 ^ 



• go«2 £g«ia-ig J; 5I 



• O 3 J 



, a >, ^ j; " S ID— « « >. 

roc c S £ = (SO 5 = 1 



E 3 co^ c E 



m w >., - g g i: <i ^ g E 



•■5 •'-=2? ^ = 

""S*^— £*" S ^E 
° 5t- Et 5 S-oj 



55- 1 

i:f i 



* «> -S 

^?!5 = 



E og 23i*SS 



i" 






I^f^l- 






||I=S||£1|IS| 



'•Zi 



3 
£5 



=SSsi£|ls,S^£ 






3S 

E S 



il!i 



= — O a 



2r = 



1= " U D - I. 

^^ 1*1 3 a, . E« 



Is 







•I ^1^1 -J 



Individual Returns/1984 



143 



sll 



Iflfi 



Sll 

,1 



sill isii 1115 "§l.s.i??.i 

eieic^m nmmn ririnn nnnri eiririm 
s3t2 S§E3S 

^ Oi Ci Oi OoOO 

SSSk SSSS SSSS.SgSB SSf! 

cmNcvw oJwSirt cortrtw <^.".",'*. *.*.'*' 
nm mm m rim m rim ri ri mmmm m mmr 



|SSS ssss 

S"ooo o'ooCj 



ssss ssss ssss 

^iou)c0 4pr<kr*-CD cooto)0 
eeoo ooo'cJ" ooo'>-" 

ssss ssss ssss 

« V u) m w (p r^ r- co ai o> Oi 

SSSS ssss ssss 



CM V tc n Q N ^ CD CO o n ^ oxpom vtocoo 

•- <«j w * o r* «o oi o («i « "3 in CO m a> O •- c« j 

p* ^ O r- « o lO n oKocuoi m c\j oo tn >- « •» ^ 

(DcDOv- OTIOCD0 civ-r^'^ to to <jt r- m ^to ^ 






33 i 



V ? V 5 w. 5ij 



SCO (O (B eu m CO >- «■ r>. o o (D o) 
■) uS r- to o 1- cu ^ ui ifl CO O) o >- 



ss sss 






n^cn^ oS^Or- csj^^or^ o^-cy^ <or^o>^ 
')(D<oco co<o^h» ^h^t^t^ h^Acoco CDQcoa> 



1 jift CO 



m a> CVCM co?^v r^m0?O 
oio>oo 00c3O_ o_c>o«-_ 






sea ecsoc 



300Q oaae 



llll 






llti 



m ^m ^. 

S3 is 



•immm mmrim mririri 



03a>010 OCM^CO OOOC^^ to 03 O C^ ^(DCDO 
ao^CN ^io<Dt*- roo^cv <^^<D^* mO^OCM 

V S m lo IT) ir> m m loiDiotD cotococD coioi^r- 
cm" ■ " ■ 

a 



SSSoi S<x£S SSoo OOOO oodo 



' T-'WN« CiCMWCM" «WWN 



CM oi N oj N ru CM~ n N cm n cm cm 

i^^OP* matnn ocoeuoi incucDm tz^S^^ 

r- di t- cv ^ o r>~ a> otM-a-m i*.o>ocu Jt'^'f^S 

gm ^ CO CM i~ Q 01 CO r^ CD m v co cm •- OA 



r*. w O r-. f^O S 



^.<00^- co*eor^ c 
Oi^Acs ^c«Jc2» I 



minvco CM ^ o oi coi^om vnw- ooior^ 

(D w o >- CM o ^ ^ in ID t^ ca *o--(m c^ co « m 

CMCMP3CO rtt^c^rt mmmm m^-vv v*^* 

cm'cm'ciTcm' cm' cm' cm' cm' cm" cm" cm" cm' cm" cj cm' cm' cm' cm" cm" cm" 

cMineO'- ^T-om omcMio » i- 5 r^ Q ^^ S 2? 

axnmen oood 0000 ^.-^^_ •-.•-.--.--. 



..| 



III 
.1 



§111 



SgS| 

ssss 

MCM An 



ssss ssss ssss 

vAuiB « f>- r«. naia>o 
i«.'r»"i«»"hir ^^^JK^.'■ ^•'^.'^^(o 

ssss ssss ssss 

9 V in lA V w r» r«i c> oo ck (B 



isss ssss ssss ssss ssss 

}i~>-c« CMntnv wiainw (Of^r^co oocDcno 
i a> to n a>a>Ba> <Da>e6to <sa>0Da> osnoDO) 

jSSS |S|S |S|S |S|S |S|S 



ssss SSSS ssss ssss ssss 

Or^i-^tM CMtOCTtJ ^«rtlO» '^'^'^* f^*^^^ 

ssss ssss ssss ssss ssss 

oo»^«-_ CMCMc^pj «»'»inu> o>o>r^t^ 1*1^*1 
at ^ ot ot aioi0)a> <jt a> oi a> a> o> 9> o> o>oioia 



llll 



Mn5 ift 3 









i?f. i 



ssss ;sgK ssss 

CMCMCMn racscoo m m m V 
cm'cmcm'cm cmcm"cm*cm cm'cm'cm'cm 

!-!■!•!• I!-!!- llll III!- llll 

iSSS ssss ssss ssss ssss 



3r^So 
cm" cm' cm" cm" 



wOi-cM t^fioio f-ojOTp "-cMMg micr-co 

co^oiO m Oi oi a o>a)d)0 0000 0000 

?§3S SSS2 s?ffis assis ssss 

v,^.^,^, '«'9i5in iDuSiqui ifSiniOic <2coSS 

iQmi-cn f^ lo (5 1- 01 r^ ij> CO »- 01 p^ iQ CO ■- o> N- 

SioSS SodJS SdJSiD 3J3co(^ '^. '^1^. *^ 

r^ ID o •- CO ^ <D r^ oi o CM n in o CO o) T-cM«m 

ST- rt ^ ui ip r- cB eo ^ CM Pi ^ lO CD r* o) o t- CM 

_o_c56 £>5oo, o^.'-.'-. '-.'-.'-.'-. '■.cM^.". 



CO O ^ O) CM CO Q '«' CO CM IS O ^ O CM tt) O ^ ID CM 

a T- CM n m o n 01 o cm n in <0 r^ O) O cm co 3 to 

coN-f^f^ f^h-^-r^ cDcococo co_©cD^o> o>^Oim_o> 

oin^co cM«-o» or^ioio ^QCM^ of^r^ 

^ in CD i^ o oi o o "" CM n 15 loffir^a; <Ji * o >-■ 

S"- Q^^f^ aocMCO incomO! "-CM^in 

r^ CD A o T- CM V in o r^ m oi o CMn jio 

ojcMCMCM C4 am m mmmm ortcov ^_^_^_^ 



1 



IJI 
,1 



ssss 



m3. '■ 



ssss ssss sss 
SSSS ssss ssss ssss ssss 

Soi-t- WW"". 'Tn"! •1^**.'^ *^*.«1 



ssss SSSS ssss ssss ssss 

o<->-rH r^ncov ^nino aor^r-cO cooiAci 

SSSS ssss ssss ssss ssss 

5 o ^ T- c^cMnn vwAin Sar>^ A«o>a> 



ssss ssss ssss ssss ssss 

O"-^"-. CM cMc^r>"ff ^lAinio •i^'^. so "1*1^*1 
««>a>K) wcottTio ct>(e<Dis a>B>«>« loaitOf^ 

ssss ssss ssss ssss ssss 

5 O r- ^ CMCMnn ^vtnin v<>r^i<« s<(>99 



I »««« ««>«« < 



m 



II 



^dl 






5i=S. >- 



III 



idl 



illt^ 



m^ §|-g| §|s|. llll llll 
siji i.s|.| |5|.| 1111 nil 

ii£lil|| llll llll i.lli. 

im llll nil- llll III!- 



=1-11 III! llll II!!- llll 

|S8S SS|S |S|S |SSS llll 



'^.V.-eD lOCMOiie coQt^ eS £3 '^ «i ffi E 
£3^^ ejcoco* irtSiot- coScno 'iS'SiJ 
Srli^i-. r-.r^p»i^ [».r^r*K r- r- r^ « o)»«( 

siil 5ii§ siii iill |l|i 

SgaiasHlisisisliiii 

El 



111 
I 



Ul 



mi 

■a 



iff- ^ 



sll 
,1 



llll llll llll llll llll 

§§!! g^lS |!§g iSi^.ii 

-^ ^^ ^ *^ Jf«^M m^Hnal ^fla«1«l ttnol 



S5i«slS£§§3nsl?gaai 



slsl ii.ll 5.11?. llll III! 
6ii§ Ssss. I.R.S.I llll llll 
S25S SSS5 ssss ssta a;s 
ass5 ssss ssis §58? stss 

»V5^ v_v_*^. ^iftinin irtiAirtiri inininm. 



SSSS ssss ssss ssss SSSf 

SS!r-S SSco* ^rirtin* wr-r^S so* wo 
w'cm'cm'cJ" cm'cm^^* w'JSS*?' "JJ2S! 21"22 

|S8S |SSS |gSS |S8S |S|| 



sSSK SSSS :sis» s^iisss. •2Sg 

Smcbcs SSa>S oioicnoi t»o>o>o> oiOiaxS 

iill |i.i|. s|.s.?. i.t.s.i. im 

Sill£SSscsSgs5slsii£ 
SigisiiiilisiilSsis. 



il?sSigiliSiil?iii.|i. 

aaotof oiflicMA a>a'o>o> nrnffo* otano 

ill? §?P. l?iS IIP. llll 



il?||PI5i|ili?i|i|i 

tnMW>H> iftirt«iB iftinwiift ««ointft inun«> 

llll llll fill lip. llll 

n'lAHim ninwtn «*«)«» wMirtin MWtinm 



SSSS ssss =sa§ sSife SS52 

SSinin KiSiqaS cotoociS obnSwo »»p>._f-. 
««»•- •IDO)^ ^(OS'T 3t?2rt ^SSiui 

ssss ssss ssss s.s.s.s =.^.=.s. 

Spi^oi r^mco"- oiMnto i- o) ^- iQ Ci;S5'^ 
"5« So-CM CMQae fists S9S = 
CMncMN C^.eortco (orfc^co cococort co^.^.* 

s?ss ssss SSS2 SSSS ssss 

SStOcD QbcOO<D Sffl'--.l^, f-.**-.^,^, ^.'^.■^.'^ 



ssss SSSS.SSSS SSS| S|S| 

o"<--cM cmSco? wifitnS 'o.f-.'^.* **.*.*l 
rim rim riririri ririmri ririnm ^ JJ J 3 

IP, IIP pis IIP llll 



3>OI 0>«0>A o>o 



ssSiPiislililSSsSSI 
&£ ssis ssss s£ss isis 
ills SsinisSlis§S Iill 
sSSIsisSSSSSSiisSsii 



°--|| llll llll llll llll 
IIP IIP IIP IIP 11.11 

«f««v «•«» «*««'« «««v «««« 



PO-- — CMCo3 1 



0000 000 

uM ^^ llll nil III!- 

iisi sSis ilii isii isil 
Ssi§ £"SS ?5?? c?5i iSal 



P?IIPiiP|SP.IIIII 

eeo'o ©"o'oo" ooo"o oo"o"o 222^ 

g|SSSS§S§3gS|SSS|S|S 



ooo'o eooe ooe 



eo'ee 00 oe 



iiigiSiiSISisiSiiii 
ISssSSSEcsSiissSSsi 
!ss§s3sss|;|§sg|ssa§ 



IP| IIP IPIIPI llll 

■■Tp^'rCh. rJiCh-'is: t^TfTKrC pJ^r^h. p.r>h>«> 

IIP IIP PP IIP IIP. 

rCh^t^TiC Ki«.»^K rJKKhT r»r>r»t- t-Kf-r* 



fl 



144 










Individual Returns/1984 










1 
1 


i 

a 

1 

< 


III! 




8.999 7,206 10.955 6,360 
9.018 7,223 10,976 6,377 
9.037 7,239 10,997 6.395 
9.056 7,256 11,018 8.412 
9,075 7,272 11.039 6,430 
9,094 7.289 11,060 6.447 
9.113 7.305 11,081 6.465 
9.132 7.322 11,102 8.482 


9.151 7.338 11.123 8,500 
9,170 7,355 11,144 8,517 
9,189 7,371 11,165 8,535 
9,208 7,388 11.186 8,552 
9,227 7,404 11,207 8.570 
9,246 7,421 11.228 8,567 
9.265 7,437 11.249 8,605 
9,284 7.454 11,270 8,622 
9,303 7.470 11,291 8,640 
9,322 7.487 11,312 8.657 
9.341 7,503 11,333 8,675 
9,360 7.520 11,354 8.692 


s 


9.379 7,536 11,375 8,710 
9,398 7,553 11,396 8,727 
9,417 7.569 11,417 8.745 
9,436 7,566 11.438 8.762 
9.455 7,602 11.459 8,780 
9,474 7.6W 11.480 6,797 
9,493 7,635 11,501 6.815 
9,512 7,652 11,522 8,832 
9.531 7.668 11,543 8,850 
9,550 7,685 11.564 6.867 
9,569 7,701 11.585 6,885 
9.588 7,718 11.606 8,902 
9,607 7,734 11.627 6.920 
9.626 7.751 11.648 6,937 
9,645 7,767 11,669 8.955 
9,664 7.784 11,690 8,972 
9.683 7.600 11,711 8.990 
9,702 .7.817 11,732 9.007 
9,721 7.833 11,753 9,025 
9,740 7,850 11,774 9,042 


§ 


9.759 7,866 11,795 9,060 
9.776 7.863 11.616 1077 
9.797 7,899 11,637 9,095 
9,616 7.916 11,858 9.112 
9,835 7.932 11,879 9.130 
9.854 7.949 11.900 9,147 
9.673 7,965 11.921 9.165 
9,692 7.982 11.942 9.182 
9,911 7.998 11.963 9.200 
9,930 6.015 11.964 9.217 
9,949 8.031 12.005 9.235 
9.968 8.048 12.028 9.252 
9,987 8.064 12.047 9.270 
10.006 8.061 12.066 9.287 
10.025 8.097 12.089 9.305 
10,044 8.114 12,110 9.322 
10,063 8,130 12.131 9.340 
10,082 6,147 12.152 9.367 
10,101 8.163 12.173 9,376 
10,120 6.180 12.194 9.392 


1 

1 

8 


9 

i 


Illfi 


Ifl-I 


t 


ill 


III 


38.000 38,050 
38.050 38.100 
38.100 38.150 
38.150 38,200 
38,200 38,250 
38,250 38,300 
38,300 38,350 
38.350 38,400 


38,400 38.450 
38,450 38.500 
38.500 38.550 
36,550 38.600 
38,600 38.650 
38.650 38.700 
38,700 38.750 
39,750 38,800 
38,800 38,850 
38.850 38,900 
38,900 38.950 
38.950 39,000 


39.000 39,050 
39.050 39.100 
39.100 39.150 

39.1 SO 39,200 
39.200 39.250 
39,250 39,300 
39,300 39.350 
39,350 39.400 
39.400 39.450 
39,450 39.500 
39.500 39.550 
39.550 39.600 
39.600 39.650 
39.650 39.700 
39.700 39.750 
39.750 39,800 
39.800 39,850 
39.850 39.900 
39.900 39,950 
39.950 40.000 


40.000 40,050 
40.050 40.100 
40.100 40,150 
40,150 40,200 
40,200 40.290 
40.250 40.300 
40.300 40,350 
40,350 40,400 
40,400 40.490 
40,490 40.500 
40.500 40.550 
40.550 40.600 
40.600 40.650 
40.650 40,700 
40.700 40.750 
40.750 40.800 
40,800 40.850 
40,890 40.900 
40,900 40,950 
40,950 41,000 


m 

1 

< 


hh 


1- 


7.859 6.225 9,695 7.310 
7,878 6,239 9,716 7,327 
7.697 6,253 9,737 7,345 
7.916 6.267 9,756 7,362 
7.935 6,282 9,779 7,360 
7.954 6,299 9.800 7,397 
7,973 6,315 9,821 7,415 
7,992 6,332 9.842 7,432 


9,863 7.450 
9.884 7,467 
9,905 7.485 
9,926 7.502 
9,947 7,520 
9,968 7.537 
9,989 7.555 
10,010 7.572 
10.031 7,590 
10,052 7.607 
10.073 7,625 
10.094 7,642 




10.115 7,660 
10,136 7,677 
10.157 7,695 
10.178 7.712 
10,199 7,730 
10,220 7,747 
10,241 7.765 
10,262 7,762 
10.283 7.800 
10.304 7.617 
10.325 7.635 
10.346 7.852 
10,367 7,870 
10,388 7,887 
10,409 7,905 
10,430 7,922 
10,451 7.940 
10.472 7.957 
10.493 7.975 
10,514 7.992 




10.535 8,010 
10,556 8,027 
10,577 6,045 
10,598 6,062 
10,619 8.080 
10.640 8.097 
10.661 6.115 
10,682 6,132 
10,703 8,150 
10,724 8.167 
10.745 8.185 
10.766 8.202 
10.787 8,220 
10,606 8,237 
10,829 8,255 
10,850 6,272 
10.871 6.290 
10.892 8.307 
10.913 8.326 
10.934 8.342 


1 

1 
S 

1 

1 


Ifiii 


liiJ 


8,01 1 6,348 
8.030 6.365 
8,049 6,381 
8,068 6.396 
8.087 6.414 
8.106 6.431 
6,125 6,447 
6,144 6.464 
8,163 6.480 
8,182 6,497 
8,201 6,513 
8.220 6,530 


i 


8,239 6,546 
8,258 6,563 
8,277 6,579 
8,296 6.596 
6.315 6.612 
8,334 6,629 
8,353 6.645 
6.372 6.662 
8,391 6,678 
8,410 6,695 
8.429 6,711 
8.448 6,728 
8,467 6,744 
8,486 6.761 
8,505 6.777 
6,524 6.794 
8,543 6,610 
8.562 6,827 
8.581 6,843 
8.600 6,860 


i. 


8.619 6.876 
8,638 6.893 
8.657 6.909 
6.676 6.926 
8.696 6.942 
8.714 6.969 
8.733 6.975 
8,752 6.992 
8.771 7.006 
8.790 7.026 
8.809 7.041 
8.628 7.058 
8.647 7.074 
8,868 7,091 
8,885 7,107 
6,004 7,124 
8.923 7.140 
8.942 7.167 
8.961 7.173 
8.960 7.190 


1 


i 
ill 


III 
.1 


35,000 35,050 
35,050 35,100 
35.100 35,150 
35,150 35,200 
35.200 35,250 
35,250 35,300 
35,300 35.350 
35.350 35.400 
35.400 35.450 
35.450 35 500 
35.500 35,550 
35,550 35,600 
35.600 35,650 
35,650 35,700 
35,700 35,750 
35,750 35,800 
35,800 35,850 
35,850 35,900 
35.900 35,950 
35.950 36,000 


36.000 36,050 
36,050 36.100 
36,100 36.150 
36.150 36,200 
36.200 36,250 
36,250 36,300 
36.300 36,350 
36,350 36,400 
36,400 36,450 
36,450 36,500 
36.500 36,550 
36,550 36,600 
36,600 36,650 
36,650 36,700 
36,700 36,750 
36.750 36,800 
36,800 36.850 
36,850 36.900 
36.900 36.950 
36,950 37.000 


37,000 37.050 
37.050 37.100 
37.100 37.150 
37.150 37.200 
37.200 37.250 
37.250 37,300 
37.300 37.350 
37.350 37.400 
37.400 37.450 
37.450 37.500 
37.500 37.550 
37.550 37.600 
37.600 37.650 
37.650 37.700 
37.700 37.750 
37.750 37.800 
37.800 37.650 
37,850 37,900 
37.900 37.050 
97,990 36.000 


i 

1 
1 


Ififi 


1 


6,602 5,385 8.435 6,322 
6.619 5,399 8.456 6,338 
6.638 S,413 8.477 6.354 
6.853 5.427 8.498 6,370 
6.870 S.441 8,519 6,366 
6.887 5.455 8,540 6.402 
6,904 5.469 8,561 6,416 
6,921 5,483 8,582 6,434 


6.938 5,497 8,603 6,450 
6.955 5,511 6,624 6.466 
6.972 5.525 8,645 6,482 
6,969 5,539 8,666 6.498 
7,006 5.553 8.687 6.514 
7.023 ■ 5.567 8,708 6.530 
7,040 5.581 8.729 6.546 
7,057 5.595 8.750 6,562 
7,074 5.609 8.771 8,578 
7,091 5,623 6,792 6,594 
7.108 5,637 6,813 6,610 
7.125 5,651 8,834 6,626 


' 


7,142 5.665 8.655 6.642 
7,159 5.679 8.676 6.658 
7.176 5.693 8.897 6.674 
7,193 5.707 8.918 6,690 
7.210 5,721 8.939 6.706 
7,227 5,735. 6,960 6,722 
7,244 5,749 8,961 6,736 
7,261 5,703 9,002 6,754 
7,278 5.777 9.023 6,770 
7,295 5.791 9.044 6,786 
7,312 5.805 9.065 6,602 
7,329 5,619 9.086 6.818 
7.346 5.833 9.107 6,834 
7.363 5,847 9,128 8,860 
7,380 5,861 9,149 6,866 
7,397 5,875 9,170 6.882 
7,414 5.689 9.191 6,898 
7,431 5.903 9.212 6.914 
7.446 5S17 9.233 6.930 
7.466 5.931 9.254 6.946 


i 
3 


7.482 5.945 9.275 6.962 
7.499 6.969 9.296 6,978 
7,517 6.973 9.317 6.995 
7.536 5.987 9.338 7.012 
7.556 6.001 9.359 7.030 
7.574 6.015 6,380 7,047 
7,593 6,029 9,401 7,065 
7,612 6,043 9.422 7.062 
7.631 6.057 9.443 7.100 
7.650 6.071 9.464 7.117 
7.669 6.085 9.485 7.135 
7.688 6.099 9.506 7.152 
7,707 8,113 9,627 7,170 
7.726 6,127 9,i«8 7,167 
7,745 6,141 9.569 7.205 
7.764 6.155 9.590 7.222 
7.783 6.169 9.611 7.240 
7.602 0.183 8,632 7,257 
7,621 0,197 9,653 7.275 
7,840 6,211 9.674 7.292 


lii-i 
1 

55 


i 

III 


III 


32,000 32,050 
32.050 32,100 
32,100 32.150 
32,150 32.200 
32.200 32,250 
32,250 32,300 
32,300 32,350 
32,350 32,400 
32,400 32,450 
32,450 32,500 
32,500 32.550 
32.550 32,600 
32.600 32.650 
32,650 32.700 
32,700 32,750 
32,750 32,800 
32.B00 32.850 
32,650 32.900 
32,900 32,950 
32.950 33,000 


33,000 33.050 
33,050 33,100 
33,100 33,150 
33,150 33,200 
33,200 33.250 
33,250 33.300 
33,300 33,350 
33,350 33,400 
33,400 33,450 
33,450 33,500 
33,500 33,550 
33,550 33,600 
33,600 33.650 
33,650 33.700 
33,700 33,750 
33,750 33,800 
33,800 33,850 
3>,650 33,900 
33.900 33,950 
33,950 34,000 


34.000 34.050 
34.050 34.100 
34.100 34,150 
34,150 34700 
34,200 34,250 
34,250 34.300 
34,300 34.350 
34.350 34.400 
34,400 34.450 
34,450 34.500 
34,500 34.590 
34,590 34.600 
34,600 34.650 
34.630 34,700 
34.700 34,750 
34,790 34,800 
34,800 14,6$0 
34,690 34,900 
34,800 34,990 
M,8S0 35,000 



HI 



i 

m 






• _ a 3 



S i^ t 
£ o- a 

Se S. >■ 



III 



= |i 

o£c 



Illfi 



III 
.1 






Im^ 



(is* 5 



III 



J <s « o <o CM a « o o CM o ^ o o CM co^oo 

><^cov ^vv_v ^inuiin lOinincq cdcococo 

ScM •- Q o) CD r^ ioin«n cm>-oo> nr^oio 

in K ffi O CM ^ <0 <D O CM '« to <o Ol T- C? W) r- 

4CMCMCM evn n ri mri ^ -^ v«^^ iflioinm 

; fs.' Is." p.' (sf r«-' f"-" r-" ps' fs" Is." IS.' h.' r-' p.' is.' »..' fs.' rJ r." 

- 5 to 0> .- 5 <0 O) •- T CO • •-51001 •- s rs. .- 

-Aaio csKOf^ r~ <B 01 o cm A « in f~<Daii- 

1 in in CO <0 (O CO to to to to r<. ps r- rs. p^ K N- rs. a 



iOiton QtS'' comc^oi cpwor-. ^i-ou 
}a<-^ incotto •- n 10 (p aocmco iAr>-3c 



ssss ssss ssss ssss 

O — — (M CM n r) tr_ IT in in 10 «> p>^ p>^ « 

SSSS ssss 






|SSS |SSS 



S|S| 

ssss 



SSS* 



n •- (<'^9S 9^^ 



DCOtO (0~ to CO to I 



I cDi^ lOin 

; cO_co5_5 



C5OOC0 cOOrtcO 



CM rt jjr in r>s d X 

^ o rt CO c> ^ ^ 

^ 00 CO 4 *5'5QS! 

ftSoS o3oo 



CO c>^^^ ^^^ 



s.s. 



SSSS SSSf 

ssss ssss 



ssss ssss 

wAinS wrs.r^«o 
* w to «>' (d' «t e o 

§sss |SSS 



IIP- 
ssss 



CM IT to O} O CM 'IT <0 C 

r> CO co" CO CO CO CO CO c 
OtOi^oi OOOO i 



is^s 3£s; 

i in in in tiitiiaiti 



cer-OM 
(m.cmcmS 



*o to rt o CO o o rt 



rt rt rt ^ rt 



Ills isii ps? 2??l =aSI 



ssss sss§ 
ssss ssss 

OOi-^>-^ (MCMrtCO 



S|S§ SSS| 
|S|3 |S83 



nil 

ssss 



S''9 <9<^*3 0<0<N« 






£§!§ iiii 

I r^soio j-cMco^ 



>oint^ •-tnoco r-i-ioo n r^ »- 10 < 

Sufcp 5*9^ «mo>F- oQCMrt • 
^OcD C04>0>0> 0>0><3>0 0>00 0^ c 



coArs Aoc4« inrsAO i 



I CO CO CO co_ *_ *_ « 



ssss ssss ssss 

o — ■-_ f^ cH " "^ ^. ". "l "l * 
S CO S S S CO S S S S CO CO 

:sss ssss ssss 

> o' o' o' d d d o o' o' e e" 



SSS| S|S| 

ssss iss's 

|SSS |S8S 

ssaS sss's' 



*S^2 S S *" S S''~SS ■" S S 



I CM f o o> CD ps 9 tn 

I CO o CM CO int^ot'- 



:3iSsS$S^3SS 

)3S,- ,-,-,-,- ,-,-^cM 
rV*"V W*V W*V 

|SSS g$Sg ^^§g l^^i ;i3f 



SSSS S|S| S§S| 

ssss ssss ssss 

5 0_ — --_ CM_ CM S n « »_ * in 



SSSS ssss 

p^fs^ps'r..' rCr^isTcT 

SSSS ssss 

e o) ps_ rs^ B >■ A 01 



isii liis ills 
sisft lis? ISiS 

lOio'inM' nio'iniA m'miAio 

SAcpr^ «Ao<- CMco«3 
_?irtco_ rtco^_^_ TT ■*.■*. 

^33* S93S SSSi§ 

CM CM rt CO CO « con (0'«** 



"iri^lO h^OlO^- 



III! III! 

Q CO 4> CO CO O 9 



SSSS ssss ssss 

o. '-^ — c^ CM n n 9^ ^_ Ji tn S 

§SSS SS|S |S|S 



SSSg S§S| 

ssss ssss 

»«rsr. StoAot 



CMce^Q cpcMO* QcocMo vovcM *Q«g« 

0C30 00.0—. —.'-,'-,'■. — .cMcd«ij cmNm^ 

iners« SP'-CM n^Mco rs-mao •-<••«< 

•-Ainr^ 5n«id socm^ <o3oa iQrs.9r- 

0_ O 0_ O O »-. »-, --_ --, S Cj CM_ CM CM CO C4 rt CO B ^_ 

SOtnt' ^lOOiQ rs.-iO» CO^^IO » « h. ^ 

_=gi stss ssss ssss ssss 

»'u>'inn itiitiioio to'tfiicin' io'iou}ic tffieieio 

ssss S«;S£ ssg; sssc ssss 

T*.^.*". ".'".>'>". "l**"''.*. *.*'*'.'^. '^'.'^'^.'^ 






ssss ssss : 



!.?|.||!.:.||||l 

8SSS ssss ssss ssss ssss 

O 1- ^ AcMcoco « V A n « w r- po 2«e9a» 



ii§s ~gs£ gsg^ ss.lS Isll 



lominiA lOioioin mmintn • 



om ioi0ic« 



w9tf>v 0909039 OOOO ^^"^^ *l''l^^ 






IIII IIII 5.|l.l s.||| S.5.SI 
<^S§* ^f i^ ssss ssss :s$s 

« 9 A in iniAioio m«<oo eoBS rs- r*. rs- r^ 



ssss ssss 

O — — .CM c^Heo_« 

illl IIII §111 sill S3§! 



ssss ssss S8S8 

wSiaS «rs-^S wi^*^ 

8*«<»« «•««>« <•««»«» 

(MfMM CMMNCM MMMM 



rt«£r- <dS^5 ^"J'^S q*-*? «E3* 

Ci(CMfM<M_ CMtOcO_rf to CO to S *, * * ^', ****_ 



loiotfiio loiOMJin 
inuSiqS 3«S<o 



cd33S od^3o> 5ooo 
o'lnioio lOMioio' M««itf 

sill 5?2I E.5Sa 

CT o w p> owwto mftnn 

ssss ssss 7898 

«Op-psK rs^ •*•_ Is^ rs^ noAtC 



SSSS ssss 

O --_ — P^ 1 ", ", '. 

§S83 SSgS 



l§l§3§l||S|| 

mmmm' mmmm nrfS^" 

C« CM M (M CM <<< M (M C* N M M 

|SgS |S88 gSgS 



Individual Returns/1984 



145 



•Eg 



2 5 ™ S 

C/i o £ 00 
T? -o u> c 



« III 






m 



I- JD . 
£ n o 

= 11 

Hi 



o> is 



U (T 3 





•5 




sli 


gggggpgggggggg 














a 


V 


M, ^-H^^r^MN A<V«5«BO 




f 


1 








i- 


^ 








a 


</> 




*############# 




1,1 


11" 






J 


p :+ + + + + + + + + + + + + 




























2g 


¥ 






•* ri r^ M ra 10 ic o rC «o A 1 














Xc 


^ 








of 


3 




















^ 


Si 


88888888888888 ! 








11 










Si"°" = 22SSa5gS§ : 


N 


"S [ 




U 


■£sS 




25 




3 
1 


511 


-S22 


|i; i 


to 

2.300 
4,400 
6,500 
8,700 
1,800 
5,000 
8,200 
3,500 
8,800 
4,100 
4,700 
0,500 
1,800 
8.300 




-'"" ° 


_ _ _ CM CNj m ^ u> CO o 










ggggggg|ggggggg 












c 














^Is 


*m" m V le te o (m' «n »' m" eo n -> ui ^ 




•^ 










3 
• 












ci 


############### 




g 




















fig 




+ + ++ + + + + + + + + + + I 




c 




Y 


M-4ir)mmHHrvminr>(ninm 1 












assssssKssssss 
























S 










1 










» S 




II 


8 8SS8SSSS8SS8SS 




» ; 




ll 




















X 


1 ^ 1 


SI 




a 










V 


« ^2 


eS 


S§S888888888888g 




? ti 








& 






csjfO'^iDCOOCMincomco^-.ai-. 


<n 3£ 


f £e; I 















ci i 




SSSSS§SSSSSSg 1 








o 




t^r->toaiO'-m<rtte9>Otot^t4 












































ID 












« 
» 




^#^##^##*#ae### 








lis 












o ;+ + + + + + + + + + + + + 






^ 


£ 


T 


sssssssss§sss 








■s 


















































■b 




-• -< n 






















si 


8g8S888S8S§8g§ 








^ 


II 










M 


T^ 






1 










is 




















•o 




So- 
li 1 






f 




f E 


OOOOOOOOOQQQOOQ 




a 

i 


IS 










= if<i O 






-S 












s 




















oooooooooooooo 




C 
























o 




















* 


o 






















■o 


% 










s 


w 


s 








r 


>. 


rn 


g§ 


############^# 




£• 


M 




«(MWte«tMin(on«ocMio(fto 




3 




m 


o 


+ + + + + ++ + + + + + + 




3 














« 








tMVOfv«rwr»ts(iv-HO»ioiD 








■ •» « -H eg «■ w' «)■ 0» in m lo" cm" 




•o 




aJ 








!; 


3 










w 




3 








« 




i 


ll 


§88888888S|888 






A 




*: 


II 












S2 








>> 


1= 


C 


II 




m 




» £ 


a E 


eS 


OOOOQOOOOQQQQOO 


£ 












« 


!5« 


4.^ 


.?§!= i 




in 


& 


SS 


3fe 


=£S; S 






1 



III 



Jsll 



sti 



If 



?. 5 



SJI 
,1 



llll 



?Jf i 



III 
.1 






Iff- s 



III 
,1 



Sngn in r^ m t- ^looo 



^ ^ <o « ^«wm — ^ 



CO r^ (O lO ^ n CM •- Q (Tt (D r- <o in 9 n i 
CMOJCM^j rtrtrirt w^^^ ^ ^ in i/> 1 
0000 0000" 0000 0000 1 



o •- c\j n « in 10 r^ cDOiOi- om ■« in tc 1^ is o> 

SEDiso cN^wai qNKi*- 01 •- rt ui >-- ® ^ o 
CD <o 1^ 1^ K r^ i^ oi n CD (s isaicno) oi o> o o 



SfSS S!|S| S|S| 

h-'f-Tr-Tr-T r-rJr^r<^ f^l^f^r^ 
ww«« WWW wvww 

|||S gsgs §|gs 



gSS| 
g|gS 



||S§ 

III! 



: SMS 

• 0000 



o o o" o 



0000 0000 



iM 






rw r^ r- r^ oS cs 3 • 



So^S 



(NCMCUrt 

^ o> o> Ot 



Q ■- c« n 5 uj » r- « O) 

sss3 lias ss 



5 ?sS5 



3 



SSS _ 



10 (O O) Q 



liis 

||gS 

55? 3 



sssi' 

S3SS 



3333 : 

ill? • 



sgsg 

3333 
§SSS 
33 3 3 5 53 3 



iili 
siss 

iili 
3333 



r- C^ Xt<0 Soi--(5 






sss 1 



ISf^ Sc 



[3 _ . 

I Ot Qi Ot ( 

sill i 



--,cM_cacv, 



nVEi^ 3^oi5 Sf-ftT- 

•irtScT^ w*.*y. **.*"> 



do 00 dddd < 



I ootSd 



SgS| 

5555 

§a|s 



mi 

5555 

im 



mi 

5555 

iisg 



sgag 
gsgs 



iili 
gsgs 



g^«« 



r.«Da>o —(Mn^ 1 



do" 00 0000 0000 0000 0000 



;sss sgsg sss| ssss sgsg 

>^^r4 cMf^r^^ vtnmip ior^^v cDOtixo 

S ay m ay OtDOOCD DOflOCd'cD ttCDCDO) CDCDODOt 

rwww ««w« wwtiti w««« «wv^ 

isgs gs|s ssss gsgs gsss 



cosine h-cottiQ .- (N m ^ u; 5 r-- eo 010 — cm 
ooaoDco o>ffiO)0> 0000 o^---- •-^•-tMCM 
oa<sd dddd r-'»-'^'^ ^^^^ ^^^^ 



•-ittoa) v-^tco) i-^tooi <-*Tiooi i-vtoo) 

(OiDQtvi in r^ S ^ « IS S o (Oin r>- 01 CNssS 

OS woo 00.0—, ^. '-.-".CM cMCMwtH Pirton 

CD n ai<o CM V> m r<j cd m •- co ■«■ i- t^ ^ eg •- O a> 

^c<^3 co5>^c3 vtDCDcn «-rt^tD ©qwq 

in in in in inio<Dco cc <£ to 10 i>~ r> r» r^ r-isiscs 






sssg sgss ssss ssss ssss 

o-^t-^tM wnnv «ini*>* <er>;i»;« gooiao 

ww'jw vvov wwSw wwww vvv'» 

ssss ssss ssgs gsgs ssss 

S O •- •- CM CM r? c^ V 9 A 1/) ic«ii>-f>- ncooboi 









SSo 5o 00 

n" o' o" o" o' o' o* 



^m oi o •- CM 



r>_ CO CD 2 E 



JJ O •- '»■« e 



10 CO 01 o CM Q> in CM m in •- n 'V •- i~- v oh-mo 

cM'^inr- a>&cM3 Bh-o>3 cM'«iflK *OQ3 

iniA5),in inSne isicop-, f*-. i^. i--. f--. '^.*®.*. 

o 1- CM CO ^mepP"- nator- CJco^m m^coa 

ace cp Q CM ^ m o ocMior^ a><-nm i~~ a> •- c^ 

inin^ CD91P10 r^h-f^^ ^cotfo cDttAOb 

dddd dddd dddd dddd dddd 



sgsg sgss ssss ssss sgsg 

o«-i-^c< tNrtco^ wiftinic cor»p>-a> ojacDC) 
WW ww« «««w «■ « * « *»«« 

ssss gsgs gsgs gsgs ssss 

50'^'-_ (MC^Bn *j«*in_ *,<o'^'*. •^•'.^t 



S3g 






SI- CM n ^tnicir^ CO OI o •- cm co v m coi^csa 
Q CM ^ ticpQCM -VtOVl-r- m tA r- Oi ^Qiof" 
^ lA in in ^inSco iciocoi^ r>. r^ r^ r^ tsnioci 



>9Q9 oooQ 0000 ooee 09QS 

loAo tnomo ineu^O i/)oioo inev>o 

>>---CN( cMc^FlQ vmintB ccr^r^oo concBO 

i Oi ot at ot ot at o> ot oi ot ^ ot ot ot ot ot at <r> o 

I ^ "3 V wwwv WTiww vwwv «w«in 



n^ c^Kp^S CM^ioee Qcu^* ^"-QB 
M CO CO CO CO * v^ ■«■ 1 inininin incqcitai 



•- Ij CD A r- ■V 10 ot •- 'V eg 01 1- <« to a> 1- 9 CO a> 

5?-S* S m A in inuSS S'^.^.'*-. '*:'^.5S 



S K a •- SSr«-5 "-S?* »OCmV cDDOTi 

iDcOGoai oiatatoi 0000 O'-'-'- .- •- cm c 
dddd aiddd dddd dddd o'o~o"c 



i-CMCO VIOCOK mSQi- CMCOVIO tO t' S> O) 

>j CM OJ ncotOco rt ■* ^ V ■WW in in inmu^cD 



ssss ssss |§S§ SSS| sgii 

wwnw www^ •» ■» o V wwww www 

|SgS SS|S |S|S §3SS gS|S 



o" d o' o' dodo' dddd dddd dddd 



•-QID01 ■•- W CO 0> ■•-■vtDqt ^ W CD « r- v ig 0> 

cp CO o CM in r>- CI •- wcocoq coiAr^oi cm ^ >o to 



CO CO a> CO CM o> in CM coin^co w 1- >*- 3 oi^coo 

Si^ CO o c^ CO m t^ BO o CM CO in i-~ * O cMcoinr-- 

COCOOD OSOJCJIO) fflOOO 000 »-_ •-. '^'^•^ 

§»-cMco winioi"- CD o) o ■- cM^win cpt^mo) 

IS O CM '« CD CD O OJ ^ (~- OI •- CO Ul r» Otr-mtti 

atOO OOO"- •-■^'•-T- CMCMOJCM cmcococo 



sgss ssss sgsg sgss ssss 

o>->-M CMtocov wmmiD •or^fv.S osoiaBO 
to'to'coco cocoeoco' riricoco" mrimn loco'co'w" 
wwww wwww www wwww wwww 

ssgs gsgs ssss gsgs ssgs 

So*^*^ CMCMCor* w_w.*>rt iwr-^K^ Sw^oicb 
wwww w3ww Swww w3ww ww35 



146 



Individual Returns/1984 



£ E 



^ f 1 1 1 1 i s I 



Eui jkq^^S'oi'^E 



li°»|8 



If I I |l|i| 

°2-5 ^ Sin ;x 

it si So si's,, 11 
5ai5 I 5S a 



3 

1 

3 

■5 
1 


J- 

r 
r 


S2 5SgS=SS=Kgg»S=S 


s 


1 

i 


la 

1- 


117 139 111 IV 
13) 163 in 1» 

i» m iv lot 

113 ;0' ?I9 730 

JOi ?46 «i) !f? 
no ?M 2?9 ;9i 
334 383 398 310 
348 299 316 338 
361 316 333 348 
374 333 380 383 
387 347 366 379 
399 363 383 398 
311 377 397 411 

333 393 413 438 

334 406 437 441 
348 430 443 456 


K 


1 

1 
1 




32Sg25sS2S5SS|=sS 

SS 2Sas2 5KS33 S3SSS 


2 


ss sasss ^sSSk sSsss 
3S S^ass sSSaS asSSs 
SSSSiSSSSKKaSSiiS 




1 
• 

1 


l- 

1- 
fe 


s=a55SsSKSsKSaS3S 
s=5Si=s=~gZ=sS5S= 

SS ~ = S5K SBSS2 gS = = 5 

siSSSSSiSSsSsSSsS 

Sa25 = S3SSSSS3S3S£ 


2 


1 


J- 
fe 






i 
1 


fe 


3= sss=5 assss sssa* 

= S3S = 3SSSS£5~5SKS 


2 


1 


1- 


SS5gssSS=SaSsSS=5 
S5»=S==ga5;5 3=Si5 
SSiSS«=sgg=SSaaaa 

;~zi;ss=£SSBsSs?? 

-;2 = SESS=SS5ss=5e 


a 


i 


J- 

a 


Si5S2SS5=S=aSasSS 
ss =sas= ^aaas 2saKg 

S2~?=iSSSSSnSsSSa 


2 


1 

5 


1' 

fe 


ssaiasszssssasssg 


S 


1 

1 


r 
fa 


SS =a = SS SR32g SSSS2 
25 15=33 5iSSS=J33£ 
2S S = ^3S 35»sS SSSSs 
3S S32sa s^aS^ 2glSs 


=1 


1 

X 


1- 

r 


=s5sSgSSSaK8;~t53 
= «~5Ssa=SsSSsi;5f 
=5s~SS=RS=K===£as 


B 


1 
1 


i- 


Si -SsBsSSSSS 55531 
S5s~S3KS5=Si£si55 

'* "=i;SS SSSSS 3S3S§ 
Sii-iiiisSSsKsSaS 


- 


1- 


1- 
fa 


H? =~2^K Ss5k£ SSsSs 

s;^ 33SS= ~5SSs aSSaa 
-S5SSSS8gsSS5SlaS 


2 


i 


t 


55 Si;S5SSg«a==5Ss 

SS 5=552 ISSIsbSSSk 
2S!5=2=iSSg=sgSiS 

ss 5=555 R2~5S siSSs 


S 


1 
< 


1- 

15 


=SEs=S=Ssa~=SasS= 

SSSSSSSKKSaSSsSaS 
SSSiS=SSslSaS5=3S 


S 


X 


1- 

L 


~SS53s~sS3=assaas 

25 3SS5S 2KSKS =Sa2^ 

sss5S5gS55s=3£as3 
sS552?i2=SSSS2«£a 
as =55z? 2?32g s^SSS 

ES *s555 333S5 SKSg^ 


2 


1 


r 


gS-i5 = B-s;55sg*S5 

SSiii~Ss£gaS5SsSa 
as ^KSKS =aa3= as^ga 


2 


1 

< 


1- 

5- 


S5E?35SSS2S2S3SS£ 

3Si5E*ia=~5SssSSK 
5=i 55=15 =5i^K SrsSE 


S 


I 


i- 
i- 

u 


2S2i52=5H=S5gSSS3 
*S553S2sSS==Sa£S2 


■H 






Wlii'ilSilii'iiiii 

% ^=s^s ~5aus 25kk3 

liiissi isisi iisss 


7.' 




1 
i 


:s!llliilS!l'lllll 

is sissi ssiss iisss 
Ss ^as^= aSSau SSSSs 








s'siiiiliiiiiilii 

isiiisiiiiii siiii 


is 

P- 



||3 i 



1=1 3 5 S«l S 
Ii 1 I ill I 



tfl IllsiiS 



I I 3 2 11 



1= ilisiJI 









Is II lal I 



5"flii|l|l||!|HI flll^ 



?"s = i355ill^ 









I Ml Ii s I? s T= s I 

Q,_UT3£'=£^T3ra „. a, 1) O o 

£0 Is' ^ p s s| i si ? 



"5 orE r5*S S; 



3 „ ^u 






o o 5 < 
CO 3 c r 

> -D Q- : 



eS 



,2 II 



« 

o 

« 

E 

o 
o , 

e 

« 

e 

k : 

n 
111 

CO 
0) 



El^o 

£ S -3 



llli 

is 



0000 



sggg 

e o g o 



0000 



sss 

o o g o 



0000 



O O Q O 



O Q O O 



0000 



0000 



O Q O Q 

in o m o 



0000 



S8Sg 



OD as o) se 

o g e o 



O Q O O 
in O m o 



gsg: 



0000 



s s s s 



8e o e 
mem 

SSSg 



o g o o 



sss-s 



o o g 
O in 5 

ge o o 
mom 



0000 



igSS 






CO CM l£> 0^ 



5 in S d 



o g o o 



SSS! 



CD CM <0 O^ 



0000 



0000 



!SSS 



OQOC OQOO 



0000 



0000 



igSg 



S£S3 



) O Q C 

) in 5 u 



0000 



0000 
O in o m 



gsg: 



0000^ 



00000 






0000 
O m o m 
O O -■ •« 



gags 






o g o o 



o g o o 



0000 



Individual Returns/1984 



147 




35 ssssa sgsss ggsgs 
- S=55S SSSg= SnSas 



•3 sss=s sRsSS asisg? 

55 3?2sS sSsSS sSSss 
^2 ?s?55 SSaSa sssSi 



: ~=»S3 SsSSS sSSSk 

■S 2^53? SsS^S SgssS 



i =3=58 SS5SS as=~3 
i 5ESSS sgSSS 35585 

: 2?sS3 S5as5 SSS5S 

i C^Sv^O ;^?SSS rvSK^I^ 



3 =3SS3 






1= SKSSS =gsss ^ggsS 



?B s35a= ssjss ggsgg 






gl ?=?2S SSS?§ s2SSS 
ii ssiss isiss sssis 
SS 2~=s= sKsss SS533 

**|X »»***«*«*« **v>w*«»vt <Ai^H4tA*A 



S3 ggfSS 



SS 2S3Si 

3 SS2S5 5SSSff SSSg^ 



SSSSS 



I - 









!5 HsIk ; 
!3 !?!!:!:£3 : 















3K 5S£ag 
" SSS3S 






as sss: 






ssg 



53 SSS^S 






§!§§§ §§§§§ 
siiii iisss 



I . 



5 =SkS* 






S 2553£ 






: 5S33s 
5 SssSS 









SSES2 sSSSs 



3 Sg^s: 






523?¥ SSsSs i2sS3 



i§§i§§§:. 



g mil 

tS m^Eam hhmSs ssssS 



52SSS SSCSJ 



t ? 



i SSSSR 

35 z?==ll 






E 3 

5 I 



g2=S3l 



KSn« gSSs3 aSsSl 



=sag£ 






sSsSS SssiS 









S3 feSKST 



ss;;5 






S5SSg 



S3 2S5SS 



S331 






assss 

SS33S 
KSSSS 

s=asK 
sss=s 



^S^3S 
a3SS3 



g §§§§§ 

S 2- SEES 

g= !??rr? 



g§§ 

\ 33331 



g§§i . . 

sisii 
§»Saa §d233 



S3 



lilt 

si I I 



III i 

til f 

??s a 

illll 

t S"„ s-B. 
§98 1 



II 



'3 S| i 



148 



Individual Returns/1984 



< 
o 

o 



II) <o 



|£^ 


t;^ 


2 


















c 














s 




o 


* 






s 




E 








H 
















c 
















3 


p 












£ 




































3 


% 


b 

3 


s? 




C 














-C -jj 


c 








^^ 


E 






.t: 


_g' 


o ;ii 


(D 


O 
















c 








^ 


3 ']!;' 




>, 
















XI 




< o 


Cfi 


s 



CO 



3 n O 






"Set: 

ouc£ 









^n g- 



t 5 S t; 
^^6 2 






i=t- 



ii 



Si 

S5 



= |S 



3< E 



i°KS 



- 1 



lllill 






:: H Q. r 



Iti 



5- S = E = 

<n C £ o >. 



In 



J. 

il 



l! 

il 






0) 

ce 



>2 

) > 
i'o 

; c 

'|g 
St 

is 






t 

GO 



DD 



an 






<0 ** c" 
c I 5 






r£ — 3 » 3 -C 

g ss|l| 

3 ,1 S. = 2 S 

.=-•■3 ia -S-s 



-i .S a ® o 
c oj a ^ £ - 
^ S S a X j3 

DDD D 



-* ^ -2| 



■sill 53-^ 



T3 CQ CQ 

Inn. 



O ^ ^ TJ 

5 ° ° £ 



<DnE 



a.S| 

(A u. e 



M 



lU 



m 

its 



S I 



2-c 



56 



° 5 

«» o 

-2 ti. 






a S = 
in CS 



II 



3 - 3 



■; C "- 



■TJ i_ = 



<A u. a u£ 



Individual Returns/1984 



149 



0.3 



• -i r? 






« o 



s* 



< 
e 

o 

E 
.0 



o 






?2 
E - 






1|2 

Co2 



r 

n 

a. 



5.1 



Ig 

O N 

g c c 
c J 

D. » a 

S O M 

= 11 

a O 2. 
» -7 o 



C S 6 

QUO 

* .0 -a 

•J t* t. 
•^ c a 

-- 6> 

•a (i: t 
■2-- g 
t « "^ 

9 D 





E 




















?! 












e£ 




•n 












n 
















H M 






-H ?l 



li| 

S s 3 

as § 

o 2: a 

>1 (3 o 

III 



g9 6S ^ ^ ^ 

Tj- KS C4 T-. O 
=^ CM C^ M c« 



o 0000 

B ' O O C C 

^ g o o c. c, 

3 > CM -"T (O X 

CO 5 '^ "^ ^ ^ 

,1111 

O O O O O 

I o o o c — 

!• O O O C 



00000 

L O 0_ 0_ C3 C~ 
' o" =M rf CO c 






■- I 



C^ CM CM CM e 



o C C O : 



i o o o o c 

o o o o o < 

' 0000c 



— c 
c ^ 



s s 






< 

o 

o 

s 

o 



6 S 

ll 

(0 

c " is 
o o £ 

2 5 -a _ 

i r r 
CL a a. a. 



« ;;:; 

■5. o 

s 

u (« 

5 s 

3 o 



i 1 I 

1 = 1 

•a S g 

g " -x; 

2 £ 2 






X I o 



CO 



il 



o « 



2g 
11 E 



t2 ^ s 

a, -S.E 



^ a CO 

o « =< 
0:500 

£ -,?o 

ilil 
i<3.F 



I i 

O U 



CM ii 

^ c 

01) c 



2 


1 






£ 


c 
a 


■B 














c 


$ 




« 




a 

3 


® 5 










£ 


^^1 



2 3 



i 


< 3 - n 


-* 


w n * 



III 



III 



150 



Individual Returns/1984 



y o 






>, >. >- 

sll. 



5 5 2- = 



£ S 1- _ ^ 

ill ill 

. — C _* ^ s aj 



S E £ = 



c = 2 S 



c c 



3 3 3 3 3*3 

c c = c o s Q , 






3c I 






CS O 



c5| i^i 

sis! gl = 



a. fc, c 



Mao. 
a c o 






- *^ 

111 

— — o 

C 3 i; 






^ O 



= = - 



« a Q 



= 6- ? 

EZ >* 

Is s 

1 2 -z 

U i 

11 I 



2; 5 



t-'C 



3'X 



W j5 « c< 
E 



CT5 D 



; E = 



o c 



?.>i 



3'- 






o c 
^ a, 



S^ 



III 






-so 



3 a •- 

:Es 



III 

.E8«- 
I 55 S 



FslJ 

13 O c - 



E? 



sl|i 

Cx. > ' O 

o ga £ 



: I e — ri 



:GS.£l 



a, 


B u. 




s? 










^ c 












So 










a^E 






^"B 










5m 














c 2 






3 * 


I « 




>.« 








o-c = 






els 












C" ,2 




























-^'5 


J «2 



00 ■= 






3 * a, 

ill 

^ S - o . - 

- ^ ! 21 

i « £ 

: J-5 





jj 












-?n 




























iri 


ECO 


w'S 


c g 


= c/; 


jC ^ 




Sa 










|S 


&i- 


1 S 






- = 












eS 


^^ 


■^^ 


£* 


£S 


^^ 


S| 


II 




ii 










■i^a 


Q-^ 




'/:_j 


So 


a& 




















SS? 


^^ 


S ** 


E-E^ 


ss- 


S 1 














O g D. 
O 2 3 

>. E o 


3 (0 
a, 










ll 






2I 




!:? 




&1h 


•n ° 






>•£ 


^ 3 


f^l 


•0 


<- 


m'^S 


F?^ 


^■^ 




= " s 




^"0! = 


V Sit; 






J; 

III 

£.11 


— c S; 

m 








g 


















g? 


















sS. 



■ ^ 01 



Eo 
o c 



: E «! 



O 

cr 

CX) 

m 

d- 
nn 

fN 



V o 
Z (0 



1 



's ■; 



M2 iS 



O 
O 

O 
O 
O 



*** 


rt 


* 


in 


« 


rs. 


« 


















g 


a 






d 






a 


-M 






E 


2 

■0 


£ 


■ 


rNi 






5 


i 
















E 


te 


i J 






1 




is 
1 i 


'1:: 

} 


3 




.2 


• 

s. 


is 


ii 


1 


ll 






i 




s S 
s .5 


^ 


Is. 


1 


■3 
c 


to 

B 


1* 
1 5 














'o S 


1 


.-?? 


B 
S 


%. 




S = 












< 




ll 


1 
i 


ill 

Sll 


1 

3 
CO 


to 

1 


11 

li 


«i 


•n 


* 


lA 


« 


r^ 


« 



1 a 
§3 



s 2 • 
i| 
■J ^ I 



< u ;£ S 



± 






I' 



= 11 II 

• wE o P 



I- 



-J o 

,^ i-o 
« « 5 



Individual Returns/1984 



151 



CM 












i 








;3 


i' 


X 








^ 


3 




3 


* 


i 


J 












O 




« 




E 




o 




u 




c 




■o 




c 




« 




•c 




> 








Q 


s 






■u 


£ 


c 


£ 


n 


S 










0) 
















e 


E 






1 




1 




m 




« 


5 




s 


a 


■o 




41 




f 




U 




M 


















^ 


S 






?• 






1 


1 






5 


1 














f 


? 


<X 


Z 



riS 



™ o ^ 



_8i 



C 01 OB 



0«c 
























i 


^^ 








i 


1 


^ 

ooc 


1 




1 -m,^ 


C 
























o 

s 


1 


Co^:)" 


S 




1 


























t 




"F= 


• 
































o 




5 






-. ^-:^-~;^-^v;. 


^, 




^^^ .- .-^. ^^. ^ 


.-.- ^ ^-.---.-.^-.->.-.-,^...- 


., 


^-,^- 


-.-. 













3 






1 














^ 












o 










^ 










00 


ai 








m 

C4 


s 


ift 


s 


1 






















A 












A 










A 










A 


A 








A 


• 




_A 


o 

5 
















"5 






















■s 










s 


^ . 








3 


JC 




^ 




E 
















i 






















7 










1 


E . 








^ 
ra 


t 




s " 




g 1 

11 
















■a 












ra 










5 
.2 

1 










8 
■s 


E ■ 








E 
ra 


5 

i 


88 

11? 


is 

it 

■a CNJ 




- 


R 


■C 


•^ 


m 


V 


H 


« 


rs 


s 


s 




-° 


5 




5 w 




a 


^ 


IC 


1^ 


o 


~, 


s 


1 • 'i i 

i ■ a i 




E 


- . 5 . 


■ o 


li 












at u 3 

g . i S. : 
s -r « i : 






o 

1 








ill 

Cm;; 




r t^ 


°9 


1 A 

1 1 


5 














1 
1 




1 


b 

o 








o 


T3 

2 


5 3 o 


li 








!iM 

K „- 3 ? ? : 

^ ^ E g f : 

fiiii. 

1 « ^ o 




ill 
SI 1 




1 i 

IIa 


: « 
: s 
: = 

j1 
: 1 A 










CI 

t 


iioi : 

a, -9 fi g. : 

mi i 


1 
1 


3 

i 

1 

II 

5 ^ 

11 

t E 

as 
11 


3 
6 
1 . 


A 






5 

1 
1 


2 

o 


S3S 
555 
III 


If 

si 


1 

o 
o 

§ 

1 


1 
< 
i 
< 




> E 
I 1 

A 


s 


ill 

in 

1 i' 
s is 

ill 


S) lis 

til 

^ sis. 

3 5 S Se 

^ 1 "S 1 s 
- £ £ £ t 

il> _ C3 O a 
■S S £ 
5) a « ^ c 


■ o 

:i 

' ■ E 
• £ 


s is 

5 £ n. 

as,: 
aa E 

ill 


iaf 

'■■5 ¥ 
ill 

ill 








c 

c 
o 

E 


tiii 1 
nili 

§ 1 sit 
s llll 


x: 
x: 

£ 

c 


II 


ill - 
i|l i i 
111 ; : 
III : ; 

i 2 S : : 
IIS • : 




1 
§ 
1 

i 


1 

E 
1 


O 

s 
1 

1 


— C 

II 
S E 

t; - 










S Is 




-~ 


M TT in 


ic r« <o tf 


o 


- 


2 2 2 


i; 


!£ 


r»oo 


W 


gss S 


s 


s 


ID 










































S .J f 






























= 2^1 

xili 


1 

1 


ill II 
is lilt 


og2 

Sill 


11 4l: 


f 


1 
ll 


j^ CO 

llll 


Jl sill 






II 
IS 


II ifii 


ii 


1 ■£ = ! 


s. 


1 

1 




152 



Individual Returns/1964 



, 






s 


^ 




3, 


CO. 




? 


Co^" 




n 


■^ 




u 






X 


n 




1- 




** 




c 




» 




E 


Is 


>• 


^? 


o 
a. 
E -^ 


« 


111 ? 


Sf, 










7> S 




M f 




>• S! ' 








S 1 s 

o 1 f 




» u! ° 




<« ° i 








m 1 J 




o ;; A 




O 5 




Ifl E 


3 






° s 


5 


C A 




o 




** 




n 




♦* 




3 




a 




E 


■S 


o 


% 


o 


1 


o 


S 












£■ 




E 








« 


o - II 








g£ ll 












?|'^ 



i E Q. E 
o I S o ■ 



1 5 t: 01 Q. 1 
; E S= I- ' 

■ ^Ie^^ 

'Si!:: 

- ui in • -- 
1 So £ * o i 
1 5 o „ ^ , 

iSiiil 



■ c % S £ . 



c n 



■ 5 i 



E I E ™ 5 









o 


















o 














n 












^' 






o 
















































s^ 
























M 




















































































c 














1^ 






« 






w 


in 


«e 




















s 




F 


^ 












































S 








1 


o 








«i* 








w 


F 






B,£ 




















^ 








"^ 






S^ 


m 








A-' 




















^ 
























































IP 




1 






I 


1 
























O 


E 






1 


9- 
2 




















III 


E 


U 






1 


o. 






t- 


3 






^ 


J 






fc^? 


3 








< 


ra 






oSS 


? 


i 




1 


CO 






pi 










s 

? 










c 


E 


1 

F 


S 






^oS 




t 


m 


3 








i2^ 


































1 ^« 


















^ 


n 


y 


■j" 








?£"■ 


o 


Si 
5 


3 


II 


o 

3 

£ 


\ 


E 




d 




^ 


s 


9 

n 


ii- 


'J 


llg 


o 




^ 


1 
i 

i 








oeS 








E 


1 


n 


III 








m 


^ 






in 


o 



>" S 5 Jj 






r 1 1; = 5 11"?— '■ 

isl* isslij 

I ^ f i f ||S|| ': 
: s 1 1 2|t;|| i 

^ S I I E-^Sg^g 1 

a; aj 2?-,j5p>,ci,5 , 
[ = piS S.slcEf ' 









^-| 




















































































> 














o 












il 












-3 




*N 








2 




:l 


rvi-^ 



i 3 



~ o> E 



3 S < (rt I 



1 


t 






J 


OOo. 






t 


(S5)" 






i 


■?= 


1 






f 


A 


s 


if 


i 


3 


1 


* 


§ i 


s 

1 


8 ."' 


1 !i 






£ 6* 






i. "■ i 






0» a| 1 






g^^l 






sl-i 






oa& . 






E«"> 






o • - 






s)Fr 

(So 
Joint V 






W ,(£ 






e 3. J 






r is 










o €1 








A 


O 2 






CL 1 




1 








A 




s 








f - 






" H 

si ll 


1 


i 
i 


& 


• 


X 


Ul 


1 


< 




- ^ 8 

I If 

III 
5 5 I 

DD I 



lias 

!□□! 



3 S ? I 

2 :t < s 



11 

3 S 

u 



si 



111! 
fill 

• i - ? 

: s s « 
- ? ? s 

I l:| 

I I t J s 



? I c ■ 



Si 




i I 



s s 



Is 



: • i 

1 s a 



II 






II 



■ s t S • t c 

I C o ■ « S 5 

I ^ • » Q ^ M 



I? 



JS 




Individual Returns/1984 



153 




tig 

^ x: o 

? o a 



v> E 
00 o 



11 



O — to 0) 



o r^ £ «■ I 



' " w E t< 
I o c Z « 



I 1 1 I S I .1 i " 

llllllil- 



M N <x M m m ( 



I M m « in loR 



n 





























S 


s 


s 


V 





2 s 
E 3 



"I 



_ 01 ^ o . 
H- Q. <x a. c 



o o o . 

S33- 



cj M V m to K 



J 







. 


^ 


8 


^ 




S 


00 oi 


2r 


? 


(sJS'' 


I 




Sr^ 


• 








§ 


















*" 
































F 


£ 










£ 






E 


£ 










i 


o 




(A S 






0) ^ 


^ 




O c 


1 






." 




•o s 






C ■" 








1 




c 1 






ra £ 


s 












* 




« £ 






•*-» ^ 






a ° 


o 




« 7, 






O •" 
















































1 


i 




s 


A 




















i 




o 




^ 


E 


























UJ O 












=> 2 


Sn^ 


^ 




















z 







































'- 






















































































E- 




















































































































^ 


s?lt 














































































10 


11 






















































































































































































































































































































































3 


iz 


































































« 


2?lt 






































































































































































































































































« 


































- 
























N m 


V 


U> 






































« 


5!| 
























ai S S 




ft 


33 = 
























3 ^ S 


















































































































































ESS 


- --. Oi 


? 


3i 
























s ~' i 


|S 


X 


5 
























« si 


c ^ 


K 


' 
























" is 


3, ^ 

III 


< 


11 
























lis 


S 

V 

c 


si 
























S £ E 


-III 
111! 


























S 
1 


?2 
























1 1 J 


i = S g 

• nil 


























































i ° = 




E 




























rssi 


























2! 


f^-~ 
























1 3,E 


£ § &E 


r 

o 


1? 
























DD_ OJ 


^lil 




SS" 
























1- II 


H^s 




























































1 


^1' 


- 






















. 


f^ 


•» 


< 


to 




« 















































9; 
































































































































































































































































































































































£ 
























































































■o 














































































































































































































W 




w 






u 


































-^ 




-^ 


M M 
















































































































































































































































E 












































































































































































































































? 






























































O 






























c 


























































































? 


























1 ■ 1 


























































S 


























E 5| 


1 2 


"O 




























X 


























S S i 




























1:^1 


I- : !: 




















































































01 


























" ^" 


;| li 


3 




























.-1 ;_ :s^ 
























































o -t S 






























a s^ 


■^ " .5 i g 




























s ■ a ° 


1 S -i li 


























,% 


























1 li 


s 


























s -s = 


°i S^i-^ 


a. 
a 
U 

E 

s 


























llli 


^ £ ^ E o K " 

li-i^il 

— ^ ^ (U ™ C 


























", 


























idEl 
























































































^ £ ^- 


T3 £ 5.5! E ?- 
































H 






























ijj 


























O rt <M 


(*> w m «o rs. 00 CT. 


k9 


































'^ 


'^ 


-^ 


"* 


M Ml 



i- 

v9 ■ 

;e ■ 



154 



Individual Returns/1984 





« 


















— 
























^ 






















































s 


1 




























































































^ 














































!l! 


z 
















































A 














































































































































































































































F 




















01 




















m 


* 






o 


.11 














tM 














m 


















at 














■^T T) 




















";7 2 












































1 


Hi 














1 : " 




















.11 : 




















2 12 










o 














i 




















































« 


•;? g ^ 








<-> 


01 








w 


ass 






« 














s^i; 




















Sis 


s 


2 


|i= 












8|l 
















; Is 


o 
o 

to 


i 


II 




















(0 








m 


o 


1 

> 














IHl 








1 

s 1 

1 E 






1 


If 1 i 

11 !-l 




w 












1 










• 


























































a 
i. 


1 














!fjl 
















1 s £(3 




































r 


1 














c ii a; 3 








i?- 








Is tS > 


E 


i 


1 












S E S. 5 








s s = 








s a II 1 




































s 


■ 












PM^ 








^1?.^ 








1 ; i i? iS 


s 

3 


13 

nj 














slits 

o S g trc 








2-s 
= 1" 








^1 ^li t 

g ' 5 81 "^ 


1 


1 
V 














11 1 -S 
■a o * o " 
















? i IS? ? 


c 
































<oo^. s 


































!=; 








































































? o 




sjsnjx 




a^ 


sdmsjaupcd 


JO saiB»S3 


suoiiejodJ03 $ g 




s 

is 
If 
































3i 
































1 

11 

i 


























III 
lll 
ill 


























5S 

SI 
































II 










s 










1 










o 

1 

1 


a 


























V Aw>d0Jd 




g «u»dojd 


3 Au9doJd 









o 






o 


















1 


8 


** 


2 


D 






™ 






















s 




















S 


OOm 


c 


V 






m 




^ ^ 














3 


1 


(2® 


i 
s 


D 






II 




"^ 














1 




































^ 


2 






■o 






,, _-_ .___ , -~ 




. , .^ 










1 


























































































































































JS 






c 






































































= ob " 
















































































e 




41 






































































S? 






























































s 
















































































E 








u 






























































ra O 




s 1 




o 










































































1 § 
? II 




i 
s 
















































































































































































































T, 5 






t; s 

1^ 






1 


CD 






























































SI 




com 

tructlor 




2 * 
c £ 






1 
































































II 




c lA 
0) ^ 




ill 




































































1 il 

5 s 1 




ti 
























































































































S il 

<« 1 1 




S. S £ 




































































sis 


g E S o 
(D r £ <i 

iif| 


1 

1 
i 






"»■ 


« 


ID 


fv 


IS 


9> 


O 


s 


(«J 


« 


3 


2 




K 


CO 


Ol 


8 


S 
A 




ill! 










. . -5 . . . 




5 2 _ S'oR! 


1 










« 




s = IS 


lis 


^sH s~ 




s 

5 






HI! 
nil 

3 Q o Q S 




1 


E 
o 

_c 

>. 

1 

1 

5 




s. i s 5| ■ 

■3 5 « 1 = 

* 1 a li i 

1 il=" 1 is ^A 

Ill ¥1 hi. sss« ^s 


lilt 
li 1 


= - « 5 ^ a c 

^Ilf 111 

5-;i lis 

si|i "^f 

,21 r 2 5S.3 


B E S " 

iril 

c o ™ c 


z 

1 

Z 

1 


5 

^ S i ! 


Si £ 1* 


^ f 


1 - ~ .° ° ° 


» 




•*«-m40r»,ai»0'^CM(n Wi/)iO 


h> CO 


<n O -• CM en 


« m 


g 













Individual Returns/1984 



155 



1. 

si 


1I 






























L 


1 










































1 












£ 
1 


5- 

1 

i 

ll 

e c 

£ 

1 

1 1: 
e: 

II 
i 


II 

'1 
























































































1 

■ i 


-1 
if 


















































































































































































11 


ri 


1 

s 


s 


3 


i 


1 
1 

1 


1 

3 


3 


S 


§ 
J 

s 


s 

S 
1 


s 


s 


i 

1 

5 

s 


1 

1 

I 


1 

1 


Ill 

E 5 : 

5 S '■ 












^ : 

1 ? 

1 " 

111 



■ c 2 • £ 

I S . ■» i 

tf. -' 

s- 1 1 -5 . 
° " I. 5 ^ 

"- a a s 
I S E I 

III 1 ' 

o ? ■ i- 






« e •■ I 
^< a «e I 



■If 
11 

1 i 



iilll 

I 3 IB IS 



II 



IS 



^5 



1 1 1 








1 

i 


(§5) 
■5= 


I 


f : 

s 

I - 


! fill ^ 




























n 

s 

n 
t 


3 

f 

1 






























s if 

2 - ^ 


1 




1 

1 " 


1 is. 

l-i 


3 C 





























s 

li 
ll 

n 

n 


1 


Si 


: 5 i i II ' i -r ■ ■ 

!i!!l ifi.iiil . 

Illiilil^llillliti 


.I'll I Ml|l MM 

iloSllllllll ■ i 1 j 


j 1 : : :a 

MM i 

iin li 
i i h il 


1 

il 




1 


i o°:ill 






i 


a 5Ssssss?;s5JS¥;sss s s s sMi 


! 1 ' tn 


"1 


%1 














• 




i 


1 1 














•a - s 




^ 


1 ' ^ 






F 


















■s Z 




s li 




i 




s — 








- 














5 5 


ii 




?ft' 






1 
















» d s 




? 


?S 






' 




F 


^ 














fe £ 






E 3 i 






:e 


• 




1 






f' 


1 












Js 


"E ~ 




i 11 




? - 


S's 


3 

DC 


1 






lb 

1 










^K ! 




•1 


II 




1 li 






il 






_j 









' 


! i 1 






^ 


I 




="l 


-1 


1 

z 




















■2 X* 


1 
1 

1 

z 


II 
! 1 

il 

1 

i ^- 

1 B 
5 1 

i J 

11 


il 

il 

Hi 

1 



>■ 

E 

£ 

i 

s 






E - 
S ■ 

1 ■ 

i 

tj . 
s . 

|: 
1 


a 
•0 

■ 
o: 

3 

>- 


1 



a. 

1 

1 

■s 

M 

"n 






1 1 

^ Il I 
1- 1 


!f1 ! 

5 S 
5S S S 


il 

II 


p 
is 

II 


1 

i 



1 
s 

1 

1 

e 

L 

> 


1 
1 


1 


1 




' i 
II ,1 


?; . , . If 1 






£ - 

■u 2 1 • 
gjll 


1 

1 


1 i 
1 ■ 

1 * 

i 


1 » 

i 


1 
to 


If 


1 .i 

Isilll 

Q .J a 1= > 


. ll 
i ?1 
III! 


i s " 




1 
t 


Ifilil 

1 lUllI 

*w 1^ w m te ^> 


5 - 

til 


II 

II 

It 

If 



156 



Individual Return5/1984 







- 














s 


^ 




5 


00 r^ 


1 


f 


(S)2)~ 


s 




■^PJ 


s 






1 


















o i 




a. ^ 




3 o 




o s 




O c 




^^" 




£ oto 




tgss 








?±:=fe 








"00 = 2 








O C c t 




— IBSi 




C£ 3 * 




531* 




U ^ 




5 i 




4) g. 




Q 5 












A 


















2 


E 


3 i» 


S 


i!Sji 








■D 2 -s 




« - |f 


^ 


•=11" 




o S IE 


E 


M 


it o£ 


^ 1 















































































































































- 


eg 


«*> 


































































- 


eg 


m 






"o ai 






- 


« ra 








o i5 
















=> ^ 


<u 




r- 




E 


a> 


c 


iJS 


^ 


F 


— 


^ = 


^ 


o 






S^ 






u 




(5 










4) 

c 


E ^ 
F g 


^2 

o E -j; 
E t o 










0) 




.^ ^ c 


** 






0) ^ -o 








•/• <l,l 




o 


S s 






0> 


a s 


"o o 


!^ 


3 

iZ 


" 1 


ffi 

°2 o 


T3 






?E? 






ul t^ 












o. 




^^i 


•a 


0) 


5 u 


Zii- s 


< 


c/j 




^ 


CM 


M 



U HI 

£ t 



-c 5 9 



E o-^ 
o o *- 

■^ E ^ 

a, =r 

= 5 ° 

- E i. 



3 TO o £3 — : 







o 








K 












w 


- 


00 




0) 




■'.A 












= 




!r! 




"n 
















£ ^ 
















































i£ 




o 

E 




= 1 

F 6 






























£ * 






























si; 














u,« 




-S 




— c 




fe? 




o in 


o 


Sfo- 


c 


el 


1§ 






g 


S^ 










3 




3 












F ™ 




XJxj 


3 


o ,x 


£ 


c £ 






3 




>* 


■^ J^ 


3' 


c 1 


0) 




O 


3 

on 


Et= 


"S 


E ™ 










































ro 




a.5 


Q. 






ii 


« 


(J 5 


Q- 


(/) 


« 


fs. 


00 



£e 

3 O 



j3 •: .s 



1= 


'>^«— E 












jam cu- 




c^E E£ 


c 




E"£S° 


Q. 






TO 

o 


liflll 


1 

F 






lill|5 




Q. CM 






— ^S-o 






c a»iO 

a o F • 
0) — ( 



!!sSxS-:= 



\^%9.i 









J — '. TO fl 



III 



CO Q.p I 

c^^-D E ] 

30 C O 
J3-< TOU. 



► i^ >- ui c '^ . « 
I ™0 3 TO = 2>o 



Si 






"o (0 1/) 

« w _ 
£=3 ' 






Is 

E 



Hi 



J id O £ o 



° 9t. 



"i-"- 



E-a <j Eel's "S ; 
=; £ Q-^o S u u : 

= as E -• til ui w ( 



3-5 s.-a 



^ "O _^ O TO TO 

3 -j: TO 3 c 2 
; E c 






is 

o %> 



■ S E 



J t=;= 



■S= 0& 



i:; TJ I 



I y i ( 



c x: VI ^ 

lis! 
slff'5 

• c 3,c 

■O O - 01 

« O S 3 

= E TO^ 



■5 ■= 3 

™ *"? 

T3 0) 3^ < 

c ¥ o ^ 1 
TO TO o ^ : 
O) *- -a -^ ' 

•^ 3 0) TO ' 

o^^TO S-: 

•"^T TO Tit 

So ; 



o ■D c o 

•- - TO *- 
T-, 10 O - (*J 



- i. 



N J 



( OD E 



TO - ■= ~ ^ i^ O 



-- ai J: O 0) 



01 5i ^"D 

no TO irt .- 
ir Q- >. " 
1 3!-° "^ 
t « « E 

"ill 

r Qj o ^ 






i ?"- ^ * £ 



= £0 5= :^ -Be! 



is?? •! 

^— "O^ ID 00 

■ Q-IS i^ ra t a ^ 

« ra 3 t 2 w-o 

•; 3 o at ^ •• a> 









8 


^ 


1 


S 


0O.O 




2 


(pS" 






■5= 


s 


" 




1 




1 














E 




ta £ 




C 2 








U) J 




ra - 








0) A 




> 




< ts 








0) t 




E ^ 




1 




5 




C S 




















▲ 






1 


§ 


if 


5 


«S '* 




du 

104 


I 


•= ill 








u 


It*? 


z 

































- 


eg 


n 


V 


m 






^ 


^ , 




^ 








„ ■ 


__;^ 




9 m 






















OJ 




























=■ 














1 ; 








t« CM 








i^ 




-i °3 








':d 





E "" 






PO 


b 


F ■ 


F 


3 S 






00 












1 


5 






3 V 






1 


1 ■ 





g 


M ? 






00 


£ 




g 






f-H 


^ 


>- 




sS 






E 


F ■ 


e5 


e£ 


II 



































« 


5S 


S c 


ss 








F 




"^£ 









u 

r 


}j 


F = 


II 

F = 


|l 






3 




^- 


41 r- 


^ 





>> 


E 2" 


is 


3 — 
^ 


^5 
T) 


J 




■0 


TO aj 


™o 


™o 


^^ 


_ 




■0 


« c 






- 3 


Ul 




< 


„ TO 






TO y 


s^ 








b F 


■^ F 
























li. Si 


11.U. 


ll. u. 


- C 
U. TO 


i 




1-1 


^ 


<g 


ft 


V 


tn 




a 


















01 


m 








so 


00 
















£ 













































tC 


r^ 


00 


fft 







cv 


f 


•» 




























c 









s : 



















= 










s 




c 


































s 




¥ 
































" 










£ 


































































Si 




F 














E 








S 




























4> 
































i: 


























u 






u 




£ 


"T U, 








^ «• 


S i 


C2^ 5 


s 








TO :; 


ill 


^ IX) 


4> 

3 


,. 




&0 


^s~; 


li! 


TO 

E 
a. 

■0 





CO 

E 

c 


0. oj 

n 

-H 


ill 

III 

TO <1> 


























oj a ^ 


3 


1 


« 


11 


cu^. 


> 3 = 
Q 5 iZ 


= 


s 


3 




3« 


<£ 


K 


00 


91 




c 


■^ 


ts 


f 


■* 



(A to h. 00 <rt o 



















■ OJ 


eg 

CM 


eg 





^ o 
o - 
. >- 



eg o 

J2 n> 



<i> S 



^ «3 



:tD-00^^ 



ID a) 



O "O o o o - 
F S t: ^ ^r 



3 TJ 

ai £ 



^ a. = * f^ : 

^ ~ r° ^ ' 

^ -^ 00 - E , 

o £ ai 01 _ . 

— ° c c E 

c ^ — — o 

i S ° °| i 

re O c c ^ 



^ c a> 

Q. - E 

s f — 

— t: -a - 

^ ^ T3 . 

S 5 < : 

in \o r^ < 



00c! 
E E f 



Individual ReturnsM9B4 



157 




- ? 



- CM ^ li) J, , 

^ ? C C 2 i ^ 



# # # # 2 „^ 



uj O I- < 



-T30 5 o a 






lllfii 'il^"-^s " 

Sfls-Sfo SSI 

ET5 E E-S Jiij 



s =-S I "S s - = i j 
711 ~|1e1?Is 



c 00 S'S 



2=0 o ^-j 



I S O CD 
-6 « «: 



** o S £ - ttcvj 
Sf'^a lis 

t^oiE 



r ^r E5S 
0) y o -r^ c ■= 



.10 I P^=0-D*-C O CI] ^ C..= 







5 




■s^^ 1 




In ° 








7) lor special ru 
and section 48 
ludeOilWindfa 
pecial rules on 
ndustrial Develo 




t:C 


et the sam 
nvestment 
provisions 
a)(3)don 
3468 for 
rding regu 




1! 






II 

9r 














S 




in 








must 
regu 

that 
)and 
lor F 
ules 




>■" 


4; 


ill II 


1 


li 



3 £ ^t ^ 



aE ^£ Q.S»^Q.CD mOEE 









DD 


n 






































































5 




























































s 






















Q 


00^ 








li 
















































lit 




















CO 
ID 

'J- 


£ 


CofD" 


1 






i si 
















































?lf 






















i 


Si-' 






















































Eli 




















-' 




s 






s. 
















































S«S 






























S -ss 


















CM 


-1 


, 


•a 




ji 




^ 


n 


g. 





- 


» 


„ 


« 


?*-'£ 


« 


10 


^ 


CO 


(J- 


5 


S 


- 


CM 
















s 




g 






























































** 




~ 1 S 




f-Jl 














5 






Ill 
ill 






1 
s 






















■^ e 


















































































2 c 




: S " 
































= = 1 - ' 




nvestment C 

ur tax return, 
[y Investment Credit) 




HI 

' % ' 


1 


? 5 ' 
1 = 


















- - i 

M 

llli 


1 


? 
5 

"5 ■ 

1 1 


1^6 

511 


i 


si i : 3 
l;:i 1 ii 

IM ! 11 




= fl.^ 


c 


















omputatlon of 1 

►■ Attach to y 
Schedule B (Business £ner 




ri!?i 

1: s s g 1 

= § 1 = 1 


1 


1 


1 

5 


i 


1 

5 


1 


1 



1 


1 



lift 
III! 

ijii 


i 1 

i 1 

1 ii 


1 ■ s 

E " 

■ 1 I 

c _ =- 

* i = — 


nil 

lilt 


E 
S 


^i ° if = ^ S'' 

Hi 1 ir lil j£ 


2 
1 


i 1 


s 


s 


s 


g 


5 


s 


3 


£ 


1 


*t 


?t 


*t 


?! 


1 


5 

i i 

1 a 


5 £ -S 5 c 
f E ? S S 

: 1 In 
: 1 1 £ i 

\ iiil 
Mill 

. " u 5 i 


1 

c 

i 

s 

> 

i 1 

" 1 


,l 


r) e 


^1 


£ 


lil 1 

^ i5 "J :e 

s 7 1 1 
? s ^ = 
= 1 ; 
ill 

^ 5 1 ■" n 

f 1 i-i 

iiin 

i Z 3 K » 


111 

= Si 
1 |l 

llfll 

Hill 

Hill 

« .0 uE 


^ ^ ii 

■2 '- ^ -i 

II ii 

llli 

T 1 ll 

' S S E E 
■ 5 ! E 

s » - s 
1 J 1 l| 5 II 


iJl 

Wl 

llil 

nil 
ill 


1 

s 1~ 
- s -J 

u li 


fisiiliS 11 si ill 

!illEli|=llisili 

-nlifiliilfilfiS 

tllnilllliiiiii 

, isSsilssSsissI;; 




2 

i 
1 


II 


£■0 
lis 

III 
IP 


00 1 1 

<0 si 
CO II 

















158 



Individual Retums/1984 






o 

ra ; 

3 - 

c 5 

o ° 

X 5 



2 A 



ir> 

CM 




O -< tM 



i 




1 


s 




0) 

1 




i 


1 


1 


CO 

J 
< 


3 


re 
S 


1 


o 


5 


E 

o 

c 


s 

c 
9 






























E 












s 












^ 




£ 


= 




o 


£ 


^ 






o 


c 






k 






t 


C 


Ji 




■£ 


ii 


a 



E 9 c * 
I G ^ ^ -3 S-S ^ 

= w fv « y - 2 , 



# I 5 55o (J o- : 



: uj E 5 ■ 



I J I i I 

tj o — a: r; ' 



: cj q: Q i . 






= 5 fS - - "S " ^ ™ J2 ™oor>j 

i ^pllltlliflii 

\ l|i||!>lxill|l; 
i^ililllflllslll 

5if 52£E£2e25s:S2^ 






llllililli 



Slliii 











..« 


































































% 


i 


^ 






1? 


i 




































































CO 12 

(OS* 






lis 


K 












2 

1 








































-1 
















SF' 


1 




tl 


S 


















































«s 












s 






? 




II 


w 






































































2- 




Sj 
















































































































































S 




\z 










:£ 




1 rt 
























_, 


_, 














l?l 




















ft , 










^ 
S 




r>i 
























«■ 


in 










c 




ESS 

:|s 


































































































































ll 


- ii 

^ iri 












_ 




































1 . 


















c 
















m 




ll 




























■ § 








s 




II 






















% 










? 


a 




























£ 








rf 




kS 












- 








^i 


i 








■S 


? 


a 




























1 


- „ 






■5 
















i 












































































r ; 1 


















? 
































- o 




































































It 

i 1 

.iS A S 
" A 

£ 

Q. 

o 






ii 

si 


> 
i 
L 

1 

i 

: . 

■ %. 








1 

i 

2 
S 
1 

3 

5 
& 


■5 

1 

o 

1 

ffl 

1 

1 


0% 


1 

E 

= 1 


























ll 

11 

11 

o 1 

11 

PI 


9 
g 1 

?l 
|| 

ll 
c — 

IS 

Si 




c 


i 

as 

il 

i = 
Si 




SI 










C 

1 

o 
E 

s 
1 
1 

o 


1 I 

1 

1 

1 


ill 




:^^ 






















1 
1 
<3 














t 


lli« 


1 1 








If 






11 
























01 


SI 


1 








B 










1 


1 

e 






























1 


s 

E 
£ 


£■52 

c 

5 










i ° 

ll 




1 


Is 


1 


P 


t 


3 
3 


1 

f" 
II 


ir 

II 


r 


r 

1 
1 


S 
1 
1 


il 


J 

1 




1! 

11 

■a 5 


3 


1 










1 
5 
1 
1 


1 
1 

1 


CM ii 


CS H 

«« 5 1 


1 


f 


o 












< 




1 


1 


s 




It 




^ 


E 


s 

? 




5. 




■a " 


1 












in 


1 


lil 


f 


S 
3 


1 










SI 






15 


s 






g 


5 


C; 




o 




n 


5 




II 


i 












15 
S 


£ 
J 



Individual Returns/1984 



159 































































^i 










.g 
















































«s 










s.g 
















































^. 










£ 








































































































?t; 










f 
















































!7fl 










Xo 






















































































































































































































































































in — 






































































































































































































































-f-^ 












p 














































>n'r 












S.£ 


























































n- 








































































































N = 


























































S£ 


































































































































































s = 












p 














































CM ii 




















































































































■n-t 












£ 


































































































































































A 














i 


I ^ 


■ « 












1 




■S 




OS 


























SI 
























1 










A 














Is 


i 1 

S 1 


|! 










! 


1 




j 






















































IJ 

OS 

gl 


1 










1 

s 

1 
i 
s 

1 




1 


1 
1 


i 

a 

J 


ID 


1 

i 

if 


fill = 

iliMl 


}l 

It 

II 


i 

I 

1 


s 

1 

1 


^ 


■_ " 

1 ' 

^ s 


2 






5 

1 


OK 
e 9 


1 










1 
1 


S 5 5 = 

« is 11 
liill 


III 

5 1! 


l||5 fS 8 |s 


11 


1 

1 


1 1 

li! 


1 1 t = 
I'll 


Ml 


Si 
i 


% 


s 


B 


§ 


g 


1 


1 sS 




IS 

S9 


s 


Ill 


its 


|iii 


R 


^ 














^ 


pj 








* 


M 




— 












- 


•■ 


- 


- 


w 


N 




N 


























'^ 





o; s 

1^ 



sf 

~ i 



I S'g 

I E t 



5 r 



? 




























o 




















o 
























2 




a 




r 
















e 




•o 
































& 




















a 




















s 












T5 


' s 


^ 


A ^ 


o 


111 


3 


III 










^ « 


5 s = 






r« 


f f ° 


?• 


Ul 














^f 


1 Is 


E3 


as 


t ?$ 


B 


u 


1 


D 






5 f 



o5s5 

J o £ i 



£ 35 • 

O SIS 
(^ « > . 

|sl- 



G c " ' 



«=• 



O) 



Is 

•s 
I* 

h 

■0"0 

II 



CD>- i-J 



m u 



= 5 E 5 



2'>. a Is 

ii Is?. 

Eo 



lll- 



"Is 

J* c •> E 






HS5' 



a 
e|| 



« c •> E 

3) ™ « ^ o ~ 

• Sr •= • 

n n « o a o 

<AUUZO Z 






Ull 






I m 



i = s • ? I . 
s 1 1 £? at 



3 ^ 3 S 3s. 





^ 






M 




















s 


































3 ^^ 






^s 






















































If K 






R 














[ H 


































^ 
































































■" ^g 






^s. 




















i 




























41 


1 ^B 














1 


1 


1 








^ ^^^^^ 
















s 


E 






'li 


^ ^^^^R 














& 


£ 


£ 






















a 










^ ^^^fe 












^ 


1 

1 

$ ? 

s .= 
o » 


r 

s 
1 


rg 

5' 










1 




































Ml 


V 5 

1 1 














1 1 


li 


i ■ 






- -1 


, , s .1 














1 g 


n s 






la 
















il 

1 i 


?s 1 : 


f 






S - 5 
















































1 J 

Jl 
•ft 

11- 


: 












s7through 12lncolumngandcolumnh , , 

e columns g and h of line 13. Enter gain or (loss) he 

all except individual returns: Enter the gam or (los 
cific Ime 'efeiences. 


nd'vidual returns 

If the loss on line 7 mcludes a loss from Form 466 

line 19 of Schedule A (Form 1040). Identify as fro 

Redetermine the gam or (loss) on line 14, exctu 
line 15 


Ti 


, 


!i 


|3 
It 












1 

• 


n 

c 
n 


3^ 

P 1 


1} 
il 












z 
c 


"2 


, i 


.2| 












1 


f[ 


1^ ■ 


■illli 

3 S S &S 












1 H^ 

5 5a 




t 


N 


















1 * 




o 










4 M H 












" 


* " 









References in the index are either 
to Table numbers or page numbers. 
Table numbers are in the format x.x 
(Table 1.1 would be "1.1") or 
letters (Table A would be "A"). 
Remaining references are to page 
numbers . 



Section 6 



Index 



ADDITIONAL TAX FOR TAX PREFERENCES 

Definition 85 

ADJUSTED GROSS INCOME 

(See adjusted gross income less deficit) 
ADJUSTED GROSS INCOME LESS DEFICIT 
Classified by: 

Marital status 1 .3 

Number of exemptions 2.3 

Size of adjusted gross income 1.4 

Size of cumulated adjusted gross 

i ncome 1.1 

Coefficient of variation 1.4CV 

Def i ni tion 85 

Reported on: 

Form 1 040A returns 1.6 

Form 1 040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax 3.1 

Classified by tax generated 

at specific rates 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Returns with total income tax 3.2 

Time series, 1970-1984 A 

ADJUSTED GROSS INCOME LESS INVESTMENT INTEREST 
Classified by: 

Ratio of taxable income to 

al ternati ve i ncome 3,4 

Definition JOS 

Reported on high income returns 5,6 

ADJUSTED GROSS INCOME PLUS EXCLUDED TAX 
PREFERENCES 
Classified by: 

Ratio of taxable income to 

alternative income 3,4 

Definition 105 

Reported on high income returns 5,6 

ADJUSTMENTS 

(See statutory adjustments) 
ADVANCE EARNED INCOME CREDIT PAYMENTS 
Classified by: 

Size of adjusted gross income.. 1.4 

Coefficient of variation 1.4CV 

Definition .^. 86 

AGE 65 OR OVER EXEMPTIONS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 



Definition 86 

Reported on: 

Returns of taxpayers age 65 or over... 2. 5 

Time series, 1970-1984 A 

ALCOHOL FUEL CREDIT 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

ALIMONY PAID 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 86 

Reported on: 

Returns with itemized deductions: 

Classified by marital status.. 2.2 

ALIMONY RECEIVED 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 86 

Reported on: 

High income returns 5,6 

Returns with itemized deductions: 

Classified by marital status 2.2 

ALL OTHER TAXES 

Definition 86 

ALTERNATIVE MINIMUM TAX 
(See also additional tax for tax preferences) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 86 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

ALTERNATIVE MINIUMUM TAX PREFERENCES 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 86 



161 



162 



Individual Returns/1984 



BUSINESS ACTIVITIES 
(See total net income or loss from business 
activities) 
BUSINESS CREDITS 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

BUSINESS OR PROFESSION NET INCOME OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 87 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 



CAPITAL ASSETS 

(See sales of capital assets gain or loss) 
CAPITAL GAIN DISTRIBUTIONS 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

Definition 87 

CAPITAL GAIN DISTRIBUTIONS REPORTED ON FORM 
1040 

(See capital gain distributions) 
CAPITAL GAINS AND LOSSES 

(See sales of capital assets gain or loss) 
CAPITAL LOSS CARRYOVER 

(See sales of capital assets gain or loss) 
CASH CONTRIBUTIONS DEDUCTION 

(See contributions deduction) 
CASUALTY OR THEFT LOSS (NET) 
Classified by: 

Mari tal status 1.3 

Definition 87 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

CHILD CARE CREDIT 
Classified by: 

Marital status 1,3 

Size of adjusted gross income 1.4 

Coefficient of variation.. 1.4CV 

Definition 87 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

CHILDREN AT HOME EXEMPTIONS 

(See exemptions) 
CHILDREN AWAY FROM HOME EXEMPTIONS 
(See exemptions) 



COEFFICIENT OF VARIATION 
(See also specific item) 
Classified by size of adjusted gross 

i ncome 1 . 4CV 

Definition 5 

CONFIDENCE INTERVALS 

(See description of the sample) 
CONTRIBUTIONS DEDUCTION 
Classified by: 

Marital status 1.3 

Definition 88 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

Type of contribution 2.1 

CONTRIBUTIONS DEDUCTION FOR NONITEMIZERS 

Changes in law 3 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 88 

Reported on: 

Form 1040A returns 1.6 

Form 1 040EZ returns 1.5 

Returns of taxpayers age 65 or over: 

Classified by marital status 2.6 

CONTRIBUTIONS TO CANDIDATES CREDIT 

(See political contributions credit) 
CREDIT CARD INTEREST 

(See interest paid deduction) 
CREDIT FOR TAX ON CERTAIN GASOLINE, FUEL, 
AND OIL 

Def i ni tion 88 

CREDIT FOR THE ELDERLY AND DISABLED 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 88 

Reported on: 

Returns of taxpayers age 65 or over... 2. 5 
Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

CREDIT FROM REGULATED INVESTMENT COMPANIES 

Definition 89 

CREDIT ON 1985 ESTIMATED TAX 

Definition 89 

CREDITS 
(See tax credits) 



DEDUCTIONS 
(See total itemized deductions and specific 
deduction items) 
DEDUCTION FOR WORKING MARRIED COUPLE 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 89 



Individual Returns/1984 



163 



Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

DEPENDENT EXEMPTIONS 

(See exemptions) 
DESCRIPTION OF THE SAMPLE 

Confidence intervals 5 

Method of estimation 5 

Processing and management of the sample.... 5 

Sample criteria and selection 4 

Sampling variability 5 

DISABILITY INCOME EXCLUSION 

Def i ni ti on 89 

DIVIDEND EXCLUSION 

Definition 89 

DIVIDENDS IN ADJUSTED GROSS INCOME 
Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 89 

Reported on: 

Form 1 040A returns 1.6 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

DIVIDENDS RECEIVED 

(See dividends in adjusted gross income) 
DOMESTIC AND FOREIGN DIVIDENDS RECEIVED 

(See dividends in adjusted gross income) 
Definition 89 



EARNED INCOME CREDIT 

Def i ni t i on 89 

Refundable portion: 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Used to offset income tax before credits: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation....; 1.4CV 

Reported on: 

Form 1 040A returns 1.6 

Returns of taxpayers age 65 or 

over 2.5 

Returns with itemized deductions: 

Classified by marital status. .. .2.2 
ECONOMIC INCOME 

Def i ni t i on 1 03 

EMPLOYEE BUSINESS EXPENSE 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

Definition 90 



ESTATE OR TRUST INCOME OR LOSS 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 90 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

ESTIMATED TAX PAYMENTS 
Classified by: 

Mar i tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 90 

Reported on: 

Returns with itemized deductions: 

Classified by marital status. ..... .2.2 

EXCESS ITEMIZED DEDUCTIONS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 90 

Reported on: 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

EXEMPTIONS 

Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 90 

Reported on: 

Form 1040A returns 1.6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions 2.1 

Time series, 1970-1984 A 

EXPANDED INCOME 
Classified by: 

Ratio of taxable income to alternative 

i ncome 3,4 

Definition 105 

Reported on high income returns -.5,6 



FARM INCOME OR LOSS 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 91 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 



164 



Individual Returns/1984 



FARM RENTAL INCOME OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

FILING REQUIREMENTS 

Description 1 

FOREIGN EARNED INCOME EXCLUSION 

Changes in law 3 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

Definition 91 

FOREIGN TAX CREDIT 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 91 

Reported on: 

High income returns 5,6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

FORFEITED INTEREST PENALTY ADJUSTMENT 
Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

Definition. . . .' 91 

FORM 1040 RETURNS 

Time series, 1970-1984 A 

FORM 1040A RETURNS 

Classified by size of adjusted gross 

i ncome 1.6 

Time series, 1970-1984 A 

FORM 1040EZ RETURNS 

Classified by size of adjusted gross 

i ncome 1.5 

Time series, 1970-1984 A 

FORM OF DEDUCTION 

Definition 91 

FORMS AND INSTRUCTIONS 

Form 1 040 1 24 

Form 1 040A 1 48 

Form 1 040EZ 1 48 

Form 3468 157 

Form 4562 1 58 

Form 6251 1 58 

Form 4797 1 59 

Schedules A & B 151 

Schedul e C 1 52 

Schedule D 153 

Schedu 1 e E 1 54 

Schedule F 1 55 

Schedule G 156 

Schedule SE 152 

Schedule W 156 

FOUR INCOME MEASURES 

Definition 105 

FULLY TAXABLE PENSIONS AND ANNUITIES 
(See pensions and annuities) 



GAINS OR LOSSES FROM SALES OF CAPITAL ASSETS 

(See sales of capital assets gain or loss) 
GENERAL BUSINESS CREDIT 

Changes in law 3 

GENERAL SALES TAXES DEDUCTION 
(See taxes paid deduction) 



HEADS OF HOUSEHOLDS, RETURNS OF 
(See also marital status) 
Definition 92 

HIGH INCOME RETURNS 103 

HOME MORTGAGE INTEREST DEDUCTION 

(See interest paid deduction) 
H.R. 10 PLAN 

(See self-employed retirement plan adjustment) 

I 



INCOME AVERAGING 

Changes in law 3 

Definition 92 

INCOME SUBJECT TO TAX 

Classified by marginal tax rate 3.4 

Definition 92 

Reported on: 

Returns with income subject to tax 3.1 

Classified by tax generated at 

specified rate 3.5 

INCOME TAX 
(See total income tax) 
INCOME TAX AFTER CREDITS 
Classified by: 

Mari tal status 1.3 

Marginal tax rate 3.4 

Size of adjusted gross income 1.4 

Size of cumulated adjusted gross 

i ncome 1.1 

Coefficient of variation 1.4CV 

Definition 92 

Reported on: 

Form 1040A returns 1.6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax.... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

INCOME TAX AFTER PERSONAL CREDITS 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 92 

INCOME TAX BEFORE CREDITS 
Classified by: 

Size of adjusted gross income 1.4 



Individual Returns/1984 



165 



Coefficient of variation 1.4CV 

Def i ni tion 93 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 
Returns with income subject to tax. ...3.1 

Returns with itemized deductions 2.1 

Time series, 1970-1984 A 

INCOME TAX WITHHELD 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 93 

Reported on: 

Form 1 040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions: 

Classified by marital status 2.2 

INDIVIDUAL RETIREMENT ARRANGEMENT (IRA) 
ADJUSTMENT 

Changes in law 3 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def ini tion 93 

Reported on: 

Form 1 040A returns 1.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

INTEREST AND DIVIDENDS IN ADJUSTED GROSS INCOME 
(See dividends and interest in adjusted gross 
income) 
INTEREST PAID DEDUCTION 
Classified by: 

Marital status 1.3 

Definition 93 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

Type of interest paid deduction 2.1 

INTEREST RECEIVED 

Classified by: 

Marital status '. 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 93 

Reported on: 

Form 1 040A returns 1.6 

Form 1 040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 
Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

INVESTMENT CREDIT ■ 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 93 



Reported on: 

High income returns 5,6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

ITEMIZED DEDUCTIONS 
(See total itemized deductions and specific 
type of deduction) 



JOBS CREDIT 

Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def ini tion 94 

JOINT RETURNS OF HUSBANDS AND WIVES 
(See also marital status) 
Definition 94 



KEOGH PLANS ADJUSTMENT 
(See self-employed retirement plan adjustment) 



LIMITATIONS OF THE DATA 

(See description of the sample) 
LONG-TERM CAPITAL GAINS AND LOSSSES 

(See sales of capital assets gain or loss) 



MARITAL STATUS 

Definition 94 

MEDICAL AND DENTAL EXPENSE DEDUCTION 
Classified by: 

Marital status 1.3 

Definition 94 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

Type of medical deduction 2.1 

METHOD OF ESTIMATION 

(See description of the sample) 
MISCELLANEOUS ITEMIZED DEDUCTIONS 
Classified by: 

Mar i tal status 1.3 

Definition 94 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



166 



Individual Returns/1984 



MODIFIED TOTAL INCOME TAX 
Classfied by: 

Ratio of taxable income to alternative 
income 3,4 



NET CAPITAL GAIN OR LOSS 

(See sales of capital assets gain or loss) 
NET CASUALTY OR THEFT LOSS 

(See casualty or theft loss (net)) 

NONPERSONAL CREDITS 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 101 

NONSAMPLING ERRORS 
(See description of the sample) 
NUMBER OF EXEMPTIONS 
(See exemptions) 



OTHER DEDUCTIONS 
(See miscellaneous itemized deductions) 
OTHER DEPENDENTS 
(See exemptions) 
OTHER INCOME 
Classified by: 

Marital status 1.3 

Number of exemptions 2.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 95 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.3 

OTHER INTEREST PAID DEDUCTION 
(See interest paid deduction) 
OTHER TAX CREDITS 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 95 

OTHER TAXES DEDUCTION 

(See taxes paid deduction) 
OTHER TAXPAYMENTS 

Classified by size of adjusted gross 

income 1.4 

Coefficient of variation 1.4CV 

Definition 95 

OTHER THAN AGE OR BLINDNESS EXEMPTIONS 
Classified by: 

Marital status 2.4 

Number of exemptions 2.3 

OTHER THAN CASH CONTRIBUTIONS DEDUCTION 

(See contributions deduction) 
OVERPAYMENT 

Credited to 1985 estimated tax: 
Classified by: 

Size of adjusted gross income 1.4 



Coefficient of variation 1.4CV 

Definition 95 

Refunded: 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Reported on: 

Form 1 040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions: 

Classified by marital status 2.2 

OVERPAYMENT OF WINDFALL PROFIT TAX 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 95 



PARENT EXEMPTIONS 
(See exemptions) 
PARTNERSHIP NET INCOME OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 95 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

PAYMENT WITH REQUEST FOR EXTENSION OF FILING 
TIME 

Definition 95 

PAYMENTS TO A SELF-EMPLOYED RETIREMENT PLAN 
(See self-employed retirement (Keogh) plan 
adjustment) 

PAYMENTS TO AN INDIVIDUAL RETIREMENT 
ARRANGEMENT 

(See individual retirement arrangement (IRA) 
adjustment) 
PENALTY TAX ON INDIVIDUAL RETIREMENT 
ARRANGEMENTS 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 96 

PENSIONS AND ANNUITIES 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 96 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

PERSONAL CREDITS 
Classified by: 

Size of adjusted gross income 1.4 



Individual Returns/1984 



167 



Coefficient of variation 1.4CV 

Definition 101 

PERSONAL EXEMPTION CREDIT 

(See exemptions) 
PERSONAL PROPERTY TAXES DEDUCTION 

(See taxes paid deduction) 
POLITICAL CONTRIBUTIONS CREDIT 
Classified by: 

Marital status 1-3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 1.6 

Reported on: 

Form 1040A returns 2.2 

Returns with itemized deductions: 

Classified by marital status 1.4 

PREDETERMINED ZSTIMATED TAX PENALTY 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

PRESCRIPTION MEDICINE AND DRUG EXPENSE 

(See medical and dental expense deduction) 
PROCESSING AND MANAGEMENT OF THE SAMPLE 

Description 5 



REAL ESTATE TAXES DEDUCTION 
(See taxes paid deduction) 
REFUND 

(See overpayment) 

RENT INCOME OR LOSS 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 96 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 
Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

REQUIREMENTS FOR FILING 

Description 1 

RESEARCH AND EXPERIMENTATION CREDIT 
Classified by: 

Marital status 1^3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Def i ni tion 96 

RESIDENTIAL ENERGY CREDIT 
Classified by: 

Marital status ;..l .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 96 

Reported on: 

Returns with itemized deductions: 

Classified by marital status 1.3 

Time series, 1970-1984 A 

RETIREMENT INCOME CREDIT 
(See credit for the elderly) 



ROYALTY INCOME OR LOSS 

Classified by: 

Mari tal status : 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 97 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2,2 

Time series, 1970-1984 A 



SALARIES AND WAGES 

Classified by: 

Marital status 1 .3 

Number of exemptions 2.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 97 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

SALES OF CAPITAL ASSETS GAIN OR LOSS 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1 .4CV 

Definition 97 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

Type of gain or loss .....1.4 

SALES OF CAPITAL ASSETS REPORTED ON SCHEDULE D 

(See sales of capital assets gain or loss) 
SALES OF PROPERTY OTHER THAN CAPITAL ASSETS 
GAIN OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 98 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

SALES TAXES ON MOTOR VEHICLES 

(See taxes paid deduction) 
SAMPLE CRITERIA AND SELECTION 

(See description of the sample) 
SAMPLING VARIABILITY 
(See description of the sample) 



168 



Individual Returns/1984 



SELF-EMPLOYED RETIREMENT (Keogh) PLAN 
ADJUSTMENT 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 98 

Reported on: 

Returns with itemized deductions: 

Classified by marital status 2.2 

Time series, 1970-1984 A 

SELF-EMPLOYMENT TAX 
Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 98 

SEPARATE RETURNS OF HUSBANDS AND WIVES 
(See also marital status) 

Def i ni tion 98 

SHORT-TERM GAINS AND LOSSES 

(See sales of capital assets gain or loss) 
SICK PAY EXCLUSION 

(See disability income exclusion) 
SINGLE PERSON, RETURNS OF 
(See marital status) 

Definition 98 

SIZE OF ADJUSTED GROSS INCOME: 
(See also adjusted gross income less deficit) 

Definition 98 

SMALL BUSINESS CORPORATION INCOME OR LOSS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition .' 99 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

SOCIAL SECURITY BENEFITS 

Changes in law 4 

Classified by: 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Reported on: 

Returns of taxpayers age 65 or over... 2. 5 
SOCIAL SECURITY TAXES ON TIP INCOME 

Definition 99 

SOURCES OF INCOME 
(See specific type) 
Classified by: 

Marital status 1.3 

Number of exemptions 2.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Reported on: 

Form 1 040A returns 1.6 

Form 1 040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 
Returns with itemized deductions: 

Classified by marital status 2.2 

SOURCES OF THE DATA 
(See description of the sample) 



STATE AND LOCAL INCOME TAXES DEDUCTION 

(See taxes paid deduction) 
STATE INCOME TAX REFUNDS 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 99 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

STATUTORY ADJUSTMENTS 
(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 99 

Reported on: 

Form 1 040A returns 1.6 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Returns with itemized deductions 2.1 

Classified by marital status 2,2 

Time series, 1970-1984 A 

Type of adjustment 1.4 

SURVIVING SPOUSES, RETURNS OF 
(See marital status) 
Definition 99 



TARGETED JOBS CREDIT 

(See jobs credit) 
TAX 

(See Total Income Tax) 
TAX CREDITS 
(See also specific type) 

Changes in law 4 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 99 

Reported on: 

Form 1040A returns 1.6 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 
Returns with income subject to tax.... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

Type of credit 1.4 

TAX DUE AT THE TIME OF FILING 
Classified by: 

Mari tal status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 99 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 



Individual Returns/1984 



169 



Returns with itemized deductions: 

Classified by marital status 2.2 

TAX FROM RECOMPUTING PRIOR-YEAR INVESTMENT 
CREDIT 

Definition 99 

TAX GENERATED 
Classified by: 

Marginal tax rate 3.4 

Tax generated at specified rate 3.5 

Definition 99 

Reported on returns with income subject 

to tax 3.1 

TAX ITEMS 
(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Form 1 040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax 3.1 

Returns with itemized deductions: 

Classified by marital status 2.2 

TAX LIABILITY 

(See total income tax and total tax liability) 
TAX OVERPAYMENT 

(See overpayment) 
TAX PREFERENCES 

(See alternative minimum tax preferences) 
TAX PREFERENCES EXCLUDED FROM ADJUSTED GROSS 
INCOME CONCEPTS 

Definition 105 

Reported on: 

High income returns 5.6 

TAX RATE REDUCTIONS 

Changes in law .4 

TAX REFUND 

(See overpayment) 
TAX SAVINGS FROM INCOME AVERAGING 

Definition 99 

Reported on: 

High income returns 5,6 

Returns with income subject to tax. ...3.1 
TAXABLE INCOME 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Size of cumulated adjusted gross 

i ncome 1.1 

Coefficient of variation 1.4CV 

Definition 100 

Reported on: 

Form 1 040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 5,6 

Return of taxpayers age 65 or over.... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax 3.1 

Classified by tax generated at 

specified rate 3.5 

Returns with itemized deductions: 

Classified by marital status 1.3 

Time series, 1970-1984 A 



TAXABLE RETURNS 

Def i ni t i on 99 

Reported on: 

Form 1 040A returns 1.6 

Returns with itemized deductions 2.1 

Returns with taxpayers age 65 or 

over 2.5 

TAXES FROM SPECIAL COMPUTATIONS 

Definition 100 

TAXES PAID DEDUCTION 
Classified by: 

Marital status 1.3 

Definition 100 

Reported on: 

High income returns 5,6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

Type of taxes paid deduction... 2.1 

TAXPAYERS AGE 65 OR OVER 
(See age 65 or over exemptions) 

TAXPAYER EXEMPTIONS 

(See exemptions) 
TAXPAYER'S DEPENDENT EXEMPTIONS 

(See exemptions) 
TAXPAYMENTS 
(See also specific type) 
Classified by: 

Marital status 1 .3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition IQO 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions: 

Classified by marital status 2.2 

Type of taxpayment 1.4 

TOTAL CREDITS 

(See tax credits) 
TOTAL DEDUCTIONS 

Time series, 1970-1984 A 

TOTAL INCOME 

Time series, 1970-1984 A 

TOTAL INCOME TAX 

As percent of adjusted gross income 1.1 

Average 1 .1 

Classified by: 

Marital status I.3 

Number of exemptions 2.3 

Size of adjusted gross income 1.4 

Size of cumulated adjusted gross 

i ncome 1 . i 

Coefficient of variation 1.4CV 

Definition 100 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with income subject to tax 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

TOTAL ITEMIZED DEDUCTIONS 
(See also specific type) 
Classified by: 

Marital status 1.3 



170 



Individual Retums/1984 



Size of adjusted gross income 1.4 

Definition 100 

Reported on: 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1970-1984 A 

Type of deduction 2.1 

TOTAL NET PROFIT OR LOSS FROM BUSINESS 
ACTIVITIES 
Reported on: 

Returns of taxpayers age 65 or over... 2. 5 
TOTAL OVERPAYMENT 
(See overpayment) 
TOTAL STATUTORY ADJUSTMENTS 
{See statutory adjustments) 
TOTAL TAX LIABILITY 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 101 

Reported on: 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions: 

Classified by marital status 2.2 



Returns with itemized deductions 2.1 

Classified by marital status 2.2 

UNUSED ZERO BRACKET AMOUNT 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 101 

Reported on: 

Returns with income subject to tax.... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



WINDFALL PROFIT TAX OVERPAYMENT 

(See overpayment of windfall profit tax) 
WINDFALL PROFIT TAX REFUNDS 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

Reported on: 

High income returns 5,6 

WINDFALL PROFIT TAX WITHHELD 

Classified by size of adjusted gross 

i ncome 1.4 

Coefficient of variation 1.4CV 

Reported on high income returns 5,6 



UNEMPLOYMENT COMPENSATION 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Coefficient of variation 1.4CV 

Definition 101 

Reported on: 

Form 1040A returns 1.6 



ZERO BRACKET AMOUNT 

Definition 101 

Reported on: 

Form 1 040A returns 1.6 

High income returns 5,6 

Returns of taxpayers age 65 or over... 2. 5 

Classified by marital status 2.6 

Returns with itemized deductions 2.1 



*U. S. GOVERNMENT PRINTING OFFICE 1986; 181-<.57/54086 



Form 6839 (Rev. 10-86) 
Department of the Treasury 
Internal Revenue Service 



USER SURVEY 

Statistics of Income — 1984 Individual Income Tax Returns 



Please take a tew moments to answer the following questions concerning this Statistics of Income publication. Your 
responses will enable us to direct our efforts to meeting the needs of our users. After indicating your responses, please 
fold, tape, and mail. No postage is required. Thank you for your cooperation. 



1. How did you obtain this publication? 

n Purchased from the Government Printing Office 

D From a public library 

D From a university or college library 

n Other (Specify) 



2. Have you ever used any other Statistics of Income publication? 



D Yes (Specify). 

D No 



3. Have you ever used the Individual Tax Model? 
Tabulations or tapes ordered from IRS 
Tapes ordered from National Archives 
n Other (Specify) 



D Yes 
D Yes 



D No 
D No 



4. What subject matter in the report interests you particularly? 

D Sources of Income 

D Income distributions 

D Itemized deductions 

D Exemptions 

n Other (Specify) 



D Tax rates 

D Age 65 or over 

D High income returns 



5. What type of organization are you connected with? 
D Federal government 
D State or local government 
D Trade association 
D Other nonprofit organization 
D Other (Specify) 



D Consulting firm 
D Accounting firm 
D University or college 
D Legal firm 



6. Rank in order of importance to you the following sections of the publication. 



D Tables 

D Introduction and sample description 



D Explanation of terms 
n Tax form facsimiles 



7. What changes (additions, deletions, alterations) would you like to see in the contents or format of this publication? 



8. Other comments (use other side if needed). 



Form 6839 (Rev. 10-86) 



8. Other comments 



Fold Here 



O 

c 



o 

Q. 
> 

O 



Internal Revenue Service 

Washington, DC 20224 



Fold Here 



OFFICIAL BUSINESS 
PENALTY FOR PRIVATE 
USE, S300. 



NO POSTAGE 

NECESSARY 

IF MAILED 

IN THE 

UNITED STATES 



BUSINESS REPLY MAIL 

FIRST CLASS PERMIT NO. 12686 WASHINGTON, DC 



POSTAGE WILL BE PAID BY IRS 



Internal Revenue Service 

Statistics of Income Division D:R:S 
1111 Constitution Avenue, NW 
Washington, DC 20224 



I