(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"

3 9999 06316 297 

T 22.35/3:988 

Individual Income Tax R'jt. 



Individual 
Income Tax 
Returns 1988 



Returns Filed, 

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




Statistics of Income Division 



f Publication 1304 (Rev. 9-91) 

Cat. No. 63338H 



Department 

of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 



Publication 1304 (Rev. 9-91) 



Fred T. Goldberg, Jr. 

Commissioner 

Michael J. Murphy 

Deputy Commissioner 

David Blattner 

Chief Operations Officer 
(Operations) 

Judy Van Alfen 

Assistant Commissioner 
(Returns Processing) 

Fritz Scheuren 

Director 

Statistics of Income Division 

David Paris 

Chief 

Individual Statistics Branch 



This report contains data on sources of income, adjusted gross 
income, exemptions, deductions, taxable income, income tax, 
modified income tax, tax credits, self-employment tax, and 
taxpayments. Classifications are by tax status, size of adjusted 
gross income, marital status, and type of tax computation. 

Additional unpublished information from individual income tax 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, i.e., 
the Individual Tax 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. 

The Statistics of Income Division Statistical Information Services 
(SIS) staff provides data, statistical analysis, and information in 
response to requests from customers in the IRS, other 
Government agencies, congressional offices, businesses, 
academic institutions, and the public. In addition, the SIS staff 
provides data referral services, acts as liaison between requesters 
and IRS analysts on technical questions, and arranges for sales 
or transmittals of publications and published tables. The SIS staff 
can be reached by telephone on (202) 874-0410 or by FAX (202) 
874-0922. 



Suggested Citation 

Internal Revenue Service 
Statistics of Income— 1988 
Individual Income Tax Returns 
Washington, DC 1991 



For sale by the U.S. Government Printing Office 
Superintendent of Documents, Mail Stop: SSOP. Washington, DC 20402-9328 
ISBN 0-16-035935-X 



Form 6839 (Rev. 9/91) 
Department of the Treasury 
Internal Revenue Service 



USER SURVEY 

Statistics of Income — 1988 , individual Income Tax Returns 



Please take a few 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. 



How did you obtain this publication? 

D Purchased from the Government Printing Office 

D From a public library 

D From a university or college library 

D Other CSpec//y; 



2. Have you ever used any other Statistics of Income publication? 



n Yes (Specify) 
D No 



3. Have you ever used the Individual Tax File? 

Tabulations or tapes ordered from IRS 
Tapes ordered from National Archives 
D Other fSpec/^j 



D Yes 
D Yes 



D No 
D No 



Rank in order of importance to you, the following sections of the publication; 1st, 2nd, 3rd etc. 

D Introduction, changes in Law, etc. □ Explanation of Terms 

D Description of the sample □ Tax form facsimiles 

D Basic tables □ Index 

D High Income Returns 



5. What subject matter in the report interests you particularly? 

D Sources of Income 

D Income distributions 

n Itemized deductions 

n Exemptions 

n Other (SpecZ/yj 



D Tax rates 

D High income returns 

D Marital status 



6. What type of organization are you connected with? 

D Federal government 

D State or local government 

n Trade association 

n Other nonprofit organization 

n Other fSpec/^j 



D Consulting firm 

n Accounting firm 

D Legal firm 

D University or college 

n Library 



7. What changes (additions, deletions, alterations) would you like to see in the contents or format of this publication' 



(see other side) 



Form 6839 (Rev. 9/91) 



8. Other comments 



Fold Here 



Internal Revenue Service 

Washington, DC 20224 



Fold Here 



OFFICIAL BUSINESS 
PENALTY FOR PRIVATE 
USE, $300. 



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 R:S:I 
1111 Constitution Avenue, NW 
Washington, DC 20224 



Contents 

Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 1 

Changes in Law 4 

The 1979 Income Concept 6 

Comparison of Adjusted Gross Income with 1979 Income Concept .... 11 

Section 2 

Description of the Sample 

Sample Selection 13 

Sample Design and Selection Criteria 13 

Method of Estimation 14 

Table Presentation 14 

Processing and Management of the Sample 14 

Sample Redesign 16 

Section 3 

Basic Tables 

Part l-Returns Filed and Sources of Income 18 

Part 2-Exemptions and Itemized Deductions 46 

Part 3-Tax Computations 54 

Section 4 

High Income Returns: Taxable and Nontaxable 67 

Section 5 

Explanation of Terms 93 

Section 6 

1988 Forms and Instructions 113 

Section 7 

Index 159 



Section 1 



Introduction and 
Changes in Law* 



This report contains complete individual 
income tax data for Tax Year 1988. The statistics 
are estimates based on a stratified probability 
sample of individual income tax returns, selected 
before audit, and represent coverage of 
approximately 110 million Forms 1040, 1040A, 
and 1040EZ filed by the nation's taxpayers for 
Tax Year 1988. 

Table A on the following page shows selected 
income and tax items for Tax Years 1975, 1980, 
1985, 1987, and 1988 with the percentage change 
between Tax Years 1987 and 1988. When 
comparing income and tax items from different 
years, it is important to note any changes in tax 
law that may have affected the composition of the 
data. 

From 1987 to 1988 the number of returns 
filed increased by almost 2.7 million, or 2.5 
percent, and adjusted gross income (AGI) 
increased by more than $309 billion, or 11.1 
percent. The components of AGI showing the 
largest increases were dividends, business or 
professional income, and partnership and S 
corporation net income. Total income tax (the 
sum of income tax after credits and the alternative 
minimum tax) rose 11.8 percent for 1988 under 
the new lower tax rates. 



This report is divided into seven sections. 
Section 1 includes requirements for filing, 
changes in tax law for 1988 which may affect the 
statistics, and an explanation of the 1979 Income 
Concept. Using the 1979 Income Concept, 
average tax rates are compared from 1986 to 
1988, showing the difference before and after tax 
reform. Section 2 gives a description of the 
sample of income tax returns upon which the 
statistics are based, and Section 3 contains the 
basic tables of detailed statistics on individual tax 
returns. In Section 4 the data on high income 
returns are presented. Section 5 provides an 
explanation of the terms used in the tables. The 
tax return forms and instructions appear in 
Section 6, and the last section contains an index. 



Requirements for Filing 

The Internal Revenue Code of 1986, as 
amended, provided the legal basis for tax activity 
detailed in this volume. For Tax Year 1988, the 
principal criteria that determined the general filing 
requirements were gross income, filing status, 
marital status, age, and, if the taxpayer was a 
dependent, blindness was also a factor. Gross 



*This report was prepared under the direction of Jeff Hartzok, Chief, Returns Analysis Section, Individual 
Statistics Branch. June Walters was responsible for overall production. Louella Ballenger made 
contributions to the text. Technical assistance was provided by Michael Strudler, and copy preparation was 
completed by Edward Gross, Jr. and Timothy Cruciano, Research Section. 



Individual Returns/1988 



Table A.— Selected Income and Tax Items for Selected Years, 1975-1988 

[All figures are estimates based on samples— money amounts are in thousands o) dollars) 















Pe'cenl 


Hem 


1975 


1980 


1965 


1987 


1988 


ctiange, 1987 
10 1988 




(1) 


121 


13) 


(4| 


151 


16) 


All returns 


82,229,332 


93,902,469 


101,660,287 


106,996,270 


109,708,280 


2 5% 


Form 1040 returns 


54,527,726 


57,122,592 


67,006,425 


71,032,103 


71,359,242 


05 


Form 1040A relurns 


27 701,606 


36.779.877 


18 124,702 


17,446,685 


19,066.165 


93 


Form 1040EZ returns 


N/A 


N/A 


16 529,160 


18,517,482 


19,282,873 


4 1 


Total income, amount 


962,886,872 


1,642,345,558 


2,401,033,782 


2,803,940,526 


3,111,221,671 


110 


Ad|usted gross income less deficit 


947.784.873 


1,613,731.497 


2,305,951,483 


2,773.824.198 


3,083.019.783 


111 


Salaries and wages 














Number ol returns 


73,520.046 


83,802.109 


87.198.001 


90.984.304 


93.257.370 


25 


Amount 


795,399,462 


t. 349,842.802 


1.928.200.978 


2.163.905.509 


2.337.984.129 


80 


Interest received 














Number ot returns 


40,378,240 


49.019,575 


64.526.434 


67.933.810 


69,421,338 


22 


Amount 


43433.554 


102,009,444 


182.109.194 


168.966.067 


186.981,636 


107 


Dividends in adjusted gross income 














Number of returns 


8.853.491 
21.892.126 


10,738,982 
38.761.253 


15.527.579 
55.046.361 


22.324,321 
66,791,158' 


22.903.155 
77.329.507 ' 


2 6 


Amount 


158 


Business or profession net income less loss: 




Number of relurns 


7.242.542 


8.881.119 


11.900.341 


13,002,055 


13,571.440 


44 


Amount 


39.421.478 


55.129.154 


78.772.577 


105.460.627 


126.323.250 


198 


Net Capital gain less loss 














Number of returns 


7,574.823 


9.970.921 


12.579,494 


15.450.141 


12.521.113 


-190 


Amount 


14.071,893 


30,029,074 


68.277.779 


137.398.726^ 


152.841.481'' 


112 


Pensions and annuities in adiusted gross income 














Number ol relurns 


5,088.937 


7,373,704 


13.133.295 


16.497.586 


16,481,248 


-01 


Amount 


20.886.871 


43,339,736 


95.096.003 


124,754.833 


138,785,886 


It 2 


Rents and royalties net income less loss 














Number ol relurns 


7.143.812 


8.208.132 


9.544.495 


9.492,112 


9,985,858 


52 


Amount 


5.202.078 


4.105.381 


-12.963.726 


-9.254.758 


- 1,278.809 


N/A 


Partnerstiip and S Corporations net income less loss 














Number of returns 


n a 


n a 


5.487,671 


5.574.532 


5,899,223 


58 


Amount 


12.811.091 


10.099.346 


-2.526,591 


24.314,070 


57,080,226 


N/A 


Farm net income less loss 














Number of returns 


2.755.041 


2.608.430 


2.620.861 


2.420.186 


2,367,527 


-22 


Amount 


3.563.325 


-1,792,466 


-12.005.483 


-1.323.464 


-1,176.537 


11 1 


Total statutory adjustments 














Number of returns 


9,024,255 


13,148.919 


37,763.418 


11,620,127 


10.747.370 


-75 


Amount 


15,101,999 


28.614.061 


95,082,299 


30,116,329 


28.201.888 


-64 


Individual Retirement Arrangement 














Number of returns 


1.211.794 


2.564.421 


16,205,846 


7.318.727 


6.361,421 


-131 


Amount 


1.436.443 


3.430.894 


38,211,574 


14.065.722 


11,881,754 


- 155 


Self-employed (Keogh) retirement plan 














Number ot returns 


595.892 


568.936 


675,822 


759.083 


814,586 


7 3 


Amount 


1,603,788 


2.007!666 


5,18l'993 


6.183.441 


6,626 908 


72 


Number of exemptions 


212,202,596 


227.925.098 


244.180.202 


217.495,163 


221.884,006 


20 


Total deductions 














Number ot relurns 


81.585,541 


88,491,251 


96.848.626 


106.005.861 


108,819,935 


27 


Amount 


233.181,778 


346,000,155 


554.733.523 3 


607. 223, 513'' 


685,954.065" 


130 


Total Itemized deductions 














Number of returns 


26,074,061 


28,950,282 


39.848.184 


35.627.790 


31.902.985 


-105 


Amount 


122,260.601 


218,028,139 


405.023.525 


392.020.128 


395.216,456 


08 


fvledical and dental expense 


11.422.312 


14,972,082 


22.926.214 


17.151.819 


1 7,993.829 


49 


Taxes paid 


44,141,289 


69,404,275 


128.084,618 


119.388,068 


120.628 182 


1 


Interest paid 


38,885,282 


91,187,006 


180.094.578 


179,942 422 


179,737 720 


-0 1 


Contributions 


15,393,331 


25.809.608 


47.962.848 


49,623,907 


50,949.273 


27 


Taxable income 














Number ol relurns 


65,852,602 


88.104.696 


96.124.046 


90,079,102 


90.281,729 


02 


Amount 


595.492.866 


1,279,985,360 


1.820.740.833 


1,850,597,119 


2,069.966.980 


119 


Income tax before credits 














Number ot returns 


65.854,734 


76,135,819 


85,994,216 


89 717 924 


90,218.979 


06 


Amount 


132,452,044 


256,294,315 


332,165,333 


373,857,125 


418.889.165 


120 


Total tax credits 


8.069,846 


7.215.839 


10,248,044 


6,329,438 


7.047.140 


113 


Ctiild care credit 


N/A 


956.439 


3,127,702 


3,438,314 


3.812.849 


109 


Credit lor tfie elderly and disabled 


128.968 


134.993 


108,642 


66,633 


68,904 


34 


Foreign lax credit 


381985 


1.341.675 


782,561 


1,099,484 


1 087 203 


- 1 1 


Income tax after credits 


124.382 197 


249.078.475 


321,917,289 


367,527,687 


411,842,025 


12 1 


Total income tax 














Number of returns 


61.490.737 


73.906.244 


82,846.420 


86723,796 


87,135,332 


05 


Amount 


124,526,297 


250.341,440 


325.710,254 


369,202,757 


412,869,909 


11 8 



n a Not available 

N/A Noi applicable 

' Represents total dividends 

^ Represents total capilal gams 
Includes total itemized deductions, chanlable conlnbutions for nonilemizers, and zero bracket amounl on nonitemized deductions 
Includes lotal itemized deductions, and basic and additional standard deductions (zero bracket amount m lieu ot standard deduction (or prior year returns) 

NOTE Detail may not add to lotal because ot rounding 



Individual Returns/1988 



Figure 1— General Filing Requirements 


Marital Status 


Filing Status 


Age 




Gross Income 


Single (including divorced and 


Single 


under 65 
65 or older 




$4,950 
$5,700 


legally separated) 


Head of household 


under 65 
65 or older 




$6,350 
$7,100 


Married with a child and living 
apart from your spouse during the 
last 6 months of 1988 


Head of household 


under 65 
65 or older 




$6,350 
$7,100 


Married and living with your 
spouse at the end of 1988 (or on 


Married, joint return 


under 65 (both spouses) 
65 or older (one spouse) 
65 or older (both spouses) 


$8,900 

$9,500 

$10,100 


the date your spouse died) 


Married, separate 
return 


any age 




$1,950 


Married, not living with your spouse 
at the end of 1988 (or on date 
spouse died) 


Married, joint return 
or separate return 


any age 




$1,950 




Single 


under 65 
65 or older 




$4,950 
$5,700 


Widowed before 1988 and not 
remarried in 1988 


Head of household 


under 65 
65 or older 




$6,350 
$7,100 




Qualifying widow(er) 
with dependent child 


under 65 
65 or older 




$6,950 

$7,550 



income included all income received in the form 
of money, property, and services that were not 
expressly exempt from tax. Generally, a U.S. 
citizen or resident had to file a tax return if gross 
income for the year was at least as much as the 
amount shown for the appropriate filing status in 
Figure 1 above. Figure 2 must be used if a 
taxpayer can be claimed as a dependent by 
another person (such as a parent) on his or her 
return. 

In addition to these filing requirements, an 
individual had to file a return for Tax Year 1988 
if that individual: 

(1) 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 an individual retirement 
arrangement (IRA) or qualified 
retirement plan; or 

- tax from recapture of investment 
credit or low income housing credit. 

(2) received advanced earned income 
payments; 

(3) had net earnings of at least $400 from 
self-employment income; or 

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

Data shown in these tables include individuals 
who were not required to file tax returns but filed 
in order to obtain refunds of tax withheld or to 
take advantage of the earned income credit. 



Individual Returns/1988 



Changes in Law 



Tax Year 1988 was the second full year under 
the Tax Reform Act of 1986 and the year in 
which most of its provisions were fully 
implemented. All major changes in effect for Tax 
Year 1988 that are included in Statistics of 
Income data are listed below in alphabetical 
order. Section 5 contains more detailed 
explanations and definitions of terms used in this 
report. 



Alternative Minimum Tax 

For 1988, a married taxpayer filing a separate 
return who had alternative minimum taxable 
income of more than $155,000 was required to 
increase alternative minimum taxable income by 
25 percent of the amount it exceeded $155,000, 
but the increase could not be more than $20,000. 



The personal exemption amount could no longer 
be deducted in figuring alternative minimum 
taxable income. [This change was retroactive to 
1987.] 



Capital Gains and Losses 

For capital assets acquired after December 31 , 
1987, the holding period for a long-term gain or 
loss is more than one year, and for a short-term 
gain or loss, one year or less. 

Beginning in 1988, long-term capital gains 
were taxed at the same rates as ordinary income. 



Child Care Credit 

Beginning in 1988, taxpayers could no longer 
include the expenses of sending their children or 
dependents to an overnight camp when figuring 
the child care credit. 



Figure 2— For Children and Other Dependents 



If someone (such as your parent) can claim you as a dependent, use Figure 2 to see if you must file a return. If your gross 
income was S 1 ,950 or more, you generally cannot be claimed as a dependent. But, you can be claimed as a dependent on your 
parents' return if you were under age 19 at the end of 1988 or a full-time student and your parents met the other requirements. 

Unearned income includes taxable interest and dividends. Earned income includes wages, tips, and taxable scholarships 
and fellowships. 



1. Single dependents under 65 



You must file a return if- 



the total of that 



Your unearned 
income wa.s: 


and 


income plus your 
earned income was: 


$1 or more 




more than $500 


$0 




more than $3,000 



2. Single dependents 65 or older or blind 
You must file a return if — 

• Your earned income was more than $3,750, or 

• Your unearned income was more than $1,250 ($2,000 if 
65 or older and blind), or 

• Your gross income was more than the total of your earned 
income (up to 53,000) or $500, whichever is larger, plus 
$750 ($1 ,500 if 65 or older and blind). 



3. Married dependents under 65 
You must file a return if — 

• Your earned income was more than $2,500, or 

• You had unearned income and your gross income was 
more than $500, or 

• Your gross income was at least $5 and your spouse files 
a separate return on Form 1040 and itemizes deductions. 

4. Married dependents 65 or older or blind 
You must file a return if — 

• Your earned income was more than $3,100, or 

• Your unearned income was more than $1,100 ($1,7(K) if 
65 or older and blind), or 

• Your gross income was more than the total of your earned 
income (up to $2,500), or $500, whichever is larger, plus 
$600 ($1,200 if 65 or older and blind), or 

• Your gross income was at least $5 and your spouse files 
a separate return on Form 1040 and itemizes deductions. 



Individual Returns/1988 



Earned Income Credit 

The earned income credit was increased to a 
maximum of $874 for 1988. Some credit was 
available for qualified individuals whose earned 
income and AGI were each less than $18,576. 
For 1987, the maximum credit was $851, and the 
credit phased out entirely if income exceeded 
$15,432. 



Exemptions 

The amount of each individual personal 
exemption increased to $1,950 for 1988 from 
$1,900 for 1987. Also, beginning in 1988, the 
amount that could be claimed as a deduction for 
exemptions was phased out if taxable income 
exceeded $89,560 if filing status was single, 
$149,250 if married filing jointly or qualifying 
widow(er), $123,790 if head of household, and 
$113,300 if married filing separately. Married 
taxpayers filing separately with income over 
$1 13,300 figured their tax as if they were allowed 
an exemption for their spouse whether or not they 
actually claimed the spousal exemption. See also 
Tax Rates. 



Interest Paid Deduction 

Personal interest. Only 40 percent of 
"personal" interest, such as interest on credit 
cards, car loans, or personal loans, was deductible 
for 1988, whereas 65 percent was deductible for 
1987. 



to buy, build, or improve that home. Also, 
taxpayers could deduct all of the interest on an 
additional $100,000 of loans secured by their 
main or second home. 



Minimum Tax Credit 

A minimum tax credit could be taken for 1988 
by some taxpayers who paid alternative minimum 
taxes for 1987. The credit was that part of the 
1987 alternative minimum tax that was based on 
adjustments or preference items that deferred tax 
rather than caused permanent avoidance of tax. 
If all of the minimum tax credit could not be used 
for 1988, the excess could be carried forward to 
future years. 



Passive Losses 

Under the Tax Reform Act of 1986, some of 
the "passive" losses (i.e., those generated by any 
trade, business, or rental activity in which the 
taxpayer did not materially participate), entered 
into before October 23, 1986 were allowed to 
offset "nonpassive income". For Tax Year 1988, 
40 percent of such losses were allowed to offset 
nonpassive income, down from 65 percent 
allowed for 1987. These disallowed, or 
nondeductible, passive losses for 1988 could, in 
many cases, be carried forward to 1989. 

Most of the passive loss activity was 
concentrated in partnerships and rental activities 
on Schedule E. 



Mortgage interest. The rules for deducting 
home mortgage interest changed for 1988. 
Generally, taxpayers who got a mortgage before 
October 14, 1987, which was secured by the 
taxpayer's main or second home, could deduct all 
the interest. Taxpayers who got a mortgage after 
October 13, 1987, which was secured by their 
main or second home, could deduct all interest if 
the loan (plus any other mortgages on the home) 
was $1 million or less and the funds were used 



Pensions and Annuities 

Beginning in 1988, the capital gains treatment 
of lump sum distributions received from pension 
plans was phased out except for those taxpayers 
born on or before January 1, 1936. 

The amount of retirement distributions that 
could be made during the year without incurring 
the tax on excess distributions was increased to 
$1 17,529 for 1988 from $1 12,500 for 1987. 



Individual Returns/1988 



Self-Employment Tax 

The maximum net earnings subject to 
self-employment tax increased to $45,000 for 
1988 from $43,800 for 1987, and the net tax rate 
increased to 13.02 percent for 1988 from 12.30 
percent for 1987. 



Standard Deduction 

For most taxpayers, the basic standard 
deduction was increased for 1988 over 1987. The 
standard deduction rose from $2,540 to $3,000 
for single taxpayers, from $3,760 to $5,000 for 
those filing joint returns, from $1,880 to $2,500 
for married filing separately, and from $2,540 to 
$4,400 for head of household. The standard 
deduction for taxpayers age 65 or older or blind 
remained the same as for 1987. 



Tax Rates 

For 1988, the tax rate schedules contained 
only two basic rates: 15 percent and 28 percent. 
But, taxable income over certain levels ($43,150 
if single, $35,950 if married filing separately, 
$61,650 if head of household, and $71,900 if 
married tiling jointly or a qualifying widow(er)) 
was subject to an additional 5 percent tax. The 
purpose of this was to phase out the benefit of the 
15 percent tax rate and the benefit of the 
deduction for personal exemptions for taxpayers 
and dependents. The benefits of the 15 percent 
tax rate bracket were phased out first. They were 
completely phased out for an individual at varying 
levels of taxable income according to filing status: 
$89,560 for single taxpayers, $113,300 for 
married filing separately, $123,790 for heads of 
households, and $149,250 for married filing 
jointly and qualifying widow(er)s. After the 
benefits of personal exemptions were also phased 
out, the individual then paid a 28 percent tax on 
each additional dollar of taxable income. 



The 1979 Income Concept 
A Retrospective Income Definition 



In order to analyze changes in income and 
taxes over a period of years, an income concept 
with a consistent definition of income must be 
used. The income concept available from Federal 
income tax returns, adjusted gross income (AGI), 
was designed for tax administration and its 
definition changes to reflect tax law. New tax 
laws of the 1980's-the Economic Recovery Tax 
Act of 1981, the Tax Equity and Fiscal 
Responsibility Act of 1982, the Tax Reform Act 
of 1984, and the Tax Reform Act of 1986--made 
significant changes to the components of adjusted 
gross income (AGI), making it more difficult to 
use AGI for accurate comparisons of income from 
year to year. 

For this reason, it was decided to develop an 
income definition that would be applicable over 
several years and allow comparisons both before 
and after the major tax legislation of the 1980's. 
The "retrospective" income definition that was 
developed was called the " 1979 Income Concept" 
and reflected the base period 1979 through 1986. 
It was calculated using only data available from 
individual income tax returns; and, by using the 
same income items in the calculation each year, 
its definition was consistent throughout the base 
years. In addition, this "retrospective" income 
definition could be used to compare income of 
future years to income for these prior years by 
continuing to include the same components that 
were common to all years [1]. (For a more 
complete explanation of other income concepts 
see Appendix A of Section 4, "High Income 
Returns: Taxable and Nontaxable," in this 
report.) 

The calculation of the 1979 Income Concept 
is shown in Figure 3. Several items partially 
excluded from AGI for the base years were fully 
included in this new income measure, the largest 
of which was the capital gains exclusion. The 
full amount of all capital gains, as well as all 



Individual Returns/1988 



Figure 3— Calculation of the 1979 
Income Concept for 1988 

1979 Total Income = 

Salaries and wages* 
+ Interest* 

+ Dividends (without any exclusion)* 
+ Alimony received* 
+ Capital gains (without any exclusion) and 

allowable losses* 
+ Capital gains not reported on Schedule D 

(without any exclusion)* 
+ Other gains or losses (Form 4797)* 
+ Net business income or loss* 
+ Net farm income or loss* 
+ Net rent income or loss* 
+ Net royalty income or loss* 
+ Net partnership income or loss* 
+ Net Subchapter S Corporation income or 

loss* 
+ Net farm rental income or loss* 
+ Net estate and trust income or loss* 
+ Unemployment insurance income 

reported* 
+ Depreciation in excess of straight-line 

depreciation** 
-I- Total pension income reported** 
+ Net other income* 

LESS 

+ Disallowed passive losses** 

+ Moving expenses** 

+ Employee business expenses (includes 

both reimbursed and unreimbursed)** 
-I- Alimony paid* 

*Included in AGI for Tax Year 1988. 
**Not fiilly included in AGI for Tax Year 
1988. 



dividends and unemployment compensation, was 
added to the income calculation. Total pensions, 
annuities, IRA distributions, and rollovers were 
added, including the nontaxable portion that was 
excluded from AGI. Social security benefits were 
omitted because they were not reported on the tax 
return until 1984. Also, any depreciation 
deduction in excess of straight-line depreciation 
that was subtracted in computing AGI was added 
back. 

Deductions that could be subtracted in the 
calculation of the 1979 Income Concept were 
limited to employee business expenses, alimony 
paid, and moving expenses. These same items 
were also subtracted in computing AGI until 1987 
when unreimbursed business expenses and moving 
expenses were changed from "adjustments" to 
"itemized deductions." 

The Tax Reform Act of 1986 made extensive 
changes in the calculation of AGI beginning in 
1987. These changes made it necessary to revise 
the calculation of the 1979 Income Concept in 
order to make tax years beginning with 1987 
comparable to the base years, 1979 to 1986. The 
new law limited the deduction of passive losses 
and eliminated unreimbursed business expenses 
and moving expenses as "adjustments" in figuring 
AGI beginning with Tax Year 1987. Since 
passive losses had been fully deductible for both 
income measures prior to 1987, the disallowed 
passive losses for 1987 had to be deducted in the 
1979 Income Concept calculation of 1987 income. 

Uru-eimbursed business expenses and moving 
expenses were allowed only as an "itemized 
deduction" beginning in 1987, in contrast to prior 
years when these two expenses were subtracted in 
computing AGI. The amount reported for these 
two expenses by taxpayers who itemized 
deductions could be subtracted in the calculation 
of the 1979 Income Concept. But, taxpayers who 
did not itemize deductions could not claim either 
of these two expenses as they were allowed to do 
before 1987. For this reason, the deduction for 
these two expenses beginning in 1987 was not 
comparable to that for previous years. 



Individual Returns/1988 



Table B.— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income 
and By 1979 Income Concept, 1988 



(All figures are estimates based on samples — number of returns are in thousands and money amounts are in 


millions of dollars) 










Income 


Salaries and wages 


Size ol income 


Size of AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 




Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11 


(2) 


(31 


C) 


(5) 


16) 


(7) 


16) 


All returns, total 
Under $10,000 
$10,000 under $20,000 
$20,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$60,000 under $60,000 
$60,000 under $70,000 
$70,000 under $80,000 
$80,000 under $90,000 
$90,000 under $100,000 
$100,000 under $126,000 
$125,000 under $150,000 
$150,000 under $175,000 
$175,000 under $200,000 
$200,000 under $300,000 
$300,000 under $400,000 
$400,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


109.708 

33.286 

25.476 

16.797 

11.957 

8.265 

4.989 

2.932 

1.773 

1.067 

665 

882 

433 

277 

186 

335 

142 

72 

115 

62 


3.083.020 

116.389 

375.731 

414.039 

415.311 

369.116 

272.309 

189.218 

132.234 

90.244 

62.915 

97,787 

58,933 

44,619 

34,735 

81,064 

48,903 
31,948 
77,894 
159,631 


109,708 

33,034 

25,375 

17,031 

12,066 

8.305 

4.841 

2.938 

1.720 

1.073 

676 

937 

456 

300 

189 

355 

154 

75 

119 

65 


3,106,549 

109,285 

374,211 

420,284 

418,818 

370,462 

264,214 

189,851 

128,254 

90,830 

63,913 

103,835 

61,962 

48,272 

35,222 

85,931 

52,857 

33,372 

80,497 

174,482 


93,257 

26,052 

20,964 

15.015 

10.993 

7.658 

4.619 

2.703 

1.602 

951 

595 

760 

366 

230 

153 

274 

116 

60 

96 

52 


2,337.984 

124.860 

287.676 

342.770 

351.744 

312.719 

227.571 

156.524 

101.753 

68.649 

46718 

65.950 

37,112 

25,744 

19,548 

45,167 

25,862 

16,819 

35,442 

45,357 


93.257 

25.885 

20.883 

15.083 

1 1 .094 

7.703 

4.545 

2.705 

1.567 

971 

598 

808 

387 

248 

153 

288 

126 

60 

99 

54 


2.337.984 

121.932 

286.738 

344.390 

353.974 

313.835 

225.894 

156.353 

99.463 

68.633 

45 904 

68.043 
37.675 
27.069 
19.022 
45.345 
26.421 
16.462 
34.943 
45888 




Taxable inierest received 


Dividends in AGI 


Dividends received 


Size of income 


Size of AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 




Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


115) 


1161 


All returns, total 


69.421 

14.664 

13.720 

1 1 .266 

9.474 

7.157 

4.548 

2.761 

1.708 

1.024 

644 

858 
424 
271 
183 

331 
141 

71 
114 

62 


186,982 

21,561 

29,144 

21,460 

18,861 

14,969 

10,917 

7,801 

6,704 

5,185 

3,608 

6,165 

3,775 

3,344 

2,598 

5,939 

3,476 

2,281 

6,141 

13,055 


69.421 

14,449 

13.580 

11.476 

9,583 

7.217 

4,414 

2,755 

1,654 

1,034 

656 

915 

447 

293 

187 

351 

152 

74 

119 

65 


186,982 

21,564 

28,848 

23,752 

19,396 

15,099 

9,382 

7,963 

6,457 

4.286 

3,801 

6,332 

3,828 

3,112 

2.512 

5.963 

3.456 

2.274 

5,990 

12.966 


22.903 

3.399 

3,555 

3.124 

3,049 

2,672 

1.988 

1,352 

964 

598 

419 

569 

294 

202 

136 

255 

113 

59 

98 

56 


77,330 
4.242 
7,067 
5,565 
6.015 
4.736 
4.589 
3.970 
3.199 
2.519 
1.809 
3.658 
2.128 
2.008 
1.496 
3.536 
2.635 
1.786 
4.453 

11.917 


22.903 

3.313 

3.473 

3.248 

3.092 

2.683 

1.883 

1.345 

938 

613 

424 

615 
308 
214 
139 
271 
120 

63 
102 

59 


77 330 


Under $10 000 


4.261 


$10,000 under $20,000 
$20,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 
$50,000 under $60,000 
$60,000 under $70,000 
$70,000 under $80,000 
$80,000 under $90,000 

$90,000 under $100,000 

$100,000 under $125,000 
$125,000 under $150,000 
$150,000 under $175,000 
$175,000 under $200,000 
$200,000 under $300,000 
$300,000 under $400,000 
$400,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


6.927 
6.297 
6.327 
5.191 
3.703 
4.037 
3 040 
2.342 
1.829 
3.635 
1.974 
2.098 
1.442 
3.516 

2.600 

1.784 

4.419 

11909 




Business or profession 
net income less loss 


Sales of capital assets 


Size of income 


Size of AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


118) 


(191 


(20) 


121) 


(22) 


(23) 


(24| 


All returns, total 
Under $10,000 
$10,000 under $20,000 
$20,000 under $30,000 
$30,000 under $40,000 

$40,000 under $50,000 

$50,000 under $60,000 


13.571 

2.873 

2.577 

2.207 

1.737 

1,300 

857 

628 

369 

244 

160 

249 

127 

84 

54 

96 

41 

19 

33 

19 


126,323 

1,839 

13,956 

14,245 

12,018 

10,588 

10,479 

7,139 

7,121 

5,774 

4,483 

8,016 

6,135 

3,828 

2,756 

6,187 

2,775 
1,687 
3,167 

4,131 


13,571 

2,852 

2,513 

2,204 

1,740 

1,339 

851 

538 

333 

248 

166 

267 

142 

93 

60 

105 

43 

20 

35 

20 


126.323 

1.849 

13.209 

13.532 

12.147 

10.812 

9.630 

7,114 

6.085 

5.631 

4.700 

8.571 

6,090 

4.371 

3.231 

6,969 

3.101 

1.818 

3.250 

4,214 


14,286 

1,964 

1,995 

1,876 

1.839 

1.521 

1.175 

851 

662 

432 

327 

479 

271 

189 

132 

247 

111 

58 

100 

57 


153.768 
6.683 
2.075 
2.992 
3.728 
3.605 
4.413 
3.338 
4.124 
2.517 
3.245 
6.275 
5.197 
4.798 
4.401 
10.304 

7.377 
4.826 
16.157 
57.716 


14.286 

1.919 

1.954 

1.959 

1.842 

1.555 

1.087 

822 

653 

445 

328 

509 

282 

203 

127 

259 

117 

61 

103 

60 


153 768 
7264 
2.057 
3.152 
3.492 
4 448 
3.717 


$60,000 under $70,000 

$70,000 under $80,000 

$80,000 under $90,000 


3.210 
3.911 
2.610 


$90 000 under $100 000 


3 204 


$100 000 under $125 000 


6 513 


$125,000 under $150,000 


5.162 


$150,000 under $175,000 

$175,000 under $200,000 
$200,000 under $300,000 
$300,000 under $400,000 

$400,000 under $500,000 

$500,000 under $1,000,000 
$1,000,000 or more 


4.591 

3.975 

10.109 

7.637 

5.030 

15.802 

57.884 



FoolnoIe(s) at end of table 



Individual Returns/1988 



Table B.— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income 
and By 1979 Income Concept, 1988— Continued 

(All figures are estimates based on samples — number of returns are in thousands and money amounts are in millions of dollars] 







Rents, royallies and farm rental 




Partnership and S Corporation 






net income less loss 




net income less loss 


Size of income 


Size 


llAGI 


1979 
Income concept 


Size ol AGI 


1979 
Income concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
relurns 


AmounI 


Number of 
returns 


AmounI 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


All relurns. total 


9 986 


-1,279 


9,986 


- 1 .279 


5,899 


57.080 


5,899 


57,080 


Under $10,000 


1,430 


-1,996 


1,366 


-2.048 


639 


-15.950 


646 


-16,892 


$10,000 under $20,000 


1,550 


34 


1,568 


-139 


670 


719 


653 


366 


$20,000 under $30,000 


1.469 


-795 


1.482 


-727 


619 


491 


618 


662 


$30,000 under $40,000 


1.306 


-1,196 


1.312 


-812 


611 


857 


648 


706 


$40,000 under $50,000 


1.088 


-842 


1.133 


- 1 .074 


614 


1.641 


609 


1,607 


$50,000 under $60,000 


781 


- 1,177 


728 


-1.110 


448 


1.155 


410 


1,151 


$60,000 under $70,000 


531 


-720 


535 


-496 


356 


1.446 


345 


1,513 


$70,000 under $80,000 


393 


-142 


380 


-313 


297 


2.007 


289 


1.796 


$80,000 under $90,000 


267 


-117 


265 


-160 


208 


1.460 


217 


1.500 


$90,000 under $100,000 


196 


-174 


196 


-99 


183 


948 


173 


969 


$100,000 under $125,000 


293 


165 


306 


-3 


312 


3.309 


321 


3.151 


$125,000 under $150,000 


151 


311 


160 


283 


181 


2.761 


187 


2.627 


$150,000 under $175,000 


115 


730 


117 


699 


147 


2.656 


154 


3.065 


$175,000 under $200,000 


78 


336 


80 


370 


103 


2,497 


103 


2.322 


$200,000 under $300,000 


146 


951 


150 


979 


213 


6.428 


215 


6.812 


$300,000 under $400,000 


69 


686 


70 


665 


102 


4.319 


109 


4.509 


$400,000 under $500,000 


36 


338 


39 


310 


52 


3.150 


55 


3.513 


$500,000 under $1 000 000 


61 


985 


62 


1.018 


91 


8 768 


93 


8,909 


$1,000 000 Of more 


35 


1,346 


37 


1.378 


53 


28 409 


56 


28,794 




Nondeductible passive losses 


Estate and trust 
net income less loss 


Size ol income 


Size 


f AGI 


1979 
Income concept 


Size of AGI 


1979 
Income concept 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
relurns 


Amount 


Number of 
returns 


Amount 




(33) 


(34) 


(35) 


(36) 


(37) 


138) 


(39) 


(40) 


ftll relurns, lotal 


1.678 


19,237 


1.678 


19.237 


597 


4.094 


597 


4,094 


Under $10,000 


138 


5,599 


161 


7.750 


90 


90 


96 


98 


$10,000 under $20,000 


117 


353 


122 


527 


94 


326 


89 


320 


$20,000 under $30,000 


126 


491 


111 


410 


71 


277 


63 


251 


$30,000 under $40,000 


145 


604 


161 


440 


71 


118 


73 


153 


$40,000 under $50,000 


141 


523 


141 


426 


49 


176 


57 


118 


$50,000 under $60,000 


125 


391 


109 


343 


48 


121 


52 


247 


$60,000 under $70,000 


87 


329 


79 


340 


29 


155 


23 


74 


$70,000 under $80,000 


90 


434 


94 


362 


20 


126 


16 


115 


$80,000 under $90,000 


49 


287 


60 


340 


8 


45 


12 


40 


$90,000 under $100,000 


58 


343 


48 


261 


16 


76 


16 


103 


$100,000 under $125.000 


119 
87 


848 
776 


121 
88 


833 
765 


26 
13 


178 
131 


22 

15 


158 


$125,000 under $150.000 


173 


$150,000 under $175.000 


79 
63 

114 


839 

718 

1,808 


78 
57 
107 


652 

523 

1.318 


9 
8 

17 


172 

74 

246 


9 
8 
17 


101 


$175,000 under $200.000 


74 


$200,000 under $300.000 


264 


$300,000 under $400.000 


49 


900 


49 


818 


9 


248 


9 


264 


$400,000 under $500.000 


26 


625 


27 


506 


5 


86 


5 


88 


$500,000 under $1 .000.000 


43 


1,591 


42 


1.154 


9 


308 


9 


311 


$1,000,000 or more 


23 


1,778 


24 


1.467 


6 


1.143 


6 


1 141 




Pensio 
annuities 


ns and 
in AGI ' 


Pensions and 
annuities 


Tolal slalutory adjustments 


Size of income 


Size 


(AGI 


1979 
Income concept 


Size 


If AGI 


1979 
Income concept 




Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
relurns 


Amount 


Number of 
relurns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


All returns, lotal 


18.109 


149,904 


19.246 


199,147 


10,747 


28.202 


9,641 


29,552 


Under $10,000 


2.977 


11,742 


2.907 


11,725 


865 


1.198 


247 


1,036 


$10,000 under $20,000 


4.747 


32,883 


4.744 


33,304 


1,739 


2.756 


721 


2,214 


$20,000 under $30,000 


2.950 


25,850 


3.180 


28,484 


2,242 


4.321 


1,426 


3,858 


$30,000 under $40,000 


2.144 


18,200 


2.350 


21,836 


1.923 


3.898 


1,885 


4,143 


$40,000 under $50,000 


1.825 


16,461 


2.002 


19,761 


1.424 


2.579 


1,740 


3,957 


$50,000 under $60,000 


1.206 


10,843 


1.252 


11,714 


627 


1.741 


1,199 


2,997 


$60,000 under $70,000 


765 


8.365 


829 


10,661 


477 


1.618 


785 


2.418 


$70,000 under $80,000 


476 


6.089 


547 


8,375 


314 


1,165 


449 


1.663 


$80,000 under $90,000 


297 


3.490 


352 


5,920 


213 


1,011 


303 


1.232 


$90,000 under $100,000 


150 


2.010 


213 


3,874 


159 


885 


192 


876 


$100,000 under $125,000 


228 


3.637 


327 


8,047 


244 


1,449 


254 


1.431 


$125,000 under $150,000 


94 


1,474 


150 


4,829 


134 


1,039 


130 


807 


$150,000 under $175,000 


64 


1,285 


95 


3,471 


87 


748 


81 


575 


$175,000 under $200,000 


40 


846 


58 


2,472 


60 


624 


48 


405 


$200,000 under $300,000 


66 


1,622 


106 


5,967 


114 


1,333 


86 


732 


$300,000 under $400,000 


29 


910 


50 


4,202 


46 


569 


38 


366 


$400,000 under $500,000 


14 


512 


23 


1,993 


24 


351 


19 


209 


$500,000 under $1,000,000 


25 


1,276 


39 


5,432 


36 


558 


26 


375 


$1,000,000 or more 


14 


2,408 


22 


7,079 


19 


360 


12 


256 



Footnote(s) at end of table 



10 



Individual Returns/1988 



Table B.— All Returns: Selected Income and Tax Items, By Size of Adjusted Gross Income 
and By 1979 Income Concept, 1988— Continued 

[All figures are estimates based on samples — number of returns are in tfiousands and money amounts are in millions of dollars] 





Total Itemized deductions 


Taxable income 


Size of income 


Size ot AGI 


1979 
Income concept 


Size ot AGI 


1979 
Income concept 




Number of 
fetufns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 




(49) 


(501 


(51) 


(52) 


(53) 


(54) 


(55) 


1561 


All feturns, total 

Under $10,000 
$10,000 under $20,000 
$20,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 

$50,000 under $60,000 
$60,000 under $70,000 
$70,000 under $80,000 
$80,000 under $90,000 
$90,000 under $100,000 

$100,000 under $125,000 
$125,000 under $150,000 
$150,000 under $175,000 
$1 75,000 under $200,000 
$200,000 under $300,000 

$300,000 under $400,000 
$400,000 under $500,000 
$500,000 under $1 ,000,000 
$1 000,000 or more 


31.903 

896 
2.865 
4.579 
6.002 
5.525 

3.929 

2.547 

1.590 

968 

613 

828 
412 
265 
178 
324 

138 
70 

112 
61 


395.216 

7,193 
21,890 
35,244 
52,603 
54,530 

43,803 
33,284 
24,044 
16,109 
11,784 

18,075 
10,691 
7,698 
5,755 
12,757 

6,929 
4,425 
9,765 
18,636 


31,895 

909 
2,932 
4,652 
5.992 
5.489 

3.807 

2.536 

1,517 

966 

622 

855 
429 
278 
175 
335 

149 
73 

116 
64 


379,783 

7,556 
21,371 
34,266 
50,563 
52,309 

41,138 
31,774 
21,727 
15,622 
1 1 ,020 

17,510 
10,201 
7.670 
5.234 
12.432 

6.916 
4.445 

9,440 
18,588 


90,282 

15,611 
23,906 
16,677 
11,920 
8,254 

4.985 
2.930 
1.772 
1.065 
663 

881 
432 
277 
186 
334 

141 
71 

115 
62 


2 069 967 

30,589 
176,368 
254,334 
274,610 
255,121 

194,194 
136,891 
97,120 
67,390 
47,070 

74,451 
45,637 
35,270 
27,894 
66,396 

41,164 
27,115 
67,560 
150,793 


90,282 

15535 
23,729 
16,882 
12,005 
8,281 

4,828 
2,932 
1,707 
1,066 
675 

934 
453 
300 
188 
355 

153 
75 

119 
65 


2,069,967 

30,831 
174,352 
257,462 
278,140 
256,650 

188,093 
136,661 
93,020 
65,837 
47,183 

76.200 
46.256 
36 633 
27.204 
67.081 

42.025 
27.359 
66.973 
152.009 




Total lax credits 


Total income lax 


Size ot income 


Size of AGI 


1979 
Income concept 


Size ot AGI 


1979 
Income concept 




Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 




(571 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


All feturns, total 

Under $10,000 
$10,000 under $20,000 
$20,000 under $30,000 
$30,000 under $40,000 
$40,000 under $50,000 

$50,000 under $60,000 
$60,000 under $70,000 
$70,000 under $80,000 
$80,000 under $90,000 
$90,000 under $100,000 

$100,000 under $125,000 
$125,000 under $150,000 
$150,000 under $175,000 
$175,000 under $200,000 
$200,000 under $300,000 

$300,000 under $400,000 
$400,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


14.099 

726 
5,633 
2,048 
1,844 
1,407 

899 
539 
293 
183 
90 

142 
71 
44 
33 
56 

29 
16 
26 
19 


7,047 

116 
1,939 
969 
859 
635 

418 
269 
163 
158 
75 

162 
98 
76 
84 

134 

121 

82 

225 

463 


14,099 

709 
5,628 
2,080 
1,838 
1,430 

869 
523 
297 
166 
98 

154 
69 
52 
33 

61 

30 
17 
28 
20 


7,047 

114 
1,940 
970 
862 
639 

397 
256 

145 
137 
62 

143 

67 

94 

63 

211 

143 

93 

242 

468 


87.135 

14.937 

21.534 

16.603 

11.896 

8.250 

4.984 

2.930 

1.772 

1.066 

664 

881 
433 
277 
186 
335 

142 
72 

115 
62 


412,870 
4,624 
24,550 
38,640 
44,139 
42,768 

35,979 
27,414 
20,686 
14,996 
10,951 

18,409 
11,991 
9,636 
7,801 
19,250 

11,756 

7,695 

19,163 

42,423 


87,135 

14,876 
21,347 
16,808 
11,979 
8,276 

4,829 
2,932 
1,707 
1,066 
675 

934 
454 
300 
188 
355 

153 
75 
119 

65 


412.870 

4.829 
24.261 
39.143 
44.795 
43.190 

34.908 
27.434 
19.791 
14.602 
10.945 

18.701 
12.118 
9.963 
7.613 
19.190 

11.942 

7.748 

18.926 

42,771 



^ Individual Retirement Arrangments ate included m the calculation ot pensions and annuities in AGI and pensions and annuities 



Individual Returns/1988 



11 



Comparison of AGI with 1979 Income Concept 

The Tax Reform Act of 1986 made extensive 
changes in the composition of AGI beginning in 
Tax Year 1987. The Act incorporated into AGI 
most of the income items included in the 1979 
Income Concept. Some income, such as capital 
gains, that had been partially excluded from AGI 
under prior law was fully included. The new law 
also eliminated or restricted some deductions. 
For this reason, if AGI is used to measure 
income, any comparison of 1986 income and tax 
data with that for 1987 or 1988 is misleading. A 
more accurate comparison can be made using the 
1979 Income Concept because it measures income 
in the same way for all three years. 

Table B shows total income and selected tax 
items for 1988 using AGI and the 1979 Income 
Concept. Income, as calculated by the two 
measures, showed little difference for 1988 with 



most provisions of the Tax Reform Act of 1986 
(TRA) in effect. Before tax reform, when income 
measured by AGI and the 1979 Income Concept 
were compared at each income level, the 
differences were most pronounced at income 
levels of $200,000 or more. But, with the 
elimination of preferential treatment of various 
income items by TRA, such as the exclusion of 
capital gains, much of the difference disappeared. 
Under tax law prior to 1987, the capital gains 
exclusion accounted for the largest difference at 
the higher income levels between the two income 
measures. 

Total income for all returns, using the 1979 
Income Concept, increased over 10 percent from 
1987 to 1988; but total income for the highest 
income group— $200,000 and above— increased 
over 50 percent. Total income taxes reported for 
the $200,000 and above income group increased 
almost 38 percent from 1987 to 1988. 



Figure 4.— Total Income Tax as a Percentage of Income, 1986-1988 



Size of Income 


Taxes as a percentage of 
adjusted gross income 


Taxes as a percentage of 
1979 Income Concept 




1986 


1987 


1988 


1986 


1987 


1988 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


All returns, total 

Under $10,000 


14.8% 

4.3 

7.8 
10.6 
12.2 
13.8 

15.5 
16.9 
18.7 
19.9 
20.8 

23.1 
25.2 
28.0 
29.3 

31.1 

33.7 
36.2 
384 
40.2 


13.3% 

4.0 

6.8 

9.4 
10.6 
11.8 

13.5 
15.1 
16.5 
17.8 
18.8 

20.1 
21.8 
23.0 
23.9 
25.8 

27.0 
28.2 
290 
286 


13.4% 

4.0 

6.5 

9.3 
10.6 
11.6 

13.2 

14.5 
15.6 
16.6 
17.4 

18.8 
203 
21.6 
22.5 
.23.7 

24.0 
24.1 
246 
25.0 


13.3% 

4.9 

7.6 
10.0 
11.6 
12.6 

13.8 

14.9 
15.8 
16.7 
16.8 

18.3 
190 
19.3 
20.3 
22.6 

22.6 
23.4 
23.7 
21.4 


13.1% 

4.2 
6.7 
9.3 

10.7 
11.7 

13.4 
15.0 
16.2 
17.5 
18 1 

19.3 
20.6 
21.2 
22.5 
23.8 

24.5 
26.5 
26.7 
26.8 


13.3% 
4.4 


$10,000 under $20,000 


6.5 


$20,000 under $30,000 


9.3 


$30,000 under $40,000 


10.7 


$40,000 under $50,000 


11.7 


$50,000 under $60 000 


13.2 


$60,000 under $70,000 


14.5 


$70 000 under $80 000 


15.4 


$80,000 under $90,000 


16.1 


$90,000 under $100,000 


17.1 


$100,000 under $125,000 


18.0 


$125,000 under $150,000 


19.6 


$150,000 under $175,000 


20.6 


$175,000 under $200,000 


21.6 


$200,000 under $300,000 


22.3 


$300,000 under $400,000 


22.6 


$400,000 under $500,000 


23.2 


$500,000 under $1,000,000 


23.5 


$1,000,000 or more 


24.5 







12 



Individual Returns/1988 



The average tax rates (income tax as a 
percentage of total income) for each income class 
for 1986, 1987, and 1988, based on AGI and the 
1979 Income Concept, are shown in Figure 4. 
Based on the 1979 Income Concept, average tax 
rates declined or remained the same from 1987 to 
1988 in every income category with the exception 
of incomes under $10,000, which rose slightly. 
At incomes over $70,000 the decrease was larger, 
with incomes of $200,000 and above showing the 
largest decline in average tax rates. A factor in 
this larger decrease for the highest income groups 
was the lower marginal tax rate of 28 percent for 
1988 compared to 38.5 percent for 1987. 

When average tax rates for 1988 (based on the 
1979 Income Concept) are compared to those for 
1986 (before tax reform), the rates declined for 
incomes below $90,000. For incomes of $90,000 
and above, average tax rates increased for most 
income groups, especially for incomes of 
$1,000,000 and over, which rose from 21.4 
percent for 1986 to 24.5 percent for 1988. 



Although this higher average tax rate for 1988 
was calculated using a lower marginal tax 
rate— 28 percent for 1988 compared to 50 percent 
for 1986— it was calculated on income which 
included all capital gains (long-term gains could 
be partially excluded from income for 1986.) 
Also, certain deductions from income that were 
allowed for 1986, were limited or eliminated for 
1987 and 1988. 



Notes And References 



[1] Hostetter, Susan, "Measuring Income for 
Developing and Reviewing Individual Tax 
Law Changes: Exploration of Alternative 
Concepts," Statistics of Income and Related 
Administrative Record Research: 1986-1987, 
U.S. Department of the Treasury, Internal 
Revenue Service, 1987. 



Section 2 



Description of the Sample* 



This section describes the sample selection and 
criteria, and the method of estimation contained in 
this report. It also describes some of the 
limitations of the data. 



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 
Martinsburg Computing Center and was processed 
at the ten Internal Revenue Service (IRS) Centers 
during Calendar Year 1989. The total sample of 
1 10,634 returns was selected from a population of 
110,088,189 returns. 

All returns processed during 1989 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 that contained no income 
information were excluded from the tables in this 
report. Sample returns representing 377,023 
returns were excluded from the tables as a result. 



The estimates in this report are intended to 
represent all returns filed for Tax Year 1988. 
While about 97 percent of the returns processed 
during Calendar Year 1989 were for Tax Year 

1988, a few were for noncalendar years ending 
during 1988 and 1989, and some were returns for 
prior years. Returns for prior years were used in 
place of 1988 returns received and processed after 
December 31, 1989. This was done in the belief 
that the characteristics of returns due but not yet 
processed could best be represented by the returns 
for previous income years that were processed in 

1989. Therefore, data for Tax Year 1988 may 
include amounts for discontinued items, such as 
the deduction for a working married couple, 
reported on prior year returns processed in 1989. 



Sample Design and Selection Criteria 

Data from Forms 1040, 1040 A, and 1040EZ 
processed to the IRS Individual Master File 
System at the National Computing Center during 
Calendar Year 1989 were classified, 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, the strata 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 



♦Bonnye Walker designed the sample and prepared the text and tables in this section under the direction 
of Yahia Ahmed, Chief, Mathematical Statistics Team, Coordination and Publication Staff. 



13 



14 



Individual Returns/1988 



Business; a Schedule F, Farm Income and 
Expenses; and a Form 4835, Farm Rental Income 
and Expenses. Twenty 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 numbers generated from transformations of the 
SSN. The sampling rates for the various strata 
ranged from 0.03 percent to 100 percent. 

Table C contains the number of returns in the 
population and sample-by-sample stratum for the 
United States. A comparison of the population 
counts in Table C with the total shown in the 
national tables of this report will disclose a small 
difference. This difference is the result of having 
excluded an estimated 377,023 returns (see 
below). 



Method of Estimation 

Weighting factors were obtained by dividing 
the population count of returns in a sample 
stratum by the number of sample returns for that 
stratum. These weighting factors were used to 
generate all of the estimated numbers of returns 
and amounts in this report. 



Table Presentation 

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 (t), 
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 1(X) 
percent rate). 



In the tables, a dash (-) in place of a frequency 
or an amount indicates that either no returns in 
the population had the characteristic or the 
characteristic was so rare that it did not appear on 
any of the sampled returns. 



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 differences between the 
actual number of returns designated for each 
sample strata 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 processing 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 processing, the amount of director's 
fees would have been transferred to salaries and 
wages in the sample record. 

The 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 or missing data [1, 2]. 

Some returns designated for the sample are not 
available for SOI processing because other areas 
of IRS, such as Audit and Collection, need the 
return at the same time as SOI. These returns are 
referred to as unavailable returns. During Tax 
Year 1988, there were 166 unavailable returns 
which constituted about one tenth of one percent 
of the designated sample. The chart below 



Individual Returns/1988 



15 



Table C— Number of Forms 1040, 1040A and 1040EZ in the Population and Sample 


, 1988 






Descriplion ot me samp 


e strata 


Numtjer of Belurns 




United Slates Total 




Population 
Counts 


Sample 
Counls 










(1) 


(2) 


Grand total 








110,088,189' 


110,634 


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


1.098 


1,098^ 


Form 1040 returns only wiifi combined Scfiedule C (business or profession) net profit or net loss of $350,000 and over, total 


13,852 


13.852 


Larger of total income amount 
or total loss amount 


olal 


and 


Size of business receipts 
plus farm receipts 


176,660 




Forms 1040 only with Form 2555, 




588 


Under $50,000 






Under $500,000 


96,452 


30 


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






Under $500,000 

$500,000 under $1,000,000 


44,904 


13 


$100,000 under $500,000 
Under $100,000 






Under $1,000,000 
$1,000,000 under $10,000,000 


33,861 


147 


$500,000 under $2,000,000 
Under $500,000 






Under $10,000,000 
$10,000,000 under $30,000,000 


1,327 


282 


$2,000,000 and over 
Under $2,000,000 






Any amount 
$30,000,000 and over 


116 


116 


Forms 1040 only with Form 1116, 


but without Form 2555, 


total 




536.130 


3.152 


Under $50,000 






Under $500,000 


216,633 


61 


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






Under $500,000 

$500,000 under $1,000,000 


150,152 


38 


$100,000 under $500,000 
Under $100,000 






Under $1,000,000 
$1,000,000 under $10,000,000 


140,901 


601 


$50,000 under $2.000,000 ,, 
Under $500,000 






Under $10,000,000 , 
$10,000,000 under $30,000,000 


23,279 


1,196 


$2,000,000 and over 
Under $2,000,000 






Any amount 
$30,000,000 and over 


5,165 


1.256 


Forms 1040 only with Schedule C 


but without Form 2555 


or Form 1116 


total 


13,588,893 


22.411 


Under $25,000 






Under $200,000 


5,818,998 


2.739 


$25,000 under $50,000 
Under $25,000 






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


4.321.638 


3.1BB 


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






Under $1.000,000 

$500,000 under $1,000,000 


2,247,741 


3,717 


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






Under $5,000,000 
$1,000,000 under $5,000,000 


648,835 


2.163 


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






Under $10,000,000 
$5,000,000 under $10,000,000 


197,079 


2.139 


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






Under $20,000,000 
$10,000,000 under $20,000,000 


35,162 


1.719 


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






Under $30,000,000 
$20,000,000 under $30,000,000 


12,593 


2,510 


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






Under $50,000,000 
$30,000,000 under $50,000,000 


5,179 


2.583 


$5,000,000 and over 

Under $5,000,000 






Any amount 
$50,000,000 and over 


1,653 


1.653 


Forms 1040 only with Schedule F. 


but without Form 2555 


Form 1116, 


Schedule C, total 


1 ,840,508 


4.183 


Under $25,000 






Under $200,000 


788,013 


306 


$25,000 under $50,000 
Under $25,000 






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


644,497 


432 


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






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


305,160 


391 


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






Under $5,000,000 

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


66,091 


205 


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






Under $10,000,000 
$5,000,000 under $10,000,000 


26,175 


251 


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






Under $20,000,000 
$10,000,000 under $20,000,000 


6,215 


312 


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






Under $30,000,000 
$20,000,000 under $30,000,000 


2,178 


1,108 


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






Under $50,000,000 
$30,000,000 under $50,000,000 


946 


946 


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




Any amount 
$50,000,000 and over 
n 1116, Schedule C, or Schedule F total 


232 
93,931,048 


232 


Forms 1040, 1040A and 1040E2 without Form 2555, Forr 


65.350 


Under $25,000 






Not applicable 


69,863,863 

22,988,274 

9,283,529 

1,293,217 

383,309 

78,129 

26,925 

10,621 

3,181 


20,949 


$25,000 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 






9,722 
7.751 
4.379 
4.625 
4,070 
53690 
5.305 
3.181 



' This population includes an eslimated 377,023 relurns thai were excluded from other tables in this report because they contained no income information or represented amended or tentative returns identified 
after sampling 
^ This population includes 281 Form 1040 returns that have alternative minimum tax other than zero 



16 



Individual Returns/1988 



contains the percentage of unavailable returns for 
Tax Years 1985-1988. 



Year 1985 1986 1987 1988 

Percent 1.8 0.3 0.1 0.1 



After the completion of service center review, 
data were further validated, tested, and balanced 
at the Detroit Computing Center. Computer 
adjustments and imputations 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 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. 



Sample Redesign 

A complete revision to the sample design used 
to produce the statistics from individual income 
tax returns is being phased in over a 5-year period 
beginning with Tax Year 1987 and ending with 
Tax Year 1991. In addition to new strata classes 
and methods of estimation, the revisions include 
the development of a longitudinal panel. For 
additional details on the redesign see [3], [4], [5], 
[6] and [7]. 



Notes and References 

[1] Durkin, T. M., and Schwartz, O. (1981), 
"The SOI Quality Control Program," in 
Proceedings of the Section on Survey 



Research Methods, American Statistical 
Association, 478-483. 

[2] Sailer, P., Hicks, C, Watson, D., and 
Trevors, D. (1982), "Results of Coverage and 
Processing Changes to the 1980 Individual 
Statistics of Income Program," m Proceedings 
of the Section on Survey Research Methods, 
American Statistical Association, 452-457. 

[3] Czajka, J. L. (1988), "Development of a New 
Income Stratifier for a Sample of Individual 
Tax Returns," in Proceedings of the Section 
on Survey Research Methods, American 
Statistical Association, 640-645. 

[4] Czajka, J. L., and Walker, B. (1989), 
"Combining Panel and Cross-Sectional 
Selection in an Annual Sample of Tax 
Returns," in Proceedings of the Section on 
Survey Research Methods, American 
Statistical Association, 463-468. 

[5] Czajka, J. L., and Schirm, A. L. (1990), 
"Overlapping Membership in Annual Samples 
of Individual Tax Returns," in Proceedings of 
the Section on Survey Research Methods, 
American Statistical Association, 413-418. 

[6] Hostetter, S., Czajka, J. L., Schirm, A. L., 
and O'Conor, K. (1990), "Choosing the 
Appropriate Income Classifier for Economic 
Tax Modeling," in Proceedings of the Section 
on Survey Research Methods, American 
Statistical Association, 419-424. 

[7] Schirm, A. L., and Czajka, J. L. (1990), 
"Intertemporal Stability in Total Income and 
the Overlap in Annual Samples of Tax 
Returns," in Proceedings of the Section on 
Survey Research Methods, American 
Statistical Association, 407-412. 



Section 3 Basic Tables* 



Part 1 - Returns Filed and Sources of Income Page 

1.1 Selected Income and Tax Items, by Size and Accumulated 

Size of Adjusted Gross Income 18 

1.2 All Returns: Adjusted Gross Income, Itemized Deductions, 

Exemptions, and Tax Items, by Size of Adjusted Gross Income 

and by Marital Status 21 

1.3 All Returns: Sources of Income and Adjustments, Deductions 

and Tax Items, by Marital Status 25 

1.4 All Returns: Sources of Income, Adjustments, and Tax Items, 

by Size of Adjusted Gross Income 26 

1.5 Form 1040EZ Returns: Sources of Income and Tax Items, 

by Size of Adjusted Gross Income 40 

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

Tax Items, by Size of Adjusted Gross Income 42 

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 46 

2.2 Returns With Itemized Deductions: Sources of Income 

and Adjustments, Deductions and Tax Items, by Marital Status 51 

2.3 Ail Returns: Exemptions by Type and Number of Exemptions, 

by Size of Adjusted Gross Income 52 

2.4 All Returns: Exemptions by Type and Number of Exemptions, 

by Marital Status 53 

Part 3 - Tax Computations 

3.1 Returns With Modified Taxable Income: Adjusted Gross Income, 

Deductions, Exemptions, Taxable Income, and Tax items. By Type 

of Tax Computation By Size of Adjusted Gross Income 54 

3.2 Returns With Total Income Tax: Total Income Tax as a Percent of 

Adjusted Gross Income, by Size of Adjusted Gross Income 55 

3.3 All Returns: Tax Liability, Tax Credits, and Taxpayments, 

by Size of Adjusted Gross Income 57 

3.4 Returns With Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax was Computed 63 

3.5 Returns With Modified Taxable Income: Tax Generated by 

Rate and by Size of Adjusted Gross Income 65 



♦Production and review of tables was coordinated by June Walters. Louella Ballanger, 
William Bradley, Edward Gross, Jr., Charles Hicks, Barbara Marshall, Kenneth Rice, 
and Emily Ring were responsible for specific tables. 



17 



18 



Individual Returns/1988 



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

(All figures are estimales based on samples— money amounts are m thousands of dollars) 





All returns 


'~~ 


Taxable returns 










Adjusted gross 


income 








Adjusted gross income 


Size and accumulated size ol 






less delir*'' 










less deficit 




adjusted gross income 


Number of 
returns 


Percent of 
total 










Number of 
returns 


Percent ot 
total 








Amount 


Percent of 
total 


Average 

(dollarsi 


Amount 


Percent of 
total 




It) 


(21 


(3) 


(4) 


(51 


16) 


|7l 


(81 


(9) 


Size ot Adjusted Gross Income 


























Total 


109.708.280 

835 420 


100.0 

08 


3,083.019.733 

-41,136,289 


100.0 

(') 




28.102 

-49 240 


87.135.332 

5 952 


100.0 

(■') 


2,989,915,092 

-3 558 231 


100.0 


No adiusted gfoss income 


(^) 


Jl under $1,000 


3.126,849 


29 


1,859,321 




3 1 




595 




904,855 


1 


680 691 


o 


$1,000 under $2,000 


3,867,063 


35 


5,783.536 




32 




1,496 




1,084.349 


1 2 


1 591.311 


01 


$2,000 under $3,000 


3,589,370 


33 


8 921 465 




D3 




2,486 




884.236 


1 


2 201 835 


01 


$3,000 under $4,000 


3,347,791 


3 1 


11.705.181 




}4 




3,496 




1 341 720 


1 5 


4 669 966 


02 


$4,000 under $5,000 


3,118,816 


28 


14.016.183 




D5 




4494 




949 608 


1 1 


4279.048 


01 


$5,000 under $6,000 


3.083.053 


28 


17.011,716 




36 




5,518 




1.979 501 


23 


10.924.397 


04 


$6,000 under $7 000 


3.134 576 


29 


20.385.726 




37 




6 504 




2.019 102 


23 


13.129.220 


04 


$7,000 under $8,000 


3.139.547 


29 


23.485.451 




38 




7,481 




1.915.160 


22 


14.315.836 


05 


$8,000 under $9,000 


3.051.747 


28 


25.947.056 




38 




8,502 




1.940.746 


22 


16,513.134 


06 


$9,000 under $10,000 


2 991.996 


27 


28.410.071 




39 




9,495 




1.911 374 


22 


18.153.480 


06 


$10.CuO under $11,000 


2.857,935 


26 


29.994.051 









10.495 




2.023.118 


23 


21.246.831 


07 


$11,000 under $12,000 


2,704,240 


25 


31.093.843 









11.498 




1.916.366 


22 


22.061.176 


07 


$12000 under$13,000 


2,725,537 


25 


34.059.583 




1 




12.496 




2.080.175 


24 


25.998.673 


09 


$13,000 under $14 000 


2,802,095 


26 


37.801.217 




1 2 




13.490 




2 195.157 


25 


29.624,653 


10 


$14,000 under $15,000 


2,626,234 


24 


38.023.673 




1 2 




14.478 




2.189.640 


25 


31,704,722 


1 1 


$15,000 under $16000 


2,598.308 


24 


40.272.975 




13 




15.500 




2.362.514 


27 


36,621,178 


1 2 


$16,000 under $17,000 


2.367.239 


22 


39,102,465 




13 




16.518 




2 194 035 


25 


36250.230 


1 2 


$17,000 under $18,000 


2.456.793 


22 


43,013,019 




1 4 




17.508 




2342965 


27 


41 029.605 


1 4 


$18,000 under $19 000 


2.196.171 


20 


40,600,463 




1 3 




18.487 




2131858 


24 


39 418 043 


1 3 


$19,000 under $20,000 


2.141.719 


20 


41,769.448 




1 d 




19.503 




2.098.442 


24 


40 929.611 


1 4 


$20,000 under $25,000 


9.278 762 


85 


207.837.324 




67 




22.399 




9.141.213 


105 


204.811.083 


69 


$25,000 under $30,000 


7.517.739 


69 


206.201 .583 




67 




27.429 




7.461.750 


86 


204.667.435 


68 


$30,000 under $40 000 


1 1 .956.599 


109 


415.310.642 


135 




34.735 




11.895 769 


137 


413.203.096 


138 


$40,000 under $50,000 


8.264514 


75 


369.115.676 


120 




44.663 




8.249.552 


95 


368 437.697 


123 


$50,000 under $75,000 


8.904 085 


81 


532.715.520 


173 




59.828 




8.897.085 


102 


532.315.125 


17 8 


$75,G00 under $100,000 


2.520.476 


23 


214.204.828 




69 




84.986 




2.518.463 


29 


214.024.329 


7 2 


$100,000 under $200,000 


1.778.258 


16 


236.074.161 




77 




132.756 




1.776.104 


20 


235.793.141 


79 


$200,000 under $500,000 


548 472 


05 


161.914.657 




53 




295,210 




547.869 


06 


161.736.529 


54 


$500,000 under $1,000,000 


114 808 


1 


77.893.798 




25 




678 470 




114 682 


1 


77 808.122 


26 


$1,000,000 or more 


62 065 


1 


169.631.441 




55 




2 733 126 




61.972 


I 


169 333 126 


c y 




Taxable returns— Continued 




Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size ot 


















Percent ot 




adjusted gross income 


Number of 


Amount 


Percent 
of 


Number ot 




Amount 


Percent 
of 


Amount 






Adjusted 


Average 
income tax 




returns 




total 


returns 






total 




Total 


Taxable 
income 


gross 

income 

less deficit 


(dollars) 




(101 


(11) 


(121 


(131 


(14) 


115) 


(161 


(17) 


(181 


(191 


(201 


Size ol Adjusted Gross Income 


























Total 


87.088.935 


2.061.956.733 


100.0 


87,120.969 

14 


411.842.025 

715 


100.0 

(') 


412.869,909 

108.837 


100.0 

(•) 


20.0 

CI 


13.8 

(-■) 


4.738 


No adiusted gross income 


18.286 


$1 under $1 000 


896.271 


171 576 


(-T 


904.844 




30,726 


(■) 


31 .040 


(') 


18 1 


46 


34 


$1,000 under $2,000 


1.084.347 


517,517 


(•) 


1.084.347 




89,217 


(•) 


89.331 


(■') 


173 


56 


82 


$2,000 under $3,000 


881 .379 


498,747 


(-T 


884.236 




83,777 


(•) 


83 777 


(■) 


168 


38 


95 


$3,000 under $4,000 


1 .338.860 


986471 


(■') 


1.341.718 




157,216 


(■) 


157.267 


(■■) 


159 


34 


117 


$4,000 under $5,000 


946.750 


1 ,456,532 


1 


949 608 




238,795 


1 


238 795 


01 


164 


56 


251 


$5,000 under $6,000 


1,979,495 


2,509,815 


1 


1.979.495 




376,308 


1 


376,454 


01 


150 


34 


190 


$6,000 under $7 000 


2019 101 


3 832 068 


02 


2.019.101 




567,850 


01 


567 852 


1 


14 8 


43 


281 


$7,000 under $8,000 


1,905,206 


5.080.138 


02 


1.915.160 




789,638 


02 


789,638 


02 


155 


55 


412 


$8,000 under $9,000 


1.938.165 


6.737.596 


03 


1.940.741 




1,013,597 


02 


1,013,683 


02 


150 


61 


522 


$9,000 under $10,000 


1,911.374 


7.872,207 


04 


1.911,374 




1 166,984 


03 


1,166,984 


03 


14 8 


64 


611 


$10,000 under $11,000 


2.023.012 


9,330,936 


05 


2,023,012 




1,381 529 


03 


1,381952 


03 


148 


65 


683 


$11,000 under $12,000 


1.916 069 


10254,744 


05 


1,916,069 




1,517 688 


04 


1,519,100 


04 


148 


69 


793 


$12,000 under $13,000 


2.079.875 


12,742,359 


06 


2,079,875 




1,829,596 


04 


1.832.371 


04 


14 4 


70 


881 


$13,000 under $14,000 


2.195.156 


15,019,043 


07 


2,195,156 




2,128,938 


05 


2.128.951 


05 


142 


72 


970 


$14,000 under $15 000 


2,189,554 


16,818,013 


08 


2,189,554 




2,379670 


06 


2.382.438 


06 


142 


75 


1.088 


$15,000 under $16 000 


2.362.431 


19,454,549 


09 


2,362.431 




2.706.451 


07 


2.710,372 


07 


139 


74 


1.147 


$16,000 under $17,000 


2.193.734 


19,414,654 


09 


2.193.734 




2.743.356 


07 


2.743.404 


07 


14 1 


76 


1250 


$17,000 under $18,000 


2342945 


22,156,085 


1 1 


2.342.945 




3.219.594 


08 


3.219.645 


08 


14 5 


78 


1.374 


$18,000 under $19,000 


2,131 774 


21 712972 


1 1 


2.131.773 




3.164 578 


08 


3.165.841 


08 


14 6 


80 


1.485 


$19,000 under $20,000 


2,098,348 


23 635,046 


1 1 


2.098.348 




3.461 504 


08 


3.465 798 


08 


147 


85 


1 652 


$20,000 under $25,000 


9 140,158 


123,509,540 


60 


9.140.158 




18.266.445 


4 4 


18 278.344 


4 4 


148 


89 


2.000 


$25,000 under $30,000 


7,459,032 


130 308 553 


63 


7.461.397 




20.350.002 


49 


20.361 .642 


49 


156 


99 


2 729 


$30,000 under $40,000 


11.895.037 


274 212 100 


133 


1 1 .895,037 




44.110,509 


107 


44.138.991 


107 


16 1 


107 


3.710 


$40,000 under $50,000 


8.248.966 


254,956 048 


124 


8,248,966 




42,743 177 


104 


42.768.361 


104 


168 


116 


5.184 


$50,000 under $75,000 


8.895.457 


383,057,897 


186 


8,895,457 




74303,253 


180 


74.340 917 


180 


194 


140 


8.356 


$75,000 under $100,000 


2.518.146 


159,573,901 


77 


2.518,146 




35,630.908 


87 


35.685.329 


86 


22 4 


16 7 


14.169 


$100,000 under $200,000 


1.774,587 


183,184,673 


89 


1,774,587 




47.647.960 


11 6 


47.837.393 


11 6 


26 1 


20 3 


26.934 


$200,000 under $500,000 


547,249 


134,655,949 


65 


547,229 




38.446620 


93 


38.699.740 


94 


28 7 


23 9 


70.637 


$500,000 under $1,000,000 


114,562 


67,552,225 


33 


114,564 




19,040.602 


46 


19.162.981 


46 


28 4 


24 6 


167.097 


$1,000,000 or more 


61 896 


150 744 777 


73 


61 896 




42,254 821 


10 3 


42.422 678 


103 


28 1 


25 1 


684 546 



Footnoie(sj ai end ol labfe 



Individual Returns/1988 



19 



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 m thousands of dollars) 


























All returns 


Taxable returns 








Adjusted gross income 






Adjusted gross income 


Size and accumulated size cf 






loci; dpflrit 






less deficit 


adjusted gross income 


Number ol 
returns 


Percent ol 
total 


1,733 IJCi,^,, 


Number of 
returns 


Percent of 
total 




Amount 


Percent of 
total ' 


Average 
(dollars) 


Amount 


Percent of 
total 1 




(1| 


(21 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


Cumulated from Smallest Size 




















of Adjusted Gross Income 




















No adjusted gross income 


835,420 


08 


-41,136.289 


(5) 


-49,240 


5.952 


(■) 


-3.558.231 


O 


$1 under $1,000 


3,126,849 


29 


1.859.321 


1 


595 


904.855 


1 


680.691 


(■) 


$1 under $2,000 


6,993,911 


64 


7.642.857 


02 


1,093 


1 .989.204 


23 


2,272,001 


1 


$1 under $3,000 


10,583,281 


96 


16.564.322 


05 


1,565 


2.873.440 


33 


4,473.836 


01 


$1 under $4,000 


13,931,072 


127 


28.269.503 


09 


2,029 


4.215,160 


48 


9.143.803 


03 


$1 under $5,000 


17,049,889 


155 


42.285.686 


1 4 


2,480 


5,164,768 


59 


13.422.851 


04 


$1 under $6,000 


20,132,942 


184 


59,297.402 


1 9 


2,945 


7,144,269 


82 


24.347.248 


08 


$1 under $7,000 


23,267,518 


21 2 


79.683.128 


26 


3,425 


9,163,371 


105 


37.476.468 


1 3 


$1 under $8,000 


26,407.065 


24 1 


103.168.579 


33 


3,907 


11,078,531 


127 


51.792.304 


1 7 


$1 under $9,000 


29,458,813 


26.9 


129,115.635 


4 1 


4,383 


13,019,276 


149 


68.305.439 


23 


$1 under $10,000 


32,450,809 


29.6 


157.526.705 


50 


4,854 


14,930.650 


17 1 


86.458.919 


29 


$1 under $1 1 ,000 


35,308,743 


32 2 


187.519.756 


60 


5,311 


16.953.768 


195 


107.705.750 


36 


$1 under $12,000 


38,012,984 


34 6 


218.613.600 


70 


5,751 


18.870.134 


21 7 


129,766,926 


43 


$1 under $13,000 


40,738,521 


37 1 


252.673.183 


8 1 


6,202 


20.950.309 


24 


155,765,600 


52 


$1 under $14,000 


43,540,616 


39 7 


290.474.400 


93 


6,671 


23.145.466 


26 6 


185,390,252 


62 


S1 under $15,000 


46,166,850 


42 1 


328.498.073 


105 


7,115 


25.335,107 


29 1 


217,094,974 


73 


$1 under $16,000 


48,765,158 


44 4 


368.771 .048 


11 8 


7,562 


27,697,620 


31 8 


253,716,152 


85 


$1 under $17,000 


51,132,398 


46 6 


407,873.513 


131 


7,977 


29,891,655 


34 3 


289,966,382 


97 


$1 under $18,000 


53,589,191 


48 8 


450.886,533 


144 


8.414 


32,234,620 


37 


330.995,988 


11 1 


$1 under 119,000 


55,785,362 


50 8 


491,486,995 


157 


8.810 


34,366,478 


39 4 


370.414.031 


124 


$1 under $20,000 


57,927,081 


52 8 


533,256,444 


17 1 


9.206 


36,464,921 


41 8 


411.343.641 


137 


$1 under $25,000 


67,205,842 


61 3 


741,093,768 


23 7 


11,027 


45,606,134 


52 3 


616.154.725 


206 


$1 under $30,000 


74,723,581 


68 1 


947,295,351 


30 3 


12.677 


53,067,884 


60 9 


820.822.160 


27 4 


$1 under $40,000 


86,680,181 


79 


1 ,362,606,993 


436 


15.720 


64,963,653 


74 6 


1,234.025.255 


41 2 


$1 under $50,000 


94,944,695 


86 5 


1,731,721,668 


554 


18.239 


73,213,205 


84 


1,602.462.952 


53 5 


$1 under $75,000 


103,848,780 


94 7 


2,264,437,188 


72 5 


21.805 


82.110.290 


94 2 


2.134.778.077 


71 3 


$1 under $100,000 


106,369,256 


97 


2,478,642,016 


79 3 


23.302 


84.628,753 


97 1 


2.348.802.406 


78 5 


$1 under $200,000 


108,147,514 


98 6 


2,714,716,176 


869 


25.102 


86.404.857 


99 2 


2.584.595.546 


86 3 


$1 under $500,000 


108,695,986 


991 


2,876,630.833 


92 1 


26.465 


86.952.725 


99 8 


2.746.332.075 


91 7 


$1 under $1,000,000 


108,810,795 


99 2 


2.954.524.631 


94 6 


27.153 


87.067.408 


99 9 


2,824,140,197 


94 3 


$1 or more 


108,872,859 


99 2 


3.124,156,072 


100 


28.695 


87.129.380 


100 


2,993,473,323 


100 


All returns 


t09,708,280 


100.0 


3,083.019,783 


98.7 


28,102 


87,135,332 


100.0 


2,989,915,092 


99.9 




Taxable returns— Contir 


ued 






Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size ol 












Perc 


Bnl 




Percent of 




adjusted gross income 








Average 




Number ot 
returns 


Amount 


of 
total 


Number of 
returns 


Amount 




tot 


1 


Amount 


Total 


Taxable 
income 


Adjusted 

gross 

income 

less deficit 


income tax 
(dollars) 




(10) 


111) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Cumulated from Smallest Size 


























of Adjusted Gross Income 


























No adjusted gross income 


- 


- 


- 


14 


715 




O 


108.837 


(•) 


C) 


P) 


18,286 


$1 under $1,000 


896,271 


171,576 


(■■) 


904.844 


30,726 




(•') 


31.040 


(■) 


18 1 


46 


34 


$1 under $2,000 


1,980,618 


689,093 


(■) 


1.989.191 


119,943 




(^) 


120.371 


(') 


175 


53 


61 


$1 under $3,000 


2,861,997 


1,187,840 


01 


2,873.427 


203,720 




{') 


204,148 


(') 


172 


46 


71 


$1 under $4,000 


4,200,857 


2,174.311 


1 


4,215,145 


360,936 


C 


) 1 


361,416 


01 


166 


40 


86 


$1 under $5,000 


5,147,607 


3.630.843 


02 


5.164,753 


599,731 


c 


)1 


600,211 


1 


165 


45 


116 


$1 under $6,000 


7,127,102 


6.140.657 


03 


7,144,248 


976,039 


t 


)2 


976,664 


02 


159 


40 


137 


$1 under $7,000 


9,146,203 


9.972,725 


05 


9,163,349 


1,543,889 


c 


)4 


1,544,517 


04 


155 


4 1 


169 


$1 under $8,000 


11,051,409 


15,052,863 


07 


11,078,509 


2,333,527 


c 


)6 


2,334,155 


06 


155 


45 


211 


$1 under $9,000 


12,989,575 


21,790,459 


1 1 


13,019,249 


3,347,124 


( 


)8 


3,347,838 


08 


154 


49 


257 


$1 under $10,000 


14,900,949 


29,662,667 


1 4 


14,930,623 


4,514,108 




1 


4,514,823 


1 1 


152 


52 


302 


$1 under $11,000 


16,923,960 


38,993.603 


1 9 


16,953,635 


5,895,638 




4 


5,896,775 


1 4 


15 1 


55 


348 


$1 under $12,000 


18,840,030 


49,248.347 


24 


18,869,704 


7,413,326 




8 


7,415,875 


1 8 


15 1 


57 


393 


$1 under $13,000 


20,919,904 


61.990.706 


30 


20,949,579 


9,242,922 




'2 


9,248,246 


22 


149 


59 


441 


$1 under $14,000 


23,115,061 


77.009.749 


37 


23,144,735 


11,371,860 




?8 


11,377,197 


28 


148 


6 1 


492 


$1 under $15,000 


25,304,615 


93.827,762 


46 


25,334.290 


13,751.529 




33 


13,759,635 


33 


14 7 


63 


543 


$1 under $16,000 


27,667,046 


113.282,311 


55 


27.696.720 


16.457.980 




10 


16,470,007 


40 


14 5 


65 


595 


$1 under $17,000 


29,860,780 


132,696,965 


64 


29,890,454 


19.201.336 




1 7 


19,213,411 


4 7 


14 5 


66 


643 


$1 under $18,000 


32,203,724 


154,853,051 


75 


32,233,399 


22.420.931 




54 


22,433,055 


54 


14 5 


68 


696 


$1 under $19,000 


34,335,498 


176,566,023 


86 


34,365,171 


25.585.509 




52 


25,598,897 


62 


145 


69 


745 


$1 under $20,000 


36,433,846 


200,201,069 


97 


36,463,520 


29.047.013 




7 1 


29,064,695 


70 


145 


7 1 


797 


$1 under $25,000 


45,574,004 


323,710,609 


157 


45,603.677 


47.313,458 


1 


5 


47,343,039 


11 5 


14 6 


77 


1.038 


$1 under $30,000 


53,033,036 


454,019,162 


22 


53,065,074 


67,663.460 


1 


54 


67,704,681 


164 


14 9 


82 


1.276 


$1 under $40,000 


64,928,073 


728,231,262 


35 3 


64,960,111 


111.773.969 


2 


7 1 


111,843,672 


27 1 


154 


91 


1.722 


$1 under $50,000 


73,177,040 


983,187,310 


47 7 


73,209,078 


154.517.146 


3 


75 


154,612,032 


37 4 


157 


96 


2.112 


$1 under $75,000 


82,072,496 


1,366,245,207 


66 3 


82,104,534 


228.820.399 


5 


56 


228,952,949 


55 5 


168 


107 


2.788 


$1 under $100,000 


84,590,642 


1.525.819.109 


74 


84,622,680 


264.451.307 


6 


42 


264,638,279 


64 1 


173 


113 


3.127 


$1 under $200,000 


86,365.229 


1,709.003.782 


82 9 


86,397,267 


312.099,267 


7 


58 


312,475,672 


75 7 


183 


12 1 


3,616 


$1 under $500,000 


86,912.478 


1.843.659,731 


89 4 


86,944,496 


350,545,887 


8 


51 


351,175,412 


85.1 


19,0 


128 


4,039 


$1 under $1,000,000 


87,027.040 


1.911,211.957 


92 7 


87,059,059 


369,586,489 


8 


37 


370,338,393 


897 


194 


13 1 


4,253 


$1 or more 


87,088,935 


2.061,956,733 


100 


87,120,955 


411,841.310 


10 


DO 


412,761,071 


100 


20 


138 


4,737 


All returns 


87,088,935 


2,061,956,733 


100.0 


87,120,969 1 411,842,025 


10 


).0 


412,869,909 


100.0 


20.0 


13.8 


4,738 



Footnote(s) al end ol (able 



20 



Individual Returns/1988 



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

(All figures are eslimates based on samples— money amounts are in inousands ol dollars) 





All returns 


Taxable returns 


Size and accumulated size dt 
ad)usled gross income 


Number ot 
returns 


Percent ot 
total 


Adiusted gross income 
less deficit 


Number of 
returns 


Percent of 
total 


Adjusted gross income 
less delicti 




Amount 


Percent ol 
total ' 


Average 

(dollars) 


Amount 


Percent ot 
total 1 




(1) 


(2) 


13) 


(4) 


161 


(6) 


(7) 


18) 


19) 


Cumulated from Largest Size 






















of Adjusted Gross Income 






















$1,000,000 or more 


62,065 


01 


169,631,441 


54 


2,733,126 




61,972 


01 


169.333.126 


57 


$500,000 or more 


176,873 


02 


247,525.239 


79 


1,399,452 




176,654 


02 


247.141 248 


83 


$200,000 or more 


725,345 


07 


409,439,896 


13 1 


564,476 




724,523 


08 


408.877 777 


137 


$100,000 or more 


2,503,603 


23 


645,514,057 


20 7 


257,834 




2,500,627 


29 


644.670,917 


21 5 


$75,000 or more 


5,024.079 


46 


859,718.884 


27 5 


171,120 




5,019,090 


58 


858,695,246 


28 7 


$50,000 or more 


13,928,164 


127 


1,392,434,404 


44 6 


99,973 




13,916,175 


160 


1,391,010,371 


46 5 


$40,000 or more 


22,192.678 


20 2 


1,761.550.079 


56 4 


79,375 




22,165,727 


25 4 


1,759,448,068 


58 8 


$30,000 or more 


34,149,278 


31 1 


2.176,860.721 


69 7 


63,745 




34,061,496 


39 1 


2,172,651,163 


72 6 


$25,000 or more 


41,667,017 


38 


2,383,062,304 


76 3 


57,193 




41,523,247 


47 7 


2.377,318,598 


79 4 


$20,000 or more 


50,945,779 


46 4 


2,590 899.628 


82 9 


50,856 




50,664 459 


58 1 


2,582,129,682 


86 3 


$19,000 or more 


53,087,498 


48 4 


2,632669.077 


84 3 


49,591 




52,762,902 


60 6 


2,623,059,292 


87 6 


$18,000 or more 


55.283,669 


50 4 


2,673,269,539 


85 6 


48,356 




54,894,760 


63 


2,662,477,335 


88 9 


$17,000 or more 


57,740,462 


52 6 


2,716,282,559 


86 9 


47,043 




57,237,725 


65 7 


2,703,506,941 


90 3 


$16,000 or more 


60,107,701 


54 8 


2,755,385,024 


88 2 


45,841 




59,431,760 


68 2 


2,739,757171 


915 


$15,000 or more 


62,706,009 


57 2 


2,795,657,999 


89 5 


44,584 




61,794,274 


70 9 


2,776,378,349 


92 7 


$14,000 or more 


65,332,243 


59 6 


2,833,681,672 


90 7 


43,373 




63,983,914 


73 4 


2,808,083,071 


93 8 


$13,000 or more 


68,134,339 


62 1 


2,871,482.889 


91 9 


42,144 




66,179,071 


75 9 


2837,707,723 


94 8 


$12,000 or more 


70.859.876 


64 5 


2,905,542,473 


93 


41,004 




68,259,246 


78 3 


2,863,706,397 


95 7 


$1 1,000 or more 


73.564.116 


67 1 


2,936 636316 


94 


39,919 




70,175,612 


80 5 


2,885,767,573 


96 4 


$10,000 or more 


76,422.051 


69 7 


2,966,630 367 


95 


38,819 




72,198 730 


82 9 


2,907,014,404 


97 1 


$9,000 or more 


79,414,047 


72 4 


2,995,040,437 


95 9 


37,714 




74,110,104 


85 1 


2,925,167,884 


97 7 


$8,000 or more 


82,465,794 


75 2 


3,020,987,493 


96 7 


36,633 




76,050,849 


87 3 


2,941,681,019 


98 3 


$7,000 or more 


85,605,341 


78 


3,044,472,944 


97 4 


35.564 




77,966,009 


89 5 


2,955,996,855 


98 7 


$6,000 or more 


88,739,918 


80 9 


3,064,858,670 


98 1 


34.538 




79,985,111 


91 8 


2,969,126,075 


99 2 


$5,000 or more 


91,822,971 


83 7 


3,081,870,386 


98 6 


33.563 




81,964,612 


94 1 


2,980,050,472 


99 6 


$4,000 or more 


94,941,787 


86 5 


3,095,886,569 


99 1 


32.608 




82,914,220 


95 2 


2,984.329,520 


99 7 


$3,000 or more 


98,289.578 


89 6 


3,107,591,750 


99 5 


31.617 




84.255,940 


96 7 


2,988,999,487 


99 9 


$2,000 or more 


101,878,948 


92 9 


3,116,513,215 


99 8 


30.590 




85,140,176 


97 7 


2,991,201,322 


99 9 


$1,000 or more 


105,746,011 


96 4 


3,122,296,751 


99 9 


29.526 




86,224.525 


99 


2,992,792,632 


100 


$1 or more 


108 872 859 


99 2 


3 124 156 072 


100 


28 695 




87 129 380 


100 


2 993 473 323 


100 


All returns 


109,708.280 


100.0 


3,083,019,783 


98.7 


28,102 




87.135,332 


100.0 


2.989.915.092 


99.9 








Taxable returns— Continued 




Taxable income 


Income tax after credits 


Total income tax 


Size and accumulated size ot 


















Percent of 




adjusted gross income 


Number ol 


Amount 


Percent 
ol 


Number ot 


Amount 


Percent 
of 


Amount 












Adjusted 


Average 
income lax 




returns 




total 


returns 




total 




Total 


Taxable 
income 


gross 

income 

less deficit 


(dollars) 




(10) 


(11) 


(12) 


(13) 


(14) 


115) 


It6) 


(17) 


(18) 


119) 


(20) 


Cumulated from Largest Size 
























of Adjusted Gross Income 
























$1,000,000 or more 


61,896 


150,744,777 


73 


61.896 


42,254,821 


103 


42,422,678 


103 


28 1 


25 1 


684.546 


$500,000 or more 


176 457 


218,297,002 


106 


176.459 


61,295,422 


149 


61 585,659 


149 


28 2 


24 9 


348,623 


$200,000 or more 


723,707 


352,952,952 


17 1 


723.688 


99,742,042 


24 2 


100,285,400 


24 3 


28 4 


245 


138,416 


$100,000 or more 


2,498,293 


536,137,625 


26 


2.498.275 


147.390.002 


35 8 


148,122,793 


35 9 


27 6 


23 


59,234 


$75,000 or more 


5,016,439 


695,711,526 


33 7 


5.016.420 


183.020.910 


44 4 


183,808,122 


44 5 


26 4 


21 4 


36,622 


$50,000 or more 


13,911.896 


1 ,078,769,423 


52 3 


13.911.877 


257.324 163 


62 5 


258,149,039 


62 5 


239 


186 


18 550 


$40,000 or more 


22,160,862 


1 333,725,472 


64 7 


22.160.844 


300.067,341 


72 9 


300,917,400 


72 9 


22 6 


17 1 


13 576 


$30,000 or more 


34,055,899 


1,607,937,571 


78 


34.055.881 


344,177,850 


83 6 


345,056,391 


83 6 


21 5 


159 


10130 


$25,000 or more 


41,514,931 


1,738,246,125 


84 3 


41.517,278 


364,527,852 


88 5 


365,418,032 


88 5 


210 


154 


8,800 


$20,000 or more 


50,655,089 


1,861,755,665 


90 3 


50,657,435 


382,794,297 


92 9 


383,696,376 


92 9 


20 6 


14 9 


7,573 


$19,000 or more 


52,753,438 


1,885,390,711 


914 


52,755,784 


386,255,801 


93 8 


387,162,175 


93 8 


20 5 


14 8 


7.338 


$ 1 8.000 or more 


54,885,211 


1,907,103,683 


92 5 


54,887,556 


389,420,379 


94 6 


390,328,016 


94 5 


20 5 


14 7 


7.110 


$17,000 or more 


57,228,156 


1,929,259,768 


93 6 


57,230,501 


392,639,974 


95 3 


393,547,661 


95 3 


20 4 


146 


6876 


$16,000 or more 


59,421,889 


1,948,674,422 


94 5 


59,424,235 


395,383,330 


96 


396,291,065 


96 


20 3 


14 5 


6668 


$15,000 or more 


61,784,320 


1.958,128,972 


95 4 


61,786.665 


398,089,780 


96 7 


399,001,436 


96 6 


20 3 


14 4 


6.457 


$14,000 or more 


63.973,874 


1.984,946,985 


96 3 


63,976.220 


400,469,450 


97 2 


401,383,875 


97 2 


20 2 


143 


6.273 


$13,000 or more 


66,169,031 


1 ,999,966,028 


97 


66.171.376 


402,598,388 


97 8 


403,512.826 


97 7 


20 2 


142 


6097 


$12,000 or more 


68,248,905 


2.012,708,387 


97 6 


68,251.251 


404,427,984 


98 2 


405,345,197 


982 


20 1 


142 


5.938 


$11,000 or more 


70,164,975 


2,022,963,131 


98 1 


70.167.320 


405,945,672 


98 6 


406,864,297 


98 5 


20 1 


14 1 


5.798 


$10,000 or more 


72,187,986 


2,032,294,066 


98 6 


72,190,332 


407,327,201 


98 9 


408,246,249 


98 9 


20 1 


140 


5.654 


$9,000 or more 


74,099,361 


2,040,166,274 


98 9 


74,101,706 


408,494 186 


99 2 


409,413,233 


99 2 


20 1 


140 


5.524 


$8,000 or more 


76,037,526 


2,046,903,870 


99 3 


76,042,446 


409,507,783 


99 4 


410,426,916 


99 4 


20 1 


140 


5,397 


$7,000 or more 


77,942,732 


2,051,984,008 


99 5 


77,957,606 


410,297,421 


99 6 


411,216,555 


99 6 


20 


139 


5,274 


$6,000 or more 


79,961,833 


2,055,816,076 


99 7 


79,976,707 


410,865,271 


99 8 


411,784,407 


99 7 


20 


139 


5 148 


$5,000 or more 


81,941,328 


2,058,325,891 


99 8 


81,956,202 


411,241,579 


99 9 


412.160.861 


99 8 


20 


138 


5,029 


$4,000 or more 


82,888,078 


2,059,782,422 


99 9 


82,905,810 


411,480,374 


99 9 


412.399.656 


99 9 


20 


138 


4,974 


$3,000 or more 


84,226,939 


2,060,768,893 


99 9 


84.247528 


411,637,590 


100 


412.556923 


99 9 


20 


138 


4,896 


$2,000 or more 


85,108,317 


2,061,267,640 


100 


85.131,764 


411,721,367 


100 


412,640,700 


99 9 


20 


138 


4 847 


$1,000 or more 


86.192 664 


2,061,785,157 


100 


86,216,111 


411,810,584 


100 


412,730,031 


100 


20 


138 


4 787 


$1 or more 


87 088,935 


2 061 956 733 


100 


87 120 955 


411 84 1 310 


100 


412 761 071 


100 


20 


13 8 


4 737 


All returns 


87.088,935 


2,nfii qqfi 711 


100.0 


87,120 0'^'> 


^ 1 ' , U*T 1 , ^J 1 ^.^ 

4t1 RAO noti 


100 n 


412 869 909 


100.0 


20.0 


13.8 


4,738 








-1 














:lj 


^ >L|UV^I^1^^ 


J 





Percenl based on posiliue income oniv 
■ Less Ihan 05 percenl 
^ Percenl not compuled 
NOTE Oelail may noi add lo lolal because ol rounding 



Individual Returns/1988 



21 








? 

3 
< 


« 


< 


I 


o 

s 

CO 


1 


31,040 
89,331 
83,777 
157,267 
238,795 


376,454 

567,852 

789 638 

1 013,683 

1 166,984 


1,381,952 
1 519,100 

1 832 371 

2 128,951 
2,382 438 


2,710.372 
2,743,404 
3,219,645 
3,165,841 
3,465.798 


18,278,344 
20,361,642 
44,138,991 
42,768.361 
74.340.917 


35,685,329 
47,837,393 
38,699,740 
19,162,981 
42422678 


o f^ 

O) CO 

at rs 

{O o 
OJ 


31,040 
89 331 
83,777 
157,267 
238,795 


376,454 

567,852 

789.638 

1,013,683 

1 166 984 


1,381,952 
1 519,100 
1 832,371 
2,128,951 
2,382,438 


2,710372 
2 743 404 
3.219645 
3.165 841 
3.465.798 


18,278,344 
20,361,642 
44 138 991 
42 768,361 
74 340 917 


35,685329 
47837.393 
38 699.740 
19 162 981 
42,422 678 




1 - 

z 


? 


00 


in 
CTl 
in 


904,855 
1 084 349 

884,236 
1,341,720 

949.608 


1 979,501 
2,019,102 
1 915.160 
1 940,746 
1.911 374 


2,023,118 
1,916,366 
2 080,175 
2,195 157 
2,189,640 


2352.514 
2.194.035 
2.342.965 
2,131.858 
2,098,442 


9.141,213 
7,461,750 
11,895,769 
8,249,552 
8,897,085 


2,518,463 

1,776,104 

547,869 

114,682 

61,972 


CM c\J 

m in 
n Ol 
tn m 
n 

m 


904 855 
1 084,349 

884.236 
1 341.720 

949,608 


1,979,501 
2,019,102 
1,915,160 
1,940,746 
1,911,374 


2,023 118 
1,916,366 
2,080,175 
2,195 157 
2,189,640 


2,362 514 
2 194 035 
2342965 
2,131,858 
2,098,442 


9.141,213 
7,461 750 
11,895,769 
8249552 
8,897.085 


2,518,463 

1 776 104 

547 869 

114 682 

61,972 




6 


1 

< 


1 


in 

cm" 
eo_ 


in 

hi 


30.726 
89.217 
83.777 
157.216 
238.795 


376.308 

567.850 

789 638 

1.013,597 

1,166,984 


1.381,529 
1,517,688 
1 ,829,596 
2 128,938 
2,379,670 


2,706,451 
2,743,356 
3,219,594 
3,164,578 
3.461,504 


18,266,445 
20,350,002 
44,110,509 
42,743,177 
74,303,253 


35,630,908 
47,647960 
38,446,620 
19.040,602 
42.254,821 


in m 
cu — 

O r^ 


30,726 
89,217 
83,777 
157,216 
238795 


376,308 

567,850 

789,638 

1,013,597 

1,166,984 


1 381 529 
1 517 688 
1,829,596 
2,128,938 
2,379670 


2 706451 
2 743 356 
3,219594 
3.164,578 
3.461,504 


18,266 445 
20,350 002 
44,110 509 
42,743 177 
74,303,253 


35,630,908 
47.647 960 
38.446620 
19,040,602 
42,254,821 




Is 

II 

Z 


o 


a> 

g 

eo 


^ 


904,844 
1 084,347 

884,236 
1,341,718 

949,608 


1,979,495 
2,019 101 
1,915,160 
1,940,741 
1,911,374 


2,023,012 
1.916.069 
2.079.875 
2,195 156 
2,189,554 


2,362,431 
2,193,734 
2,342,945 
2,131 773 
2,098,348 


9,140,158 
7,461,397 
11,895,037 
8,248,966 
8,895457 


2.518,146 

1 774.587 

547,229 

114 564 

61,896 


0> TT 

o 

00 


904,844 
1,084,347 

884 236 
1,341,718 

949,608 


1,979,495 
2,019,101 
1,915,160 
1,940,741 
1,911,374 


2,023,012 
1,916,069 
2,079,875 
2,195,156 
2.189.554 


2362 431 
2 193 734 
2,342,945 
2,131 773 
2,098,348 


9,140 158 
7,461,397 
11,895,037 
8248966 
8,895,457 


2,518,146 

1 774,587 

547,229 

114,564 

61,896 




e 


1 
E 
< 


s 


Ol 

£ 

o> 

CD 


1 


171 676 

521 009 

523,268 

1.003 911 

1,465,756 


2,538,631 
3,871,192 
5,160,613 
6948,561 
8,384,854 


0,014,776 
1,166,801 
3,788,050 
6,191,091 
7.629,360 


9.880,825 
9,726,608 
'2,368,519 
'1,824217 
'3,777,890 


123.752,465 
130,581,872 
274.610,363 
255,121,323 
383,088 855 


159,574,120 
183,252.229 
134,674,810 
67,559,945 
150.793,390 


i. 


171 576 
517,517 
498 747 
986,471 
1,456,532 


2,509815 
3,832,068 
5,080,138 
6,737,596 
7,872207 


9,330.936 
0,254 744 
2,742,359 
5,019,043 
6.818,013 


9,454,549 
9,414654 
2,156,085 
1,712,972 
3.635,046 


123,509,540 
130,308,553 
274,212,100 
254 956 048 
383 057 897 


159,573,901 
183,184 673 
134 655.949 

67,552 225 
150,744 777 

8,010,247 














|1 


s 


CO 
CM 

g 


1 


908,395 
1,100 026 

902,773 
1,350,291 

958,181 


2,014,188 
2.077 362 
1.947,337 
2,125,884 
2,226,295 


2,395,628 
2.412,908 
2.515,948 
2,621,728 
2,479,865 


2,524,212 
2.272,637 
2,411,339 
2,153,194 
2,118,102 


9,191,617 
7,485,237 
11,920,216 
8,253,967 
8,897.248 


2,518.150 

1,775,165 

547,352 

114,575 

61,910 


tn 1 

s 

CS 

o 

eo 


896,271 
1,084,347 

881,379 
1,338,860 

946,750 


1 979,495 
2,019,101 
1 ,905,206 
1,938,165 
1,911,374 


2,023,012 
1.916,069 
2,079,875 
2,195,156 
2 189 554 


2,362431 
2 193 734 
2,342945 
2,131,774 
2,098 348 


9,140,158 
7,459 032 
11,895 037 
8248966 
8,895,457 


2,518,146 

1 774,587 

547 249 

114 562 

61 896 

3,192,794 




c 
9 

■a 
■o 

Ul 


i 

E 
< 


s 


CI 
<M 

i 
S 

ClJ 


1 


5,008 468 
8,501,829 
0,119 750 
0,576,187 
0,362,337 


0,348,157 
0,945,720 
1,027 100 
0,891,617 
771,748 


0,406,143 
9,896,608 
9,733,440 
0,094 1 1 1 
8,909,850 


8,903,838 
8,187,868 
8,498,678 
7,725 114 
7,173,337 


29.760,529 
21,853,171 
27,177,827 
13 276,824 
7,627662 


1,213,196 

474,793 

83,203 

11,430 

3687 


co' 
n 


536.039 
1.073.791 
1 705.851 
3.666.476 
2,646,081 


5,817 730 
6,037,582 
5,672,051 
5,874,811 
6.000,987 


6,871,838 
6.674,223 
7.135 198 
7.568,768 
7.293,072 


8,077.646 
7,657,748 
8,172 959 
7,617776 
7,076,524 


29,567.669 
21,795,625 
27 150 145 
13,275,672 
7627,662 


1 213 196 
473 641 
■■98 159 

75,185,304 












1 J 

2 


s 


CM 
OJ 

r- 

Tt 

s" 




3,089413 
3,822,366 
3,517316 
3,251,255 
3,042,995 


2.962,068 
3.003,631 
2.944,998 
2,878,011 
2,797,805 


2,674.427 
2,492,199 
2,479,036 
2,539.831 
2,274070 


2,259972 
2,024,473 
2,087,811 
1,868,080 
1,763,290 


7,120,492 
5,029416 
5,929,320 
2,731,748 
1,532,590 


240238 

95,030 

16,775 

2,348 

821 


a* 1 

v' 

(O 


904,845 
1,084,347 

884.236 
1.322.448 

931.071 


1,955.082 
1.966.271 
1.836.688 
1.865.409 
1.824.552 


1,925,013 
1,803,461 
1 922,397 
2,005,298 
1,935,537 


2,083,900 
1,912 220 
2,020,610 
1.845,926 
1 743551 


7.081,919 
5.018,000 
5,922.895 
2,731 518 
1 532 590 


240 238 

94.799 

■■19 907 

20,057,099 




1 

£ 


c 

1 
< 


5 


CM 




123,069 
203 900 
346 691 
399,099 
483,627 


845,242 
837,363 
,408,511 
154,109 
,391,588 


,627,940 
,528,264 
,733,308 
,832,900 
>,626,269 


2,376,045 
2,396,704 
2,668,219 
2,480,903 
2.619,775 


16,033,227 
19,210943 
52,603,466 
54,529.617 
90 065,954 


38,957,294 
42,219 155 
24,111,676 
9,765,330 
18636.268 


n 

CM 

o> 
n 
n 


■•64 821 


106,362 
273,992 
258,107 
373,134 


411 567 
492,807 
846,930 
,044,500 
358 090 


573,572 
588 357 
991,395 
,760,574 
,265,463 


14 170,501 
18,297 549 
50 862 193 
54 003 013 
89 699462 


38730,018 
41 925 826 
23883,037 
9 624 310 
18 317 909 
21,292,965 














ii 

2 


5 


1 


1 


11,128 
26,891 
39,229 
72,284 
48,711 


103,255 
109.549 
177.404 
144,502 
162,832 


165,986 
194.896 
232,946 
250,908 
338,746 


310,493 
330,678 
359,017 
316,003 
365.607 


2,119,585 
2,459,551 
6,001,876 
5,524,611 
7,367,772 


2.280.238 

1,682,932 

531,688 

112,433 

61,231 


5 1 

m 
n 


••24.507 


36,417 
67,041 
57,533 
74001 


82,708 

98,517 

144,223 

178,504 

240,685 


250,770 
269 727 
312391 
273,844 
342,070 


2,020 609 
2,414,978 
5,947470 
5509 880 
7,360,772 


2,278,225 

1 681 008 

531 116 

112310 

61 144 

1,532,436 


"o 




'4 

L. E 


5 


o 
n 

<*■ 




3280,048 
4 971,634 
5,538,541 
6060,034 
6,958,555 


7 302,502 
8,872889 
9609,022 
9357,247 
9,741,1 19 


9351,545 
9,334,775 
9,353,853 
10 187,529 
9,420,168 


9419,208 
9.205,919 
9 704,792 
8777,332 
8319,921 


38,838,356 
34 865,439 
61,589,310 
46,384,965 
52,066,549 


14,549,888 

10,325,428 

3,184,713 

655.995 

337,596 


5 


16 780 

5.576 

19 550 

178 764 


2550,526 
3,153,211 
3,325,218 
3,645,899 
3.911,051 


4,635,719 
4,640,814 
5306,375 
5,992,057 
6,263,078 


7 523,877 
7 622 926 
8713,502 
8.326,075 
7 984 488 


37 620,174 
34413029 
61 168,323 
46 322 654 
52,021,948 


14 538 966 

10315226 

3 181 346 

655 340 

337 004 

86,356,657 


CD 

D 
O 

c 

CLi 


T3 

s 


il 


5 


oi 
O 

00 

o 


CO 

Oj 

-3 


1,859 321 
5783,536 
8,921,465 
11,705,181 
14,016,183 


17,011,716 
20,385726 
23,485,451 
25,947,056 
28,410,071 


29,994,051 
31,093,843 
34 059 583 
37 801,217 
38,023,673 


40,272,975 
39 102,465 
43,013,019 
40,600,463 
41.769448 


207,837,324 
206,201,583 
415,310,642 
369.115,676 
532,715,520 


214,204,828 
236,074,161 
161,914,657 
77,893,798 
169,631,441 


i'i" 

Ol' " 

s ' 

(m' 


680.691 
1 591.311 
2,201 835 
4669 966 
4 279 048 


10,924,397 
13,129,220 
14,315,836 
16,513 134 
18 153480 


21 246,831 
22,061,176 
25998,673 
29,624 653 
31.704.722 


36621 178 
36 250 230 
41 029,605 
39418,043 
40,929.611 


204 811,083 
204,667 435 
413 203,096 
368437,697 
532.315,125 


214 024,329 
235 793 141 
161 736,529 
77,808 122 
169.333 126 
93,104,691 


c 

3 
O 

£ 

CO 

q; 

c 
o 
E 

OJ 

e 

CD 

S 

i 


: 


9) 


^ 


s 

OJ 

1 

g" 


o 

OJ 

TT 

in 

CD 


3,126,849 
3,867 063 
3589370 
3,347,791 
3,118,816 


3,083,053 
3,134,576 
3,139,547 
3.051,747 
2.991,996 


2.857,936 
2.704 240 
2.725537 
2.802 095 
2,626,234 


2.598.308 
2,367.239 
2.456.793 
2.196 171 
2,141 719 


9.278,762 
7.517 739 
11.956,599 
8.264 514 
8,904 085 


2,520476 

1,778 258 

548,472 

114.808 

62.065 


CJ OJ 

n in 
n p 
in tri 
w 

CO 


904,855 
1 084,349 

884 236 
1 341 720 

949 608 


1.979 501 
2.019.102 
1,915.160 
1,940.746 
1 911.374 


2.023 118 
1,916.366 
2,080 175 
2,195,157 
2,189,640 


2362514 
2 194 035 
2342,965 
2,131,858 
2,098,442 


9,141,213 

7 461,750 
11,895 769 

8 249 552 
8,897 085 


2518463 

1 776 104 

547 869 

114 682 

61 972 

22,572,948 


e 

i 

* 

1 

Hi 








01 

s 

Ol 

2, 
"O 

o 

z 


DOO 
$2 000 
$3 000 
$4,000 
$5000 


$6 000 
$7,000 
$8 000 
$9 000 
$10,000 


$11,000 
$12000 
$13,000 
$14,000 
$15,000 


$16,000 
$17,000 
$18000 
$19,000 
$20,000 


$25,000 
$30,000 
$40,000 
$50,000 
$75,000 


$100,000 
3r $200 000 
;r $500,000 
31 $1 000 000 
more 


5 
e 

a 
c 
: 
S 

1 

» 

1= 


o 

g 

o 
CT 

1 

rc 
O 
Z 


000 
$2000 
$3 000 
$4 000 
$5000 


$6,000 
$7,000 
$8,000 
$9,000 
$10,000 


$11,000 
$12,000 
$13,000 
$14,000 
$15,000 


$16,000 
$17,000 
$18,000 
$19,000 
$20,000 


$25,000 
$30,000 
$40 000 
$50,000 
$75,000 


$100,000 
;r $200 000 
31 $500,000 
?r$1 000,000 
more 
irns, total 




o 

«' 

c 

3 

s 

< 


0,000 unde 
1 ,000 unde 
2.000 unde 
3.000 unde 
4.000 unde 


5,000 unde 
6,000 unde 
7,000 unde 
8,000 unde 
9,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200 000 und 
$500,000 und 
$1 000 000 or 


0,000 unde 
1,000 unde 
2.000 unde 
3.000 unde 
4.000 unde 


5,000 unde 
6,000 unde 
7,000 unde 
8,000 unde 
9,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50 000 unde 


$75,000 unde 
$100 000 und 
$200,000 und 
$500,000 und 
$1 000 000 or 

Nontaxable ret 


(D 
O 

5 


$1 under $1 
$1,000 unde 
$2 000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7 000 unde 
$8,000 unde 
$9 000 unde 


$1 under $1, 
$1,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7 000 unde 
$8 000 unde 
$9 000 unde 


< 


mwffHAyi 


tfSWtfltfl w 


tfib9(fl(AtfJ 


miftmmy* 



22 



Individual Returns/1988 



w 

"(5 



•D 
C 

n 

0) 

E 
o 
u 

_c 

W) 
(A 
O 

k- 

o 

T3 
4) 

To 

< 

O 

0) 
N 

(n 

>. 

<A 

E 



■a 

c 

« 

c 
o 

Q. 

E 



c 
o 

o 

T3 
V 
Q 

■o 

0) 
N 



0) 

E 
o 

u 

_c 

II) 
o 

O 

■D 
0) 
(0 

3 

< 

iii 

c 



»- I < 













° 






CO to lO ^ Ol 


CD -W CM CM r- 


to o to in CO 


r-- en CO f>- OJ 


^ 





■* ■ 1 CD I 


■« • CD en 


CO CD CD IT m 


cDT Ojojh- 


CD to in CD 


f-- 01 CO r^ Oj 1 














2 1 1 o 1 








f^ to CD CD O 


— ^ to CO CO 




3 


^ ' ' CO * 


^ . f^ — — 


too — CO r^ 


CD CO in r- -rr 


K. (O CO ID 


— - CD CO CO 1 










K 


=0. 


<rt o) 


- CO CDCM 




Ol CM CD p p 


in CO CO o — 


to in f-- Ol — 




CO p 


— CO 00 Oj 


p Oj — -ij p 


en oj CD CO CD 


p p po -■ 


CO in t- en — 










in 






; r- oo d 


CM •- d CO CO' 


d 1 d ID CO 


co" r~" to" CO d 


■^" o" 1--' d CO 


in 


d 




; <c6d 


CM ■— 01 00 CO 


0" ■^ d tb CO 


tb r^ to CO 


rr d !-■ d CO 






1 












to CO CO CO CO 


to Ol r- CM ^ 










CM — — 


to — 01 1^ 


CO CD CO CO CO 


CD 01 ^- CM ^ 


CO - en en r- 






s 










^ m r- CO cn 


■^ en to o to 


CO CO CD CO CO 


N 










T in r^ CD 01 


T p CO p 


p p p p p 




















CD co" iri Cm CO 


d d CM CD in' 


C4 












cb CO iri CM CO 


d d CM to m" 




1 


















CM CO CO 


CO T CO — CO 












Oj to tD 


CO TT to — CO 








"T" 


_ _ 


CO • ^ ^ r- 


CO — Ol ^ f- 


CO 00 O to r^ 


o o 1^ -^ ru 


— CD ^ CO to 


CM 


CM 


— 1 1 1 


oo • Tf — 1^ 


ID — en T r^ 


CD CD CO r^ 


or- -W CM 


— CO — 00 CD 1 




5 






in 








■qr CD CO -- O 


Ol in in in f^ 


^ cy en — CO 


CO CD — 'J — 


m 


CO 




• • in -7 -fr 


T CD CO ^ 


en in m in r- 


■<» oj en — CO 


CO CO — rr — 1 








CM 


^. 




: * m- In 


^ in o p CM 


P P CM CM p 


r- TT in - CO 


(O T - - - 


n 


01 




en — m 


— in CD CM 


ec 01 CM CM 


r- IT in — to 


to -I - • 




* £ 




2 




cvj 


en" d in 


m lo ^ en d 


in •— CO in o 


oj co' d to" — 


t' d tb CO oj 


V 


CM 


CM 


en d iri 


in tb ri" d d 


in — co" iri d 


CM CD co" - 


^" 0" tb co" cm" 






£1 5 


(C 






■ CO T 


CJ3 to in O CM 


^ ^ CM in en 


CO CO oo — to 


Tj- in to O) in 








. CO Tj- 


to CD in CM 


•^ TT CM in en 


CO CO CO — CD 


^ in iD en m 






if 










CO to -ti in tn 


tor- CD CO <^ 


o o en r^ CO 


CM in -T 













to f^ CO 00 r-. 


en 1^ 00 


Oj in -IT 






z 




« 












tt" "T r^ CD r~ 


CM — 


V 












■« ■<t" r- tb r^ 


(M — 










""; 




in CO (Ti 


in CO — — o 


CD CO en Ol CO 


CD CD in in r- 


CO ^ o en in 


^ 




— 


1 • to CO m 


in CO ■ 


CD CO en en CO 


cD to m tn r^ 


CO T en in ■ 










S 




1 1 1 ^ 1 


1 . S: CM i~ 




^ CD ^ o m 


CD en CO CO to 


oo in o o — 


(O 




' f^ 1 


1 . f^ CM — 


^ CM 1 in — 


T CO -^ om 


to en CO CO CD 


CO in — ' 












lO 


cpr^. CM 


o^. —. ^. ''- ^. 


O - CD - CO 


Ol in CO p- 00 


r^ CO r- — p 


« 






CD r^ CM 


O) - n ^ - 


— CD - CO 


en in p f- CO 


f^ CO f- — CO 






c 




1 








•- d CO 00 CO 


r-" -IT (31 in d 


co" CD m" d CO 


CO CM d iri -"J 






cm' 


(s. CO 


— CD CO CD 


p- -J d iri d 


cb CO iri d CD 


CD CM 01 in ^ 




1 


g 










;0 — (Jl ^ O 


CM CD a> CO CM 


in CO in o o 


eo(^ r- o ^ 









CM ■ 


CD - 01 ^ 


CM to CO ffl CM 


in en in 


ODI-. r- TT 




E 












T in r-~ CD en 


■n eji p o p 


r^ to to CO CM 


^ 












■n en CO CO 


P- to tD CO CM 




















CD CO iri CM CO 


O O CM CO iri 


(0* 












CO to iri CM to 


d CM lb iri 




c 






s 












CM CO CD 


CO -T CO - CO 












oj CO to 


CO -^ CO — CO 








~~. 




1 • TT ID t^ 


O) in Ol CO CM 


in f^ o ^- CO 


oo r- CO en in 


O oj o in t^ 


CO 




. CM 1 


j . -^ CD 1^ 


O) in 01 CO CM 


in r^ f^ CO 


CO f- CO tn in 


oojoinf^ 1 














I 1 1 ?c 1 


1 • m CO 1 


CO CO CO •- CM 


— in in CO CO 


CO to CD CM — 


CO in CD in in 


CM 




■ h- 1 


' • in CO T 


CO to to — CM 


— m in CD CO 


to to CD CM — 


to in CO in m 1 




i 


o 




K 




CD 


O) - in 


O CM r- p — 


p p CM •- p 


CD o ^ in en 


coo CDO O 


l^_ 




CO 


en — in 


CM f^ CD ■- 


to to Oj — p 


CD — in en 


p p p 




£ c 








oi 


oi d in 


in CD CO en o 


in •— CO if) Ol 




■t" d iri co" cm" 


in 




OJ 


d d in' 


iri cb CO d d 


iri — aS iri ai 




^ iri 00 CM 




-o 5 










to CO in o CM 


■^ '3' cM in p 




^ in CD o^ in 








• to <J 


to CD in CM 


■W TT CM in CO 




^ in to 01 in 




c 


e| 










CO CO ■>» in in 


SrS: coco S: 




win ^ 










.J3 f^ 00 CO i^ 




CM in 1 






2 - 

z 




■«* 












t" V »-- CD f^" 


cm" ■- 


5 


■~~" 










•w -"j' f--" tb r-. 


cm" — 








"^ 






<D ^ oo — in 


CD in f^ CM cD 


in Ol CO -— CD 


— in tn CO to 


CD CM ^ CO CO 


CM 




1 1 1 1 1 


1 • 1 CM en 


— CO in 01 T 


-T tD CO CO OJ 


^ -^ 'T en 


r- r-. to m K 










s 




1 M ^S 


CO 5 CM CM CO 


CM — CO CD CO 


CD en to CO •- 


- o toco - 


CM f- — in en 


M 




1 1 1 1 1 


I . < 0»CM 


— f^ CO CO m 


— en Cm tD CO 


Oj to CD to 


to Oj to en n 












r- (^ 


-i^ ^ into 


CM TT CO ^ CM 


in •- CM CO 'J 


p — p p o 


t^ CD CM ID CO 


CM 






to -3 


CO CM CO in 


p CM — f^ p 




p p <T_ •« p n 
















r-^ d CO <X) CO 


"-" CO" d 'T CO 


d CD CM CD CM 


iri iri d d f^ 


r-." CD" d iri o 








iri CM 


tb d iri 06 


r^ d O) 01 CM 


to d -^ -^ cb 


r- CO tD CM in (u 






i 








. ^ - o in 




inoop- TT -a- 


CMr- - rs. Ti 


O CD CD 1-- CO 


^ 






in en 




en to m to ^ 


CO to CO — 


OOJ^ 1^ CD ^ 






Si 








Tj CO in CM p 


■^_ p p CM p 


in o CO — f^ 




N 








CO r~. to en CO 


01 CM CM — TT 


oj eoo of^ 


^ CM r- in (B 




E 


E 




c 

IT 










co" V iri to to 


■n' cy" co" to" iri 


—' 00 ■t" r-- iri 


i 








^ —'cm' 


co' ■w" in tb cb 


"w" — CO CO iti 


— ' CO ^' < iri -: 
■<Tin - incM " 




< 














■a- to r^ OCO 


-3- tn — in oj 












rr (D r-. to 




i 
















— CM to 














— CM to 






1 






r; 




— _ 


O) ■^ Cm CM in 


^ CD O "3- eji 


(Jl en — to CM 


CO — h- en CD 


n CO Ol Ol CO 


O) 






1 • 1 CO f^ 


en in en CO CM 


m r- 00 CO 


00 r^ CO O) in 


CM CO p^ tn 














' 1 in in 


^ CO CO CD CO 


CTl P Ol CM ■— 


-- CO f r^ CM 


T in to CM o 


CO CO in in CD 


9 






1 . 1 CD T 


CO COCO — CM 


— in in CO 00 


CO to CO CM — 


to in CO in in 10 










V. 




CO oo 


CM Ol Ol CO O 


CO f^ t^ T r- 


CO CM to CD O 


— ^ r- in r^ 


CO in r- o o 


n 








P OJ ^. p — 


00 toco — en 


to — m en 


to CD at 






£ c 




a 






■^' "*■ "« d ^ 


cm' CD 1^' CO en 


-" to to" d -c 


co" f-~" co" < Oj" 


■«" d iri CD CM 









f^'iri 


iri to CO d d 


lb — CO iri en 


— " tb d oj d 


■^ <2 ^ S <^ » 
















23 ^ ^P^S 
to in m f^ to 


r- f-~ 00 CO 00 


— o en ^^ CO 


T in CO en in 

CM in ■<T 


n 






CM ^ 


sssss 






^ in to 01 in IB 
tM m ■>» 


s 




E m 


2i 


c 






• ■ • -^ <o 






SrS Sa>" 


00 en r- <D 


1 




z "" 




1 












•v" -T r^ to" f- 


CM — 


^ 












•^" Tj r- tb r- 


CM — T^ 








~ 




O ■^ -^ CM to 


— 03 Cf> CO - 


in tn CO f^ o 


CD i^ CO to CO 


CM O in "- r^ 


CO tM CO in T 







1 ^ 1 


to 1 -w -g- 


CO in tD in 


CM en in f*- r- 


in -^T — en r- 


coo to - - in 










(C 




O — ^ ^ (D 


^ O f^ f- T 


en f- m CO ^ 


en CO tn en to 


CM ■^ en -T CO 


CO Ol CO CO P 


« 




1 OJ ' 


CM ' OJ to — 


^ CM CO in CO 


00 00 — en 


to en to CO CO 


CO IT to ■ - m 


1 








(O 




•J ^ in ^ ^ 


■^ iO Oit-^ CD 


CO O CO -- o 


CM p p o p 


CM p p — — 


coco — CM r- 


(A 






tD CO CO 


CM -^ in to to 


CM r- en — 


CO p p p — 


CO oj e 






c 








CO r^ •- 00 — ' 


d ^ "J CD d 


ro CM f^ f^ 00 


r- r-.' CM in CO 


■- co' iri r^" ^" 


■<f rv." — en" CM 









<D ai ai 


co' oj d d CM 


d CM OJ iri 


CO iri — iri -T 


^ CO CO ^ 






E 

< 


o 


o 
en 




CO CNJ c\j CJ> in 


CO r- en (O r- 


to <0 CD Ol CM 


CD en r^ -"T ^ 


Ol Ol Ol Ol ■"— 


coo 1^ 


s 






TT 000 




to m CM to f- 


P CO CD 01 "- 


CD 0> CD O) 


^ 


1 


2i 




t^ cy> •- e^ to 


a) (D ^ CO CO 


to r- in Ol in 


^ r- tn p p 


^. •'_ Q "^ Q 


pco 









. ^ CO 


p — p ■^. 5. 


Ol -T f^ CO -V 

oJ to" CO to co' 


16,3 
14 4 
21.0 
11,7 
7,0 


to. n 

" ■ a 


"- — — 


— CM CO CO CO 


CO to' CO CO CO 


CO CO CO CO co' 


to ^" '- •- fv." 


' 


i 

5 


T3 










































~Z^ 




(D r- r- oi 1^ 


CD CM ID in CO 


— o en -w "<r 


in CO O CD CM 


CM CO en '^ r- 


O) CO en CO CO 


OO 


""" 


en 1 


in 1 to CO CO 


•- en r- OJ en 


CM CO -ST (^ r- 


— to to o^- 


en CO en • • n 


e 


1 






^ 




m in r- (D lO 


T O CD CT> — 


O CO ^ CO CO 


■- — CO tn CM 


T oiino - 


in in T t-- CM 


CM 




• 1 ' in i 


• 1 en to in 


CO torn m -ST 


— CM r». in tn 


r- r^ cor- — 


ID CM — ■ • Ol 








(D 




Oi ui o> in oi 


r- CO tno - 


CM CM ■<? p p 


CM p r- p p 


en in to in r- 


en r- en CD in 






CO 


in CM 


CO in ^ T — 


— p — f^ 


(O — f-- CM r- 


aim - 9 


1 








c 




cNj r- -ST in o 


ih d -- in id' 


^ r^ d f^ d 


CM ^ in cm" tfi 


to en 00 co" to' 


■-' to" cm' — " 






CM 


f^ — " V 


<D<::>a> ■^ IS) 


tb iri iri tb — 


eb CO tri CO ID 


^ coin « 






■o 5 






in t^ — (D in 


^ -- O CM CM 


oo O) to t CO 


in CM m in r~ 


o CO CO en in 


o r- -- 


S 






■ CM CO 




m in to to 


CD CM CO en in 


pi-- - n 






e « 






— ^ C\J OJf^ 


CO in to (D (D 


CD CD CO r^ to 


CD r- r- r- to 




CM 


S 








CO CO ^ TT TT 


in to r- f— to 


^ CO — CM CO 


OJ ■ ^ 






z 




CV 












co' CM V .CM •- 




a* 












CO CM ■<3 CM — 


u» 








« 


~ 


CM in CO — CD 


r~ f- en '- CO 


CO O CM CO CD 


CO r- en CM CO 


in — CO CM ■^ 


en — CO O) — 


CO 


1 


en 1 . • 1 


- 1 1^ to 


en CTi CO CM CO 


CD CD CO -^ CD 


CO 00 - -^ to 


CM to — OJ tn (D 














CD o en lo o 


O CO CM CO CO 


•- Ol O O CM 




r- to r-- ^ ^ 


CO ^ CO to ^ 


in 






• 1 CO CO — 


CM 01 CO 00 


f^ 'T CD CO en 


- — - 


— CD in .- V 










u 




£M (D — — r^ 


^ CD in CO p 


p CM -w rC p 


in in r^ T en 


CO- - - CO 


CM in o> r- Ol 


n 






y CMp 


OJ (^ CM (^ T 


«*- -^ r- p~- 


r— en en CM 


CO CO CO ^ CM 




1 










^-" CO n m in 


■» to' CO CM CO 


CO tN in ^ d 


ai ^" n-" -it" d 


— iri iri -fj" r- 


— " co' r--" r-' r-' 


<o 




CO 


d * CO 


en — f^" r-' 00" 


co' d to (^ ^ 


t--" iri P-. d d 


CM CO r-' -T f.r 




1 


S 


s 




1 r- C^ 00 O 


(O in •- en — 


r- O in ^ 00 




CO CO O CM CO 


to en en CO CM 








■- CO 


r- Tj CM — to 


CM — •- (^ (^ 


to "- CM T tM 


en I-- CM(- t-. 




y 






• CM — -- 


CM CM ^ -- in 


^ m CO eji CM 


en CM p p CM 


in CO ■«! CM r-- 


O Oj ^ CM CM 










• • CM -^ ■^ 


to to en CO en 


— (-- tM r- in 


CO CO — en ^ 




















co" d iri ^" d 


iri «-~ d CO iri 


in 
at 

CM 












r- d V CO en 


tr>- d CO -^ tS 




s 
















— CO ^ «*~ 


CO CO CM '- 












to •» r^ 


CO CO CM — ™ 






<o 


~" 


(O m tn 03 in 


CO ^ ^ r^ CM 


CO ^ o o — 


CO ^ CM O '- 


r- p^ TT CD m 


p- -^ CO -tj -a- 


Ol 




„ 


1 CO m CM 


in ru CO f^ 


coto t^ CD to 


- in - - 


CO 00 CM — CM h- 




£ 












^ CO CO ID CM 


in to CO CM T 


h- en CO CM CM 


o f^ to en tn 


to to O CD to 


<o 






• ' in • — 


— — lOCO-'T 


ojtncM -"T r^ 


CO in - in ■^ 


r- tocor- ej «■ 










^ 




in p p in p 


^ at p CM o 


p p u> p p 


"^ CM ^ CO CM 


oo - - o 


o ^ to in CD 


o> 






CO CO 


— r- — 1^ 


COCO CO — 


00 CD T en 


to en •- ^ in r^ 






£ c 




c 




CO ai o '» — 


CO m (D -w '» 


•- to CM •- iri 


c\i T-' CM iri d 


■w" d cm" CO to" 


T co" co" CD '- 


(O 






Oj cb 


oj tb OJ d r^ 


1^ — CD ■^ ■- 


CM -rr CM TT 


oi to CO CD — ID 




£ 


II 

z 


^ 




. cvjru — 


CM CM CO CM m 


in in Ol — CO 


CM CO m -^ "tt 


97 
1,22 
3,87 
4,42 

6,50 


oj — 


IS 








— • coto to 


00 00 — — Oj 


89 
1 19 
3,83 
4.41 
6,50 


;5P- inoi in n 

T -T CO 
CM — 






CM 












CM 




















(^ 


CO O en CM O 


o Ci o in CO 


en to — CO f- 


O CM in CO CM 


CM — en CO CO 


f^ r- O r* CO 


ID 


CM 


CO t 1 ** 1 


en - CM CO to 


CM CM m 


<n 01^ en to 


COOJ - CD 


to CD in CO in in 










in 




ID -q- O lO OJ 


in CO f*- — o 


o •*- to ^ o 


^ CO ^- O ^ 


CM T o en r^ 


coo OJ -^ CO 





en 


to 1 ' CD ' 


CM • — CO en 


'T — to CM CM 


CD CO CM tn 00 


CO CO to -w 


en tnr- r- CO « 










o 






CM in CM CM en 


in p p p p 


- r- oom 


eo -» --r coo 


r- ^ - Ol in 


s 


01 




in ^ OJ 


p p — p p 


en f*- m to m 


to en en — 


(^ CO - p CM 






il 








r-" — d CO cn 


^ lb en < in 




■<i" iri < -t" co" 


■^' co" CO d lb 


cm" CD oi CO oj 


TC 


to" 




'- oj co' 


d CM CM CO d 


CM d to CM in 


— " lb en 1^ 


CM cb en CO CM n 






ll 


10 


c 


Oj 


^ r- r- to — 


in CO o <o CO 


^ f^ CO >- CM 


en — en f^ o 


CD in CM ^ CM 


to CO r^ — — 








^ to 


— CO — f- en 


CM to en 01 CM 


— in r-. CO © 












en o CO to o 


o — CD in CO 


o o o p p 


CM - p CM p 


— m CM CM CO 


CD r^ en to CO 


<n 






- — in 


^ in 00 CM 


— en in CO m 


— CO — OJ 


CO r- O) to CO V 








a 


OJ 


— — — cm' 


CM CO CO CO co' 






iri iri — ' cm' d 


CO d CM 


CM 








^^ Oj cm" 


CO CO T TI -T 


-7 in Cm O) 


to en CM f^ 




















CM CM in ^ ^ 














CM CM in ^ 1 








c^ 


ID 


r-~ to — O CM 


— r-- en — CD 


en r-- tr r- — 


o CD ■- in CO 


CM en Ol TT ^ 


OJ (-~ - -T f-. 


CO 


in 


ID ' " ; 


m • - to CO 


■>j CC to 1^ 


en - '^ CM T 


to to — CM — 


en tn coo — cd 










a 


OJ 


f^ CO tj ^ .^ 


r-- a> 'T o — 


o CO to CM en 


O O CO CM T 


•- — T CO en 


en CD CO CO en 


CM 


CD 


00 * 


^ • ^ in in 


en (^ r- CO — 


CO tD CO en T 


to in CD to — 


CM CM CMCOCM U> 






1? 




^ 




CM^ -05 


in c) -_ r:- -_ 


CM to CM — en 


rr CD CO o to 


CM — O CO p 


^ p TT - p 


K 


r^ 


p 


— in en 


en en CM CO f^ 


to -T ■« to 


CD in — in CD 


in CD CO*-- o) h. 




o 






O) 


■^ — CO CO CO 


CD ^ iri r- to 


CO" CO xt' < CO 


CO r-" to" iri iri 


iri iri d •- cb 




rC 


■^ 




CO CO 00 


to CD — d 


Of- d - m 


to d CO en 


tb en to in T « 




S 


eI 




i 


r- 


CO en o in in 


^ CM CM in in 


en in to in in 


in ^ "q- CD ^ 


rs. «j ^ <D rw 










p>^ CD f^ 




CMin tn 


to 1^ r- CM r- 


ocD CO ■^ — n 




J 


m 


rvj 


CM to o to 


o in CO CD to 


f^ ID in CD r^ 


o CM en p o 


■T CO in CM r^ 


Ol CO CD CD O 


in 


Ol 






QO T CO 00 in 


CM ^ to ^ 


00 p to ■>» 


CO in min CD V 








c 


O 




CM CO -^ ih d 


r-' CO d — •- 


CM ^ in CD to 


^ CM d — -- 


d iri r^ tb — 




CM 






to" -^ iri to" f^ 


doj -SI tri iri 




|8Sgf g" 








1 










5- oooh- 

— CM CO -^ 


OJ o to to ^ 












01 — ^- r- 

-CMCO-fl 




< 


2 » 
5i 




CM 










CM 




















^ 


in 


in -^ CO 1^ o 


O O CO r^ (D 


CM CM ■^ r- f- 


— CD O in (71 


CO r^ to en CO 


CD CO CM CM CO 


C4 


T7 





CO • ^ ^ 1^ 


to — en -T f- 


CD CD CO I^ 


f- -^ CM 


— !I> — QO ID CM 












f^ 


O CNj O) O — 


rr r- 00 O 0> 


CD in m CO to 


in CD — CD ^ 


CD in CM CD to 


CM CM to T Ol 


in 






• • in ^ T 


TT CO CO — 


O) in in in r- 


^ CM en — CD 


n US — -7 — a 










^ 




T CO in o p 


— CM r-. in r^ 


oo — p in p 


m r^ ■- — — 


T CO ooin 


O CM in CM — 


c^ 






en - m 


— p p CM 


p en CM CM 


I-. "w in — CO 


ia-3 - ~ ~ ^ 






£ ^ 






iO" 




CO - - CD d 


CM co^ ^ — 


t--" d cm" cm co" 


cy" CM co" r-" to 


to cm" CD etj CM 


^ 


Oj 


cm' 


en d iri 


iri tb "5 d d 


iri — CO tri d 


oj to d CO - 


1 ^92 t\i M 






Q D 




r^ 


to 0> '^ <J> <D 


r^ T T to O 


^ in CD to — 


r^ CD — o CM 


O CO CM CM CD 


T m CO en in 


j^ 






■ CO "^ 


toco in CM 


■<x T CM tn en 


CO to CO — to 


^ in (OO) in 1^ 






; £ 




■^ 




CO tn to to f^ 


f^ r-^. cotD 


r^ COO) en 00 


CMOor-.co 


CM tn IT 


f^ 








toco -^ tnm 


tor- a>CD^- 


en r- OD 


r^ui-v K 






2 




CO 












■v" ■»' oo" to" rvJ 


cm' — " 


^ 












■w" ■«' t^' tb < 


w- »- 


1 






o 












o o 2 




a> 












r $100 000 
cr $200 000 
ei $500,000 
er$l 000,000 

urna, total 


CT 






i 












ooo'^ 




c 












T3 
















a t3 o o 




5 






00000 


00 




















100,0 
$200. 
$500, 

$1.00 
ore 









00000 


00000 




; 





















00000 


00000 


00000 




■c 






ly? 


88S8 


oSSSS 


— m' (o ^' ih 


lb < CO d d 


iri o d d in 
CM CO T in r^ 


i 


0088 


8888S 


— CM CO "T m 


to f^ CD Ol 


S8§SiC 






O 


O CM CO ^ iri 




M M M M M 


M MM M M 


M MM M M 


M _ ^ _ C 

^ aj Ol OJ ^ 




CM to T in 


CD ^~ CD cn - 






MMMMM 






2 


OMtA*y?M 


MM MM tA 










MM MM 


MMMMM 












& 






OJ q; OJ 0) OJ 


0^ a> £ o; 


S Qi 23 S £ 


OJ t: t: T3 s 
■o = ei c ° 


C 


& 






aj c OJ OJ 


cj Qj 0) a» 1) 


£ £ £ £ 


Q> 13 T3 — „ •■ 
■D C = C ° S 






e 




_ £ 5i S S 


o) V a) 0; oJ 


•o -o TD -o -a 


■o x; D t: "D 


^ t; "o "D "c 


^ 

^ 


_ £ £ 5 


£ oJ c 


^ -C -C -O T3 


■C TJ -O T3 n 


T3 -D -C D ■D 








s = = = 3 


■o "D n t: 13 


c c c c c 


c c c c c 


c c c c c 


C ^ 3 3 O 


3 


£ 3 3 3 3 


■a t: -c ■c TD 


ei c c d c 


ei c z c c 


c c c c c 


C 3 3 13 








c c c c c 

3 3 3 3 3 


3 3 3 3 3 
O O O O O 


3 3 3 3 3 
O C3 O O O 


3 3 3 3 3 

o o O O O 


08888 


s 


%%%%% 


33333 


3 3 3 3 3 


3 3 3 3 3 
00000 


= ooog • 

0000° B 










T3 O O O O 


O O O O O 


o o o o o 


O O O O O 


O O O O O 


00000 


« 






00000 


00000 




00000 


00000 n 






: 


o 


t= O OOO 


O O O O O 


o o p o p 


p p CD p p 


OO OO o 


$75,0 
$100, 
$200 
$500 

$1.00 




00000 


00000 




00000 


r^ ^ ^ K 






« 


Si u 
SI 

s?.o 

$3,0 
$4 


$5.0 
$6.0 

$7 
$8.0 
$9.0 


O — c\i to T 


iri to' r- co' d 


MMMMM 


€ 


• CM CO -»" 

MMMMM 


00000 

Jl CD f- CO d 
MMMMM 


— Oj CO -^ 


m to f^ 00 d 


SSsSS 


$76 
$101 
$20( 
$501 
$1 
Nonta 










< 


Z 


MMMM M 


MMM MM 


s 


^ 


MMMMM 


MMMMM 



Individual Returns/1988 



23 



ni 
"5 

*C 

ID 

s 

>. 

■D 
C 

ni 

V 

E 
o 
o 

_c 

(A 
lA 
O 

(3 

■a 

0) 

*-^ 
(/> 

3 
< 



w 



10 

.E 

4) 



■D 
C 
(0 

«r 

c 
g 
'^ 

a. 

E 

V 
X 
UJ 

<fl 

c 
g 

u 

3 
T3 

Q 

■o 

0) 
N 



1 CM CM CD • 

I cn f*- CO • 
in in CD 



rg«— Ol oincH'^'- inooioico oicof~-mcn 

COOO COCl'TOO (NintMC^'- --CMOOOltD 

cncMO cof*-^cn-- cMr^oi^cvj in^cD^oi 



- ^ — ai V 

- o o n N 

^ CO CD w 



I r- I CM CM to • 



CVJ — CO oincn^— moaioias cjico^-mcn ■ 
COOO cocn^oo cjincMrO"- '-ojcocjiid ■ 
cnCMO oor-tco— cur-oi^CM in^to^cj) 



•-•-CM cnn^inm ^rrcncnin 



^ •- CT> 
tn o tn 

^ CO CO 



(DOCM tOf-cncvjc\j oiD'-co-«- cDcnr-cor- 

m-^^ CNjcoo^r^ oiCMco^n idid«-oo 

r- Ol CM CM o CO CO r- r- o n oo to co en •- to (D 

■- d d ^ r-- •- 'T d CM CM -- d cnj d d d d cm 

cDi^io CTi — cMCMCNj piinocoin in--in'-T 

— cMc^cn TTcn^cocn m a o ^ en 



in tD o 

S2S 


o 
o 


5 


IS 

CO 


CO f^ 

in en 
CO lO 


s 


r- n CM 


to 




^ 


CM O 


CO 



COOCM tOh-nCMCM OtD'-tDT CDcnr-COl^ ' 

m^^ CMCOO^^- C7)CMQ0^Cn tD(D — oo 

r- O) CM CM p 00 CO f*- r>-_ o n co_ u) cd_ p — to co 

•- d d ^ i*~ •- T d cm' cm' •- d cm d d d d cm 

cor-iD CD'-CMCMrM ni/iocom m'-m--^ 

— cNjcncn Tn^nco cooio^cn 



I : 12: 



CM — cT) Oincn^-— inoCTicjioo roo--incD - - cocnco ■ 

COOO COd^dO CMinCNJC^'- TiniDCMtO • • CDCMr«- I 

cocNjo cor~-.^tr»'— cMr--Q)'TCM CMCMcOi-co CO 00 en ' 

d d d d d d d d — ' ^ cm d d d d ■- o r--' cm ^ — 

■-tDcn '»r--otD'- »— cD'-ojCM ■^'— cocnui ^ocn 

■-•-CM cnco^inin ■^■^cjicoin cMinr-^ 



I : I : : 



CM — CO oinro^-- mooio^co roo — mco 

cDoo cocn^oo cMmcMO— ^miotNico 

en c\j o CO r- ^ CO — CM r^ O ^_ CM cm cm co <- co 

d d o d d d d d — t c\j d d d d ■- o r- 

— fOCO ^I^OCO— —CO — CMCNJ T — cocoin 

— — CM CO CO ^ m un ^ -^ p co m 

CM CM d CM t' 



CO n CO I 

to CM f-- I 



I 2: 



• COOCM tOf--COCMCM 0<0'-tO*T CDCMCMCOO • - — CO'T O 

• in^'^ CMCOO^f"- CT)CMC0^CO IDCD — OCD • • CT)I~-01 * 

r- CJ> CM CM p CD a> f^ r-- o CO CO p id p •- cd ^ '* — cm cm 

^ d d 'T r--" — rf d CM CM — d cm d d d d cm r--' co c\j f») 

(Dr^cDai--cMrMCMcoinocoinLn — in — 'ij — n 

— CMCOCO^COTCOCOCOCnO^CO ^ 



COOCM (DP-COC\JCM OtD — CO*? CDCMCMCOCTl 

in^^ CNJCOOTr- OICMCD^CO CDCD-^OID 

r^ O) CM CNJ o CO CO r- r^ o_ co O) cD cD p — p t 

— ' d d t' r-' — ^' d CM CM — d cm" d d d d cm 

tOf^cD cji — CMCMCM coinocoin tn — lO"-^ 

— CMcoco trco-a-coco rooip-^co 



r- CM o -^ 01 O) 

CM — CO TJ CO ^ 

in CO m p p cu 

d d CD '■^ cji ^ 

(£) O CO CM CO O 

CD -^ CO CO ■- O) 



CDCO COCOOlCMin CMCNJCDCMCM OtOtOOlCO 

oco — ocJi — — CM — r-co— r-cooo — 

r- CM CM o p r— p in p r- cm i~- p co m p co 

d d d d d cm" ■^" d d d o d d d d d — 

CDO OOlOr-CO rOCM — TCM CDCTiOf-CO 

T CM TJ- (D — CO O O CO 1 p p ^. "". '^. P ^. 

\ — — CM d CM d d d r-" d ^' cm d 



O CM • 

r^ in ■ 

CO TJ 



I cocoino cof-^cMooi cocvjcocoin inr^^cMO to — cdcdt oiiocm 

' ini/i — f^ CO — lO'S'f"- oo^tDOco o — coiDin cocnr^o^ h..-rr(-i 

COOO'^CM OCTlf^ — -^ — ^CT»CD^ 'JCOCOincO tOlD^tO'^ 

cm' cm" d d r~- t' — d d d d o cm' d d d ■- d d d d o d ■ '^ 

. . . — ■wtococoT co^cMin-w ococMcotn incMtD-— 

cMco 'T'^ininT incoTTCOfo cooio^ 



-T o r- CT> n 

r~- in — CM w 

d eg c" 



1 I S I 



I iTJ ^ — 



in Ol 

CO CO 

cm' d 



— CM lOr--rOCNJCM OlD — CD^ CDC\JCMCOCn 

O T C\)CDO'3-f~- CJlCMCO^fO ID(0 — OCO 

^ CM eg o CO CO f- r- o CO p p p p — p -3- 

d d ^ r-- — T d CM CM — d cm d d d d cm 

CMCD c3i--CMC\jcM coinoooin in — in — ^ 

CM — CgrOCOTCO-^COCOCOCJlO^CO 



COtDCOCM-rr CJlOl — OICD CD^tOr^CO r-^CDOCOCO CJ)lO — «^CM OOroiDt^ Ul 

OinCMOlCM OTOCM^'^ CMCMOCOCO OlOtJl- O C\jr-*CJ)COin O^-OOO— (D 

— ^ p CO in -^ cji to in in — to — co od oo — r- — o ^r o p o p p ^-_ cm cm cm uj 

— d d CM r- d CM d r*-- r-- d ^ r^ d d — ■^ — ■^ d — d ^ d t-- t Oi ■- ' uj 
CO — r--CMCD ooiiDCTiio •-r-.r^o'^ a3coinr-.in copcooco c\j-— 
r-.«3-Tjinmooc\)cocM— "~'^'""' ^ 



oo— oincomco — ^oioio cnio- r^- 

TcotO indCMinto — coincoin cmi-^cticoco 

CD CO lO CO p CO p T, f^. p p P P "ST. O p O p 

d d d d d T — d d o d d d — d ■? d cm 

moco oitoinor^ comr-iCM cotocoo — 

— CMCM CMCOr-CM— incM-^co- rococn^cM 



tOCMCMCTiO TCNJ — r^^ coM-tD^O r-inocoin ■^O 

iDiDOiQDCM Tj-'ij-— h-CM r^c3i-— r--in cooi^in-— coo 

COr^'Jpl^ CO^lOf^CM OCOOCDCT) " " '*■ ■'"" 

d CM o r— o i^ ^3 •- n ■^ r^ d CM CM d r--" cm cm co co f^ to cD in co in rr 



oo I I I 
rs. I I 1 



Ol'^f^ KO Ui ■rr CM OJ CM — lOCOO ^CM — i^ — 

— CO- tocnoocMin cococnio cocococMto 

p CO — CO r- CO CO en m cji to — cm p ro — p p 

d d r~. d cm' — ' — ^ d d d d d ^-' d d d d 



— in cri CO ^ CM 

— CO to en in co 
CO 'J CO in CM in 



I I I I s; I I : 



C\J CM in CO CM — 



icor-c7>o corr- coo — cococooj 

lincDcocM in — cof--^ mcn-^cDO 

Tico-^co — ^r^inio toco-^r^co 

CM CM r-- d d oj' d 0-) r-- d 'T oJ to ^ 



CM CM TT CO T 



CM 1^ — m 



^in oicomco-^ — cor--a)CM cocoor^^ incDr--(T)r^ 'ico- o>c 

coco ■^cnincMCM CMino-— co in-^- ^^ cm — o — lo >— — ^--^c 

oioi cMtomcnco CMinincMCNj cninoocoto ^r- iocnjco oiot — •— ( 

'J o d d CM d d CM t" r--" ^ d r~- r " ~ 

CO CO U3 CO — 



I M I S I 



cocMin I cointoin to- — toTi en 

incocM iinTTcncJi-^r-f^T- lO 

in p — CO CO CO to p p p p r^ p -^_ — ■ - 

d ^ CM CM — ■- d r-* d d r-- d d d d f^ 

.— • • • (\ic\ico TrT«-'3'i-~.cO"3'CT)'— 



^y, . lo cn to 
to CM r^ — T 
CO o c- - — 



in o in m 
CO T CM in 
— — CM to 



■^iioi^cno cMcocoooi r^ — tor--— tocMOiioio cDintoencn to--tocMco 

— — to- — cMioco'jco — incMoico tococoino) co"?- r^o r^-^- -^iD 

coco^inco cocMOinin ^^incoco ocMtOinr^ incocoi^to O'^cn^cJi 

d d d ■^ d o d (^ d r-- r~- CM d d d d c\j •- to d to o en — cji in — co co co 

orocMcoi~- oo'-~cocoin cocMtoO'— cDO^coco tooincijco co--r-- — 

CO p to r- CO — CM p CM to CM 'T -^ to — p p O p p — CM ^ p p CM OJ 

d ^ ^ — — 



.^ I ^^CO I/) 



— — — — CMCMCMCMT 



UCMCMCM CM — C\)t 



toticD — oroocM — in^incM coin — tncM 

OO^tD CM— •-^— CICMO'^CO lDCOCMr--tO 

— into CNJ— TT^Cy COOCOOlCn r^t^CT)r^(7' 

CNJ ■^ ■^ d d d d d d — ■^ — d d t cm — cm 

^OlO COtO^CNJCM r--OtD^CO COinCMCNJCO 

— --CNJ CMCOr^CMCO COmCOtOT — — ■3'CO'^ 

— ' — — — — — ' — ' d rr '3-' — — 



r^ '3' en (o 



o 


0) 


u 




c 












(0 


3 




E 








(1) 




r 


•o 




w 


b 






(A 


}f> 


3 








•o 


F 


< 


TO 


(0 


s 


c 


•n 






3 


S 


a. 


SJ 






<-n 


1 


1 « 


m 


^.i 


o 


1^ "iS 




iS 


3 


»v 




I- 1 





(O — cocncMh-co cocoocor-- cdcdcocmio mo — oto ^tococooo mco^coo ut o 

r*. -^ oeoco- r- cor^mtoco to — — — — eocococo— — en — -rrr mr-r-ojin co ^ 

tn en coooieoco cocMOCMcn — oioicMin tococnoyin oitocotocJ) — CMintjcM m ■^ 

r^ d d — ■^ d CM d d d CM d t^ d ^' d cm t^ d i^ o d d d d d d r^ cm d d en ^T ^ 

m ^ oco — COO cooicoco- en — cocoto -^tor-- co encoomcM lo^r^coco « r^ 

^ p — in Ol p CO f- CM — p CM CO en f^_ p p o p -r cm O -fi p p cm p p p — — O ^ — 

_r cm" — — CM d T T d d d d ^- d d d i^' r--' r-" o d d d d ^" d d cm r-- — r i 

O , COOMCO- - 5 

en »~ 



ir--co CM* mtoen comotocNj rrtOTcnoi eninmcooo 

loin CM* CT) — — codt^^r^ co — inoco o^co^'^ 

ID ^ — in o T CM in p p ^ p ^ p p — r-- p o p p 

o CM d — cm' d r- o d d — o cm' d d o d d d d d 

— in CO cDcom o>ini^CT>co — cmcooco — cncoino 

• • un ■o' to ID o> to r~- CO r-- r- CO p — p ■^. — — 1^. — 

' — CM ^ ■^ d d r^ r-.' d O d d co in 

CO CM CO — CM 



~ 


CO o 


— — o 


in CM r- 



in cncJico- o coocof^in cocmidcocd cmoicdco'^ ■^coodcO'3' — cocot^r^ o — 

to cotoo- f^ — ^cMcoo rocccn — o otocDtor^. cMin-^o- o^^oo o oo 

f^ cncocMCjif^ r^ — otOCJi — coooco — ■>jroin'^ i^oootoo pcoin — co lo •" 

' — ^ d d d N- — d d d d '3- ^ d d d d d d d o d d d d d r^ d r-" d cm" n 

in co-^tor^cn enomf^^ — — Tjom — ocmcoio iocmid- to mi— co 

— cocococoTTinin'^inininLnLn'<j'tn"T'n'cocococno^cNj ^ 



COOCM cor— COCMCM OCD — tO'TT COCOr— CDI^ 

in^'a- CMCDOTl-t^ cnCMCD^CO COtO- OO 

r- en CM CM o CD CO r-~ r- o p p p <£> u^ •- <s> <£) 

^ n a^ Tj- 1^ — rr d cm oj — d cm d d d d cm 

cor-cD CT) — cmcmcm coinocoin in — in- ^ 

— CMCOCO TTCOTCOrO o^oio^oi 



in IX! o o 



a: 


300 

$2,000 
$3,000 
$4,000 
$5,000 


$6,000 
$7,000 
$8,000 
$9,000 
$10,000 


$11,000 
$12,000 
$13,000 
$14,000 
$15,000 


$16,000 
$17,000 
$18,000 
$19,000 
$20,000 


$25,000 
$30,000 
$40,000 
$50,000 
$75,000 


$100,000 
=r $200,000 
=r $500,000 
3r $1,000.00 
more 


1 

1 

K 

Q 


<1> 

i 
i 

Dl 
TD 
q; 

2. 

O 
Z 


000 
$2,000 
$3,000 
$4 000 
$5,000 


$6,000 
$7,000 
$8,000 
$9,000 
$10,000 


$11,000 
$12,000 
$13,000 
$14,000 
$15,000 


$16,000 
$17,000 
$18,000 
$19,000 
$20,000 


$25,000 

$30 000 

$40,000 

r $50,000 

r $75,000 


r $100 000 
er $200,000 
er $500,000 
er $1,000,00 
more 


Ol 

o 

= 

o 

z 


$10,000 undef 
$11,000 under 
$12,000 unde 
$13,000 unde 
$14 000 unde 


$15,000 unde 
$16,000 unde 
$17,000 unde 
$18,000 unde 
$19,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1,000,000 or 


0,000 unde 
1,000 unde 
2,000 unde 
3,000 unde 
4,000 unde 


5,000 unde 
6,000 unde 
7,000 unde 
8.000 unde 
9.000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40 000 unde 
$50,000 unde 


75.000 unde 
00,000 und 
200 000 und 
500,000 und 
,000,000 


$1 undei $1. 
$1,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7,000 unde 
$8,000 unde 
$9,000 unde 


$1 under $1 
$1,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7,000 unde 
$8,000 unde 
$9 000 unde 


mvi*fitAtA 


tf3t«t« W W 


iff *f> kfi ffitfi 



24 



Individual Returns/1988 






>> 

£1 

■a 
c 
re 
a> 
E 
o 
u 
c 



O 

■D 
O 

«) 

< 
o 

0) 
N 

(n 

>% 

E 
a> 



O ^J fO tD f^ r- O CO - 
jLjr- CTiojnTiD O"-^'^'^ cb^r^roiO o^ — c^i/i 

3iDf^ (DUl^tOO^ r^nOjCOlD CD^'-lOO <D'JCO--0 



en ^ (O 
■woo 
03 — i^ 

CVJ CO TJ 

m TT o 



O^ CO W CO CO 



ovjcnr-oioj incgaof^iD oen — coift fflCuiDon rrm — oro 

t^CO'^^-f\J O^rOlDf*- f^OCO'-'^ —WOOffi ojcD^fflf^ 

o CO CO m ^- CT> c\j' fn w to o — "t ^*- i/i cb ^ ^-' rj m o ^j — <^ u^ 

rOCOCOtOO (OtOVtDCij f^rOOjcDlO tow — lOO IDWCO — o 

— iM IT) m r- oi — oy n tn (D CO a» co o r^ o n <n ^^ w n 

w- .— .-.— ^.~ •— "-Cnj-— Oj (TICOWCDCO 



C\J (D W 
U1 W O 



- (O n — — o f 



^-^CD tOCOt*!--'— lOO^Ol"- 

cO'-wtoco woooto ojiocntnr^ 

oowtNjOCTi i/inwiDi/i f--totnp--ici coom'^. f*-, 

^ — w tD CO w CO t*i ID (O rri csj T o CO n o n ry lO 

OCOCOfOfO C0r>.^f001 lO'-OtOW COO'-OTi/) 

oi p CO en o> o> o CO CO CO in w TT m en oj — — oo oi 



w f^ to o m 
o CD m en CD 
CO to o CO in 

oo' CD r^ O CSi 

oi o in f\j oi 
(O en CD — — 
en pj CN) — ' — " 



en O) CD 
m w en 
CM en <n 



^ — lO o — 

w o) en o — 

ffl W t\» O 01 
w — w CO to 

o CO 03 en en 
CTi CD 00 en o 



— Of^-TCD CDCOen— — 

0O--»J(DCD "JOlcnOcD 

incnwcDin p^coen^-co 

Tj CD en CD ID en e\i w o tn 

enf-wcnO) CO — OIDW 

ooeocDcD lOw^tnen 



inowoi- wf^cnoin 

eNjinenmen oioinencD 

cooen^^r^ coenoooin 

en o en cvi ui co co f^ o cm 

CO o — C7) en a> o m oj e7> 

e\(»-«— coo coinco-" — 



en d CD I 
m ^ m I 
(\j en m 



iDO'^coen esitn — enen wo — enCT> 

fMCM^-aie\j lnf^JCo^~cD o**-— cotn 

r-r^r-.r--c\j OwencD^-- r--r*-CO'-W 

o CO en cn r^ oi t\i en w co o o w f^ ^n 

cncocOLOen coinwcoeM r«-m(\ifflin 

-CM mmf^cn— c\jenmiDco 



o o 1^ — en 

CO csj — en en 

— ^ o. o tji 

CO ^ ^- en in 

CD ^ — in o 

CT) CO O f- O 



CD in en CO en 

en in — — in 
c\j — CO en CM 

eSJ CM CM w 

CD w p- — in 
tn 01 p*- w_ e\i 

01 CO ^ 00 CO 



O CO CD 
V O (D 
(M en f^ 
in eM ry 



cvjen — enen ^O'-eno 

incMcoh-cD Of*- — com 

o w en CD ^- ^ p^ O) — w 

ai CM en w iD o O w r^ m 

coin^cDCM f~-cncMcoin 



oot^- en comeneoen 
coc\j — cnen enin— — in 
— woooi CM- etifncM 



en in r^ CT> - 



cowi^-enin ocMCMCMw 

,, _. CD^ — ino iD 't f"^ •- f^ 

CMenincoco ct>coo^-o endir^wcv* 

c\j — e\i oV CO ^ CO CO 



ry O en I 
m r^ tn I 
p CO CO 
w o a> 
CM m f^ 

m CM CM 



•7 <D IV <^ — 
T CD en O — 
CO -T (M o cn 


- Of- 

un en ? 


■-T - -W CD CO 

cT) o CO en o> 


w CO tn 
en f~- ^ 
Ol O) CO 



wcD cDcoen- — loo^o)— wr— cdo>w • 

coco ^oicnoco cMin>-inen ocoinojoi • 

coio r-cDcnr-co ccoent— i— oocnf--cD^ 

CD CD en Cm 1 o en en o tn cvj in to co co o o 

n Oi CD — ocD"T fflo--oin CT>omcMO> 

coco inwwencn ru — — coo) comco — — 



CO (D in w 



^ (JUD n ■— — o^ 



>.w.— .- _.-^cD(Dffien — — cnowCTt— w^-ebow • • cocoin 

wtDtnO"— 00-— wcoco ^CTicnocD cMin-— intn ocDincvitJ* • • f— tnw 

cowcMOOi inenwcoio i—cDenf--.cD cootnf— <— eoenr-eocn ptnin 

tt •- w CD CO w CD en iD CD en c\( ^ o en en o en c\j in CO CO CD o o ^ en f— 

ococotntn (n>^^en<J> co — oco^ coo — o>m <j>oiotMtD cd — 



cOP-cjiTCT) — enincno rgocvj — in — r-cMr— cvi in--in — en f— incooicM m 

r^ is^ f^ r- o CO — otMco — cDco(J»o tsj'^cor— o cow — inco <DW — WO 91 

(OCOCDcn— — COCMC^JO OlWWOin tMCD"— D)CO COCOWCycn COOOCDW N 

— r-~ (N oo CO iri — CO O) o in CO tn in w "» cvj r— cvj co o en <D co en to oJ m cb en r^ 

r- — cvjcow r^inf~-ow tncvj^wen tMCvir-ocD tnr^f— r-cn cncocvjinh- ^ 

■-ininojw wr— oiinco inCT)c\jtMen — cnwf— on wcMcnCMCM coenooOT cq 

^ cm' tn w CD r~- co co o' — cm en cm en — en — oo co CT) i— w oi cD f— co ^^ 

— — .- ^ ^ ,- ,— •- toinf— entn — .-— — ^ 



-— f\(Ow— in wf-cMi— CM cDwen — in • • t*-tD* 

_ _ 1-T— cDf~-cJ)0— wcof-ocDoeninin-'ino' 

-iCfn— inpcMcnin CT>w--oiin — o — oco cdoocmoi •".'^ 

T CO CO CO •- en f— in w in co w in w f--' cm f— cm co o oi o6 co f— cm to 

r*.— oiP*-w (DtMW'f— 1^ encMtnwCT) '-CMf— oco tni— cor— (D cmcm 

— inwCTiw wf— ow'cn incicMtMcn •"tnwf— tn wcvjcmcmw Q^, 

— cm' en w CO f- co (b o — cm' tn cm tn ■- tn — cm co oi — cb <b 

— — —— — — — — cDini— tnr- — tM 



— CT)CT>enen — Of" 



•w (D CD CO en ■ 



- — m o w tn — 



■ tn CO en w 



en — CT)'— o Siwinmr- fCij — r—to woenf— f- cooencoo mcooenin 

03 r— tn — CD CM f— o r— tn en CM f— o en w o tn c\i in co ■^ o o oi co w w tn <— 

OOClWcn CDOCDW'- CO'-OlD'W COO'-OliO OTOCDCMOl --r— CD — 

cnocotno) ctiOcocdp— in^wenen cm — — cooi cDinco- f— cm — 



CM-renoo inenwcoin r— cbenr-co tooenf— f-- OTpr-cotn 

to — — (b CO w CD en co co n cm w o en c^ o en cm' in co w cD o o 

ocDcocncn n r^ -v n d co-— ocow coo-— oio o)oin(MOj 

ooococnoi ojoioooocD in^wenen cm- --ootn coinco- — 



i/icowcncD r— en — OCNj oin«— f*-w wininen"— comocotn mojtooiD i 

cOincDinw wOOOicD CMOcoint— weMOor— f—inwoiCM — CMcnoico i 

OiCNjcoencD cMtMincM— cntMWOO co'— eooiw coincMinin eMcof— oicD i 

CO CD w in tn CO cb m' r^ iri cm' o co to — o iD en in — r- en r- w iri V p- o — 

coincMinw ot^cotMCM tntofflcoo coinf-Of^ cnoi'wt— ■* oin — 

w— incooiin--incD— co — pcor— tnoiow'w cooi'-ot ■— 

m cb p— f— CD cb cb in lb in ^ ■> 



CD cocMCD— — f— cDcD^-'w cninintn- wunrycDco 

en cocMcocM- Tcncninf-- inCMOiOP"- i—intMoiin 

en en CD w CD p p- cm en o en co f— co en w to in o m en 

cri — en m cb co en cb -co — cb tb en in — f^ tn r^ w h- 

— owf— inr-- CMWf— ooo inini— op-- enoit*"'— o 

CO r- en '» in o lO — p co f- lo en en -i w co ci — p <d 

CM in in in in lb ^ ■^ ■^ ri ri en cm cm cm cm cd w w — ^ 



C 

n 

V) 

c 
q 

Q. 

E 

0) 



— co CO r— f- 
Oi w w cn — 
o o CO in en 
o" tM — cb — 
(D o -w — — 
r^ en o> CD en 

CM rn t\i tM CM 



iDco — OCT) enin — encD oin-— cotn co--— ooin CMinincotn n 

r-cocnwco mp-r-tMcn cMcowiNin coenentMCM cnwincMCM cm 

en CO en — w — o in in w p — cm co m en tn m cd cm co tn w co cm cy 

o CO — O) r-- en in p- oi w o f-- ai cb co in cm w cm ^- cm cD en 

cncioenenoic ~ .-- ——,-.. _- 

— p CO <*- iD W e 



w wi— entM— coenintncD 

p- cotnr-- 00 cncnmcMcn 

en •-— cDO— CMOcoin»T 

o o' o> in i<^ en o" o' — oi w' 

CM — CMP-I--CM tncM — ino 

en o> p f*- p- CD w en en CM c\j 



CM CD in p p p CD w 

en f— tn CD CO m" cm' o cm' co 

inincor-o encMcnwco 

■— cnoif— CO ootoencn-— 



CMCD en- CTicnco cDincD — co tnp--tnwp- 

CTiin enp--- OCM CMtJicn- en np~-tn(7>'T 

wp r—P^pCOO) OpO'^CD WCDCDCOcn 

CM in •- ^ <ri ui en o co p- co oi — o in cm co 

P-— cDwcnenco wcmo — w ocoor*-c3> 

— CM inmcncDr— of--co»— en — i*-a>cDco 



CM — oif— CM inenwcnrn 

cninmenco wr- r^cof^ 

CO in CM 1^ f—, P-_ — CD p o 

N.' f--" r-" cb en p- w' CO w r- 

cnwtD'wm inooi'Win 

CM — — p p p p CO — in 

iri CD cm' cb f— cm' tn CM — cm 



CMWO CD — ocncM 

incor— cnmwr-co 

in r- w^ p in co cm f- 

en iri en cm" co cb en tn 

CMcncM enenocMCD 

cncMcn enwinmco 



.-P-.-— CMCD CMCMinCMcD 

wenincDCM wwtncnf- 

cDWcoenp coptDpp 

— CD r^ ai ri p* cb — cb w 

tji'-enoin wcomtncM 

CDI— r-CDCD COOf-OOCD 



r CD - 



CD ' 



o en w ■ 
w w en 



C 

o 
o 

3 
10 
0) 

O 

•a 

0) 
N 

E 

0) 



E 
o 
o 

c 

M 
0) 

2 
o 

•D 
0) 
V) 

.3 



01 



4) o 

^.i % 

£ O 5 

i2M 



- CM CO CO tn tn OI oi cm w p- to_ o co o p in 
r-" CD iri cm' CO o in 't co i^ i \f> m o en cm tn 
cncM f— p-tMOCT) oooiO'W tnwwcMT 



wooincDo t-cMcnocD c* 

inmotn— inmocMcn eo 

— en — — p CM in p r- p n 

iri r-' OI en w w <n t3 CM I— ' W' 

or-tMP-cD ooincD— ^ 

cocoinr-cD- — ^ 



lOcDin encoooen cotnen — p-- oiCMtnop— • ■ oioco 

WTTco OTwtMCMw (3>ocncni-. ooco — o • • enoicM 

o in m in p- CD p CM a> p o — — w_ p p cm <o f— io_ p 

p- (M iri o tn tri lb ^ iri r- w' — r^ ^" w o6 « m (d cm ^- 

comco p^eotocnen ^ r^ v •- ^ oif- — f-o co — 



K - — cocoenm ocneneyp- cnomwo cm-^cottw cocMmcMco mcni^cgo t- m p- , cdcmf-- CTiSJ^SNiS '^SSJIS:; ^^ Z ^Z J2f)iJ^SJ^ 

m p-.f-:iomfM cnin-cner) -mcotocn oocMf--co oimoooxD ■■rr-.p-om oi o - ' ^2"^ ™J2^'^S 'GS??!?^ ^'^*^9S; ^JS«SJii 

■<? -T tn CD CO — p p r- -w m CD en CO — CO o en o (^ m en — p i^ p o m cd cd o k p f^. yri <^ t p p m •- o m p r-- cm m '-.—.—. w P p- tn w co p 

' rn cri w «- CD CD o o CM CD p— iri w m' iD "J f«. p>- co tb co cb cb — en o cm r--' co cb cb «> m co m co p cm m — o> tn tD m m o cm cm oj cm — — ^ ^ ? ^ ^ 

— mcDwmcDP*-— comw- cnooi— mcocD'-f^ooO'-omp-encM- (^ — 

CD mrnmtDO O'tenmcM peocop^-cD m — cmooci m-— oicnr-- wen— n 



CD — CM _ 

w CO tn w 
w in o t^ 



CM w w en u 



— CM CM tM en 



■> n r 



m r^ CnCMtMCMCM CMCMCM' 



■) m CM — 



n 



c\i ri r") r^ ri cm cm cm cm cm cm cm cm — — p- m m cm cm 



m P- — CMwco toco- cDtD 

tM en — o>mco ommco- 

— p-oencnco cnwcMOo 

p- ci — tri cb o) CO m" p-" i-" ob 

o cocoo — in cMCDcnom 

CM cDcnwenm CMmwtMm 

-en o CM en t' co co 



" to — T P' 



■wocococo Of-f-cow 

otnop-co cnf-mooo 

P«- Cm W p — p I— CM tM CM 

cri CO o cb CM CD T— to m' o 

OCM — mo CD — fflCMO> 

p m r- 1 CD — CM m r- p 

(b tb p- CO en o co tn cb co 



CD p- o en o 

O) CD CO O CO 
— r- CM p p 

cm' cb T t- — 

CO CO CO O) ■- 
CO w ■» m tn 
cm' CO cb tn f-" 

CO CD O) 'T w 



' m "TOinQsm co — ocmqo w — mwcn menmcMco oitnocM* 

I CM eotnent-o) owococD mwcMCMtn omcowcM tnentnf~-o 

) o (DincDCTim cop — m- mcomcom coencocMffl mo>pwc 

i en o CD — p- cb CM <— — f- en co cb o d en ai d d o rn o C3 w cm cj 

I CD oocoowCM r-wco— — — lowmm cof-o- w cDO<7^m^ 

j w lomcMpCM ppp--p— wCMmpw oo — mmp mwpm» 

r I — CM w w o CM en m co co <b i— co oi o> cb o> co co cm co f*- oi c 

I — — — — — ^^ — — —— — — — "-cocDcnwo 



m o CO *- 
en w m ~ 
OI m CO ■ 



o mootncD mf*-cDcnm 

CM or— p-f— tn oicoeninoi 

en m m m CO — — — r- m cm 

cb o iri tn <j> CD CO oo oi tb — 

'J cocMt— torn — (Dcnow 

en f- en p p p cm p p p »-_ 

(M en tM CM CM tM CM — — — 



OP-CO — CM m — f-wcD 

tMOcDwcn men- -^oi 

OI CM_ p m p p p p T o 

o lb I— oo m — CM CO w tb 

otn — com oo — om 

cDwwentn tn-- — oioi 



o w en p- CD 
m CM CM — en 
m CO f— CO m 
cm' ob o' — — ' 
— O r- CM O 
I- in CD — CO 



01CMP— om o (J) w— cDcn— — Of— wcD toooen--— mowoi- wf— mom 

TcncDf-cD CO CD weneno— to — wcoco wCT)cnocD c^ in tn tf> m otomtntD 

— — encnm ^ p- cowtMOoi intnwcom r— cotnf-co oooenf-p- ptnocom 

p- CD w cri p- fsT CM w — w cb cb T cb en tb co tri cm w o rn en o cri cm iri eo cb f- o cm 

^(— (D— ni ococoenentni— wenoito»-otDw^coo — oimmomcMOi 

_ . ^^ *^ ^ J^ ^ M ^«^ ^WK ^WK f^\ fvs f A in «* ** fn fr\ m ^ ^ /r\ y^\ fQ ^ (JQ ^ ^ 



en en iD 
m w m 

w rn •-" 

CO - 



o o o o 
o o o o 
o o o o 



.- 0) H (1) 

, T3 -D -O T3 

C C C C 

^ U =! D D 

3 

: O O O O 

3 O O O O 



O O O O O 

o o o o o 
o o o o 



o o o o o 

O O Q O O 

o o o o o 
' w m 



o - — — • 



o o o o o 
o o o o o 
o o o p p 

IJ3 P— cb OI o 



lA y* *AtA lA yifAtAtAtA 



Qj a) Q) a) 3) 

T3 -D n t3 ■□ 

c c c c c 

13 3 13 3 3 

o o o o o 

o o o o o 

o o o o o 



ID QJ <U &> HI 
■O-O -O -O TD 
c c c c c 

3 D 3 3 3 
O O Q Q O 
O O O Q O 

o p p o o 
o — tM m w 



0) eu CD ti> oj 

T3 TJ T3 t: n 

c c c c c 

3 3 3 3 3 

O O O O o 

o o o o o 

o o o o o 

m cb f- CO en 



tAMtAtAtA tA VifAW */i 



o o o o o 

o o o o o 

o p p o o 

in o o o' m" 

tM en w m p- 

oj aj oj CD a; 

•D -D T: "D "D 

c c c c c 

3 3 3 3 3 

o o o o o 

o o o o o 

o o o o o 

o m" o CD O 

CM CM tn w m 



oog 
o o o *-' 

o o o o 
°ooO 

0° fl, 

o CM m — ir 

— W (A «« o 

W ^ ^ ^ F 

^ tu 03 a; ^ 

a> t: t: t3 s 

■a c c: c ° 

C 3 3 3 O 

==0009 
o o o o *-< 
o o o o o 
P o o o" § 
in o o o V 

r- — Oj m — 
W *A W *fl w» 



If 

o 9 

$i 




^ D O 

« 3 O 
o ^ _ 



o o o 
o o o 

o o o 



QJ Q> tL) Qj tl3 

ID -a T) T3 -O 

C CI c c c 

3 3 3 3 3 

o o o o o 

§o o o o 

o o o o 



o o o o o 
o o o o o 
o p o o o 
— cm' en w" m' 
fAfA*Ay**A 

^ QJ QJ QJ QJ 

■O TJ -O ■□ "D 

c c c c c 

3 3 3 3 3 

o o o o o 
o o o o o 
o o o o o 



o oo o o 
o oo o o 
o o p o p 

CO f- CD oi C> 
tA M tAtA M 

ID tl! tU <t) Q> 

■a X3 TJ "o t: 
c c c c c 

3 3 3 3 3 

o o o o o 
o o o o o 
o o o p o 
iri tb p- cb OI 



*A*A*AVitA M <A tA tA M 



o o o o o 
o o o o o 
o o o o o 
iri o o o m 
CM en rr m p- 

lA M 4A (A (A 

Q^ <13 tU OJ QJ 
■O "D "O TD T3 
c c c c c 

3 3 3 3 3 

o o o o o 



o m o o o 
CM CM en w in 

(AtA tA tA (A 



o o ? 
o o o "^ 
o o o c 
Pod? 
o o o "^ 
O CM m - 

— tA (A « 

^ 0) ffi c 

a; 73 t5 T 

■D C C C 

C 3 3 : 

^ o o c 



tA M CA 4A «A 



If = ; 



Individual Returns/1988 



25 



C\HD <£> 


r- O en 
CD 5 CO 




O CD 


8SS 

Ol -q- CO 


OJ ■>* — 
rr f\j r— 

r-. CO oi 


CNJ h- <N 

■^ CO 03 
"^ O CO 


CO -q- 
c\j <n 

CvJ CO 


O ^ 


OJ o -- 

CM ID O 
1 O CD 


cx) (M ai 


rr cy •- 
cvj 


CO CO 


CO CNJ 
CO 1 


CNJ CNJ 

CO 



cooicoif>inLn-<rc3ir-or-'- 
tDinoi^u^oicvjTtr-.coO'- 
TOicoQorMaicO'-co^in^^ 
^' •» r-." cm' CO CO td -q-" cJ no ai aS 
r^cor--r-cn-<-'->-CNjojtDCvj 

if) to to' ■- I oj CO c\j" id c\j' 



inuDCMa)tctO(D^'-aicDcx:ofo — -"tco 
(^o>cocoor-.c^'<jO'a-couocoryi/5r-~r- 

LOcor-cO'-O'-cocnuoioiniDocococo 
--' r-' co' CO CD co' iri co' r-' CJ> o cnj cnj" co o co co 
ocor^cjiO'-r-incor-cDcoincoco'^co 

CO-TCO'-CO'^CO'-CDCNJCO'T'-n '- 

lO ■-" co" CO 



I O^*<TOU0a0C\JtDr*-lDG0 

I cocor-cDcoa)CJioor--.aD 

vn r— ^ r^ Ol ^ r- CVJ CD CO in 

o ■» CO '— Tj iri CO •- in CD CO 

c\jcDcocD^rr^tOcooo 

cO'-mcD'-or^cNjo 

CO co' CD' CO •-' 00 t--" co' 
en a^ a> o to ■^ — r- 



Tj- in CO ^ T in 

— C\J CO CO tT CO 

^ CNJ CNJ <D CNJ -- 

r- in CO t' CO* iri 

CO CO CO CO r^ -- 

r- CNJ ^ r-^ t^ c\) 





^ 


CO 




^ 




^ 
































































•^ 








cy 




CO 


■^ 






■^ 


CO 


IT) 


r^ 


m 


CO 


CM 


_ 






o 


m 


(M 


in 


in 


CNJ 


O 


CD 


CO 


Oj 



































CNjc\jr-r-.inr-oin^r-ocJi 
incNjco-^ocnr-ococoinco 

CD CNJ h- O en Ol CO O CD CD CM •- 

cm' "0-' co' en' en cri cd' qo' o co" '- o 
^co^'^incDr-h-cor-^-'"* 

CvJOJCMCOCMtOr-CVJCDOOCMCO 



CO -^T CD f- i~- in t3> CO CO — p o CO r^ CNJ en o 
^" in CNj' en CD en cu ^ r^ en o o en en r-' r-' co' 

^CM'— COI^inO^OCDCOcOCOCOCDCOCD 

T-CMcncNjincDa) ojooi'^-'Tin cni — 
co' ^ cd' in in cNj' o T co' 

"<f CO 



■■-eM--r-CNjr-oc\jcDi^ 

LncNjcNjcNjr-cNj^incoo 

CO cocoor^inoco 

CO co' co" CO O) -^ "<f' —' 
CO CO CO 'T CO CO »— 



in -q- CD CM CO H 

r-- o CD CO o 

■^ in CO r-~ CNJ 

o ^' in co" r-.' 

o CO -- en CNJ 

■^ CO 



r-'trcocD'-— enco'-'ur-ro 
incO'crcO'-'q-cointnO'-r- 
cocDcocMOomTr.-oco<n 



in-stTi-oco |cor-(^ 

f-'-OCOO ' ^c\j-- 

coco-^inrr 1— mo 

■-" en" CM t^' o" co' eo' o 

CD • r--. c\j CO • ■- "d- 

CNJ 1- -co 



CO 'J r- 

m in CD 
co" cd '-" 



eo^a-CNif-cn'-cococoo 

in-3-r-«-cDinTcocoTT 

• ini— h-i— inincocMcn 

o • o iri Tf' ■!? iri ■^" o" 

CO co-o-inoTcoin 

CM CVJ CM CM CNJ 



CO 

en 


CM O CD O ■»- 
CM CO — CO 
CD O -^ CO 


O CD 

p- in 

CM o 


r^ h- CO o in 
1- cn CM r- ■- 

O CO CO CO CO 


1-^ 


— CO cn r- 


CD CM 


en '- CVJ CD 



r^-d-incoocMincDcocoinr- 
cocDCD-td-r^cncDOO-q-Tco 
cD'-coocor-cor^^encDcn 
in cd" cm CO cvj CO CM o CO ■- co' en 



CDooeD'-'- ico-rr- 
incoinoien 'encMin 



CM <n in I 

en CD in ' ' 

en CO CM 

r-" CD iri 

to -- • 



I incMcDcocor^ocncoco 
iT-in* inor-cof^cDco 

• ■- ^■q-lDCO'-incD 



CO 
CO 


O CM 
T CD 
CO r- 


en 


CD 
O 

in 


CO 

cn 

en 


o 


CO 


en 

CO 


■- CD 
CM in 
o in 


CO 

en 


CM 

CD 


CO 

o 


cn 

CD 


CO 

in 


in 


in 


i- 




1- 


in 


1 



O ^ •- CO CD 

CO r- CD CM o 

r- in r- -- ■^ 

cm' o cn co' o 

CD O in CO CD 

in CO T CM 



inr-comcocDenr-entncncn 

OQlCDCDCO'-OCOCOCOai'- 

o CO r^ cn 1- CM CM 1- in "* in CO 

V iri ^ CD •- CM CO iri rr' CM CO ^' 

cD--'-'-ai'-ineDcocMr--a> 
r--'- ■^'- |CO'-'-'=T'-'^ 



I f^r-coTcococncD-fT'tj-Tcot-incDfo 
I tD"a-'-cDco^cO'-'3-'-r-cO'-m--CMa) 
cDcoCMin-fTCM'-cO'-cor-or-cDcDCMr-- 
•-" o cvj" CO --' O) iri cm' cn co" O cm r-' co" cn ■=!■' m" 
cMcocoO'^'-coincn'^CNjoococotj-- co 
CM ■>r in r- (jj p i^_ en cd '- cm m — 

h-" -q-' ai T^ o CM ■- ^ 



cncDinr>->-coocncMOcDen 
r--ocMCMC0in>-cnocMtTm 
^cor^in--eD-T-*r^cDCMO 
^ o CD CO o) r~- f-. iri en co ^ co 
r-*- cM'-TencO'-CMrren 
r- CD 00 CO CM cn CO o CO 

iri iri CD •^' T-' 7-' cm' 1-' 

^ ^ ^ CM CM ■- 



(/) 

s 

tn 

"(5 

'C 
(0 

S 
£ 

X 

(0 

\- 

T3 

C 
CO 
(0 

c 
o 

u 

3 

•a 
o 



O r- CO 1- CM 1- 

T ■- O •- CM in 

CO Ol in ■- CD in 

T-' O CO CD ■r-' O 

in CD T- CM cn 00 

h- o '- o ■v ■^ 

o "t" ■-" '-' 



•- CO 

r--' co" 
o -fl- 



in CM en o CO 
"IT CD in r- r- 
co cn f~- -^ r-- 
co' cd' iri co" r-* 
r- r- in o CO 

CO T- ^ h- 



t--CMTCO00COCMCn'-'-eD'- 
COCMCDh-CO'— OCMCn'-incD 

cocMCT)'-CMOr-^--cocMin 
CvJ iri co' cri cm" cm' oo" cm' cm' cd" cn t--' 
cocD'-incNj'^Tfr-^cni-r-r- 

T- CM '- O CO CD CO 



cDOCMCocO'-'-CT)0'-cncococnc\jco^- 
coococO'-r-'-coincocnocncNjcDOin 
cMoinocDr--'3-cninincoc\jr-.incoor- 
iri o ■-* •- o o CD T- en r--' co" t* co' r-" cm" o cn" 
coincocMcncvJcocMCMcoOcocoincOCM 
COCOCOCOCO incOCNJCOCD'** 

--' -r-' ^' T-' en r-- TJ-' cm" 



COCO'-CDintDT'-COCO'^O 

■^cDinincNjcor^cocn'^inen 
enompTCM'^-^j-tTCMCMco 

00 •- m O CO O "- O CD CM ^ CO 

T— ^ ^inmcococor^ 

cn o) oioco'^cocor-- 

cm' iri iri CD o o o 



CM CO CO CM Tf ■♦- 

CM CO CO TT in 

-T in CO CO in 


in CO 

^ CM 
CI O) 


o -- en t-- CO 


o CO in '- in 
o en in en CO 

O) CO CO C\J 1- 


CO CM 

CM CO 


CM in in o CM 

CM 1 1 - CO 


O) - ^ 


C\J 1 


CO ■- 



OOT-CDOCOOOCDincDt^OOO 

T-'-inoj-^'^tor-cDcDinco 

o CM o^ r- <n r-- en m f~- in CNJ CNJ 
T-' ^' CO* oo' ■'j' o ■-' •-* en" ^' cm' i--* 
incocM-nooor-coinocor- 

CMCM in'-'T-'-'-CO'^ 



r^ "- o cn CO CO CM 

•— ^ CO o CO r-^ O) 

cn CM cn •- 00 in '- 

■r-* CD* ■«?* cn >- CO cm" 

in CO o in T- 00 CM 

•- CO CM CD CNJ f- 

iri ■-' cm' 



cD-^coina)cocoa)-^ 
"^j-r-cor-Tinmocvj 
O'-cnTinoooO'-co 



(ncMcocMoicnenininTT^ 

■<TC\jT-cOTrCOCMCOOO'^ 

00 o CO in CO CO CO CM r-- '- cn 

CO en o o o t- cd cm' cn m* m' 
cncocMCocMCocD'-co 
en ocmoot-^cdcm 
iri CD CD in ^ — I- 



cn ^ (n O) T - 

CD in CO r- CO 

CO CO »- r- '— 

CM CD en CO '- 

"tj CO CO CO CO 

in CO cvi CM 



CO 

o 


o 


CM cn 

Cvj O 


CO 
CD 


•^ CO 


o 


cn 

CO 




cn 


CO en 

CM (^ 



cocococorocococoinmcor^ 
rvJCOincDCDCM'-'-lDCOin-'f 
OCOCMCDlDtOr^CvjTjcocD'T 

o" o" iri ■^" ai '-' co' co' co" co" ■-' co' 
xn la in '-■-cDcO'-cotj- 



o CO in CM in CM o 

CM in >- in in CO T 

TT CO CD m -^ CD en 

iri cm' cm' CO co' r-.' cd" 

CM CO O CD ■- r- 

in •- in in ^ 



cMinr-ooooencoco 
en^-fjCMcofrenmcD 
enenr^'-cocoocoin 
en co' cm' -tj-' o ■^" cm' cvi co' 
^•~r--LncocD« — 



CMcnocM--CMr----inco'3' 
tt" co' iri co' o cd' co' iri <-' o 

CO COr-r-OCMCMCM 

■tj ■^■"3-cninT-oiD 



r-- CO CO CO CM CNJ 

CO OJ QO r- CO CO 

r~- "- cn CM '-_ CM 

CO CD T- ^ o iri 

"<3- O ■•- CO 1- »- 

o cn CD in "sf CM 

CM CD '- cri CO 

cn •- CM ^ 
in ^ 



s 

CO 


cn 

CM 


in 
cn 
in 


CO 


cn 

CO 


CD 

in 


CO 

CO 
CO 


1 


Cvj 


in 
r- 
cn 


CO 


s 

CO 


CM 


in 

in 
O 


T 


'T 


o 


in 


-- 


CO 


o 



inT-cDOr^cocMCD'TCO'-->*r-eDcocDcor-cncniD-TcocncDO'-r--incvj 
CMcocMCDcDcocnincn'*^'-oincDor--'^co^'-of--^--eDeDincnco 
cocMr— incDinO'-aicocDcococM0i<DiDcocMcO'-r---a>r^inocO'-o 
■.-" cm' '-" r-~" cm' ■^' cri r^" t--" ^r co" o" O iri co' co' ai cD cD co' iri r-" cnj" r-' co' co' cm' '-' o eo' 
cococDeNj'-enr-r~-en'-'-cDoinr---*'-encoineMcoeMCDcDincnocMO 
■i-cnLn-<Tr--.ini-CMcocoCMeMcO'q-ocMeD'-cDOOoO'^r--inomeD co 



r-enO'-coor^cnincM'-'- 
cor-CMCDcoincoo^Tinin 
cvimcD^c\ir-.r^in^cor— CO 
co' co' iri cri cd' iri co co' cm' co" cri cri 
CMCDcoO'-cvjinr^coinm'- 
cO'-cD-^cocM'-coenLnoin 
cd" r-" '-" o" ■^' co" ai iri 
CT> cn-i-'-coinco-'T 

CM CM CO CO CM 



o cn in in CO ■- 

CO T- en CD CO in 

in r~- CO •- '- CM 

r-' CD cm' eri co' eri 

•- (D CM CD o in 

^ '- CM CO o 

1-' r~." cm" co' ■^' 
"^ CO •- •- 



T tD 

m CM 
r^" CM 



O) T- in in 1- 

r^ CO T- CO Ol 

p cD_ Tf CO en 

cri cm" oo' o* •-' 

CD CM cn o o 

•- en CM en CD 

CD cm' •-' --' o 



cD'^incDr-cocM'-cDTreDcoeM'^'-eD'^cooocoencoooco'-cn'^eNj 
cocD'-enr^oi'-'^CMnr-r-cocoO'-inoi'^r-ineomrvj'd-ocoO'^o 
p p f^ CM CO CO CD p p CO CM cn CO ■^ r^ p- in t cm -- ^- CO CO CD co_ CO in m ■- co_ 
cri •- CD* CO CO o" 1^ O CD* CD 00 CO* iri r~- CO CO CO ^ T- rr O CO r-- CD ^" d co' CD CD cm' 
encneDcno^CMO-— •-oi'-CMcoocO'-'-CMr— cDencMOoencMcnr— 
inococMcooi'-eo'T'-oincDcDrMinococoo cDCMomTi-f^Ti co 
co" ■* -tT' ^' ■^' cm' -t' r-" '-' co' cm' cm' co cm" 1-' --' iri m" iri cm' co' cd 

CM CM CM CM CM ^ 



r-r-.cocococNjr-oen'-ino 

■^OCMCMCMinCMCD'-'-CncD 

CDOC0r-CMCMC0Or~-pC\)O 

en" '-" •-' isi co" ■^" co" co' co' cy r--' ^" 
tjCMoeocof-'^in'-r-coLn 
CO coco coincocococn-^ 



cncM'^cDenr-oor-cocMf-r-cocDcDcncNjocor-r-.enocoooen-^co 

CDCDOCMincoOr^r-COCM-^OOTincMCOCMP-r^COCOcncOCDT-^OO 

cD'-f-~CMCMin(DicocoinoicocncMTcO'-r-CMr-enr--cooooi'-coo)CM 
cm' CO ^ o V CD CD '— ■- >— CO o o CD CO CD CO co' h- oi iri CO r- '- cm' CO f^" CM CD r--' 
r-cMr--cocir-eMCDeMO'5-coocMCD--cncMco'^cococo'^eMCD'*'-cDco 
r- CO in o o '-_ CD CO CO CM CM in CO CD T- CNJ CD CO r- en CM CO p CO CNJ p p^ CO p 
CO cm' cm' r-' t' '-' •-' -a-' ^' co' -t' co' co' (D ■^" iri r--' o eri o --" co' i- o cri cri h-* co' >-' 



c 


in 


0) 


CO 


E 


O 






(0 


o 


3 








■D 


c 


< 


'^ 






■o 




C 


— 


ra 


c 



en CO '3' r~- in -^ 

CM CO r- o f^ o 

•- CD CM in 00 in 

T '-* '- eri ^ iri 

CO CO 1- CM CO CO 

O) cn CO CO OJ o 

r^' CO cm' r-' ■-' CO 

CO 1- 



in in 
in o 
r^ in 


1^ 

o 

CO 


cn 
in 


CO 
CO 


CO CD 
O CO 
O CO 


:;5 

in ■- 


CO 


CO 

o 


i 


CO in 

'— CO 


in cn 


s 


00 

1 


•- 


= s 



CMTeninTcn'TOincooo 
cneoocMCooincocoocDco 

COrvJCMOCOCT)'-CD'-'-CNjCO_ 
cm' CO CO cnj' r--' cn' co co" o cd o i^' 

oo — TCNJCDCO^CMCMCnO 

'-CMr~-coocor-cocvicoo>in 
.-* T^ ^ cm' o" ■* cm' o co' —' 

-- "-CO-^-fl-COCDCD 

"=T ■<* ■V ■^ CO 



o 

CO 


CO 
CO 
CO 


o 


in 
in 


s 


co 


§8 

cn T 


in 

CM 


OJ 


in 


CO 


00 

in 


in 

CD 


-- CD 

cn r- 
-3- o 


CO 


en 


CO 


CM 


cn 




O CO 



r~- CM o cvi CO 

cn cn in ^ -^ 

— p P •- CM 

T- Tf in in '- 

CD CM in -q- CO 

CD CD r- ID ^ 

ai •^' '-' cvT CD 



Oin"=TcocococMcocooococMCDCMincM>-cnocn-<Tcor-cocncocoror-- 
CMOcocMincMCDen'iir-coocococMcococoor-cncnocMrjcMCMinr^-^ 
inmocMinmcMOr-coO'— coinocnof-~oin'3'cocnoor--h-.OTencNj 

o r-~ r- cri CD r- rr t o r— ^ iri in ^ r-~ cm o r- '— o co cm cd •- cm •- cn co cd cri 

co^cocncncDi^CMin^cncM'-'-coO'-CMcO'-cO'-inr-encocneMinin 
ocDcDcoincoenoinr-cocoeDcoinencococD'-'-aiO'^eMCMOocoin 



in in 



in 



CM CO ' 



CD o -^ tn OJ 



cocoenencMCMr--co — cnoco 
TteneDCDCDCOcDco-^cNjoco 
■- CO "- en in CO -^ r-- in o CO tT_ 
cm" CD "^' o' co' m* T- — cm' co" ■^" iri 

COCMCDCM'-COOen-^T'-CO 

r- co'-'-'-ocDin'*^'- 

■t" r-." h-" cri o" co' cm' cd' r--" 

CO cocoooi'-r^cvj 






n 


<v 




1- 






a 


O 




o 






m 


5". 




























m 






fe 


o 






















o 


^ 


z) 


s 


^ 






n 


1 


o 


3 



M 

a> 
u 

w 
3 
O 
(A 

(A 

C 



0) 

oc 






u -o 5 ^ 



Q. 

n _ 

O (J, 



™ o o c S 

ra *^ < 0) "5 ^ 
,1c - PS 



£ Oq raSo -S 



c/5 i/i t- Q. a: 



^ as 

S o E 

O -n — 
U C ^ 
£ ro 3 

) c -^ c 
) 0) S^ CD 



Sg 



o § 
" E 



OJ 0) 

£ (rt 03 

? » S e 

'i ~ ^ ^ 

J eo ^ a 

>s ^ < 






O) (U J- I- 1= 

"^ '^ CO ro yi 
LL 0. LLI 



- >. o o 
■jr, O <V ij 

u. D i/D O 



^ F O o5 ? 



is- 



! o = -D • 

3 U (1) . 



1 Tl T3 ^ 



3 o 






'P £ p;= 



; -a -6 " 
S E 






S- i - 

u/ ro ^ 
cn Q- < 



^ ^'E 2 : 



;£ou2^^ «: 



S ^ ! 

- %' 

' s - S, -o S 3 " ; 

S O O LL UJ 



o5 

I CO o 



S O I 



; TO ^ Q) 5 

^ ^1 ^^ 

, E ™ to — 

; o — Q. eu 

; CJ X X C 

> £ 2 i5 o 

j to to (0 c 

; o o o ~ 



. Q) TJ cn 
I c 0) c 

Q-3 O 

S - >" 
2 E ™ 

11^ 



3 'o E 






3S« 

O "O t 



26 



Individual Returns/1988 





o 

T} 
O 

S 

o 

0- 

fa 

c 
o 

e 

ID 

c 
o 
E 
1 

o 
a 
E 

c 
o 
■a 

5i 

13 
OJ 

£ 

OJ 

ro 
QJ 

5 
< 


1 

i 

1 

(75 


s 

E 
< 


g 


(O to 


7323 
3.549 
18.376 
13.694 
16.396 


21,560 
9.387 
28.567 
21.909 
27.297 


55.793 
24.946 
46.079 
36.254 
48.036 


48721 
48 004 
86.692 
62,423 
93.409 


428,271 

623,890 

1,469,260 

1 424,051 

2,024,174 


917,428 
1,183,116 
908 391 
473,166 
929 344 


IS s 

o 


• 1 063 
•409 

•2.438 
•15 


• 10.062 
3.363 
11.854 
13.409 
8.286 


38.794 
10.272 
32.265 
25.028 
41567 


40.749 
38.216 
78.516 
52,411 
81.806 


401.777 

592.286 

1.447 975 

1.422.614 

2004 638 


O) CM •» cn CM so 
r~ p ^^ CM en cn 
m CM m CM CD tn 
oi® 8^ 01 "* 




|| 

is 

z 


1 


S 2 


- m o — n 
r^. T c cm 
m t\i <\i ^ <\i 


o> CO CO - in 

Ol Ol "^ O CM 

in en p in — 
■n in o r^ 5 


O) o n (niD 
.n m r.. ^ cNj 

TT CO ^ (O O) 
«D ■^ CD f^' T 


CM o en tD in 
p -7 p p p 
to CM to in cm' 

2SR2S 


CO CM O - O 
CM CM to CM O 

d to" -" to" co" 

- ■- ■v' CO ^ 


CO CO en in ^ 
c\j 00 o en r^ 

r^ CO r.- o CO 

tD^cDtDCO 


iS s 

a to 


en CO ' in CM 
p ■^r p ^ 


CO CO 00 ^ CD 
P p p p p 

en m m f^ m 


to (D ^ O) O 
eo — T ^ r^ 

p p CM ^ p 

tt (D ffl en to 


m en — to r^ 
m CD 0) p o 
CO p -tj r- - 
m CD CM d iD 
to f^ m r- ■>! 

- - CM - CM 


S!3S!CS 

p p p -^ — 

— — ^ CO ^ 


m - 1^ o o h. 
■^ -w — - ■» O) 
tM ^^ en 01 f^ in 

- COCM SB 










2 
O 


c 
o 

E 
< 


o 




en CO fo o CD 
^ CM — r- to 

O O ID CO CM 


r-. r^ (^ i"~ ^ 
in ^ T CM to 
p — p CD ID 

r-." CM to N. r-- 
O r~- to CM tn 
^ CO -^ in (O 


tn CO o CM CO 
^ in (D o 00 
0)' o iri o o" 

to to to to tD 


cm" co" d ry (D 
CO tD in en CO 


CT) o tn CD r~- 

CD a> CO CM CO 

'^ ''. ^. '^. ^ 
ID 00 tri tri P 

en tD o f^ o 
cm' cm to' ■^' d 


o CD — en o 

d en f^ CO f^ 
CO CO in in •— 

O CM Ol T Ol 

to en 1^' ■^' — ' 


in to 
iri "^ 

V CO 

CO — 


CD en in ^' -a-" 
(D CO CD CO to 


^ O CO iD CD 
Ol ^ CD CO CO 

p p m f^ p 
00 Ol 00 ^ m 
CO cn CM o f^ 

— CM CM CO CO 


01 f^ to to o 
in cn r- ■- CM 
in -TT T en m 

8 m - "^ 5 

m m CD ID m 


p ■^ p p to 
<o 00 th tD m 


O CO Tf p p 

d od CM to d 
CM 00 CO »^ en 
p m p p p 
CM cm' m" ^ en 


•- m ri ^ in ^ 
^ m (D CO o r- 
co f^ CO CO en oi 

SRSSS S 

01 CM 0> V OO « 

m' oi ^. <7 ^" „- 




1 = 

1 = 
Iff 

z 


s 


^ Cm 
O Oi 


CM r^ o -w in 

5 = = S8 

co' <ji CO in cri 

fO CO CM CM CM 


in en CO CO CO 
r- en — o -- 
— in r- CO o 

CM CO coco CO 


ID Ol in CM CD 

in m tn r- in 

CO CO CO CO CO 


r- tn en CM CM 
tn r- o — en 
T p p p p 

CD r^ en CO to 
CO to CM coco 


Tj -T ^ en CO 
p r- f- p ■^ 

S CO -"T ^^ in 
p p o p p 
— '- CO cm' CO 


^ r- — CM CD 
r^ tn r^ CM oo 
p p p ^ p 

f*. o CM en in 

TT p -^ 


s ^ 

«' CM 

g 


CO — O 1^ f^ 

5S5S2 
= SS5g 

CM CM — - 


^ cm' ■* r^" tb 
m CO o — CO 

— CM CM CM CM 


to 00 CM m ^ 
r^ m T m iD 

CM m O f^ CM 

CO CM iri CO d 

CM CM CM CO CM 


en -^ CM CO CO 

CO 1^ O CO to 
CD - - 00 -T 
CO ^ CO CM ■« 
CO CO CM CO CO 


O — m CM CM 
CM TT tD - 00 
CMODCM - O 

to CO en co' cd 
in m o CD eo 


CO m 1^ m CM K 
CD CD ^ •- — a 
p p - p p ^ 
tn cn K- CO to CD 
to 01 CM 0> m (^ 




- — CO CM CO 


" " •" 




1 
1 

5 


c 

E 
< 


s 


5 S 

M to 

^' CO 

CO 


— r- O CO CO 
o -^ coi^ ■«■ 


-- CD CM 1^ Ol 

to cn ^ ^ CO 
r- O CO CO CO 

to' CM ^ CO ^ 
in CM (D (^ 00 


CO o CD — r- 
CM ^ r- CO m 
CM CT> en h- en 
1^' - en - CO 


ffiSSSS 

CM p p — . ■V. 

o 'T 00 to tn 


CD CDCvj to CM 
CD CD CM — r^ 

■". "". —. Q ^. 

r- 00 CO — Cm 

CM OJ Ti 


CM — cn r^ en 
o> ^ en d '— 
en CO ■^ CM CO 
^. Q '^. '^. P 

CM iri TJ CM CO 


in in 

S 2 


CO cn 1 CO CD 
en oo 1 T — 

r-" _t' iri — ' 


CO CM ■<T r-. ^ 
cm' i^' en r-.' d 


r- ■^ CD OO CO 


o (D en Q CO 

CM O — O O 

^. p p p ^ 

tn ^ CO ID en 


eo to en — m 

SSS2S 

tD CD CM O •- 

cm" cm tt" 


CM en — CM CO o 

SSSSiS p 

P m" tD •- Ol o 
to o f^ f- en S 

CM m TT CM to" ^' 


0) 

E 
o 










u 

c 

tf) 
in 

2 
o 


if 

Is 
z 


s 


5 a> 

^ CM 

5 S 

in 


CO CO CM - — 

S8SSS 


in - r-- o to 
<n CO to in 00 

CO. ■«■ CO CM p 

•- CM tD iri cd' 

CM — CM CO CM 


■T en CM o 00 
O CM CM f- r-. 

■7 tD CO T CO 


in — CM -ft en 
to CM 1 tn CO 


■q- p p CM r>- 

CD O CO CD CM 
— CM 1 CO CD 


Oi r-- -T tD O 
CM f-- CM to O 

en -^ en ^ o 
r-' ^ d T in" 
in o en m CO 
fo tr - 


5 S 
S 

CO 


T CD 1 OO CO 

en CO 'mm 
p p p p 
^" ^ cm" cm 


in r- oo CO CO 

^ p ^ p o 

iri d CM -fj- d 


CM CO Ol to TJ- 

sssss 

P CM CO r^ en 


o cn CM o 01 

CM m r- CM 01 

^ r- ^ to P- 
f^" CO od tri CO 

m CM -T T CO 


CO eno CM 01 

8S58S 

to" f^" to" od co" 


00 to OD r-~ Ol n 
oo CO r- •» 01 V 
r--" CO o -^ ■v n 
m o en m CO oi 

CO T — *- 






■D 
OJ 

3 

< 


$ 

c 

i 


1 


S 


(O -^ 

s s 


CD (^ 'I CD r^ 
■- in in en CO 
•^' to d in' in 

^ en CO CM — 
lO CD CD — -C- 


CD O O CM in 
CD ^- ^ T CM 

p r^ - p p 
en ^ to Tj in 

p CM p <J> p 

-- cm' cm' cm' cm' 


— CM tn r-. f-~ 
r-_ p p — p 


CM CO tD f^ en 
tD en en tn o 
f-- en in CO in 
cd' CO -tj' oi d 

■^ O CM 1 o 

o CD en en to 

CO CM CM CM CM 


■<j -3- CO tn h- 
en -T f^ CO o 
p p o t^ p 

o m to to CM 
CO to CD en CD 
— ' en" co" ■<t" — " 

- ^ ^ CM 


tD O to h- CM 
CO CM CO tD CO 

d - ■^ d U-) 
en CO OI ^ in 
p p p ■^^ p 
CM m — ' (d' CO 


o o 
to "^ 


CD o - m r^ 
m m o "- CO 

CO r^ CD Ijl CM 

d en tn' to en 

CO CM CM T CO 

CO m -g' CO CM 


o — n cn CO 
CD cn CO CO r- 
m" co" Ol" - — 
m r- CM CO CM 
f^ CO CD r- O 

^' -^ ^' CM 


in 00 to 1 CO 
— r^ r>- to Ol 

CM — O CM P-. 

d CD f-" — " ■^" 

^ CO to O CM 

p f~_ p P p 

CM CM CM co" cm' 


to o oo ^ — 
r-- o m to r^ 
''. P ■". '^. ■'. 
CO T CO en CM 
CD p p r^ m 

CM cm" cm' cm cm 


^ CO CO CM 01 

p r- p p p 
to iri CO tn to 
CO in ^ r^ f^ 
— " en" co" TT — " 

'- — — CM 


to CO in 00 — K 
CD to 00 Ol CO ^ 

^ ^ p p p «J 
CM m" — to cm" „j 


o 

0) 
N 

(A 


o 

z 


5 


CO ■- 

(O 


Sroco toS 
r-- r-. in O in 

r~ — r-' CD ID 
T CM ■'T CO r- 

CO in ■^_ ■<j-_ CM_ 


CO to CO o — 
CO -^ p -^ ■>! 


CO ■^ en o o 
— p to en CM 
CM CM — o en 
en r- cor^ -a- 

p P p ■<J ■'T 


in CD o CM r- 
p p p ^ p 
to tD d en r~- 
CD CM r^ to en 
p p p p p 


CO CD m CO ^ 
iS - o CO r- 
to tn" ^' to' to 
CM CO r- in ^ 
en CO -a- •- CM 
tn" iri en" t-" od 


CO CM en ID CO 
tD to o CO en 
f^' to CO ■^t" — ' 
CO CO ^ — to 
Ti r-. in — 


CO en 
o> p 
iri m' 
r>j 

to 


o m CO OO rv. 
en CD CO -^T ■w 

to ^ CM CJl 00 

r- '-' -"t" m' — " 

sssss 


Tj- cn in ^ o 

to cn CM in to 
r- r- p p p 

<D o en en o 


O T to f- — 

m CO r- .^ n 
m" en m" oo m 


— m o CM tn 
CM CO od CM co" 

— CO — CM (D 

p p p p p 


OCMOOlg 

.,-" — d d d 
m' iri en (-- co" 


o 00 - CO oo in 
m O r- tD 'J to 

m^ CM TT ^" tn 

CO CO TT ..^ CD O) 


^ 
















<n 

E 

0) 


1 

i 


1 

1 


£ 


CM — 

g - 
« 

cm' 


to ■^ in ■d "(i- 

O — CM (O "<J 

in to in CO o 

CTl to' ID O CM 
r^ — ■^ CD ■^ 
CD r- TT in CD 

•- rt t^ ai o 


tn to o in CO 
CM CO f- CO en 
en to in CO r-- 

p ■^_ p p p 
CM iri t-.' 00 o 


00 in CO in tD 
p p p p ■^ 

to CM CO CO •- 

— . --. •^. p ^, 
cm" cm" iri 00 en 

CM CM CM CM CM 


CM CM en o CO 
ID oo tn o ? 
cji ^ cm' co" —" 
to en tn o ci 

p CD p r^ — 

CO CO ^ CO CO 


o T CO CO in 

to ^ CM to f^ 
- (D o CM ro 
d en ri' en" co 

CO 00 1-- r^ in 
en" ct) — " CM d 
to t^ tn — 1 

^ — CO CO 1 


CM — CM CO ^ 

iessss 

to CO to CM (D 
CO in 'J ^ tn 

tD CO oo T CO 

d CD r--' tn' iri 

to ^ CD CO ^ 


m in 

gs 


SSS2S 

Ol ■— CM CO Ol 

— S m o r~ 
— " ■w' n 


— in in o to 
m •- CO in en 
cn CO CO 00 r»- 
co" < m" r--" m" 
p p in p ■^T 
co' en d cm' to' 


r-~ CM O Cm •» 

SS2SS 

m" d en t en 

— to tD CO CM 

m Tj' co" -' ^ 


to CO en CM CD 

to CD en d iri 
(D tD CM en in 


m — <•- o to 
m ID o CM CD 
O r-- Ol r~ CO 

d cm" co" — ■»! 
OD Ol ^ CO CO 

t-' "' d CM d 
to r- tn — ^ 

■- — to CO •>!■ 


— — p m T v_ 

01 CM 0> 0) CO iri 

m CD en CM eo o 
m CM t-- Tj to IV 
d CD < iri iri uJ 
to ■^ CO n -ij g 


X 

ra 










•o 

C 
(0 

(A 

C 


o „ 

II 

z 


5 


CM f^ 

at 


CD •- to CO in 
O - CO ■^ r- 
fo in Tj CO in 
CD co" f-" cd" cm" 
CD CM CO ^ r-. 
p - o CO un 
cm' co' CO cm' cm' 


^ CO to to in 

sssss 

to iri en o" co" 

-T p TT p p 
CM CM CM CM CM 


en CM CM en 5 

co" o" o" 1^" to 
r- en CM r~ to 

CM O CM CM «- 
cm" CM cm' CM CM 


O T ^- -- ^ 

■<I oo CO O CM 

in 00 iD r>- en 

^ — CM CO to 

-pSSS 

CM CM CM •- '- 


ro in CO CD CO 
p p p p p 

Ol to co" 1^ CM 

::sass! 

co" to' d f- oo" 


tn CD — "T 1^ 

^ — CD m CD 

p p p p p 
to' en eo' to ■- 
■^ o ■» en in 
CM in -w 

CM — 


o -^ 
tri 


CD CM CM CO ^ 

'- in CM — -ti 
to" tD — d to 


— CO CM CD r-~ 

CO CM en to m 

^ O m (D r-.- 

d ^' d oo' CO 
r*. p in tn in 


— TI CM CO O 
CO CM — ^ ^ 

d in oi co' cn 
r- 01 CO CM r- 
m CO p r- r- 


'J tn in r^ to 
O r- lO O CM 
r^ CM en — o 

CM co' O CM in 

SS8KS 


to m — to o 
o en in to ^ 

Oir^ CM -^ tt 

to CO — od 1^ 
cd to* d f-** cd 


— r- CO TT CO r- 
eo tn to CD CM ^ 

p r^_ p p p *_ 
m p*- to m ■- to 

CM - ^- 








0) 

E 
IS 

3 
< 


1 
s 
s 

< 


ii 


S 


o ^ 

s ^ 

to 


— CD in ^ CO 

CM CO CD CO 00 

^. u^. ■^. ^. -■. 

O) CO "- cri CD 
in CD CM o ■- 
ID r^ CD f^ O 

— iri co" -" ■^" 


^ CM tn in ^^ 
r- r- T o O 
•-' iri iri r-' o 
o CO ^ en -s 
< d co" iri eb 

^ CM CM CM CM 


O p p CM p 

en en tn o CM 
en o o CO o 
<n ■^' ^' r--." CD 

CM CO CO (O CO 


in m en CO CD 
r^ (D T- to -^ 
en ■<T o ■^ •'J 

^g:?8S 

CM — O CD r- 


CO in to to in 
r-' — d in' tri 
CO o - - - 
p p p '-_ f- 
r-' to' tri oi CM 
CM CM w CO in 


CO •- r^ CO •- 
CM to m oi "^ 
CD •- to 1^ -^ 

X ^ ^ 2 ;:: 

o r- ^ en CO 
p p p p p 

•- CO 5 r- to 


en — 

ss. 

en P 
at " 
a> 1 

O) 


- •- in to CO 
p p p p p 

CD 5) O ID r- 

to p p p p 

— " cm' ^' rr" 


en CM CO CO CO 

p p p '-^ ^ 

CM CM — — m 

Ol — CO m — 
d to' ^' to eri 


^^ toco CM 

CD •-_ p p 1^ 
(D — CD T -a- 

^ to en CM o 
CM o en to r^ 
— cm" tri en '-' 

CM CM CM CM CO 


SSS5 = 

■- p p p p 
CM m CM "- CM 

to CM o ^ en 


CO m to r- m 
00 CO en tn CM 

O "T o to --. 

— r-' CO r-" m* 

— CD o eo — 
p p p ^ p 

•"T ^ CO 00 CM 
O O — ID CO 

CM CM ^ CO m 


tn •- 01 CM to ^ 

CM ^ CM CM Cm at 

to — m - — to 

O f*- f- CD to ^ 


» 

E 
o 
o 

c 

o 
<a 

4) 

Jf 

3 
O 
W 

<A 

E 

3 

« 
DC 

< 
1 




si 

3 J 


P 


c 

? 

c 


CO 
CO 


01 CO o •- to 
*j lO r- en — 
00 O CO r^ CO 
CD 1^" en r- CD 

CM ID CO ^ »- 

— CO m CO ■- 
CO CO CO co' co" 


CO to r^ f- tD 
in r- "T ^ en 
p in in r- p 

oo CO CO in CT) 
o — •- o en 

CO CO CO CO CM 


tn o r~ in -^ 
en CM m o CM 
f— ^' iri CM to' 
in o CM o CM 
CO t— r- CO to 
cm" cm" cm" cm' cm' 


CO en CO — en 
o CO en t-~ ^ 
p p r- — r- 

oi to in oi ^ 
in to ■w — ■- 
cm' cm cm' cm cm 


CM en en T in 

p p p p p 
en ^- --' oo' co 


CD CO CM oo tn 

^ CM ^ oo O 

d co' co' ■^' cm" 

CM 1^ "« - CO 

in r- in - 

CM '- 


e*i CM 
PI in 
n p 

ui iri 

CO 

oo 


m en to o CO 

CO (O CM r- to 

•<t" t" ■'f" - en* 

O 00 CO fJ Ti 

en o CD p en 


— CM O to ^ 

O to -tr r^ 

p ^ ^ f-. CO 

cn en m d — 

01 o p p tn 


CD to m r- o 

ssgss 

o en o — — 
CM — CM cm' cm* 


T m m CD CM 
in o 01 CD ^ 

cm' cm' cm cm" cm 


eo o en CM m 
— m to m CD 

p s- r^ in p 

0) 1 — >— CO to 


CO Tj en CM CM a> 

to 0(D CO r- V 
TT '- p to p ot 

od to < TJ ^' fj 

— r* ^ — to K 
m 1^ in - "in 
cm' - ci 

C4 




1 

1 
i 

5 
S 


1 

5 


i 
= 

o 
z 


o <M CO ^ m 


88§8§ 

lo f^ CO en - 

(ft tf* W tA w 


— ' cm" CO -c' iri 


tD < 00 en d 

tft *ft (rt WW 


iri o o d iri 
CM n -^j in f- 
w w w w w 


O 

gill 

— w w w o 
** ^ - - E 


a 
S 

t 

c 

£ 

1 


1 

o 

g 

O 

(TJ 


O cm" CO t" 0-) 

O W W W W 

*^f f f f 

Si 3 3 3 3 

w w w w w 


8888§ 

P P P P Q 

WWW WW 

c c c c c 

3 3 3 3 3 


88888 

o o o o o 
— P CO ■<T m' 
www WW 


ID r- 00 Ol d 
w w w w w 


88888 

o o o o o 

m" d d d tri 


^ W W W O c 

w ^ ^ ^ E E 




a> a) 41 111 
■o -a "D "O T3 
c c c c c 

3 3 D 3 3 

d — * cm" co' tt' 


0) tU 0) 
■D O -D -D TD 
c c c c a 

3 3 3 3 3 

iri to r- od CT) 
W W WW w 


a; OJ m m 
■O TD TD -^ -o 
c c C C d 
3 3 3 3 3 

iiiii 


Sfffs 

C 3 3 3 O 
==0 0° 

P d o d 9 
in o o o '^- 
r^ — CM m — 
www WW 


o a> lu 0! 0) 
■c -G t; "D "a 
c c c c c 

3 3 3 3 3 

d — CM CO ■^" 
www WW 


41 OJ OJ d CI 
T3 -C T3 T3 T3 
c c c: z c 
13 :: 3 3 3 

cri CD r.-' CO ej) 


01 QJ OJ 41 41 

3 3 3 3 3 


5 TJ TJ 13 s t: 

?§§§,§ s 

= ooog £ 

88880 s 

Pooog J 

z 


m 


5 3 D 3 3 


3 5^33 



Individual Returns/1988 



27 



■o 

0) 



c 
o 
o 

I 

E 
o 
u 

c 



o 
O 

•a 

0) 
(A 

3_ 

'■D 

< 

O 

V 
N 

(/} 

>• 
^ 

E 

0) 



X 

re 



■o 
c 

(D 



c 

0) 



s ? 



51 

E » 



(A 
0) 
U 

3 

o 





■o 


3 


^ 






a> 




cr 














b 


< 






1 


<i> 


^ 


CD 














0) 


3 


n 




CO 


= 



o 

! 

o 

1 

o 

s 


t3 
< 

c 

1 
1 


g 

£ 
< 


^ 


O 
CO 

<^ 

to 

o 

CO 


in 

s 


35,180 
95,057 
42,998 
97,580 
66,288 


116,402 
104,949 
182,514 
82,404 
94,821 


115,542 
119,950 
106,016 
109,122 
126,332 


126,040 
100,257 
94,479 
148,257 
138,631 


544,190 
538,469 
921,521 
829,265 
1,311,560 


597,492 

623,524 

251,152 

55,785 

26,589 


IS 

to* 


in 

s 


•3,552 
9,056 

•6,356 
•1,689 


33,152 
45,747 
77,538 
28,252 
55,750 


102,663 
111,134 
78,174 
94,469 
99,544 


115929 
91,381 
76,570 
139,680 
122,090 


505.830 
523,477 
880,204 
828,118 
1,305,501 


596,003 

621,297 

250,774 

55,708 

26,532 

1.216,214 


ii 
If 

z 


i 


c 

s 


CM 


54,525 
59,976 
30,931 
60,269 
31,826 


73,164 
47,877 
93,772 
51,623 
72.570 


66,451 
68,301 
59,791 
69,548 
65,438 


73,586 
61,567 
55,521 
74,343 
94,230 


316,183 
285,344 
562,184 
498,281 
792,887 


332,719 

303,549 

109,305 

22,307 

10,050 


CO 

a 
o_ 


s 


•11,430 
28,578 

•20,003 
•5.715 


35.583 
27.843 
46.369 
27.804 
52.461 


57,138 
56,870 
43,888 
61,991 
53.359 


65,745 
58,405 
47.644 
71.484 
86.390 


298,711 
278,328 
547,434 
495,614 
789,870 


332,223 
302,772 
109 169 
22.280 
10031 
564,689 


< 

c 
5 

1 


1 


ST 


c 
to 


P- 

d 


38,871 
54,787 
81,533 
51,773 
24,165 


58.476 
34,066 

?25,202 
84,931 

?44,737 


217,357 
293,195 
225,507 
238,262 
228,862 


356,792 
318,055 
474,253 
437,357 
318,013 


368,192 
889,081 
511,072 
336,364 
113,649 


242,094 
245,132 
737,659 
189,365 
712,271 


c\ 

s 


d 


19,266 
19,577 
32,683 
28,333 
•31,011 


46.175 
60.582 
140.343 
112.698 
154.106 


170,308 
184,607 
148,315 
187,143 
153,480 


281.614 
275.505 
416.629 
394.606 
282 109 


1,844,786 
1,738,836 
4,283,512 
4,231,282 
11,069,198 


8.180,355 
21.147,400 
22,640,546 
16,110,331 
57,562,853 

7,269,596 






CM — ^ ^ — 


to ^ CM to r^ 
CM CM ^ U^ 






o 
|l 


§ 


to 

o 

o 

s 


CO 
CO 
CM 
1^" 
CO 


55,175 
52,851 
58,089 
90,150 
72,478 


58,535 
88,859 

102,436 
88,748 

109,890 


105,112 
100,419 
83,015 
97,764 
100,950 


104,875 
115,901 
117,682 
108,681 
98,674 


510,025 
484,969 

1,018,347 
823,389 

1,296,509 


558,085 

714,151 

293,941 

75,480 

46,921 


CO 

« 




28,587 
37,149 
39,724 
31,436 
■22,578 


25,553 
64,964 
52,510 
39,658 
75,232 


84,337 
79,111 
60,470 
75,884 
84.506 


91,384 
108 544 
105,215 
98,934 
89,173 


489,723 
472,350 

1,007,869 
820,116 

1,295,001 


657,806 
713239 
293,575 
76 394 
46856 
706,524 


a 
« 

11 

li 

c c 

t 
.3 


1 


1 


1 


(B 
CM 

s 


CD 
O 

■w" 


4,771 
16,453 
11,776 
7,666 
5,753 


■10,773 
5,223 
■3,587 
21,410 
18,111 


9,858 

•10,275 

13,772 

•8,882 

28,770 


•18,399 

20,087 

18,347 

9,338 

•14,102 


65,808 
51,285 
138,230 
97,675 
91,468 


99,119 
48,221 
20,458 
23,054 
30,010 


s 

S 


1 


4,586 
16,463 

9,707 
■3,129 
•3,086 


•10,030 
5,135 

■2,887 
•19,696 

■9,193 


■9.765 
•10.253 
•7.278 
•7.051 
25.223 


■18,399 

20,087 

18,347 

9,338 

•14,102 


t^ U1 ^ • • 
.- CO CD • • 
CO CM - 

CO 1/1 C31 


• • • ^ o m 

■ ■ ■ 85 S 
S8 s 


O 

II 

z 


5! 


CM 

a 

s 


CM 

d 


57,817 
42,664 
37,150 
26.094 
22.787 


•24.985 
32,092 

•16.413 
29.234 
34.059 


26,365 
•19,270 

29,957 
•22,053 

36,416 


•23,519 
36,133 
33,519 
29.192 

•22.855 


132.057 
147.104 
258,261 
199,651 
280,059 


92,942 

52,312 

12,977 

1,282 

461 


i 


1 


51,437 
42,864 
34,291 
•15,130 
•5,715 


■22,126 
27,110 
■7,840 
•19,270 
•19,918 


•24,242 
•17,146 
•25,718 
■19,928 
33,558 


•23,519 
35,133 
33.519 
29.192 

•22.651 






CD - oo 

d c-' cr> 

22S 


. . , CO ID ^ 
CM ^ CM 

O 


1 

O. 

S 

CD 


1 
1 


1 

< 


1 


g 

o 


in 

s 

d 
p- 
CM 

d 


95,163 
135,879 
191,680 
215,381 
121,124 


171,805 
159,307 
55,892 
92,488 
98,693 


>3 1,568 
24,370 
09,637 

>56,250 
61,435 


95,132 
43,884 
'51,875 
95,472 
99,921 


1,216,495 
808,174 
1,608,553 
1,237,340 
1,431,857 


760,336 
943,681 
701,201 
350,613 
541,743 


s 

a 
r^ 
to 

r»- 
o 


CD 

5 


•2,708 
■924 


•23.507 
•39.594 
•17,429 
30,685 
■16,553 


131,821 
83,111 
66,702 
151,016 
124,541 


127.805 
109,712 
220.155 
125.230 
153,600 


1,025,181 
744,372 
1,443,834 
1.211,923 
1,400,839 


741,009 
939,027 
686,466 
341,259 
636,955 
8,426,584 






1 = 
1 * 

z '' 


t 


i 

o 


CM 

s 

d 

CO 


35,247 
27,381 
54,414 
44 524 
41,987 


40,759 
39,866 
25,567 
44,917 
26,134 


58,571 
38,153 
35,294 
56,043 
37,721 


45,837 
49,724 
49,430 
49,130 
35,175 


260,810 
227,916 
435,558 
322,788 
380,268 


122,920 

104,727 

36,555 

10,109 

6,216 


s 

a 
c 


in 


•2,131 
•2,127 


•12,747 

•14,872 

■8,498 

19,123 
■7.755 


36,011 
24,034 
24,751 
36,701 
26,923 


35,293 
41,967 
47,084 
43,579 
33,793 


246,504 
224,396 
431,332 
321,709 
378,517 


121,668 

104,702 

36,445 

10,079 

5,190 

777,572 


z 


c 

E 
< 


f 


IT 

r*. 
It 


CM 
P- 

cm' 
CD 
■^ 


198,404 
242,353 
351,944 
575,291 
633,336 


1,284,124 
911,417 
1,172,553 
1,221 478 
1,391,045 


1,419,631 
1,155,158 
1,388,214 
1,539,248 
1,583,814 


1,382,967 
1,638,465 
1,861,800 
1,599,398 
2,055,351 


8,310,004 
7,959,730 
13,626,441 
11,824,941 
22,439,572 


14,748,655 

21,578,144 

11,350,581 

3.517,862 

4,772,340 


o 
?^ 

p 
p 


CO 

s 
2 


•12,264 
•7,132 
43,737 
97,595 


613,933 
343,598 
507,907 
427,660 
555,925 


745,852 

653,969 

891,450 

1,042,591 

1,194,403 


983,429 
1,295,354 
1,725,002 
1,362,007 
1,874,845 


7,748,605 

7,813,548 

13,432,454 

11,762,650 

22,331,759 


14,738,155 
21,519,282 
11,338,315 
3,513,546 
4,768,869 
11,807,645 


z 


? 


s 

X 

c 


CM 

d 

Ol 


101,474 
155,632 
175,425 
215,222 
189,850 


293,004 
231 ,282 
232,404 
223,186 

231,077 


227,053 
199,995 
213,386 
237,336 
193,070 


192,976 
201,572 
247,068 
190,052 
218,970 


905,418 
813,168 

1,301,223 
976,977 

1,193,149 


459,839 

408,747 

119,361 

22,990 

12,625 


U 

CM 
P 

IS 


CD 


•8,496 
•4,249 
25,494 
29,743 


140,518 
88,045 

105,862 
75,482 

117.327 


119,530 
118,122 
131,705 
142,536 
142,175 


149,902 
155,613 
228,034 
170,255 
208,944 


871,503 
801,325 

1,263,788 
975,968 

1,191,463 


459,704 

408, 1 1 7 

119,230 

22,951 

12,509 

2,169,817 


1 

i 

r 
1 
< 




1 

< 


5 


s 

u 

s 

(0 


5 

P 


■28,360 
■11,145 
■51,508 


■47,249 
■79,561 
■70,449 
•53,280 
•108,037 


•45,297 
•45,350 
■79,094 
•1,145 
•75,305 


•37,749 
•16,290 
•42,003 
•51,765 
•120,811 


297,050 
176,857 
611,601 
235,288 
189,041 


317,509 

155,429 

60,957 

4,752 

5,219 


s 

c\ 


S 

CD 


•3,215 


30,103 
66.601 
57,638 
38,992 
69,311 


16,721 
46.350 
45.436 

75.305 


37,749 
16,290 
42,003 
51,755 
20,811 


f^ (6 ai 
en r-- in 
CM — en 


... CM 01 r- 
• ■ . in ^ a» 

r^ cij eu 








ii 

z 


= 


n 

u 
to 


ID 


•13,555 
•2.858 
■14,288 


•13,555 
■21,395 
■13,555 
■13,555 
■22,861 


•10,597 
•5,715 

■13,555 
•2,858 

•22,128 


■11,430 
•10,697 
■13,555 
■11,430 
■12,124 


55,433 
29,159 
69,367 
37,835 
19,614 


14,648 

5,785 

1,575 

227 

176 


p 

C3 
'J 


P-- 


•2,856 


•7,840 
■19,270 
■ 1 1 ,430 
■10,697 
■14,288 


■7.840 
■5.715 
■8.573 

22.128 


1 1 ,430 
10,697 
13,555 
11,430 
12,124 






c^ CD en • • 
in en r^' 

in CM TT 


• - - CM r^ a> 

CM- O 

«' 








i 

1 

1 




s 

c 

= 
< 


§ 

i 

■D 
Q) 

13 
■D 

O 
Z 


00 

$2,000 

$3,000 

$4,000 

$5,000 


$5,000 
$7,000 
$8,000 
$9,000 
$10,000 


$11,000 
$12,000 
$13,000 
$14,000 
$15,000 


$15,000 
r $17,000 
r $18,000 
r $19,000 
r $20,000 


r $25,000 
r $30,000 
r $40,000 
r $50,000 
r $75,000 


r $100,000 
er $200,000 
er $500,000 
er $1,000,000 
rrrore 


< 

tr 

c 

£ 


1 

O 

g 

o 

O) 

1 

TJ 
O 

z 


00 

$2,000 
$3,000 
$4,000 
$5,000 


$6,000 
$7,000 
$8,000 
$9,000 
$10,000 


r $11 000 
r $12,000 
r $13,000 
r $14,000 
r $15,000 


r $16,000 
r $17,000 
r $18,000 
r $19,000 
r $20,000 


r $25,000 
r $30,000 
r $40,000 
r $50,000 
r $75,000 


r $100,000 
er $200,000 
er $500,000 
er $1,000,000 
more 
urns, total 


$1 under $1,0 
$1,000 under 
$2,000 under 
$3,000 under 
$4,000 under 


$5,000 under 
$5,000 under 
$7,000 under 
$8,000 under 
$9,000 under 


0,000 unde 
1 ,000 unde 
2,000 unde 
3,000 unde 
4,000 unde 


5,000 unde 
5,000 unde 
7,000 unde 
8,000 unde 
9,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1,000,000 


$1 under $1,0 
$1,000 under 
$2,000 under 
$3,000 under 
$4,000 under 


$5,000 under 
$6,000 under 
$7,000 under 
$8,000 under 
$9,000 under 


0,000 unde 
1,000 unde 
2,000 unde 
3,000 unde 
4,000 unde 


5,000 unde 
5 000 unde 
7,000 unde 
8,000 unde 
9,000 unde 


$20,000 undE 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 unc 
$200,000 unc 
$500,000 unc 
$1,000,000 

Nontaxable re 


te(Ab9 W W 


t/)tAMMM 


« Wb9 tf> f« 


VnAffi^fft 



28 



Individual Returns/1988 



oj oiiincDiD omoco0> mou^i/iu^ cvj^cvjcor-j ^ryOino ^-(D' 



r>- o<rMOO(\i« ^^. 



•-• O— CM^nCM* O1'C0r>.CT> Ot/>'J'ttO 



ot*)f^'^<^ OtOCTi'^'^ CMOO^-^ •-eoriiorj ■-t/)--^ri in 

COcnCNOtD ^^CTt^C\i ^--(0»-»- r^cyCSJOin COCOtSi^"- * 

CI en o (O O) in o tn ^ ID ry I/) o> CO •- co eg cu c\i o co — -v ^ (m_ n 

— — in r^ CO '£) — V <D O ^ to ^ to n tb — ^ O oj •- •- 'T (O f^ CO 

■ • (Tito— r- — cvjino — tcooo CM^tDOO r^cvjcMcocn 

■ — — • — • en— CNj^<nt\j« ff — — ~ ~ " 



- <T> o> m 1 ^ «3 



■) f^ rt (£} fycot^cn-- ooi0)Or\j 0(\iooiD<n ai i^ Xi •- c\i i 

.,.,w. _.- ..jiD — oi (MTinr-oo ocDtocn^- ocNjoiN-m tocoffl — o i 

i/i^oa>0) incocpoio co--mcnr-- "-toocoi^ —cn^oco •". ryOi'V'^. 

m ._' r^ CTi tb CO f-* r-- CT) r^ t\i f^ r-» en uri id o f^ o f^ CO t CT) in ^ to n ^ •- to 



Z M I 1 I 



ajOtDOito r^i^mryo 0'-cno>o — --^cotn oooco^ 

lOiDOiocn oiTTcntNco cn^icor- cn--otDi/) mr^ — c^cji ■ 

cocoo'^o (D'-'jcof^ --coooof*- ioo)^*£>to oocnai'-(p 

o f^ CT) a> m ^ Ti in c\j -j — to 



jr- Or^mcsto ^D^ 



cn n ^D Oi iD 

iri (n fM in tn 

tn f^ 00 CO r^ 

'I <N ^ m 



in en CO <M CO 
t- r- to ^D en 
r-~ fNj Tj o in 
r- CM f- <D id 
r-- en in »} in 
^ en T T en 



CO <D <M o^ f-^ r^cNjoir-'O rMinr«-^en eo — ^ — cji K co oo--cocnoi <'')•- ^ fo 

r--r*-<TO>*- tt)tD"TC0'7 •— CMcntDin "-r^-intDco n co cnooir^-o cD--eD'~- 

oj o in ^ en m cji CO cji — co o to *- co CT) eo o o m ^ ^ co ^i m ^ cp co oo co o 

iri to cvj ^ en i/j CTi r-- •- iri ^ oi <D in co ct> co c6 V •- ui cm cm •— cm co -^ cm o co to 

^iDoicM"- QOf^cMinen o>c\)oi"*o ooicor«-p^ ^ — • CM" • • tncDcjio 



^cutntM'- cun-iMinen 0>c\)Oi"*0 OOicor«-p^ ^ — • cm* 
CM CM in in en en m -^ en en en co oo co in o >- o oo o (^ cm 
■- •- en CM tri en iri ■" 



- — — en o CO • 

(DC3cn--m inco«-CMin —'*■'«' 
^in'-cM^ CMcoincOcn 

- CO CD CO o 00 CM en o en 5 ^ — O *? »0 ^ 



o en CM in ^ 

CMCDCOCOO CM"— r*^"— CU OT UJ 1^^ <-v ^^J i"J i*^ ^-y -w -M »— \-/ -^j v^ ^4/ o) 

tncocnoo cMicocoeo f^cocn — en inott^n^ cgocDnco a 

— encM cMeNiiniCM enmencncn to^mcocn ai '- <J> a> o* « 

^ — ^' en cvj ih CM in m — cn -T 



■D 
0) 

C 



o 
o 

I 

t> 

E 
o 
o 

_c 

in 
in 
O 

w 

C3 

■D 
V 

to 

< 



(A 



(fl 

E 



■o 
c 



c 

0) 

3 



o> — — ^(TiTjin ^cOTCMO m — cDr-cD i--crico'^(0 

oo ■— CMCMOvCT) ini->-in'-r«- ino^-'^crt cocm^cocm 

^ in CO ^ CD r^ ^ CD en en o in ^_ cm cD n en f~-. f^. ^. "^. o) 

mC CO CO CO CM in ■- to f^ CD oi CM — o m m »t r- r^ r~ (D cd en r-- cm iri in 

OS CM ^f^enco^ CDino**r-- h-cocoh-cD f*-iDinffl^- CMCMincMCo 

iii •- — encncomco 



C7> r~ in r- cn CO 

en CM en CT> en fM 

ID f-- en O) 00 f- 

lo e\i in h* CO CD 

— m r- CJ> (O en 

CD — en — — 



CO c\j en CD CO 
— o CO en o 
in oi CO CTi CO 
^ tt en o> oi 
o o CM in in 
CM CM en CM en 



CM P- CO e\) CTl 

r- — ■w CO CD 

CM en CM CM CM 



.n en en CM •- 
•J- CO en en r- 
r- m CM oi r- 
00 in r- CO CO 
(^ c^ '^ ri r^ 



U fj 0> CJI u 
O CO CO f- CD 

T-' CM CD r-' r~-" 
CO 0) -— en ^ 
en o en r- ^ 

CM CM in V CM 



o -- en r^ o 
in en ^ CO en 

■<T ^ — CO CM 



n CD CO en -^ CO 
CO f^ in •- •- CD 



CM cnoooenf^ mocMcncn coencoco^- --^(noo 

CM CncntCMfM •-O'-CT)^ CD^CMCDT rT^co--en 

CD h- CM oi in r- evj ^ — en a> cm ■<t co co op en co co r--. p 

CO f^ oi ^ •- ^ CO f^ CD CM en oi •- n <ri ^ t^ aj oi lO co 

CM encocoenoo — oicD'-cm —--otneM to — coidct) 

• •- — — CM — "-CMCMenen^encnocDOio — 



o - O ii 



cooenoin cotoinoco iDtncocor^ cD'-coinT « in cD-^oim-- en'-inr^cn cD'^'-f^— incooo^j'- --cDin^— "-cncDo 

_ CMincOin.- CM^ — CMO cDcnr^o^ eMincncom o cd cMCMOCncM mencMOT — coenor- enCMO--o cocninencM t^cDoo^ 

CO mcocno*'^ —oooino ocooitoin inh--iDenco ^or"-"^*- ino^cooi w cm t^r--ocMP-- inocMi-in ococooo pcMco'^en cti^oo — "- f^ c^ Oi r- 

!D t^ r^ CO in -^ CM •- CM CM u> 00 »- CO ■- csi CO CM CD CM in in in en o r^ ^ •- ^ co cm n "^ m m -a- ■^t cd co o co i co o r;;; ev.' ^ <d in cm ^ gi •- ^ ^ co r; ^ n oi en oo cm i 

(OfoeocD'^eDOCvj — encM'-cncM'-CMen'-eMCMqiincn^cDenenricDtnu) -■ — -..^.„.„— , 



in in 



- Oi ^ r- CO e- 



■) <r} ■- CMr^comcD — cDr-oieD — c 



I o o ' 



CO rr CO CO CD in o r- co m r>- co m r-- cp o> o cm_ m en oo r- o en o co cd --^ 

- CM CD h- r- — ^ cm" o '- m CD eo — in r- cd 

-co OOCOCD' CD COOOCOCM (DOCMCDCD 

^^. . ^cMcncnr^cD — — -^cD 



1 --CM o — or-cD cDcneneni ^cnco — — comcoi^o o 

Icy— r^ — i>-inr- en — cMO-- ^ — cncDco (DOCDcocm o 

in CD oinocMin coenoo— CMr-air-^ coh-o^iD cd 

- en en CM o m "^' en 00 — CM CD pC 

^ -tJOOtDCD— C0'--00>^ lA 

T — CMint- f-CD— _^CD at 



I cor-o CMCM — r^tD oin^cDcn incoenooco cncD — — cd menr-cMcn 

'inTto en— — coen r^i^r-incM — — enmco r-incnr^o —en — »joo 

CO en CO en en o cm o cd m en m oi r- p^ cm oo co — r-. — o o o o ^- o ■a' 

CM r^ CM P-- CO — tJi 1^ CM CO CD — r^ in iri in cm o 'J ^" ri -^ ^ m en — oi m 

— — cncnmcnoincoen 



•-— co'*intnen como^coo oien — — in — CMr>-^fn ■ 
inco inr-.tMCDCM in — ^in^ to t^ ■v r^ c> o^^cyr-- i 
in en oo m — co ci co r- cm co oo 'j en — p r-~ co cp to o ^ > 
en — CM CO CM ' r^ cm" iri ^ cm' r^' — en — ^ en ^ cm' — o> iri i 
en en in en o co iD en 



o en o o — 

CO CO CO ^ CO ' 
CD (D — CO — ' 



CD r- CO r^ CD 
in -^ CO — o 

CM r- ^ 00 in 



CO 00 o m en 
o Ti- o oo — 

CM — (31 — 



en CM CM o CD 
CM -w o m — 
CO o 00 r- o 

— ' O CD r*- oo 
— en o CD en 
CM CM — — 



CM CO in — en 

en CD CD 1^ ID 

r- m o CD o 
CO o iri — ^ 
00 en CD CD CO 

CD CD CM en o 



CD CO CD CM r- 
O Ol 'J CO f^ 
co CD o en CM 



' o in ^ IT 

— r- en I — 

CO CD CO — 



f^co— — CD cocDCMOT rnoio^-T — in-^enf^ oo«-cocmoi o 

■nocDCMco e^inocoCTi cocdocm^ oiotr^in toctii^t t- 

Ttcor^cn oioiQcncn coCTiTcnco — co- — to enocM — in ^ 

o — ^ T 00 CM — CO W^ 

in m m m tei if (O in lu 



t^ t iO t^ Oi 



-en — T CM — CM , 



enr-CMCMO cotOcd— mcocnf-T eo — o — in tcdcm- co « 

^ — — OT oencnenr^ — CMf--cDco o — mcoeo oocOTcom (u 

. . . CT) . CM cm • • in CO CM en <D in CD ID CM — ^ 

• CM — — CM — en CM — CM ^ 



»j coooOT— — lOTco— coin- encM CMr^cMcno — otcdi^ ocoincDCM 

CO — ooeDO CMincOTr- rj-oomcD— cm- cnmao menen — oo incneMiD^- 

CD rr r^ r^ oi in o CD co r^ en r- m en to oi cD cd en cm p t in cm — en o tD o r- — 

o en CD to en CM en (J 

Tcnentoco TCDe- 

— — CnCMU CMCM- 



lO en in in i 
o CO — — ' 



•- in CD h 



^ ■- CM in in 



CO — cDtDO)- inr-cOTO r--Tenino OTCDcno CMTCTioien 

in r-cMTinin cDCMr-TT co- enoi- — toooiOCD moor^o — 

CO CM— — iDCD enr^ocncn oicncoencD incnen — ■« ^rnf^f^ — 

CM ai CM r-" o O — — CM CD CC) ^ CD en — CM r-' — CD evj — — en iri C) r-' 

-■ — — — — — CM — CMcn cMcncMiDco TOOenTCy 

... . .. — — mesj'TeMeM- 



— — — — CM 



<7> oco — TO — cocMinen — ocMom iDCDcocMcn r-oocMco r-inco 

CO cor-- otn encDCMenin oocncor- encMcoom cdtcdcdo tttooo) 

in inencMcoo r— or>-coi^ inencncor- ocmo — r- TCDen — — ^ ^ ^ ^ ,« 



o en o ^ 



T3 
< 



O 

u 

c 



0) 

o 

w 
3 
O 
</) 

in 

c 



0) 

CC 



ra 



CM oiino — en in- cDTf^ coococnen CMiencDcn lOenr^eMco — r~-enTCM i 

— inTr-^cDCM oooTOi— oiooencD --coor^-in t^ C) c> f^ <y> oicocdcdcm i 

en oOT'--r--T <o — oicticd ^cnr--- o pcooooi^- ooomco'^ cncnoi^oi i 

CM en r^ o o cm iri cd en t cm r- — eo r- m <o * iri co t cm cm o — cm m" o cd — o — cd cm t oi o m m cm en en cd t iri cm o i 

coencocnen (Dcm"-- t oo — cof^CM X cd • • • * — cm* • en cm — cm- - enfn»TeMtn r-^CM- tnen f^cointoo i 

— • CMeM<Dind>C0CMOT'C0jii •■ * •"■ — CmCOTOICO — OTCOi 

cm" Cvj — en -j cm cm — en 



I en T CO 1^ r- 
T 1^ oi in CO 

I CM CM r - ■- 



CM m T CD (D <D 00 CD r- en ^~ r~- r- t cm O) iri 
^ en — — — CM— — CMCM- CM cm- — — • 



o CO CO r- — 

(D iri — iri CD 

CM CM en CM — 



CD — I--, i^, en 

co" tD CD T CM 



CO CO to CD l-~ 

in en CT) CT) en 
f^ 00 — r^ en 
CO r^ T c\J eji 

T N- ^ T CM 
CM CM — 



h> CD ooomoo incMOCMin CMOioiTcn TCDOOin tidotio t — oj — «n in 

in CD CMOien- m — — cncoco cmooo<dt CMh-cni^oo cDinencnT cnr^mtnoo h- 

. .- r- CM T "^ 03 t^ (D T CD — CO CM — O C. "^^ CO CD CO — p T Ol — p CO O U> ^-_ CM ^ 

r — iri T — iri CM iri o — T o CM T 1^ CM CM CM iri CD CM cri o> c\i — tn — 00 1^ en cm o> m 

J .^_., .(\i — •— CM — •— • cmcmcmcm- — o> — tOlnT^^^•«(Mm 

; .. • •— encMTCMCu— ^ 



c o oo o 
o o o o 

</) o o o o 
o o CM en' T iri 

i: O tA M tA M 

Oi o , 



o o o o o 
o o o o o 
o o o o ■ 



o o o o o 

o o o o o 

o o o o o 

— CM en T iri 



— tA </) (A (A tA 



o o o o o 
o o o o o 
o o o o o 
CD f-~ oo ai o 






^ J QJ in 01 

«a 'D "D "D 'D 

*" c c c c 

^ O 3 3 3 

■a Q Q o o 

C O O Q O 

o o o 5 o 



o o o o o 
o o o o o 
o o o o o 



OJ a; 01 u ID 

■D -D 13 "D t: 

c c c c c 

D 3 3 3 3 

o o o o o 

o o o o o 

o o o o o 

d - Cm' en T 



OJ dl QJ 01 HI 

■D 73 -D ■o "a 
c c c c c 

3 3 3 3 3 

o o o o o 
o o o o o 
o o o p o 

iri CD r^ 00 Oi 



MMMMM tAWWlAM (AM 



41 CLi 4) 4) Q) 

TD Tj -o n -a 
c c c c c 

3 3 3 3 3 

o o o o o 
o o o o o 

O O O O O ' 

o' iri o d eg" I 
CM e\j en T in i 
- ' tAvnA 1 



oog 
o o o '-'- 
o o o o 
<=>. o d g 

O O O ° fl, 

o CM m — Sr 

— *« tA W O 

tA ^ ^ ^ C 

w 0) 0) 1) *- 

OJ TJ n t: s 

■o c c c ° 

C 3 3 3 o 

= ooog 

o o o o '-'. 

o o o o o 



C o o o o 

O O O O 

ifl pop P 

n O CM cn T ri 

w O tA tfl tf»*A 

Di O ^ _ ^ w 

■n ^" 0) OJ 4) 01 

^ *« C C C E 

5 Z ~ ^ ^ ^ 

^r "C O O O O 

^ C O O O " 

™ 3 O O C3 



SO O O O 
o o o o 
o o o o 



ooooo ooooo 

ooooo ooooo 

p o o p p ooooo 

- CM en T iri CD r- CO o o 






ooooo 
ooooo 
ooooo 
in o o d ri 
CM en 1 in r^ 



0) 01 U OJ OJ 

TD T3 TD -O -O 

c c c c c 

3 3 3 3 3 



TD -OTD -a X) TD n 
c c c c c cr tr 

3 3 3 3 3 
OOOOO 

ooooo 
p o p p o 

CM en T iri to 



TD TD TD TD TD 
c c c c c 

3 3 3 3 3 



OOg 

o o o ■-< 

O O O O 

o o o ^ -a, 
o CM m - r 

— «A lA <A O 

^ C tt> Q) >^ 

0) t: -D TJ s 

■D C C C ° 

- 3 3 3 O 



ll Z V» MM 



MmS MtAMMM MMMMM MMMM 




Individual Returns/1988 



29 



•: ? 



1 

cc 


1 s 

!i 

2 o 


s 

E 

< 


1 


in 

CM 

s 




3,174,764 

194,274 

143,122 

175,259 

177,108 

154,149 

242,384 

301,138 

169,813 

189,312 

242,459 

251,543 

188.290 

275,067 

293,812 

424,940 

249.831 

255,968 

294,136 

261,102 

259,405 

1,629,152 

1,806,764 

3,407,239 

2,870,396 

5,427,133 

2,803,568 

3,549,091 

2,168,304 

753,188 

671,544 

27,278.991 


286,624 

•24 

•15,566 

•52,120 

•94,045 

•27,567 

•111,205 

68,358 

117,184 

146,689 

113,850 

238,044 

353,680 

229,725 

233,068 

253,370 

249.828 

215,691 

1,411,219 

1,733,746 

3,247,950 

2,823,024 

5.393,860 

2,765,583 

3,536,167 

2,155,458 

736,076 

669,272 

5,725,262 


1 f 


1 


In mS-ffi-^CM (nS?roi5 V-'^oio^- -»r-<Dr--tM oicDOr^-m of-cn'T- a (O r-~ cir-cvjfni^ cmcjio-wi-- coininTjoj ocDomn cvj-o^- tc 
rC CO -■ <N '-' o) <n in iri to r-" 00 - iri r- r- ^' ■*" iri cc 9 tn en <r> cri - cri 0" co isT --" iri o' f~~ :? r". SP' i2 5£ JS JG ^ 3 f2 P r f5 i: ? 5 t S, £> r S S '^ « 
lnfncncn'C'!tincnininTfin'<r'*if>co'^m(D<or-ininoom-q^ocOf--tnfn'-w ■ • ^"^^^'^"'^'^^"'^"^'^'^'^SJiJ^Jgfifi^'^—oi 

in t* 


E 


1 

E 

< 


1 


K. ^.^ ^(ooin— ■^cO'-r-'- inr-.o<B^ cm^cm^cm incnmmoi tnoc\JC3i(N ■- h-in 1 i*- mococMr- cjimcMcncD cnoininto ioooocm coa)CT>icn K 
n CD cn-Sr--eoin inojtDincD ocDcDcnr^ intini-.tn r-cncMCJicn iDcnr^^co lo en in^- ' 'cy ■^jcocji'-cM ejiomtntn "^cntDinen coincy^cn r-tnr^ — r«. 
CD cn cotDcocno cnoocom mr^r-cnr^ ^cocDOm TiaicD^r-~ ooc\jc\J'^ oi en • «> cm ocncMto-a- cntDCjir-a) cn'-cnp^ cMininr--o enen'TO. ■*, OD 
(jT h." h-" fC o) pj" r^" im' -^ — ' '3-' ^ cri cri f-' --' V CM CO ■>» co' cD to cm r--' iri •-* oi -t" iri cri 0' ^m' "^" cm' '- tri od •- ■- cm" iri cm iri ^ to «' ;- to cri ^n p (p a; f^ co qj en tn n 
m en CMCJtnin^ cixn^-tcm -^ •- <d -v r^ r-cncncntn cMCDeor-.-sT cotMr-^incn S en • cm r-i^of^-- o-- — 0— inoocoo) ■wcocMr-o in'^tomtn fs. 
^t0.^i-r-cM--CMtMc\jtM'-'-— — ra csjonDcoenincooain'-enS: • •— .-oj^cm'-'-'~'-cm '-cotcuDtnincofMin-fn. 01 

CM »- 


z 




CO to tcncotjicD cDTicMcnen ocooicDO unof^'-t^ ineDincD'- Trcu^cMtn ^ — coco 1 im tX!'JCTic3>o r— cmcdocd cocM'-encn OTinco^- cjitDTCMCM k 
CM pm cDCMcocDcn tncncDOto m'-tor--^ -^oicmcdo cMominco m-^cMr-co h- -» • m ' ''- ooco^coo oicMO^tD tDcomr-^un •-'-cotnc) (©•-■-^cd m 
s CO Smcoi=" ""-foo coo-i^r-S in^-wcori tisr-TCM- cncMin--in n co co r- oentor-o cncMCMinin'--. cncqcqcMr-. cMr-CMCM CMcnrr-in ^t 
cj" ■^' cji CM '- h-" Tt to id' r^' 1^' r^" r--" to V r-' cm' c\J cm" cm* to cri cy cD "=t" 06 r-" -"j" co" co" iri m" (© cm" iri od ^' -^r' cm to" ri co" to" co' cm' to* cri ■<f iri co' to cri '- co m" ^ r-" co in" iri i© 
J?J(2,iL^cMeninSLOcnf-cr>cntocO'^tDinr-o>'>3-iOO'«-cocnaDO'-oioj^S • • CMCMcnTrmr-.^tocnin-vtoco'^'^cn'^coencoO'-airvj'-in 

f^. mCM-^cn^CMCM ;= • CMCM'^Cn'^CMCVJ u) 

en' « 


5 

i 
i 

™ 
9 
1 


a 
& 

■o 

1 


i 

< 


1 


CM eo^^--^ r-encD^'- -^ootococD CMtoin--o CMOoor-co r-toin'-eD co 01 'cvj 1 ^r-- cooocDcnr-. intocnof- — cnininto -^oof^r^ ocMtn--^ tn 
a in cocr)r--.o^ cneocgcDcD tMcncMtDc3> cMcncDmm mocyoacn mtDcU'-'- a> cd ■^ —cm cDCMOcnm r-r-tn--^ cMcn-^cnm r-rgcomo — toocotn o> 
ui 1^" CD 0" cm" co" 0" to cri ai iri cri 0" cD m" cri en" m" co" cri cri -si to cm" ci — " en 0" cri t" cri V °^ '^ f^ "^ to ■- "^" iri co" co --' to co" ■-' m' co" 0' cm" cri r^" tt 0" 0" 0" •- cm eg" 0' 
m 1^ otocDcncn t^ori-or^ tocMin — r- tncor-in'T n^-^cnm toomcMU) k • ■^■^ CMr-cvj'^cn oocommh- Titom^'^ ^tDOO-? inoincMto r- 
S en - CM en r^ tn in to ^ -cr in cm co en cm ^ r- t-- to en co cm co ^ m - 5 • • tn to en cm tn - en in - en to r--. in eq co cm p cq ^ m - m 
- ^" ^ cm' cm' cm' cri CM tri en rn cm" cri »»' cm' cri co in r- co cm — cm q •- -^ cm cm cm cri cri cm cm" en ^ cm ri co m" r^ <£) c\i •- C'^ ^ 


o 
z ■" 


^ 


oo en encocncOT ■^aiinaaco f-cMtoencD CD-^j'-oDr^ cnf-ooi'^ mcocncoo ^ en 1 r^ 1 enm •-r-cM'^<» tDcor-.O'^ iC^^J?^ r '^'£'£lZ^ SI^J?23£? ' 
^ to r^-r-mo-- oocO'-iot^ r-cooir-m ^r-r-ocn ^cncn^co CM'-oimco co cm '■- 'r-in cm — ^tom m^cnco— co — incMco f— ^^renco cncocMcnr-. y- 
CM f-- CO ^ in CO O) to CO 01 oo CO en CO r- CO cd r- m to to in m r- en m co to m cm r--_ cq tn h- — co 00 i- oj cq 0. to r-- ^ co r- •-^^^''^_c> '-^ en to co ^ 
-T tri cri CM r- m" iri cm f- cm co" iri cri co r- co r- r-' cri en to r— ' f~-' r~- co iri cm r- to c\j cm" *^ '^ '^ cri r- to cri r- to cm en ifi cm' cri co m' tri 00" ^" 00' cm" 0' to to cm" cm" 

5 " "•"ZSS aSSSS S5!J!S5 SSS5S SSSsg SS"^™^ § ' ' r SRiSiSS S553S S^sSSS K2SSS SS""™^ 5 

(O" ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ ^ 


o 


1 


n 


(ft CMcoh-CMCM — r^en-^co t----eD'-m cM^cMtoco oooicocdio ^tocMtor- v co icm lenco — ooinoo tooicnenr^ — r^i-mtn -^toco^r— mt^'-to-^ y- 
1- 00 cnocnoiin -rcMincoen oiCMomo oienencoco mmcncno mtocMr^— in "=J- 'cm loor^ ■^■^tnco-^T cnenryr^o — cnen-^i* r-to — co-ti inoDcninr^ to 
(M t^ en 01 ■? r-- to 4 en <D m r-- cd ^ '- — to — -a- r^ en cm ■^ en m m r- co i^ en tn co 00 n c\j m cm en to to ^- to - to to tj- en en — co co cm r^_ cm 01 ■-_ i^, ■^_ en cd 
a CM iri to r-' — iri CM r- — ■» r- en' ^' t to cd — cm" — " to" tri r-' to" r-' m co m eg" to f^ rr -^ co r-" co' iri cb cri r- tri m" en t^ cri -r cri to f^ ^ ■» en t r- o» 
S en — oScnco r-inr-ioo oco^CMtn to-^'TCDeo omtomn- eocMcncno ai — ■ — "=j tomtococn CM'^--incn incncMcnr- tococMtoen r^-CMcntno q, 
Ig r^ cMcnojeor- ototnini^ r-entnr-m cooi'^too cgcootnt- r-— h-cor^ S ■ • encntncMtn CMt-tomcM ■^r^_-*ioo otoocMr-- r- — t--tDr- ^ 
^ -r-' ^ ,-" cm" cm" cm en" cm" cri ri n cm' m ■^" n m" cm" 0" to" r--" — <ri csi n ^i — — "^ " ^ " ^ ^ "^ " '^ " *" "^ 0" co" r- — 0" m im' cri 

^ --CM-CM--U) --CM-CM--,^ 


o 

|i 

15 

Z 


1 


r- 1^ ocDCMincM or-in- -3- CMcotocMin CMCMCM-ttr- "fj-encMtnto cncM — r-^r r^ co ir-- icnm a>iO'>T--in 1^ — r-cyr- co-o-cococm CMtDr;--;jfn i^cn^f^to 
m r~~ enocntor- ocMin^cn r-r-cninm CMcn-^CMcn r^ — cvjTj^ ineotnr-in ^ -^ 1— 'r-in r-r-CMCM— ^^cnm— inr-CMentD ocnmenT coenr-mt O) 
CD 01 cn c) tn T r^ if> Tj in Cn tn cm o) en cm -t to co en to ■<» r- m ■- tn co to — -^t •- cvj r"~ in in to to ^ r^ r-_ — m to cq co_ en cm — -^p ■■- •t_ m ■^_ in — m — -a- «_ 
(J f--" iri Tj to CO CD to r--" — h-' cri f^ "^ m' co cm' cd cm r- ^ cm cm" h-' m — " en cri co n '^ °o ^ ^ "^ "^ o> cm' tri to cm — cm tn iri en cm" uri co cm •- cri cri co co 
m tT enr-CMtoin cncn'TO— r-cnr-^r-^ totneoin-q- r-0000 r-'<T--eM-- cm • * '- ocntn^cn CDincnm— nj — cO'<r-^ inoiojoo n-t — cm- (o 
^ ^^eMtMcnTioin'^-'T^Tr'^Ti-jtn'^cniotMOr-'-cO'^-- " • — CMCMrvjCMcn'>a--3--j"=T"=T'^en'<rcnin-^_oir^'-cO'^— 
1^;^ — — ■ CM — cm" ,„- ^ ^ ^ ^ oJ pj' 


< 

5 
5 


3 


ST 


coor^eMcnocncn — men— cnr^incDr---TrTeM— cocof^ — cncocDeMinineDtn 1 1 1 icmcm — toco— ^ — cno—OTr-veMcor-cOTr — cncDcDCM — • t- 
oocM'TCDr-tDen-io-tDr^--in-cDcncotoeooenco-'3-OtJO-cDr-^ 1 1 1 locn-ij-iocotoincDCMOCMCM-TCMcooicDcnT-^-o^cpiO. at 
'- enenoor- in — — mcotncDcn mcocn — oj mencM-nco cnomosr- y- to rn r-tocD — r^ -TtnO'^eM ■«ir--eo — cm poir^-^jp pocvi— ce 
-)' — " 0" r-~' CO cm' cri iri CM ■^' ID cri to" 00 CM iri en" cm" co" cri r-" r^" iri m" cm 0" — ' co o> * cri to" r-' 0" 0' — cri r-" r- 0" cri en" to" to gj co" r-- -c iri cm 0" co" 
?OT---eMcncDf--cDeMOtoocMCMr--eMt^r--(n-ooointDuncMgaiLOcn« .-inr^-Ln-uomcMtn-r^r-aiOOcoco^LOCM^^^ K 


o „ 

II 

Z 


5 


CMr-r-incoo'3-cnocntDoco^r-.critocncn — ocDtoenQocMinoocMtocoiow^ 1 1 1 immococno^cncMco^o — r^omtDoiocMcotDCMtocn- ^ 
5cDco-or^5co"^'Tco^O'<»cn-ai-ioocMtncnrgocMtDcoenoeMioeMcg 1 1 1 lcM--wcOTjr-or--CMg2-ooincnCMr--fntMtncM3;cocna)r;-- y- 
»- TT — r- CM to rg CO to in en lO — O) in ■^ lo CD lo m ■^ en CM en CO en CD CM 01 — r- cq cm — cm in in -j cq to - in cm in ^. — en - en p to cq p cm_ 
in cm" cd" iri ■^' tn r— ' r-' tn r^ 10 cd to CO CM cri co to — ' — ' m' — cri cri cm" ai en cm' cJ cm m" r-' ■^" r-' cri co' to co tn m" ^ to — — co m" — cri cri cm" ai p m pj 
£^^.^iLrneMcg<NinentDiocoTrcotniotDiotoencDr-ajo-r--eM ■ ••-en-tJ'ir--^r^iototoinincncor--eMO-r^eM- « 
5 • • CM — en en tr — 5 * * cm — en en tj — ■ cm 
oj' w 


1 

Q. 

1 

i 
s. 

o 
1 


1 


1 

c 

E 

< 


o 


r^ — cnm-tT — — CMcnr-mcM cntoin-^o enenoocMcn CMcoenr^CM coioocn-r m en • m 1 lO ioo-t— di im'^CM cncMf--tM^ mt^coog ipcncocM^- w 
£ ^o-5ocn r-encMt-h- cgr-enincM c\jr-.coinr- or-cDOcD co^-cmco n - • to 1 lcr> Ito-^coin ;j '^-lop '^z.^^P^ ^ ^ P^^ ^'','?;^'^ ? 
tn to — r-cMCMcn co — CMooto cmcm- mcM mocnr--- icDt^cMm ^-intocnco to co • • • r^f--co cm oioen inTfinr-co CM'-'--cvj'q (j,^(£icji^ js^ 
— - ^ r^" ^' * r--" — tt" in" cri m' 0" — co 0" cd iri 0" cri cri to" — 0" r--' r^' r^" r--' 0" cri — 10 co * ' r^" ■^" r--" 0" co" en «" •^' co ri cm m ;- oj r" " Si' G '^ I^i C " 
"cM'-CM ■ io-enru« ry--- cdcmtt — - r-ooocnencoocMCMr-CM'o •• • rrt^r^r'T^^^m^mo]^^*'' 


II 
1' 


1 


to r-- tof^cncom co^cm^cd omr-ento — cncMOco — CMCDr-T ^cn — ^— 01 <-- • en 1 iin icocomtM "s- icncnr- — unr-gi-3- cDcoentnp ilSPrr'OIfi S 
= r-- f^^!;^"^ ^^cn — eoocnr-'-T — 000— -c ^iinr-- cmc«j — r-— en tn • m ' If- iinin- co r- 'r-r-cg — tocyo-^ r-to- — cm ococnuico 
flo— OCM r-~tocMCMO— oiintoin-jincntO'^ocn- cocninr-ininm'ttrv'3' co in cocor--tn^ cninr-incMo-^. p— pppi-. ■^. cg-<j-enenin 
in r-' cm" iri -a-' cri ■^" cri — r--' cri rn — co — r-" < ai cri cm" cm" 0" cri 0" cri cm" — uri cri cri 0' ^ ^ cm' cm iri ■^" co" co" to r- m' f--' en cm cd cd c; p co cm — in en en v' 

gJcQ... ^..._. ...^.^■-..— eMininoot-OTf^'^- JS • — .. — ..— eMinincor-~o»3-r-^— 01 

N ...... - to' ... - ^ 


9 


1 

E 
< 


1 


-^ Tinm — CM oenocncM — — loto o-*tDcnto mtntoocM mo — oco o> to \ • r- 1 1 1 ocMo>r-~ ^tK3'2S '"EP.'^CIiXS iRDil^^!^ iJfS^lSC » 
CD ocD'^T'^en CM- ocnm T--cDinioo ■^tntncoco cooocncM oenen-tren r^ r-.- ' ■ en ' ' ' cMOin-^ totnmtocn — r-toentn tMcotoop t^gooh- n 
ri en CM ■^ to 4 en cm cm co r-. en en as co to co tn r- co en to m -^ en tn en — r- •<? en — to en -^ i^. '^. •". ■^. ^. ''^ ". ^. •". to to en co m cm p co tn m en o_ 
m cm' — r>-" cri en co to 1— t ^ — cm to tri r- en" cm' iri tri cri r-' cri cri 0* cm -^ ^* uri co iC tn m — t to — co cm r- to iri ' iri in iri cJ cm' -^ cri tri — cm' [~- jri f;; w 
Sr---eMCMtDOj--w--3'-^cncM--cnoieM.--TOtnioeDCDf--tDCM'd-nco ; ' T ' T V T ?^ ' ' ? "P ?^ ' S'^ ^^^ ^ \Z^ ^ Z "* 

to *^ 


ii 

E s 

z 


s 


tn 01 TTcoocnen ocMtoto^i eninf-com — encMor— ocnr-CMT rococDor- a 
r-cncneno cMinoo — — tn — coto— to — r-CMin CMcotneno ^eni— — a 
r*. to en T CO in en ■«■ p tn '■-. to i^. ■^. p p p t. p cm — — p p p ■^ •- c 
1—" -t" uri tt" to cri cm' cri 1' CM ai to ci co r- r- — cm r- cm r- ^ to r— oi en" cm" co" r*. 
Sen--— ,^,^^tM — .^.^CM— — ■^f-o — CMr-t--^- c 


t^ in ^ 01 T c\J (r> O) c\j ifi CO CO i-~. 10 to ^. CO U3 ID — CD n id «» 
t\j IT) »T iri r^ -^r t\J cvj r^' iri ^ r^' ,- o ^ n ID en CD r^ ai n cy CD n 




1 

o 

a 




o8S§ 

5 0000000000000000000 

00000000000000000 r-i<-iC^ 

^ p p p p p p p p p p p p p p p p p p p Q- g § p a 
ocNJri^'uS (Dt^com— t^vnAmtf) tftwjwww tflw^wstrtw* w ^ ^ ^ g 


a> § 

^ 0000000000000000000 S 
R 00000000000000000 oo'O 
c 0000 00000 00000 00000 00000 ooS°„, — 

::, S§88 8888° z'^'ii'i s::22g SSSSK saSss 2 

S ocMcri-^m" to'r-tocri- m tfi w y* tA («tf»t«tfj«i b©(«fe©*iow t«^ ^ _ c t 


S rao^_w- w^-.-.- aJQJQj^QJ ojSqjSjS ojQJai^aJ S'D'Otd?^ c 
o -r, ^"(uaici>a) ojcuojcuaj ■d"D"D"0"d -D-aTD-DT: ■d-d-d"dt3 -occc^ i- 

-Si*^CCIC(I CCCCC 3=)=ID3 DDU33 3DZII3D ='oOo9'S 

c S ti)^^^^'^ ='='='='='0000000000000000000° 1. 
C ^-Doooo 00000 00000 00000 00000 00000 a, 

3 ^ COOOO 00000 00000 00000 00000 OooQ-O i 
S _ = o_ P P o_ (-,■ ^ cj en Tj in" <d r-' c6 oi m" o' m P ■; 
C ^^ojcn^ miDr-^cooi ^ — — — ■- ^^^T-^ cMCMcn^in f-'-cvjin— ? 

_ 2 WtfJWWte tfl*«Wtf9tA Wtf»b9W*fl WWWWW tflW(«*A«» t<5b9t«WW J 

< H 




2'^CCCC CCCCC 3=)UDD 333=1=) 3=1=!33 ='oOoSi> 
« 533333 ='='='='='0000000000000000000 Pa 
^"DOOOO 00000 00000 00000 00000 00000 IB 

^ COOOO 00000 00000 00000 00000 Ooo'dS 2 
"J 3 p p p ^" cm" cri .^" uri CO r-' CD en o m o o o in o o o ". 3 



30 



Individual Returns/1988 















1^ 


o 


•- (D — ■W Ol 


OCTl-I-W -W 


m a> en CO CM 


(^ in en CO CM 


tD CM ^ 01 in 


in 00 to - 


h- 





^ tD 1 1 


1 


to CD — in 


CM — n "«■ 


m in CO in 00 


10 T CO to 


CD V -COf- 














<o 




00 uD 1^ (O to 




CO en to ^ T 


CM - CM CM r^ 


■^ CO CO CO CO 


cn CM 00 in Cm 


« 


r- 


CM to 1 ' 




CM to - <-- 01 


CM CO ffl CO 


CD — to 1^ in 


00 CO tD ID CM 


Ol ■'J S cv 














Ol 


rr 


■W r- CJ> O O 


O to to "J 1^ 




in ^ CO CO CO 


CO CD CM ■^ — 


r^ - in 01 


K 


iD 






.- Cm ■- to -^ 


in p 'J CO CM 


- tD in to - 


to CO en — CO 


com - too C4 














c 




IT) CO' ID < 1^" 


— •- in Ol CM 


-J r- '- CM en 


■^ Cji - co" CM 


tn' iri CO cb ■^ 


CM - in •- - 







Ol' 




CM ■'t" C7> — CO 


^ to CI to en 


cn to d cii en 


CO 01 f^ 01 


^ en' in - d ^ 














a 




CO CO r^ O) m 


in en "<J — CO 


in CO to en CM 


^ CM en in (D 


CO CD in CO en 


cn CD CO r- r- 


01 


to 






m en CM — to 


CM Ti to in 


— in ^ — 


CM CO CO 01 to 


tD ID CM(D r- a 

















^ 




CM CM — CM CM 


CM — CM CM 'J 


CM CM CM CM CM 


in CD CM <D — 


in "» CM -^ ■w 


a 










— - — CM to 


CM CM CM CM (M 


(OtD — 1^ — 


m V CM ^ n o> 
















im' 










^ --■ CO cm' iri 


CM CM — 


f 














^' -^ co" CM* iri 


cm" cm -" ^" 








2 






P 
















cv 
























z 






ifl 


o 


fo O (M Ol r- 


— O to O O) 


•- — tn to ^ 


CO CO en 00 n 


in — (^ 00 CO 


•- to 01 CD in 


CO 


f^ 


tnr^ 1 1 


1 


^ CM f^ n en 
(O in f^ in CO 


- 01 CO CM - 


CM 00 f- - 01 


ID en CM en 


"^ T CO in to 










o 




U1 


!0 


00 »» m in ij 


in Tj- r>- CO Ol 


■- 'J in 


to — r- in in 


CO en CO in in 


CO 01 ^ CD f^ 


a 


ro 






"!» ■^j CO r^ CM 


r^ en CO to 


n to to -^ CO 


^ OD ^ 1 m (o 










If 

z 




o 




ry ■- 1 ^ Ol 


CO CO -a- to ■^ 


cJi -fl- 01 


r^ en to — en 


en CM to CD 


■» CO Ol ^ T 


e 


ID 






en ID CO CM m 


in en — ^ en 


CO h^ in CO in 


^ r- CM ■^ C71 


^. 1^. '^. ■*. T ■* 














lO 


<- cm" ^" CT) lO 


C31 <n o CO o 


CD — 06 0" 01 


■- to -^ t CO 


01" CM ID CO 


en co" CO en" m 


a 




iri 




cri to '^ oi 


< to CD iri h." 


tD -- CO 01 ■«■ 


d CO r^ cn to' 


CO CM CD CT> iri 












s 


CO 


m CO -^ -T ui 


CO tn ID in ID 


in ^ in CO f^ 


ID to CO r- in 




r-- to CM CM •- 


r 








• CM CM CM CM 


CO toco to to 


^ to r«- to in 


■^ r- r- -n 


1^ tD CM CM — S 






1 
1 


















CO CO ID tD en 


CO c^ — 


u 






~ 








CO 00 to ID en 


CO CO — (O 












eo 


Ol 


CO O CO CD O 


CO ^ in •- CT) 


CD to en ^ 


t- en CM en — 


to •- to - 


CM to en to 


Hi 


ID 


tt t^ , i 




en — CO Cm CM 


r- to -^ m in 


CO to to f-- (O 


CO to en — CO 


in — cn CD m » 












u 


CT> 


^ (^ in ^ o 


OO en CO CM in 




r- r- en -w CO 


CM ^ CO CO 


CM CO CO CO 


N 


CM 


CO 00 1 1 


CM 


^ r- in coo 


in CM — en to 


to CO in 10 r^ 


to in en CM 


in CO lO ^ CO 
















O 


CO CO ■- Ol Ol 


O CM CO •- CM 


ID ^ to 


CD en en in p 


— _ CM p 01 CM 


CM to r- r^ CO 


10 


^ 


— CM 




CO p "^ -^ 


00 to r- 


P CO p p ID 


en -wr- CO 


incD 01 - - 5 






5 




3 


1 




^ 


Oi — CD Ol '- 


CD to O) O co' 


— to" iri ^" to' 


^ to CM iri 




CO CM oi tD 06 







• to 


cm' 


iri 00 T ^ to 


< d iri to' p- 


iri p»-' V tn CM 


to" ■«» I-- — 


CD en d V CM 










O 


c 
u 




CM rr m to CD 


- in CM TT CO 


CM CO CO CO — 


CO en ■w CM 


CO en in CO - 


■^ CM in •- 


r^ 


■* 




CM 


00 en -^ ■w 


to CM r- CO cn 


to to in CM CD 


m 00 — CO f^ 


coo om - n 

CM CM -^r CO ^ 










E 




CO 




CM -- CO CM CM 


CO CM to C\J CM 


CO — to — CO 


CM — en CM 


CM OCM TT CD 












CM •- CM CM — 


CO — CM — CM 


— — en — 








0) 


< 




h. 












— -■ C\j ^" CO 


CM •^' co' — " — " 


u 














- ^ CM ^ CO 


CM -W CO - - pj 








1 






CM 






















~ 


















S 






n 


T 


T f-- CO CM TT 


^ en in r- (D 


■<J to "W — — 


ID ID to 


^ — r*. CO CD 


to to - -W CO 


f^ 


T 


to in 1 1 




in -^ CM CM 


^ r-- •- f^ 


t^ CD CO CO ^ 


to r^ m to CO 


ec CM r-- ■<» f- (D 








z 






a 


o 


— CO CM OO to 


■<t — (D CO CM 


en en ■* — -T 


■<J CM to 


CM CO TT r- ■v 


CM CM CO en tD 




in 






en CO en tD CO 


-T r- Tj en en 


to CO CM r- in 


1 m r-. to m 


(O o> r^ m CM CO 


■a 












c 


■T 


OO CM ■'T lO CM 


tnr- - coto 


CM CO r- O) 




^ r- CM CM 


r^. •^. ■^. •^_ i^. 


c 


cn 


r^ 


1^ 


•- in r*. CO ^ 


^ r- to to r- 


to CO — to to 


m CD in CM CO 


to CM ^ r^ h- 








1 3 


s 






•- en lO CO to 


TT — r-." r- o 


(D to r- CO T 


CO CO iri c\j' iri 


iri — ^- CO 


to CO cm" •- ai 






iri 


iri 


iri co' — — r- 


co' ■-■ r- 01 co' 


to < co' -' oi 


00 to f^ ^-■ 


ID to CM •-' a* 








tn 


a 




CM CM fo in r- 


o to — en — 


— CO en CO CO 


00 CO >^ <^ 


en CM CM to — 


to r- CM CO - 


c 








CO CO in in to 


CO to f^ to r- 


r- r- en r-- to 


CD - - CO - 


tOf-. CM to - S 


o 










S 












CO CO to -^ to 


CM CM ■- 
















CO CO to ■w to 


c 








z 




« 
















«» 


















c 
o 
o 






















































^ 


<n 


1 ■ in -a- o 


^ 1 CO en r- 


00 1 r- en r- 


in CO 1 1 r~ 


r- en r- •- r-- 


to r- in en r- 


CM 


Q 


1 * i 1 


1 


1 1 CO h- 


CO j f^ (7) r^ 


1 CO I 1 r^ 


N. en r^ — f^ 


to 1^ — • r^ cv 












p 


en 


1 • <D CM (T> 






CO to ' ' iD 


h- CO CM in CM 


in en en — to 


« 








1 1 ^ r-- CO 


to ' m to -"J 




r- CO CM m CM 


tfiOi — • CD « 


1 














CM 


CO o — 


— n oi — 


r- cji CM CO 


CM CM -^ 


CO CO CO f^ CO 


to to — T — 


« 








(D — ^ 


t^ tncM CO 


CM ■>» 


CO CO to (--. to 


tocom - CM 


1 








O 

E 
< 


1 


^ 


»^' 


•n -ir' ^' 


? ."S' 


Cm — ' co' '-" 


iri — ■ co' 


cm' cm" iri <n iri 

CM CM T — T 


to < cm' co' tr" 


h. 








r^ ^'* 


cm" — " CO --" 


•-' co" 


cm" cm m 01 m 

CM CM -^ — -T 


to" r^ m" -T* v" 


E 
o 






1 




^ 










c\ 














r ^ r 


U 

c 












































^ 




m 


o 


1 • o CO m 


00 1 cvj o 00 


in 1 in (D m 


in 10 1 1 ^ 


— 00 en CD CO 


■>j ■* -- en CO 


CO r<^ 


1 * II 


1 


1 1 f^ CM CO 


in 1 in CO in 


1 in 1 \ rt 


•- CO tn to CO 


^ ^ to . to lO 














n 


<r> 


1 . CD in ^ 


in 1 CO tn in 


CM 1 CM 10 CM 


CM CM ' 1 ID 


»- 01 »- CM h- 


r». in "tj- h- 


ID • 






1 ' CM CO in 


CM 1 CM m CM 


1 CM ' 'to 


- 01- CM r^ 


r^ lO ^ • f^ to 


n 








1 ^ 
1 S 




u 


o 


CD CO r- 


GO Ol CD 00 


^ ^ 00 ^ 


^ ^ ID 


f^ ■* in CO 


— CM CM ^ CM 


* 








— en CD 


•~. — . <» ■". 


— to 


^- -w in CO 


— CMtO CM ^ 


(0 










c 


<N 


CM CM iri 


CVJ tt' to' Cvj 


cm' cm' cm' C\J 


CM'pJ 


en •-' r-" 


co" Tj' ^' 









cm" ^" cm" 


cm' cm cm cm 


cm" 


<ji — d < d 


CO tT - 


o 










o 
















N 
















m 




1^ 




z 




*" 


































O 




1 










































■o 








OQ 


<r> 


- 1^ ■'T ■* O 


r>- inco in o 


r- CM r- CM CO 


CO 00 en CM 


00 in in in 


CO T (D en r^ 


CO en 


1 CM 1 1 


1 


CM cn CO CD ■- 


r-- r- CO CM CO 


CO 00 cn CM 


CO m CM m m 


CO ■1 ■ • • 












CM 




• O O CO CO 


en o '- r- ID 


f^ — tt r- 


m T r- CO 


■^ en h- CM 


CM to OO CO in 


r- m 


1 r-. 1 ' 


1 


(j> CO to CM in 


r- CO cn r- 


Ti- -^ r- 00 


-» en r-- CM 


CM -T • • • ^ 


UJ 












* 


en 


— ^ CM in 


'S- encM •- o 


(D 'J CM en CM 


CD in CM to 


rj- ^ CO 00 


— r- to CO »- 


N 




to 




CO CM in in p 


to Ol tjl CM 


in CM to 


^ — r- CD 


- CD fw 








^' 




u 


c\j 


co" iri to" o 


cm" iri cri o" cm' 


0" ^' to' T-' 


h-' cy cm" -t ■w" 


cm" h-' 0" co' co' 


Ti' cn" ai •-' cm" 


«f 


co" 




co' CM cm' ^ CM 


0" iri < to T-' 


f--' — ' cm" "*' V 


CM* < 0" 00* 00 


■"J cm" ^ 


3 














^ .^ . CO 


CM .- h- <i eo 


in ■- toco (^ 


to CD ^ ^ to 


•^ en in 


— CO ■- T- CM 


? 






r 7 P r V 


m • in CO N- 


(O CD ^ ^ ID 


^ en mo 


— cn r» 


< 






1 




a 












CM CM CM CO T 


.- CM — 














CM CM CM CO -T 


— CO ^ 


o 






z 








U3 


• CO c\j CO in 


CO CO — CV) cm 


01 CO CO CO 


CO CM CO CD CO 


^ 'en r^ r^ en 


— — CO 








1 


CM in CO CO 


tn in CO CD 


CO 00 CO to CO 


^i en to ^- cn 


0^. 


0) 
N 










c 


Ol 


• CO r\j 1^ in 


en r^ to CO CO 


r^ en CO CM 


CM ^ to f-- 


CO CO 1^ 


to en CO OO 


U> ' 


i s 1 1 




CO T- CO in CO 


r^ ■- CO CM 


CM -^ to r- 


CO 00 r^ 


tool • • • 10 








* c 




^ 


CO 


CM CO in in 


to in CO CO TT 


ID CM CM to 


- CO "^ in 


r- CO r-- to 00 


CO en ■'J -^ 


v^ 


CD 




en 1^ CM CO »j 


to r- 1 to 


•- ■- -^r in 


1^ CO r-. to CD 


toco 01 








S 5 


s 


u 




cri cm" <b CO 


O CD cm' CT) ■- 


iri CD 'j" 0" Cm' 


cm' — ■ iri -r to' 


■-" co" CM en to 


'j' en iri •- 


V 


CM 




'j" iri ■^' cvJ — 


iri iri — CM 


cm" — in" -I CO 


— " CO CM en to" 


■■I'tD* ^ 










15 

z 




r 






■^ . c^ . -^ 






in ^ CD CO in 




to 












m ^ to CO m 


— CM fs. 


E 












^ 


■^ 


1 CM 1 1 1 


1 CO 1 1 1 


(O 1 to • 1 


— 1 Tr 1 — 


TT CM<D CD 


CO to p- i^ en 


CM cn 


1 1 1 1 


1 


1 tD 1 1 1 


00 1 to • 1 


01 1 ■» 1 [ 


T CM to to 


• • ■ ■ W 












CO 


O) 


' CO 1 ' 1 




r- 1 CO ■ 1 


— 1 CM ' >- 




CM CO "^ cn 


W CM 








t^ ' CO • ' 


' CM 1 1 


^ to ^ CM 


CM • • • • ID 








1 




u 


CT) 




s 


(£) 


■tj CO 




CO CO en fo CO 


^. • 






CM 


ID • 


■>» CO 


TT too - - 


to S 


0) 














cm" 


cm' 








• ,J CM —■ CM 


iri 00 co" iri CO 


in 








■w' 




• .-" CM — ' CM 


— (o 


X 

ni 






1 


' 




Ol 












• CM ■ 




a> 












■ ry . 


m ** 


t- 














































■D 






z 


_ 




a 


Ol 


1 S 1 1 1 


1 Ol I 1 { 


in 1 tD • 1 


in 1 — 1 lO 


CO en to CD 


— CD -a- CO CM 


C4 tn 


1 1 1 1 


1 


1 CO 1 1 1 


in 1 tD • 1 


CO 1 — 1 1 


CO 01 CD to 


^ . . . . u> 


C 














o 






CM 1 CM • 1 


— 1 CD * • 


en — CM CO en 


CM CO CM •- — 








1 in ' ' 1 


CM ' CM • 1 


in ' 00 * ' 


cn — CM CO en 














f 




to 


to 




r- CO 


^ in ^ ^ — 


CO cn ^ cvi CO 


PI 






CO 




CO CO 


— m '- T — 




ra 


" 






1 5 

z 


!ft 


n 






ifi 


CM cm" 


iri ■-" 


to' ^^ co" iri co' 


iri r-' "a-' -- 


<o 






cm" 


CM CM 


cm" -- 


to ^- co" iri CO 


o> |C 












CO 
















K 
















in 


i5 












































o 












































c 


■o 
o 


ra 










































0) 










































E 




IX 








r* 




CM to Tf f^ en 




CO CM ■- ^ 01 


CO r- CT> ^ CO 


T CJI T "^ f^ 


CO CO in r^ in 


CO 






in — f- CO in 


CO CO 1 CO tD 


CO to — — cn 


00 f- to -^ T 


cn T m cn m <e 


■o 










CO 




CD CO CO r^ to 


CO CO CD ■<T O 


to — cn CO 


^ r- •» 1^ !D 


■- -3- in 00 


to T in — CO 


<0 CD 






in in CO in CM 


f-- to CM r- 


- TT r-. mm 


CM •- — en ^ 


-tr CO m CO cm 


^3 
< 


c 






c 




<• 


ID 


tn CM CO CO cvj 


C\j Tf ^ o to 


CO — to 


r- ^ CJ) CD 


in Cm CO •!» 


to CO in Ti ^ 


CJ p 






■T "^ ^ CO en 


1^ in 


r- tD m tD CO 


-t to en CO 


to - in CT< h-. T- 


s 






o 


g 


^ 


^ 


— " --" in" in" ■^t" 


— " CD" 00 r-" (d" 


m n" r-.* tt" co" 


CO T- C\J — .^ 
r- • cvi 1- CM 


0' en Tj' t' cm 

CM CVJ CM CO 


to CO iri ■- to 




01 






; iri CO — cm" 


iri CO '- cm" 0" 


to ■ to" oi — ' 
r- • • CM 


d to CO TI-" to 
CD — m 01 


^SSsi s 


o 
c 




£ 


E 
< 




c 






5 










E 
o 
u 

c 


■ll 




i 






a 


"7" 


en "- CO CO m 


in into CM to 


CO r- to CD CO 


ci in CO ^ 


in to CO CM — 


■* — — 


CO r^ 


1 1 1 


1 


to CO CO --- 


— in CO iD CO 


en CO r^ en 


tD CM — en 


moi-^o 










T 


(£• 


o T in •- m 




en CM CO •- 1^ 


?1 r^ — rr CD 
CO CM CM CO to 


CD in CO 00 


CD cn CO CM in 


« 00 






CM CO r- h- — 


in cn CO r-~ 


CO r-~ CO CM r~ 


^ CM m «» tD 














« 


^ 


— CO o ■'T in 


o) ■^jin — CO 


n to ^ CM 


CO T CO r- 


in r- p 00 








^ ir in in 1^ 


cn in en T in 


CO m to m to 


CO Ol r- f^ 




c 






s i 


^ 


S 


?5' 


rv." r-' o CD to" 


ry to" oo" en" Ol" 


•-' to" ui 0" co' 


■<y" CO co" in" iri 


r-" -^ CO to -w 

p- ID CO en -^ 


^ CM CO •- f^ 
CO CO ■w — 


«' 






cm' — 00 to' iri 


r^ co' CO iri co" 


•T co' m* iri m' 


to to co' to CO 
1^ to CO cn ■<r 


^ CM CO f^ CM 

to CO -(T — in 


o 
E 






e 5 
z " 




C3 










a> 












o 

(A 
V 

if 

3 


c 
o 
E 

1 


















































































o 


Q. 

E 








































« 


E 






































in 

c 


c 
o 


i 






































3 


1 


a. 






¥ 












ossi 




0) 














gill ,' 




« 






£ 














1 














^ 


Tii 












00000 






















3 










00008 


888SS 






P 0" s 

8SS5s 

— *« w w c 
















w £ £ £ ^ 5 






■o 














i 












< 


£ 


o 






^ 


SSSS 


S S 8 2 


^ CM CO •^' iri 


to r- 06 en" 0" 


iri 0" 0" iri 
CM CO "T in r- 


« 


SSSS 


SSSSq 


—' CM CO -^T iri 


to" f^ CO* cn d 


mood iri 
CM CO T m f^ 


1 


ts 










o oj CO -^^ in 


to f~- CD 0> -— 


^^ w w^ 


^^ rt ^*fi 


tfiW W tiO w 


*^ £ £ £ ^ 




g 


CM CO -J 


in 


to r- 00 cri — 


www WW 


www WW 


www WW 


1 


ai 

0) 


•n 




c 


1 


O ^ ^ ._ ^ 


M tAMM M 










t*» 09*« W 


www WW 








1 


mil 


^ §^^| 


^■D^-D-D 


^?i?5 


^ll^l 


^IISl 


Isll^ 


S???5 £ 


^ 


^- 0) 01 0) (l> 


£ q3 0) ^ oJ 




m 


£ 0) a> oi 0) 












^ -D -D n T3 


-D -DT) n -o 








C 3 D 3 




^ r! "O TJ -D 


■0 T3 "D T) T: 


c c c c c 


c c c c c 


c c c c c 


c 3 3 3 "• 


^ 


? 






c 


" C C C C 
5 D 3 D 3 


c c c c c 

D 3 3 D D 


D D D 3 3 


3 3 :: 3 3 


3 3 3 3 3 


^ s 

0000'-'- 




i§SS 


% 


%%%%% 


3 3 3 3 3 


3 3 3 3 3 

88888 


3 3 3 3 3 
00000 




0) 










■o 
o 


■o OOOO 


00000 






p p p 


1 


t 




XJ 


00000 


00000 




D 






; 




00000 








iri ° 


c 


88888 




p 




m '^ S 
www WW Q 


^ 


O) 






a 


— — CSi CO TJ 


p p 
iri (O r~-' co' oi 
W5 t» wtyj Vi 


— r\i CO ■'T 


in 10" t- CO en 


0" in 0" 0" 


i 


3 p 


p 


0" — " CM fO" •^" 


m' to r-' CO oi 


m 
www WW 


ra 


= 






^ 


z 




MMM W M 


1? 


z 


^M tA MM 


w w w w w 


www WW 


K 


<^ 










< 






























Z 



Individual Returns/1988 



31 



■D 



C 

o 
u 

I 

0) 

B 
o 
o 

c 

(A 
(0 

o 
(5 

0) 

3 

< 
O 

a> 

N 

(A 

>• 

.Q 
<« 

E 

0) 



■o 
c 
re 



C -a 

» o 

^1 

m s 

.2. = 

■D 5 

< c 

E " 

o E 



(A 
4) 
U 

3 
O 
U) 

in 

c 



or 

< 
I 

TJ| 

£ 
re 



E 
u. 


1 
1 


c 

E 
< 


T» 


to CO 

V en 


63,488 
80.587 
112,456 
■13,571 
179,357 


61,488 
127,105 
155.012 
144.062 
1 10.330 


222,350 
228,266 
157.184 
95.640 
118,263 


153385 
163,948 
118,627 
243022 
196,195 


692,543 
851,650 
1,035,674 
703,486 
952,121 


371,218 
778,656 
686,801 
282 484 
394,846 


3 

s 

a 


o 

CD 




1 1 M 


••833 
•18,014 
•16,080 
•35,645 
•62,161 


202,686 

■125 545 

93 854 

■54,166 

■75 894 


150,924 
147,247 
95,644 
202,660 
146,473 


691.401 

761,988 

1 008,941 

••2,019 577 


775,548 
676544 
277 166 
394,477 

4.293.630 


1% 

|5 


1 


o o 


9,616 
11.270 

6.645 
■2.917 
25.180 


13,903 
34.076 
19.388 
32.996 
24.070 


42,283 
20,826 
35,290 
18,512 
26,564 


21,298 
26.412 
23.075 
40.813 
24.023 


136,833 
129,704 
147.710 
137.638 
138,044 


43.038 

39.299 

18.509 

4.920 

3.188 


c 
c 

3 


CD 




1 1 1 1 


••2,577 

•7,726 

•2,575 

•10,302 

•13,808 


34,581 
■13,496 

22,557 
■10 488 
■16,714 


19,173 
23 171 
17,903 
38,999 
19,291 


136,830 

124,444 

145,146 

••317 609 


39,293 

18 460 

4 903 

3 184 

331,045 


u 

2 


1 


s: 


£ 8 

o m 

— ' CO 

V n 

CM ^ 


17,200 
79,492 
■23.079 
62,034 
29,216 


79.224 
121,963 
100,308 
155.152 
185,259 


■48,408 
187 531 
122,399 
■145,074 
■77.908 


■37.150 
83.721 
162.952 
■61,763 
146,485 


643,060 

936.020 

1 580,165 

1 190,802 

2082,956 


677.914 
674.695 
696.515 
145.803 
250,249 


c 

CQ 

C 
Ol 


d 


r-~ 


10.682 
20.094 
12.271 


36,971 
35,767 
38,428 
38,365 
80,942 


19,219 
41,250 
65,062 
51,504 
30.756 


37,137 
68,676 
57,082 
61,763 
09,177 


452,783 

732,012 

1 462,255 

1 190,802 

2082,956 


677,914 

674,695 

696,137 

••393 889 

1.953,736 










h 

ii 

3 " 


§ 


CM '- 

n to 

^ o 


24 404 
21,566 
■12,878 
23,501 
17 147 


26,347 
32,537 
23.482 
24.221 
28,923 


■12.877 
24.431 
23.499 
■19,700 
■10,321 


■10,302 
23,059 
24,065 

■12,426 
22,088 


76,945 
81,863 
145,233 
85,878 
90 850 


25,519 

23,616 

8,419 

1,964 

1,310 


s 

CI 

R 


s 


in 
in 


7.726 
0301 
2575 


0,304 
0,301 
6532 
0301 
7,576 


7,726 
7 726 
4 550 
0,301 
5150 


0,301 
9 700 
0,109 
2,426 
9,512 


66,176 
72,722 
141 577 
85 878 
90,850 


25,519 

23 616 

8408 

••3 269 

268,670 










■a 


Z 


< 


1 


^ to 

CO -^ 

S 5 

TT - 


■■1,100 


1^ IjS 1 


668 01. 


■809 
■2.343 


■22,514 

■33.154 
■17.732 
48.227 


9.561 
70.060 
69.760 
33.511 
43,461 


is 

lO Ol 
CO 


1 


MM 


1 1 1 M 


■10 899 


•809 
•2,343 


•22,514 

•33,154 
• 1 7 732 
48,227 


9,551 
66,826 
69,255 
33,428 
41 565 
86,965 


11 


s 


o en 
m en 
to 


•■666 


•2.126 
■■3 


■2,858 


■2.858 
■2,858 


■2.370 

■6.552 
■5.608 

8,911 


4,488 
12,219 
7,475 
1,835 
1,353 




1 


Ml 


Mill 


■2,858 


8982. 
898 2. 


•2,370 

•6552 
•5,608 
8,911 


4488 
11 893 
7462 
1,832 
1 350 
8,347 


1 

Z 


c 

E 

< 


1 


i i 

d (D 


■4020 

•20,101 

•374 

■1,685 
■29,455 


25,713 
22,535 
■8,281 
■7,061 
13,388 


14,551 
31,125 
26,087 
94,249 
58,429 


53,038 
33,588 
■( ) 
20,026 
■8,835 


238,241 
61,097 
150,745 
193,956 
386,273 


194,132 
624,695 
649,917 
341 519 
1,186,270 


m Ol 

s ^ 

co' m 

o 


1 


911'P. 

829.. 

10102. 


■13,308 

■16,411 

•8,281 

■2.350 

■363 


■14,491 
■14.740 

■94,249 
■55,803 


•12,466 
•33,588 

•20,026 
•8,835 


236.841 
39,043 
132 054 
192,498 
380,471 


194,132 
623,800 
649,213 
341 245 
1 186 165 
255,235 








Ii 

3 ^ 


5 


CO o 

•- TT 

o in 

<J> CO 

in 


■664 
4,290 
2,858 
8,575 
8 574 


3,555 
8 573 
4,982 
5,282 
5,715 


4,288 
1 430 
2,858 
8,538 
1,430 


7 930 
2,858 
■20 
8,573 
7,842 


40,488 
27,786 
64,288 
43324 
75.742 


30,998 

43528 

23805 

6886 

4,794 


lO CO 

<o m 

0» CM 

CM 

ID 




4.290 
2,860 

2,858 


5,715 
2,858 
4,982 
2 125 
2 858 


1,430 
8,573 

8,538 
8 573 


3,691 
2,858 

8,573 
7 842 


40,191 
24,041 
61 922 
43 000 
75,057 


30,998 
43 442 
23773 
6876 
4 788 
66,047 


















c 
9 

& 

Q 
U 

a 
11 


1 
1 


1 

£ 

< 


1 


r- TT 

<o' CD 


151,103 
177,470 
104 599 
158,855 
1 1 1 ,909 


137,670 
14,141 

129,634 
56,347 

283,976 


78,257 
104 687 
68,069 
22482 
123,088 


137,599 
118,622 
258,663 
215,298 
121,021 


956.841 

797,391 

1.338,550 

1,522,125 

2,551,906 


1,985,078 
4,317,322 
4,684,539 
2,610,601 
4,340,979 


^ O 

-* o 

^ en 
tC '- 


ri, 

T 


■3.436 
■5.923 


■54,319 
■2,641 
■10,313 
■34.742 
■90.815 


■17,673 
■7,190 

•35,537 
•7,865 
96,665 


103,076 
61 040 
141,298 
177 248 
92 816 


683,360 

661,015 

1 191,813 

1 433 066 

2 443,442 


1,914424 
4,179 537 
4,569 946 
2,512 705 
4,149,880 
17,010,793 


5 £ 

II 


<o 


i § 

cm" 


3,098 
22,613 
10,558 
21,901 
26.593 


16,882 
21,334 
21.754 
20.231 
28.533 


19,303 
22,289 
18,658 
16,650 
29,560 


38,557 
22,431 
43,830 
40,036 
46.449 


175,815 
142,153 
301.346 
329.621 
495.332 


285,677 

366,031 

177.525 

40.908 

22.026 


O (O 

in 


to 


■5.717 
■2860 


■8.739 

■7.097 

■5,715 

■10,700 

■11,358 


•13,557 
•9,955 
•9,338 

•10,698 
23,650 


32,172 
22,051 
32,458 
37,235 
40 824 


162,467 
136,731 
293.897 
327 122 
492.600 


284.423 
364.741 
177.175 
40.814 
21.954 
407,154 


1 


1 

1 


1 


en t^ 

ID CM 

■« en 

00* Ol 

a, ^ 
g 


•6.650 

•7,984 

■20,017 

■27 637 

109,429 


150.609 
109.215 
131.538 
160,426 
132,135 


226,114 
205 043 
299,777 
192,591 
140,879 


271,698 

166,103 

■105,673 

93,392 

265,173 


1.099,479 
1,146,851 
2,195,096 
3.103.506 
6.024,776 


5.528,278 
15,540,265 
18,591,579 
11,378,161 
32,750,059 


g s 

^ o 

s s 

o — 

si 


TT 
TT 


•4,181 

•740 

•1 223 

•12,156 


■81 740 
■38,420 
■65,155 
79 637 
■38,678 


138,050 

•139,379 

230,276 

46,459 

92888 


258,877 
124219 
•104,276 
93,196 
239486 


1 ,022,344 
1,085,571 

2 151 559 

3 156914 
5 996,272 


5.525,488 
15 518 794 
18 582 909 
11 375 603 
32 711 833 

1,833,024 


z 


1 


0> CO 

g s 

Ol 
cm' 


•14,224 
•8,573 
•17 146 
•19,270 
20,947 


40,387 
18,643 
35,685 
47 468 
30,155 


43 981 
30.263 
46.031 
50,378 
29,735 


39 324 
40,021 
■16,445 
35,119 
40,969 


143,323 
157,824 
310 053 
283,884 
444.1 19 


266,762 

376,179 

190,519 

50,025 

31,344 


m CO 

CM 


2,863 

5.715 
2858 
5.715 
1.430 


9,275 
1,430 
>4,985 
1,112 
4,653 


32,354 
■21,690 
38,929 
29,685 
22043 


34 341 
36,064 
•13,587 
35.118 
40 302 


135 539 
151,326 
309 085 
283 560 
443 803 


266.720 
375,782 
190 422 
50 008 
31 330 
229,674 










i 






ll 

C 

; 
£ 

< 


o 
c 

ES 

o 

1 

3 

u 

1 


300 
$2,000 
$3,000 
$4,000 
$5,000 


$6,000 
$7,000 
$8,000 
$9,000 
$10,000 


$11,000 
$12,000 
$13,000 
$14,000 
$15000 


$16,000 
$17 000 
$18,000 
$19,000 
$20,000 


$25,000 
$30 000 
$40 000 
$50 000 
$75 000 


$100,000 
3f $200,000 
;r $500,000 
;r$l 000,000 
more 


a 




c 
: 
£ 

1 


g 
& 

■o 

O 

Z 


8 
p 

s 


$2,000 
$3 000 
$4 000 
$5,000 


$6,000 
$7 000 
$8,000 
$9000 
$10000 


$11,000 
$12 000 
$13,000 
$14000 
$15000 


$16 000 
$17 000 
$18,000 
$19 000 
$20 000 


$25,000 
$30,000 
$40 000 
S50 000 
$75000 


$100,000 
31 $200 000 
Bt $500,000 
8r$1 000 000 
more 
jrns, total 


000 unde 

1 000 unde 
2,000 unde 
3,000 unde 
4 000 unde 


5 000 unde 
6,000 unde 
7,000 unde 
8.000 unde 
9,000 unde 


$20,000 unde 
$25,000 unde 
$30 000 unde 
$40 000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200 000 und 
$500,000 und 
$1,000,000 or 


000 unde 

1 000 unde 
2,000 unde 
3,000 unde 
4,000 unde 


5,000 unde 
6 000 unde 
7,000 unde 
8,000 unde 
9 000 unde 


$20 000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50 000 unde 


$75,000 unde 
$100 000 und 
$200,000 und 
$500 000 und 
$1 000,000 or 
Nontaxable ret 


$1 under $1. 
$1 000 unde 
S2 000 unde 
$3 000 unde 
$4 000 unde 


$5 000 unde 
$6,000 unde 
$7 000 unde 
$8 000 unde 
$9 000 unde 


$1 000 unde 
$2 000 unde 
$3 000 unde 
$4 000 unde 


$5 000 unde 
$6,000 unde 
$7 000 unde 
$8,000 unde 
$9 000 unde 


«i bq b9t«*fl 




tew w yj(« 


t«te y>(fl tf> 



32 



Individual Returns/1988 



■D 
4) 

3 
C 
*^ 
C 

o 
o 

I 

0) 

E 
o 
o 

c 

(0 

It) 
o 

O 

•d 
«> 

(A 

3 

< 
O 



CO 

E 
a> 

X 

n 

(- 

•o 

c 

(0 



c 

0) 

E 
*■* 

ID 

3 

< 
« 

E 
o 
u 

c 



II) 
v 
u 

3 
O 
ifi 



a. 



I 



0) 

a 





t 

1 
o 


1 
1 


1 
o 
6 


i 




in 

s 

^^ 
en 


•19,255 

'29 417 

•48 115 

•112,248 

•114 799 


82.395 
•73.828 
'57 654 
•172,832 
■77,804 


■47.761 
83 994 
•113.517 
•41.483 
•74.013 


■75.725 
•26,369 
•101,278 
•27.950 
•92.420 


320,731 
146251 
1 49,088 
302,679 
428.066 


170.735 
416,081 
405.191 
343,012 
727,277 


9. 


CM 

s 


■■8.548 


•38.520 

■14 510 
•5 267 


•8.927 
•25.636 
■37,053 

• 1 .963 
•35.458 


■69,688 
•43 
•16,493 
•27.950 
•72.268 


203,674 
59.314 
92 222 
257 521 
412,679 


165.796 
407.094 
392.236 
335.411 
701,085 
28,635,463 




z " 


s 




i 


S T (D oo CO 

CO O rn ^ ^ 

' cm' id' r~- lb 


o m CM en (J) 
en in f^ — (T) 
en in r--" *? cm 


IJ3 <£> <Ti <n t~~ 
.- Ci in .- (n 
to .- 00 ootn 
(^ <n ^ i£i th 


O O — r- ■- 
in f^ ^ ^ ^- 

Tf -- r- o m 
r- ^ ID CM iri 


CM •- en en CO 
CM CM en COO 


— -w m T o 

O cm CD f^ o 
CM en o COCO 
d CM >^ cm' — 




cn 

O 


n: 1 1 1 


5 liCf 1 

eo — 

N. CM 


— en tn to CM 
cn CO in r^ CM 
CM r* ■- in CM 
CM CM en cm" m" 


O ID (D 1^ in 
r^ Oj" en" CM -^ 


p- -v r- in en 


h, CO CO m f^ in 
m CO r^ uo 1^ Ol 
- CM cn CD r- ?I 
O CM to CM — (B 


















z 


1 


1 


(0 

s 

CN 
CO 

(D 

CM 


^" 


^ CM in oo T 
r- ■^ CM oo r^ 


en -T CD o r- 
ID Cl <D in to 
r- CO iri en *? 
r^ (T) to in CM 

CM — — e\J CM 


f~ .- run 01 

■- CM ^ — «- 


to h- eo to (-- 
in — CM m to 
CO CM n Ol -v 

o en o (D to 


8S!g = 2^ 

CD CO r^ O p 
r- T tri CM in 

^ -- CM CM O) 

(D CO IS. Tt o 

•- — CM 


CM in to en o 
CD en TT en to 

.- -IT m -"J CO 
— cm' CM — en 




■»' 


f) f^ ^ (D r^ 

^' r-.' r-" in' eo' 
r- - eo eo ■- 


en o en en ■- 
tn ■- f^ — CM 

(D r^ in o r^ 


t^ (D ^o en en 

m tD •- m in 


T CM in f^ CD 
in to »^ CD en 
o CD en »» in 
CO ■- tn ^ ^ 
in CO o T to 


Ol — <» to CM 

f^ r- en O f^ 
enecoocvj 1^ 

m CO d -"t" en" 

S2SSS 

^ - cm" 


is sis s 

to — CO d iri A 

— CM •- O — ^ 

•- ^ m ^ (D s 
^' cm" cm — " en ^ 




If 

z 


i 


a 
o 


in 


C\) O CM (7) -- 

1^ ^ ■»» — in 
00 h-. o> —. tn 

CM O) <D O) f^ 


CM o ^^ CO Ol 

iri oo" CM CM 1^' 
"- O CO CM Ol 


CM CM 00 o in 
en — r- en CO 
en •- 1^ in en 
CM ^ •- CM in 
(Ji ^ to ^ C) 


r^ O CM r-- r- 
CM CM Ol en o 
en ^ CO o en 
CO ^ en iri iri 
en CO CO CM en 


r^ (T) TJ CM O 

r- CO in to CM 
tn r^^ en in rv. 

d en m" oi o" 

1 ^ en to en 


•- en in CO — 

— m CD o en 
cm" en" ■^" en od 

— CO •- CM ■- 

CO CM •- 


s 

in 


P, 


^ ^ ^ to to 
o to in r^ rr 
en 00 — m — 
TT cm" •-" od r^" 
0> CM tn CM •- 


r- O eo Ol eo 
m to ID_ T, CO 
to en iri <D CO 
(^ -"T coin -c 


in r^ CM •- CM 
in r^ CM •- •- 
O) ^ in CM CO 


CO en — rr CM 
^ CM in "- to 


CD in in o CO 
Ti ■>» cn CD cn 


in - r- O) CO « 
o in tc CD CO e 
cn cn TT en CM « 

= S = S2 2 

tn CM — rw 




S) 

2 

•a 
t 

1 

s 

1 
1 


c 

8 

E 


1 


O 

o 


o 

s 


00 (71 in 1 r- 

■- CD CM ^ 

en •- en o 
m CO cNj r- 


O CM O •- Ol 

CM ih in iri CM 


I in "- CM 00 


§§5 ' ' 

CO en" r^' 

(D r- CM 

CM - • 


CO ID ^ Ol o 

o en en in en 
CO -w to "^ ■- 
en •-" in" d eo" 
— CM o ■<T in 
CM — ■^ CM T 


cn o in — en 
O tn CM r- Cu 
(^ CO to — _ to 

to CO Ol ID CM 

cn to — 


o 
in 

r 


1 


1 1 1 1 1 




1 O O O CO 

CM en — p 
— -g- CM r- 


en CO en 
corn r^ 
to <- Cm 


CO -W CD O tD 
en — CD ^ CO 

— CM CO CO CM 

CM ■- en — ■^ 


cn to «j ■ en r«" 
o CD en • CM in 
r^ tn — p (0 
CO CM ID en ot 

en tD CM If) 






3 S 


E 


<D 

S 


en 


5S¥ 1 S 

— C\J TT to 

S .-" r' ? 


"^ en CO "W — 

tn o O) id' >-- 


1 in en CD 00 
op ^ -a- eo 
CM ID * en 


tn in in 1 i 

tD to CM 
en en en 


o o o in CM 
i!o to CD en 1^ 

lO to f~- cm" iri 


oo CM T ^- <n 

CM en p to CM 

iri CD CM 


i 

u 


1 


IIIII 


1 1 i2 1 S^ 

CM ■«■ 

cri &i 


1 oo o o in 

1 in cn en CO 

CO *! CM to 

CM to " en 


in in in 1 i 
CO CO — ' 1 
tD to CM 

tn en en 


o o o ^ ■- 
o to en en CO 
d ID I-- CM in' 


CM O CM CM eo 














1 
1 

g 


O 
< 

1 
1 


i 

E 

< 


1 


1 


en 

o 


sa 1 1 1 

CM in 


-. 'D "^ 

to ^- to 


S CM 1 CM CO 

in o 1 CM r- 
cn •- ^ — 
en CM ■- r^" 


CM CM tn r~- r— 

2^5? 8 S 

— CM CO r- ^ 

en • ^ fJ ^ 


to en r- Ol CD 

SSg55 

CO iri to CM iri 

o CM en r-. en 

og r- O CM -» 

en en CO 


cn r- o ■- o 

O CM CO O CD 

•^ CD en r- TT 

cn iri to -^ cm' 
^ o CM — r- 
en en in - 


3 


CD 


IIIII 


1 en ID cn 1 
id" •- iri 


3~ las 

Ol en '^ — 

co" to' •-' r^" 

— • CO • 


CM CM en en r- 
CM — en o oo 
— to ^ cn CM 

en . eo CM in 


^ --_ to p oi 
iri CD cm" iri cn 
O - CD 'fl- - 
CM r- OCM -a- 
en en en 


(7 f^ (O >n tp 




ii 

z 


I 


c 


«3 


i^S 1 1 I 

^ CO 
CM CM 


1 ■- CO m 1 

1 en - CM 1 

^ r- <j 

e\j iri c\j" 


in in 1 en en 
tD r- in in 
(»" iri CO oo" 


CO in en to 'J 
in f^ ■T in o 
co" iri ^' 00 o 


CO CO CM ■- -- 

CM en" r^" --" cm" 
CM CO CO r^ ^ 
CM ■q- o t^ h- 


en CO o CO eo 
in en r*- r^ CD 
o en f^ o -t 

S ^" S ^' 2 

CM CM 


00 


r- 


: 1 1 M 


1 SSS 1 

■-co — 
CM cm" cm 


in CO m in 

qd" cm" oo" CO 


in h- -^ in o 
co" iri •«■ co" d 


CO CM in in en 
•n CO 1^ tD r- 

CM ^ O r- 1-- 


p cn p p -» O) 
V c\i V 00 d r) 




1 


1 

£ 
< 


S 


s 

r 
eo 


en 
in 


m to ID eD f- 

eo oo — ■« tj) 


CM en en en CM 

CO Ol CD -- Ol 

ih cm' cm cm r^' 
Ol eo ID eo o 
•-" cm' CM en rn 


cj> r- ID 00 in 
Tj' to •- en r^ 
CM CM o ■- CD 
r- f- in to en 

CM CM CM CM CM 


5 CO en o in 

o to CM en o 
CM o •-" o o 

gssss 

rM ^ cm" — ■- 


en CM o eo in 
en JnSo o 
en i^" iri co" en 

to ^ en to' id" 


cn 5 cn o CM 
in tn r- 1 cn 
en — CM en ^ 

en ■- m CM ^ 

CO <D O CM — 

cm" cm" ■-" 


§i 

CO 

s 


I-- cn r- ID CM 

o eo in T to 

oSKSS 


T-- CO cn en o 
m r- 00 tn -T 
CM to CM en o 
i^' o" i:^' eo to 

n r-- o CO in 
CD — en ■^ ■^ 


(-- O — Ol O 

en o 00 o ® 
CM — en O) (O 

TJ in CM T — 
cm" cm cm cm" cm" 


f^ en Ol CM in 
cn 00 cn tn to 
cn r^ ^ CM r^ 

g ^ :? s s 

cn r^ tn r*- to 


CM O Cm CM r- 

00 «:t CM •- rl 

— . O p Ol CO. 

en iri 1^ — CM 
m CM tn (D to 

P CO CM f^ p 

CD iri tn to CO 


|S83S S 

cn incM -c in 
tD CD CM ^ 

CM CM - ,0" 


o 


1 = 

Is 
z 


§ 


c 
a 
? 

c 


CM 

s 

en 


en -T O O <D 
en ocnr- 00 

^ oo ^ CM O) 

in o t' f^ oo 

— -w <D CO eo 


in o -7 en en 
^ ID CD ■- o 
to m en en m" 
CM en en T en 


en o Ol r^ CD 

■^" id" o" r^ cr." 
en en en CM CM 


en CD en CM TT 
r- o o Ol en 
en r— r- CO •- 
f^" r-" cm" iri en 

CM CM CM CM "- 


CM 'J- (D — — 
Tj CM en to r- 
en iri en — cm' 
to en en f^ ^ 
f^ CD o ^- r- 


eo -^ o CD en 
in en r- r- CO 
o cn r- o ■rf 

CM OJ 


§8 

s 

o 


CO — in CM cn 
CM r^" CO tr" t" 
CM — • — • 


en in o -w eo 
CO in cn 5 p 
o 00 en CM — 


en CO oo — CO 
O en — r- (D 

TJ CM cn CM CM 

ffy CM 00 ^0 r^ 


cn in in to 1^ 
r- in in — CM 
CM r^ in CO — 
tri r- ■- r-' iri 
en o o en 00 

CM CM CM — •- 


f-- T ^ CM 1^ 

^ tD ^- in en 
CM p in p r- 
CO CM ^ to d 
m en tn<D ■>» 


ssiiS 1 

■3- CM -w" od d n 

(O TT CO — •- ^ 

CM CM 


O 

? 

TO 

D 
O 

£ 

r 


i 

5 

c 

t 

E 

So 

|1 

1 


1 

i 

< 


£ 




s 

in 
en 


^ in f^ CM (D 
Ol r— CM r- (31 
en in •- in (31 
r-" (D o Ol r-" 
•— CM (O r-- in 


Ol CD <J) (D ^ 

O) •- eo cm CM 
en oo" - o iri 
CM CM en en en 


CM cji ^ en en 
r- in •- CM r- 
■J en O f^ Tj 
tri CM en r^' o 
in en en en o 
r^'^ en -^ m 


r- en en to oo 
in CD CM — CO 
o ■'J in o CM 
iri — " oo" ■-" en" 

O 00 ^ CM Ol 

■^ CM en eo CM 


m ■- o ■* — 
r- CM CO in CD 
eo" d co" to" --" 

CO CM h- CM ^ 
CM p f- p CO 


cn OO CM cn CM 
CO S — in in 
■^" co' co" ■-" 
en in 


«■ tn 

S r 

of 


CM m Ti CM in 
f- in to m •- 
in in oo to ^ 

— ' ■^" iri CD -"J 


in CD -T to -tJ 
en '•^ — en cn 
o en to CO CM 


m CD r^ CO r^ 


CM to £ en 00 

p CO p CO CM 


f- — tD -7 — 

Ol r- - ■« 

01 CM 01 in to 
en d tD to - 

in CM C- CM - 
Cu O 1^ O CO 


en CO en • CM t". 
Ol to to in in 
■- CD en A 
enin. 5 


ro 

c 

D 
O 

E 


if 
1^ 


£ 


(SI 

u 


i 


CJi CO ■- Ol o 
ID in ID to en 
- en CO f^ CM 


^ CNj CM CM e\j 


en CO en ^ in 
ID eo' iri en" en' 
o CM 00 en en 


gSS,2?g 

CO r^ ■- -» CM_ 
CO O) to en CM 

CM 00 Ol Ol Ol 


CO "- tn o) CD 
m eo CO en en 
00 — ^ CO cm' 


r^ r- in r^ r- 
en en o in ^ 


in 


CM iri CO iri iri 


CM o r^ -^ CO 
in CO in •- CD 
od cm" oo" cm d 

to 00 1^ CM CM 


O CO O r- r~ 


o en en in CO 
CM tn iD in o 

eo -T CD ■* CM 


T ■* ^ O fM 

:^52S8 

r^ to O to TT 


in to • tn r- 
r~. r- CM • (^ w 
en en to — w 
tj) (b en fC 

— : s. 


c 
1 

Oj 
Q 

E 

5 

$ 

s 

OJ 
0) 




1 

£ 

1 
o 
% 




7 
c 

01 

c 
; 
< 


0^ 

2 

O) 
D 
Oi 
If) 

2. 
"O 

o 
Z 


o (N en ^ in" 
o w w w t« 


(D f^ eo O) — 


-" CM en rt iri 


o o o o o 

88888 

id" r~" eo" en d 


o o o o o 

88888 

iri d d d iri 

cm en ^ in r- 


o o 9 

SS8o 

° d d g 


1 
1 

i 

t 


% 

O 

n 

3 

f 
o 


8^25^ 


o 


88888 

p p p p p 

— CM cn ^ iri 
www WW 


to ^- CO d d 

www WW 


iri o d d m 

www WW 


ilM 


Iff If 

3 3 3 3 3 

O — CM en ^ 


IIIII 

3 3 3 3 3 

88888 

o o o o o 
iri CD '•^ CO en 


IIIII 

3 3 3 3 3 

88888 

p p o p p 


QJ -O TD 13 S 
•O d ei Cl ° 
C 3 3 3 O 

^ooog 

|88go 

iri o o o *^- 

W W W MM 


CJ CJ QJ 11) tl) 
■O T3 -a -D T3 
C C C C C 
3 3 3 3 3 

d - CM co" -tr 


^ CD O QJ V 
■C -a T3 13 "D 

c c c c: c 

3 3 3 3 3 

m to f- eb tj) 


V i> 0) <t> a> 

3 3 3 3 3 

d iri d d d 
w w w w w 


1111° s 

iri ° 5 
www WW Q 




° 5 S 5i £ 
hft t: n TD T) 

iiiii 


0) 4) 0) 0) a> 

■D -O -a TD -D 

SSSSi 


a> Q <u 0) 

5 ZJ 3 U U 


3 3 3 3 3 

1/1 ID r- CO en 
WWW WW 


<, 


MMMMM 


tAMMiA tA 


www WW 


www WW 



Individual Returns/1988 



33 



•o 

(U 

3 
C 

c 
o 
o 

I 

4) 

E 
o 
o 

c 

(A 
(A 
O 

■o 
t> 

*^ 
<n 

'■€' 

< 

O 



.a 

<o 

E 

0) 



■n 
c 



C -D 

4) o 

I - 

<n g 

.2. " 
■o £ 
< I 

E « 
o s 

IP 



VI 
0) 

u 

3 

o 

CO 

(fl 

c 



0) 
DC 



I 



.Q 

n 

H 



i 

s 


I 

E 

< 


3 




CV 

cr 

CO 


s 

CD 


•4,458 


18,426 
13,287 
18,946 
37,013 
28,290 


35,690 
•3,966 
45,010 
24,899 
47,065 


1 1 ,303 
44,881 
23,238 
55,280 
52,928 


207,085 
166,808 
325,791 
323,447 
625,478 


466,021 
652,289 
527,289 
188,082 
164,670 


CO 


00 
CM 


M 1 M 


•5,214 
•18,946 
■37,013 
■18,003 


•33.502 
•1.121 
•33.893 
•14.277 
■47.065 


• 1 1 ,303 
•44,88) 
•23,238 
•40,944 
•46,172 


168,054 
166,808 
323.420 
306.448 
612.003 


456,021 
641,377 
526,024 
187,156 
164,298 
238,768 








|i 

2 


E 


CN 

c 

s 


Ol 

m 


•2.858 


•755 

■7,107 

■2,658 

■10,697 

■5,715 


•7,934 
■3,845 
■9,954 
■10,697 
•8,573 


•2,355 
•8,080 
•4,056 
■9,915 
•15 331 


39,973 
33,083 
85,753 
70,243 
101,230 


52,027 

51,645 

25,279 

6,201 

3,889 


CC 

in 
m 


o 

CM 


M 1 M 


4,982 
2,858 
0,697 
2,858 


7,840 
3,180 
7,840 
8,573 
8,573 


2,355 
8,080 
4,056 
9,252 
1,825 


37,927 
33,083 
85 517 
68,584 
100,746 


52,027 
51,345 
26,249 
6,189 
3,882 
28,296 








c 
1 
5 


1 

E 

< 


I 


CM 

a 


5 

CO 


•654 
•1.597 
•4.452 

•755 
•1.595 


•612 
•7.198 
■1,352 
5.173 
7.533 


O (O O CVJ TJ 

^ 00 CD r.~ CO 
in CO CO in in 


•780 
•4,289 
•1,444 
•6,320 

■422 


13,476 
17,514 
12,139 
19,099 
15,839 


4,788 
26,940 
8,852 
1,290 
1.399 


CM 

s 

IT 


s 


•226 

•1,326 

•17 

•260 


■6,070 

•800 

•1,857 

•2,143 


3.183 
■ 1 .048 
•1.471 
•1.835 
•3.063 


•780 
•4.289 

•871 
•6.316 

•422 


13,478 
17,5)4 
11.233 
19.099 
15.833 


4,788 
26,920 

8,831 
••2,673 

24,896 


1 s 

z 


i 


cn 

tn 


(D 

s 

d 


•8.573 
•9.237 
•8.573 
■4.239 
•13.555 


•5.715 
•22.129 
•16.413 
33.558 
32,083 


27.858 
•12,822 
•14,945 
•20,003 
•16)30 


■5,715 
•11,430 
•17,793 
•15,781 

•7,840 


58,419 
67,490 
91,872 
91,123 
93,757 


27.657 

24.826 

5.548 

1.537 

805 


■s. 

O) 

s 


r- 


•2,858 
•8,573 
•2,858 

•2,858 


•14,289 

•8,573 

•17.146 

•11.430 


25.001 
•10.697 

•9.964 
•14.288 

•7.840 


•5.715 
• 1 1 .430 
•13.555 
•15.780 

•7.840 


58.419 
67.490 
88.010 
91.123 
g3,756 


27,657 

24,819 

5,533 

• •2.336 

125,820 


c 
t 


1 


o> 


o 

s 

u 
to 


o 
cn 

CM 


•642 


•6,394 

■4,001 

■4,750 

•11,826 


1,521 
0,943 
9,879 


8,560 
7,521 
1,995 
1,478 
6,726 


70,733 
117,972 
245,806 
217,099 
901.732 


975,558 

2 138,669 

1,399,901 

294,447 

156,438 


m 

If 


T 


M M 1 


•4,643 
■2,526 
•4.750 


9.36) 
6.694 
9.879 


8.560 
7.52) 
1.995 
■160 
'0.868 


69.406 
117.972 
220.997 
211.249 
901.732 


974,582 
2,138,669 
1,399,335 
••450,814 

64,755 










ii 
1^ 


1 


■& 

CO 


en 


•2.125 


•3,506 
•3,505 
•4,249 
•1,381 


6,824 
6,374 
2,125 


8,915 
3,505 
2,858 
3,521 
3,177 


24,341 
32,213 
72,328 
55,993 
177,447 


119,473 

170,761 

69,863 

12,153 

5,977 


i 


en 


M 1 M 


•1.382 

■2.125 
■4.249 


4.700 
4,249 
2,125 


8,915 
3,505 
2,858 
2,858 
8,938 


23,678 
32,212 
69,983 
66,692 
177,447 


119,380 

170,761 

69,848 

••18,126 

20,515 










1 
< 

1 

1 
« 

o 


1 


ST 


If 

a 
a 


CD 

CM 

d 


•5,325 
•12,726 
32,634 
45,762 
34,463 


42,604 
01,485 
84,152 
97,217 
05,143 


40,25g 
53,074 
07,565 
15,731 
41,262 


62,987 
97,994 
79.661 
'34.795 
'22.445 


1,404,584 
1,406.160 
2.609.135 
1 ,460.076 
1,331,761 


557,155 
540,151 
176,066 
33,594 
16,520 


s 

p 
c 


i 


62P1. 
20801. 

oie'g. 

02. 


■25.684 
59,042 

■29,240 
52,077 
74,001 


109,704 
130,588 
171,578 
103,586 
134,648 


152,987 
193,0g8 
176,804 
234,740 
214.g57 


1,388,613 
1,391,827 
2,5gg,112 
1,460,076 
1,330,973 


556 172 
538,900 
175.998 
33.581 
16.510 
477,900 








z 


s 


tt 
r 

(O 


CO 
d 


•4,274 
■10,697 
20,220 
25,976 
26,297 


24,255 
64,448 
47,841 
60,gg4 
73,942 


81,926 
101,592 
105,044 
74,068 
79,225 


113.353 
122,302 
101,697 
128,414 
138,612 


809,01 1 
796,739 
1,386.775 
960.626 
529.227 


198,002 

186.403 

58,461 

11,256 

5.816 


(0 


CO 
CM 
eo 


•5,715 

•5,715 
•2,858 


■13,558 
43.898 

■20.562 
42.092 
51,813 


59.791 
81.705 
92.317 
68.353 
74.668 


113.353 
119.514 
98.839 
127,033 
135,568 


803,133 
791,897 
1,381.896 
950,525 
528,833 


197.695 

185,835 

58,434 

1 1 ,250 

5,812 

277,225 


1 

1 
I 

s 

E 


1 


o 
2 


CM 
CM 

u 

CM 

Tj 


en 
p 

CO 


•16,639 

•1,963 

•29,236 

■17,766 


•7.767 

•355 

•18,034 

•26,646 

•41.019 


•16,554 
•33,918 
•14.525 
•19.513 
•35.472 


•19,177 
•59,557 
58.990 
■58.295 
■60,504 


354.545 
370.g82 
592,548 
465,599 
886,979 


433.920 

399.403 

97,786 

29,548 

15,251 


i 

PI 


M 


•4,278 


•5,887 

•366 

•2,3)5 

•8,613 

•817 


•g.ggg 

•30.321 
•14.625 
•15.798 
•30,585 


■503 
■28,67) 
58.990 
•57.342 
•60.504 


340,686 
370,982 
592,548 
464,430 
886,979 


433,920 

399,395 

••142,501 

285.317 


is 

z 


S 


o 



<n 


o 


1,381 
4.249 
5.715 
5.715 


8.573 
2.858 
4.982 
3.581 
9 771 


8.573 
6.327 
2.858 
9.231 
4.815 


5.715 
3,780 
'5,644 
9,593 
5,824 


4,189 
'1,756 

1,260 
)8.982 
S6,083 


122,231 

99,233 

21,770 

3,582 

1 407 


c 

m 

p 


■^ 


•2,858 


■5,715 
•2,858 
•2,858 
•5,715 
•2,858 


•2,858 

•14,203 

•2,858 

•6.374 

•11,958 


•2,858 
•11,356 

25,644 
•19.270 
•15,824 


111,160 
121,755 
211,260 
208,522 
296,083 


122,231 

99,225 

••26,752 

60,976 










_.... 


1- 


E 

< 


1 


c 
a 

CM 


CD 

2 


8,914 
38,09g 
42,011 
80,120 
69,721 


82.423 
139.016 
147.543 
189.357 
209,901 


218.758 
218.333 
291,148 
188,158 
250 024 


215,491 
327,989 
284.882 
373,917 
387,168 


2,143,337 
2,177.899 
3,897,606 
2,578,520 
3,921,927 


2,497.490 

3.860,411 

2.253.227 

557.516 

360.259 


s 


d 


•245 
•7,636 

•17 

•10,802 

•5,g67 


32,443 
88,783 
61,515 
125,426 
104,257 


166,399 
166,148 
243,960 
152,645 
232,463 


193,570 
289,523 
279,555 
356.013 
365.478 


2.063,374 
2.154.837 
3.854.950 
2.554.501 
3.907.658 


2.494.772 
3,848,221 
2,251,106 
556.502 
359.849 
1,264,398 


|i 

§5 

z 


g 


a 
r- 

TI 
C 


CO 
<D 


19,671 
37,371 
39,867 
44,146 
69,627 


62,350 
124 036 
104.687 
146,343 
151,978 


159,783 
151,113 
174,161 
151,220 
151 038 


157,039 
182,144 
186,600 
201 ,020 
224,853 


1.128.074 
1.113.557 
1.923,296 
1,424,461 
1,267,233 


523,147 

525,112 

183,656 

35,919 

19 133 


s 

o 


o 


•2,853 
•14,288 
•2,858 
•5,715 
■8,573 


23,974 
81,056 
54,060 

87 174 

88 981 


111,544 
108,956 
138,913 
125.195 
118,546 


145684 
171,236 
173,658 
195,864 
2)3870 


1.101,841 
1.102.286 
1.905.855 
1.422.502 
1.265,445 


522.452 
524.24) 
183,555 
35,891 
19,116 
788,778 


E 
1 

1 
1 




C 

; 

< 


1 

o 

c 

O 

C 

z 


MO 
$2,000 
$3,000 
$4,000 
$5,000 


$6,000 
$7,000 
$8,000 
$9,000 
$10,000 


$11,000 
$12,000 
$13,000 
$14,000 
$15,000 




$25,000 
$30,000 
$40,000 
$50,000 
$75,000 


$100,000 
=r $200,000 
;r $500,000 
i< $1 ,000,000 
more 




1 

a 

• 

s 

I 
n 

* 


c 
o 

Ol 

3 

o 
z 


000 
$2,000 
$3,000 
$4,000 
$5,000 


$6,000 
$7,000 
$8,000 
$9,000 
$10,000 


$11,000 
$12,000 
$13,000 
$14,000 
$15,000 


$16,000 
$17,000 
$18,000 
$19,000 
$20 000 


$25,000 
$30,000 
$40,000 
$50,000 
$75,000 


$100,000 
er $200,000 
er $500,000 
er $1,000,000 
more 
jrns, total 


$16,000 
$17,000 
$18,000 
$19,000 
$20,000 


0.000 unde 
1 .000 unde 
2.000 unde 
3,000 unde 
4,000 unde 


5,000 unde 
5,000 unde 
7,000 unde 
8,000 unde 
9,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1,000,000 or 


0,000 unde 
), 000 unde 
2,000 unde 
3,000 unde 
4,000 unde 


5,000 unde 
6,000 unde 
7.000 unde 
8.000 unde 
9.000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1,000,000 or 
Nontaxable ret 


$1 under $1 
$1 ,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7,000 unde 
$8,000 unde 
$9,000 unde 


$1 under $1, 
$1,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7,000 unde 
$8,000 unde 
$9,000 unde 


(AM Wti9t^ 


VHAVitftVi 


iAfAt/»«A te 


MMt^MM 



34 



Individual Returns/1988 



•D 
0) 

3 
C 
*rf 
C 

o 
u 

I 

a> 

E 
o 
u 

c 

(A 
(A 

O 
w 

a 

■a 

9) 
« 

3 

< 



(fl 



(A 

E 



•o 




c 




(0 


~ 


(A 


™ 


♦^ 


t) 


c 


c 


a> 


n 


E 


■D 


(A 


m 


3 


^ 


TJ 


O 


< 


r 






» 




E 




o 


r 


o 




c 





(A 
0) 
U 

3 
O 
(/) 

(A 

C 



0) 

cc 

< 
I 

.a 

H 



1 
1 




1 

< 


o 


r- to 


3280.048 
4971 634 
5 538,641 
6,060,034 
6,968,566 


7.302.602 
8,872,889 
9609,022 
9367,247 
9,741,119 


9 351 545 
9334,775 
9353,853 
10,187,529 
9,420,168 


9,419,208 
9,205,919 
9,704,792 
8,777,332 
8,319,921 


38,838.356 
34.865.439 
61.589,310 
46,384 965 
62,066,649 


14549,888 

10,325,428 

3 184.713 

655.995 

337.596 


Z CM 

5 

n 


••16784 

•6,572 
•19,550 
178,764 


2,550,526 
3,153,211 
3,326,218 
3 645,899 
3 911,051 


4,635,719 
4 640,814 
5,306,375 
6 992,067 
6263,078 


7,623,877 
7622,926 
8,713,602 
8,326,075 
7,984,488 


37.620.174 
34.413.029 
61.168.323 
46,322,654 
62 021,948 


14,538,966 

10,315226 

3,181,346 

655,340 

337,004 

86.356,657 


S 5. 

z S 


1 


to CD 

O CM 

o o 

ii 


1,712423 
2,563,181 
2,873,616 
3,134,738 
3,598,466 


3,766,673 
4,670,929 
4949,457 

4 841 635 

5 051,394 


4,823,394 
4813,091 
4,824,186 
5,252,863 
4,866,286 


4,865 181 
4 742 545 
4 998,964 
4 612,736 
4,288,897 


19,993,050 
17,969,036 
31,683 782 
23,860,432 
26.741.839 


7.470.231 

6.306.867 

1 .636.006 

336.788 

173,296 


§ s 

a o 

« CO 

00 — 
M 


ZlEOOl 
Z99E1. 
8982. 

Z09 8.. 


1,313,386 
1,624 795 
1 712 906 

1 883,864 

2 018,307 


2.392,724 
2,393,212 
2,747,159 
3,094,987 
3,235,825 


3 892,629 

3 930,724 

4 490,610 
4,281 320 
4 116,826 


19,367,858 
17,736,606 
31,467,215 
23,818 446 
26,718313 


7,464,498 

5,301,588 

1,634,248 

336,443 

1 72,988 

44,598,106 


i 

1 


1 
E 

< 


o 


S 1 

to' 

CM 

to 


123,069 
203,900 
346,691 
399,099 
483,627 


845,242 
837 363 
,408.51 1 
.154.109 
.391 588 


.627.940 
.528.264 
.733,308 
.832.900 
'.626.269 


2.376045 
2.396 704 
2.668219 
2.480 903 
2.619.775 


16.033.227 
19.210.943 
52.603.466 
54.529.617 
90.065.954 


38,957,294 
42,219,155 
24,111,676 
9,765,330 
18,636,268 


S. 1 

m 


••942 
•16,687 


•48,292 
106,362 
273,992 
258,107 
373,134 


411 667 
492,807 
846,930 
,044 500 
,368,090 


,573,572 
,588,367 
,991,395 
760,674 
',265,463 


14,170,601 
18,297 549 
60,862 193 
54,003,013 
89,699 462 


38,730,018 
41,925 826 
23,883,037 
9,624,310 
18317909 
21.292.965 










1- 
Z " 


o 


o 


11,128 
26,891 
39,229 
72,284 
48,711 


03.255 
09.549 
77.404 
44,502 
62,832 


65.986 
94.896 
'32.946 
'50.908 
i38.746 


310.493 
330.678 
359.017 
316.003 
365.607 


2.119.585 
2.469.661 
6.001.876 
6.524.611 
7.367.772 


2,280,238 

1 ,682,932 

631,688 

112,433 

61,231 


5 1 
g 

m 


••12 
•11,432 


•13,063 
36,417 
67,041 
57,533 
74,001 


82,708 

98,617 

144,223 

1 78,504 

240,686 


250,770 
269,727 
312,391 
273,844 
342,070 


2,020,609 
2,414,978 
5,947,470 
5.509,880 
7,360,772 


2.278.225 

1.681,008 

531,116 

112.310 

61,144 

1,532,436 






9 
■o 

1 

s 

1 


1 
E 

< 


1 


S 1 

CM 
(M 
O) 


86,430 
125,734 
136,991 
203,698 
274,981 


341,305 
439,280 
452,633 
522669 
503,840 


439.813 
485.188 
390.786 
400.636 
295.671 


326.608 
290.687 
293.378 
289.074 
249.517 


307.749 
456.645 
591.341 
403.231 
282.452 


85,017 

39,206 

7,397 

1,091 

286 


s 

o 


•4,288 

•2,143 
•3,429 
•2,143 


76,301 
246,939 
232,055 
256,952 
263,630 


382,781 
460,981 
383,928 
391,118 
292,165 


326,508 
290,687 
293.378 
289,074 
247,972 


807,748 
456,175 
588,678 
403 231 
282,452 


85,017 
39,206 
••8,772 

2,115,083 


ii 


s 


S 

CM 

o 




104 363 
146,828 
164,227 
242,977 
326,076 


418,648 
633,791 
619,180 
587,533 
671,443 


489.416 
632,196 
439.353 
448,022 
321,517 


367308 
319.791 
315,132 
310,773 
270,163 


865,046 
618,962 
639,780 
424,244 
294,455 


83,653 

40,119 

7,465 

1,087 

311 


IS 1 

a 


•6,716 

•2,858 
•2,858 
•2,858 


102,879 
329.677 
296.833 
329.827 
331.638 


435,027 
506,101 
430,780 
435,898 
315,841 


357 308 
319,791 
315 132 
310773 
267.587 


865,046 
518,179 
636,229 
424,244 
294,466 


83,553 
40,119 
• •8,850 

2.322,793 


1 

1 

CD 


E 

< 


o 




4.922,038 
8.376096 
9,982759 
10,372,689 
10,087,366 


10,006.851 
10.506,440 
10,574,567 
10,368,948 
10,267,908 


9,966,330 
9,41 1,419 
9,342,654 
9,693,576 
8,614,280 


8,577,330 
7,897,181 
8,205,300 
7,436 039 
6,923,820 


28.952.780 
21.396.626 
26.586.485 
12,873,593 
7,345,210 


1,128,179 

435,687 

75806 

10,339 

3,402 


S 1 


531,761 
1,073,791 
1,703,708 
3.663.047 
2.643.938 


5.741.429 
5,790,643 
5,439,996 
5,617,859 
5,747,356 


6,489.057 
6.213.242 
6.761.270 
7.177,649 
7,000,907 


7.761.138 
7.367.061 
7.879,682 
7,328,701 
6,828,552 


28.769,921 
21 ,339 450 
26,661 467 
12,872,442 
7,346,210 


1,128,179 
434,436 
••86,007 

3,380 
73,070.221 


Ii 


1 


N 1 
CO 


3,089,413 
3,822,368 
3,517.316 
3,251,265 
3,042,995 


50876/2 
110 8Z8 2 
866PP62 
1E9E00E 
990 2962 


2,674,427 
2,492,199 
2,479,036 
2,639,831 
2,274,070 


2,269,972 
2,024.473 
2,087,811 
1,868,080 
1,763,290 


7,120,492 
5,029,416 
6,929,320 
2,731.748 
1,532,590 


240,238 

95,030 

16,775 

2,348 

821 


CO 


904 845 
1 ,084,347 

884,236 
1,322,448 

931,071 


1 ,955,082 
1,966,271 
1,836,688 
1 ,865,409 
1,824,552 


1,925,013 
1,803,461 
1,922,397 
2,005,298 
1,935,537 


2,083.900 
1,912,220 
2,020,610 
1 ,845,926 
1,743,551 


7,081,919 
5,018,000 
5,922,895 
2,731,518 
1,532,590 


240,238 

94,799 

••19,091 

816 
20,057,099 


■C3 

1 

C 

U 
1 

E 

1 

Co 


I 
E 

£ 

o 


1 


1 


5 S 

OO - 


•572 


1869. 
959 1 1 . 

809 5. 


966 1 . 
9992. 


•327 

•5,303 
■6.595 


•3,839 

•19,033 

•785 

•3,277 
•18,337 


•2,973 

18,741 
3,807 
1,811 
1.365 


CO -« 
(O j- 

a 


1 1 1 1 1 


•3,326 
•6,981 


•1,996 


•327 

•5,303 
•6,595 


•3,839 

•13,483 

•786 

•3,277 
•18,337 


•2,235 
18,741 
• ^6,928 

29,708 


if 

z 


5 


CO CO 

m 


■2.858 


•2.125 

•5715 
•2.858 


•1,381 
•2.868 


2.125 

4.982 
2.858 


7,096 
6,193 
4,729 
1,327 
5,241 


1 918 

2,205 

601 

148 

154 


y- m 


1 1 1 II 


■2,858 
•2,658 


•2,858 


2,125 

4,982 
2,858 


7,096 
6,110 
4,729 
1,327 
6.241 


1.623 
2 205 
••898 

9,712 














1 
I 

6 


E 
< 


o 
o 


S K 

n p 

^' in" 
CO '- 
CD 


•2.936 
■7.137 
•2 963 
•4 367 
9 970 


7.205 
10.241 

9502 
11 398 
16.078 


20.050 
16.989 
19.480 
11.516 
12.812 


12.252 
11.896 
17.906 
10.623 
13.492 


84,780 
69,698 

103,717 
71,926 

127,332 


52,242 

81,762 

36,975 

8,485 

4,156 


m CM 

»- CO 
CO ^ 


{MM 


•873 
•3,448 
•4,362 
•4,134 
9,280 


10,012 
•3,071 
11,966 
8,462 
7,224 


9,006 
9,212 

16,011 
9,286 

1 1 ,903 


O) .- ry . . 
O) T Tj 


36 956 

8,479 

4 153 

142,488 


ii 

E 5; 
1- 


1 


u 

IT 
CO 

a 


s 

r^ 


8949 
8,181 
7 125 
4,580 
6,221 


23 717 
36.078 
28 260 
31 762 
45 777 


44 130 
31 191 
43,473 
34,363 
38,688 


33.699 
35.784 
43.050 
27.900 
43.656 


183,087 
151,093 
240,185 
158,898 
240,266 


95,577 
116,699 

45,040 
9,313 
4,662 


g 

in 


M M 1 


•4,703 
•18,631 
•14,128 
■13,648 

28,971 


23,826 
• 1 1 ,260 
28,059 
24,750 
21,882 


25,201 
27,964 
37,205 
23,731 
41,081 


S^S: : 


: : "§S g 


iii 


in cjS ri (C 
en 








E 

1 
2 




1 
[ 

: 

s 

< 


1 

c 
o 

& 
1 

i: 

TO 
O 

z 


000 
$2 000 
$3 000 
$4,000 
$5,000 


$6,000 
$7,000 
$8,000 
$9,000 
$10,000 


$11 000 
$12000 
$13,000 
$14,000 
$15 000 


$16 000 
$17 000 
$18,000 
$19,000 
$20,000 


$26,000 
$30,000 
$40,000 
$50,000 
$75,000 


$100,000 
5r $200,000 
Eir $600,000 
»r $1,000,000 
rrtore 


1 

c 

c 
: 
S 

H 


o 
hi 

s 
1 

to 

i 


$1 under $1,000 
$1,000 under $2 000 
$2,000 under $3,000 
$3,000 under $4,000 
$4,000 under $6,000 


$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 


$11,000 
$12,000 
$13,000 
$14,000 
$15000 


$16 000 
$17 000 
$18,000 
$19000 
$20,000 


$25,000 
$30,000 
$40 000 
$50 000 
$75000 


$100 000 
»r $200 000 
ir $500,000 
5r$1 000,000 
more 

jrns, total 


$10 000 unde 
$11,000 unde 
$12,000 unde 
$13,000 unde 
$14 000 unde 


$15 000 unde 
$16,000 unde 
$17 000 unde 
$18,000 unde 
$19,000 unde 


$20,000 unde 
$25,000 unde 
$30,000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1,000 000 or 


$10,000 unde 
$11,000 unde 
$12,000 unde 
$13,000 unde 
$14 000 unde 


$15,000 unde 
$16 000 unde 
$17,000 unde 
$18,000 unde 
$19 000 unde 


$20,000 unde 
$25,000 unde 
$30 000 unde 
$40 000 unde 
$60 000 unde 


$75 000 unde 
$100 000 und 
$200 000 und 
$500,000 und 
$1 000 000 or 
Nontaiabia ret 


$1 under $1 
$1,000 unde 
$2,000 unde 
$3,000 unde 
$4,000 unde 


$5,000 unde 
$6,000 unde 
$7,000 unde 
$8,000 unde 
$9,000 unde 



Individual Returns/1988 



35 



•= F 



1 


°» 

if 

S 

UJ 


1 


§ 




1 1 1 15 


■266 
■830 

"3,041 
10,108 
40.728 


64,338 
01.280 

51.606 
92.450 
80.848 


59.601 
09.465 
67.530 
10.009 


1 1 1 1 1 


1 1 1 1 1 


in 1 

a 

CO 

s 


Mill 


•1.207 
■283 


•4.873 

•7.707 

54.923 

105.824 

129.858 


153,174 

105,135 

65,933 

10,009 


1 1 1 1 1 


II 1 1 


'1 






o 

II 

z 


i 


1 

CO 


1 1 1 IS 
CO 
C\J 


m O !T) — <D 

CM r- lo in oD 

•-_ CVJ <0 O 03 

cm' cj) iri r^ oi 


en n ■^T CO -rr 
CM in cn 03 o 
r- n in p CM 

-T — in to in 
CM -^ -T in in 


p p r--_ p 

CM — to ri 
CM to in CM 

to in to cn 


1 1 M 1 


1 1 1 1 1 


i 


Mill 


1 1 S 1 CM 

cn •- 

■- CM 


p p p p CO 

f--' cri — ^ \n 
- - - cn 
• ■ — CM cn 


r^ en CM 01 1 
to oi en CO 
d -^^ 03 tri 

CM CM CM CM 

in in (D m 


Mill 


MM 


'1 
r-* 

s 


1 

■6 
1 

1 

1 
u 


1 

< 


o 


00 


1 1 1 1 1 


■5J-' Co" ID CO 


en "^ cn — CO 
o3' iri r- fri T 


in o CO to 
T-' cm" •-' cri 


SUM 

cm' 


1 1 1 1 1 


M 


1 1 II 1 


■!-■* m p- to 
CO m cn ■^ 

* in cm" cm" 


CM cn •- CM CO 

■- (D en in 
r- ■<T ■V CM ■^ 

cd' cn" -q-" cm" "=t" 


ID in — 1 

in CO CD 
— " CM <- n 


5 II II 

cn 
cm' 


1 1 II 


1 "> 

8 












1^ 

1 5 
z ~ 


! 


S; 

tn 
n 


1 1 1 1 1 


■♦— CM CM '- cn 

oj cm' o < 
^ ^ cn cn 


CM cn ry o o 


cn tn in to i 
p ^_ r^_ p 
co' to' m ^ 


f3 1 1 1 1 

in 
oo" 


Mill 




Mill 


-gsss 

^ ^ c\j 
--' i^ cn" 


in — 00 CO cn 
in to 00 CO 
in CO CM CM 
cri cm' ■^' Tj' d 

CM CM — ^ CM 


cn cn in CD | 
m T 1^ 

co" to iri V 


J3 M 1 1 

in 

oo" 


1 1 II 


a" 




1 

< 


! 


at ■*- 

s 


1 1 1 1 1 


1 -t-r- o CM 

' en cn lO 

■^ ^ -^ 

■^' in a5 


oo r- -- r- o 

^.S8g = 

^ cn CD cn to 


cn to 00 1- o 

P ^ p T p 

tn oi in CM o> 

CO CO O CO CD 


iri -tr -w" o to 
CO (31 CO ■q- cn 
■^ cnto in to 


r- cn ■^ r-- h- 
CM ^ cn CO 'T 
r- cn CM cn r— 


N -t- 

r- 

g 

CO 


Mill 


II II -^ 


CD h- to r- 
to cn m m 

pi c6 t^ T-' d 


^ CO CM S cn 
p p p p p 
CD cn en "— CO 
^ in CO r- r- 


»- en to CD to 
p ^ p p p 

to CO CO -g- en 


. . . (^ 

• • • s 


1^ f. 

^ 
pj' 
in 


ji 

z 


^ 


CO -t- 

in 

m" 


1 1 1 1 1 


1 -i-cn tn o 
in CM to 


CM 03 CO CO — 

o o 03 »- in 

r^_ '-_ •- p r-- 
in CM o> in f^ 
in tn tD CM ■- 

^ ^ ■^ CM CM 


tn in ■- cn to 
O r-' i:^ cn" to" 

CM cn cn CO CO 
CM T- CM ^ •- 


o en — in o 
cn N. r- o '- 

p '- T p CM 

to CM O CM cri 

o cn ^^ p -T 


^ in CM t- cn 
r-- h- — n to 
cn — 00 cvj 

CM in" cri ^ «- 

S2~ 


i " 
s' 

CO 


II II 1 


M M -^ 


in tn tn 
■^ T in CD -a- 
03 CO in to in 
r- r- cn d 03" 


in cn 03 in CO 
p p p p p 
•^ rr ai 1^ ifi 
cn "0- CO to r^ 


h, CO to in to 
■w 03 cn CD in 

S28SS 

cn en 1^ p p 


. . . f-. 

• • ■ s 

■^' 


cn o> 

CM cn 

10 


5 


1 


<o 


s 


z 1 S 1 s 


^ ^ in CD o 
o CM CM -^ cn 

(D CM r- CM -» 

•- in CM ih o 


tji to in ^ T 
Tj ^ in CM cn 

to co" iri t^ r-" 
■- -T CM cn f- 

•- — CM CM CM 


in p ^ cn p 
to O 00 o o 


cn o cn en o 

r-" o co" iri tri 
— m m cn CD 
in "^ oo to f- 


00 r- in 5 tn 
■^ CM to cn cn 
d 0" cd' tj" cri 
CM CM cn CM to 
cn tt cn CM ^ 


g S 

N P 


11:11 


• • Ksi 

■■a-" cm" iri 


■.- cn cn CM CM 
CO tn CO cn 
p p p '-_ CD 
iri iri CD cm" tri 
■- •- to CM in 


in CM cn 00 CO 
p p p p p 
to in CO 00 


cn tt in CO CD 
cn cn cn CO in 
in 00 -^ r^ cn 
— cri V r-' CD 
CO tn in 
^ ^ r- ID 1^ 


— r^ r- to 03 T- 
T en CM in V 
^ cn cn CM to ^ 

0" ■-' 0" CM !•-" (O 
CM cn CM tl 00 
cn ^ cn CM tr " 


11 

z 


5 


CM — 

o 
(» 

s 


■- 1 ■- 1 CO 
cn en cvj" 


r-- '- cn O O 

sggsg 


oo' r-~" iri o — 
^ in in ID to 


— <x> o t t^ 
en lo o <n cn 
in CO CM p p 
r- iri — cri o* 

O -^ "T to — 

r- to r-- -T CM 


en en r-- >- r- 
o t- o en o 

iri cm' cri id' '-' 

P CD p -tj p 


to »- cn tn 
— m ■T ■rr 
■^ p p p p 
CM eri r^ CD 

CM CO CM — 
■^ CM ■^ 


r- 

= ° 


11:11 


• • r^ cn -^ 

• • 1- r- cn 

p p p 

CM CM cn 


CM cn cn en r-- 
r-. p p p p 
r- cn cn T ^ 
in ^ CM T r- 


in to ■rr -T 
00 en 03 CM CO 
iri ID rJ cm' d 
m in to -^ ■^ 


■T 03 '- tn 
m r- CM cn — 
^ cn CD r— ■» 
■>» CD CO ■-' cri 
CD •- r^ 
cn p ■w p 


to CD "- to cn CM 

r- cn CM 00 
"T CM CO cn <n o> 

Si"S8R2 S 

1 CM "- 

cn 


1 
1 

E 






^ 


CO 

oo' 


t^ r-. r-- U3 r-- 
m — c\j — CO 
r^ CNJ oo f\j CO 
o O) m" r-" CO 
cn CO CO in cn 

^ CM 


cn — cn m ^ 
o r- lO -3- f- 
cn o cn oo "tj 
r~-" cn cm" CO r-" 
cn in oo o CM 


cn T — CM cn 
■^ o cn — oo 
cn p •- CM p 
r--' tri tri CD cd' 
cn CD tn CM in 

rj p p Tj to 

•- >- CM cm" cm' 


— o ^ o ••- 

o T r- CM en 
p p p p p 
^ ci cd' o CO 

r- in O r-. to 
en cn -3- CM in 
cm" cy" cn cri cri 


CM f— CM CM Ol 

03 o o r^ in 

— p ^ p ■"T 

'j' o ai CO to 
CO O CD r- to 
r~- p p p p 
CO o -^ tri iri 

— CM ■^ T I^ 


03 !•- m CD 
cn cn f- cn r- 
p p p p ■^ 
"- CO cri iri CO 
in to CO CD T- 
p r^ p <^_ 
tri CO co" tn' cm" 
cn T m ■- ■^ 




• r^ r^ U3 in 
c^ CO c^ r~ 
CD CD lO CO 


■T CO in in 
r^ CM en — CD 
cn f- cn — cn 
CD aS -v' to" •-" 

r^ to cn •- r-- 
cn in r^ ■-_ 


•- CM en CM 
^ CM 03 to r- 

^ 1^ ^ CM 

r-' cm" CD -r-' iri 
p p p p p 


tD to r- CD CM 

d to ■^" cri r-. 
>- r-- in ^ 
cn cn cn CM in 
CM CM iri iri <ri 


CO in in CD •- 
CO <n 01 CD 
CO cri -t" d •-" 
■<j- in in CO 
f- r^ en cn 
CD 0" t' cn" iri 

— CM T ^ r^ 


cn r^ r-- CO CO T- 
■^ cn -a- 1^ « 
p CO in CO ^ ^ 
— cri r-." cm" cm" (o 
in -^ r- to CO 
p p r^_ p >^. " 

iri CD CD (ri CM _r 
en ^ cn — -7 


e 

z 


1 


5 


CO 

o' 
en 


in r- CD 00 m 
o) ■* cn — tD 
cn cn CM r- -T 

CD Tj' -C^ ■- CM 

oi o CO cn oi 


28Sf:g 

OO cn ^ tr in 
r-^ cm' iri cn o 

O r^^ m CM CM 
O O 0> ■- CM 
CM CM '- CM CM 


-T ^ CD OO in 
O m T CM CD 

in p p r- ro 
CO o iri ■- cn 

cn -- — CM r^ 
cn -^ in CD ^ 

CM CM CM CM CM 


CM to cn — — 

^' cm" — ri CO 
CM r-. ■- in — 
in Cvj 'T T- — 

CM CM CM CM cm" 


r~- CM to r- CO 
■- O ■- CD ■^ 
p p p p p 

•- f^ o cri t~- 
en CO CM in tn 
—■ ^ p p p 


in to in r- •- 
^ ^ cn in en 
co" in" 1^" rj" ^ 
— h- ^ -- to 

cm" — " 


r«- cn 

CO 


■ r^ CD CO CD 
CO CVJ r^ CD 

CO p cn 


in -^ T- -3- 
cn CD -^ r- 
^. "". "" '^ p 
oi ai iri d — 

Oi Oi CT) cn 


CM cn in CD ^ 
^ to r— tn tn 
03 — in 
ri to" cri iri cri 
CM — r-- en CO 
p — — 
cm' 1- cm' cm cm" 


■- 'J in cn CD 

cm' cn" cm" ■- 00" 
to cn T cn en 

CM cy" cm" cm' cy" 


CD r^ 1^ CO r^ 

0" •- <ri CO iri 
^ to en -^ cn 
'- -^ p p p 
cn r- — CD CD 


CD r~- — T CD M 

IT CO in (D cn GO 
■- in CM in CD 01 
00 t" t-" -^ - k" 

:?.^^''^ g 

^^ cn 


E 
1 


J 




? 


<D 

<o 

<n' 
to 

o 


iD O CM CJ) 1 — 

--" — rj cn in 

r^ CM CM O ID 

^ in in o -^ 


•- CM CO •- ^ 

tn cn •- CD in 
to .- to in CO 

CD — O 00 ^ 
cn r— CO T CO 
in CO — CD cn 
CM cn iri in co' 


CD ■- O ■- O 

r^ o in cn to 
r^_ p p p p 

^ tD 03 S CM 

o — t^ — to 
o .- cn' tD f^ 


in 03 (J> r- o 
CM o — •- en 
p p p p p 

oo CM CO CM r- 
p r- p p r-- 
cn en CM — ^ 


in CM cn cn <n 
CD f^ to CM m 
"tj p p p p 

in CO •- CM CO 
I- p p ■- o 
cri o ^ iri cri 
CM cn "^ in CO 
•- ^ CM OJ cn 


cn in 
CM CM '- -d- cn 
— CM CO 01 cn 
■t' cm "^" en" cn" 
r- in r^ in en 
p p p p r^ 

in CO cn CO in 


S 


CD c- r^ •- CM 
r- ^ rj r-« cn 

in in r^ -^ m 

— r--" CD to (D 

p- ^ cn 03 in 

— in -^ cn "T 


in CO CO to r- 
^ to cn en 
CO ■- in CM 

cn CM r^' CM 

in CO r~- CD 
CM cri iri CO (--" 


CD tj 01 cn cn 
cn -fj in --J •- 
p r-- p 

^ CM cri CO 

en in ^ ■- >- 
p p f^ p 
cn CM iri to 


tn ^ in CM CD 
in CD <n 

TT 'J ID CM iri 
TT TT ^ 1-.. lO 

ci a> cm" '-' iri 


cn CO r— 

ai co" cm" d r^ 

in cn CM cn 

^ — CM CM cn 


■- cn en in r-- rv 
r-- -If Cm r^ •» 

cn ID en CM f^ n 
eri ^ in CM TT 
r- CO in in ^ ^ 
in — to in (^ 

sssss «■ 










1 

z 


1 


; 


o' 

at 


in to cn — •- 
O) cNj r- O) CO 
cn o h- CM -- 
CO o cm' O CO 

82gSS 


CO CM r-- "T in 
CO tD cn CO cn 
— cn cn CD CM_ 
^" r--' r-" iri cd' 

'- (^ ^ CM CM 

p p cn '-, CM 
cm' cm' >-" cm' cm' 


CO oo CO CO in 

CM O -^ CM CD 

to cn cn r^ CO 
tri CM iri T-' cri 
p ^ m p ^ 

CM CM CM cm" cm 


CM r-- en ^ CM 
■- cn cn cn o 
cy to cn -- '- 
•a-' CM ■^ cri co' 

CM cm' cm cm cm 


r- r- to r- CO 
T- cn — CD Tj 

CO M CM O) CM 

■^ iri d 1:6 1^ 
en 00 CM m en 
■^ ij en CM 00 

(ri r-" '- co' 03" 


■r- ^ cn p C3) 
CO iri r-- TT — ' 
'- r-- ^ — CD 
in r- in ^ 

CM ■^" 


in 1 
co' 

s 


— r^ cn 
p p p p r^^ 

CT) CO to cn ^ 
03 p CO p cn 


in — to in 'T 
cn 10 p^ 
■^ — p '-_ p 
cri cri iri CO ■- 
r~- •- en '- 
p p p p 


cy en in to -^ 
— to r^ in in 
CO ^ in 
tri lo" ai iri cri 
CM '- r-~ en CO 
cn •- •- 
cm" ^ cm" cm" cm" 


■- tj in ■^ CO 
cn cn -^ r— ^ 
■3- r-- p rv, cn 

CD cn 'a- cn cn 
p ^ p ^ p 
cm" cm cm' cm" cm' 


CO CM f-- to r^ 
in cn cn CO in 
'-_ p p cn ^ 
cri tri co" iri 
Tf in cn -T en 
-- "tr p p p 


to r^ en CM to « 
■<i CO -^ to cn o) 
'-_ p p p p K 
d ;5 r--" "^' ■-" oi" 

CM — „- 




E 

i 

1 

■o 

m 
11 




"J 

c 
c 

< 


QJ 

E 
o 

c 

i^ 

o 
o> 

i 

■o 
(n 
o 

Z 


o o o o 

88gg 


o o o o o 

8888° 


o o o o o 

88Sgg 

■- CM tn t" tri 
WW w w w 


o o o o o 

ggggg 

to f^ CO fj) o 

w w w w w 


00000 

Sgggg 


giii 

- w w w 

W ^ w ^ g 


] 

2 

! 


a) 

i 


01 

TD 
0) 

3 

f 


z 


0000 

8888 
8^2SS 






00000 

ggggg 

CD r^ CO tn 

W W W Wtfl 


00000 

ggggg 

CM cn ^ in r- 
te w w w w 




oo9 
S8S0 
oSS'S 

2^^w 

w _ ^ w 


2 
5 «" 

F £ 
D 

g| 
§1 

w § 

Z 














00000 

ggggg 


00000 

8gggg 

y- Cm" ri -t" tri 
w w w w w 


■a -CU TD TD 

c c c c c 

3 D D 3 D 

o o o o o 

88888 

o .- oj' n' -3-" 


CD Qj OJ tU Q) 
TD TJ TD TD TD 
C C C C C 
3 D 3 D D 
O O O O O 

88888 

ui iO r^ CO (^ 


c c c c c 

D 3 3 D 3 
00000 

88888 

d iri 0" 0" d 
CM CM cn -^ in 
www WW 


(D TD TD TD X 
T3 C C C ° 
C 3 3 =3 

^888g 

p p p 

iri P 
r- — CM in '- 
WWW WW 


■0 TD n 13 n 
c c c c c 

3 3 3 3 3 
00000 

88888 

d ^ CM cn ■<t' 


TD TD TD TD X: 
C C C C C 
3 3 3 3 3 

00000 

88888 

in lo f^ 03 d 


TD TD TD TD TD 
C C C C C 
3 3 3 3 3 
00000 

88888 


C D 3 3 

0888 
0000 
° d d 
K2gS 

WW WW 


^ QJ QJ (U Q) 

5i H D D D 

?8888 

3 O O O O 


QJ QJ QJ ^ QJ 

TD -a T3 -o -a 
c c c c c 

U D 13 U D 

88888 

p o o p p 
iri ID r- CO en 
WW w w t» 


■ Q) 0) QJ Qj 

3 3 3 3 

ESS88 

3 p p p p 
WWW WW 


QJ ^ QJ QJ QJ 

3 3 3 3 3 

88888 


i/J CD r- CD Gi 






w w w w w 


www WW 



36 



Individual Return$/1988 



■a 

0) 

3 
C 

C 

o 
o 

I 

« 

E 
o 
u 

c 

10 
(A 
O 

w 

t3 

■o 

0) 

♦^ 

<a 

_3_ 

< 
O 



>> 
(A 

E 

0) 



■D 
C 
10 



c 

0) 



3 
< 

oT 

E 
o 
o 

c 



(A 
0) 
U 

3 
O 
(A 

v> 

c 



0) 

oc 

< 

I 



0) 
CO 





5 
o 




1 

1 

< 


S 


i 

ot 


en 

00 

8 


31.040 
89.331 
83.777 
157,267 
238,795 


376,454 

567,852 

789 638 

1,013,683 

1,166.984 

1,381.952 

1,519,100 

1,832.371 

2.128,951 

2,382,438 

2710,372 

2,743,404 

3,219,645 

3,165,841 

3.465.798 

18.278.344 

20.361.642 

44.138.991 

42.768.361 

74,340.917 

35,685,329 

47,837,393 

38,699.740 

19 162.981 

42.422.678 

412,869.909 


cn 

CO 

§ 


31,040 
89,331 
83,777 
157,267 
238,795 


376,454 

567,852 

789,638 

1.013.683 

1.166.984 

1.381.952 
1.519.100 
1,832.371 
2,128.951 
2.382.438 


2,710,372 
2,743,404 
3,219,645 
3,165,841 
3,465,798 
18,278.344 
20,361.642 
44.138,991 
42768 361 
74,340,917 

35.685.329 
47837.393 
38.699.740 
19.162.981 
42 422 678 




Z 




s 


m in 
c> en 
in "^ 


904,855 
1,084.349 

884,236 
1,341,720 

949,608 


1.979,501 
2019,102 
1 915160 
1 940 746 

1 911 374 

2 023,118 
1 916366 
2,080.175 
2,195,157 
2,189,640 
2,362,514 
2,194,035 
2,342,965 
2.131.858 
2,098.442 
9,141.213 
7,461.750 

11.895,769 

8249,552 

8 897,085 

2,518.463 

1 776,104 

547,869 

114.682 

61.972 

87.135,332 

5.952 


904 855 
1 084,349 

884,236 
1 341.720 

949.608 


1.979.501 
2019.102 
1,915.160 
1 940.746 

1 911.374 

2.023.118 
1.916.366 
2.080.175 
2.195.157 

2 189.640 


2.362,514 
2,194,035 
2,342,965 
2,131,858 
2098442 
9,141,213 
7,461,750 
11,895,769 
8249.552 
8,897.085 
2,518463 
1 776,104 
547869 
114.682 
61 972 




i 

1 

1 

c 
5 
5 


1 




« CM 
«0 CM 

o ^ 


;£ 1 : 1 


••148 

•86 

•423 

•1.412 

••2.788 

•2.769 

•3,921 

•48 

•51 

•1,263 

•4.294 

•11.899 

1 1 .640 

28.482 

25.183 

37.664 

54,421 
189,433 
253,120 
122 380 
167,857 

1 ,027,884 

108,122 


2g 1 : 

tn — 


••148 

•86 

•423 
•1.412 
••2.788 

•2,769 


•3,921 

•48 

•51 

•1,263 

•4,294 

•11,899 

11,640 

28,482 

25 183 

37,664 

54,421 

189,433 

253,120 

122 380 

167 857 




Si 

z 


1 


IN O 

m en 
en m" 


:: .' 1 : i 


••8 

•5 

•106 
•960 
••301 

•86 

■83 

•301 

•21 

•86 

•7S9 

•1.357 

3,063 

7,956 

5,572 

14,120 

14,683 

33,887 

17,541 

4,329 

2,182 

113,562 

5,940 


:: :" 1 : i 


?: 1 ^ 1 oSs: S 


•83 

•301 

•21 

•86 

•759 

•1,357 

3,063 

7,956 

5,572 

14,120 

14,883 

33,887 

17,541 

4,329 

2,182 




■6 

£ 
1 


E 
< 


? 


m in 

3 ^ 

« 


30,726 
89,217 
83,777 
157,216 
238,795 


376,308 
567,850 
789 638 
1,013 597 
1.166.984 
1.381.529 
1.517.688 
1.829.596 
2,128,938 
2,379.670 
2.706.451 
2.743.356 
3.219.594 
3.164.578 
3.461,504 

18,266,445 
20,350,002 
44,110,509 
42,743,177 
74,303,253 
35,630,908 
47,647,960 
38,446,620 
19,040,602 
42,254 821 
411,842,025 
715 


30.726 
89.217 
83.777 
157.216 
238.795 


376,308 
567,850 
789,638 
1,013 597 
1,166 984 
1,381,529 
1.517,688 
1,829,596 
2.128,938 
2,379.670 


2,706,451 

2,743,356 

3,219,594 

3,164,578 

3,461,504 

18 266,445 

20 350,002 

44,110,509 

42 743,177 

74,303,253 

35,630 908 

47 647 960 

38446,620 

19,040,602 

42,254 821 




£ E 
■9 ^ 

Is 

z 


s 


o» w 
to — 
<n 

o 

<M 

CO 


904,844 
1,084,347 

884,236 
1,341.718 

949,608 


1,979,495 
2,019,101 
1 915,160 

1 940,741 
1,911,374 

2 023,012 
1,916,069 
2,079.875 
2 195.156 
2,189.554 

2.362.431 

2,193.734 

2342,945 

2,131,773 

2,098,348 

9 140,158 

7,461,397 

11,895,037 

8,248,966 

8,895,457 

2,518,146 

1,774,587 

547,229 

114 564 

61,895 

87,120,969 

14 


904,844 
1 084,347 

884,236 
1.341.718 

949.608 


1.979.495 
2.019.101 
1.915 160 
1.940,741 
1.911.374 
2,023.012 
1.916.069 
2.079.875 
2.195.156 
2.189.554 


2,362,431 

2,193.734 

2.342,945 

2,131,773 

2,098.348 

9.140,158 

7 461,397 

11,895,037 

8,248,966 

8,895,457 

2,518,146 

1,774,587 

547,229 

114,564 

61 896 




T3 

i 
§ 

o 


1 
E 

i 

5 


i 
< 


£ 


S 

CM 


1 1 1 1 1 


t 

•765 

•4,279 

•4,811 

20,021 

57 186 

42402 

73757 

202,064 

t 


Mill 


Mill Mill 


•765 
•4,279 
•4,811 
19,811 
56 790 
••115.564 

1,199 




11 

z 


1 


V 

te 


1 1 II 1 


t 
•1.498 
•1.677 
• 1 ,509 
6,660 
8,570 
3,288 
2,895 
26,359 
t 


1 1 II 1 


Mill 1 II II 


t 
• 1 ,498 
•1,677 
•1 509 
6 540 
8 559 
•■6 179 

34 




1 
1 

3 


c 

E 
< 


1 


O f^ 

CM_ en 
oo' 


1 1 M 


•341 

•2,863 
•1,855 
•2,209 
•2,486 
•1 464 
•3 802 
•775 
•6 081 
■8,702 
■9,491 
■5,746 
•11,591 
25,327 
40,463 
87 337 
60,926 
70,286 
44,499 
88,616 
73,646 
46,028 
122,700 
576.443 
• • 1 , 1 73 


Mill 


•456 
•2.328 


■97 

•2.471 

•2,097 

•291 

•1,274 

•8,591 
•10,282 
47,574 
58,044 
67,558 
44,450 
67,501 
73,547 
••168 709 

141,766 




II 

z ~ 


1 


O) ^ 

w' 


Mill 


•4,067 

•7,840 

•2 859 

•17,691 

•12,638 

•2,667 

•4,700 

•4,271 

•9,895 

•12,520 

•14,540 

•6,063 

■11,181 

29,092 

23,301 

45,089 

30,031 

37,085 

21,596 

33,950 

18,914 

7,512 

6,656 

238,711 

••5,727 


1 II II 


■2575 
•2.575 


•2.858 

•4.249 

•6.814 

•322 

•2.858 

•14.577 

•10.299 

31,897 

29.273 

36.188 

21,592 

33,855 

18,887 

••14,165 

125,458 




1 

1 


1 

i 

< 


5" 


en en 
h-' 


: 1 S 1 


•4 

•192 

•1,389 

•85 

•170 
•4,714 
•6,423 

■493 

•1.715 

•2.962 

•2.443 

•4.381 

•7.740 

72,253 

28,791 

48,932 

105,290 

226,162 

182,248 

129,973 

260.778 

989,175 

•3 


M S M 


•4 

•192 

•1.389 

•85 

•170 

•332 

•1.429 


•493 

•1.715 

•2.962 

•2.443 

•2.208 

•7.740 

51 940 

4.267 

47.413 

105.290 

209 146 

177,020 

127 561 

245324 

98,028 




1- 
z " 


i 


h. ID 
CM 

oi" 
in 
in 


■3 551 
■3551 


•3.551 

•7.103 
•3.551 
•7.103 

•3.215 

•7.333 

•10.884 

•10.884 

•7.103 

•14,205 

•7,103 

•11.115 

■25,388 

78,050 

41,877 

86,219 

68,373 

86,912 

46,430 

15031 

10 676 

535.966 

•6 


■3 551 


3.551 

7.103 
3.551 
7,103 

3,215 
3,782 
7,333 


0,884 

7,103 
4,205 
7,103 
7,563 
'5,388 
4,034 
)7,635 
J5.989 
38373 
J6 448 
16 361 
5021 
664 

3.250 








1 




01 

E 

i 

1 

o 
S 






i 


00 

$2 000 
$3,000 
$4,000 
$5 000 


o88i 
o 88888 88888 88888 ii|i 

O O O O O O O O O O O O O O O O O O O O o" o O '^ 01 ^ 
5 2 2 9*^- — CM en w iri ib f-- cb en o tri ci ezi o iri o cm m — z ? 

". R VRo - — .- — .- - — . CM Cyenwmr- — WtiOWO S 

tOr-cOCT)'- WWWWtfJ V*i/HA*0yi t/>*/»t*»«»*« iA ^ ^ ^ c 




00 

$2 000 
$3 000 
$4 000 
S6 000 


o 88888 
OOOOO ooooo 


id' r^ CO {7> o -n o" o o ih o CM in .- S! ^ 




_ s 

H 

< 


s 

2. 
TD 

1 


suSSw •^'^'^*^'* 


MMtA«AMM«»(AtA4i<»tA^^^g C 




$1 under $1 
$1 000 under 
$2,000 under 
$3,000 under 
$4 000 under 


tueudjajd; r: X3 TD TD Tl TD TD TDTZ TD TD TD TD TD TD TD C C ^ '-' C 
TD TJ TD XD TD CCCCC CCCCC CCCCC C3330 3 
CCCCC 133333 33333 33333 ='oOO°'i 

33333 ooooo ooooo ooooo oooo°. •- 

88888 88888 88888 88888 8 °°°8| 

OOOOO o" _ cm' (n ,T in tb r-- CO oi' o in o o o iri o o o P ^ 


$1 under SI C 
$1 000 under 
$2 000 under 
$3 000 under 
$4 000 under 


= = = = = ooooo 

88888 88888 

O <I> p O O o - CM en' w 


■g-g^-S-g S-gg-D-D 1111° S 
33333 33333 ^^oOoSi! 

iritb'^cocn Oiriooc3 mooo^ 5 


, 


irtt«b9t«w> tyj(A*«t«t« ««»t«tAt«t/j t/ittt>tfjtAw t«t««»t/n« ; 


tAmv*mw wwvivitf) 


tfufiynfx^ t/»w»(/»b«*« wwt«(«bfl o 

Z 



Individual Returns/1988 



37 



en ID r- in cj) 

•- oj m rg r- 
— CO in r- CD 



O) O CM — — 

CO o) cn o ^ 
00 ^ m tNj kn 
— " tri — rJ r- 
•- in iD CO en 

o <N ^ to O) 



n CO m m CO 

■<T CO O O) o 

o in m in in 
in ^' t' '- d 

r- ID C\j CNj en 
1- Oy tD O CM 
r\j c\j eg n n 



to '- cn o o 
CT) to o CO en 

C7> ^ •- TT ^ 

r- n ID CD ^ 

-3- O CO — O 

in in oi iD O 

n n tn n ^ 



ID t^ m oi O) 
(M h- CO en -^ 

(D H CD ^ 1^ 



O) (N •- CO cn 

en oi o -- in ' 

m oi CO n tn I 

id' r«"" d -^ ■^' , 

c- CO in CO CM , 

f--" CO d CD d 

CM CM CM ^ , 



ocD"-'-n m^fMCM*- oowtow"- cocmcmoico O'-otoN. CMcno^in 

oivcncMOi cycnmmf^ oci^oor^ ^idcmoicm cnto^mo odcnjco^co 

in n ID oi "- ED (D ^ CO in — ci cm r*- •- iD id i*- o n ^ co oi co •- oo cd id m r^ 

d V CM CM •- O) •- CO en iD CD en m n* V ^~ ^ co' d f^ d d c\i — ■- r- d iri cm cm 

^in — — TT oiotDO^ o — OCM— •3-inioin^ cocdocdid (DnmoocM 

■-rocT) cooiocDT t--f^'-inCT) cnnooinoi — tDoioi'^ t^oiocnr^ 

^' ^' ^ ^' — cm" cm cm" CD d d d d — ' cm" r-- d r- r-." d d d d 

CMCMTT^DCMCMCM — 



CM CM — n CO C\J 

in ID CT) in r«" r- 

■^ n CM ^ O <M 

d d d d d d 

^ CO o in CO ^ 

CM r^. CO CO m ^ 



- CM CM CM CM 



oor-iD'-n cTiOCMiDCM TCjitocno incocncnm o o 

r^coiDco-- inp--f^r--cM incotocM'" ~^ -^ — —,--, ,«.-. 

■w-— lOin-— »->— in^c^ oicor^oi 

r-' d — f^ d d d rr — — en co i:n — ^ d r~~ ai as en cm ■« en n o 

r^oinoco coincooiiD ctjooocmo cdcocmcd-- cdom-ctiip 

csj^'fl'nc^ cD'-CMcncM cm'---ct'Oi ^CTiCMr^cn cMin^ 

cm" CM* PJ CM cm' cm cm CM CM Cm' Cm' CM CM •- — d d •- fv.' c6 CM •- 



_ mCMCMtD^iniDtOlD-— '---lOCM'-iOCMOlO'DlDCMlDtDtO 

cocDcoc^cn coocMO^O e^ o ooDCMtDiD cocDTOoo co^moiO in^tD^CM cocnr^ 

O O O r— ID r- CM CM — en n m o r^ a\ en •?_ in ^ r- m r-- f^. p r-- * " _ . . _ '" ~ _'~_ 

d d d CM CM d d •- r^ d ■^ d p^ d f^ cm d r^ ■w d cm 't d d d d — en cm en o 

--incDin-- m'^ininr^ inoiCMtDCO OiiDcnt^f-- r^'veor-.O iDO^cTiin 

CMincD'-co eDiDininin iD^r^coco ooiocooo cnO)'-'*-cn CMtn-r 



•- f^ o T CO CM m 
..__ _._ m<3ir-cocnin^ 

(DOCCCJICO IDCMlD — t?) tO — CD — CM r» 



oi en CM — T 



ID oi in cn ^ ID "■ 

cr> ■- d d CM d ^ i 

- CD in in Cm •- CD 

o -- en (O CO cji 



»i en ^ 0) en 
o — '- oi P- 
in CM CM ^ o 

d d d d CT) 

■» CM CM 00 (D 
^ ID O T f^ 

cm' cm d d d 



m in o — oi 
in en o 00 CO 
CD r- CD -^ T 
d cm' d d r--" 
o cji T o in 
t' d ">t" ■'t" t" 



CO ^ m in CO 

CO in ■- r- in 

■- o r-- en T 

CD d — " — ' ■-' 

(D o T •- tT 

CO en en o ID 



— — en in in 

— en o oi f^ 
in CO CO in '- 



o en oeorrcDCM cDor^mc 



n c\J r- Tj Tj CM in 



oeoo^-o "-eoeni^in r--eMCTi'-"5' miniDiniD o 

•— ^--CMOOi (DeocMino cor^inoi^ ^iniiniD eo 

, . _ . _ _ _ iD ID fM o 'J o CM m in o 1^ r^ ID ID co^ o o ^ in 1^ n 

1- d CM d 1^ ^ CM d d d CM d d i*- d d •- d r-- d V r^ ■- d cm ai <xi <xi d •£> |C 

CMCDcn^io r^cnoino encMencMCM oi^inor^ cococotDO iDoi'^ooco k. 

•- ry en copCM^TiD CDO^om '^f-cno-^ m--'-o>(D cocnCMinCM ^ 

— ' *- — — ' -- CM CM CM d d d ^ TT ^ d d d d d d ^ V d ^ a 

cvjCMin-trr^ cn'^eni-cn "' 



C 



o 
o 

I 

a> 

E 
o 
u 

c 

(0 
(0 

o 

w 

O 

3 
< 



0) 
N 

iio 

>. 

(A 

E 

0) 



c 



) CO en o ID o 
■" r-' d d d d 
J eo r- CM CO •- 
■ CO CO CT> CD in 

'-' cm" cm' cm cm' 



CO CM en (D en 
-T en CO o CO 



T Cm O ^~ r^ 
O ID O eo ID 
d t' d cm' V 



d r--" r--" o CO 

en ^ m CO CM \*h'\4h'-^'^^-^ i-j<^jwiv*ii- 

TT in ID in ID in ^ in CD in tt en en ^ o 

cm' cm' cm' cm' cm cm cm cm cm" cm' cm' cm' cm' cm' cm" 



iD ■— O r-- (D 

— r~. r- CD — 

^ CM CTi O 1^ 

d d d T •- 
o in -T — CO 



in r 
cm" •-" 



in — 



, tnr--r-enT o^rcncnr-- --eMncMr- oeniDroT omo^— cnf^c 

1 cnr-in^in cMincncooi r^cno^en ocMinoco oiDcnmin oiD-; 

I inocncnr^ ^oo^-"^ ^f--co ^cn eDCMOf^en coincnincn — r--u 

d d ^" d d d cm' d — d d -r d d d cm d d d d d d d cm ^ cm' r- r 

neocncocn CMcno^^ ^rm^'-o r-^cncoc" ^ ^ — ^ ^ ^ .. 

MiniD — 00 r-r^h-r-r^ cof^Oi — — cm'-cmoc 



u) oj OJ aj f> 
CM in ID — 00 



- CM* cm' cm" cm' cm" cm cm d ^ 



iincDoo to^t^iDT tncncocMr^ cM^incno ^u 
-cDCM(DCM (DCM'-^o cncMinoin oeno'-co in^ 
J o O) lo ■- CM ID en in co_ m r^ o co — to o o cm in cm cJ> c 



inr«- oencDCM'^ m co CMtneninin 

■<T.-r--r-inco— — - " — 

tn tn in T CD 'T 'O' 



3r-r«.r^in inCTicnr^oi ^cm^cmcm inenc^jr^CM "-encooof"- inoi'-tncTJ 

jCMCMcn— '-cDcncDCM incnT^--- meoO'-r- — cn — oocn mcMOcD^ 

•-T-CMco incDcn — en mtoocnco oioim^r- iDco^r^-m CMinencMiD 



o — — tn c3^ ^ 
CM en en CD CD in 

'- ^ CM 



o o cn tn r- 
en CO en o en 
rr in o m en 
d r- ^ d h- 
r- CM f- CO CO 

tj ID CD O CM 



in en CD <D en 
en ^ in o f^ 
o CO in en CO 
cm' ^' d d d I 
o en r^ CO in ■ 
in to en CM in i 



en CD o T o 
■- in ^ r— T- 
Tj CD r- ■- '- 



CD CM CD in CO 

CD en en en ^ 
o in o in r- 
d d d CM d 

CM TT r^ CO CM 



CD ^ CD en CM r^ 

d d odd o 

in CM o CO ^ »^ 

CM m en CM CO en 



o cMf~-cn^cM co^encD^ oooinco cnco^cno f^incocnoo r^r-^cMr^f^ w cm inencoooo •-cmocD'^ coiDinr«~o -rinincocM enotncMin cn^oicMCM m 

in -rr^cncocD enCMcocno tDT-cDcnen cncocneno encD^miD o— ^cmoi p) m in^encMO oocD^r- — iDr-mrr ■-cn'9'i?^ --lOiDinm lOOCDcor;-- n 

o en in r-~ fo CM en m to en r^ en co co en r- en -^ ^ cm en m a) r- cm cm ai en o r^ en n en eo en cm t^ co m ^. •-. i^. en — en — •- co m o en co ^ cm r~- r- m o ^ — co lo a> t- 

■ CM d d «- d CM d d •- d r^ ed >^ <T> ci ri '- tsi eo e\i en d d f^ cm d d d d ^ •- uJ d •» ^^ •- d o> en in o •- en co o in oi cm 't cm »- to ■- ■- in cti ^- co co "^ ^ -- to 

CM inencM — CO coocncoo "-cOTcn^ oentom'- cooO'-incn '-p-t--cd m ococot^ r-^---3-— cM'-cocnco iDcn^cngj ■^cogjigi 

•- oicMoino 0--000 •-en'-cMeM ^cMcn--'- --^incMCD inr^in-— ^ enococncn oiOCT>en<n ooio—--- en •- en — a ■-■o'co 

^ ^ ^ ^' (m" cm cm cm" cm" cm" 1-' cm' cm' cm' cm' cm cm cm cm d f^ •-' eo aS c\i -^ f^ — — — cm — •- — cm — cm cm' cm cm cm cm cm" cm d >^ — cd cd cm 



J CD in r- 



in — 



SffSo SPSKS "SSS I I I I I I Mill I I I I II I I I I I I I I I I I I 



c\j in CM -^ c. , -. -. 

_enen-70cocnincor-enotD. .,. _. ,_,_ 
in CM r- en o in r- en r- o cd ^ in cd en o co t- en ^ -- 
d d d CM d d d d ^ -^ d d cm' ^' d d d ^ 
^ • i-^— ininincDin 'r^iencM'- 



en cDinoicn'- r^cotjcMcn coior^^cn cnr-cn-3- 
,, en cdcdcotO •-cncM'-CM O'-mioen comom 
o> m cM — cn-^o coin.-tocM iDino^'3- encnor-- 



I I I I I I I I I I I I II I I I I I II I I I I I I I I I I I I I I I I 



it^cDCMmocotn^r--iniDiniDcDcnintncM'-tocD'-co'-<D'-r--cDcnw(n i i i \ < 
'incDcncM'-enocMenr-cneno^iDcncnoin'-cDocnooen^r^tDinno ' ' ' ' < 
oo •- CO o CD (D to in r- o o en in -^ — o <n en cm ao -^ t co en to f-~ cm — co o> ^ 
' ' * ^" ' -^T^" CM * cm' r- C\j CM CM t- ^ — d d d d d d d r-' d d ^ d isT 
. .. .... — .- ■^jTCOO'-tDcD^'-en^ 



lencnmr- --como 

' "-^asen Tincn^ 

r- O — ' ."."",_ 



„CM enen^cM-- ojoocMncM en — r-"-* w 

^r- — ini^--in CMoO'-cor- en^eocD- a 

— — r--'Tj-coo>eM f--.oin--en ent~-oi^ "^ 

•- TT CM •- ■- ci en '- oj io CM d >— d d d d d d 

^..-. ^■"tCOO'-CDCD^in 

— CM 



in in en ^ en r-- ■ 



I cocMr-.'^ inooinin encMcniDCM octj^-tco id en •- <o en intn-— c 
' incDOO) cMr-~-3-in-- encDOiDCM ^enencocM r--— ooo^- cdcmo^ 

CD en — CO •- •- CO in p- ^ to o — cm ^ en ■- o ^. — . ~ ■■ ~ . — . — - 

cm' tj r--" d CM CM h- d d d d d r^ d d r-' d d d d -^ en en cm en r— en cm ■- 
. . . .— . .— . .-• —eMCM-— CM■TCMencMenen^ocMcn^-'-^D■- 
. . . . ^ _ f-i r\j rj ^ 



■omencM cMtncncM^ co — 



^r--inr^ to-^o^co cM'-^f^T ■-cocm'-cm (noieMr-- 
d d d d d d d — ^ CM CO d ^ d cm — d d cm" d r-' d d 
. . . . .-^eM--eM ^CMcncvjcn enco — cni^ ^cd — • 
. • — — cneM-^ — 



c 

0) 

< 

4) 

E 

8 

C E 



"- incD-— ocn cocM'^'-in CM----oicn en^-cn'-co incMeMco'^ ajcnomco 

Tj o-— eoino "-oor^cocM ^^i-^Trr- ocniDcoo inoioenin v'^iDcnen 

CD encD(7>oo f^oo-^cDco enen^coco <D en en (Ti (n tsi en •- r^ <o ■rcoenoi'T 

— " tt' d d d d cm' d cm d ^ d d ^- d d ■- — d r-- d d r^ d r- d •- r- cm d o ■ — 

in <£) enenincncn eDinco — — •-o-^cO'j CM^r-^o cdcocdoco r^cocnc 

^.- — — i-cMCMCMeMeMCMeMeMCMCMCMencMCM — enenTinin 



■^ C) IM ID I'J UJ I — -— •— lU l-J 

■ CO CM en ^_ p in cn in CM — to , . . 

r hJ * CM d CM d d ^-- ■- ■- d d d en en CO 

I . — ^enmcof^oi'-o^'jco 



CM--cocoen ^inenoiD of^cnoen 

CMr--'-inco eocn^cor^ CMCo--'frcD 

eninai'-co --cncDr^eM cocoeneoen 

d d d d d CM d d d ri' d — d cm t 

tooiinor^ ocn'5'Oin r^cocMOi^ 

"-"-eMCMCM CMCM — cncn Tinin 



o ocMincn^r cnocnmcM O'-en — id Trmmcoo cncn--eM-- — tncneno i 

en tooencDcn coco — dco coenooi'- o-^cMi^r-- ^oicoenen inincMOi*- i 

en lOincMinin mcMi^'-cD enoiDCMiD r~- c> ■^ -v kd czjidcm'— co —oir^enco i 

in d d T d d cm' ^' d cm r^ d co eo >- cm d •- d r-- d r-- cm' d d d ■- ^ d d d c\j' , 

- en inr-O'3-o rommmcD cocn^coo O'-tocm h-f- — ■a'oo cn'-cnCM-- 

•^ "-CMCMCM CnCMCMCMCM CM^CMCMCM CMCMCMCMCM OIOOTO-- ^^■- 



cn in--cn^en incooincn f-^i^enenm 
CM ""-tncocnen --•— ttoicm cotocMO^ 
o inocMcoo cDi^coeneM inc\iinco — 



•rr-omen enocMcnen enn^enen cm 
inencMCM— oicnenooo o-^cnmen '■- 
r^Ojen'W'- en eD io <£> <D oioinenr^ 
d r^ CM d cm" ^' d ^^ d TO d d cm . 
cDi^CMOO-- cnitnTco en — encM — 
— — CM — cMtncocnO'-^^ — 



(0 

o 

3 

o 

0) 

<o 

c 









i 












oS§§ 




E 








o o o o o 


o o o o o 


o o o o o 


oS8 

o o o 












100,0 
$200 
$500 
$1,00 
ore 










































ooo 


^ 


8S88 




— CM en ^ in 


CD r^ CO en o 




o 


w 




8 88° 


888 8° 


- CM en 1 in 


to r- CD en o 


in o o o in 
CM m ■<j in r- 


^u^ 


o 


8SS5S 


tfl w w WM 


tA CA t/)MM 


w tfl t«M t« 


tf»«9 WW tfJ 






o 


2 


CM en 1 in 

WW WW 


WWW WW 








sS-o 


ID 
0) 








^SS^S 




S???5 


F 




Qi £ oi £ 


QJ QJ UJ ^ Qj 


■D "D "D t: -o 


-a^-o-o-c 


^^^^S 


S?E 


«???? 


































3 3 3 3^ 


o888S 


ff 
















D 


5 13 13 D 13 


D 3 D 3 3 










(1) 






o o o o o 




















» 


■D 




























$75,0 
$100 
$200 
$500 

$1,00 


















3 O p p p 


p p p p p 


O — c\J en rr 


in CD P^ CD CD 


o in o o o 
CM CM en T in 








d d 1^ d d 
www WW 


O — C\J en -^ 


in iD ^- CO oi 


o in o o o 


moo 


Z 


^ ^^ s s 


«?t» (fltfttO 


« W b8 t/* t« 


tA tA tA CA M 


S 


Z 


wwww^ 


w w w w w 


www WW 


w w w w w 


www 



38 



Individual Returns/1988 



■a 
a> 

3 
C 

c 
o 
o 

I 

a 
E 
o 
u 

c 



o 
C5 

■o 

0) 

In 

^3_ 

•5" 

< 

o 



.a 

« 

E 

0) 



•o 




c 




(S 


-7. 


(A 


m 




n 


c 


■D 


» 





E 


■D 


tf) 




3 




LEE* 


n 






< 


r 






a> 




E 




o 


r 


o 


i 


c 



in 

0) 

u 

3 
o 

C/) 

(0 

c 

k 

3 
0) 

oc 



« = 



1 


1 

i 
1 




c 

E 

< 


s 


<M 


8 

i 


13.501 
•3.212 
18.191 
18.012 
12.309 


23.525 
15.632 
33.972 
43.610 
30.773 


41.587 
67.536 
43.891 
81.322 
46.228 


89,125 
44,958 
45.224 
42.558 
74.239 


280,088 
246,417 
602876 
493,872 
949,252 


703 124 
1,310,220 
1,335,033 

832,351 
2,126,284 


a 
f. 
at 


s 

to 


•1 212 
•2,766 
•6.507 
•6,181 
•2,295 


7,003 
10,039 
21.375 
16.734 
13.154 


39,740 
49.550 
35.540 
67.270 
38.137 


75.352 
35.127 
43.488 
42.217 
63.990 


227,589 
237,145 
589,443 
486,985 
947,625 


701,511 
1,308,471 

1 331.987 
831 512 

2 123 472 
463.601 


il 


1 


8 

u 







31,874 
•22,861 
28 894 
54 134 
34 143 


47.731 
39.118 
78.437 
99.435 
72.258 


103.673 
106.547 
88270 
128.951 
122.799 


98.617 
85.351 
77,283 
75,213 
88,053 


317,331 
274,034 
438,909 
380,529 
436 362 


213.480 

249,147 

115,939 

31,238 

21,862 


O) 

u 

s 

u 
n 


CD 
cm" 


•17,147 
■20 003 
•14 288 
•25718 
■11,430 


29.235 
30.615 
57.810 
57 529 
48 504 


95,729 
93,703 
71 938 
107,631 
1 1 1 209 


86.667 
81.1001 
73034 
74.547 
82.503 


310873 
268,567 
433 703 
379 926 
434,067 


212.986 
248812 
115 790 
31 200 
21 838 
365.868 


1 


1 


s 


s 



s 

a> 

8 


CD 

1 


131,592 
404,214 
685 029 
858 969 
994,390 


.110,330 
,297 379 
,453,002 
,360,155 
,550,383 


,552.958 
470,485 
,458,963 
475,601 
,482,882 


377,158 
208 723 
,343,153 
055,024 
,130,282 


5,833,584 
5204,440 
9,911 557 
7,519,642 
8,323,531 


2,685,919 

2,667,565 

1,497,498 

577,856 

601,449 


i 
s 

it 
U 


CM 
CM 


16,852 
45571 
93,821 
231,427 
164,806 


526 008 
528.939 
494 356 
534 683 
528 769 


627,129 
571,130 
692,969 
815,244 
991,994 


1.146.404 
1.049.196 
1,210,922 
988,948 
1.072.851 


5,630,561 
5,114,514 
9,792 801 
7.490.335 
6.292 016 


2.672,909 

2,641,226 

1,486 863 

571 742 

594 971 

12,338,179 








si 

15 

z 


£ 




s 


ID 
CO 


1,857,040 
2,831,287 
2819,649 
2,544 088 
2,384,613 


2.258,213 
2.315.640 
2.310,829 
2,260,756 
2,209,384 


.148.617 
.957,137 
>.026.065 
M44.912 
.978,913 


.979.305 
.758,912 
,870,141 
,560,331 
.554,416 


6,856,747 
5,381,368 
8,727,511 
5,550,465 
4,851,315 


1,159.649 

605,474 

141,852 

25,709 

10.316 


s 

u 

s 


CD 


187,870 
485,059 
548,659 
1 011,516 
674,394 


.466.027 
,433.388 
,336.757 
.426.092 
.339.270 


,426,287 
,264.124 
.440.303 
.614,394 
.590,436 


.786.057 
.619.454 
.770.244 
.518,011 
,524248 


6.766,404 
5,346 793 
8,682810 
5,540,844 
4,847,653 


1,158,752 

604,000 

141 542 

25,633 

10258 

17,826.409 












1 


c 

E 
< 


? 


r*. 
n 

a 


in' 

5 


145,093 
407,425 
703,220 
876,981 
,006,699 


,133,855 
,313,011 
,466,974 
,403,765 
,581,156 


,594,545 
,538,020 
,502,854 
,556,924 
529,110 


,466,283 
,253,681 
,388,377 
097,582 
,204.521 


6,113,672 
5,450,857 
10,514,433 
8,013,513 
9,272,783 


3,389,043 
3,977,785 
2,832,532 
1,410,207 
2,727,733 


d 

i 




CO 


18.064 

48,337 

100,327 

237,608 

167,101 


533.01 1 
538.978 
515.731 
551,417 
541,924 


666.869 
620,680 
728,510 
882,514 
,030,131 


,221,756 
.084.323 
.254.411 
,031 165 
136.841 


5,858 149 
5,351 659 
10,382244 
7.977,320 
9,239,641 


3.374.420 
3949 697 
2 818.850 
1 403 255 

2718442 

12.801.780 














z "" 


2 


5 

in 
r 

s 


s 


1,880410 
2,842,717 
2,845,385 
2,573322 
2,409,524 


2.279.631 
2.345.522 
2,366,355 
2,332,347 
2,255,409 


2,209,376 
2,038,040 
2,084,539 
2,225,433 

2,076500 


2042.780 
1.816.562 
1 920.233 
1 .608.865 
1.622.526 


7,084,861 
5,557,161 
9,001,268 
5810,169 
5 156,675 


1 ,290,699 

785,343 

232,689 

51,159 

28,588 


CT 

S 

a 

s 


2 


199,300 
493,632 
560 090 
1,025,804 
682,966 


,478,849 
,459,021 
,377,421 
463,617 
373 486 


484,083 
336,432 
488,807 
687,075 
,683,137 


.843,158 
,677,105 
,818,212 
566 543 
,588,189 


6,988,769 
5,519485 
8,954,349 
5,799,948 
5,151 033 


1 ,289,393 

783,842 

232 294 

51 062 

28 516 

18,054.825 








1 g 

i! 

II 


E 
< 


eC 


PI 

O) 

in 

(M 


in 

s 


16,034 

73,716 

119,056 

183,051 

254,772 


342,787 
471,152 
541,533 
432,049 
493,875 


433,899 
347,863 
223,660 
153 546 
90 560 


35.096 

21,498 

6,851 

•859 


Mill 


II II 1 


1 




1 1 1 1 1 


1 1 1 1 1 


Mill 


1 1 1 II 


II 1 1 1 


4.257.493 


z 


i 


eo 

s 

00 

CO 

p- 


r^ 
0- 


199,808 
368,171 
387 024 
412,059 
449 142 


522 173 
626,630 
663,100 
546,178 
658,750 


637,323 
632,085 
533,215 
470,586 
342,060 


166,324 
117,820 
74,015 
•22,128 


1 1 1 1 1 


1 1 1 1 1 


1 


1 


1 1 1 1 1 


II 1 II 


Mill 


Mill 


Mill 


_ 
7.878.788 


1 

c 

i 
tj 


c 



< 


3 


s 


s 

01 


1 


7,656 
9,723 
10,410 
11,572 
26,834 


6,590 
11,610 
14010 
10.615 
12.352 


20,523 
22,177 
23,608 
•8,636 
20,289 


15,019 
1 1 ,008 
31,378 
23.281 
54,504 


89,631 
168,436 
307,907 
317.957 
785.120 


973,167 
2,266,285 
3,140,582 
2,351,203 
10,883,509 


1- CD 

10 

CM 


•223 

•1,903 
•5258 
•5,049 
•7,544 


•5,257 
■3,327 
■5,265 
•646 
6,843 


•10,743 
17,107 
16,561 
•6,700 
16,164 


•13,785 
8,514 
25,301 
22,084 
52,192 


86,480 
162,540 
304,076 
317,362 
781,788 


973,029 
2,264 086 
3,138,674 
2 350 726 
10 882,589 
247,879 


■5 _^ 

si 

z 


1 


1 
I 


cn 
in 
in 

pv.* 


18.033 
41.289 
30.716 
26.142 
31.475 


17.615 
34.767 
33,421 
29.849 
45.009 


37.789 
58.163 
39.877 
•20.573 
31.229 


24,811 
24.236 
48.544 
36.194 
46.672 


138.225 
151,571 
225.495 
254.991 
619.737 


371,481 

359.340 

153,272 

42,197 

29,886 


Si 

s"~ 

t0_ 


•5,715 
•11.430 
•11.430 
•11.430 
•10.697 


■7.565 
•9.954 
•7.915 
•7.275 
20.925 


•17.240 
30.529 
26.757 

•12.257 
21.359 


•18,436 
20.695 
39.967 
33.716 
39.364 


127,983 
140,358 
219,466 
254,966 
618,633 


371,452 
359,187 
153,162 
42 177 
29 868 
455.366 


i 

E 

a 

1 

i 

3; 


c 

E 
< 


f 


00 

e 

s 

e« 


CM 

in 
P-" 

5 


35.176 
21.985 
54.833 
79.615 
58.183 


129.530 
90.183 
188.500 
226.795 
231.171 


252.939 
336.448 
381.300 
459.267 
458,287 


465 840 
398 265 
481.313 
448.721 
498.855 


2.440.731 
2 349,740 
5044 123 
4 731,845 
10,072,517 


7,134,805 
13218,764 
11,062,415 

5,851,943 
12 686,476 


CD 

<o -^ 


10,887 
•9,245 
14,565 
22,319 
•8,784 


60.028 
67.639 
135,189 
150,508 
150 198 


218.789 
297 115 
317213 
396.923 
398,765 


431 833 
378 212 
459 500 
425 874 
476.190 


2,317,868 
2,326,271 
4 974643 
4,720,449 
10,059,477 


7 127 132 
13 199 251 

1 1 054 087 
5 846 854 

12 679 555 
1,539,268 




si 

3 i: 

Z 


1 


s 

c 
1 


ID 

Si 


67.493 
40571 
61.724 
112.144 
73,217 


173.186 
140.667 
248,123 
292,565 
277,143 


279.318 
351,508 
328,258 
367,357 
342,027 


308.523 
309.677 
296.416 
277.854 
256.590 


1,143,896 
903,778 
1,412,135 
1,050,383 
1,442 964 


675,693 
728,085 
281,955 
69,159 
43,095 


i i 

go. 

10 


31 440 
•22863 
31 434 
34,293 
•14,288 


100,450 
105,514 
186 461 
198,060 
212 737 


242,226 
310,276 
284,668 
330,432 

311,200 


290,198 
293,254 
285468 
263 719 
250740 


1,124,922 
895 446 
1,399 758 
1 049,002 
1.440,289 


674,997 

727.105 

281 721 

69 101 

43 057 

935,026 




i 
1 


t^ 




s 

I 

« 

c 
: 

£ 

5 




i 

CT 

2. 



z 


000 
$2 000 
$3 000 
$4 000 
$5,000 


$6,000 
$7 000 
$8,000 
$9,000 
$10,000 


$1 1 000 
$12,000 
$13,000 
$14 000 
$15 000 


$15 000 
$17 000 
$18,000 
$19,000 
$20 000 


$26 000 
$30 000 
$40 000 
$50 000 
$75,000 


$100,000 
31 $200 000 
=r $500,000 
sr$1 000,000 
more 


s 

S 

1 
t 

: 
£ 

1 

t- 


1 



g 

& 

2 
S 

13 

re 

Z 


$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 


$11 000 
$12,000 
$13000 
$14 000 
$15000 


$16 000 
$17 000 
$18000 
$19 000 
$20 000 


$26 000 
$30 000 
$40 000 
$50 000 
$76,000 


$100 000 
er $200,000 
er $500,000 
er $1 000 000 
more 
jrna, total 


000 unde 
1 ,000 unde 
2,000 unde 

3 000 unde 

4 000 unde 


5 000 unde 
6,000 unde 
7,000 unde 

8 000 unde 

9 000 unde 


$20,000 unde 
$25 000 unde 
$30 000 unde 
$40,000 unde 
$50,000 unde 


$75,000 unde 
$100,000 und 
$200,000 und 
$500,000 und 
$1 000 000 or 


$10,000 unde 
$ 1 1 ,000 unde 
$12 000 unde 
$13 000 unde 
$14,000 unde 


$15000 unde 
$16 000 unde 
$17,000 unde 
$18000 unde 
$19 000 unde 


$20 000 unde 
$25 000 unde 
$30 000 unde 
$40,000 unde 
$50 000 undo 


$75 000 unde 
$100 000 und 
$200 000 und 
$500 000 und 
$1 000 000 or 

Nontaiable ret 


$1 under $1 
$1,000 unde 
$2 000 unde 
$3 000 unde 
$4 000 unde 


$5,000 unde 
$6,000 unde 
$7 000 unde 
$8,000 unde 
$9,000 unde 


m ft •Jim tfi 


./>«« W tf* w 



Individual Returns/1988 



39 



V 

3 
C 
'^^ 

C 

o 
o 

I 

0) 

E 
o 
o 

_c 

(A 
(A 
O 

o 

0) 

to 

< 
o 

N 
'</) 

>. 

E 

0) 



. -ifiaiaicncnincvjoooriTj 

r- eg TT <0 'S- OJ rj tM TT O CO «^ CO CO CT1_ ^. ^. ^. *^. ^. '^. C> ID tn •- 

T en 01 03 en t^' Cvj r-.' O cm' — ' O f^ ^ Co" cm' O O O to CO iD iri »- •- 

■^iDOTCn CDIDC^'-CM OO-^lOC^i/l r>-.(DtDi/l'- UICMOIIDID 

QOr--CM'-fcn coini'-'W "-OOJ^-O oOtOr^iDiO r-^coTCM- 



CMTiniD inintor 



- p-~ OO a) r- <D ^ 



oconcoto r-otou3tD oior-moi oronmcvj ooocn^ 

oo^Df^f^-— oocncM'^O oat^cocooi ^^'-O'*- r-^oion-— 

en" o •- in <n' r-" t\j' r>-" o cm' —' o r^ ^r' to' cm o o o tD aS to in — — 

intDOinoj co(i>cn--oj ajvinnin r-iOiDin— incvjoimto 

— m o CO in CO lo '* •-_ ^_ ^. o d p- o co id f~- in in r-_ en i- cm • 

— CM CM iri iri to f~- ^~ ' 



^ in oi CT) "- 
n c\j cn r^ ^ 
CM r^ (D en en 



ococof^io ■^eDu*>inc\j encMcooooi or~-tDmcD 
ommr-cvj cgcM-^r-cn mcMOj^en r^cncof-cn 
io •- '- oj •- coincMeocvj idoictiOc^ TeMTrcn"- 



■JCM encMeocOCTi oi^tDinco 
, , . • ^ incMCMTcn r--CT)cor^oi 
■jcMiDCM iDCJioioen ^CM-^en — 



o — — 

Tl CO (D ^ CM 



r-. — o O ^ 



ww.-w -. .-cor-~ cOfMCMO^ ^r-^oO"- 
-lotocnoo CO-— cn^in oo^ocn mcM--CM* 
ococooor-- (D(D(D<£in iD^^encn "-incn 



(Doocjicnf-^ occeor-m TiDunu 

m — TTCD^ Oc^enf-~CM CMCM-rr 

^oenoiCT) eO'-'-cM* — ' 

•- CM ^ CM CM *- O O ^-- O in •- 1^ CO F^ QO CM CM O ^ ^ r-. ^ CO •— 

cncooiCMtD f— toeDcnco cDt^^^iO Q Q '^. Q ^ mcM^CM* 



Tcoin ocococof- m (£> io iD in 



r-- in r~ ^ ID 



(DintooTT tDr^i*~— in cocMinmco cdcmoo-«o mcnTjoicy 

iDOcO'-oi en^cMr^^co in^^^en ocDcD-a'in o^coencD 

Tj-r-.incneo (nCT)0--in ^cmcmo-- r^^eocnmco cncoiDcno) 

iD en in o CM ■« ai a) r- in id 't in m ■- cm id co en ^ co id lO in cm 

(DeDOi"3'CM '3-^intDen cncninincj) CMr--otMco ooi-^idcm 

--CMcnTiO ci>r--r^CMCO CMCOco'^r^ in^-^coo co-a^'-cor>- 



^ ■^ .- -q- en ^ oj 



•- "- T en 'J CM 



co^OCOiD r-r-.ooeocsi (Dtor^CDtD r^OOcn^; 

ocjioi^cD co-^cBcoin r-fntj)0<n CMtJimcvj^ 

CO CD ^ CD oi en — CD CO in ct> in en -^ ■ ~ ~~ --^ ■■ 

iri CO ^ 00 CM ^ O CO CO ^ CM '- rr' ^ — in O CM •- '- O — CM CO CM 

cotD"— COCO cnocoor^ ^r>-CT)inr^ ococooicn to t-^ ■^ m -^ 



(D in CM CM (31 

.._._... — ^3- CO CM CM 

coocninm "-^cnoim 



.QDCD (Dcof^r-r 



- ID r^ m in in in en en m^^ ^ ■ 



- to r- (D tn en CM CO cm cd ^ r 

^ .-,,»-- - QO iri r-' in o CO in oo iri cd V ^ r^' in r--' co •- cm co cm 

JOicocMcn cocDcncDO OTTTj-cMeo i— oicnco*- tDr--TCj)^ 

^ ■.- •- ■^ f- ^cMCMCMcn tncMcn^^ to^minin cncn-^^-- 



rr in o CM CO 
•-" m" o co' ^' 
«T (D -^ o — 
iD CO en CM "T 
— cm" -t iri 



f^ O CO r^ in 
O CM oo -fi r- 

en CO CM CJl ID 

in in CM CO CO 

'- O CD CD ID 
(£) (D ■- f^ CO 

r- ai — C\i en 



r- en a) "^ CM 
.- ^ (D r^ CO 

in 0) CD CT) CM 

en iri eo — ' O) 
— ^ CM en en 

O n ^ (D CM 
iri ID ^- CD O 



in T TJ CO CM 



ID r- <D r- o 
at en ID CD ■- 
en <■- en ci ^ 
O en en en •- 
en r- (D CD en 
o en ID ej) CD 
oo "T iri iri Ti 
en in in ^ CM 



CM ID in Ol ^ I 

CO — ID h- V I 

■<T tr' ■^" eri '- 

CM O Oi en CD I 

■<** <d' — " t-" ai , 

^ en CD t- to , 

OJ CM »- ^ I 



TCT)"3'ino incMOOcD oirncocMCM co^cvjcncvj cooiooiin oi'-oicsjtD 

T-^^eMcr> cor-toocM r-eninincD f-mto^en coco--'-'- cm^cmcmcm 

rr <ji \n ui '-- »-o>ininen ^cMint^in oi'-'-mo oiinoooo cn'-in'-'- 

o iD ^ en r--' cM cD o in iri co to in to ^ m en •- oi co tn ^ o >— •- -^ en id oo en 

(D'3'<Dr^CM 0)'-cMenoi CMcococnin cMi-tocnCM ^^tocMen cMOienocn _, 

enf^aDen"- <j)cO'--~co co--tD*-co cmtoooco CMcninenin Of--'^_cocn u) 

- r-' en in (D r-~ (^ o cm en iri to' ai -- en en ^' iri (m tn iri ^ ^ in •- r-- oi _r 

..-._._. _ .- .^ .„ .., ^jj 



o r--en — -^oi (DCMc\jino> mtom-^to coco^otD to'^'-'^oi tococMcom 

CM o-^f^eno tDcD'-aO'- enf-oi'-tD cnjcvj — oid <~-.t3>en'-in r-inr-oip 

TT ootDCMr-^in ocNii^r^cn "---coo^ cocmoicdco •-oir~-c\jen tcmttcoo 

iri o to tri — CO 1^' '3' o in o ro ■- en C7> t^ en ■^' o "J in ^10001^-0 o 00 co t cm 

en cD^coooi r-~r--aici>^ cmcmoioict> ooocoo'^ Tr--a)cnto CMr--^-— to 

CD ocM-— CM-- cn^^in^ ^ ^ r^ co (n cn^^tncM «-tD»-r^f~- inr--in-- 

^ ^ ^ ^' ^ ^~ ^~ ^ ^ ^ .-' T^ T^ .- ^' --" — " — ' ^' ^' to iri o r- co" cm' ^' 



-cDOco oocDCsjen 



- CM o CD ^ CM ^ a) r-_ CM to o cn 
V -w' r«-' CM CT) 01 en r— r-- 
cDt^CMOi^ •-o)--en,, ..-. .._-_ - - _...--. 

^inentncM r-tococoen ooo'-— eMCMmcMC\j oin — r-i-- inr-in — 
^' .-' ^' —' — ■^' ■^' .-" --' ^' to iri o r^ CO CM --" 



CO tD CD P) 



IV.-.-- cooi^oen CDtOCMtoto enencocMcn cDtor^^- 
CD--encn CMincDCMCD encnto^^j ^toencsjin --r-^ — to . 
en OOO'-— CMCMmCMC\j oin — r- - ■"■" •" — 



inTrr----T tDCMin--cn r-in-— oj^ r--- 



i-encntD toootDCMcn ift < 



' in n CM CD a> cn — en cd r^ o ^_ o — eq ^ (D cD f^^ CTi_ cn cm cm — o 00 m k i 
' ^" ^" ^ ^' ^" en — ^ V en cri cri ■» iri r- m — ' cm' cd co r-' — en en -3- (o 

CMCVJ^TCO TTOtDCMCM (m 



tocicnoi^ cnf^CNjencM CMCOCO^r- toor^CDT ^h^coen* 

io^c\jr--tD otDcoom cootD^oi -— cocooto oincocM* 

cooitDCMO (DtDOitocn tDr--i^ooto coinoocn*— tM'-o^ 
' ' * 1 c .' ' ' * _ 

r CO TT O (D ^ 



•0 




c 




ra 


— 






tf) 






n 


c 


-D 


V 


n 


E 


^ 


(A 




_3 

'■o 


3 


< 


r 






0) 




E 







r 







c 


F 



(A 
U 
O 

3 
O 

to 

c 



0) 
IT 



n 

t- 



_. ..tnentD r~-oen-T(D encooino intoco--o ^ cd 00 

aocD^coT --CDintoco coenotDOi tocMt^cncM n- o cmcd 

CM-- cncvjcDCMO --oir— CM-- incDtDCTJtD r^r^cocMco at ^ r--co 



OOentD-- (DCDTIDCO CD 
CMtoi^otD Tino' ■*■ — 
r-~ CO -^^^ — en in tD — 
iri CM •- f^ co' r-- to ^ in ID in en in -^ O) co -- co cn t o >- o> cd t en co cm r-- co 
. . . . cn cnmcMCMT t^ -^ <n <t> ^ inintDtor-- coininr--in entDOi-- 

CM CM en cn in cm cvj 



^in tocniDOin encn'-ooi cmidcmcm-- i-inoiCMCD in"-r^^" 

COO) to-— OCMin co--evJ-— CM oiOih-OtO or^--CMaD ■tcm^'^" 

oicn CT)c\(tDen'T en--CMCvjco mtDenoo O'-cMCDcn r-.r--eno 

TT •- CO ■« iri — CD eo CT) iri ri to iri iri r-- 01 cm" 01 o> co (Ji t en 00 cm id 

- CM cMCM'-CMtn inen^co^ in^jtoir* "■■ ■" -^-^v-,, 



cncNi'-cM'^- cooococMCM "-TincDco incMrnenco ooinoiOin 

^cNjeMT-^ r^inr--tDcn ^en^cnin 00--CT1-— cdcococmcd 

tocorvjoo cotof^r^o -— tDinoin r^ <n a> r^ ^ enin^^cDin 

01 h^" to •- ^-^ (J) 'J CO O iri -- -- to CM 1^ TT o n 01 -- r-- eri ^ iri ^ 

inin — cMen toiDOiCDco ^--ocncM cotocncnin ocneneno 

■-'— CMCMCM CMCMCUCMCM CnCOcn^'^ COCOlOCOCM tO'^, o^. "-. •-. 

— -- ri cri CD T CD f- -T ■- 



CM o^iDincn cDi^Oinm to^cotD-- otDtOfMCsi r^o — or^ ^ ^ ^^ '$ ^ *? 

r^ r\jlD'-CD'3' COO^tn-- tMf~-CM--r-- OICDO)--^ tOOi-CM^ tooi^coin 

to CD 1^ CO t^ r- en CD in — r^ <d CD o o cm cd csj en cm cd cm — in t. Q en cm cn co id 

,' „," _." „. , <ri CM 01 O) o t^ cri ^ iri iri (sT 
_ -cooiO'-CMcn-— eninooocntno^ 

-CM CMCMCMCMCM cnCMcnT^ COCOtDCOCM C0--O1— -- f*. 

- en" tri co' rr' cd r- ■>? .- 



in 00 in ^ o 
en in in in CD 
CM in o r~- in 
to CO CM en m 
tn o V m ■* 
r- r^ ■<T "tj en 



ui — CD ^ cn 
O CD CO t-- t— 
O) h- in (D to 
co' cri to CD iri 
m CM "- in CD 
in to to in in 



o -- -- ^ cn 
o m CM to oj 
in to to in in 



CMOr-in— OOr^f^OCM tniDCSJCDCO 

^"-CMmcD (DCDtotDcn coTTeninr-- 

— r- -- o .- T en 'J to ^ T r^ o (71 o 

^ o — co' (ji ai ^ tn CVJ -- ^ to en cm cri 

en'^cncD-- in'^tn'T^ CMco--tocn 

minininin '- a> Oi ^ t^ cmoico 

cm' •-' cm" cm' iri ■-' 



m 0(3icii(D-3- TTcnun'-m cntDOCMr- ococn 

ID ■wtMcOi-co oicMCD^-r-.- r>-r«-'-cotD ^^'in 

r-..cO'^CM{Dr--'^cM--CM-- 00 ■'■"■' 

CM ai (d" -- iri cri f^ r--" 01 ^ CM to r~- cd c6 o en 

oir-'CM'— to (jiincMr^cn enr^tnoo — 

CD in cn en CM tj m m t ■"■ —■-■"-" '-^ 



en r- r- CD en ■- 

. ,_. ._incM'^enincn 

or- to CD ^-_ O CM ^ h-_ T CD — 

■ Tj' ^ o cri co' to ■-' -- 
.V.-— .^— cvjin— cncMCM^^ 

in in in in in m in in m m —, oi cn t f~- 

cm' •-' cm" cm' cri 



to T CO T r-- 

^ tD_ CD CD O ' 

T to' cm' cm n I 
CM CO ■- to en , 
CM (ji cn 



0000 
0000 
o o o o 
o cm" en t' iri 



00000 
00000 
0000 - 



00000 
00000 
o o o o o 
en ^ iri 



o ■ "- ' 



s no. .. -"; 

O -n _-' QJ m (U 0) 

- 2; •" c c c c 

g ^ £ 3 =! D ^ 

t ^ TD O O O O 

3 S C O O O O 

-• ™ 13 O o o o 

£ ° .- — CM eri t" 

_ ^ tA (A M (A (A 



00000 00000 

00000 00000 

00000 00000 

iD r-v' CO (D o iri o o o iri 

— ■- — --CM cMcn^inr^ 

tA*A tfi*yiVi t« *« tf» t« W 



O O J: 

O O O *■ 

O O O C 

Po'o'c 
o o o *- 
o CM un ' 



a) d) d) Qj a; 

T3 TD "0 TD "O 
C C C C C 
^ 3 3 D 3 
00000 
00000 
00000 

iri to r-- co" 01 
tfl tf» y? t« tfl 



CJ QJ dJ QJ QJ 

"D "O "D t: ■□ 
c c c c c 

3 ^ D D D 
00000 
C O <D O O 
00000 
o — cm" en" -t' 



00000 00000 

00000 00000 

00000 000 o o 

iri (D' r^ CO CD o in o o o 

— — — — •- cMCMcn'jin 



^ cu a c 

cj n TD 1 

■o c c ( 

c 3 D : 

^ o o c 

o o o c 
000c 



i:: o 

CD O 

■D •-' 



0000 

0000 

o o o o 
esi n ■^ iri 

oJ oj 03 o; 

C C C C 
. D D D 3 



;■ Q ^ s £ c 



.n" S S o ". -g o ^ ^. M M ^. 

p~-cMin— 2 ° — — CMcn'^r 



00000 
o 00000 

00000 00000 

8888g =~;22ie 

ID r-' tn (J) •- «i y» w *« tf» 



3 D 3 3 
^^ ^ ^ ^ 00000 
00000 00000 
00000 00000 

Q Q p p p ^ ^ cm" en -w' 
intDi^oioi ^^.-.--- 



00000 00000 

00000 00000 

0000 o p o o o o 

to (^ CO ai o iri o o o iri 

— .-.- — CM CMm-a-inr- 

<A ty) t/» (A t» yufi tAiA vi 



o o 
000 
000 
P o o 

000 



0)0 0. 



3 i 5 



,0 a 



■OT3'DT3T3 "D'O'O'O'D 

CCCCC CCCCC 

33333 33333 

00000 00000 

00000 00000 

o o o o p pop O O 

tri to" r- CO CD o iri o o o 

^^ — — — CMCMcnTin 

MMMtAtA W W W W tf> 



- <D <ii 

CD "O ■□ 

"D C - 

C 3 

='00 
000 
000 
Q o o 
moo 



.. — " ^ 
■ BE ^ 

3 O 

8§s 

000 

8 8 - 

in — 



40 



Individual Return$/1988 



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 m ttiousands of dollars) 





Number ol 
returns 


AOiusled 
gross income 


Salaries and wages 


Taxable mleresl received 


Standard deduction 


Eiemptions 


Size ol adiusled gross income 


Numtier of 


AmounI 


Number ot 


AmounI 


Number ot 


Amount 


Number ot 


Amount 








returns 




returns 




returns 




exemplions 






(1) 


12) 


(3) 


(4) 


151 


161 


I7| 


19) 


(9) 


CO) 


All returns, total 


19,282,873 

1 ,460,234 


176,146,766 


19,225,721 


175,603,348 

812,004 


6,516.042 

397,206 


543.418 

32,737 


19,242,866 


52,869,375 

1,976,851 


13,705,330 

451,501 


26,686.380 

875,169 


Under $1,000 


844,741 


1,403,082 


1,454,518 


$1,000 under $2,000 


1,851,725 


2,763,222 


1,851,725 


2,725,325 


460074 


37,897 


1,846,010 


3,646.895 


642,960 


1,248,514 


$2,000 under $3 000 


1,691,699 


4,209,459 


1,691,699 


4,171,050 


505,795 


38,409 


1,688,842 


4.512948 


665,821 


1,295,579 


$3,000 under $4,000 


1,477,379 


5,148,664 


1,477,379 


5,107,111 


485,792 


41,552 


1,474,522 


4.420.279 


657,248 


1,279,147 


$4,000 under $5,000 


1,237,341 


5,533,474 


1,237,341 


5,507,947 


365,773 


25,527 


1,231,626 


3.692.248 


714,400 


1,387,708 


$5,000 under $6,000 


1,071,600 


5,887,876 


1,071,600 


5,859,926 


354,342 


27,950 


1,071,600 


3.214.800 


682,966 


1,331,784 


$6,000 under $7,000 


860,138 


5,562,301 


860,138 


5,541,515 


257,184 


20,786 


857,280 


2.571.840 


657,248 


1.279,147 


$7,000 under $8,000 


860,138 


6,437,250 


860,138 


6,419,464 


240,038 


17,786 


857,280 


2,567,897 


720,115 


1,401,196 


$8,000 under $9,000 


837,277 


7,110,463 


837,277 


7,096,741 


240,038 


13,722 


837,277 


2,510,516 


768,694 


1 ,498,81 1 


$9,000 under $10,000 


780,125 


7,422,067 


780,125 


7,407.308 


248,611 


14,760 


780,125 


2,339,060 


717,258 


1.398,509 


$10,000 under $11,000 


685,824 


7,181,895 


685,824 


7,163,417 


214,320 


18,477 


682,966 


2,048,899 


645,818 


1.256.744 


$11,000 under $12,000 


611,526 


7,040,701 


611,526 


7,025,830 


208,605 


14,871 


611,526 


1,831950 


591 ,523 


1,153,184 


$12,000 under $13,000 


637,245 


7,957,870 


637,245 


7,944,148 


191,459 


13,722 


637,245 


1,907 791 


622,957 


1,214,337 


$13,000 under $14,000 


648,675 


8,734,852 


648,675 


8,714,268 


262,899 


20,583 


648,675 


1,946,026 


634,387 


1,237,055 


$14,000 under $15,000 


557,232 


8,058,992 


557,232 


8,039,015 


214 320 


19,977 


557,232 


1,669 067 


542,944 


1 ,058,455 


$15,000 under $16,000 


508,653 


7,872,494 


508,653 


7,856,851 


194,317 


15,643 


502,938 


1,507 498 


502 938 


975,385 


$16,000 under $17,000 


402.922 


6.660,434 


402,922 


6,638,285 


185,744 


22,149 


400,064 


1,198,878 


391,491 


760,665 


$17,000 under $18,000 


442.928 


7,760,136 


442,928 


7,742,736 


194,317 


17,400 


442,928 


1,328,784 


442,928 


863,710 


$18,000 under $19,000 


300.048 


5,550,356 


300,048 


5,539,186 


1 1 1 ,446 


11,170 


300,048 


900,144 


297,190 


579,521 


$19,000 under $20,000 


334,339 


6,516,728 


334,339 


6,505,829 


120,019 


10,899 


334,339 


1,003,018 


334.339 


651961 


$20,000 under $25,000 


1,154,470 


25,758,701 


1,154,470 


25,704,738 


560,090 


53,963 


1.154,470 


3,462,097 


1,151,613 


2.245,502 


$25,000 under $30,000 


527,297 


14,326,004 


527,297 


14,298,024 


283,747 


27,980 


527.297 


1,580,803 


524,932 


1.023.500 


$30,000 under $40,000 


314,486 


10,495,601 


314,486 


10,474,906 


196,258 


20,695 


314.486 


942,372 


314,486 


613,130 


$40,000 or mote 


29,572 


1,312,487 


29,572 


1,307,724 


23,646 


4,762 


29.572 


88,717 


29,572 


57,666 


Taxable returns, total 


13,919,157 

191,459 


164,748,331 

153,807 


13,919,157 

191,459 


164,256,833 

139,299 


5,870,224 

191,459 


491,498 


13,893,439 

191.459 


40,387,169 

140,843 


10,616,265 


20,676.133 


Under $1,000 


14,508 


$1,000 under $2,000 


382,918 


560,687 


382,918 


526,753 


382,918 


33,934 


382.918 


526,753 


— 


_ 


$2,000 under $3,000 


394,349 


1,001,735 


394,349 


972,233 


391,491 


29,502 


394.349 


971,930 


— 


— 


$3,000 under $4,000 


822.989 


2,855,731 


822,989 


2,823,852 


362,915 


31,879 


820.131 


2,457,107 


•2,858 


•3,086 


$4,000 under $5,000 


562,947 


2,529,165 


562,947 


2,514,785 


240,038 


14,379 


557.232 


1 ,670 382 


40 006 


72,783 


$5,000 under $6,000 


1,071,600 


5,887,876 


1,071,600 


5,859,926 


354,342 


27,950 


1.071.600 


3.214,800 


682,966 


1.331.784 


$6,000 under $7,000 


860,138 


5.562,301 


860,138 


5,541,515 


257,184 


20,786 


857.280 


2.571,840 


657,248 


1.279,147 


$7,000 under $8,000 


860,138 


6.437.250 


860,138 


6,419,464 


240,038 


17,786 


857.280 


2,567,897 


720 115 


1,401.196 


$8,000 under $9,000 


837,277 


7,110,463 


837,277 


7,096,741 


240,038 


13,722 


837.277 


2,510,516 


768,694 


1,498.811 


$9,000 under $10,000 


780,125 


7.422,067 


780.125 


7,407,308 


248,611 


14,760 


780.125 


2,339,060 


717,258 


1,398,509 


$10,000 under $11,000 


685,824 


7.181.895 


685.824 


7,163,417 


214,320 


18.477 


682.966 


2,048,899 


645,818 


1,256,744 


$11,000 under $12,000 


611,526 


7.040.701 


611.526 


7,025,830 


208,605 


14,871 


611.526 


1,831,950 


591 523 


1,153.184 


$12,000 under $13,000 


637,245 


7.957.870 


637.245 


7,944,148 


191,459 


13,722 


637.245 


1,907,791 


622,957 


1.214.337 


$13,000 under $14,000 


648,675 


8,734,852 


648,675 


8,714,268 


262,899 


20.583 


648.675 


1,946,026 


634.387 


1,237,055 


$14,000 under $15,000 


557,232 


8,058,992 


557,232 


8,039,015 


214,320 


19.977 


557.232 


1 ,669,067 


542,944 


1,058,455 


$15,000 under $16,000 


508,653 


7,872,494 


508,653 


7,856,851 


194,317 


15,643 


502.938 


1,507,498 


502 938 


975,385 


$16,000 under $17,000 


402,922 


6,660,434 


402,922 


6,638,285 


185,744 


22,149 


400.064 


1,198,878 


391.491 


760,665 


$17,000 under $18,000 


442,928 


7,760,136 


442,928 


7,742.736 


194,317 


17,400 


442.928 


1,328,784 


442.928 


863,710 


$18,000 under $19,000 


300,048 


5,550.356 


300,048 


5.539.186 


1 1 1 ,446 


11,170 


300.048 


900,144 


297.190 


579,521 


$19,000 under $20,000 


334,339 


6,516,728 


334,339 


6.505.829 


120,019 


10,899 


334.339 


1,003,018 


334,339 


651,961 


$20,000 under $25,000 


1,154,470 


25,758,701 


1,154,470 


25,704,738 


560,090 


53.963 


1.154.470 


3,462,097 


1,151 613 


2,245,502 


$25,000 under $30,000 


527,297 


14,326,004 


527,297 


14,298,024 


283,747 


27,980 


527,297 


1,580,803 


524,932 


1 ,023,500 


$30,000 under $40,000 


314,486 


10,495 601 


314,486 


10,474,906 


196,258 


20 695 


314,486 


942,372 


314 486 


613,130 


$40,000 or more 


29,572 


1,312,487 


29,572 


1 307,724 


23,646 


4,762 


29,572 


88,717 


29,572 


57,666 


Nontaxable returns, total 


5,363.715 


11.398,435 


5,306,563 


11.346,515 


645,818 


51,920 


5,349,427 


12,482,205 


3,089,066 


6,010.247 





Foolnole(s) at end of table 



Individual Returns/1988 



41 



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

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





Taxable 


income 


Total income lax 


Income tax 


Mitnrieid 


Overpayment 


refunded 


Tax due at time of filing 


Size of adjusted gross income 


Number of 
relurns 


Amount 


Number of 
returns 


Amount 


Number ol 
relurns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


114) 


115) 


(16) 


(17) 


(18) 


(191 


(20) 


All returns, totsi 


13,933,445 

191,459 


103,690,327 

12,965 


13,919,157 

191,459 


16,421,190 

1.995 


18,728,498 

1,291,635 


21,969,217 

57,532 


17,417,283 

1,274,490 


5,807,720 

56,309 


1,548,889 

60,010 


259.693 


Under $1,000 


772 


$1,000 under $2,000 


394,349 


35,877 


382,918 


5,227 


1,728,848 


201,689 


1,720,275 


197,677 


65,725 


1,214 


$2,000 under $3,000 


397,206 


33,160 


394,349 


4,561 


1,605,971 


329,856 


1,603,114 


326,049 


40,006 


754 


$3,000 under $4,000 


822,989 


395.538 


822,989 


58,361 


1 ,405,939 


424,102 


1,380,221 


368,428 


65,725 


2,686 


$4,000 under $5,000 


562.947 


786.000 


562,947 


115,533 


1 ,208,765 


476,716 


1,137,325 


369,442 


88,586 


8,258 


$5,000 under $6,000 


1,071,600 


1,341.292 


1,071.600 


201,304 


1,048,739 


557,318 


960,154 


365,573 


111,446 


9,559 


$6,000 under $7,000 


860,138 


1.711,314 


860.138 


255,407 


845,850 


520.320 


785,840 


280,882 


74,298 


15,968 


$7,000 under $8,000 


860,138 


2,468,158 


860,138 


368,459 


851,565 


645,849 


762,979 


290,621 


88,586 


13,231 


$8,000 under $9,000 


837,277 


3,101,136 


837,277 


465,046 


822,989 


744,542 


765,837 


293,958 


68,582 


14,462 


$9,000 under $10,000 


780,125 


3,684,498 


780,125 


552,686 


771,552 


809,129 


702,970 


270.100 


77,155 


13.656 


$10,000 under $11,000 


685,824 


3,876,252 


685,824 


580,261 


682,966 


811,984 


628,672 


245.919 


54.294 


14.197 


$11,000under$12,000 


611,526 


4,055,566 


611,526 


607,917 


611,526 


828,275 


557,232 


225.922 


51.437 


5.564 


$12,000 under $13,000 


637,245 


4,835,742 


637.245 


724,930 


637,245 


933,226 


582,950 


217,738 


54.294 


9.442 


$13,000 under $14,000 


648,675 


5,551,771 


648.675 


832,930 


648,675 


1,042,047 


577,235 


221,824 


71.440 


12.708 


$14,000 under $15,000 


557,232 


5,331,470 


557,232 


799,419 


557,232 


990,347 


482,934 


200,055 


71.440 


9,127 


$15,000 under $16,000 


508,653 


5,389,611 


508,653 


806,409 


505,795 


994,773 


454,358 


197,606 


51.437 


9,241 


$16,000 under $17,000 


402,922 


4,700,892 


402,922 


704,098 


402,922 


844,529 


357,200 


151,587 


45.722 


11,156 


$17,000 under $18,000 


442,928 

300,048 
334,339 


5,567,642 

4,070,691 
4,861.749 


442,928 

300.048 
334.339 


835,231 

610,703 
729,402 


440,070 

300,048 
334,339 


997,914 

725,085 
879,298 


388,634 

262,899 
314,336 


174,985 

119,716 
151,416 


54.294 

28.576 
■20.003 


12,302 


$18,000 under $19,000 


5,335 


$19,000 under $20,000 


•1,520 


$20,000 under $25,000 


1,154,470 


20.051.102 


1,154.470 


3,070,626 


1,154,470 


3,674,654 


1,040,166 


630,198 


114.304 


26,170 


$25,000 under $30,000 


527.297 


11,721,701 


527.297 


2,058.952 


527,297 


2,311,178 


406,704 


276,597 


118.228 


24,372 


$30,000 under $40,000 


314,486 


8,940,099 


314.486 


1,773.652 


314,486 


1,905,545 


253,008 


161,272 


61,479 


29,380 


$40,000 Of more 


29,572 


1,166,103 


29.572 


258,081 


29,572 


263,308 


■17,750 


■13,845 


•11,823 


■8,619 


Taxable returns, total 


13,919,157 


103,685,029 


13,919,157 


16,421,190 


13,641,970 


21 ,037,956 


12,330,755 


4.876,460 


1,548,889 


259,693 


Under $1,000 


191,459 


12,965 


191,459 


1,995 


148,595 


7,373 


131,450 


6,150 


60,010 


772 


$1,000 under $2,000 


382,918 


33,934 


382,918 


5,227 


322,909 


35,194 


314,336 


31,182 


65,725 


1,214 


$2,000 under $3,000 


394,349 


29,805 


394.349 


4,561 


354,342 


68,551 


351,485 


64,745 


40,006 


754 


$3,000 under $4,000 


822,989 


395,538 


822.989 


58,361 


782,982 


233,232 


757,264 


177,557 


65,725 


2,686 


$4,000 under $5,000 


562,947 


786,000 


562.947 


115,533 


545,802 


214,286 


474,362 


107,011 


88,586 


8,258 


$5,000 under $6,000 


1,071,600 


1,341.292 


1,071,600 


201,304 


1,048.739 


557,318 


960,154 


365,573 


111.446 


9,559 


$6,000 under $7,000 


860,138 


1.711.314 


860,138 


255,407 


845,850 


520,320 


785,840 


280,882 


74.298 


15,968 


$7,000 under $8,000 


860,138 


2,468,158 


860,138 


368,459 


851,565 


645,849 


762,979 


290,621 


88.586 


13,231 


$8,000 under $9,000 


837,277 


3,101,136 


837,277 


465.046 


822,989 


744,542 


765,837 


293,958 


68.582 


14,462 


$9,000 under $10,000 


780,125 


3,684,498 


780,125 


552.686 


771,552 


809,129 


702.970 


270,100 


77.155 


13,656 


$10,000 under $11,000 


685,824 


3,876,252 


685,824 


580.261 


682.966 


811,984 


528.672 


245,919 


54,294 


14.197 


$11,000 under $12,000 


611,526 


4,055,566 


611,526 


607.917 


611.526 


828,275 


557.232 


225.922 


51.437 


5.564 


$12,000 under $13,000 


637,245 


4,835,742 


637,245 


724,930 


637.245 


933,226 


582,950 


217.738 


54.294 


9,442 


$13,000 under $14,000 


648,675 


5,551,771 


648,575 


832,930 


648.675 


1,042,047 


577,235 


221 ,824 


71.440 


12,708 


$14,000 under $15,000 


557,232 


5,331,470 


557.232 


799,419 


557.232 


990,347 


482,934 


200,055 


71.440 


9,127 


$15,000 under $16,000 


508,653 


5,389,611 


508.653 


806,409 


505,795 


994,773 


454,358 


197,606 


51.437 


9,241 


$16,000 under $17,000 


402,922 


4,700,892 


402.922 


704,098 


402,922 


844,529 


357,200 


151,587 


45.722 


11,156 


$17,000 under $18,000 


442.928 


5.567,642 


442,928 


835,231 


440.070 


997,914 


388,634 


174,985 


54.294 


12.302 


$18,000 under $19,000 


300.048 


4,070,691 


300,048 


610,703 


300,048 


725,085 


262,899 


119,716 


28.576 


5.335 


$19,000 under $20,000 


334,339 


4,861,749 


334.339 


729,402 


334,339 


879,298 


314,336 


151,416 


■20.003 


•1,520 


$20,000 under $25,000 


1,154,470 


20,051,102 


1.154.470 


3,070,626 


1,154,470 


3,674,654 


1,040,166 


630,198 


114.304 


26,170 


$25,000 under $30,000 


527,297 


11,721,701 


527.297 


2.058.952 


527,297 


2,311,178 


406,704 


276,597 


118.228 


24,372 


$30,000 under $40,000 


314,486 


8,940,099 


314.486 


1,773,652 


314,486 


1,905,545 


253,008 


161,272 


61.479 


29,380 


$40,000 or more 


29,572 


1 , 1 66, 1 03 


29.572 


258,081 


29,572 


263,308 


•17,750 


■13,845 


• 1 1 ,823 


■8,619 


Nontaxable returns, total 


•14,288 


■5,298 


- 


- 


5,086,528 


931,260 


5,086,528 


931 ,260 


— 


— 



' Estimale shouicJ be used with caulion because Qt the small number ol sample returns on which it is basec] 
NOTE Delail may nol aM lo total because ol rounding 



42 



Individual Returns/1988 



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 ol 
returns 


Adiusled gross 
income 


Salaries 


and wages 


Taxable interest received 


Taji-e«emp 


interest 


Dividends 


Si;e of adjusted gross income 


Number ot 


Amount 


Number ot 


Amount 


Number of 


Amount 


Number ol 


Amount 








returns 




returns 




returns 




returns 






|1) 


(2) 


(3) 


(41 


(5) 


(61 


(7) 


(81 


(91 


(10) 


All returns, total 


19,066,165 


292,744,551 


18,497,503 


285,216,501 


7,004,600 


4.432,193 


66,540 


43,629 


1,153.469 


569,717 


Under $1,000 


685,808 


373,160 


322.909 


184,672 


280,045 


164.126 


•5,715 


•1,803 


54.294 


18,426 


$1,000 under $2,000 


768,694 


1,154,785 


671,536 


945,791 


277,187 


175,068 


•2,858 


•246 


60.010 


18,243 


$2,000 under $3,000 


714,400 


1,771,929 


648,675 


1.455,044 


257,184 


256,618 


- 


- 


42.864 


16.908 


$3,000 under $4,000 


668,678 


2.348.307 


634.387 


2.074.578 


194,317 


188 327 


— 


— 


37.149 


45.456 


$4,000 under $5,000 


682.966 


3.067.859 


657.248 


2.755.575 


171,456 


200,746 


- 


- 


34.291 


19.835 


$5,000 under $6,000 


634.387 


3.508.533 


625.814 


3.260,342 


148,595 


134,630 


— 


— 


•25.718 


•16.277 


$6,000 under $7,000 


800.147 


5.217.605 


783.002 


4,832,532 


202.890 


196 160 


_ 


_ 


34.291 


12.965 


$7,000 under $8,000 


788.698 


5.885.913 


774.410 


5,514,917 


131,450 


164418 


- 


- 


•22.861 


•12.219 


$8,000 under $9,000 


708,686 


6,037,645 


694.398 


5,631,412 


174,314 


180 032 


— 


— 


31.434 


20.526 


$9,000 under $10,000 


771,552 


7,319,328 


767.264 


6,904,976 


220,035 


205,030 


•2,858 


•100 


•25.718 


•40.524 


$10,000 under $11, 000 


742,976 


7,798,639 


742.976 


7,533,168 


182,886 


113,275 


•2,858 


•17,906 


34.291 


14.491 


$11,000 under $12,000 


671,536 


7,707,224 


668.678 


7,391,340 


171,456 


103,719 


•5715 


•2,012 


•17.146 


•37.917 


$12,000 under $13,000 


694,397 


8.675.045 


694,397 


8,444,920 


182,886 


77,721 


_ 


— 


•22.861 


•8.384 


$13,000 under $14,000 


754,406 


10.184.395 


751 ,549 


9,923,870 


208,605 


93,626 


•2,858 


•2,778 


40,006 


14.820 


$14,000 under $15,000 


671,536 


9.725.399 


668,678 


9.461,036 


231 466 


118.813 


— 


- 


37,149 


39.212 


$15,000 under $16,000 


705,827 


10,936,924 


705,827 


10.698,912 


205,747 


73.815 


•5,715 


•6,875 


•25,718 


•8.173 


$16,000 under $17,000 


560.090 


9,254,580 


560,090 


9,059,961 


191,459 


120.171 


— 


- 


37.149 


15.460 


$17,000 under $18,000 


582,950 


10,202.406 


580,093 


9.960,813 


205,747 


162 023 


•2858 


"4,418 


•25.718 


•18.051 


$18,000 under $19,000 


591,523 


10.932.306 


591.523 


10.746.133 


214,320 


90 997 


•5.715 


•380 


■25.718 


•5.715 


$19,000 under $20,000 


531,514 


10.362.512 


531.514 


10.187.641 


220,035 


108.957 


- 


- 


42.864 


21.944 


$20,000 under $25,000 


1,980,116 


44,048.228 


1,977.258 


43.408.899 


897,578 


451 600 


•5.715 


•137 


141.401 


49.288 


$25,000 under $30,000 


1.371.445 


37,496.843 


1.371.445 


37.173,248 


714,097 


242,067 


•2.365 


•31 


118.228 


27.881 


$30,000 under $40,000 


1.442.382 


49,146.684 


1 .442.382 


48.482.879 


853,606 


477,495 


•14 187 


•4,266 


134.780 


31.900 


$40,000 or more 


641,451 


29,588,301 


641.451 


29.183,842 


467,239 


332 757 


•7,125 


•2.678 


81.809 


55.104 


Taxable returns, total 


12,079,332 

228,608 
197,174 


242,595,057 


11,696,414 

•22,861 
120,019 


237,067,850 

•8,590 
127,726 


5,912,997 

217,178 
197,174 


3,675.189 

141,040 
141,540 


52,252 


32,204 


1,022,019 


481 ,843 


Under $1,000 


166 469 
283,706 


•2,858 


•246 


45.722 
48.579 


15.168 


$1,000 under $2,000 


16.194 


$2,000 under $3,000 


162,883 


395,586 


128,592 


213,657 


154,310 


167 112 


— 


— 


37,149 


11.582 


$3,000 under $4,000 


125,734 


440.310 


117,162 


332.152 


100,016 


71,877 


— 


- 


28,576 


34.706 


$4,000 under $5,000 


137,165 


622.694 


137,165 


548.216 


88.586 


64,270 


— 


- 


•14.288 


•7.221 


$5,000 under $6,000 


188,602 


1.044.336 


188,602 


923.831 


85.728 


57,303 


— 


— 


•17.146 


•14.474 


$6,000 under $7,000 


265,776 


1.749.947 


251.488 


1.540.451 


117162 


143,306 


_ 


_ 


•22.861 


•4.384 


$7,000 under $8,000 


237,181 


1.758.027 


228.608 


1 531.979 


85.728 


114,158 


_ 


- 


•20.003 


•12199 


$8,000 under $9,000 


265,757 


2,267.171 


254.326 


2.030.828 


105.731 


137,173 


— 


— 


•20.003 


•17.694 


$9,000 under $10,000 


300,048 


2.835.585 


291.475 


2.577.009 


142.880 


151,333 


•2,858 


•100 


•17.146 


•26.693 


$10,000 under $11,000 


308,621 


3.236.458 


308.621 


3,086,614 


108.589 


90.257 


•2.858 


•17.906 


•25.718 


•13.914 


$11,000 under $12,000 


245.754 


2.834.242 


242.896 


2,663.632 


105.731 


94.278 


•2.858 


•1.980 


•14.288 


•37.592 


$12,000 under $13,000 


348.627 


4.355.245 


348.627 


4,209.376 


134.307 


71.209 


_ 


_ 


•20,003 


•8.310 


$13,000 under $14,000 


425.782 


5.753.049 


422.925 


5.591,332 


142.880 


83 928 


— 


— 


•25,718 


•11.742 


$14,000 under $15,000 


468.646 


6.791.138 


465.789 


6.630.498 


182.886 


90.786 


— 


- 


31 ,434 


16.457 


$15,000 under $16,000 


614,384 


9.522.706 


614.384 


9.314.616 


202.890 


73.580 


•2.858 


•63 


•25.718 


•8.173 


$16,000 under $17,000 


494,365 


8.176.662 


494.365 


7.994.265 


174.314 


116.527 


— 


— 


37,149 


15.460 


$17,000 under $18,000 


537,229 


9.408.308 


534.371 


9.178.151 


202.890 


161.977 


•2.858 


•4.418 


•25,718 


•18.051 


$18,000 under $19,000 


585,808 


10.828.344 


585.808 


10.645.463 


214.320 


90.997 


•5.715 


•380 


•25.718 


•5.715 


$19,000 under $20,000 


517,226 


10,084,850 


517.226 


9.910.320 


217.178 


108.617 


— 


— 


42.864 


21.944 


$20,000 under $25,000 


1.968,685 


43,808,395 


1 .965,828 


43.169.067 


897.578 


451.600 


•5.715 


•137 


141.401 


49.288 


$25,000 under $30,000 


1,371,445 


37,496.843 


1.371.445 


37.173,248 


714.097 


242.067 


•2.365 


•31 


118.228 


27.881 


$30,000 under $40,000 


1,442,382 


49,146,684 


1.442,382 


48,482,879 


853.606 


477,495 


•14.187 


•4.266 


134.780 


31.900 


$40,000 or more 


641,451 
6,986,833 


29,588,301 
50,149,494 


641,451 
6,801,089 


29,183,842 
48,148,651 


467.239 
1,091,603 


332757 
757,004 


•7,125 
'14,288 


•2.678 
•11,425 


81,809 
131.450 


55.104 


Nontaxable returns, total 


87,874 







Foolnoteis) at end of table 



Individual Returns/1988 



43 



Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income- 
Continued 

(All ligures are estimates based on samples— money amounts are in ttiousands of dollars) 





Unemploymenl compensation 
in AGI 


Statutory adjustments 


Basic standard deduction 


Size of adjusted gross income 


Number of 
returns 


Amount 


Total 


Primary IRA payments 


Secondary IRA payments 


Number ol 
returns 






Numtwr of 
returns 


Amount 


Number of 
returns 


Amount 


Number oi 
returns 


Amount 


Amount 




(111 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


All returns, total 


2,402,651 


3,43S,8S8 


705,686 


912,748 


676,818 


838,364 


103,256 


69,817 


18.942,010 


76,604,753 


Under $1,000 


■11,430 


•5,935 








_ 


— 


_ 


577,235 


1,183,024 


$1,000 under $2,000 


28,576 


21.992 


•5,715 


•6.310 


•5,715 


•6,310 


— 


— 


768,694 


2,254,641 


$2,000 under $3,000 


54,294 


54.894 


•8,573 


•11,536 


•8,573 


•11,536 


— 


— 


705,827 


2,229,551 


$3,000 under $4,000 


45,722 


45.033 


•2,858 


•5,087 


•2,858 


•5,087 


- 


- 


662,963 


2.398.189 


$4,000 under $5,000 


85.728 


105.705 


•11,430 


•14,002 


• 1 1 ,430 


•14,002 


— 


— 


674,394 


2,548,839 


$5,000 under $6,000 


91.443 


122.217 


•14.288 


•24,933 


•14,288 


•23,218 


•2,858 


•1,715 


631,530 


2,465,820 


$6,000 under $7,000 


142,880 


177.777 


•5.715 


•1,829 


•5,715 


•1,829 


_ 


_ 


797,290 


3,175,766 


$7,000 under $8,000 


134,307 


197,217 


•2.858 


•2,858 


•2,858 


•2,858 


— 


- 


780,125 


3.154.447 


$8,000 under $9,000 


151,453 


211.642 


•8.573 


•5,967 


•8,573 


•5,967 


— 


— 


697,255 


2.774.677 


$9,000 under $10.000 


125.734 


195.414 


28.576 


26,616 


28,576 


26,616 


— 


- 


765,837 


3,063,747 


$10,000 under $11.000 


120.019 


173.353 


•20,003 


•35,649 


•20,003 


•34,934 


•2,858 


•714 


740,118 


3,065,919 


$11,000 under $12.000 


114,304 

94,301 
108,589 


193.422 

168.207 
170.081 


■20,003 

•17,146 
•11.430 


•19.174 

•24.187 
•18.003 


■20,003 

•17,146 
•11,430 


•19,174 
•24,187 
•18,003 


- 


- 


662,963 

691,539 
754,406 


2,779,416 


$12,000 under $13.000 


2,870,231 


$13,000 under $14.000 


3,122,214 


$14,000 under $15,000 


105,731 


142.208 


•25.718 


•35.871 


•25,718 


•34,157 


•2,858 


■1,715 


671 ,536 


2,738,152 


$15,000 under $16,000 


100,016 


182.629 


•17.146 


•26.604 


•17,146 


•26,604 


- 


— 


694,397 


2.856.857 


$16,000 under $17,000 


80,013 


88.323 


•20.003 


•29,333 


•20,003 


•27,433 


•2,858 


■1,900 


560,090 


2.343,632 


$17,000 under $18,000 


71,440 


99.313 


•25.718 


•37,795 


•25,718 


•37,080 


•2,858 


•714 


580,093 


2,502,858 


$18,000 under $19,000 


77,155 


117.499 


•22.861 


•28,039 


•22,861 


•28,039 


— 


— 


588,666 


2,452,792 


$19,000 under $20,000 


82,870 


107.283 


40.006 


63,313 


40,006 


59,741 


•5,715 


■3,572 


528,656 


2,186,064 


$20,000 under $25,000 


207,619 


304.284 


136.964 


165,843 


134,106 


158,677 


•9,951 


■5,665 


1,974,400 


8,528,845 


$25,000 under $30,000 


137,144 


178.122 


104.041 


124,475 


96,947 


112,300 


•16,552 


■9,354 


1,359.622 


6,125,913 


$30,000 under $40,000 


182,071 


293,111 


113.499 


138,700 


96,947 


116,083 


33,104 


22,371 


1 .432,923 


6,690.759 


$40,000 or more 


49,810 


83,224 


42.562 


66,626 


40,198 


44,529 


23,646 


22,097 


641.451 


3,092,500 


Taxable returns, total 


1 .579,662 


2,223,236 


651,392 


853,062 


622,524 


780,392 


100,398 


68,103 


12,000.899 


47.199,962 


Under $1,000 


•2,858 


•1,572 










„ 


_ 


228.608 


115,453 


$1,000 under $2,000 


•5,715 


•4,555 


•5.715 


•6,310 


•5,715 


•6.310 


— 


— 


197.174 


169,218 


$2,000 under $3,000 


•5,715 


•3,235 


— 


— 


— 


— 


— 


— 


162.883 


231,194 


$3,000 under $4,000 


•5,715 


•6,652 


•2.858 


•5,087 


•2,858 


•5,087 


— 


— 


125.734 


311,856 


$4,000 under $5,000 


■5.715 


•4,415 


•2.858 


• 1 ,429 


•2.858 


• 1 ,429 


— 


— 


134.307 


384,836 


$5,000 under $6,000 


45.722 


60,158 


•5.715 


• 1 1 ,430 


•5.715 


•11,430 





_ 


185.744 


545,399 


$6,000 under $7,000 


57,152 


63,350 


•2.858 


• 1 ,543 


•2.858 


•1,543 




_ 


265.776 


783.040 


$7,000 under $8,000 


51,437 


102,548 


•2.858 


•2,858 


•2,858 


•2,858 


— 


— 


231.466 


681.766 


$8,000 under $9,000 


71,440 


87,443 


•8.573 


•5,967 


•8,573 


•5,967 


— 


— 


260.042 


789.555 


$9,000 under $10,000 


65,725 


98,876 


•17.146 


•18,326 


•17,146 


•18,326 


— 


— 


297.190 


951,809 


$10,000 under $11,000 


51,437 


69,891 


•14.288 


•24.218 


•14,288 


•23,504 


•2,858 


•714 


305,763 


1,088,574 


$11,000 under $12,000 


42,864 


56.260 


•14,288 


•17.520 


•14,288 


•17,520 


- 


- 


240,038 


854,422 


$12,000 under $13,000 


57,152 


90,537 


•17.146 


•24.187 


•17,146 


•24,187 


- 


- 


345,770 


1.268.832 


$13,000 under $14,000 


68,582 


84,051 


• 1 1 .430 


•18.003 


•11,430 


•18,003 


— 


— 


425,782 


1.581.967 


$14,000 under $15,000 


82,870 


88,854 


•22.861 


•35,457 


•22,861 


•33,743 


•2,858 


•1,715 


468,646 


1,776.856 


$15,000 under $16,000 


88,586 


152,942 


•17.146 


•26,604 


•17,146 


•26,604 


— 


— 


602,954 


2.425.359 


$16,000 under $17,000 


74,298 


79,744 


•20.003 


•29,333 


•20,003 


•27,433 


•2,858 


• 1 ,900 


494,365 


2.033.868 


$17,000 under $18,000 


62.867 


87,923 


•25.718 


•37,795 


•25,718 


•37,080 


•2,858 


•714 


534,371 


2.282.822 


$18,000 under $19,000 


74,298 


114,207 


•22.861 


•28,039 


•22,861 


•28,039 


— 


— 


582,950 


2.424.216 


$19,000 under $20,000 


82,870 


107,283 


40.006 


63,313 


40,006 


59,741 


•5,715 


•3,572 


514,368 


2.118.053 


$20,000 under $25,000 


207,619 


304,284 


136.964 


165,843 


134,106 


158,677 


•9,951 


•5,665 


1,962,970 


8.471.693 


$25,000 under $30,000 


137,144 


178,122 


104.041 


124,475 


96,947 


112,300 


•16,552 


•9,354 


1,359,622 


6.125.913 


$30,000 under $40,000 


182,071 


293,111 


113.499 


138,700 


96,947 


116,083 


33,104 


22.371 


1,432,923 


6.690.759 


$40,000 or more 


49,810 


83,224 


42.562 


66,626 


40,198 


44,529 


23,646 


22.097 


641,451 


3.092.500 


Nontaxable returns, total 


822,989 


1,215,652 


54,294 


59,687 


54,294 


57,972 


•2,858 


•1,715 


6,941.111 


29.404.792 







Fooinoie(s) at end ot table 



44 



Individual Returns/1988 



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 m thousands ot dollars) 





















Earned income creoit used 


Size ot adiusied gross income 


Additional standard deduction 


Exemptions 


TaxaDIt 


income 


Ctiild care credit 


to ottset income tax 
before credits 




Number ot 
returns 


Amouni 


Number ot 
exemptions 


Amouni 


Number o( 
returns 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 




(21) 


(22) 


(231 


(24) 


(25) 


126) 


(27) 


(28) 


(29) 


(30) 


All ratums, total 


528,686 


42S.483 


44,863,394 


87,144,370 


13,876,762 


148,583,540 


2,492,295 


1,125,543 


2,614,704 


610,921 


Under $1,000 


•14.288 


•11.573 


580,093 


1,109,720 


231,466 


51,028 


— 


- 


_ 


_ 


$1,000 under $2,000 


•22.861 


•20.575 


1,074,458 


2,094,907 


197,174 


114,487 


— 


— 


— 


— 


$2,000 under $3,000 


•20.003 


•15.002 


994,445 


1,922,965 


168,598 


169,113 


- 


- 


— 


— 


$3,000 under $4,000 


31.434 


24.432 


1,125,894 


2,181,835 


131,450 


133,901 


— 


— 


— 


— 


$4,000 under $5,000 


•25.718 


•20,575 


1,320,211 


2,555,580 


142.880 


203,521 


— 


— 


— 


— 


$5,000 under $6,000 


31.434 


24.861 


1,251,629 


2,436,790 


188.602 


262,070 


— 


— 


- 


- 


$6,000 under $7,000 


45.741 


41.592 


1,700,291 


3,301,994 


282.922 


530,557 


•2,858 


•123 


• 1 1 .430 


•503 


$7,000 under $8,000 


40.006 


31.719 


1 ,828,864 


3,548,511 


245.754 


600,699 


•2,858 


•583 


•5.715 


•329 


$8,000 under $9,000 


28.576 


20.575 


1,634,549 


3,151,880 


377.203 


1 ,005,489 


31,434 


3,612 


77.155 


6.361 


$9,000 under $10,000 


40,006 


36.006 


1,794,573 


3,474,242 


491,507 


1.373.551 


68.582 


13.665 


131.450 


22.827 


$10,000 under $11,000 


34.291 


31.719 


1,674.554 


3,259,607 


574,378 


1.750.303 


120.019 


32.174 


171.456 


39.035 


$11,000 under $12,000 


•20.003 


•17,146 


1,717,418 


3.326,018 


548,659 


1.860.778 


102.874 


30.162 


237.181 


60.307 


$12,000 under $13,000 


•20,003 


•15,002 


1,674,554 


3,259,693 


620.099 


2.667.947 


122.877 


49.559 


274.330 


83.728 


$13,000 under $14,000 


•20,003 


•14,145 


1,837,437 


3,582,430 


688.682 


3.570.686 


151.453 


66.468 


345.770 


119.573 


$14,000 under $15,000 


•8,573 


•9,001 


1 ,631 ,690 


3,180,937 


634.387 


3.843.529 


134.307 


55 695 


288,618 


95.252 


$15,000 under $16,000 


•8,573 


•7,716 


1,683,126 


3.249.177 


694.397 


4.839.834 


137.165 


58 764 


342,912 


96.927 


$16,000 under $17,000 


•11,430 


•9,001 


1,414.512 


2.757.298 


534.371 


4,202.595 


114.304 


57,463 


251.469 


47.876 


$17,000 under $18,000 


•17,146 


•12.002 


1,580.253 


3.069.662 


574.378 


4.637.565 


134.307 


64 387 


322.909 


33.711 


$18,000 under $19,000 


•8,573 


•6.430 


1.454.518 


2.833.396 


588.666 


5.646.898 


105.731 


47,053 


154.310 


4.492 


$19,000 under $20,000 


■8,573 


•7.716 


1.314.496 


2.558.295 


528.656 


5.614.095 


91.443 


52,891 


— 


— 


$20,000 under $25,000 


37,149 


26,147 


5,376.715 


10.465.877 


1.977.258 


25.033.385 


462.438 


254.172 


— 


— 


$25,000 under $30,000 


•18,916 


■13,478 


3,993,742 


7,757.081 


1.371.445 


23.600.371 


293.205 


144.827 


— 


— 


$30,000 under $40,000 


•9,458 


•8,512 


4,291,676 


8,335,476 


1.442.382 


34,109.892 


295.570 


141.098 


— 


— 


$40,000 or more 


•5,927 


•3.556 


1,913,697 


3,730,999 


641,451 


22.761,246 


120,870 


52 847 


- 


- 


Taxable returns, total 


302,935 


238,166 


26,023,235 


50,556,942 


12,079,332 


144,594,799 


1,709,313 


820,069 


1,325,926 


329,690 


Under $1,000 










228.608 


51,017 










$1,000 under $2,000 


— 


— 


— 


— 


197.174 


114,487 


— 


— 


— 


— 


$2,000 under $3,000 


— 


- 


— 


— 


162.883 


164,392 


— 


- 


— 


— 


$3,000 under $4,000 


— 


— 


— 


— 


125.734 


128,455 


— 


— 


— 


— 


$4,000 under $5,000 


_ 


— 


•22,861 


•41,950 


137.165 


195,908 


— 


- 


— 


— 


$5,000 under $6,000 


- 


- 


122.877 


236.866 


188.602 


262,070 


- 


- 


- 


— 


$6,000 under $7,000 


25.738 


19,303 


217.197 


423.534 


265,776 


524.070 


— 


_ 


— 


— 


$7,000 under $8,000 


•17.146 


•12,859 


248.611 


479,420 


237.181 


583.982 


— 


— 


— 


— 


$8,000 under $9,000 


•20.003 


•15,002 


285.760 


546.830 


265.757 


915.784 


— 


— 


— 


— 


$9,000 under $10,000 


•20.003 


■15,002 


382,918 


741,433 


300.048 


1.127.340 


•5,715 


•903 


— 


— 


$10,000 under $11, 000 


28.576 


27,862 


425,782 


824,932 


308.521 


1.295.090 


•5,715 


•3.066 


— 


— 


$11. 000 under $12,000 


•20.003 


■17.146 


371,488 


711.971 


245.754 


1.250.703 


•2,858 


•1.109 


- 


- 


$12,000 under $13,000 


•17.146 


•13.288 


540,086 


1.047.482 


348.627 


2.024.501 


•11,430 


•6.881 


54.294 


29.813 


$13,000 under $14,000 


•20.003 


•14.145 


697,254 


1,359.075 


425.782 


2.797.862 


•20,003 


•5.358 


128,592 


64.690 


$14,000 under $15,000 


•8.573 


■9.001 


851,565 


1 ,659,694 


468.646 


3.345.587 


37,149 


13.288 


157,168 


62.941 


$15,000 under $16,000 


•8.573 


■7.716 


1.274,490 


2,452,335 


614,384 


4.636.439 


88,586 


35.814 


291 ,475 


89.386 


$16,000 under $17,000 


•11.430 


■9.001 


1 ,083,030 


2 110,909 


494,365 


4.022,884 


82,870 


32,671 


234,323 


45.756 


$17,000 under $18,000 


•17,146 


■12.002 


1,334,499 


2,590,443 


537.229 


4,521,898 


108,589 


48,131 


305,763 


32.611 


$18,000 under $19,000 


•8,573 


■6.430 


1,420.227 


2.766.528 


585.808 


5,631,169 


102,874 


44,684 


154.310 


4.492 


$19,000 under $20,000 


•8,573 


■7.716 


1.243.056 


2.418.987 


517.226 


5.540.095 


80,013 


41,792 


— 


— 


$20,000 under $25,000 


37,149 


26.147 


5.302,418 


10.320.997 


1,968.685 


24.989.558 


453,865 


247.599 


— 


— 


$25,000 under $30,000 


•18,916 


•13.478 


3,993.742 


7.757.081 


1.371.445 


23,600.371 


293.205 


144.827 


— 


— 


$30,000 under $40,000 


•9,458 


•8.512 


4,291.676 


8.335.476 


1,442.382 


34,109,892 


295.570 


141.098 


— 


— 


$40,000 or more 


•5,927 


•3,556 


1,913,697 


3,730,999 


641.451 


22,761,246 


120,870 


52.847 


— 


- 


Nontaxable returns, total 


225,750 


190,316 


18.840.159 


36,587.428 


1,797,430 


3.988.741 


782,982 


305.475 


1 ,288,778 


281,231 







Fooinoie(s) ai end of table 



Individual Returns/1988 



45 



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 ttnousands of dollars) 





Income tax alter credits 


Income lax wittiheld 


Overpayment refunded 


Tax due at time of filing 


Size ol adiusled gross income 


Numtjer of 
returns 


AmounI 


Number ot 
returns 


Amount 


Numtjer ot 
returns 


Amount 


NumlMr of 
returns 


Amount 




(311 


(321 


(33) 


(341 


(35) 


(36) 


(37) 


(38) 


All returns, total 


12,079,332 


21,574,333 


17,700,232 


31,282,719 


16,556,473 


13.324,092 


2,167,273 


593,951 


Under $1,000 


228,608 


7.684 


231.466 


8,679 


277,187 


21,269 


225.750 


7,427 


$1,000 under $2,000 


197,174 


18,392 


574.378 


60,473 


600.096 


120,431 


131,450 


15,380 


$2,000 under $3,000 


162,883 


25.818 


582.950 


94,695 


568,662 


173,899 


100,016 


18,974 


$3,000 under $4,000 , , 


125,734 


21.735 


548.659 


125,474 


562,947 


248,931 


54,294 


11,985 


$4,000 under $5,000 


137,165 


28.190 


574.378 


175.840 


600,096 


350,490 


40,006 


8,090 


$5,000 under $6,000 , , , 


188,602 


37.963 


542.944 


188,853 


565,805 


418,284 


42,864 


6,424 


$6,000 under $7,000 


265,776 


78.626 


728.707 


334,678 


728,707 


604,845 


54,294 


7,584 


$7,000 under $8,000 


237,181 


84.485 


734,403 


369,185 


731,546 


683,012 


51,437 


7,070 


$8,000 under $9,000 


265,757 


133.661 


631,531 


388,931 


642,961 


589,483 


57.152 


16,717 


$9,000 under $10,000 


300,048 


165,924 


728,688 


530,885 


694,397 


724,942 


71 ,440 


15,140 


$10,000 under $11,000 , , , 


308,621 


189.547 


720,115 


596,150 


682,966 


716,998 


60.010 


13.342 


$11, 000 under $12,000 


245.754 


183,401 


648,675 


613,387 


622,957 


671,242 


45,722 


12,871 


$12,000 under $13,000 


348,627 


264,762 


674,394 


733.446 


634,387 


638,754 


60,010 


17,111 


$13,000 under $14,000 


425,782 


349.059 


740,118 


894,020 


714,400 


671,087 


37,149 


16,488 


$14,000 under $15,000 


468,646 


425.031 


665,821 


917,138 


614,384 


557,038 


57,152 


13,799 


$15,000 under $16,000 


614.384 


563.822 


700,112 


1.056,983 


651 ,533 


525,698 


51.437 


12,602 


$16,000 under $17,000 


494,365 


525,001 


557,232 


875,440 


514,368 


371,259 


45.722 


8.636 


$17,000 under $18,000 


537.229 


595.278 


574,378 


996,794 


551,517 


413,660 


31.434 


7,718 


$18,000 under $19,000 


585,808 


794,741 


591,523 


1,103,691 


511,510 


330,264 


77.155 


21.095 


$19,000 under $20,000 


517,226 


787,826 


528,656 


1,121,739 


468,646 


350,439 


62,867 


16,526 


$20,000 under $25,000 


1,968.685 


3,517,930 


1,965,828 


4,862,620 


1,761,066 


1,412,913 


213,334 


68,224 


$25,000 under $30,000 


1,371,445 


3,540,640 


1,371,445 


4,478,193 


1,156,270 


1 ,006,823 


212,810 


69,270 


$30,000 under $40,000 


1,442,382 


5,278.046 


1,442,382 


6,402,701 


1,239,029 


1,203,712 


203,352 


79,057 


$40,000 or more 


641,451 


3,956,770 


641,451 


4,352,725 


461 034 


518,617 


180,417 


122,423 


Taxable returns, total 


12,079,332 


21,574,333 


11,507,812 


28,187,237 


9,895,406 


7,207,096 


2,167,273 


593,951 


Under $1,000 


228,608 


7,684 


•11,430 


•366 


•2.858 


•109 


225,750 


7.427 


$1 ,000 under $2,000 


197,174 


18,392 


94,301 


8,070 


65,725 


5,058 


131,450 


15.380 


$2,000 under $3,000 


162,883 


25,818 


114,304 


15,597 


62,867 


8,753 


100,016 


18.974 


$3,000 under $4,000 


125.734 


21,735 


102,874 


22,858 


71,440 


13,108 


54,294 


11,985 


$4,000 under $5,000 


137,165 


28,190 


105,731 


45,136 


94,301 


25,035 


40,006 


8,090 


$5,000 under $6,000 


188.602 


37,963 


177,171 


79,456 


145.738 


47.916 


42,864 


6,424 


$6,000 under $7,000 


265.776 


78,626 


248,630 


148,043 


211.482 


77,001 


54.294 


7.584 


$7,000 under $8,000 


237,181 


84,485 


220,035 


142,143 


185.744 


64,727 


51,437 


7,070 


$8,000 under $9,000 


265,757 


133.661 


242.896 


195,097 


208.605 


78,153 


57.152 


16,717 


$9,000 under $10,000 


300,048 


165.924 


282.902 


249,680 


228,608 


98,896 


71,440 


15,140 


$10,000 under $11,000 


308,621 


189.547 


302,906 


299,248 


248,611 


123.043 


60.010 


13,342 


$11,000 under $12,000 


245,754 


183.401 


240,038 


267,586 


200,032 


97,056 


45.722 


12,871 


$12,000 under $13,000 


348,627 


264.762 


337,197 


413,195 


288,618 


166,544 


60.010 


17,111 


$13,000 under $14,000 


425,782 


349.059 


420,067 


581 ,404 


388,634 


248,834 


37.149 


16,488 


$14,000 under $15,000 


468,646 


425,031 


462,931 


705,270 


411,494 


294,038 


57.152 


13,799 


$15,000 under $16,000 


614,384 


563,822 


608,669 


953,753 


560,090 


402,533 


51.437 


12.602 


$16,000 under $17,000 


494,365 


525,001 


491,507 


814,367 


448,643 


298,002 


45.722 


8.636 


$17,000 under $18,000 


537,229 


595,278 


534,371 


960,962 


505.795 


373,403 


31 ,434 


7.718 


$18,000 under $19,000 


585.808 


794,741 


585,808 


1,099,813 


505.795 


326,166 


77,155 


21,095 


$19,000 under $20,000 


517,226 


787,826 


514,368 


1,098,710 


454.358 


327,410 


62,867 


16,526 


$20,000 under $25,000 


1,968,685 


3,517,930 


1,954.397 


4,852,867 


1 ,749,636 


1,403,160 


213,334 


68,224 


$25,000 under $30,000 


1,371,445 


3.540.640 


1,371.445 


4,478,193 


1,156,270 


1,006,823 


212,810 


69,270 


$30,000 under $40,000 


1,442,382 


5,278.046 


1,442.382 


6,402,701 


1 ,239,029 


1,203,712 


203,352 


79,057 


$40,000 or more 


641,451 


3,956.770 


641,451 


4,352.725 


461,034 


518,617 


180,417 


122,423 


Nontaxable returns, total 


- 


- 


6,192,420 


3,095,481 


6,661,067 


6,116,996 


- 


- 



■ Esiimaie should be used with caution because of Ihe small number ol sample returns on which <\ is based 
NOTE Detail may nol add lo lolal because of rounding 



46 



Individual Returns/1988 



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 ot dollars) 





Number ol 
returns 


■^~ 


Adiusted 


= 


Salaries and wages 


Taxable interest received 


Tax-exempt interest 


Size ot adjusled gross locome 


gross 
income 


Number ot 
returns 


Amount 


NumlDet ol 
returns 


Amount 


Number ot 
returns 


Amount 




(1) 


|2| 


(3) 


l«) 


(5) 


(61 


CI 


(8) 


Total 


31,902,985 


1,887,493,616 


28,285,668 


1,366,089,724 


27.980.391 


98,252,582 


2,227,227 


25.872,928 


Under $5,000 


198,243 


620746 


91 647 


820 411 


167 040 


467 473 


•13 585 


•36,516 


$5,000 under $10,000 


697,541 


5,367,434 


315,900 


3,048,293 


548,672 


1,843.454 


26,948 


211,096 


$10,000 under $15,000 


1,183.483 


15,173.655 


666,627 


7.371,937 


998,819 


2,837,266 


70.775 


449,756 


$15 000 under $20 000 


1,681,798 


29,646.235 


1,294,276 


20,676,350 


1,257,636 


2494,721 


64.692 


462,038 


$20,000 under $25,000 


2 119,585 


47,767,794 


1,797,544 


37,265,349 


1,670,723 


2,955,178 


76.746 


393678 


$25 000 under $30,000 


2,459,551 


67,723,464 


2,231,134 


56.322,165 


1,962,029 


2,893,291 


95.843 


330,324 


$30,000 under $35,000 


2,947,186 


95.816,097 


2,723,837 


81,740,323 


2,447 239 


4,166.668 


126.761 


775 146 


$35,000 under $40 000 


3,054 690 


114,766,913 


2,867,611 


98,874.401 


2,635,228 


3 908.741 


114,019 


686 438 


$40,000 under $45 000 


2,937,946 


124,773,339 


2,785,420 


108,927,697 


2,674,317 


4 004.288 


112,538 


445226 


$45,000 under $50 000 


2.586,666 


122,787,727 


2,464.516 


108,123,748 


2.299.361 


3 726.475 


103,735 


794 552 


$50,000 under $55 000 


2,156,257 


113,132,331 


2.033,431 


97,636.575 


1,978,167 


3,826270 


106,400 


504,566 


$55,000 under $60 000 


1,773,212 


101,801,516 


1.676.870 


87,737,475 


1,640,606 


3.339.426 


99,207 


407 163 


$60,000 under $75,000 


3,438,303 


229,054,510 


3.226,339 


194,171,176 


3,251,028 


7.718,004 


263.280 


2 206,063 


$75,000 under $100,000 


2,280,238 


194,046,957 


2.081,853 


151,333.587 


2,203,969 


9.300,303 


295.218 


2056 525 


$100,000 under $200,000 


1.682.932 


223,762,767 


1.452,051 


144,747,421 


1 ,645,820 


14,503,860 


382.511 


4 805,406 


$200,000 under $500,000 


531,688 


157,100,092 


440,421 


86,914.839 


526,548 


11,268,684 


186,703 


4,697 763 


$500,000 under $1,000,000 


112,433 


76.261,117 


94,771 


35.193.489 


112,075 


6,026,300 


53,608 


2 708 710 




61,231 


167.990,942 


51,520 


45.185.489 


61,116 


12,973,192 


34,659 


3,902,961 


Total taxable returns 


30,370,549 


1,866,784,070 


27,467 039 


1,353 880,620 


26 709 283 


93 107,392 


2 143 037 


25 143 316 


Total noniaxabie returns 


1,532 436 


20 709 546 


818,629 


12209,104 


1,271 109 


5 145 190 


84 189 


729612 


Size ol adjusted gross income 


Dividends 


State income tax refunds 


Alimony received 


Business or prolession 
net income less loss 


Number ot 
returns 


Amounl 


Number ol 
returns 


Amount 


Number ol 
returns 


Amoun) 


Number ot 
returns 


Amounl 




(9) 


(10) 


111) 


1121 


(13) 


(11) 


115) 


(16) 


Total 


11,884,111 


54,903,150 


15,921,502 


9,961,864 


224,538 


1,836,587 


6,523,370 


92,819,128 


Under $5,000 


67,825 


101,064 


54,774 


32,760 


_ 


- 


94,498 


-165,144 


$5,000 under $10,000 


207,944 


498,516 


149,845 


50,846 


•15.679 


•83,028 


164,040 


562,576 


$10,000 under $15,000 


346,784 


841,448 


352,860 


126,532 


•16.679 


•62,899 


304,848 


1,802.180 


$15,000 under $20,000 


433,980 


1,171,213 


690,190 


225,789 


30.701 


137,249 


386,326 


2,523 118 


$20,000 under $25,000 


502,975 


1 037,618 


963,502 


306,616 


•24,492 


•121,730 


476.416 


3,201,749 


$25,000 under $30,000 


576.666 


1,039,131 


1,257,672 


498,807 


•17,346 


•138.015 


493.300 


3,526.738 


$30,000 under $36,000 


820,008 


1,576,269 


1 ,589,325 


563,669 


28.376 


177,089 


546.040 


3,255,900 


$35,000 under $40,000 


924.046 


1,708,646 


1,671,683 


653.508 


22,076 


260,677 


535.843 


3.964 788 


$40,000 under $45,000 


975.106 


1.317,908 


1 .604.942 


639.538 


•18.330 


•151,038 


535,776 


3,705.981 


$45,000 under $50,000 


848.830 


1.322.859 


1.411,941 


697,087 


•13,395 


•78,682 


439,911 


3,699,788 


$50,000 under $56,000 


800.978 


1.436.775 


1,163,883 


516,676 


•6.652 


•35,412 


364 784 


3,843,067 


$55,000 under $60,000 


752.696 


1.649,128 


933,887 


462,663 


•3.359 


•77,530 


336,842 


4,187,332 


$60,000 under $76,000 


1,604,881 


4,132.367 


1 ,783.543 


935,246 


9,603 


76.099 


621,687 


8,979.972 


$75,000 under $100,000 


1,314.345 


4,835.450 


1,118.690 


885,598 


10,759 


237.490 


534,960 


12 903 448 


$100,000 under $200,000 


1,137.480 


8,329,762 


812.908 


1,161,562 


6,195 


154.391 


485.867 


19,423,210 


$200,000 under $500,000 


417,649 


7,730,637 


264.392 


905,708 


1,492 


35.287 


161,086 


10,256 779 


$500,000 under $1 000.000 


96,458 


4,338,147 


60,786 


473,005 


227 


4.752 


32,513 


3,097 353 


$1 ,000,000 or more 


66,461 


11,836,232 


36,679 


928,356 


176 


5.219 


18,632 


4,050.295 


Total taxable returns 


11,396,131 


53,287,826 


15.450.672 


9,703,200 


210.083 


1,764,981 


6,979,900 


90,601.300 


Total nontaxable returns 


487,980 


1,616,324 


470,830 


258,664 


•14,455 


•81,606 


543,470 


2,217,828 


Size ot adjusted gross income 


Sales ot caoilal assets 
net gain less loss in AGI 


Sales ot properly otrier itian capilal 
assets net gam less loss 


Total taxable IRA distributions 


Pensions and annuities in AGI 


Number ot 
returns 


Amount 


Number ot 
returns 


Amounl 


Number ot 
returns 


Amount 


Number of 
returns 






|17) 


(18) 


(191 


120) 


(21) 


(22) 


123) 


|2J| 


Total 


8,048,764 

50,683 


127,438,186 

211,799 


983,278 

1 1 ,384 


2,337,554 

9,909 


1,199,039 


6,253.730 


6,054,913 


60,560,927 


Under $5,000 


•7,043 


•19,469 


22.631 


72,973 


$5,000 under $10,000 


161,494 


63,861 


13,944 


-77,877 


■9,890 


•83,047 


188,947 


890 545 


$10,000 under $15,000 


255.821 


147.768 


26,597 


20.464 


63,190 


252,152 


324.242 


2,019,257 


$15,000 under $20,000 


296.831 


274.320 


41,485 


55.581 


50,328 


147.216 


382.283 


2816,042 


$20,000 under $25,000 


378.699 


489,356 


55,353 


13,966 


80,607 


216,876 


397.357 


3 583,559 


$25,000 under $30,000 


362.934 


547.977 


56,725 


-24.864 


75399 


213,635 


397.982 


3,627,305 


$30,000 under $35,000 


526.423 


611.404 


48.439 


17.904 


92 669 


411,374 


443.048 


3833,025 


$35,000 under $40,000 


578.442 


1.192.776 


66.230 


53.544 


103,313 


288,642 


443 068 


4,017,908 


$40,000 under $46,000 


532.257 


717.970 


55.413 


61.101 


114.094 


435,677 


522.542 


4387 000 


$45,000 under $50,000 


494.989 


970.738 


44.576 


61.608 


102.671 


412,821 


443.455 


3,576,010 


$50,000 under $55,000 


451.021 


1.388.457 


41,720 


62,345 


87.154 


360,802 


429,736 


3,646,886 


$55,000 under $60,000 


447.803 


1 ,337.036 


40,615 


-10,562 


63,294 


255,194 


357.446 


2,740,454 


$60,000 under $75,000 


1 .003.793 


3,430.509 


108.612 


211,944 


164,935 


917,950 


719,492 


7,622,989 


$75,000 under $100,000 


955.416 


6.687,267 


103.731 


150,817 


88,645 


646,443 


509.419 


6,333,453 


$100,000 under $200,000 


1.003,511 


17,394,696 


138,266 


362,054 


70,356 


748,984 


346.961 


5,842,296 


$200,000 under $500,000 


404,120 


20,819,964 


86.857 


524,659 


19.680 


359,950 


91,579 


2427,725 


$500,000 under $1,000,000 


97.932 


15.338.025 


25.340 


279,278 


3.546 


151,690 


22.051 


1 ,082,680 


$1,000,000 or more 


56,696 


56,824,262 


17.992 


565,681 


2.226 


332,910 


12.673 


2040,821 


Total taxable returns 


7.659.352 


125.940,564 


939.039 


2.372,662 


1.155.843 


5,979,064 


5.723.749 


68,808,805 


Total nontaxable returns 


389,412 


1 497,623 


44,239 


-35,109 


43 196 


274665 


331,164 


1,762,122 



Footnoiets) al end ol lable 



Individual Returns/1988 



47 



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 triousands of dollars) 





Rent and Royalty 


Farm rental i 


come less loss 


Partnership and S Corporation 
net income less loss 


Size of adjusted gross Income 


Net income 


Net loss 


Number of 
returns 


Amount 


Number of 
returns 






Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


Total 


2,49S,70S 


20,190,966 


3,744,225 


24,058,821 


174,354 


756,906 


3,999,698 


66,733,395 


Under $5,000 


22,452 
74,966 


62,124 
191,057 


53,201 
91,784 


410,291 
644,016 


•666 
•11,726 


•39 
•20,458 


24,197 
58,377 


-322,016 


$5,000 under $10,000 


-209,746 


$10,000 under $15,000 


124,046 


467,457 


113,618 


749,959 


— 


— 


97.522 


96,223 


$15,000 under $20,000 


110,400 


504,623 


159,330 


829,077 


•5,715 


•26,973 


153.767 


-381,009 


$20,000 under $25,000 


117,272 


448,899 


204,848 


1,088,164 


•16,160 


•61,935 


163.598 


-326,376 


$25,000 under $30,000 


115,259 


316,774 


244,376 


1,203,519 


•13,028 


•60,478 


161.222 


73,428 


$30,000 under $35,000 


173,385 


402,162 


243,215 


1,331,393 


•7,491 


•11,081 


191,444 


84,645 


$35,000 under $40,000 


172,250 


784,698 


250,039 


1,163,823 


23,966 


9,214 


194,361 


-46,619 


$40,000 under $45,000 


168,649 


508,068 


242,787 


1,161,188 


•7,491 


•-6.587 


242,023 


509,952 


$45,000 under $50,000 


126,749 


502,024 


251,995 


1,329.867 


■5,282 


•12.467 


209,675 


316.415 


$50,000 under $55,000 


136,288 


628,047 


236,410 


1 .393.329 


12,356 


29.530 


182.638 


378.991 


$55,000 under $60,000 


107,243 


546,654 


205,814 


1,189,015 


15,384 


48.377 


175.056 


377.393 


$60,000 under $75,000 


269,757 


1,522,292 


430,181 


2,618,388 


17,647 


133.184 


430.709 


1 .896.658 


$75,000 under $100,000 


263.255 


2,068,618 


392,147 


2,821,727 


8,344 


44,411 


499.131 


2.927,237 


$100,000 under $200,000 


304.774 


3,895,830 


401,341 


2,916,281 


20,611 


176,194 


712,007 


10,836,328 


$200,000 under $500,000 


148.154 


3,578,165 


162,439 


1,785,169 


6,359 


104,228 


361,082 


13,553,407 


$500,000 under $1 ,000,000 


39,122 


1,653,207 


38.950 


706,302 


1,388 


6.985 


89,884 


8,618,395 


$1,000,000 or more 


24,686 


2,010,266 


21,750 


717,315 


742 


17.939 


53,005 


28,250,090 


Total taxable returns 


2,322700 


19,283,243 


3,520,599 


22,069,988 


164,806 


750,351 


3,806,845 


68,523,440 


Total nontaxable returns 


176,005 


907,723 


223,626 


1,988,833 


9,548 


6,555 


192,853 


-1,790,045 




Estate and trust net income less loss 


Farm net income less loss 


Unemployment compensation in AGI 


Social Security benellts in AGI 


Size ol adiusled gross income 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Total 


327,406 


3,310,578 


660,098 


-1,473,953 


1,950,133 


3.601,166 


1,929,073 


7,569,141 


Under $5,000 


■1,333 


"4,01 1 


9,573 


- 49,894 


•6,374 


■4,903 






$5,000 under $10,000 


•10,265 


■16,458 


9,012 


-85,383 


32,757 


66,263 


•3,166 


•7,420 


$10,000 under $15,000 


•19,273 


■39,426 


34,465 


-22,674 


74,058 


175,891 


•11.523 


•10,008 


$15,000 under $20,000 


•5,045 


•42,865 


36,930 


-209,585 


150,570 


253,508 


18.742 


72,966 


$20,000 under $25,000 


13.887 


23,694 


39,233 


-138,975 


183,640 


354,321 


66.981 


92.904 


$25,000 under $30,000 


•12.240 


■36,039 


54,179 


-107,540 


183,946 


372,348 


152.194 


233.298 


$30,000 under $35,000 


23.189 


91,907 


42,093 


-87,658 


230,786 


415,545 


243.785 


578.674 


$35,000 under $40,000 


23,385 


37,397 


54,098 


-39,504 


220,123 


410,155 


188.280 


640.003 


$40,000 under $45,000 


12,808 


58,011 


54,922 


-38,260 


206,853 


353,780 


182.281 


705.778 


$45,000 under $50,000 


13,691 


58.461 


58,208 


-38,054 


200,068 


344,693 


141,569 


674.339 


$50,000 under $65,000 


13,670 


29.949 


38,871 


101,673 


122,397 


240.660 


136,817 


561.989 


$55,000 under $60,000 


21,769 


94.416 


36,776 


-63,890 


92,692 


165.627 


90,931 


398,040 


$60,000 under $75,000 


30,859 


210.274 


54,213 


23,263 


144,549 


256.738 


206,972 


943,632 


$75,000 under $100,000 


28,838 


141.874 


49,621 


23,304 


73,252 


123,815 


178,583 


889,386 


$100,000 under $200,000 


51,965 


433.215 


52,610 


-271,605 


24,641 


54,071 


202,249 


1,093,241 


$200,000 under $500,000 


30,482 


570,292 


24,278 


-175,444 


2,708 


6.873 


77,714 


487,597 


$500,000 under $1,000,000 


8,626 


298,106 


6,584 


-147,684 


551 


1.466 


17,093 


108,896 


$1,000,000 or more 


6,080 


1,124,182 


4,432 


-145,944 


171 


508 


10,193 


70,969 


Total taxable returns 


297 939 


3,191,217 


612,753 


-1,322,500 


1,861,435 


3.426.717 


1,902,621 


7488,946 


Total nontaxable returns 


29,467 


119,361 


47,345 


-151 453 


88,699 


174 449 


26,452 


80,195 




Foreign earned income exclusion 


Other income less loss 




Total statutory adjus 


ments 


Itemized deductions 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


N 


umber of 
returns 


Amount 


Total 




(41) 


(421 


143) 


(44) 


(45) 


(46) 


(47) 


Total 


42,467 


2,349,973 


• 3,311,873 


12,004,901 


5, 


668,003 


1 


9,242,919 


395,216,456 


Under $5,000 


■230 


■19,342 


19,155 


-198,632 




21,943 




20,871 


1,556,386 


$5,000 under $10,000 


•13,817 


■844.681 


79,726 


- 11,354 




108,986 




175,334 


5,636,813 


$10,000 under $15,000 


•230 


■23,105 


89,996 


- 60,526 




181,447 




240,986 


9,348,681 


$15,000 under $20,000 


— 


— 


143,806 


73,597 




253,724 




529,225 


12,541,646 


$20,000 under $25,000 


•3,454 


■125.731 


191,617 


90,898 




377,484 




815,475 


16,033,227 


$25,000 under $30,000 


•3,445 


■80.058 


184,349 


245,355 




468,870 




1,005,348 


19,210,943 


$30,000 under $35,000 


•1,152 


■91,154 


235,524 


436,356 




514,258 




1,046,688 


25,061,389 


$35,000 under $40,000 


•3,685 


■102,995 


291,556 


467,301 




521 ,039 




1,152,512 


27,542,077 


$40,000 under $45,000 


■921 


■79,657 


266,471 


411,534 




534.310 




1,036,082 


28,222,144 


$45,000 under $50,000 


■230 


■16,400 


227,989 


400,333 




413.143 




706,498 


26,307,473 


$50,000 under $55,000 


■461 


■29,504 


251,765 


515,131 




257.541 




683,058 


23,369,277 


$55,000 under $60,000 


■461 


■15,317 


179,049 


349,401 




240.145 




685,847 


20,433,877 


$60,000 under $75,000 


■ 1 ,852 


■118,266 


405,995 


537,083 




559,654 




1 ,928,205 


46,262,800 


$75,000 under $100,000 


3,686 


225,057 


295,205 


915,294 




480,882 




2,352,997 


38,957,294 


$100,000 under $200,000 


5,538 


329,130 


282,762 


1,844,404 




500,734 




3,721,364 


42,219,155 


$200,000 under $500,000 


2,485 


177,902 


115,833 


1,924,645 




179,558 




2,230,818 


24,111,676 


$500,000 under $1,000,000 


597 


51,280 


31,202 


1,048,873 




35,346 




553,900 


9,765,330 


$1,000,000 or more 


223 


20,393 


19,874 


3,015,208 




18,940 




357.712 


18,636,268 


Total taxable returns 


30,708 


1,597,056 


3,135,720 


12,380,057 


5 


415,007 




8,705,557 


373,923,491 


Total nontaxable returns 


11,759 


752,918 


176,154 


-375,156 




252,996 




537,362 


21,292.965 



Footnole{s) at end ot labie 



48 



Individual Returns/1988 



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 ol dollars) 




















)temized deduct 


ons — Continued 










Medical and dental expense deduction 


Taxes paid deduction 


Size of adjusted gross income 


Total 


Prescription medicines and drugs 


Miscellaneous medical expenses 


Total 




Number ot 
returns 


Amount 


NumDCf ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number ol 
returns 


Amount 




(481 


149) 


150) 


151) 


(52) 


153) 


(54) 


(55) 


Total 


4,810,032 


17.993.829 


4,730,596 


22.783,334 

348 817 


2,855.016 

59,735 


5,541,213 

152743 


31.327,781 

174263 


120,628,182 


Under $5,000 


138 635 


470 1 10 


135 777 


242885 


$5,000 under $10,000 


462,785 


2,582,001 


451 354 


2.133,484 


234,770 


714.252 


580,684 


666 844 


$10,000 under $15,000 


633,218 


2,968,986 


611,090 


2.751.916 


353,518 


813.225 


1,090,817 


1 362 978 


$15,000 under $20,000 


650,105 


2,326,413 


642,266 


2.738 445 


347,407 


432.293 


1,606,561 


2330 091 


$20,000 under $25,000 


628,683 


1,770,990 


625 162 


2.377.764 


414,340 


448.367 


2,048,821 


3 471 804 


$25,000 under $30,000 


505,907 


1 .234,667 


505,907 


2.004.590 


290,023 


256.233 


2,410,509 


4,444,791 


$30,000 under $35,000 


430,476 


1,010,659 


428 112 


1,722.968 


266,514 


326.420 


2,914.158 


6332,040 


$35,000 under $40,000 


356,135 


1.114.532 


349,041 


1.819.232 


236,238 


292.901 


3.034,484 


7,379,669 


$40,000 under $45,000 


289.725 


994,141 


278,885 


1.411.424 


192,243 


495.056 


2,915,984 


7,895,748 


$45,000 under $50,000 


167.829 


367,498 


167,165 


846,429 


106,267 


109.520 


2,573,509 


7,706,542 


$50,000 under $55,000 


136,144 


508,070 


134,817 


772,569 


82,216 


270.157 


2,148,069 


7,110,053 


$55,000 under $60,000 


94,626 


324,525 


92,230 


636,904 


62,505 


87.977 


1,761,371 


6,423,878 


$60,000 under $75,000 


184,398 


957,313 


180.141 


1,505,736 


121,567 


361.210 


3,418,902 


14695,289 


$75,000 under $100,000 


78,943 


448,830 


77.663 


729,263 


52,344 


219.371 


2,273.717 


12,814,506 


$100,000 under $200,000 


44,044 


591,098 


42.863 


671,458 


29,358 


340.620 


1 ,675.422 


14,633 135 


$200,000 under $500,000 


7,617 


289,195 


7.366 


265,429 


5,460 


186.034 


527,559 


9803 349 


$500,000 under $1,000,000 


617 


29.000 


617 


29,842 


466 


30 953 


112,026 


4442,800 


$1,000,000 or more 


144 


5.802 


139 


17,062 


46 


3.882 


60924 


8 871,779 


Total taxable returns 


3 821 470 


10,439,394 


3.774 860 


16,621,870 


2,365,213 


3.278.892 


29,992,850 


118 283 709 


Total nontaxable returns 


988,562 


7,554,435 


955 735 


6,161,464 


489,804 


2 262 321 


1 334 931 


2 344 473 










Itemized deduc 


ons— Continued 










Taxes paid deduction— Continued 


Size ot adjusted gross income 


Stale and local income taxes 


Real esia 


e laxes 


Personal property taxes 


Otner taxes 




Number ol 
returns 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 




(561 


(57) 


(581 


(59) 


(60) 


(61) 


(62) 


(63) 


Total 


26,256,909 

93,941 


74,692,710 

57.391 


27,752,120 

142,205 


40,957,273 

172,568 


10,284,694 

47,022 


2,672,327 

6.391 


7,107,596 

15,873 


2,305,871 

6,535 


Under $5,000 


$5,000 under $10,000 


321,462 


148,784 


445,237 


466 093 


182.663 


33.119 


93,747 


18848 


$10,000 under $15,000 


701,778 


306,351 


921,926 


976,145 


316.539 


51.799 


206.816 


28,683 


$15,000 under $20,000 


1.240,742 


838,973 


1334,273 


1,349,089 


466,730 


78,547 


311,004 


63 482 


$20,000 under $25,000 


1,685,048 


1,532,014 


1,665,241 


1 ,723,966 


621.056 


119,868 


414.913 


95,957 


$25,000 under $30,000 


2,021,494 


2,155,981 


2,042,383 


2.010.100 


774,100 


127,167 


614,563 


151542 


$30,000 under $35,000 


2,453.864 


3,203,975 


2,489,560 


2.762.074 


859.657 


189,486 


658.007 


176,504 


$35,000 under $40,000 


2,587,113 


4,017,558 


2,626,684 


3.002.943 


938.229 


178.166 


664.787 


181002 


$40,000 under $45,000 


2,482,922 


4,334,515 


2,625,509 


3.198,826 


936.939 


202.050 


628.226 


160,358 


$45,000 under $50,000 


2,221,944 


4,415,117 


2,319,156 


2,887,368 


826.554 


206,255 


590.709 


197.802 


$50,000 under $55,000 


1 ,865,640 


4.071,361 


1,973,313 


2,699,481 


724.735 


188.126 


515.516 


151.085 


$55,000 under $60,000 


1 ,535,994 


3,792,375 


1,602,101 


2,309,808 


614.549 


168.530 


417.078 


153,166 


$60,000 under $75,000 


2,985.184 


8,755,238 


3,189,484 


5,272,451 


1.218.245 


349.784 


884 023 


317,816 


$75,000 under $100,000 


1.989.148 


7,981,313 


2137,573 


4,360,536 


844 766 


276.932 


539.165 


195726 


$100,000 under $200,000 


1,459,908 


9,731,436 


1,571.328 


4,448,094 


643.016 


263.010 


386.578 


190,595 


$200,000 under $500,000 


458,758 


7,462,704 


501.063 


2,102,203 


203.301 


131,037 


122.493 


107 405 


$500,000 under $1 ,000,000 


98.081 


3,713,232 


106.832 


646,068 


43.390 


42.474 


27.354 


41,026 


$1,000,000 or more 


53 887 


8,174,391 


58.252 


569,461 


23.204 


59.588 


16.744 


68,339 


Total taxable returns 


25,462,634 


74,032,289 


26,629 770 


39,448,020 


9.855278 


2585515 


6.872.227 


2.217884 


Total nontaxable returns 


794 275 


660 421 


1 122 350 


1 509 253 


429 416 


86 812 


235 369 


87 987 










Itemized deduct 


ons— Continued 










Interest paid deduction 


Size ot adjusted gross income 


Total 






Home mo 


ngage interest 












Tot 


at 


Paid to linan 


cial institutions 


Paid to in 


dividuals 




Number ol 
returns 


Amount 
















Number ot 
returns 


Amount 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 




(64) 


165) 


166) 


167) 


1681 


169) 


(70) 


1711 


Total 


29,631,009 

156,180 


179,737,720 

670,401 


25.992,894 

126,906 


149.166,281 

546,703 


25,461.197 

118,962 


144,507,994 

488,670 


1,590,548 

17.203 


4,658,287 

58 033 


Under $5,000 


$5,000 under $10,000 


471,838 


1,611,781 


331,425 


1,286.395 


319,415 


1,262,140 


17 900 


24 255 


$10,000 under $15,000 


917.690 


3,431,013 


743 849 


3,064,161 


723,255 


2,966,460 


42.659 


97 701 


$15,000 under $20,000 


1,447,091 


5,650,793 


1 217 201 


4899 539 


1 193,761 


4,776,908 


64.763 


122 632 


$20,000 under $25,000 


1,945.115 


7325,548 


1 579 000 


6,367,431 


1 545,512 


6,116,720 


100.651 


250,711 


$25,000 under $30,000 


2 331,889 


9755198 


1 956 177 


8,472,821 


1,884,282 


8.112,517 


139.223 


360 304 


$30,000 under $35,000 


2,800,712 


12,823 300 


2 437 695 


11,057,546 


2387,998 


10,621,581 


137.812 


435 964 


$35,000 under $40,000 


2,917,335 


13 979 752 


2 556 519 


12,104,873 


2,501,906 


11,753,581 


152.594 


351292 


$40 000 under $45 000 


2,815 673 


14,333.594 


2,528,802 


12,438,854 


2 465 462 


12 090,048 


146.272 


348 806 


$45,000 under $50 000 


2,470,255 


13 088 794 


2 235 827 


11,318,368 


2193445 


10,965 238 


134 291 


353 130 


$50,000 under $55,000 


2,069,158 


11 479.721 


1 ,870 600 


9,909,990 


1,846,531 


9,665,946 


91034 


244 044 


$55 000 under $60,000 


1 ,686,020 


9 994.814 


1 541 853 


8,655,765 


1,514,201 


8 446 709 


76,214 


209 056 


$60,000 under $75,000 


3,298,960 


22.221.585 


3,017,812 


19,356,598 


2,974,034 


18,799,350 


193,905 


557 248 


$75,000 under $100,000 


2,135,643 


18.397,492 


1,945 205 


15,449,218 


1,920,268 


15 079,639 


125,892 


369 580 


$100 000 under $200,000 


1.534,748 


18,351,853 


1 ,369,401 


14,923,390 


1,348,136 


14,435462 


105,940 


487,928 


$200,000 under $500,000 


478.041 


9,146,657 


412.160 


6454 907 


403,827 


6,193,968 


34,801 


260,939 


$500,000 under $1 000 000 


100,214 


3,058,006 


81.543 


1 733,206 


80,274 


1.657,360 


6416 


75,845 


$1,000 000 or more 


54,447 


4,417,418 


40 918 


1,126,515 


39 926 


1 075,695 


2,977 


50,819 


Total taxable returns 


28,447,348 


171,348,657 


24.963.162 


142,654,553 


24.453.710 


138,210,977 


1,522 839 


4,443,576 


Total nontaxable returns 


1 183 661 


8 389 063 


1 029.733 


6.511.728 


1 .007 487 


6 297 016 


67 709 


214 711 



Individual Returns/1988 



49 



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 o( dollars) 





llemized deductions— Continued 




InleresI paid deduction— Conlinued 


Size ol adjusted gross income 


Deductible points 


Investment interest paid 


Personal interest paid 


Personal interest deduction 




Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number ol 
returns 


Amouni 


Number of 
returns 


Amount 




172) 


(73) 


(74) 


(75) 


(761 


(77) 


(78) 


(79) 


Total 


2,449,237 

■9,471 


3,662,320 

■5,310 


1,735,632 

14,769 


10,628,453 

33.760 


25,855,529 


39,511,896 


25,839,032 


16,280.665 


Under $5,000 


1 1 1 ,945 


155,907 


111.945 


84,628 


$5,000 under $10,000 


■15,039 


•21.528 


23,909 


160.597 


349,678 


315,784 


349.678 


143,262 


$10,000 under $16,000 


24,291 


28.740 


27,156 


51,981 


698,043 


682,003 


698.043 


286,131 


$15,000 under $20,000 


93,158 


78.512 


47,208 


97,877 


1,192,836 


1,374,878 


1.191.466 


574,865 


$20,000 under $25,000 


98,546 


104.526 


67,946 


84,186 


1,663,246 


1 ,853,402 


1.653.246 


769,406 


$25,000 under $30,000 


158,725 


165.499 


65,962 


121,490 


2,003,326 


2,398,497 


2.003.325 


995,387 


$30,000 under $35,000 


199,948 


246.406 


76,448 


186,314 


2,467,319 


3,225,337 


2.465.939 


1,333,034 


$35,000 under $40,000 


194,970 


215.351 


80,941 


211,356 


2.616.420 


3,662,798 


2.616,420 


1.448.171 


$40,000 under $45,000 


226,582 


283.710 


97,431 


174,070 


2.555,741 


3,613,062 


2.554,360 


1 .436,960 


$45,000 under $50,000 


180,353 


238,065 


78,776 


125,747 


2.240,940 


3,435,883 


2,240,940 


1,406,614 


$50,000 under $55,000 


190,435 


287.885 


79,163 


99,470 


1 ,869,655 


2,901,164 


1 ,868,892 


1,182,377 


$55,000 under $60,000 


165,871 


267,593 


74,851 


111,907 


1,541,015 


2,350,947 


1 ,536,095 


959,548 


$60,000 under $75,000 


343,188 


498,931 


176,319 


368,787 


2,944,007 


4,968,859 


2,940,414 


2,007,268 


$75,000 under $100,000 


257,687 


489,702 


225,470 


1.018,148 


1,872,436 


3.520,225 


1,870,518 


1,440,424 


$100,000 under $200,000 


212,285 


495,539 


332,761 


1.695,743 


1 ,265,820 


2.930.670 


1,266,206 


1,237,182 


$200,000 under $500,000 


63,412 


174,826 


181,398 


1,930,424 


362,867 


1 ,392,550 


362,316 


586,499 


$500,000 under $1,000,000 


10,541 


38,452 


51,482 


1,122,405 


71,577 


396,717 


71,512 


163,943 


$1,000,000 or more 


4,734 


21,747 


33,643 


3,044,192 


37,769 


543,223 


37.731 


224,965 


Total taxable returns 


2,391,347 


3,585,233 


1,640,126 


9,424,027 


24,963,050 


38,160,990 


24.946,553 


15,684,844 


Total nontaxable returns 


57,890 


77,087 


95,506 


1 ,204,427 


892,479 


1 ,350,906 


892,479 


595,822 




llemized deductions— Continued 




Conlributions deduction 


Size ol adiusled gross income 


Tolal 


Cash contribulions 


Other than cash contributions 


Carryover frorr 


pnor years 




Number ol 
returns 


Amouni 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 




(80) 


1811 


1821 


(83) 


(84) 


185) 


(86) 


(87) 


Total 


29,110,570 


50,949,273 

93,112 


28,621,202 

144,806 


42,834,342 

76,135 


10,671,964 


6,711,616 


172,981 


1,403,315 


Under $5,000 


151,948 


36,033 


9,815 


•8,914 


•7,163 


$5,000 under $10,000 


488,394 


425,130 


474,838 


387,999 


104,739 


29,298 


7,239 


7,833 


$10,000 under $15,000 


944.721 


998,192 


911,637 


885,657 


260,192 


103,527 


22,099 


9,008 


$15,000 under $20,000 


1 .403.750 


1,406,151 


1 ,386,582 


1,257,580 


407,814 


130,680 


6,981 


17,992 


$20,000 under $25,000 


1.864,678 


2.043,100 


1,817,288 


1,798,606 


579,333 


230,621 


12,194 


13,874 


$25,000 under $30,000 


2,164,741 


2,310,136 


2,105,515 


2,059,760 


695,467 


243,657 


6,167 


6,730 


$30,000 under $35,000 


2,680,510 


2.833.191 


2,629,395 


2,502,237 


860,228 


296,787 


13,116 


34,168 


$35,000 under $40,000 


2,738,753 


3,076,144 


2,698,745 


2,734,886 


953,041 


312,614 


•9.824 


•28,645 


$40,000 under $45,000 


2,719,960 


3,295,754 


2,666,967 


2,961,390 


947,270 


327,927 


10.804 


16,438 


$45,000 under $50,000 


2,425,183 


3,324,339 


2,384,656 


2,983,755 


854,153 


303,479 


8.553 


37,105 


$50,000 under $55,000 


2,022,744 


2,759,033 


1 ,999.339 


2,433.612 


790,876 


312,852 


8.310 


12,569 


$55,000 under $60,000 


1,686,168 


2,438,604 


1,663,022 


2,130,572 


662,673 


293,329 


6.439 


14,703 


$60,000 under $75,000 


3,318,477 


5,528,973 


3,277,540 


4,788,759 


1 ,490,379 


692.773 


13.805 


47,441 


$75,000 under $100,000 


2,197,810 


4,690,301 


2,176,622 


3,901,318 


1 ,056,966 


612,356 


13.502 


76,626 


$100,000 under $200,000 


1.618,863 


5,579,518 


1,604,242 


4,631,217 


710,355 


724,693 


14.109 


223,609 


$200,000 under $500,000 


514,441 


3,688,094 


611,668 


2,998,538 


201,430 


451,502 


7.371 


238,054 


$500,000 under $1,000,000 


109,585 


1,814.840 


108,811 


1,313,193 


39,766 


326,691 


2.538 


174,956 


$1,000,000 or more 


59,847 


4.744.661 


59,531 


2,999,141 


21,261 


1,309.116 


2.018 


436,404 


Total taxable returns 


27,981,268 


49,661,237 


27,538,042 


41,756,818 


10,386,625 


6.688.391 


147.105 


1,316,027 


Total nontaxable returns 


1,129,302 


1,288,036 


1,083,160 


1,077,623 


285,339 


123.225 


25.876 


87,288 




llemized deductions— Conlinued 


Size ol adjusled gross income 


ri,1oving expenses 


Casualty or 


then loss 


f^iscellaneou 
subject 10 


3 deductions nol 
AGI limitation 


Miscellaneous deductions 
subject to AGI limitation 


Number ot 
returns 




Number of 
returns 




Number ol 
returns 




Total 




Amouni 


Amount 


Amouni 


Number of 
returns 


Amount 




(88) 


1891 


190) 


(911 


(92) 


(93) 


(94) 


(95) 


Total , 


912,394 

•230 


3,633,937 

•31 


133,499 


1,235,777 


821,846 


1,629,361 


7,444,166 

72,852 


19,408,378 


Under $5,000 


79,846 


$5,000 under $10,000 


•5,715 


•6,368 


•5,074 


•23,260 


24,253 


43.138 


186,187 


278,300 


$10,000 under $15,000 


■15,466 


•87,836 


•8,573 


•85,808 


■12,814 


•11.324 


246,810 


402,544 


$15,000 under $20,000 


35,491 


103,451 


•11,461 


•28,047 


45,469 


49.974 


372,388 


646,726 


$20,000 under $25,000 


63,979 


167,090 


•22,776 


•198,419 


66,009 


120,858 


515.827 


935,417 


$25,000 under $30,000 


58,528 


141,883 


■14,207 


•52,755 


71,412 


93,138 


640,791 


1,178,374 


$30,000 under $35,000 


99,227 


272.365 


17,477 


152,746 


68,985 


92,249 


798,617 


1,544,839 


$35,000 under $40,000 


60,125 


150.434 


■16,462 


■281,666 


85,916 


158,626 


764,442 


1,401,255 


$40,000 under $45,000 


89,114 


270.676 


•9,802 


•27,481 


87,593 


86,446 


681,182 


1,318,304 


$45,000 under $50,000 


59,474 


164,577 


■2,762 


■39,676 


57,091 


119,406 


629,019 


1,496,641 


$50,000 under $55,000 


52,789 


219,222 


•5,455 


■62,611 


57,730 


122,111 


494,009 


1,118,466 


$55,000 under $60,000 


39,066 


118,445 


•5,584 


■62,676 


44,294 


67,662 


381,559 


1,003,375 


$60,000 under $75,000 


131,231 


607,551 


•8,109 


■48,949 


70,989 


97,162 


752,333 


2,105,978 


$75,000 under $100,000 


105,037 


552,524 


•1,798 


■93,132 


68,162 


77,217 


475,574 


1,983,292 


$100,000 under $200,000 


81,439 


625,322 


3,784 


49,291 


44,660 


224,614 


340,471 


2,164,325 


$200,000 under $500,000 


12,844 


117.234 


124 


24,543 


11,700 


112,363 


75,613 


930,241 


$500,000 under $1,000,000 


1,920 


21,573 


56 


14,273 


2,809 


55,451 


12,538 


329,387 


$1 ,000,000 or more 


719 


7,365 


•5 


■543 


1,958 


97,623 


6,053 


491,078 


Total taxable returns 


888,141 


3,510,416 


116,150 


651,278 


796,874 


1,528,013 


7,052,841 


18,500,787 




24,253 


123,622 


17.349 


584,498 


25,972 


101,348 


391,325 


907,691 



Foolnnip*";! at f>nri nt tahip 



50 



Individual Rcturns/1988 



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 ttiOL 


sands ot dollars) 
























Itemized deductions— Continued 


Exemptions 


Taxable income 


Income tax before credits 




Miscellaneous deductions subject to AG! limitation— Conlinued 


Number ot 
exemptions 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 




Size of adjusted gross income 


Unreimbursed employee 
business expenses 


Tax preparation lee 


Amount 




Number ot 
returns 


Amount 


Number ot 
returns 


Amount 






(96) 


(971 


(98) 


(99) 


(100) 


(101) 


(102) 


(1031 


(104) 


1105) 


Total 

Under $5 000 


7,743,478 

23,408 

78,203 

123,409 

257,977 


17,488,565 

56,021 
118,361 
242,239 

516,921 


9,090,301 

59 690 
194,818 
362,008 
410,281 


2,165,187 

9,639 
38,455 
58,230 
73,209 


86,774,234 

343,978 
1,007,866 
2,161,499 
3,484,177 


168,558,976 

654,279 
1,921,695 
4,134,963 
6,753,805 


30,574,747 

• 1 1 430 

272,225 

826,761 

1,494,914 


1,333,770,592 

•24578 

541,862 

3,791,650 

11,328,409 


30,568,614 

•11 430 

268 709 

821,779 

1,494 913 


294,875,893 

•4 246 


$5,000 under $10,000 
$10,000 under $15,000 
$15,000 under $20,000 


98518 

561,274 

1,747.102 


$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 


450,152 
570,228 
779718 
796,989 
816,214 


782,180 
1,075,565 
1,445,501 
1 ,343,363 
1,314,819 


576,848 
643,218 
837,487 
832,777 
807,236 


75,826 
86,479 
119,998 
129,171 
129,898 


4,662,472 
5,779,835 
7,608,730 
8,596,116 
8,554,111 


9,048,562 
11,189,633 
14,759,795 
16,710,876 
16,612,127 


2,040,281 
2,427,050 
2,925,986 
3,039,506 
2,930,556 


23,229,728 
37,634,470 
56,259,880 
70,921,593 
80,085,732 


2,040,281 
2,429,414 
2,925,986 
3,039,506 
2,930,556 


3,499,539 
5,886,373 
9,116,006 
11,632,367 
13,203,859 


$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 


724,967 
613,131 
477,346 
902,055 
594,394 


1,486,350 
1,148,111 
968,169 
2,182,206 
2,015,341 


792,095 
616,172 
514,073 
989,198 
684,025 


117,333 
126,685 
98,455 
232,424 
225,893 


7,872,902 
6,642,433 
5,433,029 
10,560,244 
6,877,374 


15,316,152 
12,921,617 
10,575,777 
20,575,038 
13,394,095 


2,583,508 
2,152,817 
1,772,135 
3,435,983 
2,277,912 


81,215,295 
76,893,116 
70,821,310 
162,269,243 
141,785,239 


2,583,508 
2,152.817 
1,772135 
3,435.983 
2,277,912 


13,768,037 
13,838,038 
13,394,484 
32928560 
31,731,201 


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


412,268 

99,539 

16,803 

6,677 


1,943,714 

639,650 

140,065 

69,989 


548,263 

169,056 

34,948 

18,110 


306,532 

188,407 

76,686 

71,867 


5,087,594 

1,598,492 

331,773 

171,608 


9,898,393 

3,111,580 

646,248 

334,340 


1 ,679,839 

530,568 

112,199 

61,076 


171,843,627 
130.016,581 
65,948,443 
149,159,834 


1,679 839 

530 567 

112,201 

61,076 


44,959,595 
37,455,412 
18,805,730 
42,245,550 


Total taxable returns 
Total nontaxable returns 


7,578,334 

165,144 


17,025,759 
462,806 


8633,950 
456351 


2,060,661 
104 526 


82,939,010 
3835,223 


161,176,866 
7 382 110 


30,356,927 
217,820 


1,332,786,988 
983,604 


30,362 152 
206 461 


294,725,602 
150,292 




Total lax credits 


Income tax after credits 


Alternative minimum tax 


Total income lax 


Size ot adjusted gross income 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Numt)er ot 
returns 


Amount 


Number ot 
returns 


Amount 




(1061 


(107) 


(1081 


(109) 


(110) 


(111) 


(1121 


(113) 


Total 


5,116,890 

•20,662 
123,012 
328,679 


3,365,299 

■2,668 
34,695 
80,824 


30,362,130 

■11 430 

248,048 

743,946 

1,448,217 


291,510,594 

•4,246 

95,851 

526,579 

1,666,277 


104,284 

•14 

•7 

1,454 

1,250 


907,579 

•423 
•161 
7,392 
9.577 


30,370,549 

■11 444 

248,055 

744,736 

1,448,801 




292,418,174 

•4 669 

96,012 

533971 

1,675,854 


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 


188,196 
320,105 
463,211 
472,950 
509,025 


81,643 
124,495 
179,778 
215,146 
195,897 


2.019,554 
2.414,624 
2.916,169 
3.030,569 
2.929,662 


3,417,896 
5,761,879 
8,936,228 
1 1,417,221 
13.007,962 


•1,357 
2,399 
6,157 

•1,799 
1,672 


•11.899 

8.942 

26,383 

•2,099 

6,177 


2.020,609 
2,414,978 
2,916,900 
3,030,570 
2,930,075 




3,429,795 
5,770,821 
8,962,611 
11419,320 
13,014,139 


$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 


494,049 
416,489 
342,364 
626,003 
387,854 


236,085 
188.379 
158,689 
295,171 
282,355 


2.579,632 
2.151,327 
1,772,135 
3,435,682 
2.277,908 


13,531,952 
13,649,660 
13,235,795 
32,633,389 
31,448,846 


1,736 
2,434 
1,772 
9,913 
14,881 


13.977 

9,935 

6,885 

20,844 

54,327 


2,579,805 
2,152,131 
1,772,520 
3,436,120 
2,278,225 




13,545 928 
13,659,595 
13242680 
32 654 233 
31,503,173 


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


278,237 
99,618 
27,664 
18,772 


328,880 
319,163 
214,029 
427,402 


1.679.491 

530,476 

112,191 

61.068 


44,630,714 
37,136,249 
18,591,701 
41,818,149 


33,585 
17,348 
4,329 
2,176 


188,641 
249,783 
122,380 
167,756 


1,681,008 

531,116 

112,310 

61,144 




44,819,356 
37 386.032 
18,714081 
41 985 905 


Total taxable returns 
Total nontaxable returns 


4,910,428 
206,461 


3,215,007 
150,292 


30,362,130 


291,510,594 


104 284 


907 579 


30370 549 




292,418.174 



• Estimale should be used with caulion because of the small numbe* ol samoie returns on which ii is based 
NOTE Detail may nol add lo lota! because ot rounding 



Individual Returns/1988 



51 













(D CT) o) r^ CNJ rvj 


tT 


- CO 


O CM 


CO in ^ 


CD CD 


eotXJ^ffl^cO'-inr^cD 


1 ■T CM CM CD CD CD CD 


"T »- CTI r^ CO CD 


2^ 5 




1 


in 


r^^--mCTioi'^ocD'- 












CD lO CD ^ f- lO 


^ 


in in 


CD 1 


cj o r-. 


CO o 


'-COCTlCOOl'TincOCDCM 


' ■■T ■- CO CD O f^ CO 


2 9 "5!; ^ S S 


^ ^ 






CO 


;::;K32SESP^JP'^^ 












r- CO CD CD oi n 


^. 


O CD 


CO in 


r-. T=- CM 




p in ^ p r- »- -^ CO p t-- 


p p r- p 1- p '-, 


■O <31 in »- CD CO 


I- in 








comTtcjicor^cDCMr-r- 












CM r-' Tj" n' id' CD 




CO in 


CM CM 


CD CD CO 


CD* iri 


d CTi cm" co" o ^ cd' r- Ol" Ol 


CO co" CO co' cd' cd' iri 


33 r^" CJ> co' iri y- 


ro' iri 






p* 


iri iri ■'t' CTi d in" d cd' cd' cd' 








D 




r- t\j in m •- un 


T> 


CD in 


in h- 


O CT) CD 


in CM 


OCMincDCOCDOlCDCOOl 


o ■^ r^ CD o T- r- 


in to r^ in C31 








CM 


^CDCOCM00r-l--COCDCT) 








< 




o -^ n CD r^ r>- 


CD 


O CM 


co Cm 


CM CO CD 


CM r-. 


com'T'-in^'fjCM'^CD 


1-- O CO 7- 00 ■^ CO 


•- CD CM 00 ■- 










O'-CMCD'-incOCDO 




o 

c 


i 
1 
f 




r-' cd' cd" r-" cri ^' 
r^ r-- CO ■- 
CM ^ 




cm" i-' 


^'7 




CO co' 


r^' --* 1 cm' ■-* co" 


^' TJ-' co" CO* co' CO 

CD --CM 


in* ^' 

o 

CM 










iri iri co" r^' --' cm' iri r-.' 

Tj- TT TT -^ CO ■- 








CO O T O O CO 




T ^ 


- ^ 


CO CM ^ 


O CD 


CO'-CMLnCMinCDCJ)CDCO 


1 in in CO o in in CT) 


CM in CD CO 1- o 


CO r- 




1 


r^ 


r-CMOCMCTlh-OOr^-CO 






? 


o 




•- t^ C\J tJ) C\J CNJ 




CO o 


"^ o 




CM CM 


coh-in'^ooincD'^coo 


1 O CM -- O CD CM in 


in '- ■^ CM CO o 


•" 9 






1} 


S9r2S^9fS?iS° 












CD CD Ol CO CD n 




p in 


f*- CD 




in CO 


CM CO CM -- p p p p p p 


Tt in CD r^ f^ in Ol 


p p •-_ p p p 


T O 






o 


omcMtM'-incDCMco-- 








if 




CM lO ^ l/l ifi O 


o 


CO CD 


CO ^- 


^ r~- o 


iri o* 


CM r- CD •- *- O 1- CD CO CO 


ai co' CM CTI CO ai cm' 




to' co" 






'J 


c^ -* 00 -v' CD ;j" -' 01 '-" 3' 










"— l/l »— CM l/l 00 


00 


CM ■- 


r^ CD 


CTl CTl CD 


00 CT) 


^(jii-f^cococM — com 


CO •- •- CO r- in o 


■^ o CO »- in 


■- CO 








CMi--— "-COCMincDcDO 










O) CM CT> CO CO O) 




CD CM 


-. ^ 




^ CD 


CO"- CMCDlO'-'-CD 


^ CT) p p p p 


CM O ■^ ■- 










^ ■^■^■^^■a-cocD 








z 




(O m iri CM CNj' 






'- 


-^ 




*" 


CD 7- co' iri iri 


cm' CD 










co" co' co" co" in" '- -q- ^ 












CM lO r- o o m 


~ 


CO CD 


CD CO 


^ CO CO 


CM CM 


|l^---- j-.-O'-^CM 


1 00 1 in ^ ^ o CO 


1 " I^ sj ^ '^ 


1 2S 




to 


1 


cO'-r-r-'-CM'-'^coco 












•- r- rj in cji cji 




CD CM 


CD ^ 


CM • CD 




ICMt-CO ICO-^CD^OO 


1 CM ' r^ ^ o CO o 


"^ '^ SS 2^ 't; 


1 CO 




ID 




incOCDOl'-O'-CM'-CO 








c 




un TT CO ■- CM r- 




CO o 


CO CM 


CM r- 


CO CD 


CO p p p p '». p ■^^ 


^ CO CO -T cn '3- 


•- in CO CO in 






p 




• O'-'-COCOCDCMr^CD 








3 

1 


S" 


o> •— o in CO ^ 




^ CD 


CO 1 


.-* cm" 




co" r*-* CD iri CT) CO ■- CM 


■-" cd' cm' r- o" 


co' CO co' co' --' 










O • p" p CD d -' O) ^' 










CO CM '* •- n 




CM 1 


in . 








CD • r^ CM CO 












CM CMCMCOi— CMCMi- 




o 

c 


1 




O) CD r- 








.' 






CM •- 


• CD 














a: 


c 


O 




CD O "— CO O Q) 


■^ 


CM in 


CM O 


r- in •- 


^ _ 


icoooo icDinf^---- 


1 h- 1 CD CO CD ■- •- 


1 00 -^ CD ^ r^ 


1 "^ 




«S 


1 


inaiincDininoi^coin 






^i 




in o CD r-- o f- 




^ r- 


ID m 


CM • CD 


■a- CM 


iinr-r- i-q-incMCO-^ 


1 . 1 in CO in CD CD 


1 CD CM CM "- Ol 


1 CM 




tn 




"-CM* CMinCMCOCMCO"- 








s 


■T CM CO O ■^_ •- 




^_CD 




CO CD 


CD 


CDCOCM CDinr^CMCM 


■^ ^ -^ r-._ o 


•- CD CO CO CO 






CO 




• CO t^TfcocM'-r^co 








eI 


CM O O CD CD \n 




CM ' 


CM ' 


CD* 




iri cm" cm" iri ■-' co" •-' cd" 


cm" r^' cv) --" o" 


'-' CO d Ifi cm' 






cm' 




d d cm" d d cm" iri cri 








3 S 




CM CM CM '- 














CM • CM CM CM 


• * CM 










CM CM CM CM CM •- 












CO O in CD CD f*~ 


o 


CM CD 


Ol r- 


CD '* CO 


CT) T 


CTiO'^cocoininr-'tr- 


1 CO CM CO ^ 00 CO Ol 


CO -^ -ti Ol in CD 


Ol CO 




CO 


CO 


coincocor-cor-inM-oi 
















CT) oi 


in CD 




00 r— 


inoCMCOCOCDCO'-COT 


1 O CD •- CD CO T CO 


"- ^ T- CD CO CM 


CM r- 






o 


CD^CMCDCO — ^inCMCM 












1*- ■- r^ r- r- c7) 




ss 


CD CD 


in r- 00 


Jo 01 


CMO'-CD^^CM'-COin 


'~, '~. ^. "^. '^. *\ '~, 


CO "- CO CD in CT) 


CO O 




cn 


CO 


CD in p o p -q- ^ 1^ p r^ 








c 




CO o r^ CT)' cd' cm' 


cm' 


ai •- 


CO* o" 


r-" o" cm" 


cd' cd" 


iri co' h-" cm" -t" o ■^' cm' r-' (D* 


"-' CO cm" CD »- Ol iri 


CM CT) CO O ^ CO 


^ co" 




2S 


d 


r^»— rootococO"— OCO 








s 


CO CM r— r- in cn 


CM 


CO CD 


CO <- 


^ CD CO 


•- o 


* ocM^r—cor-'- — CT) 


■- in CO o ^ — CD 


in CD "^ CD CO -- 






to 




CTi'-'-'-r-inr-ocD 




1 




< 


CM TT Tj CO CO T 


CT) 


CD CO 


CM CM 


7- CM 'T_ 


in r- 




CM CO in r- Ol o r- 


Ol r- CM CM 










^_ p p p 1^ p r^ o 




2 




O CO CM ■- 




cm' I 


CO* 1 








f~-" 't' cd' --' 


■^" 










co' co' co' d co' --' cm" ^' 




o 

c 












1 












■^ 


















CM CD CD ^ O O 


CO 


r- r- 


in r-~ 


CO CO CO 


co •- 


OCMCDCDTCDCOl^-T-ai 


( in CD CM CO CO 7- •- 


O) O - -<? 00 CO 


in CM 




CO 


CO 


TrcDO'«incDCDtD--C0 




3 








CO CO CD CO CO CO 


r>~ 


CO CO 


^ •- 


CT) CM r- 


r- CO 


oincooco'-oino'fl- 


' h- Ol CO CO 1- f- •- 


00 in CO CM T <o 


-- CD 




o 


CD 


cDcO'-incDin^tDinoi 




^ 


o 






in CD "^ CD CO o 


CO 


00 CM 


in CO 


T CO CO 


CO p 


O O CT) CO CNJ r- p r^ p p 


O) in in o CD r- ^ 


CD in in CM in CO 


r- ■.- 




p 


O 


CMCDcoocMinmcocoin 




cc 




Is 


p 




CM 


O CO 


r-' CO 


r-' CD CM 


OO o 


t' --" cd' CT) ^ CO ^ co' CO 1^" 


o cd" --' T-" o" o" co" 


•-" CD" r-" co' r-' cm' 


iri cm" 








co" ■-" co" cm" co" co" CD co' — ' iri 








CO CO r- in CO CM 


O) 


in in 


CD O 


CM ^ T 


fi: CD 


• O OCOCMCO'^CO 


CO CM CO CM in CM CO 


CM CM CO CD "- in 






r- 




CM CM^^incDinr- 










CO r^ Tj- ■^ O 








CM 






p CO p p p 


in 1^ CD ■^ 










r- f~-_ r-_ p r- .- p CM 








z 




" — ^ '-' 














'" '- — ■^ 


"" 










"" ^ -^ ■■- -r- 1- 












o "- r^ CM CO — 


TI" 


r- r- 


CD O 


CO CO CM 


■.- r-. 


'3-COr— COCOCD^TCDcn 


1 CM TT O O) CO CO CM 


1 CD •- CD CM CD 


1 ^ 




1 


CD 


CDCDCOCDOCDCOCOO-- 












CD CO o -^ in uo 




O CO 




CD ^ CD 


CM CD 


CDinmcMr-o^cDor-~ 


1 CT) in CO o CO r- CD 


1 rr r- CD in CM 


I r- 






T 


CTiTth- ^inincocnoo 












in in ^ CO CO -- 




■^ "^, 


5 r- 


CD Ol. - 


CT) r- 


OCOOJ'-OaO'^CDCO'- 


CO CO Ol ■- CD in T- 


o - in r- r-^ 


CO 






CO 


inor-cococoinmcoco 








3 




CO ^ CO O LO CO 




in r~-' 


O CM 


cm' cm" in" 


•- cd' 


co' iri cd' tri co' 1^" I--' o" CD" iri 


oi' ^* ^' cd" '-' co' cm' 


CD ai cm' r-' o* 


iri 






co" 


r^' cm' CD co" CD co" cm' --' to' ■^" 




o 




5 


CM r^ O r— CO CM 




CM O 


^ ^ 


CO CO CM 


Tj CD 


CMoococMin'-'«3-^cDin 


■^ CO O in 1- CD CM 


in CD 1^ CD -- 










OOCMOCM'-'^OincO 






1 


£ 


cn CD ■^ in o ^ 




CM T- 


CO 1 






. O '- 1 - CO 


f- CO CM CO CM 1^ 


CO T-. 










CM CO'^'-tOOCOCO 






< 




rj to T- .- 

CM 7- 




<-■ 1 


CM 






" 


iri T-" cm" 


co" 










tt" t' ■^" "!}■' cm' t- 




re 


1 


"5 




in CM "— -— CO 00 


■♦— 


CD ID 


CM CD 


CD in h- 


T- r- 


cvjcDOiLnTOcocDOin 


1 1- T m CM m CM o 


1 CM in CO in o 


1 ^ 




1 


in 


CDCDCMinOlOlCDr-'-CTl 












3) CO 


CM CM 


CTl f~- OO 




incO'-iDr— cM'-incoTT 


1 CM CO T- in in CO ^ 


1 Ol "=3- r^ r- -a- 


1 in 






CO 








m C 




CD O ^ -* ■-_ CD_ 




In CM 


h- ■^. 


1- O Ol 


[^ CO 


CMOCDCOCOCMCOCDCDCM 


CO CO p p ^_^ p p 


CD C31 CT) CO CT) 








CM 


CDOO'-CDCOCMincOOT 






3 


O 3 

E J 




CM <D ■- CO (Jl Co' 




O r-." 


CO CD 


h-' T-' r-* 


o" ■^" 


iri ai ■*" co" iri h-' co" cd" cm' 7- 


iri ■^" cm" co' co' r^' CD* 


Ol CO CO CO »— 


cm" 








cm' co' iri co" r^" 1^" iri co" cm' -*' 










CO "- CO CO CO CO 




in ■-- 


CD CO 


CM CO 


CM CO 


• CO CO CO ■^ <0 CM CO 




■^ ■^ CM CM 










1; i;"2'S<\^'~~::;iP 








z " 




in in "^ --CM 














in^inin^ 


-- in 










in in in in in to cm 












o CO in ^ 1 — ^ CO 


o 


in CM 


CD O 


•q- O '- 


■* C31 


Or-CMCDCDCM----'^CO 


COCOCOCDCOr-CDCD 


CO -^ CO -^ CO ■- 


CD -^ 




CD 


CJ) 


T-COCD-^CMCMCDOICOCM 












r^ CD •- CM CO CO 




CD CD 


(D CM 


in in CO 


O CD 


^r^CDCD'-OlCO'^CD'- 




•- O r- -- Ol O 


CD -q- 




CM 


O) 


CO'-COOCMCD-rrcD'-CM 












O CD CM CO CM m 


p 


CD -^ 


- Ol 




-T CD 


p -- p p p p ■-. p p --. 


rMCDCMCOCOCOCMCO 


-- r- ■- p p p 


p P 






CO 


OrrcD — cDr-CDCMTCO 












CD in CD CO in ai 


in 


1- cd' 


CM* cm' 


■.-* CO* T-' 


■^" cm" 


Ol" cd" r-" m r~- •- r~- iri o" m 


O" co" cd" co" ai CD* cd' CD* 


iri r- CM o CO •- 








co" 


--" -" r-' oi CO <^ •-' CO •-' m" 








3 




CO ^ r— in o r^ 


CD 


1— CO 


in CM 


CD '- O 


r- CO 


^CDoococoor-'-CMin 


--CDr^-T^CDCOin 


CM CO CM r- •- CM 


• CO 




CM 


CD 


COCMCM-a-OOCOCDCOCT) 








^ 


CM (T) CD CM r^ in 




o f^. 


CD CD 


CT) O ^ 


CM -q- 


■<3- p p p p p O r^^ p p 


tDCJ)CDCMCO--COO 


O p "* p p p 


CD 








^inr-CMCDOcO'-co^ 






s 


E 




Tj' m r- r-- CD h- 




co" r^" 


>- CO 


7- iri cd' 


to' cd' 


CO '- •- cm' cri o ^ cm' cm" 


■-" ■^" »-" r-" co" iri '* o 


— * CM t' CO' cm" 1- 










CO* •^' co" CT) iri r~-' t' in" 






5 


< 




T- T- to •- CO 




CO 1 


O 1 


^ 




cn 1 - - 


O Ol 'J ^ 












CO cOTCor-TfCMCO 










in •- 




1 ' 










CO '- 












CM CM Cy CM ^ 




5 


1 












1 










'" 














H 


■o 

c 






CO 1^ in CO '* Ol 


Tt 


O CD 


_ 


O ^ CO 


o o 


oior-cocor-comoco 


•"'S-CDCD'a-cOOO 


CO CT) CD CO CM CO 


CO in 




_ 


00 


ooor^cnTin-^cooif- 




c 


a 






-— 1 — in CM in CM 




CJ) CT) 


CO o 


CO r- r- 


In ri 


cDcrjr-O'-coco'-cDCM 


cocMTT'-mcD'Tr^ 


in CO in CO CM ■^ 


CO CD 




CO 




inCMCOCDCDCMCDCOCD-- 






in 


o ^ 




r^ O in CO CO -- 


CO 


CD CD 


■^ in 


in CO CD 


p p 


CDO'-CM'-CDpl^T'- 


oocDcor^-in^cM-- 


1- CO CO CM -- CD 


CM CO 




in 




'- ■<3- p CD '- p p f- p p 






J 


£ E 




CO CT) CD ^ CO CO 




CM O 


CD '- 


CO •- V 


^ CO 


CM CD '^ CO CO •- o cd ^ r- 


r--' --" r--." co' co" 'j' — ' •^' 


o CO* r^ -^ cm" cm' 


•j" d 






d 


^ -- r— CO ^' ■— CD CD f^ f^" 








-Q 5 




O CM CO O O^ CO 


Tf 


o o 




in CO in 




CMcnOir^CMCMCMO^^ 


COCMOlOOO'-'-CM 


1^ CD CT) CD •- O 






CD 


CvJ 


incor^cococo'-coiniD 








E 1 




in r- »- m in CD 




'^-^. 


OO O 


r^ 01 to 


oi m 


•-•-'-inincMCOCMr^p 


-* in •- p p p p o 


CO CM r- CO r^ 


^ CM 








■-co COOl — C0CD--CO 








3 w 

z 




cm" o o --' co' '-' 




^ »- 


co" cm" 


■q-" 


'-' cm" 


co" •-' 1-' CM -a-* --* 


■- CM CO CM •- •- 


iri --" V CO 










1-' .-' ■-' cm" d to' -t" r^" 










CM CM CM - 














CM CM CM CM 


CM 










CM CM CM CM CM •- 












CD T CM CO O '^ 


1^ 


CO lO 


CO CM 


^ O 1*- 


CD -r- 


COincOCOCD'-'-CTllDCT) 


COO'-CDOICMOCO 


r- h- CT) CM CD O 


o in 




"cd 


CD 


CMncD'^coincomcDin 












•— CM CO CM in CO 


CD 


CD m 


in 1^ 


in CO CM 


CD CM 


OCTir^incD^O'-co^ 


r-r-coincMcocMr- 


h- to CO CT) Ol CO 


CO in 








incnr-r^o-^CMCD-^in 












CO 1^ in CD -- CO 


in 


r- CD 


in CO 


in r- Ol 


Ol CO 


CTlCOinCTl'— 7— CTIOICOO 


CM p '- •<T p — r- p 


r- CD r- in CM in 


r- in 






O 


inincn'-coinmooin 












co' cn CM CM CO •- 




CD r-" 


r-' CD 


r--' co' o 


O CO 


co" co" O co" •-' cd' -T* cm' co" CTI 


o •- 00 co" CO CO r- CD 


iri co' r-' d iri oi 


ai CD 






C 


cm" d r- CO \r, -r" t' ;j' 3; r-' 








§ 




CD CO in r^ O CD 




CO CO 


CO -» 


CO in CD 


CD in 


incO'-r-ocDO^-^^ 


•-CDO'-CDCMCO'^ 


CO CO CO r^ CD -t 


o 




CO 


o 


CD'-O'-^'-'-CMCO'* 










■^ O CM CO CTl CD 




CM ^^ 


in •- 


CO CM in 


-- o 


r-.r-co'^cDinocM'-CM 


C7)CDCMCMCT)COr-CD 


CM p o f-. p r-. 


CO 






CM 


rjincD^CDO^CM-^p 












^- CD CO cn ^ CTi 




CM CD 


CM in 


cm' co" o" 


o" ■^ 


(D CO* T-' co' r^' cm" CD co" ■^" 


T- iri CO iri r-- o cji o 


•- CO •— to to >- 










T-" cm" CO --" CO CM CO •^* 








< 




CO CD CD CM in 




O 1 


CO 1 


CO 


CM CM 


(D 1 ■- -^ 


C31 1- CM f~- in 


CM to 










CD CDOO'-CDCO-O- 












CO CO 














CO '- -- 


CO 










CM CM CO CO CM 






5 






"" " 




1 


' 










" 














< 






^ 


CO 


CM r— 


»- CO 


CD CT) CO 


in m 


^C0CDC0COC0COCO--C0 


■-CM'-inCM--CDO 


CD •» CO r^ O -^ 


CO Ol 




in 


CO 


OOTCTICOCMO-TCOCO 












CD CD OT CM ^ O 


CO 


(-- O) 


CO CO 


P*- CO 7- 


O CM 


incJiOCTicoi^-r^OCTiP 


cocoocococoor^ 


CD CD O ^ CD in 


•- CO 




CD 


CT) 


i^tocOTtcocD'-tno)-T 








o ^ 




cji CO CO CM ■- in 


in 


CD CD 


CD -^ 


r\) O CD 


?:: CM 


COCDTTO-OCOO^^ 


COCDCOCDOr^Om 


■^ p p 1^. p p 


T CO 




CD 


CM 


co'-CMcnoiinco-^co — 








m C 




CM in o f^ ^ 1- 


-* 


CD co" 


co" in 


co' cji t' 


cd' ^ 


Tf cd" r-" o" o" CTI »- co' co' iri 


< 1--.' cm' cm o r--* --' d 


CO CM CD ^ cd' cri 


CD co" 






to 


9 '^' 3: P S2" ^" P r S2 ^' 








O 5 




O CO CO CM CO CM 


CM 


CM CT) 


CM CM 


CO CD in 


CD T 


r^CTicMcomcM'-cDinr- 


CDrj-inO'-CMCO'- 


CO •- in r- ^ 00 


CO CD 




■^ 


CM 


cocDor-cjicor-r-oio 








E ai 




CD CM CT) CM CO CD 


CM 


CT) in 


rvj CO 


CD ■- O 


■^ r~~ 


■-CDCOCDCTlCDCOCDCDr^ 


TCDCOCTICOCOCD'- 


1- Ol O p '^ '- 


CO 




CO 




•- CO ■- to r- p in p p p 








3 = 

z 




— ' CO r-- CM '- in 




^ •— 


in Cm 


•-* cd' 


CM CO 


co' '-* T-' CO* iri cm" 


,-' ^' rr' ^ oi ai 


CO d iri 'J 










d d d d 00' iri d Oi 










CO Cm CM ^ -- 














CO CO CM CM 


CO 










CO CO CO CO CM CM 


















^ 

^ 




et income less loss 
loss 

AGI 


c 
o 

,1 




■o 


2? 
o 
flj 
n 

£ 

s 

c 

1 














i 


_ 








3 




"S 


v> 


0) 


o 
















y 








Q- 




c « ■ c ^ 




g 


CD 


o 
















QJ 








m 




,« Q ^ go ^ 


Ql 


ID 


















"O 








U tj 




Secondary IRA payments 
Payments to a Keogti plan 
Alimony paid 

otal Itemized deductions 
Medical and dental expens 
Taxes paid deduction 
Interest paid deduction 
Contnbutions deduction 
Casually or theft loss 
Moving expense deduction 
Total miscellaneous deduct 

axable income 

otal tax credits 
Cfiild care credit 


"D 


■q 

"C 
QJ 

u 

QJ 

E 
o 

•I 

"O 
OJ 

c 
u. 








) 








d|usled gross income less 

alanes and wages 

axable mlerest received 

ax-exempt inieresi 

ividends 

late income lax refunds 


1 

§ 

E 


c 
o 

0) 

o 

Q. 0) 

O O yj 

(U — — 
S aj ai 


1 

raOo 
ra < < 

l- - 

" i « 

III 


% < 

0) 9 0) 

til 

o »? S 
(0 CO QJ 


fa, 
en 

_ QJ Q) 


arm rental income less los: 
arlnership and S Corporati 
slate and trust net income 
arm net income less loss 
inemployment compensati 
ocial Security benefits in A 
)ther income less loss 
otal Statutory adjustments 
Employee business expei 
Primary IRA paymenls 


"D 

C 
OJ 

0) OJ 

0) b 
UiZ 


QJ 
U 


Minimum tax credit 
General business credit 

xome tax after credits 

ilternative minimum tax 

olal income tax 

otal tax liability 

otal taxpaymenls 
Income tax wittifield 
Estimated tax payments 

Overpayment refunded 

ax due at time of filing . 












<C/5I— 1— QC0<CD 


c^ 


O) !--= CL 


cr 


U-Q-UJU-^COUl- 


1— 


1- t— 










^ <l. 1— 1— 1— \^ ^- \ 



Q_ QJ 

™ Q 



Iff 
§1° 

Hi 

£ s i 

Q "o E 
j: 01 ■= 

ui ^ fO 
OJ ai ID 

I iSuj 

■ -l-Z 



52 



Individual Returns/ 1 988 



Table 2.3— All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income 



(All tigures are estimates based on samples— money 


amounis are m iho 


jsands ot dollars) 






















Number ol 
returns 


Number of 
exemptions 




Exemptions for dependents 




Number of 


Total 


Size ol adfusled gross incorrie 


exemptions 
for taxpayers 


Number of 
returns 


Number ot 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number ol 
relurns 


Amount 




111 


(2) 


13) 


(4) 


IS) 


(6) 


17) 


tat 


Total 


109.708,280 

17,885,309 
15,400.920 
13.716,042 
11,760,230 

9,278,762 
7.517.739 
6,456.475 
5.500.125 
4.531.777 

3.732.737 
2.818.492 
2.170.626 
3.914.967 
2.520,476 

1,778,258 

548472 

114,808 

62,065 

87,135,332 
22572.948 


221,884,006 

15,566 450 
23,179,088 
24,568,818 
23,408,322 

19,993,050 
17,969,036 
16,514,645 
15,169,137 
12.893,822 

10,956,610 
8,451,100 
6,535,089 

11,755,651 
7,470,231 

5,306,867 

1.636,005 

336,788 

1 73,296 

177,285,900 
44,598 106 


147,928,271 

11 533 156 
16754 753 
17,416,465 
15,984 554 

13,469,819 
11,599,215 
10,518,352 
9,454,177 
8.097,426 

6.898,907 
5.227.823 
4.097,222 
7,442,213 
4,763,204 

3,329,527 

1,014,417 

212,895 

114 146 

121,569,778 
26,358 493 


39.748.227 

2317 191 
3,636,706 
4,111,464 
4,099.948 

3,489,401 
3,302,819 
3,138,848 
2.947,232 
2.536.901 

2.102.224 
1 .659.800 
1.286.894 
2.293,144 
1,430,194 

1,012,725 

296,366 

57,999 

28,370 

30,222,931 
9,525 296 


73.955.735 

4,033 294 
6,424335 
7,152,354 
7,423 767 

6,523.231 
6369,821 
5,996,293 
5,714,960 
4,796,396 

4,057,703 
3,223,277 
2437,866 
4,313,438 
2,707,027 

1,977,340 

621,589 

123,894 

59,150 

55,716,122 
18 239 613 


1.498.013.805 

-13 142 895 
27,784375 
51,551,687 
71,566,527 

78 324,121 
90,891,836 
101,703,304 
110,590,724 
107,533,112 

99,726,198 
86,992,594 
73,800 834 
152 568 091 
121,808,524 

133,926,337 
87,135635 
39,053,834 
76,198,968 

1,431,540,833 
66,472,972 


30,222.931 

2 140 

155 997 

1.121.054 

3,561,091 

3.380.170 
3.257.402 
3.113.959 
2,935,261 
2.535.349 

2.101.563 
1 .656.882 
1.286.207 
2.292,428 
1,428.979 

1.012.124 

296 062 

57,939 

28 323 

30.222,931 


186.623.448 

52,374 

28.842 

440.347 

2.927.952 

4.846.323 
6.815.599 
8.458.524 
9 891.813 
10 276.634 

10.205.183 

9.907.702 

9033.307 

20.442.944 

18720.355 

25.580.207 

20372376 

9 517.926 

19.105.041 

186.623.448 


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 




Eiemptions lor dependents— Continued 




Exemptions lor children at home 


Exemptions for children away from tiome 


Size ol adjusted gross income 


Number of 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number ol 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 




Number ot 
returns 


Amount 


Number of 
returns 


Amount 




|9| 


(101 


1") 


(12) 


(13) 


(141 


(15) 


(16) 


(171 


1181 


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 


37.287,966 

2.187,929 
3.331,735 
3,712,172 
3.766,172 

3.207.671 
3.099,995 
2.962,879 
2,834,929 
2,407,480 

2,041,685 
1.586,821 
1,233,856 
2.206,897 
1,374,377 

970,086 

281,608 

54,870 

26.802 

28 224,676 

9 063 289 


67.933,613 

3.774.630 
5,701.850 
6,285.391 
6,674,033 
5,807,757 
5,870.366 
5,544.891 
5.404,583 
4,463671 

3.863,793 
3.014.637 
2.294.568 
4.102.639 
2.529.283 

1.851.628 

579.168 

115.564 

55.161 

51.223.432 

16 710 181 


1,421,663,592 

-12,635,488 
25,449.904 
46.508,056 
65,786,646 

72,000,141 
85,322,592 
96.023,778 
106.408.924 
102,115.775 
96,878.104 
83,175.382 
70,770.771 
146,800.527 
117,106,047 

128,289,812 
82,854 620 
36,912,475 
71,895,526 

1 357,924,129 

63 739 464 


28,224.676 

2 089 

80,591 

797,271 

3,240,823 

3,110,336 
3,054,578 
2.939.601 
2.822.959 
2,405.928 

2 041,023 
1,584,203 
1,233,170 
2,206,480 
1,373.246 

969,485 

281,317 

54,819 

26,756 

28,224,676 


176.582.492 

51,398 

16,831 

259,381 

2.549.783 

4,336.011 
6.276.804 
7.882.705 
9.422.140 
9,654.920 

9.838 799 
9.390.279 
8.586 452 
19.632.014 
17.907.730 

24423,507 
19360 165 
8,988 328 
18,005,243 

176,582,492 


1.017.467 

30,284 
53,204 
86,309 
98,501 

95,702 
107 232 
97,664 
74,151 
82,808 

44,891 
50,174 
38,276 
58,409 
54,165 

31,485 

11 356 

1,889 

967 

918 299 

99 167 


1.549,783 

44 772 
100,693 
149840 
152 062 

135,394 
160,061 
167,142 
110,314 
112,268 

57,832 
75,291 
51,296 
77,389 
86,811 

46,310 

17622 

3,088 

1,600 

1 347,382 

202 401 


44.234.385 

-366 137 
414 540 

1 100.038 
1.719.577 

2 150 675 
2.969.009 
3.156,307 
2,785,199 
3,477,242 

2,142,997 
2,627,038 
2 180,176 
3,931,089 
4495,383 

4 137,116 
3,370,183 
1,273.619 
2,670 335 

43698 440 

535 945 


918.299 

41 
•24 703 
62,800 
87,119 

92.165 
107.232 
96.283 
74.151 
82.808 

44.891 
49.874 
38,276 
58 109 
54 164 

31 485 

1 1 345 

1,887 

965 

918 299 


6.389.887 

1,474 

•5 366 

51.189 

114.588 

174.044 
267 362 
293.363 
282579 
391412 

259 258 
344 969 
314.910 
554.404 
730 633 
824.041 
803.863 
316.098 
660.335 

6 389.887 




Exemptions tor dependents— Continued 




Exemptions tor parents 


Exemptions for other dependents 


Size ol adjusted gross income 


Number ol 
relurns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 


Number ot 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 




Numtier of 
returns 


Amount 


Number of 
returns 


Amount 




(191 


1201 


121) 


(22) 


(23) 


(24) 


(25) 


1261 


127) 


128) 


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 


1.466,526 

49 912 
134,304 
225,309 
200,046 

174,394 
121,359 
97,653 
81,268 
82,991 

46,212 
49.340 
38.525 
68.752 
44.405 
37 341 
11 133 
2.365 
1.218 

1.161.695 
304.831 


1,725,034 

61,375 
167,129 
269,554 
226,412 

215,753 
141,733 
113,682 
93,091 
98 559 

55,916 
53.063 
42.118 
74.207 
50.576 

43,800 

14,011 

2,720 

1,337 

1,344,727 
380 307 


52,754,666 

- 469 589 
I 067 410 
2,830 918 
3,438,281 

3,911,239 
3,354,772 
3,145,071 
3,027.886 
3,540 189 

2,181.360 
2,580.481 
2.210.595 
4,590,872 
3,783,494 

4,870,940 
3,238,017 
1,643,079 
3,809,649 

50,070,754 
2,683 912 


1.161.695 

38 
■22,128 
136,809 
172 480 

159,117 
119,314 
90,328 
79,887 
82.991 

46.212 
48.677 
38.525 
68.752 
44 405 

37 339 

11.118 

2.360 

1.216 

1,161 695 


6.657.919 

937 

•2 561 

64 582 

157.808 

257.218 
264.179 
252,625 
273,051 
325,024 

220 712 
308,939 
271,048 
559.274 
560019 

912.087 

741.594 

390 802 

1.095.461 

6.657.919 


1.808.127 

92,615 
282,699 
315,461 
254,831 

230 294 
130,963 
116,227 
63479 
79 708 

52,055 
51,171 
34 719 
42,036 
28,294 

23,917 

7273 

1632 

754 

1 245,009 
563 118 


2.747.305 

152,517 
454,663 
447,569 
371,261 

364,327 
197,660 
170,578 
106,973 
121,898 

80 163 
80,286 
49,885 
59,203 
40,357 

35,602 

10,788 

2,523 

1,052 

1,800,582 
946 723 


49.256.807 

- 295 385 

2 162,394 

3 981 451 
4383 808 

5189,375 
3539,445 
3,759,522 
2,376,346 
3376,690 

2463 098 
2 666 192 
1,976 401 
2786,879 
2,429 126 

3,198,639 
2,148,278 
1,112 841 
2,001 706 

44,559.803 

4 697 004 


1.245.009 

17 

28.576 

164.179 

203.464 

217.312 
130.962 
116.226 
63.479 
79.708 

52.055 
50.507 
34.719 
42.036 
28 211 

23,917 

7,263 

1,627 

752 

1,245,009 


5.154,398 

137 

4.084 

81.349 

182 464 

314.343 
276.885 
310.218 
201.168 
325.526 

243.800 
292.865 
247 787 
381.722 

381.918 

617.450 
500 358 
285.667 
506,660 
5.154.398 



Individual Returns/1988 



53 



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



(All (igures are estimates based on 


samples— money 


amounts are in thousands ot 


dollars) 
























Numtser of 
returns 


Number of 
exemptions 


Number ot 
exemptions 
tor taxpayers 


Exemptions for dependents 




Total 


Marital status 


Number ol 
returns 


Number ot 
exemptions 


Adiusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 




(11 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


Number ot returns 

Joint returns of husbands antd 

wives 
Separate returns ot husbands and 

wives 

Total 

Spouse tiling 

Spouse not tiling 
Returns of heads ot households 
Returns ot surviving spouses 
Returns ot single persons 


109,708.280 
48.149.734 

1.750,047 

1,699,178 

50,870 

11.303.325 

94.408 

48,410,766 


221,884,006 
151,054,907 

2,665,948 

2,501,441 

164.507 

27.841,773 

247,507 

40,073,871 


147,928,271 
96,314,337 

1,787,364 

1,682,767 

104,597 

11,300,466 

94,408 

38,431,696 


39,748,227 
27,728,749 

518,652 

493,895 

24,755 

10,302,385 

94,408 

1,104,034 


73,955,735 
54,740,570 

878,584 

818,674 

59,910 

16,541,307 

153,099 

1,642,176 


1,498,013.805 
1 ,278,406,589 

12,671,780 

12,120,751 

551.028 

178.217.212 

2.217.902 

26.500.322 


30,222,931 
23,689,762 

403.074 

394,478 

8,596 

5,207,594 

60,153 

862,348 


186,623,448 
167,582,234 

1,759,973 

1,710,256 

49,717 

13.432.279 

230.717 

3,618,245 




Exemptions for dependents— Continued 




Exemptions for ctiildren at home 


Exemptions for children away from home 


Marital status 


Number of 
returns 


Number ol 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number of 
returns 


Number ot 
exemptions 


Adjusted 

gross income 

less deficit 


Total income lax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(It) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(19) 


Number ot returns 

Joint returns ot husbands and 

wives 
Separate returns ot husbands and 

wives 

Total 

Spouse filing 

Spouse not tiling 
Returns of heads of households 
Returns of surviving spouses 
Returns ot single persons 


37,287,966 
26,974,421 

448,758 
427,154 

21,603 
9.348.229 

94.408 
422 151 


67.933,613 
52,054,214 

719.119 
676.945 
42,173 
14,443,352 
143,288 
573,640 


1,421,663,592 
1,240.901,577 

10,929.471 
10,454.003 
475.469 
159.460.327 
2.217.902 
8.154,315 


28,224,676 
23,027,278 

353,486 

345,184 

8,301 

4,498,377 

60,153 

285,382 


176,582,492 
162,056,072 

1,517,115 

1,474,448 

42,668 

11,701,998 

230,717 

1,076,590 


1,017,467 
476,504 

44,833 

44,538 

■295 

63,978 

432,151 


1.549.783 
682.381 

92.589 

91 .999 

•591 

104.643 

670.170 


44,234,385 
27,145,395 

1,097,686 

1,068,974 

•28,712 

2,347,683 

13,643,621 


918,299 
451,843 

30,242 

29,947 

•295 

46,825 

389,389 


6,389,887 
3,862,783 

158,614 

151,565 

•7.049 

323.944 

2,044,546 




Exemptions lor dependen 


ts— Continued 






Exemptions (or parents 


Exemptions for other dependents 


Marital status 


Number ot 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number ol 
returns 


Number of 
exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number ol 
returns 


Amount 


Number ot 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


Number ot returns 

Joint returns of husbands and 

Wives 
Separate returns ot husbands and 

wives 

Total 

Spouse filing 

Spouse not filing 
Returns ot heads ot households 
Returns ot surviving spouses 
Returns ot single persons 


1.466.526 
701.133 

13.191 
13.191 

660.695 
■1.204 
90.303 


1,725,034 
833,211 

13,281 
13,281 

759,362 

•1,204 

117,977 


52,754,666 
36,591,370 

369,535 
369,535 

13,979,842 

■67,982 

1,745,937 


1,161,695 
611,269 

10,327 
10.327 

467.871 
■1,204 
71,025 


6,657,919 
5,087,652 

53,767 
53,767 

1,314,291 

■9,938 

192,272 


1,808,127 
702,880 

24,609 
21,751 
•2,858 

879,213 
•5,740 

195,686 


2.747.305 
f. 170. 764 

53.594 

36.449 

•17,146 

1 ,233,950 

•8,607 

280,389 


49,256,807 
29,841,494 

630,339 
583,491 
•46,847 
15,105,530 
•76,850 
3.602,593 


1 ,245,009 
569,847 

16,033 
16,033 

522,559 

•2,882 

133,689 


5,154,398 
3,715,448 

79,032 
79,032 

964,860 

•3,937 

391,121 



■ Eslimale should be used with caulion because o( ihe small number ol sample relurns on which ii is based 
NOTE Delail may nol add lo total because ol rounding 



54 



Individual Returns/1988 



Table 3.1— Returns With Modified Taxable Income: Adjusted Gross Income, Deductions, Exemptions, Taxable Income, 
and Tax Items, by Type of Tax Computation by Size of Adjusted Gross Income 



(All figures are estimates based on samples— money amounts are m Itiousands of dollars) 



Type of tax compulation by size 


Number of 
returns 


Adiusled 




Taxable 




Modifiec 




Income rax before credits, 
regular compulation 


_, 
Tax generated 


Income lax before credits 


of adjusted gross income 


gross income 


income 


taxable 
income 


Number of 
returns 


Amount 


Number of 

returns 


Amount 


Number of 
returns 


Amount 




(11 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(91 


(10) 


Returns with regular tax 






















computation only 






















Total 


89,762,105 


3,024,555,482 


2,064,380.718 


2.067.924.382 


89.653,516 


415.956,559 


89.762,105 


415,982,779 


89,762,105 


417,248,663 


Under $5 000 


4,805,389 


12,708,492 


3,115,897 


3,041,581 


4,708,231 


454,668 


4,805,389 


457,202 


4,805,389 


457,202 


$5,000 under $10,000 


10,344,027 


78,113,794 


26,713,223 


26,294,602 


10,341.170 


3,940,021 


10,344.027 


3,945,210 


10,344,027 


3.945.393 


$10,000 under $15,000 


12,418,237 


155,524,777 


68,742,025 


68,333,540 


12.409.665 


10,245,763 


12.418.237 


10,251,695 


12,418,237 


10.288.523 


$15,000 under $20,000 


11,473.768 


199,903,763 


107,482,085 


107,078,129 


11.473.768 


16,059,739 


11.473.768 


16,065,592 


11,473,768 


16.144.716 


$20,000 under $25,000 


9,188,760 


205,848,109 


123,684.949 


123,461,659 


9.188.760 


18,699,087 


9.188.760 


18,703,072 


9,188,760 


18.763.450 


$25,000 under $30 000 


7,482,873 


205,246,959 


130.528.502 


130,368,973 


7.482.873 


20,758,420 


7.482.873 


20,760,922 


7,482,873 


20.789.467 


$30,000 under $40,000 


11,915,487 


413,881,011 


274,485,320 


274,389,216 


11 915.487 


44,899,111 


11.915.487 


44,903,297 


11,915 487 


44.943,532 


$40,000 under $50,000 


8,249,557 


368,459,701 


254,974,146 


255,016,564 


8.249.557 


43,320,653 


8.249,557 


43,322,088 


8249,557 


43,346,359 


$50 000 under $75,000 


8,890,133 


531,891,309 


382,744.533 


382,847,332 


8.890.133 


74,786,241 


8,890,133 


74,781,353 


8,890,133 


74,986,642 


$75,000 under $100,000 


2,509,521 


213,262,349 


159,011,661 


159,121,363 


2,509,521 


35,689,175 


2,509,521 


35,688,891 


2,509 521 


35 813,149 


$100,000 under $200,000 


1 ,765,560 


234,352,468 


182,240,137 


182,827,399 


1,765,560 


47.597,346 


1,765,560 


47,597,181 


1,765,560 


47,782,484 


$200,000 under $500,000 


543,350 


160.482,561 


133,799,108 


136,484,118 


543,360 


38.282.123 


543,360 


38,282,080 


543,360 


38,514,941 


$500,000 under $1,000,000 


113,870 


77,269,978 


67,176,398 


67,989,652 


113,870 


19.036,635 


113,870 


19,036,624 


113,870 


19,135,571 


$1,000,000 or more 


61,562 


167,610.211 


149,682,735 


150,670,255 


61,562 


42,187,576 


61,562 


42,187,572 


61,562 


42,337,233 


Returns witti Form 8615 






















tax computation only 






















Total 


384,588 


1,252,890 

693,365 


1,046,500 

515,871 


1,058,631 

528,002 


384,588 

348,627 


184,074 


384,588 


270,588 


384,588 


270.588 


Under $5,000 


348,627 


76558 


348,627 


116,076 


348 627 


116,076 


$5,000 under $10,000 


•22,861 


•149,055 


■132,544 


•132.544 


•22,861 


■19,875 


■22,861 


■38,532 


■22,861 


•38,532 


$10,000 under $15,000 


•2 858 


•37,212 


•35,783 


■35,783 


■2,858 


■5,367 


■2,858 


■11,556 


■2,858 


•11,556 


$15,000 under $20,000 


•5,715 


•98,830 


•95,972 


■95,972 


■5,715 


•14,802 


■5,715 


■27,516 


■5,715 


■27,516 


$20,000 under $25,000 


•2,858 


•68,945 


•67,517 


■67,517 


•2,858 


■12,273 


•2,858 


■20,732 


■2,858 


■20,732 


$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 


•1,198 


•102,458 


■97,886 


■97,886 


■1,198 


•26,939 


■1,198 


■27,325 


■1 198 


■27,325 


$100,000 under $200,000 


•295 


•47,668 


■45,963 


■45,963 


■295 


•12,870 


■295 


■13,281 


■295 


■13 281 


$200,000 under $500,000 


•166 


•35,016 


•34,934 


■34,934 


■166 


■9.781 


■166 


■9,948 


•166 


■9.948 


$500,000 under $1 ,000,000 


- 


_ 


— 


— 


— 


_ 


- 


- 


- 


— 


$1,000,000 or more 


•11 


■20,340 


■20.031 


•20,031 


■11 


•5,609 


■11 


■5 622 


' 11 


■5.622 




Tolal credits 




Income lax after 


credits 


Alternative minimum lax 


Tolal income lax 


Type of lax computalion by size 


Number of 
returns 


Amount 




Number of 
returns 




Amount 


Nun- 
re 


ber of 

urns 


Amount 


Number of 
returns 


Amount 


As a percent ol 


Average 

income tax 

(dollars) 


of ad|us1ed gross income 


Modified 
taxable 


Adjusted 
gross 


























income 


income 






(11) 


(121 


1131 


(11) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(211 


Returns with regular tax 






























computation only 






























Total 


14,087,169 


7,001,874 




36,664,108 


41 


0,246,790 


98 


.304 


787,695 


86,664.128 


411,034,484 


19.9 


13.6 


4.579 


Under $5,000 


•9,960 


•152 




4,798,980 




457,051 




_ 


— 


4,798,980 


457,051 


150 


36 


95 


$5,000 under $10,000 


711,732 


113,389 




9,730.481 




3,832,004 




*• 




9,730,481 


3,832,005 


14 6 


49 


370 


$10,000 under $15,000 


2,863,772 


1,062,658 




10.400.809 




9,225,865 




■665 


■•330 


10,400,809 


9,226,194 


135 


59 


743 


$15,000 under $20,000 


2.768.951 


876,749 




11.123,515 




5,267,968 




■666 


•3,089 


11,123,515 


15,271,056 


14 3 


76 


1.331 


$20,000 under $25,000 


1.055,909 


517,737 




9.137,300 




8,245,713 




■302 


•1,892 


9,137,300 


18,247,605 


14 8 


89 


1.986 


$25,000 under $30,000 


992,579 


450,806 




7.456.668 




'0,338,661 


'2 


,709 


■6.218 


7,456,668 


20,344,879 


156 


99 


2.719 


$30,000 under $40,000 


1,841,442 


857,912 




1 1 .890,308 




4,085,620 


7 


,224 


20,729 


1 1 ,890,308 


44,106,349 


16 1 


10 7 


3.702 


$40,000 under $50,000 


1,406,791 


635,195 




8,244,557 




2,711,164 


4 


.986 


17,079 


8,244,557 


42,728,243 


168 


11 6 


5.179 


$50,000 under $75,000 


1,580,976 


763,129 




8,888,342 




4,223,513 


12 


.492 


29,465 


8,888,342 


74,252,978 


194 


140 


8.352 


$75,000 under $100,000 


420,392 


316,750 




2,509,520 




iS, 496, 399 


14 


,564 


46,314 


2,509 520 


35 542,713 


22 3 


16 7 


14.163 


$100,000 under $200,000 


288,077 


413,144 




1,764,982 




7,369,339 


31 


,972 


174,994 


1.764.982 


47,544,333 


25 


20 3 


26.929 


$200,000 under $500,000 


99,974 


317,530 




543,240 




J8, 197,411 


te 


,514 


229,573 


543,261 


38,426,985 


28 2 


239 


70.721 


$500,000 under $1 .000,000 


27,815 


220,483 




113,857 




8,915,088 


4 


,120 


113,222 


113,857 


19,028.311 


28 


24 6 


167.105 


$1 000,000 or more 


18 798 


456240 




61,549 


' 


1,880,993 


2 


,090 


144,790 


61,549 


42.025783 


27 9 


25 1 


682 660 


Returns with Form 8615 






























tax computation only 






























Total 


•4 


"255 




384.588 

348,627 




270.332 

116,076 








384.588 

348.627 


270.332 


25,5 


21.6 


703 


Under $5,000 
















116.076 


22 


167 


333 


$5,000 under $10,000 


_ 


— 




•22,861 




•38,532 




_ 


_ 


■22.861 


■38.532 


■29 1 


■25 9 


■1 686 


$10,000 under $15,000 


_ 


_ 




•2.858 




•11,556 




_ 


- 


■2.858 


■ 1 1 .556 


■32 3 


■31 1 


■4.044 


$15,000 under $20,000 


_ 


_ 




•5,715 




•27.516 




— 


_ 


■5,715 


■27.516 


■28 7 


•278 


■4.815 


$20,000 under $25,000 


_ 


_ 




•2.858 




■20,732 




_ 


_ 


■2.858 


■20.732 


■30 7 


•30 1 


•7.255 


$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 


_ 


_ 




•1,198 




■27,325 




— 


- 


■1,198 


■27.325 


■27 9 


•26 7 


■22,814 


$100,000 under $200,000 


_ 


_ 




•295 




■13,281 




_ 


_ 


•295 


■13.281 


■28 9 


•27 9 


■44972 


$200,000 under $500,000 


_ 


_ 




•166 




•9,948 




_ 


_ 


•166 


■9.948 


■28 5 


■28 4 


■60,015 


$500,000 under $1 ,000,000 


_ 


— 




_ 








_ 


_ 


_ 


_ 


_ 


_ 


_ 


$1,000,000 or more 


•4 


•255 




•11 




"5,367 




- 


- 


■1 1 


■5,367 


•26 8 


■26 4 


■482,651 



* Eslimale should be used t«ith caudon because of ihe small number ot sample reiurns on which ii is based 

Dala combtned to avoid disclosure oi mlormaiion lor specific taxpayers 
NOTE Detail may nol add to total because ol rounding 



Individual Returns/1988 



55 



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 lax as a percent ot adjusted gross income 


Size ol adiusled gross income 


Total 


Under 5 percent 


5 under 7 percenl 




Number of 


Adjusted gross 


Total 


Number ol 


Adjusted gross 


Total 


Number of 


Adjusted gross 


Total 




returns 


income less deficit 


income tax 


returns 


income less deficit 


income lax 


relurns 


income less deficit 


income lax 




(1) 


(2) 


(31 


(t) 


15) 


(6) 


(7| 


18) 


(91 


All returns 
Total 


87,135,332 

5.170.720 


2,989,915,092 

9.864.620 


412,869,909 


14,857,361 


171,434,172 


5,018,876 


10,433,263 


185,743,644 


11,379.729 


Under $5,000 


709.048 


3,462,020 


9.159.866 


199.833 


788,623 


2.287.028 


128.688 


$5,000 under $10,000 


9.765.882 


73.036.068 


3.914.612 


4,393.518 


29.481.458 


840.708 


3,278,307 


26.347.788 


1 ,604.836 


$10,000 under $15,000 


10.404.456 


130.636.055 


9.244.813 


2,818.907 


35.637.719 


976.233 


787.820 


10.087.334 


593,460 


$15,000 under $20,000 


11.129.814 


194.248.667 


15.305.060 


2,235.761 


38,364.957 


1.099,866 


2,007.096 


34.721.514 


2,119,944 


$20,000 under $25,000 


9,141,213 


204.811.083 


18.278.344 


933.200 


20,594.104 


658,067 


1 .234.663 


27.526,627 


1,674,458 


$25,000 under $30,000 


7,461,750 


204.667.435 


20.361.642 


418.387 


1 1 .343.855 


392.330 


820.369 


22,444.190 


1,378,792 


$30,000 under $40,000 


11,895,769 


413.203.096 


44.138.991 


362.611 


12.296.959 


413.360 


937,592 


32.119.081 


2,003,917 


$40,000 under $50,000 


8,249,552 


368.437,697 


42.768.361 


140.517 


6.212.278 


202.992 


351,464 


15.703.712 


982,678 


$50,000 under $75,000 


8,897.085 


532,315.125 


74.340,917 


60.517 


3.588.627 


110.717 


203,982 


11.808.791 


735,497 


$75,000 under $100,000 


2,518.463 


214.024.329 


35,685,329 


17.839 


1.507.021 


41.955 


16,867 


1.397.202 


81,501 


$100,000 under $200,000 


1.776.104 


235.793.141 


47,837,393 


10,624 


1.358.247 


38.039 


5.434 


696.698 


39,986 


$200,000 or more 


724.523 


408.877.777 


100,285,400 


3,460 


1,889.082 


44.776 


1,045 


603.679 


35,973 


Joint returns 
Total 


41,374,252 

5.852 


2,090,547,723 

-2.903.378 


297,225,750 


5,193,295 


99,808,273 


3,033,497 


4,776,954 


126,380,124 


7,779,331 


Under $5,000 


82,082 














$5,000 under $10,000 


186.650 


1.715.696 


57.049 


173.112 


1.621.717 


12,977 


— 


— 


— 


$10,000 under $15,000 


2.235.587 


28.374.341 


960.033 


1.923.061 


23,953,739 


700,097 


303,164 


4.305.369 


238,880 


$15,000 under $20,000 


3.861,437 


67.975.321 


3,604.872 


1.544.613 


26,794,955 


749,665 


1 414,951 


24.443.989 


1,505,934 


$20,000 under $25,000 


4,082.740 


91.836.836 


6,466,576 


697.534 


15,406,414 


500,500 


1 ,000,331 


22.375.400 


1,352.787 


$25,000 under $30,000 


4.036.420 


111.070.556 


8.997.360 


345.080 


9,349,865 


328,307 


694,272 


18.987.090 


1,168.767 


$30,000 under $40,000 


7.980.597 


279,070.181 


25.373.886 


307.046 


10,405,820 


357,845 


828,251 


28.475.594 


1,778.522 


$40,000 under $50,000 


6.713.114 


300,628,582 


32.023.065 


126.087 


5,556,662 


186,596 


322,668 


14.431.790 


909,197 


$50,000 under $75,000 


7.861.382 
2.244.631 
1.550.466 


471,479,611 
190,806,529 
205,569,625 


63.340.108 
30.834.317 
40.810.519 


50.785 
16.324 
6.958 


2,999,349 

1 ,386,437 

882,479 


99,116 
38,246 
24,932 


194,374 
13,397 
4,948 


11.228,321 

1,115.391 

630.726 


700,087 


$75,000 under $100,000 


65,485 


$100,000 under $200,000 


36,427 


$200,000 or more 


616.376 


344,923,823 


84.675,882 


2,695 


1,450,836 


35,216 


598 


386,452 


23,245 


Nonjojnt returns 
Total 


45,761 ,080 

5,164.868 


899,367,369 

12,767.998 


115,644,159 

626,966 


9,664,066 

3,462,020 


71,625,899 


1,985,379 


5,656,308 


59.363,520 


3,600,398 


Under $5,000 


9.159.866 


199.833 


788,623 


2.287.028 


128,688 


S6.000 under $10,000 


9.580,233 


71.320.372 


3,857,563 


4,220,407 


27,859.741 


827,732 


3,278,307 


26.347.788 


1,604,836 


$10,000 under $15,000 


8.168,869 


102.261.714 


8,284,780 


895,846 


11.683.979 


276,136 


484,656 


5.781.965 


354.580 


$16,000 under $20,000 


7.268,377 


126.273.346 


11,700,188 


691,148 


1 1 .570.002 


350.201 


592,145 


10,277.525 


614.010 


$20,000 under $25,000 


5.058.472 


112.974.247 


11.811,767 


235,666 


5.187.690 


157.567 


234,332 


5.151,227 


321.671 


$25,000 under $30,000 


3.425.330 


93.596.879 


11.364.282 


73,306 


1 .993.990 


64.023 


126,096 


3,457,100 


210.025 


$30,000 under $40,000 


3.915,172 


134.132.915 


18.765.104 


55.565 


1.891.139 


55.515 


109,341 


3,643,488 


225.394 


$40,000 under $50,000 


1.536,439 


67.809.115 


10.745.296 


•14.431 


•655.616 


•16.396 


28.796 


1,271,922 


73.481 


$50,000 under $75,000 


1,035,703 


60.835.514 


11.000.809 


9.732 


589,278 


1 1 .600 


9.508 


580.470 


35.410 


$75,000 under $100,000 


273.832 


23,217.800 


4.851.012 


•1.515 


•120,584 


•3.709 


•3.470 


•281.812 


•16.017 


$100,000 under $200,000 


225,638 


30.223.515 


7.026.874 


3.666 


475,768 


13,107 


•486 


•65,971 


•3.559 


$200,000 or more 


108.147 


63,953,953 


15.609.518 


765 


438,246 


9,560 


447 


217,226 


12.729 








Tota 


income tax as a p 


ercenl ol adjusted gros 


s income — Contin 


ed 






Size of adiusted gross income 


7 under 10 percent 


10 under 12 percenl 


12 under 15 percent 




Number of 


Adjusted gross 


Total 


Number of 


Adjusted gross 


Total 


Number ol 


Adjusted gross 


Tolal 




returns 


income less deficit 


income tax 


returns 


income less deficit 


income lax 


returns 


income less deficit 


income tax 




(101 


(11) 


(12) 


(13) 


(14) 


(15) 


(161 


(17) 


(18) 


All returns 




















Total 


24,765,706 

357.61 1 


604,986,727 

624.587 


52,498,087 


16,128,818 


482,388,868 


52,675,784 


9,933,831 


457,432,456 


61,691,659 


Under $5,000 


51.931 


222.160 


455,080 


50,300 


151,453 


454,190 


58,512 


$5,000 under $10,000 


1,827.305 


15.075.208 


1,172.929 


154.236 


1,375,716 


142,244 


82,831 


554,964 


75,139 


$10,000 under $15,000 


6.321.202 


78.627.689 


6,957,593 


438.589 


5,813,067 


617,548 


•25.718 


•309,169 


•42.370 


$15,000 under $20,000 


2.284,937 


40.913.862 


3.381.359 


4,491.822 


78,337,960 


8,379,066 


89,264 


1,535,089 


198.126 


$20,000 under $25,000 


3.453,446 


78.057.767 


6.654.482 


2.583.539 


56,340.798 


6,391,333 


897.464 


21,368,676 


2,699.552 


$25,000 under $30,000 


2,952,180 


80,825.062 


7.046.826 


1.218.295 


33.947.592 


3,577,382 


1.664.586 


44,904,434 


6,198.936 


$30,000 under $40,000 


4,266.308 


147,920.544 


12.923.868 


3.503.476 


122.973.607 


13,321,048 


896.852 


31,333,421 


4,211.247 


$40,000 under $50,000 


2.338,456 


103,428,263 


9.120.946 


2.005.805 


88,797,548 


9,733,454 


2.351.115 


106,817,333 


14.192.039 


$50,000 under $75,000 


869.014 


49.446.718 


4.304.849 


1.364.823 


78,536,254 


8,707.778 


3.098.635 


184,339,224 


25,002.604 


$75,000 under $100,000 


72.038 


6.049.401 


535,568 


118.244 


9.766.135 


1.082.416 


521.711 


43,958,624 


6,015,470 


$100,000 under $200,000 


20,038 


2.504.884 


215.374 


34,163 


4.081.878 


457.677 


145.881 


17,616,877 


2,421,291 


$200,000 or more 


3,171 


1.512.742 


132.362 


3,667 


1.963.233 


215.538 


8.320 


4,240,457 


576,372 


Joint returns 
Total 


12,639,419 


425,416,623 


36,832,913 


6,952,276 


297,301,470 


32,405.006 


5,723,985 


334,830,593 


45,159,077 


Under $5,000 










$5,000 under $10,000 


•2,858 


•20,675 


•1.572 


•2,858 


•21.438 


•2.280 


— 


— 


— 


$10,000 under $15,000 


•5,715 


•75,189 


•6.438 


— 


— 


— 


— 


— 


— 


$15,000 under $20,000 


886,655 


16,463,435 


1.254.428 


— 


— 


— 


•8.573 


•153.547 


•20,412 


$20,000 under $25,000 


2,361,551 


53,524,082 


4.510.574 


•11,335 


•259.250 


•27.214 


•5.715 


•126.620 


•16,460 


$25,000 under $30,000 


2,346,814 


64,277,306 


5.581,473 


645,492 


18.322.475 


1.887.251 


— 


— 


— 


$30,000 under $40,000 


3,843,447 


133,909,381 


11.672.866 


2.932.360 


103.709.058 


11.199.953 


62.253 


2.300.569 


286,686 


$40,000 under $50,000 


2,260,885 


100,059,002 


8.826.058 


1.894.181 


83.894.437 


9.188.178 


2.020.597 


92.404.528 


12,239,252 


$50,000 under $75,000 


843,065 


47,980,261 


4.178.206 


1.315.319 


76.296,987 


8.457.199 


2.976.216 


177.313.289 


24,029,243 


$75,000 under $100,000 


67.257 


5,638,007 


499.300 


116.755 


9,634,978 


1 .068.205 


505.244 


42.568.500 


5,825,189 


$100,000 under $200,000 


19.053 


2,370,564 


204.571 


31.082 


3,687,817 


412.635 


138.773 


16.731.859 


2,300,808 


$200,000 ot more 


2.120 


1,098,722 


97.427 


2,895 


1,475.030 


162,091 


6.615 


3.231.679 


441,027 


Total 


12,126,287 

357.611 


179,570,104 

624,587 


15,665,173 

51,931 


9,176,542 

222,160 


185,087,397 


20,270,778 


4,209,846 


122,601,864 


16,532,581 


Under $5,000 


455.080 


50,300 


151,453 


454.190 


58,512 


$5,000 under $10,000 


1,824.447 


15,054,533 


1,171,357 


151,378 


1.354.278 


139.964 


82,831 


554.964 


75,139 


$10,000 under $15,000 


6,315.487 


78,552,499 


6,951,155 


438.589 


5.813.067 


617,548 


•25,718 


•309.169 


•42,370 


$15,000 under $20,000 


1 .398.283 


24,450,427 


2,126.931 


4,491.822 


78.337.960 


8,379,066 


80,692 


1.381.542 


177,714 


$20,000 under $25,000 


1.091.896 


24,533,685 


2.143,907 


2,572.205 


56.081.547 


6,364,118 


891,749 


21.242.055 


2.683,093 


$25,000 under $30,000 


605.366 


16,547.756 


1,465,353 


572.803 


15.625.116 


1,690,131 


1,664.586 


44.904.434 


6,198,936 


$30,000 under $40,000 


422.861 


14,011.164 


1,251,003 


571.116 


19.264.549 


2,121,095 


834.599 


29.032.852 


3,924,560 


$40,000 under $50,000 


77.570 


3.369.260 


294,888 


1 1 1 .623 


4.903.111 


545.276 


330.518 


14.412.804 


1,952,787 


$50,000 under $75,000 


25.949 


1.466.458 


126,643 


39.504 


2.239.267 


250.579 


122.420 


7.025,934 


973,361 


$75,000 under $100,000 


•4.781 


•411.394 


•36,268 


• 1 .489 


■131.157 


•14.211 


16.467 


1.390.124 


190,281 


$100,000 under $200,000 


•985 


•134.320 


•10,803 


3.081 


394.061 


45.043 


7.108 


885.018 


120,483 


$200,000 or more 


1.051 


414.021 


34,935 


772 


488.202 


53.447 


1.705 


1 .008.778 


135,345 



Foolnole(s) al end ot lable 



56 



Individual Returns/1988 



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

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









Tota 


income tan as a percent of adjusted gross income — Continued 










15 under 17 percent 






17under 25percenl 






25 under 30 percen 




Size of adiusled gross income 






















Number of 


Adjusted gross 


Total 


Numtjer of 


Adjusted gross 


Total 


Number of 


Adjusted gross 


Total 




returns 


income less deficit 


income ta* 


returns 


income less deticii 


income tax 


returns 


income less deficit 


income tax 




(191 


(20) 


(21) 


(22) 


(23) 


1241 


(25) 


(26) 


127) 


All returns 
Total 


4,653,512 

62.867 


258,383,618 

111,726 


41.283,305 

17.751 


5,703,605 

91.443 


586,082.484 

250.026 


121,627,501 

53,249 


589,422 

■17 146 


239.625.260 

■63.293 


63,227.784 


Under $5,000 


•16,557 


$5,000 under $10,000 


•2.858 


•15,797 


•2.458 


•4,240 


•27.929 


•6.331 


•17,146 


•116.013 


•31,879 


$10,000 under $15,000 


— 


_ 


— 


••5,716 


••72.958 


••15,186 


•104 


•1.131 


•316 


$15,000 under $20,000 


•11,430 


•208,368 


•33.320 








•6.379 


• 1 1 1 877 


•31 3B5 


$20,000 under $25,000 


•20,891 


•505,273 


•79.760 


•9,237 


•212.299 


•41,015 


•5 


•101 


•27 


$25,000 under $30,000 


364,369 


10,546,697 


1,633.130 


•17,953 


•508,273 


•92.339 


•5,279 


•138.594 


•36,586 


$30,000 under $40,000 


1,126.526 


37,346,456 


6.033.369 


794.950 


28,944,493 


5,144.023 


•5,538 


•203.197 


•54,063 


$40,000 under $50,000 


349.984 


15.867.512 


2.621.801 


708.572 


31.452.620 


5.965.435 


•3,545 


•153.898 


•42,964 


$50,000 under $75,000 


1.910.722 


116.106.359 


18.490,179 


1.387.312 


87.732.100 


16.653.622 


•2,416 


•156,830 


•41,024 


$75,000 under $100,000 


620.144 


52.324.853 


8.387.437 


1.099.856 


94.485.308 


18.267.265 


49,159 


4,300,090 


1,119,992 


$100,000 under $200,000 


174,327 


21,161,623 


3.404.658 


1,204.837 


161.052.696 


33.908,540 


176,149 


26.579.067 


6,960,472 


$200,000 or more 


9,393 


4,200.065 


679.443 


379.491 


181.343,883 


41,480495 


307,666 


207.801 169 


54 892 519 


Joint returns 
Total 


2,622,536 

•2,858 


185,691,388 

•11.373 


29,638,999 

• 1 .886 


3,080,349 


430,173,456 


90.024,816 


344,163 


187,815,762 


49.502,015 


Under $5,000 


- 


$5,000 under $10,000 


— 


— 


— 


•1,381 


•10,677 


•2,135 


— 


— 


— 


$10,000 under $15,000 


_ 


— 


— 


••2.859 


••30,486 


••7,659 


■104 


•1.131 


•316 


$15,000 under $20,000 


•2,858 


•51.308 


"8.570 


•• 






•664 


•13,047 


•3,869 


$20,000 under $25,000 


_ 


— 


— 


•664 


•15.187 


•3.338 


•5 


•101 


•27 


$25,000 under $30,000 


•1.381 


•36,807 


•5,981 


•2.385 


•69.919 


•15.544 


•664 


•18,382 


•4,764 


$30,000 under $40,000 


•2.366 


•91,926 


•14,882 


•295 


•9,364 


•1.911 


•2,665 


■103,174 


•27.138 


$40,000 under $50,000 


81.451 


3,962,919 


605,296 


•6.368 


•282,066 


•54,328 


•783 


•32,636 


•8,208 


$50,000 under $75,000 


1.755.621 


107 147,634 


17,057,526 


717.616 


47,996,819 


8,582,829 


•20 


•1,346 


•387 


$75,000 under $100,000 


601.847 


50.807.584 


8,146,417 


918.697 


79,224.184 


14,991,869 


•3,367 


•275,082 


•72,331 


$100,000 under $200,000 


166.055 


20,152,715 


3,244,921 


1,097.249 


146.732 569 


30,710,152 


82,667 


13.882.917 


3 612 052 


$200,000 Of more 


8.100 


3,429.223 


554,520 


332.835 


155.802,196 


35,655 152 


263224 


173,487 947 


46 772 924 


Nonioint returns 
Total 


2,030,976 


72,692,230 


11,644,306 


2,623,256 


155,909,028 


31,602,684 


245,259 


51,809,498 


13,725.769 


Under $5,000 


60.010 


100,353 


15,866 


91.443 


250.026 


53,249 


•17.146 


•63,293 


•16,557 


$5,000 under $10,000 


•2.858 


•15.797 


•2.458 


•2.859 


•17.252 


•4,196 


•17.146 


•116.013 


•31.879 


$10,000 under $15,000 


_ 


— 


— 


••2.857 


••42.473 


••7,627 


— 


— 


— 


$15,000 under $20,000 


•8,573 


•157.059 


•24.760 


•• 






•5.715 


•98.830 


•27.516 


$20,000 under $25,000 


•20,891 


•505,273 


•79.760 


•8.573 


•197.112 


•37,677 


— 


— 


— 


$25,000 under $30,000 


362.988 


10.609,890 


1.627.149 


•15.568 


•438,364 


•76,794 


•4.615 


•120.212 


•31822 


$30,000 under $40,000 


1,124.160 


37.264,531 


6.018.488 


794.654 


28,935,139 


5,142,112 


•2.874 


• 100,023 


•26926 


$40,000 under $50,000 


268.533 


11,904.693 


1.916.505 


702.203 


31.170.464 


5,911,107 


•2.762 


•121,263 


•34,756 


$50,000 under $75,000 


155.101 


8,967.825 


1,432,653 


669.696 


39,735,281 


8,070,793 


•2.395 


•165,484 


•40,637 


$75,000 under $100,000 


18.297 


1.517.269 


242,019 


181.158 


15.261,124 


3,275.397 


45,792 


4,025,008 


I 047,661 


$100 000 under $200,000 


8,272 


998.808 


159,736 


107,588 


14,320,127 


3,198,389 


92,482 


12 696 150 


3 348,420 


$200,000 or more 


1,293 


770 832 


124,923 


46,666 


25,541,687 


5,825,343 


54 332 


34,313,221 


9 119 695 








Tola 


income lax as a p 


ercent ot adjusted gro 


ss income— Continued 






Size of adjusted gross income 


30 under 50 percent 


50 under 100 percent 


100 percent or more 




Numljer of 


Adjusted gross 


Total 


Number o1 


Adjusted gross 


Total 


Number of 


Adjusted gross 


Total 




returns 


income less deficit 


income tax 


returns 


income less deficit 


income tax 


returns 


income less deficit 


income tax 




(28) 


(291 


(30) 


(31) 


(321 


(331 


(34J 


1351 


(36) 


All returns 


29,548 


5,991,473 


2,199.796 


18,105 


1,082,145 


682,921 


22,162 


- 3,235,754 


584,468 


Under $5,000 








•2,858 


•2.332 


•2.117 


14,540 


-3,543.506 


130.109 


$5,000 under $10,000 






•■ 


•2,576 


•20.788 


•15.972 


•2.865 


•20.394 


•22.111 


$10,000 under $15,000 


••3,156 


••40.664 


••12,649 


•3.154 


•45.010 


•26.458 


•92 


•1 346 


•3,011 


$15,000 under $20,000 


•3 


•56 


•23 


•176 


•3.365 


•2.341 


•2.943 


•51 601 


•59 627 


$20,000 under $25,000 


••9.306 


••224.657 


• •84,290 


— 


— 


— 


••231 


••8 906 


••15,345 


$25,000 under $30,000 








•320 


•8.370 


•4.774 








$30,000 under $40,000 


*• 






• 1 .290 


■44.232 


•25.025 








$40,000 under $50,000 


•■ 






3 


147 


98 


•• 






$50,000 under $75,000 


4.812 


288.696 


107,712 


•4.811 


•310,364 


•182.522 


* • 






$75,000 under $100,000 


1.777 


161.710 


57.483 


405 


37,043 


30.977 


•422 


•36.942 


•65.265 


$100,000 under $200,000 


3.410 


477.022 


181.206 


1.688 


21 1 ,809 


131.336 


•655 


•62.441 


•78.814 


$200,000 or more 


7.084 


4,798.669 


1,756,436 


823 


398,686 


261.301 


514 


126.123 


210,186 


Joint returns 




















Total 


20,089 


4,885,437 


1 ,804,892 


10,612 


880.363 


545,850 


10,373 


-2,635.766 


499,352 


Under $6,000 














2.995 


-2.914.752 


80,196 


$5,000 under $10,000 






•• 


•2,576 


•20.788 


•15.972 


•2.865 


•20.394 


•22,111 


$10,000 under $15,000 


••297 


••3.445 


• • 1 ,089 


•296 


•3.661 


•2.649 


•92 


•1.346 


•3,011 


$15,000 under $20,000 


•3 


•56 


•23 


•176 


•3.365 


•2.341 


•2.943 


•51.601 


•59.627 


$20,000 under $25,000 


••6.144 


••148,969 


••60,679 


— 


— 


— 


••225 


••8.655 


••14.662 


$25,000 under $30,000 








•320 


•8.370 


•4 774 






* * 


$30,000 under $40,000 




•* 




• 1 ,290 


•44.232 


•25.025 






* * 


$40,000 under $50,000 








3 


147 


98 






• * 


$50,000 under $75,000 


4,715 


283.188 


106,925 


•3,614 


•230.483 


•125.437 






* * 


$75,000 under $100,000 


•918 


•82.628 


•32,198 


•402 


•36.796 


•30.813 


•422 


•36,942 


•65.265 


$100,000 under $200,000 


1,901 


276.250 


101.519 


1,462 


187.079 


116.651 


••832 


••160,046 


••254 580 


$200,000 or more 


6,110 


4.090,900 


1,503,458 


673 


345.442 


222.191 




■■ 


■■ 


Nonioint returns 
Total ' 


9,459 


1,106,036 


394,904 


7,292 


201,782 


137,071 


11,788 


- 599,988 


85,116 


Under $5,000 








•2,858 


•2,332 


•2,117 


1 1 .545 


-628,765 


49.913 


$5,000 under $10.000 








— 


— 


— 


— 


— 


— 


$10,000 under $15,000 


••2.859 


••37,219 


••11.559 


•2.858 


•41.349 


•23,810 


— 


— 


— 


$15,000 under $20,000 


_ 


_ 


_ 


— 


— 


— 


— 


— 


— 


$20,000 under $25,000 


••3 162 


••76.687 


••23.610 


— 


— 


— 


■•6 


••250 


••783 


$25,000 under $30,000 


_ 


_ 


_ 


_ 


— 


— 


"' 






$30,000 under $40,000 


•• 


" 


•• 


_ 


— 


— 


'• 






$40,000 under $50,000 


•• 


•• 


•■ 


_ 


— 


— 


'• 






$50,000 under $75,000 


•97 


•5.508 


•1,787 


•1,198 


•79,881 


•57,085 




* • 


• • 


$75,000 under $100 000 


•859 


•79.082 


•25,285 


3 


246 


164 


— 


— 


— 


$100,000 under $200,000 


•1 509 


•200.772 


•79,686 


•226 


•24 729 


•14,785 


••237 


••28517 


'•34,420 


$200,000 or more 


974 


707.769 


252,977 


151 


53,244 


39,110 









* Estimate should be used with caution because ol Ihe small number ol sample reiurns or> which it is based 
• ' Data combined lo avoid disclosure ot mformalion for specific taxpayers 
NOTE Detail may not add lo loial because ot rounding 



Individual Returns/1988 



57 















^ 




1 1 1 1 1 


4- TT CD n r- 


0> Tj CD '- to 


to o in "- 1 


m 1 1 1 1 


1 1 1 1 1 


01 


■♦- 


1 1 1 1 1 


■t- ■^ in h- CD 


CM CD '- PM CO 


(o o in ■^ 1 


en 1 1 [ 1 


1 1 1 1 1 tn 










c 




o 






to 00 CT) CD 


O CD C7) o in 


S ^ - - 1 


Tf ' ' ' ' 




n 






f^ TJ CM CM 


•- o CD en in 


'S 2 ::;:; ■:; 




1 1 1 1 1 (0 














o» 






CM - Ul O 


CD TJ- CM CO - 


in o CD CO 


CT) 




« 






CO in CD TT 


r- ^ rr CM — 


tn o oo to 


P 


ID 








-1 

5| 


' 




eE 






^ dj CD CD 


(D iri r-" CD T 


^ cm" — CD 


CM 










• CD cm' cm 


to' en Tj' cm' t 


T^ cm" "-" cn 




S" 


























































^ CO 


o ^ 




r> 






4— CM CM — en 


r- ^ CO tD (D 


CD en m CD 1 






CSI 


>- 


1 1 1 1 1 


4-0 (D o tn 


in •- CO CO CD 


en CD in to 1 


CD 1 1 1 1 


1 1 1 1 1 ^ 
















CO CO o ■« 


CM CD CM O O 


f- - - o ' 


(>-. 1 1 1 1 




l»- 






CD tn r- o 


in to CO oo o 


■■:: ^ ^ S ' 


f^ 1 1 1 1 












o 


O) 






in in r^ "- 




in Tj h- p 






w 






^ ^ CM O 


in CO CM CM o 


in ^ r- p 


in 


r- 








o 








c\i CM o r^ 


CM •- CM O O 


CO CD iri rr 


to" 




IC 






•-" iri en d 


en cm' t' ^' d 


CD to iri ^' 


oo' 


O) 


















^ -^ n m 


CD CD Cy CM CM 








?4 

CM 






•- CM •- CM 


CM Cm ■- 1- Cm 






CM 














c 




I 1 1 1 1 


1 4-r-. O CM 


CO r-. .- r- O 


O) eo CO — o 


■"J CO O ■w r^ 


P- CO •- f- P- 


W 




1 1 1 1 1 


1 1 1 1 -t- 


(O r- O tD r- 


■^ tn CD — CM 


en -T en -a- r-~ 


. . . f^ r^ f^ 


















1 1 1 1 1 


' O) O) in 


r- to o O ■- 


O CD CM m CD 


in -a- in CD o 




h- 








o CD CD m in 


r) 00 eg r) CD 


^ cn CO to to 


• - - CO ■'a- K 














ec 








-<J CO O l=- •- 


p -^ p ■*_ p 


o o en en to 


r- p CM p p- 


K 








r- -^ O CD 1- 


tn CM o eg CO 


CO "!t CD cn en 


p P^ o 










3 










— " iri CO 


'-" cd CD cm" iri 


en oi iri CM (J) 


iri ^' Tj d to' 


ri CD to' CM 










m' CD P-" --' d 


co" en" en" -r-' co' 


p^" eo d d cn" 


cm" m 










E 
< 


2 








^ CD CD Ol OO 


oo CO <Z> CO CD 


CO oi P ^ en 


CD CO .^ 










... ^ CM 


^ in CD r- (^ 


tD CO CO T Ctl 


in 








^ 




a 












■tj CD CD m CD 




« 












tr CO to in CO 


'T 






1 


s 

a; 






r 
















n 




















n 


S 






a 


■+— 




1 4- CO <D O 


CM CO CM CD •- 


TT »- CO T en 


o en ■- in o 


■W in CM r-. CD 


n 


"^ 


i 1 1 1 1 


1 1 1 1 "*" 


o o tn in CD 


lio CD CO in 00 


r-^ CD to in to 


■ - ■ 1^ CD a> 






c 












1 1 1 1 1 


1 r^ f^ r^ 


o o o) - in 


^ o tn f^ CD 


CD (^ r- o ■- 


r-, r- .- CO to 


e 








'S- ^ tn CO -^ 


r^ r^ ^ en o 


CD -^ CD O O 


• • ■ CO CO ^ 








o 






^ 






in Cm CD 


r^ -- T- CD f^ 


"7 "j^ "". n ^. 


CO •- -a- eo CM 


p >- CO p p 










p p p p p 


p p p p p 


^ CD CD to in 


p p m_ 












r 






CO O) r\t 


iri CM oi iri r--' 


o r~- CD en CD 


CO CM d CM CD 


CM tri en ^' — 


It, 








r^' r- CD d CO 


■- ^ en r- tri 


co" cri d eg" d 


^ "- eo 










■S 5 


« 






- m CO 


in CD CO CM ^ 


CM tn CD CD CD 


o en — n tn 


CD to CM 


tn 








. . ^ TT in 


CO -^ CD to h- 


^ ;;; P 2 SS 


to 












c 








^ ^ T- CM C^ 


eg — CM •- — 


p en r-- p -a- 


CD ■~- 


CO 












03 Ol 1^ CD CT) 












i 2 

z 




en 
















r* 














"' 






















en o o p- (D 


to CM CM "- O 


r- in o o en 


CM CD CM r- ^ 


at 


■♦- 


1 1 1 1 1 


■♦- ^ CM h- CM 


o CO en CM en 


in '- ■- CM '- 


CM CD CD o en 


eg to •- h- T (D 














o 




1 1 1 1 ■*" 


in •- CM S ^ 




r^ CO r- r- to 


o> CM h- r- en 


en en ^ to in 


3 




1 1 1 1 1 


h- in CM •- 




r- r^ 1^ tn to 


to n CO p- en 


CD en ■« CO in V 














^n 






CM CM r- ■- C\J 




oj en CM p o 


p p n p p 


p p p p r^ 








CO r- tn (D 


p p 5 ">t 7- 


CM ■* r-- 00 en 


h- r- CM to eg 


o en eo cn p- ^ 










g 


£ 








^* iri CM CM f^" 


tt" iri -r^ co' o 


o d iri CD tn 




iri CD CO cm' 








■ "t' cm' cd' 


iri ^ CD en ^ 


n d d ■^" --■ 


d •-* d V cd' 


iri cd' CD cm" in 










E 

< 






^ CM CO 


— -T PM CO f^ 


CD o i*~ en en 


oo o en ■* CO 


to 00 T- 


S 








— ^ to 7- in 


o CD in CD eo 


r- en O) -tl- cn 


to CO — ^ 


0) 

E 










c 








•- •- CM CM CM 


CM CM •- 






c 








"- *" 


CM .- »- 


la- en to in to 


^ o> 












Ul 
















^ 
















o 
o 

c 






3 










































IT 






O cj) CD r- O 


CM CO ^ CD CM 


CM rvj CM in ^ 


CD CO o CD en 


cn <n CD ^ r^ 


a 




1 1 1 1 


■♦- O l^ O CD 


in CD CO CM ^ 


CD CO en to -^ 


O CM in CD lO 


cn cn '^ T p- r* 


















1 1 1 1 ■*" 


"=■ O CM <JD Ol 




'^ r^ CD oo in 


o ■- en CD CD 


to in o oi en 


u 








CD en — CM en 


to — CO O CM 


■- eg in r) o 


CD in o cn en oo 


(/} 








o 










■- r- CO — •- 


(j> CD r- CD in 


'» ''_ —. ". "_ 


^ o en to CM 


in r- o o CM 


Ci 






^. ®. ^. '^. 


T p p 1^ p 


Q i^. "^ '^_ cn 


O CD CO to to 


in i^ o o p o> 


in 
O 








* E 




^ 
f- 






1^ -^ CO -7 -^ 


CO iri CT) CD r^ 


to iri CM CD CM 


iri CD d iri to" 


CD iri d •<i" ■-' 


IT 






—" CD en r^' 


CO ^ CO r- CD 


CM cm" CO r^ d 


CM CD d cri iri 


CD iri d -^ ■- <o 








J3 5 








CM CD CO en CD 


o Cm in in 1 


CD CD CM ^ tn 




CD to CD 








■^ CM — CM 


■C- ^ CM CO to 


CD CD in CM CO 


CD eg — CD in 


CD CD CD in 








E ^ 










■^ en in CD <o 


(O CD r- TT - 


o en (^ CD -3- 


CD - 


P 








■- eg CD 


in in to ^ "- 


cn en 1^ p -a-_ 












3 :: 

Z 




P 












^' ^" ^" ^" 




O 












y-' T-' ^' 


M 


•D 




















































































3 
















■- 1 O 1 "- 


^ ^ m CD o 


CT) CD in T '^ 


— ^ en CM CD 


r^ tD CD in tD 


(31 1^ CD Tj O 




CO 


II' II 


. . CM 00 O 


-- CO CD CM CM 


tn eg CD CO CD 


CD -a- in CO CD 


■- 1^ r^ CD CD ^ 












^ 


ai 


- 1 lO 1 Ol 


O CM CM "3" CT) 


^ — CD >^ — 


in CO r^ -^ en 


CD o en en o 


CD r- m en in 




CO 


II. II 




CD en CD en o 


CO -a' CD CO r-- 


en CD CD oo in 


•7 CO CM O in ^ 


< 














a> 




CD f\J r^ cy TT 


■3' ■- in CM CD 


in to ^ oi o 




^ CM CD en CD 




'^, 




* ' r- uo o 


p p p •- p 


p p p p p 


in p -a- r^ p 


^ cn en eg CD tj 












o 






•— in CM in o 


CO oo" cd' f^ r- 


r-" en CD iri r- 


r-' d oo' iri CD 


d d ID ^' cd" 








■^" cm' iri 


iri iri to cm' iri 


eri cm' ^ cn iri 


— d ^ p- CO 


d ■-' d eg r^' uf 
















•- ^ CM Ol 1^ 


CD O CO O O 


'^ in tn CD CD 


CM eg CO CM to 










— •- to CM in 


o CD tn CO OO 


CO o en o in 


CM o eo eg ti S 
















■- ■- cm CM CM 


CM CM •- - — 


in ^ CO (D r^ 


CD -^ CD Cm -^ 


a 










CM ^ -- 


■^ ^ t^ to f^ 




O 




1 








f>- 
















in 














-' 


ti 




5 








































N 








































M 




s 










^ 




r- ^ CD o O 


Tj- f (O O r~- 


- to o -a- r-. 


en en r- ■- r- 


o tD — en CD 




t^ 


II* II 


■ • r- en ■^ 


CM en en en r^ 


o in to TT ^ 


o -^ CD ■- in 


CO CO — to cn PI 


>> 




o 








c 




IJ^ 1 s 1 s 


r- CD CNJ '— o 


CM in o in CD 


en to o in CD 


o 1*- o en o 


^ in o ^ -* 




o 




• • •- r- en 


en r- en 1^ CM 


■^ to O CO CO 


tn r- CM cn '- 


O P- O CD eg CO 












o 




in lo to 


.- CM CO •- CD 


CM Ol CO CD CD 


in oo CM to to 


p p p h-_ p 


T CO en tn en 




■<T 




CO en en 


r~ en in o o 


00 en CO CM CO 


■^ en to p- tr 


-a- p p p p O) 


^ 








£ 




SI 

c 




fn" n" r\i 


^ CO CD O) O 


cd' r-' iri o ^ 


h-" iri '- CD d 




cm' en d 1^' co" 








co' to" •-' 


r-" co" cri ■<T •-' 


tri CD cm" cm" d 


tt" to" oo" -- cn" 


cm' d d P-' cd' fJ 










3 








CD S S O ¥ 


CM en CO r*- CD 


O --J -» CO - 


in en ■<T o CO 


CM CO O CM ■- 


c 


CM 






in 'I eg -"T r- 


TT CD r- "tr en 


o to — O P^ 


eo CD o eg .- tn 


w" 






1 


s 








CM CD 


•w in in CD CO 


r- CD 1^ ^ CM 


o en CO T tn 




e 








^ CM CO 


in in to "tj- -- 


o en 00 ^ in 


■^ CM - o 


01 




























" 
















E 
>. 
ni 






























































































r 


^ 


o in (D o o 


CO -^ f^ CO ^ 


en en to CM r^ 


CM ^ in en o 


^i tn CM tn r~- 


O CD CD CU ^ 


CM 


CO 


CM en CD in in 


o o tn en r- 


in CD to to cn 


CO to o ^ o 


CO CM CO in CD 


2 S2 ^ ^ i^ r 














in 


■— ID OJ (D OJ 




en CM in o lO 


O CD o — to 


in — r- -(T — 


r^ r~ in CO •- 


(0 


r^ 


»^ in -fj o ■v 


en eo CTi o en 


en 1 in o r- 


^ in -^ p- — 


CD CD CD en ^ 


cn en in in CO ot 


Q. 














■^. 


(D o O) in — 


CM CD oi in CO 


CD r-- p CO -. 


00 o o CM in 


CM en CM CD CD 


p t p -a- ■w 


p 


CD 


CM p p p -^ 


rr p o p p 


o CO in CO CO 


^ to r^ ■- 7- 


o in o in p^ 


p -^ p p p r- 


X 
















fn ■- r--" (--' m 




T CM ^ CM CM 


iri en tn f- cm' 


^' CD to CO r- 






d 


— — en en TT 


iri r-' rf to f-- 


cm' ■- CO d CD 


r-" cn" cn en to 


iri to to cm' d 


CD oo' d d d o 


cs 


ro 






t 


5 


r- 


(O CM CM c^ ■- 


1- CD CD CD CM 


m (7J ^ r- — 




- en - CO CD 


m CM o CO 'T 


r 


CM 


en en CO CD in 


r- og t- 00 to 


o CO r- eo m 


CO tl 00 1^ ■« 


CM ^ P- CO CM 


in eg o CO ■* P 










in CD CJl •- CD 


in CD O CD CD 


en en m 5 h- 


p to Ti- r- p 


p p p p p 






tT to 00 O CM 


in to en CM m 


CO O) -'^ CD f~- 


in to CD p- m 


p p p p p n 


H 


o 








c 








^" ^ CM CM (M 


cm' cm' tn tri CD 


en r^ to -^ ^- 


r~- en en oi CM 


s 








- — ^" cm" cm' 


cm' cm' tn CD cd' 


d — to ^ p~- 


p~- d d d CM _r 


•o 
c 


o 


a 


















1- CM ■^ ■>!■ r^ 


CD ^ CD - T 












— CM -^ ^ r-. 


en ■<j tn ■- TT '^ 


(0 


C 
CO 


I 
















































































<0 


3 


5 








r. 


o 


C\J r^ 17) ^ CM 


CO ^ CD CD T 


O O O in CD 


en CD 1 CD o 


f^ in CO CD oo 


r^ r^ CM N. r- 


CN 


CM 


in en to C3 CD 


— CM O CO '» 


CO to m h- o 


^ m tn CD CM 


cn o en CM to 


CD "a- cn CM CM in 




o 










<fi 




Tj r- ai CO CO 


CD CM CD CJl O 


CD "— CO CD CD 


CD CD CD en o 


CD CD -w in CO 


O •- ^ CM cn 


p» in 


in -^ en CM o 


O O CD "=!■ r-~ 


— to r- in T 


— CD CD in -^ 


;- in tp in ro 


CD O to CO P- CO 


■a 


-£ 




o 






T 


o 


en in r^ CD CM 


CD in to CD r- 


n CO CD en 1^ 


CD TT T CM p 


in 00 r>- CM CM 


en oi o f^ en 


n p 


p CD p r- p 


in ^ ■-- r-. p 


^ CD ■- ■- to 


in o en CO ^ 


CM P- P- to O 


■^ 7- CD CD cn T- 


2 
o 

X 

n 

1- 






1 


c 






C\J 


cd' o ^ o cm' 


O O ■- co' r-" 


o CD en CD CD 


— iri CO CM CD 


d iri r-" CM en 


CO CD CD ^ — 




■^ T ^ •- en 


en en m' d ■- 


CD co" d iri cn 


cm' rr' CM "- to" 


<- ^" in" d p~-' 


co d P-' -a-' ■-' «j 


C 




5 




G 

c 




in CD CM ■- CO 


!D O CD CD O 


— CD ^ en T 


o CD to in -- 




^ r^ <i ^ CD 


n 


O CD CO T -t 




eg — CD en CO 


to cn -a- CO en 


^ S S5 5 25 


":; ^ ^ ^ '^ «> 


0) 












CD CM o in o 


P '-. Q Q P 


■^ en — CM CM 


TT CM p — — 


— ■^ en CM CO 


in r- in •- 






m o CD cn oi 


CT) O Ol O) CTl 


o en o — — 


CD — CO '- p 


.- ^ CO CM CO 


in p- in 7- CQ 




z 


" 




a 






CM Cm' cm cm cm 


cy" '- cm' cm' cm 


cm' c-j cm cm cm 


en N." ^" CD CD 


cm" •-" 


N 


'- ^ 


,-' CM T^ '-" ■- 


rg — CM CM eg" 


cm' CM CM CM CM 


d P-' '-' CO CO 


eg — ' ^ 


8 

E 
















































































> 








c( o 


c7) en o »- lO 


CD CO h- r^ CD 


lO O r^ in TT 


CD en CD -- en 


CM en en T in 


tD CO CM oo in 


py 


CM 


in en CD C3 eo 


^ CM o tD tr 


CO CO m p- o 


Tt lo in CO eg 


en o en CM in 


en 'a- 0> eg CM a> 


^ 










a 




^ CO P- O) — 


Ln (^ -^ ^ en 


CD ^ CD (71 CD 


o CD en r- - 


CO CD en ■- CO 


h- in r-. o to 


n in 


in ■<a- CD CM o 


O O CD T r^ 


- CO (^ tn V 


-- CO CD in T 


•- tn CD in 00 


S ° JS JS C;; 2 




C 

o 
E 








CM 


T 


CO O CO (^ CD 


o in in r- oi 


CTl CM in O Cm 


p CM h- — r- 


r- r^ in in o 


■^ CM rr oo p 


Pj p 


CD CD CM h- p 


in -- ■.- f-. CD 




in o en eo T 


CM p- p- in o 


■^ >- p p p O) 










s 




lO t^ en f^ 00 


CD -tJ ci ^ '- 


r^' ^ iri cm" CD 


CO r-- CO to •- 


CO r-' to Tj" ^' 


d CO CD "T CM* 


in iri 


TT T T T- en 


en" en' m' d ■- 


CD CO d iri <j) 


cm" tt" eg" >- cd" 


^' ■-' iri d P-" 


CD CD r^ tt' •- fj 


Si 

n 










CM CO CO ^ — 


CO CD CD in 01 


m O CM O CM 


en CD tn en ^ 


r^ •- in CD o 


CM r^ ^ ■- to 




O CO CD -a- -^ 




CM ■- 00 en eo 


tD en ^ cn en 


^ S S ;f S 


":; ^ ■?; ~ '^ f*- 








CO 


^ CS3 in n - 


O - - O CI 


OO r-. f- CO CD 


in p -cr — ^ 




in r-- in •- 






en o CO en en 


en o o> ci oi 


p p p — _ •-_ 


CD •- p — p 


'- Tj- p p p 


p 1^ in - m 








! 




m' ci ci <ri cri 


CD CD CD CD C«J 


cm" cm cm cm cm 


CM CiJ CM CM CM 




CM •-" 








■r-' cm' — " — --' 


cm" — cm' cm cm 


CM CM CM CM cm' 


d P- ■- CD CD 


eg ^ N 


!j 


1 


< 
















"" 




o 










'~ 


CM 


X 

(0 


QJ 

a 
E 








































t- 






































c 

3 


■D 


i 






































rj 


t 






q; 

E 
o 






o o o o o 


o o o o o 


o o o o o 


o88S 

o o o o 




Q} 






o o O O O 


o o o o o 


o o o o o 


o o o P "5 
o o o o S 


O 


o 








o 


o o o o o 


o o o o o 


o o o o o 


°- ° o g 

8 S S ° s 

•- M M (A O 








o o o o o 


o o o o o 




^ d d 9 ° 




1 








o O O O 


o o o o o 


o o o o o 


o o o o c 


o p p p p 






o o o o o 


o o o o o 


o o o o o 




S S S °" 2^ ^- 


< 
1 


1 






^ 


88S8 


8 8 8 8° 


— cm" cd" -^t iri 


to' r- CO en 6 


lO o o o in 

CM CD ^ -"^ P- 


] 


Z> 


S S S 8 


8 888g 


— eg m ■^' tri 


CD r-" oo" en d 


CM CO T in r^ 


0) 






- 


o 


8SJS5S 


SfeSS's 


tfl w w w t« 


tfi fc« tf» b9 te 


tA yi tA fA y^ 


W ^ ^ ^ C 

^ V <D a, ^ 


tf 


' 9 


o cm" en" 't" iri 
o (A %ft yj w 


lO P- CD Ol "" 
M (A %9 M «9 


mm^m^ 




tf3 tfl «9 W W 


kfi ^ ^ ^ C t 

- -S oj eu ^ 3 


1 

CO 


o 


ra 




1 




O ^ ^ ^ ^ 
^" CD CU QJ 0) 


QJ QJ ^ QJ QJ 


Islll 


53 QJ 03 S cD 

■O TD -D -D "D 


QJ QJ J^ QJ QJ 

■o ri "□ -D ■□ 


0) -D -O X3 X 
TD C C C ° 


E 


en 


o ^ w ^ ^ 
^- 0, 0) d) cu 


53 o oi 5 QJ 


QJ QJ QJ Q) 

TD "O "a "D -D 


mil 


T3 TD -D TD TD 


^??? o % 


s 


O 






^■o^^-o 


■D "O "D "O "D 


c c c c c 


o c c c: c 


C c c c a 


C D D ^ O 


; 


ta TD -Q TD X> 
*^ C C C C 


■O "D "D TD T3 


C C C C C 


c c c c c 


C C C C C 


C D D 31 O 


m 




£ 


c c c c c 


H -D ^ ^ ^ 


3 3 3 U 13 


:: 13 D u 13 


=' O O O ° 


s 


C C C C C 


D D 3 13 D 


=3 =1 D 3 13 


3 D 3 3 3 


= O O O ° * 


^ 






1 


5 = D =1 D 


D 13 13 D =1 


o o o o o 


O O O O O 






5 =) U 3 D 


3 3 D 3 3 


O O O O O 


O O O O O 


O O O O O 


O O O O P t) 


o 








■o o o o o 


o o o o o 


O O C3 O O 


o o o o o 






£ 




"D O O O O 


o o o o o 




O O O O O 


g o o o o 


o o o o o a 


3 






: 




c o o o o 


o o o o o 


o o o o o 


p p p p p 




S88 8§. 

^ w w w w 


C O CD O O 


o o o o o 


O O O O O 


P p p p p 


o o o o o 


P d d d S 5 


2 


5' 






1 


o 


I! O O O O 

— — CM n' ^' 

W b9 (« W t» 


p o p p p 
in CD ^-' cd" (Ji 
W tfj tfj w w 


d — ' cm' CD ^" 


iri to f^ CO m 


t« *9 w w w 


« 


D O O C3 C3 

5 S a 2 S 


o p p p p 
m ID p- 00 en 
w w w w w 


d — CM cd' n 


iri ID r^ CD d 


d iri d d d 

CM CM CD ^ in 

t/) M M €e te 


in o o o "- 2 
(fl w w « m o 


n 










z 




w w « w w 




z 


m m^ y* y> 


^ ^ ^ ^ ^ 


t- 


< 










< 




























Z 



58 



Individual Returns/1988 



g I Mill I I I I I I I I I I i I I S I 



r- rg ^ »j O 
if> CO n O to 

00 »» oj CM n 



I I I I I Mill I I I I I 



I OJ flO o O I 
I m r«. — « I 



t^ CM Pi It O 

lO CO C>j O iD 
00 '» CM cy n 
■ — ' fv." V m' 



I I I I I I I I I I II 



' t\j in c\j ^ •- (\j CO "- •- 



I I I I I I I I I I I I I I I III; 



ncno — in f«*oOQD»nrM 
* cNi' tri tvj ■«" —" CNj ri —' — ' 



(nm oito^cvjui ^c\)^to»- r^cnr^toto cncDtDooo rt en 

(Om OCOtOOt^ COOOl^O) (MCOncvjCO Ol — ^C\JO V f^ 

oo CO oj T ^ CO f^ o r^^ ^-_ in n ^ tn en ry ^ iD fD o r-- ^ — _ 

C\i r- (\J (\i ■- (Tl * to CO CT) uS *- i/l O f^ O O T (X) tr» ID Csi uS '~ 

• • .... •■••— CyTTcoil>r>-Trco<^Tj-ojf,.» 



Mill iiMi:siSiSi;: 



r- — ^ — Py^TTCO 
OCMOJ mryinotn 



S — r^ o> • ■ 
Q V O • 
■>j tft in r- 



■o 

0) 

3 
C 

C 

o 



2 I I I I I 



r^ I I OCT) '-cor-O'- moOfO'- t\j--CT>'-m (DOTfNJtD ^ r~- 
(O ' ' ^in cnntoor- a)aj^<co3 CT)oaonco oim-- — lO •- c\j 
o coco ^Diotor^rg coioinO'- ociooo moimmiD r«. r- 



Dr- a)f\J^<CiB CT)OaorDCD Olifl'-^iD 

-rg coioino*- ofoooo moiomiD 
CT) CM ^' to — ' (J)' <n iri o f- — n co" t^" to 



I I I I I I I I I I 



fflOl^fMCO r-'CTl'^fOCO C\Jlf)f^l/J" 

m^--C>juO r^CT)CT)'^cO OimffltO* 

(D CM CO tn CD in CM CO CM — in CD to — 

cm' V (D * CSJ ^ O •- C) lO — CO CO ^ 



0) 

E 
o 
u 

c 

(A 

</> 
o 

o 

■D 
0) 



3 

< 

o 
o 

N 

(7) 



- O) ■IT en r— c\j r 



^ en ^ TT 



inojtn ccoof^n ocoo^w 



— <M CVJ f\J 1^ — • 



s:g 


SS 


ggt 


t^ in 
CM ;J 



•- I en •- CO 



nmn otoiu^o oco — • 



CM CO m en 



-CM-- --tOOCOCM C0O>' 



m CO o to C7> CO » 



CO O lO w 



I I I I I I I I I I I 



4-ino> "---(DtNjf-- n 

top^ --rucooin ID 

r- CM CO O ■- ^ r- o 

' T 'J O r^ CM CO cJ 



I I I I I II 



I I I I I I I I I I I II 



^- m a> — — o ^ ■ 
to r^ •- — Oi to • 
1^ CM 00 oo (^ in 



>» 

a _ 



Mill Milt Mill Mill M*-gp:ggegS5 



O "O 1^ CO CD _. 

^ to in CD in CM CO n 

^ ^ ^ QD co" CO CM 



I I I I I I I I I I I I I I I I I I I I I I 



O) r^ O ^ to r^ ■ 
^ (D m lo m •- 
— ' --" — " id ID (D 



■o 
c 

(0 



■o 
u 

X 



I I I I I I I I I I 



r* I CO cor--(0^(0 ^incOCT) 



I I I I I I I I I I I 



JO 

ra E 



CD moCD'-'.D OICOTCO^ coomCTi 
in CMr-cDinco cMincocoo mmiO'- 
co "-cMiDOco i^fomocM incMr^co 
CM CM CT) ifi r^ d r- o m •- co cm •- to co 
• "- — CM"- ^"-incom cNjcDincNj 
• • ^CMCM^TiinincDincDco 



I Mill MM 



in "-into--'- r-encMCT) i 

CM r--m(OcDm coocM— ' 

•- ointoooco lOoiCTico 

CM r-~" CO •- ^ in o ^ CD co 

— — O — CO CMCgCMCM 

• • — CM CO in in CD CO 



0) 

< 

I 

CO 
CO 

tt) 

.o 



o o o o 
o o o o 
o o o o 



■CMco«Tin cor-oomo 

* 1A *A *A fA Miy^tAMM 



O O O O O 
O O O O O 

o o o o o 

in o o o in 

Cm CO ^ in f^ 

tA M tA lA (A 




O O O O _ - 

8Q Q O O C 
O O O O C 



H < 




_ _ a> 0) ' 
<B -a "D "o ; 

CCCCC C^U^C 



o o o o o 

O O O CD o 

o o o o o 

— CM CO ^ iri 



tAMMMM MMMWW 



o o o o o 
o o o o o 
o o o o o 



O O O O Q 

o o o o o 

o o o o o 

in o o o in 

CM CO ^ in r- 

lA *A tfi *A iA 






3 3 D 3 D 

o o o o o 

o o o o o 

o o o o o 

o iri o o o 

CM CSJ CO t ^ 

tA W W W (A 



' O O O Q 

1 o o o d 

^ d o d g 

in o o o *-■- 

r- — CM in — 




CCCCC 

3 3 D 3 3 

o o o o o 
o o o o o 
o o o o o 



<U Qj 0; O Oj 

T) -O -O -O TD 
CCCCC 

3 3 3 3 3 

o o o o o 

o o o o o 

o o o o o 



C C C C I 

3 3 3 3 



o88°„ 

o CM m — £ 

^ (A M tA O 

« w w - P 

w 4) a> tt) ^ 

V T3 T3 73 p. 

TD C C C ° 

C 3 3 3 O 



o^-CMco^ intop 

tAM(A<Atf> tA(A<AfAtA 



O O O O O 
O O O O O 
O O O O O 

CO CT) dm' d d d 

— — CM CM CO T in 
(A lA <A (A <A 



S 8 8 8 S I 



Individual Returns/1988 



59 



■a 

0) 

3 

C 

o 
o 

I 

E 
o 
u 

c 

<n 
<n 
o 

w 

•a 

4) 



< 



0) 
N 

>> 



c 

0) 

E 
>> 

(0 

a. 



•D 
C 
a 



0) 



0) 
EC 

< 

I 

m 
m 
£ 

(0 





« 








TT 


1 1 to ^ — ^ 1 


CO CD 1- CO CT> 


CO 1 1 • CM 


r- • O) to • 


in to ^ in CM 


-T tn to in CO 






1 1 1 1 


1 


1 I-- 1 CO m 




<D 1 cn CM 


1 


in r- to r-. 00 


— h- 01 to en »- 










O) 


11.^ ^ 1 


TT CO ^ • CO 


lit* 


. . CO to • 


— CD in o to 


in 00 ^ O) ■- 


a 








1 01 1 . m 




' CO to 




■- ^ CM CM T 


in to cn r^ M 




>. 








n 




^ CD CO O) 




O) CM 


— Cm p ^_ '-. 


1- P OJ OJ p 











^ "^ 




01 OJ 




— CM CO CO - 






5 


' 






ai 








• cm" 


* CO in in iri 


iri CM d ^-• CM 


^ 












' cm' 




" co" iri in" iri 


iri CM f^ cm" 








cr 














CM CM •- CM 


« 


















CM CM ^ CM J: 




11 
as 




CM 
















w 






















1 = 


o „ 




o 


O) 




T- in in CO •- 






to ■- O Ol oo 


CO tD Ol o r- 




CM 


1 1 1 1 


1 


1 CO j 00 in 


en 1 1 • m 


S 1 S 


j 


CD CO 01 in 


to 00 to - OD 








to 


1 1 S r^ 1 


03 1 — CM in CO 


S 1 1 • c^ 




CD m o O) o 


^ CM Ol — CO 


U! 








1 in 1 in CNJ 


lO 1 1 • CM 






OD to 01 CO — 


"- CM in 01 CO CO 






If 

Z 


s 


s 


■^ 


a) 


CO ■^. '-. CO p 


CD •- 




CD r- ^ o Ol 


p l^_ p p f-_ 




^ 






CO p — 


CO - 






p p ■<? p 


CM to CM P r^ to 




"^ 


r- 


<v 


c\i 


— to CM cm' to 


cm' cm 


CM OJ CO 


iri ai »-" CT) CO 


to to 'S' cm' oi 

CM ^ CO •- 


<C 


— " 






cm' cm' cm 


oj' cm" 


cm' cm co" 




iri cn "- to" co' 

• - OJ - T» 


to ID ^ — cn" r^ 

CM T CO — C4 


s 


' 




s 










: 




(C 
















1 








^ 


CD 


tn to r) CM Ol 


Ol 00 CO Ol 00 


CM CO CJ> CT) to 


f^ -^ to to •- 


O CO — ■>* o 


^ o to o to 


V 




CM CO ID CO 





to r^ in CM 


CO CO to in T- 


T- CM in CM 


CM 


in •- a) -^ en 


T CO TT in D 


< 








o 




O S- Jl CO In 


CD in in Ol CM 


- O O CM - 


r- Ol O ^ to 


^ r-. 00 CO O 


•o- oo - o to 


IT 


■^ 


CO OJ CD CO 


in 


f*- CM in CM in 


•3- T CD in "T 


^ in en CO 




^ 01 TT CO tn 


to - r- in 




3 




a 


CO 


n to '- CO o 


r^ in p tt p 


P p p p p 


.- in CO in r^ 


Ol CM C\i CJ) T 


CM p (31 p r^_ 


^ 


p 


00 CO — 


p 


cn N. -a- CD to 


^ C- ■■- CO -^ 


CM CO 


CO 


r-- CD CM r- 


to -^ ^ CO to n 








a 


^' 


iD r- to en' to 


OJ CO CO CO CM 


Ol to CO CM iri 


Oj" o o — " to" 


CM CM Ol O) <D 


d CM ■- id' to 


et 




" CM to cm' 




00" ai ■* CM d 


d cm" to •- — 


r- d d CO 


d 


to ^ r-.' ^' CO 


OD — ^" to d h.' 






O 

E 




OD 


n CO in CD CT> 


CO in cji '- CM 


.- ^ •>» t-~ -c 

CM CM CM CM CM 


CO in O) m o 

CM CM CM CM CO 


CO CO CM 5 •- 


r~- C31 O CM CM 
in CD to — CM 


o> 








01 in CO r^ 


c\j 1- -^ in (-- 


r- r- ■- 


OD 


"3- CO CO ^ OD 
CM CM CM — 


to O) CM CM 
in p CD - CM o> 








c 








^ 


















< 




a 












■-' -r-' CM cm' co" 


^' ^" 


<£ 
















<-' — OJ CM n" 


— — ^ 




o 

1- 


























































































^ 


CNJ 


o O) '- CO in 


O •- CM to ■- 


ID ^ -^ CO ^J 


CO CO 1^ CD CM 


to to r- 1^ CO 


in CM to r-~- O) 


K 


CM 


in "- CO ^ 


^ 


in ^ CM CO ^ 


en CO OJ '^ ID 


CO -T CO ■* 


^ 


^ CO OD (D 


— CO CM ■^ n 










^ 


to 


to in lo in CM 


h- O) CO to ^ 


ID CO ID r- r- 


to •- Ol •- CO 


'- en CO o to 


in h- '- CO o> 


^ 


CM 


^- CT> to CO cn 


— CO •- cn to 


r^ in CO 01 "^ 


m CM CM CO 




cn r- CO 


-- to ■^ ■t 1^ O) 










o 




in CO O) in o 


Ol Ol »— CO CO 


p p TT T- p 


p r--. p p 1^. 


p \n r^ p p 


p p p p p 


u 




p p p 


CO 


p TT TT p <£> 


cn CM in CO 


■<J- to CO 


CM 


■"J- Ti- p p p 


p ■- to 






1 5 




s 


o 


en r-" in ^ 'J 


CM in oi h-" ^' 


CD to S CO CO 
CM OJ CM Cy C\J 




r^ r- 'j' CO ^- 






to' 


oj' cm to iri 


d 


c\i iri tD m 00 


to" •-" co" to' r-' 


co' d < 0" CM 


co' co' oj' iri 


oi f~- ■- m — eJ 






^ 




In r- o in ^ 

'- C\J CM CM 


CO CO to CO r<; 

CO CM CM CM CM 


Si Si CM CM CM 


§ 8 K S S 


to en CD CO CM 


2 






■^ 


r- - CM CO 


to to to to to 


en in '- 


in 

CM 


in 1- CM CO 
p r^ p p 


in 01 to CO CM in 
in rr - ^ 












r* 


















z 




r 
















c 


















CM 








« 


CM 


■^ to 1 • 1 




CO CM CO • Ol 








^ 


CM 


^ to 1 • 


1 


CO • 1 to 1 


CO CM CO • 01 


'- CO -- CO 


■^ 


cn OJ CO ■'T 


■- CO r^ 1 








s 




^ CD 1 • 1 


? : 1 S 1 


CM .^ CO . to 


CM ^ in to Ol 


Ol TI CO OO to 


CM CO OJ CO in 


a 


OJ 


^ CD 1 * 




Tj- . 1 CO 1 


CM ■- CO • to 


CM ^ in to 


en 


cn Ti CO 00 ID 


CM to CM CD in 1 




c 




a 




n - 




■^ ■^r 1^ r~ 






rr n- -- CO CO 







CO •- 






^ ■^. f^. I^. 


cn • • CM 


'M 


p p ■^_ '-_ p 


''■. '='. ^. ". ™ 




E 
< 




^ 


CO 






• ■^ cm" cm" 


co" »-" ■v" 


.-" ^" cd" iri r-" 


"^" en co' cm" r-" 


h- 


CO 










co" •- 




-- "- CO iri r-' 


^ cn CO CM r- 






O 












in CO in CM to 


n 

















-- ^ CM CM CO 


in 00 in CM to 


2 




e 












• 


— CM — — 


c 


















^ CM — •- 


E 
1 

E 






' 












































































1 


"5 




M 


o 






CD o •- • to 


CO •- •- to Ol 


.^COCDCMO 


CO ^~ »- Ol CM 







'- ^ 1 • 


1 


CO ■ 1 tn 1 


CD — • to 


CO ■- -^ to 


01 


h- CO to CM 


CO r^ •- 01 CM 1 






(0 


T 


z r' 1 I 1 


. ! 1 . 1 


O to O • CO 


CD O CM 00 in 


in to in t- OJ 


CO CD -W CM CO 


u 


■O- 








to • to 


CO CM CD 


in 


in to in r- CNJ 


CD CD ^ CM CD 1 


< 


II 




U 


cn 








. CO • • r^ 




03 00 in CO ■- 


u 


cn 










• CO • • 


r- 


p p p -^ 


CD OD in CO — 


^ 




iTJ 










•-* CO r- iri ^ 


■<t" co" r^" "^" cm" 


c 


tri 














t- CO r-' iri V 


■<3' CO f- ■^' CM 




















■- CO — 




















■- CO •- 




2 














































Ol 




o •- f^ r^ in 


^ CM CO CO ^ 


CM O '- ■- CO 


CNJ Tf m •- CD 


^ CM >- — r- 


Ol CO O ■- CO 






■- r^ f- 


in 


■3- CM (D CO "* 


CM •- -- OD 


CM -^ in 1- 


OD 


T Oj ^ .- 1^ 


01 CO t- CD 1 








o 




^ CD f^ to O) 


in m CO CO CO 


tn o r- in CO 


r- o Tt TT o. 


^ T Ol ID T- 


CM en -^ 00 r^ 




CO 


TT CO r^ (O 


en 


in in CO CO CO 


m h- in CO 


r- •3- TT 


01 


Tj 'a- 01 tD — 


CM tn T CO t^ 1 








Ol 


CO 


o CD f^ CM r^ 


'J CO to CD Ol 


Ol ■- CO o> ^ 


CO Tj CD CO r^ 


p p p p p 


p p r- p p 




CO 


to r- CM 


r^ 


■^ CO to CD 01 


p •- p p -3- 


CO ^ ID CO 


r^ 


p to p p p 


CO CO 1^ 01 10 




c 




Ol 

a 


<X3 


■-' ai m r^ oj 


to' r-' CT) CO to 


— " CT> cm" CD CM 


o CO Ol in in 




iri r^ Ol CM CM 




co" 


r- cn co" r-" 


06 


CD r- 01 co' to 


•- cn CM CD Oj" 


d CO Ol in 




co" — CO 00 


iri i^ en' CM cm' 




i 

< 




O 


en CO CO in CO 


r-- CD CD i- (D 


CO — CO CM oo 


- -^r - to to 


r-- CO CO to T 


CO CO en CD CM 


u 





CO 00 CO in 


CO 


P-. to 00 •- to 


00 — CO CM CD 


— -tj — ID 


(D 


r^ CO CO CD -^ 


CO CO cn to CM 








•- CM 


CO in 1^ p ■-_ 


CO in CO -- CO 


r- r-^ CM '- TT 


CM to -- f*- CO 


p p p 1- T 


a 






OJ 


CO in r- •- 


to in to ■- CO 


h- r- CM •- 


■rr 


CM CO •- 1^ CO 


to CO CO ■- ^ 






c 








^ ^ ^ CM cm" 


cm" cm co" co" CO 


03 O ■^" cm" t' 


iri r-" oo" en cm' 


r 










^ ^ ^ OJ cm' 


cm' cm co' co" 


CO 


co" ^ CM tt" 


iri 1^" cd" cn OJ 


i 
















^ CM "* ■V r^ 


CO ■q- CO - -w 
















.- CM tr rr r- 


CO -^ CO — "^ 


= 






C<J 




in c:i to o CO 


^ CM O to •<» 


CO to in r- o 


^ in in OJ CM 


CO o en CM in 


CO ^ en CM CM 


CSI 


CM 


in 01 to 




— OJ to ■:! 


CO tD in P-. 


T in in CD 


OJ 


CO O) CM in 


CO -^ 01 CM CM 1 








f 


ID 


in T n CM o 


o o to ^ 1^ 


■- to r- in ^ 


•- CO to in 1- 


^ in to in 00 


to O to CO r-- 


n in 


in -^ CO OJ 




ID ■>! r- 


'^ CD r- in -^ 


•- CO to in 


T 


^ in <D in CO 


tD tD CO r^ 1 




o 




c 


Ol 


CO CD CM r- to 


in i^ == r- n 


- p - - p 


in o Ol oo -T 


CM f^ r~ in o 


^ ^ 00 to en 


en p 


p p p r- 








in <n cc 


^ 


CM r~ r^ in 


-T ^ 00 tD cn 




si 




u 


in" 


rr" ^ T ■- O) 


Ol Ol in o ■- 


CO to o in Ol 


cm" ^' CM ■- co' 


•-' ■-' iri oi r^" 


en" ID r- -3- — 




t T ^ — 


en 


d oi iri ■- 


CO to iri cn 


cm" t oj ■- 


06 


■-' T-' iri cn r-' 


CD cd" r--" ■^" •-* 








O CO CO ^ ^ 


r^ ^ •- T •- 


CM — CO Ol CD 


CD Ol ■<» CO CTl 


^ CD O) T Ol 


- r- -T ^ CD 




CO 00 ■w 


t 




CM — CD en CO 




cn 


^ to 01 ^ en 


^ r^ ^ ^ (D 




E B 






0> O CO CD (J) 


O) O Ol Ol Ol 


p p O '- - 


CO - CO - o 


■^ ■<r p CM p 










en 


01 01 01 01 


p — . '-. 







"". '^. '^. 'V ^. 






3 C 

z 




CO 






^' cm' t-' t-' ■■-' 


CM "- cm' cm cm 


CM CNJ CM CM CM 


oi r^ "-co CO 




CD 








cm" •- cm" cm' cm' 


cm' cm' cm cm 




ai h- — 00 co' 










u 


in 


ID r~~ r^ (O in 


CD O CO t- -^ 


CD CO CO CO o 


"- to Tl CO ^ 


in CM cn f^ CO 


CD O O CM — 


in in 


tD f^ ^- to 


in 


0C3 CO r^ -^ 


01 CO ID CO 


^ CD TI CD 


^ 


in CM cn r-- CO 


2 <2 CM - 1 














o in CO Ol oo 


CM CO CJl CO r-- 


in in CD r^ o 


Tj o o r- in 


O ID CM O CM 


n 




CM •- r^ •- 


cn 


in CO 01 CO 


CM CO cn CO ^- 


in in 01 r~- 





T r- in 


to CM CM 1 








c 


r^ 


r- CNj r- CM r^ 


p p p in p 


p p p p p 


Tj CO in in in 


^ o in •- CM 


O) cn iD lo CO 


e> t^ 


r^ eg r^ CM 


r^ 


CO CO to in 01 


p p p p p 


»5 CO in in 


p 


TT in ^ CM 


cn cn to to 00 








r 




O CD CD f^ CO 


id' r^" Ol co" to 




ID CO ai t' ■^' 


to d d CO co' 


d r^' to" d V 


M 


d oi CO r^" 


(D 


to" r~." tn CO to 




to CO cn -^ 




to d 0" CO to 


d r--" d d ■^" 




1 






n CO CD in CO 


r- to CO '- to 


CO •— CM CM r^ 


O ^ "- to t£> 


ID in ^ -^ o 


CO ^ ^ 1 in 




CO CO CD in 




r^ CD CO - to 


CO ■- CM CM r- 


-^ — ID 


to 


to in •- ^ 


to ^ ^ T in 










CO in r^ o ■- 


CO in CO - CO 


r- r~ OJ ^ ■^T 


CM CO — r^ p 


p p T O p 


CO 




CM 


CO in r- '- 


CO in 00 ■- CO 


r- r-- CM - 


T 


CM CO ■- r- CO 


to to ^ OJ 














— " *-" — " cm" cm' 


CNJ cm' CO co' co' 


co' o V oi ^ 














•- T-' — " OJ cm" 


cm" cm CO co" 


co' 


to d '»" oj --a- 


tri r-" 00 en" cm 




















«- CM -"I -W 1^ 


to ^ CO >- ^ 


















^ OJ TT Tt 1^ 


CO ■* CO '^ ■'t 


1 






« 
















^ 


















5 

HI 

E 






a 




<i r- to CO CO 


in ■- o '- 1 


CM Ol in fD '» 


'- ^ in CO CD 


CD r- r- to r- 


(O r- Ol T tD 


a> T 


'T r- (D CO 


CO 


in — •- ■^ 


CM tn in CD -c 


^ Tj in CO 


CO 


00 f^ <~- to r^ 


to r-. o> -5, to 1 


o 












P o to ^ 1^ 


T- (D h- in in 


CO CO I r- ^ 


m Ol CO tD in 


T CD CM tD Ol 


to - 


Tj- tT CO '- 





cn to TT 1^ 


-- to r^ in m 


CO CO -^ r^ 


^ 




^ CO CM to 01 1 


1 


o 




a 




CO CO CM r^ to 


!^' if :;!f is p 


o o CO — in 


■3- r^ Ol r- CO 


•- CO O Ol T 


■- in CM in CD 


tn 


p p p »^ 


to 


T ^ ^ r^ CO 


CO ■- m 


^ r- 01 r^ 


CO 


--■ CO 01 -3- 


^ in CM in CO 




11 




e 




TT TT V ■- cn" 


cr> O) iri o •- 


CO to en in oi 


CM co" oj ^" CO 


d •-" iri od iri 


CO" ■^' r-" ■<?' '-' 





^ t' 'iJ '- 


cn' 


cn ai in' d — ' 


co' to ai iri 01 


og CO CM -r-' 


£ 


'=' ■;; i2 ^ i2 


to TT h-." tt" .- 




ej 




CD CD CO ^ T 




CM >— r^ O) CO 


to Ol ^ CO Ol 


■^ ID Ol -^ Ol 


.- r- T — to 


CM 


CO CO ^ 






CM •- r- O) CO 


tD 01 'tf CO 


cn 


T to 01 ^ O) 


— r- TT ■- (O 




E 5 








CD O ID CO Ol 


p p p p p 


p p p ■- —_ 


p - p - p 


^ ■^t p p p 


m r- in ^ 




cn CO p 


01 


p p p p 


p p p --. -. 


p - p ■-_ 





■- T p p p 






z 




1*. 








cm' •- cm' cm cm 


cm' cm' CNJ cm" cm' 


^ 


cm" ■-' 


£ 








oj" — cm" cm' cm' 


cm' cm' oj oj' 


cm" 


ai t~~^ —' CO 00' 






0) 

E 
















o 




















• 




1 




e 

o 






o o o o o 


88888 










c 








00000 


0000 





00000 


00° 




o 






o 


o o o o o 




d o o P Qj 











00000 


0000 





00000 


P 0" 0" S 2 
8 g S ° s „■ 

— 69 te w c 








^ 


o o o o 


o o o o o 








a 


9 S S 





g 


00000 


p p 





00000 




13 






o o o o 

o o o o 


o o o o o 
p p p p (-)■ 


-- CM CO ^ in 


CD t~- oo' Ol O 


^■S?8S' 


< 




000 
000 






00000 
p p p p CD- 


•- CM CO •^" iri 


iD r- 00 ai 


^ 


iri 0" d 0" iri 

CM CO ^ in 1^ 




5 


■ 


2 


o CM CO -^r ih 

O *A tf» (A tfJ 


CD r^ CO Ol ■- 

«> «> tfj w «/> 


M M W ^ ^ 




tfl *« w w w 


*« ^ _ .^ c 

^ QJ Q) Q} >- 


tf 





cm" CO ■^' 

t/» tf» tfl 


iri 


ID r- CD en •- 

W fcO tfl w* t« 


^ ^ ^ w (fl 


W (« tfl tA 


'^ 


M (99 faQ <i9 (A 




f 


z 


1 


O ^ ^ ^ w 
_" 0) 0) 0) 0) 


q5 m Ol Si Q) 


sssss 


sl^sl 


a; a3 0) m 0) 

■D -O tD -D TD 


S??2S 


( 




w w ^ 

- 0) (D 0) 


5 


0) aj 53 a; 


^ oi oi oJ a; 

-0 TD TD X3 -O 


CD a; £ 
■D "O "D "O 


01 
TD 


oJ q3 5 S QJ 


11115 £ 








« -D -a -o -D 
*^ c c c c 


■D -O TD -D -D 


c c c c c 


c c c c c 


c c c c c 


C 3 3 D O 




^ -o -o n 
^ c c c 


TD 


t3 -D "D "O "D 


cz c <z c a 


c c c c 


c 


c c c c c 


C 3 3 3 








C C C C C 


D 3 3 D 3 


D 3 3 D D 


U 3 3 3 D 


08888 


s 


C 


c c c c c 


3 3 3 3 3 


3 3 3 3 


3 


3 3 3 3 3 


^ 2 • 






t 




5; 3 3 => => 


3 U D U D 


o o o o o 






^ 


£ ^ => =1 




3 3 3 3 3 


00000 


0000 




00000 


0000°- n 




wi 




"D O O O O 




o o o o o 






00000 


i 


TD 






00000 


00000 


0000 




00000 


00000 a 




; 


"D 


c o o o o 




o o o o o 






K f-i t-i 

;n- 8 S S °- 

Wi W W W 69 






00000 


00000 


0000 




p p p 


° d d 0" 9 »* 






s 


o 


n p p p p 


in CD f^" GO ai 
w w w «« w 


O '-' CM CO Tj" 


in to r^ CD Ol 


d iri d d d 
CM oj CO ^ in 


a 





— r- CM co' 

tfl tfl w w 


5 


00000 

S S Si s s 


0" — " CM CO ■^' 


iri to' r^' O) 


Ol 


CM CM CO rr in 
(e b9 b9 (A b9 


in So 8° 2 








z 


S W W « rt 


^ M M M M 


W W M ^ ^ 


I 


Z 


w ^ ^ w w 


w ^ w w 


te 










< 
















1= 


















Z 



60 



Individual Returns/1988 



g O r^tOf^^-iO innin«-<\l ifi'-f-'O^- 0O^O>COCTl ifi^'-'-f^ 0)CMO--ro 

- r- ooar-fNji/i --incomo mcniotDOi cor-mr^— tNf^mtO'- (D^ncotD 

B n in^iD^ui h~ooon<\i i/>^(D'-fl' cif^ncoco ryoococvjoci tnco^ 

B m n (O r^ f^ (C oj ^ r^ (*i ^ r-- r-. m c6 c\j to •- co n h- ffl •- tn c\i ^ •- •- 



I I I I I I I I I I I I I I I II 



|| 



1^ ^ifiknooo oo--o>CTi 



I" •— 1-^ !_/ UJ VI l-^ I 

- r^ in in n •- .- 



I I I I 1 I I I I I ^ 



I 



w CM uiCij^OM' lO(DG)COCO mn^or^ iDcotDco 

o en n o m en incop^coo tor^cgr^oi <fU3^(D 

IN r- oi o in r^ O) ^^_ o to ^^ in cq oi O co r»- a t — 

(D f^ in oj' ri en o cd ^ ^' a> to cnj' »- O) m <b ^ ■- ' 
^. — ^^inmintDin-uvcocM— • 



I I I I I I I I I 1 I I I I I I I I I 1 I I I I I I I I I I I 



Mill I I I I I 



in en iDinoioi*- r^co^cvicn cotor^^oi oif~-cn^ i 

m cotDCD-a-o —copj'-csj 0"-m(on asmom ' 

in f\j — o) ^ o CO in ^_ <D CM to m o ^ ^ co o) o ^-_ 

t-- •- ^" n' ID ^" t--' CM T r>»- ID CO eg o »- oo tfi en cm' ^- 

m --csj^^^ cooicDOiO) oJooooim tn tn '- * 



I I I I I I I I I I I I I I I 



I I I I I I I I I 



III I II I I I I I I I 



DCMtD CM(£)n-Ta> 
(Dcnio cjirvjni-^co 
oicM-^ ino>r^incM 



■^ o ^ ^ CO I •- in II 
oj CM (D ^- ^5 ' en in ' I 



■ CM CO CT) O 

^" en >- •- •-' 



in ^ •- en --cm 






o to I — 



I I 4- CO m CD 



CO •» in in • 



m r- 
m r^ CD m 
ai iri cm" CO 



) in I 
) .- I 



I 00 O) ^ CO •- o 

I in — o CO en in 

CO C7) c\j ty ^_ CO 

CM in n r- r^ r^ 



O CD I — 



■- incO'-oco tDCMT — m cm— --cnCTi co--cO'-cd iocnjcmco^ cocnoinco t- 

^ O'-coino — cor--cocM ^'jr-.^jr^ ocoiflcoo lOOcDCOin ti^idcoco ^ 

to CO CD <n o o r- Qo -3- CO 00 n CO ^ CO CD o CO CO oi CO CM CO — r--_ CO T CO CO en -«■ »- 

•3- iD CD in CO c\J co" CM en ^r' ai id h- o ai »- r-' id r- in o r-" o r^ co' •-' r^' cm' o cm' ^ co 

(D COCOinOlOT COintD"-"- "-O^ID^ CM-*r-.^0 COCDCOOtD h-COCOOl^ o 

— — ■- — C\tCMCM(MCM<NJCMCMCMCMC\IC0CMCM--01tn^inin ^ 

'-' --' CM* •-" cm" — " —■ in 



CM rvjcotDeoo) cD'-'-cMin o^--cnoo 

^ COCMIDCOCO r^«-'-CMCO •-iDOllD'^ -.- -,_ _-. - — . --_ -_ 

CD CNj CO "- o in O) m CM r- CD ^ cm r- r- •- co m tn — to ■- co co f^ cm oo od o> cd co 

r- * CM CD CM iri CO r- — ' — " oo co co co en co io io >£> aS co cm' co' oo co ^' cd — ' ai cm ^' 

--— cnincor-e3> "-o^tiD cDcnmor^ oco^om i^eocMcn^ 

— -- — •-•- •-'-cvjcMCM CMCvj — o>a> ^min 

>-' — ■ cm" — ' CM — ' —' 



N o ocMincn^ enoenincM o — ro* 



rmincoo coco--cm-- --mcncoo ui co iD'-co* 



.. cDOcocDOi cocD'-cDco oocnoen— o^CMr-r-- TOicocncji mincMen* 

CO inincvjinio mcMr----(D coocdcmid r-'O'-^in c>cdcM"-co •- at r^ n (D 

ID <n ^ o en cm >- m' cm f- o co co •- c\j co' --' co' h- iri r- cvj o ro iD •- ^ o o m' cm' 

CO mr^o^o comunmiD loco^coo o--^ooj r-r>-'-*jco co'-cocm — 

— — CMCMCM corvjcMCMC-j rucvjCMCMCM ojcvjcMCMCM cnco^o*- -J^ — 



CO in CD o in CO 



-r-encoin -rr-omco enocMcncn cnco^oico cm 



r-cncDcoco '- -^ rr a e\i cdidcmo^ inencMCM — 

inocMCDO cor-oococM mojinco*- f^enro'- 

e\j' CM (D iri CO c\j tn r~- iri r- o iD co >- cD o r- cm id oj ^ en ^ ^ o t o o in cm 

• --rMTrro h-cnoocM mco^io^ cor-r\jco-- co'Tcn^co co — cocm — 

^ ^ ^ r- ^ ^ ^ ^ ^ ^^cM^c^ cnCDCOO— ^"J — 



■- r-- CO CO w 01 



iniDcocM — coocMO) f-cocno-^i ujcocoom —coooico coti^com 
CO T- CO o lo 00 CO in r-- o o co_ m ^ -- o en co cm 03 — — -« — -^ - "■ — -« 

* * * ^' * ^' ^" CM ' CM ^- CM CM cm" — ' ^' — " CO ID m" 



3 -"T •* CO CO to r-.. ' 



•-lOinOCM rOCO'^CM'- CMCDCMCOCM CO--' 

. _. tjintn^'^'-in^-'-iO""" ~~ ' — — . 
-r-- inmco^ci i^-TCDcncM 



• nr CM — — o CO • 



inooiiiiii cocMcoiDCM ocnr-ncD mO'-cDco mmT-eoin 
_.___. (Nt-^in-- cocDOcDCM ^cncocOfM r-.--cDOr-- (DCMOr-co 

CDCD'-CD •-'-tDint-^ ^IDO — CM tTCO — O-^ — OmcOCM CMCICOCNJ^ 



CM ^ r- O 



jr-com iDOOr^co cof-ioiOCTi in^coencM cnr-rocM — 

• • ^ ' — CMCM — CM TTCMCOOJCO COCDOJCnN- — iD — 
. •*•. — --COC\JTI- — 



c 00 

- 00 

u) 00 

O CM CO 

i= O t» w 

o^ o ^ .^ 

S W'C ^ 

1 £ = = 
-fT "O o o e 

2 c o o c 
™ ^ o o c 



o o 
o o 
o o 



00000 

00000 

O O O O fS 



O O O O Q 

O Q O O O 

00000 



00000 
00000 

00000 



•-CMco^in cor-cDcno 



00000 
00000 
00000 
iri o o o iri 
CM CO "T in r- 



o o g 
000*-*- 
0000 

<=>. d o 8 

o o o '-^ m 
o CM in — 2! 
•- w w w o 



3 o o o 
J o o o 
) o o o 



00000 

00000 

O O O O o 



ccccc ccccc ccccc 



CC ccccc 33333 33333 33333 



3 3 3 3 3 3 3 

O o o o o 

o o o o o 

o o o o o 



o o o o o 
o o o o o 

o o o o o 



o o o o o 
o o o o o 

o o o o o 



■OJCO^ intDf^COCTl 
MMMMM V* *A *A *f* *A 



o o o o o 

o o o o o 

o o o o o 

d iri o d o 

CM CM CO 1 lO 



-' o O O X 

O O O O °. 

O O O o o 

P o d d g 

U-) O O O '-' 

r- — CM in — 

M V> W) M «A 



O O CM 
COW 
CT O .- 



cccc ccccc 

3333 33333 



-n XJ O 

s c: o 

'' 3 O 

o — .-■ 



o o o 
o o o 

o o o 

CM CO ■^' 
(A M W) 



O O O O O 

O O O O O 

O O o o. o 

iri ID t*- CO ci 



g 


,— , 


f-, 


^ 


f-y 


f-y 


f-i 


o o 


o 


^ 


^ 


CI 


o 


c-> 


?=! 


o 


o 


o 












y 




























































a> 














I-. 
















o 














































M 


*A M 


M 


m 


*A 


W tA lA M 


M 


Mf 


lA 


w 


w 


w 








fc 














































































o 
















































































3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


J 


J 


J 














8 






























o 


s 




















































C> 


O 




CJ 




















s 


g 


^ 




O 




CM 


(O 




in 


ID 




cn 


m 


o 


in 


o 


o 


o 














































M 


M 


M 


M (A 


V* 


M (A V) tf) 


M M 


www 




w 





Individual Returns/1988 



61 



■a 
a> 

3 
C 

c 
o 
o 

I 

4) 

E 
o 
u 

c 

(0 
0) 

o 
O 

•o 

4) 

*^ 

in 

_3_ 
< 



0) 
N 

>. 



C 
0) 

E 
>• 
ra 

a 

X 

ra 

t- 

"O 

c 
ra 



•o 

0) 



ra 



(0 

c 

w 
3 
«^ 
V 
EC 

< 

I 
fo 

m 

fl> 
i3 

ra 







0) 






Ul 


CO 


r- 


r- TT 


CO 


CM 


in CM 


CD •- ^ 


CO ^ 


CM T in 


r- CM CO 


CO '- 


CO in oo •- in 


in CO ■- CD — 


lO 


in 


1 1 1 1 1 


CO 


1 to 


tD in 


CO CM to to 


in 


*- CO O CO O) 


to to ID •- P- 


- o — • o o 










00 


ID 


^ 


■tr ry 


o 


o 


CO CD 


■0- r- O 


in CM 


CO TT O 




O CO 


^ CM CO CM CM 


Ol 1^ Ol CD CD 


ev 


"$; 




^ 




■W CM 


CD CD CO O 




CM ■- CD CD to 


tD •- 00 CM - 


lO p- TT • in »D 






1 


c 
O 




o 






O CD 


o 






CD in in 


CD in 


CO in CD 


CO CM in 


CO o 


in ^ ■^ CO Tj- 


CD CM CO — CD 





in 




to 




tD ■- 


»- -T p CD 




CO O •- CO r^ 


TJ CO cn CD TT 


CO CM in ID ^ 






S 




CTl 












^ CO 1^ 


ih CO 


^" cm' iri 


— co" to 


co" co' 


iD O) — ID f*- 


co' CD* CO* CM co" 












• n" 


CM iri cm' * 


cm" 


'-" d ti" cm" d 


d cm' d to h-' 


d d d d ^ 






II 


E 






fO 






















»- CM CO CM CM 






















■- CM CM CM CM 








< 




en 














































































































^1 


o 




to 


^ 


^ 


r- fo 


CO 


CD 


o m 


— — CO 


CM ID 


CD f^ O 


^ to in 


CD to 


CM TT CO to — 


CD in CO CO o 


OJ 


CO 


1 1 1 1 1 


t^ 


1 ^ 


in tD 


CO r- CO o 


in 


CD — CO in tD 


tD OO P- — Ol 


CM tM 03 • P- ^ 






s " 




IP 


C\J 




"0- CD 


CO 


O) 


to CD 


CM CD P- 




— CD cm 


in o •- 






CO CD •- 0> r- 


^ 


CM 




h- 


1 I^ 




CO — ID in 


p- 


CM to CD — O 


CO CO t^ CM CO 


CO CD O ■ to <» 






Is 

z 




o 


(D 


in 


OJ CD 


CO 


1^ 


1 m 


P '^, P 


CM p 


CO T O 


CO en CO 


r^ a> 


o r-. to to tD 


•— CO CD f^ CM 


^ 


in 




cn 


in 


CM CD 


•- CD to ■- 


CM 


r^ CO p- tD in 


r- p- p CO lO 


— _ p r- tM m 












d 


eri 


dl CD 


CO 


in' 


cm' d 


r--' to in 


cm" CO to" to' iri 


CD CD CO 


d CD 


— CD tT oi oi 


h-' cm' to" — * — " 


IT 






CM 


cm' 


r-" tD* 


d d Tj" iri 




r-" -t" •-" CO — " 


•" Ol O Ol Ol 


r^ cm" d "-a 






^ 






CO 










- CM 


'- CM CO 


CM CO 


CM ■- ■- 






CO CO O CD r- 


CM CM 


CM 
















- •- CM »- CM 


p- r- o to p- 


CM CM * ^ 










" 




























to 




















n 












o 


Ol 


CO 








O) 1 












in to cr> in CO 


o o m •- to 


00 


in 


1 1 1 1 1 


1 


1 1 


1 1 


1 1 1 1 


CM 


CD 1 1 1 1 


■V m en in oD 


CO CM CO Ol in cn 








H 




u 


o 




1 1 


1 


1 


o 1 


1 1 Jn 


'. 1 


1 1 s 


W M CO 


CO - 


TT to I-- - O 


o in in in TT 


m 














CD 


CM 1 1 ' 1 


to p- r^ •- CD 


tD to oo CO CO N 








1 


^ 


CO 










CM 


CO 






O r- CM 


r- 


r- ■ ■^_ p ■«_ 


TT Ol ■«? h- to 


c. 


CO 














o 


to • — p p 


CO 03 CO f^ CO w 








o 
E 




ry 






















cm" cri CO 


cm' -- TT* iri '- 


Ct 
















cm' 


CM d d 


cm" ^ tt" d ^ m" 


































(D CO ■- CO CO 


^ 




















CD CO •- CO CO 








< 


























'" CM 


^ CM •- 


a 


















~ 


— CM — 








°„ 






to 


O) 














1 1 ^ 




h- • 


CD 1^ o o m 


CO CVJ CO CO — 


^ 


to 


1 1 1 I 1 


1 


I 1 


I I 


1 1 1 1 


TT 


00 1 1 1 1 


CO O O 00 CM 


to in - r-. t-- h. 






i^ 
















r? 1 


1 1 o 


I 1 


1 1 in 


in o to 


CD • 


r- to •- Tj- in 


CO CM CO O CD 


K 


CD 












in 


in • 1 1 1 


— h- ■- (O TJ 


to Ol •" Ol CO (^ 






1 1 


1 


r 


;~- 
















CO 


00 to to 

CM * * 


Ol 


O 03 O) tD TT 

iri ■- r-" to' ID 


CO CO p CD in 
CO r--" CO CO Ol 


u 


CVI 












TJ 

CO 


CO 
CM 


TT to CD CD O 

Tl • P." d d 


to CM p p p ^ 
CD P~- CO CO CD (O 
































. • . to CO 


- r^ in — 




















. to CO 










2 





























to 


CM '- 


s 






~ 












CO 


CM — "" 












lA 




iD 


r- in 




CM 


to Ol 


^ ^ CD 


in ^ 




^ C\J CO 


r^ to 


^ o ^ »- to 


TT TT CO (D CO 




~J7" 


CO CO to TT TT 




r- CO 


1 °^ 


O CD in CM 


00 


in to — h- CO 


■^ TT Tl in tM 


CO — tM cn in K 












a 


I-- 


Ol 


f^ CO 


5 


CO 


- OJ 


^ TT Ol 


CD CM 


r- CD CM 


O "* to 


oo CM 




tD m o - CO 




in 


CM O in CM TT 


to 


CM CD 




in — CM CD 




CO CD — CD CM 


to o in ^ CO 


CO in CM in CO r«. 








c 




in 


OD 


CO 


CD 1^ 


in 


f-, 


t^ ^ 


CM O ^ 


in CD 


r- o CD 


'- pp 


*-. '^. 


CO CM TT nI TT 


m p to CM CO 




in 


CM CD CM o in 


P 


CO TT 


r^ 


in tD m o tD 


CD TI T- .- TI 


CM O (-- •- TI 


-J p p P- p CO 










c 
u 


CO 


(D 


iri cri 


d 




t to ai ■^ -^t 


^ CO 


CO to' cm' 


'-' h-* ^' 


CD •- 


CM CD TI 't" CD 


CD Ti" to' cm' ■- 




d 


• ^" in' iri f--' 




d ti" 


d 


co' ■-" tt" to' 




en' iri <-' cn' ^ 


cm' ai r-' ti" d 


d CM TI T- d (o 






5 E 




^ 


o 


















- . CM 




r- CO r- r- CO 


to - - - TT 


N 
















- • CM »- TT 


1^ CO r- r^ CO 


CD - - - TI S 






E 
























— CM CM in 


r--- O O CO CO 


^ 


















.- CM cy in 


P- O O CO to ^ 






55. 


< 




s 


























cm" to CM d 


C 




















CM CO OJ d 






11 






IT 


CD 


CO 


CM (O 


iD 


<7> 


O CO 


CD CO ■- 


■- o 


(D 1^ CD 


CM o in 




O O ■» CM CD 


CD TI TT CD CD 


CO 


CM 


in o o CO i^ 


CO 


TI O 


1 '^ 


CM TT tD 1^ 


TT 


CO TT TT CM 03 


O CO CD •- to 


tn CD CD Tl (D h* 






? *" 










o 


■d in 










r- to 


in o i-~ 


O CO CD 


o in 


CM in r>- O "- 


CD in r- r- o 




CD 


^ to CO r^ CD 


CO 


in Ti 




CO in 00 o 


in 


in CD CO o in 


CM in CM CO fM 


to CM CO to Ol CM 






eI 


s ^ 


_ 


U 


Oj 


in 


o o 


<y> 


P 


O CM 


Tj o ca 


P ^. 


in — CO 


- CO in 


p p 


r-~ - - p r^. 


to TT p Tr_ p 


u 




f-. TI TI p p 


p 


P p 


^. 


CM r- p t- 


1^ 


P P —_ P P 


■^. p •-. ''. p 


p p P- Tl CM y^_ 






™ " 


II 


^ 


C 


S 


CO 


CvJ cy 


-^' 


'^ 


in" Ti" 


CM co" Ol" 


r-" r-" 


CD r- 'J 


CM r- O) 


TT r- 


CD t^ d f^ f^ 

Ti in •- — ^ 


CD to r^ d CO 

CM CO CD CO CM 


c 


CM 


iri •- — CO d 


'!* 


cn in 


r*^ 


CD to CM h- 


^ 


p- CD m ^ p- 


TT in o — -v 


(D CD P- O CO r' 
CM CD CD CO CM ^ 






a 
























































i 




z 




^ 














































































































E 








00 


CM 


ID 


in CO 


in 


CO 


O CO 


o in '- 


CD CO 


O "^ r- 


O in CO 


— in 


^ O CO in r- 


in TI in CO CD 


o 


CO 


i~- in in CD Ti 


CO 


CD CD 


03 OO 


CD in CO to 


in 


CO CM O TI O 


CO ■- to tD P- 


CM — r- TT in CO 












o 




r- 


CO CO 




CO 


CO CO 


o CD r^ 


to TT 


O CD CD 


TT CD ■- 


CM in 


CO ■W CM TT ^ 


O CD — TT r-. 


^ 


p- 


CO T to •- CO 


CM 


CO CO 


O CD 


CO ■- ^ CM 


CD 


CO '- O P- CD 


lO P- TT TT P^ 


CO in CO in m lO 




a 




1 










Ol oo 


P 




p ■-_ 




Ol ■^ 


CO CM CM 


CO CM CO 


r-. CO 


r- r- T- CO in 


CD r- T O) TT 


a 


TT 


p CM p p r-. 


o 


p "-. 




r~-. ■-. CM p 


P- 


p CM p p — 


03 CM to TT T 


— tM O p p P« 










a 

s 


P--' 




— ^ 


CD 


cd' 


O) d 


CO CD — 


cm' CO 


^ cd' cd' 


iri cd" -- 


cd" co" 


d CD" tt" >-' cm" 


TT CO cm' ■-' CD 


a 


co' 


d oi TT CM tD 


d 




d d 


CO r-." r- to 


d 


■^ 00 d iri to 


P- d ^" d d 


p~" d TI d d o> 




c 




?- 


m 


CO 


(\i in 




in 


CM CD 


CO CM CO 


in to 


CO in m 




TT CD 


-T tt TI CO r- 


CO ■^ to in oo 


° 


in 


.- . ^ CM ■ 


CD 


CD CO 


in in 


— Ol '- CD 


Ol 


CO r-. in CM r- 


^ CM r- CM in 


CM CD in TT p- n 








^ 














CM to 


CO TT TJ 


TT to 'T 


TT tT 


Ti CO O r- O 


— CM O CD CD 


















TJ CO TI TT TT 


to to CD P- O 


^ ^ O to ID io 








■« 




c 

00 
























cm' cm" iri TT d 


r-- CO - iri w 




















cm" cm' tj" ^" d 


P-" d ■-' d cm' ^ 






1 
































N 


























■D 






o 


lO 


CO 


— T 


^ 


t^ 


CD r- 


CO in CO 


CO QO 


CO h-- r~- 


CO r- CD 


TT O 


tD CO in CO TT 


CO in in Ol in 


n 


CD 


O CO TT CO tD 


o 


TT y- 


o r- 


tD to 00 CM 


o 


CO 'J CO CD O 


CM to CD CM Ol 


r- in •- ^ p- (O 






i 








C\J 


CJ) 


r- CM 






CO CD 


CM CD ^ 


'- o 




CM r- ■- 


in CD 


CD r- to CO tD 


Ol CO in in CD 


a 


oo 


TT to CO CD CD 


in 


,- tD 


to CO 


CM r- to CO 


o 


Ol in to ■- TI 


CM Tl in O CO 


CD O CM o in C4 






o 




e 




'T 








^ s 


■-_ p ^_ 


CO LO 


OJ to o 


in (D Tj- 


CO in 


CO r- ■^ CO CD 


CD O Ol ■-. p 


c 


P 


tT CO TT CM CM 


TT 


in TT 


o r- 


CM CM to TJ 




•- CM TI p- P-. 


CD TT P-- O CM 


CD ■- P- ^ o o 






s = 




p 

; 

p 






O ^ 


cm' 


CO 


co' d 




CD "- 


CO r- cm' 


co' CD CD 


r-.' CD 


co' to" cm' d cm' 


iri CD — CD co" 






'-' CvJ — ■ ti" ^" 


d 


tri CD 


CO* cm' 


cm' d TT d 




d d in" d d 


ij d d d d 


ti" r^ T^ d d lij 






in 


£> 5 


s 


tn 


tn 


5 CD 




r- 


r- ^ 


^ CD r- 








r- in 


TT O - in TT 


r- CM CD CD Tl 






CO CM CO CO ■- 


o 


O CO 


CD -- 


TT >- 03 CO 




CD CD CO CD m 




P- CM CD to TI S) 








E ^ 

3 * 

z 














CM CM CM 


CM CO 


CO CO CO 




CM CM 


■- Ol TT p TT 


CD r^ CM 


u 










"- CM 


CM to CM CO 


CO 


CM CM CM CM CM 


'-_ CO p o -» 


to P- CM g 












U1 




IT) 




r^ 




CD O 


CM '- ■- 


CO CO 


in in CO 


ID •- CD 


o o 


ID 1^ in CD CD 


CD CM "- CO CO 




o 


O CD — ^ CO 


n 


TT CM 


CM — 


CO TT to Tl 




CO CM CVJ CD to 


CD •- O CD P- 


CM cn o TI in V 












(• 






CO r- 


CO 


ID 


CO CO 


CO O TT 


■W CO 


O Ol o 


Ol CD O 


CO CO 


CM r- oo CO - 


CO Ol o "- in 




in 


<D TT CO CM Ol 








O CD Tl CO 


p- 


^ CO CM CD CM 


to (D T in o 


03 CM CD Tl CD Ol 














y3 




CD - 


■^ 




P "=!■_ 


P '^. P 


o in 


CO in in 


CD Tj- ^ 


TT '- 


CO CO CO Ti r^ 


in Ol p p p 





o 


in CO CD CD '- 


P 


CD Tl 


CO in 


^ Ol CM f-. 




CD to P- O to 


TT CO Ol CO "^ 










I 




o 


CD 


to 


CD r- 




O) 






in <- 


■tj" ^ d 


i^ co" cd" 


CD Ti" 


iri r^" en" — co" 


to P- CD ^ tt" 


OI 


iri 


d TT cm' cm' —' 




'-' to 


to d 


to* n" iri to" 


TT* 


P--' TT d d P^ 


d d cm" -- ■- 


p- d d CM cm" o 








E 




O) 




CM m 


CM 




■- in 


CD CO CO 


r^ CD 




rr o CO 


'- o 


CO tD CD CD CO 


r- CO in CO CM 


c 


CO 


■^ in — -^ TI 




CD CD 


O TT 


O •- O tM 




tt in ID in TI 


CO (D O CO CO 


CD CO in 03 CM O) 






13 


^ 


T 


^ 


CO in 


r- 


CD 


O CM 


■^ CD Ol 


CM CM 


CD O CM 
cm' CO* CO 


in in CD 

CO* CO to 


CD O 
CO T 


to P^ CD CD 1^ 

•-' CM ^ CO ^- 


r- CD o CO r- 
^-' 00 d CO d 


a 




— CO CO 


to 


Ol p 


p '^. 


r^ r- .- in 


P 


CO CO 00 in CD 
d d d d d 


'- to CD CD t^ 
^ CM* P^ d f^" 


1^ p p p r^_ CO 
r~- 00 o 00 o (sT 






£ 






























CM CM -q- TT to 


CM CM CM '- 


















CM CM T Tf to 


[rt 




« 








C\J 


cy 


•- CO 


CO 


CM 


CO r^ 


ID — ro 


CD O CM CD CVI 


TT CD CD 


CO o 


in CO CD CO in 


CD O TI to T 


in CM 


CM CD TT in to 


to 


CD •- 




(D CM ^ to 


T 


CD O to CD CM 


Ol CD oo ■- — 


t^ O TI CD CM lA 














Ul 


to 


(7) in 


r>- 




r- CO 


CD CO — 


in r- 


r^ r- CM 


m CD (D 


CM CD 




tD O CM CD O 


n 


o 


O CD CM CD to 


to 


03 TT 


o 5 


OJ TT in o 


in 


in TI to TI CM 


CO CO p- r^ in 




o 






o 




(T 


■^. 


^. 


CM T 


o 


^. 


T ^ 






in ^ to 


O) CO r- 


a> - 


O O O t^ ID 


r- CM CM - CO 


r 


in 


CO r- Ol CO TI 


in 


T '^. 


p '^. 


r-_ p r-._ Ti 


in 


CO O 00 Ol CO 


p CM p —_ p 


to — CD — CM p> 


"a 




s 


* £ 




S 


CO 


ci 


CD CD 




CO 


r- ai 


T-' 1^ Oi 


CD* to" 


^ ^ ^ 


CO co' co" 


■r-' cm' 


d r-~" oi co' co' 


cm' ■^' CO* to' d 


to <^ 


Ol d cm' cm' (O 


cd" 




oo" ^ 


iri r-" cri r-* 


CM* 


d r-" Ti" d CM 


Tl" d d d d 


•-' d CM to o V 








■a 3 


s 




CO 


o in 






r-~ O 


m o CO 


CO in 


CD CD CD 


CD O CO 


CM O 


to oo CM CO '- 


CD O TT O) cn 




•- in (D in »- 


CO 


Ti in 


in r- 


in Ol CM CD 


03 


CD to CD r- 1^ 


r-- TJ 03 r- o 


to O TT CD in |>. 


o 






ES 










T 




•3- Jo CO 


CO - 


CM CO CM 


CM ^ '- 


p p 


fT Ol CM r- C0_ 


CM p TT 


CO 


rg in tD — o) 


p 


pp 


p in 


to -w p- p 


P 


O Ol O CO CD 


CO Ol •- P- CO 


CM p TT ^ 


"D 

c 






3 * 

z 








CM CM 


cm" 


cy" 


cm" ru" 


cm" cm" cm" 


CM CM 


cm" cm' cm" 


CM CVJ cm" 




CD CD T^ P- CO 




s 














cm" y-' cm' •-' •-" 


d d •-" r-" d 


CM - „f 


o 










e CO 


r- 


o to 






CD CO 


CM — ^ 


^ CO 


^7 CD C71 


in in o 


- CD 


CO TT cn in CO 


-- — CO in in 


O CO 


O CO Tl- CD CM 


CD 


O 1^ 


in CM 


O CD o t^ 


O 


■- CD CO r^ in 


P^ CM CD ■- Ti 


CO in CO in to o 












to 




in 


m 


in r- 


tj ^ CD 


o — 


-- CD r^ 


in CO o 


CO CO 


to in "- 1^ in 


•- CO o CD r-- 


O tt 


O CD in 00 CM 




o o 


O "- 


TI ^ CM o 


CD 


CO CO CM in o 


CD r^ cn o P- 


Tl in TI in to CD 


C 










(fi 


m 


in 


CO ^ 


CD 




CD CM 


O CD O 




CM ^. p 


CO r^ CO 


^ TI 


- o >^ to T 


in CD CO in — 


cn CM 


r^ Ti -nr CM in 




p p 


O CD 


to CM O Tl 


O 


CM CO in o p^ 


P^ CD CD CD 1 


o o Tl in r-. m 








5 






to 


cd' rj 


CD 


^ 




^ CD •- 






CD Cy" CD 


CD r-" 


d CD — •- ■- 


tt" '*■ CM r~" CO 


(O d 


■-" iri ry d r--' 


tt' 




iri CO* 


CM d d r- 


d 


d '-' d P-" d 


Ti" f." ^" d cm" 


<S £ 2 9 iS f^" 


QJ 






< 




^ 


01 


in 


in CM 




CD 


^ in 


CD — CO 




CM CO CD 


Cvj .- CD 


CD in 


<J3 O T — Ti 


oo CM CD 00 CD 


(O 'T 


CM CO CO TI in 


r-- 


CO o 


in o 


CO CM CO CM 


CM 


CD TI in o h- 


CD CO CD to O 


CO Ol ^ CD 00 ^ 








3_ 


p 




CO (O 


» 


Oi 


•-. P 


P P •". 


■tj- (D 


O ^ r-- 


O CD ^ 


p in 


CO CO CO O tD 


CD TT CM m CM 






- CO CO 


OO 


p ^. 


TT <0 


Ol O TT CD 


CO 


P- P- to O TT 


m ■- ■- CD lO 


CO CO CM in CM U 










; 

^ 
















Oj" CM 


co' CO* CO 


Tl co" TT 


tT tT 


co' iri co" m co' 


iri Tl" Ti' CD tt' 


in 
n 










— cm" Cvj" cm" 


d 


d d TT Ti" ti" 


d in" CO d 03 


!G s 3; '^ s » 


































CM CM in rr r- 


CO TI to ■- CO 
















CM CM in TT P- 


CO tT CO — to ** 


ro 




£ 






n '- 


CO 




CM 


Ol 


to r- 


CO m r^ 


CO r- 


■^ CO r>- 


TT CM O 


r- r- 


in CD CM -- tT 


to ^ o p- to 


0> CD 


(j> f^ r- (O TT 


O 


TT CD 


CO r- 


^ CM CO CM 


p- 


O Ol CO CO Tj 


9 ^ 9 "5: t; 


CTj r^ <-- m CM in 


>. 










" " 


C\J 




OO 


in 




cD o r^ 




"- CO r-- 


TJ r^ CM 


tt r^ 


CD CM CO tT CD 


— r- r- 00 »- 


n o 


CD r- in TI in 


C\J 


in CO 


03 CD 


P- CO O TT 


to 


o CM in o CO 


o lO CO in in 


O CD TI CD TT e> 


o 












°o 


CO 




CD 


o 


CD -^ 


^ r^ CM 


CO CM 


fO (D CO 


O CD O 


CD CD 


TT — CM TT CM 


TT CM CD O «^ 


h- 


CO 


in o CO CD p- 


TT 


o o 


r- tt 


Tl r^ tD TT 


CO 


CD CM O P^ CO 


to in to in CO 


— p- p p p ^ 
















h-" 


CD to 


CD 


CD 


d r-" 


P-" d co" 


1 CO 


cd" d cd" 


co" Tf d 


CM Tf" 


r-" Tj" --' ro" d 


to cd' co' ti t-' 




TI 


CO iri tt" d d 




CM d 


-" to 


cd' ■^" d co" 


iri 


cm" d d d d 


d to d CM 3r 




o 






1 = 
|5 




s s 


CD 


r~~ CM 


CO 




CO rr 




CD CD 


'a- f^ O 


CD O Ol 




CD in r~ o TI 


o in TI ■- CO 




in CO tD CD CO 


cy 


CO o 


Tl TT 


TI in TT ^ 


o 


p- ■* tD CO CO 


r- O •- CD CO 


o in Tl — to 0) 


E 






2, 


'P 


CO O) 


P 


in 


-T in 


P P P 


in T 


Lfi CD in 


*». p p 


— o 


O TT CO CM CO 


in r-~ in ■- 


o> 


CM in CD '- CD 


I^ 


r^ r- 


r- r-- 


CO P- Ol —_ 




cm — CM O O 


CD TJ p ^ p 




1 

£ 

c 
o 

1 








1 




CM CM 




CM 








CM C\j" CM 


CM CM cm' 


CM CM 


cd" r-" — " co' co' 


cm' — ■ 


oo 












cm' 


cm" cm' cm cm" cm 


dp- "- d d 


tM — < 


E 
5 






o 
















o o o 


o o o 


o o 




ooi 




E 
o 










o o o o 


o 


o o o o o 




o o 9 

8 8 8° 2 


o 


o 
















o 




o o o 


o o o 


o o 




d o S P a, 

— t/i Vi m O 










o 


o o o o 


o 


o o o o o 




§88"§„ 2 


?5 
I 












O O 


o 


o 


o o 


o o o 




o o o 


o o o 


o o 






c 








o o 


o o o o 


p 


p p p o o 




■a 






s 




O O 
O O 


o 
o 


o 
o 


o o 
o o 


o o o 

O O Q 


— ' cm" 


co" -tr iri 


to" r^' CO 


2?"^ 


CM CO TT in r-- 


< 




o 8 S S 


8 


8 o 


S-d 


T-' cm" d tt" 


^ 


d p- d d d 


d d d d d 

CM CO TI in p- 


o CM in - s; ^ 

•? £ o £ i 


ID 
0) 


3 




1 


o 


8 


ss 


•a- 


ti9 


ss 


CO CD — 
[A M tA 


^ ^ 


^ ^ ^ 


« « w 


tf» w 


t« W tfl w w 


tfl _ .^ ^ P 
._ CD 0) Q) 


*■ 


o 


O CM CO TT m 

o m tA kR m 


cd" 


r--" d 


g^ 


W W %9 W 


e© 


w w w w w 


M (A M (A tA 


S 






O 


oj a; 




o 


a3 






%%% 


%%% 


%i 


imi 


S?S?5 


I 


Ol 


_ oj 5 S S 




53 S 


S 


ssll 


oi 
T3 


a> a3 oi 0) oJ 

"O "D "D "D "D 


QJ ID 111 *D OJ 
T3 -a -D -D -D 


a) "D "D t: ?s t: 
"2 c ^ c ° £ 


fD 


^ 








■D -D 




■o 


■o -D 




c c 


c c c 


c c c 


c c 


c c c c c 


C 3 3 3 O 




tfl "D -D t: -o 


■a 


TD TD 


"D "D 


c c c c 


c 


c c c c c 


c c c c c 


C 3 3 3 O 










c c 




c 


c c 




3 3 


3 3 3 


3 3 3 


3 3 


3 3 3 3 3 




a 


" c c c c 


c 


C C 


c c 


3 3 3 3 


3 


3 3 3 3 3 


3 3 3 3 3 


= o o o 9 ii 
o o o o P n 


QJ 






E 


i 




3 3 


3 


3 


3 3 


3 3 3 


o o 




o o o 


o o 




3 


£3333 


3 


3 3 


3 3 


O O O O 


O 


o o o o o 


g g g g g 


« 






o o 


O 


o 


o o 


o o o 


o o 




o o o 


o o 




o o o o d 


^ 


o 






o o 


o o 


o o o o 


o 


o o o o o 


o p o o o ■ 


5 




3 






o o 


o 


o 


o o 


o o o 


o o 




o o o 


o o 




sills 

tfi ^ W t« ti9 






9 S 


g S 


o o o o 


p 


p p p o o 






CT 






i: 


ra 


3 


p p 


p 


o 


o o 


o o o 
r^ CD oi 
y=> y=> yi 


d T- 


cm" CO "«■" 


iri cd" r-- 


CO Ol" 


d tn d d d 

CM CM to TT vn 
(A tA (^ (A (A 


cn 


'- — cm" co' TT 
(rt t« W t« W 


S 


o o 




d — cm" d 


tT 


d d p~- d d 


CM CM CO ^ in 


d o o o P S 

U M (A b9 ^ § 


_ 






^ 


z 


S 


w *fl 


trt 


tf* 


^ to 


^ lyj w 


^ ^ M 


M ^ 


) 


Z 


tfl w w w tfi 


^ S w w w 


w « w t» w 


< 










< 




























H 




















Z 



62 



Individual Returns/1988 













o 


in 


n 


f^ 






(D CM 


m 




CO 


r- in -^ CM T 


^- — 


^ CM ID f^ 


^ 00 O) <D 


(D oo to Cy CO 


in 


o 


in «j 


1 O 00 


CD 


en 0^ o 1^ 


CO rv CM CO CM 


OJ oo CD ^ rv 


CO O lv CD ^ 


-T rv to 00 . ae 










^ 


n 


CO 


CO 


00 


^ 


CM 




o 


cn 


<T> 


CO CO ^ CO in 


o in 


^CTICO CDCOCMCUr- 


cn in Ol CO Ol 


"» 


CM 


CD CO 


1 r^ ^ 


in 


^ CM f^ CD 


o CO CD o in 


(tJ O to •<»■ Ol 


— CD 00 O to 


cn m to CM * at 






s 




a 


o 








cn 


cn 


CM £ 


Ol 


CO 




CO en r- p -w. 


O - 


co-jcr oif-oicocM 


CM •- o CD in 


N 






— r- 


CD 


cn CD CM p 


CD (D tn to 0^ 


en rv rv CO (O 


CD m CO 00 — 


CM — «J 


<u 




2 


^ 






















CO — ' T "T CO 


CO CO 


^' in r-- in ^' oj eri ro' 


f^' — " co' CO -t" 


(C 












Oj" — CO to o^' 


cm' oj' -v ■w" iv' 


^" ^ CM* Ol" to 


rv' ^' 00 CO 


w 




i 


























CM CM ■^ -T 00 


T O CD CM OJ 


M 
















Oj Oj ■>? -W 00 


T to J» S 


E 

SI 
IS 




< 




s 






























in 












































































% 3 








in 


o 


o 


o <^ 


Ol 


^ 


ID G> 


^ 


CD 


CD 


tJl CO CO CO iO 


1^ o 


co-Tco coflooino 


in iD CO — o 


^ 


cn 


O O 


1 1 in 


CD 


CO CO o in 


oo CO ^ O tJl 


CM to CVJ OJ ^ 


•- m tn cu cn 


in '- rv ^ . « 




■B 




Ol 


in 


OJ 


<S 


r^ 


o 


o> 


TT in O 




in 


CO CO 9 00 ^ 




inCDCD iCOCOOlDOl 


to CM r- CO CM 


t^ 


o 


CM CO 






— o CM m 


00 — tM — CM 


Ol cn fv o to 


P »v •- OU CO 

o '- CM en CO 


^ CM ^ ■» • N 










« 


® 


r- 


CO 


■w. 




CO 


in CD 




CM 




CO CM CO CM O 




r^cM"- inoicDOico 


r^ 1^ 00 CM CO 


CO 


T. 


r^ eo 






CM to 00 ■w 


CO — tM CM CO 


tJl CD CO o o 


fv IV (X> ID 








p 




in' 


(M 






ct> 


< to' 


V 


iri 


CO 


ih fo" iri -tr en' 


co' --' 


CD CO 'J d ■- CJ> oi ^ 


CO* to' tM' N." CO 


Q 




iri cm' 


■>j' — ' 


oi 


tt' iri --' ai 


CO tri iri 00 tb 


\r) iri fv' oi tM' 


tri oi to <?i ■<)■" 


00' <t) oi to (D 




z ^ 


"5 












en 




CM 


CM 


T 


p- 'J in <n "J 


in m 


cDcDi^ coinmr^in 


CO CD cn — 


s 






• CM 


CM 


CM ^ OJ to 


in 00 ■'J CD -"t 


in -^ (D in »v 


to ^ tn IV in 


CO to tn OJ S 






























CM CM CO CO in 


CM CM 


n 
















fM CM CO to m 


tM cu • S 










o 


(D 


lO 


O 




00 


o 


CO cvj 


7 


CM 


■<r 


CO CO CO CM CM 


— ^ 


inoioo ipcMfocoeo 


eo in o CD in 


in 


CM 


o^ 


ID in 00 


tn 


r- o in m 


to ■'I CO to — 


O tJl CO tM CM 


IV o - O IV 


rr CO in to CM IP 
CO tn "<» CD m 9 










CO 


o> 


CO 


o 


S in 


Ol 


rl CM 


CM 






r- in (^ to CO 


■^ CO 


Tfcoiniio — (?)- 


cn CO CD CM ID 


CD 


r- 


CM to 


•- en -(I 


CO 


o -v oo — 


CM rv CM - IV 


Ol tji en — rr 


CD O — tM T 






1 




a 




C\J 


(-- 


rv. 






CO CO 


CM 


O 


o 


aj CD r- r^ o 


'-. <^- 


in o ml ft in en (^ en 


CO in I tx in 


c 


CD 




OJ h- 1^ 


CO 


cn in —_ IV 


p cn p p OJ 


CO CM CO CM Ol 


CM ^ in -w o 


CO CM CO (D in r. 










CO 


CO 


CO 


oi 




V 


Ol r- 


CO 






en ^ 00 o iri 




CO CM r^ ^ d CO en — 


< c-i -w" in" iri 


c 


CO 




f-" tb V 






CO tn CM o> CO 


co' cri iri cri ^ 


to OJ oi cri d 


rv" tri V m iri fC 


c 






S 


c 
u 






Ol 


00 




o 


m in 




CM 


CO 


CD (o o en CO 


^ •- 


S55'>^gSSS 


o 00 CO ro o 


tf 




oj r^ 


in to (D 


CO 


CO CD CD o 


cn CM IV o in 


— CD O) O — 


oj CO — CO in 


<z> oa cr> (^ « 


; 




£ 


















CM 




CM CM CM CM CM 


CO <o 


CD - en - - 


K 












tM CM CM CM CM 


CO CM CO ^ 'J 


CO CO tD CO CM 


CO -- en •- - S 


o 
1 




< 




lO 


























, -T ■- CO (O CD 

1 


■<j' tn' r- •<» ■-■ 


3 
















— " - n' m CO 


■w' cri rv ^ ^ 










CO 


CO 


~ 


CD 


~ 


IJ 


o 


in^ 


cn 


TT 


ro 


TT .- CO in <n 


CM O 


r-in--a h-r-ocM 


ro CD CM en CD 


•» 


in 


o en 


cn CO -w 


1 


o^ in ^ CO 


CO to O CM fv 


O eo CO rv C-, 


p^ r- CD tn - 


— en IV en — « 








c 


o 




in 


in 


in 


CO 


o 3 


QO 




r- 


CM ID 0> O <J1 


^ - 


CMcocnigencDcDco 


o) TT CO m r- 


o> 


CD 


•J CM 


CO - CO 


Ol 


CM to r- r- 


rv fv - CD CD 


■-J -tj in CM m 


oj -(J cn in <n 


CD •« CO -fj- r- « 


^ 








o 






o 


r-- 




(J) r- 




en 


<D 




-- r^ 


-o — l-atro-^cD-T 


■<i r^ o en o 


If 


r- 


QO T 


CM en f^ 




CM <- CM ■- 


o o in o iv 


CD cn IV O CM 


■V IV Ti en — 


»j CD tn en to 




£ £ 








CO 


CO 


Oj 




in 


CO fO 


CD 


CD 


in 


o - — 1 <n 


■^ d 


- CO en 1 en T n" cm - 


■<3' CD fo CM ri 


« 


Oj' 


oi CD 


■- iri (ri 




r- Oi ^ cm" 


(b iv" QO CO d 


oo" •-" ■* --' d 


00 00 lb — — 


■W tb CM CJ CO 




O 3 


s 


a 


f^ 


n 


o 






Tj 


in CM 






O) 


C) to CM ID CM 


CO ^ 


coco — illl^COrl-^ 


OJ CD ^ CD CO 






fji f^ 


•^ ■" ^ 


en 




CO IV CD O O 






CM CD — to CO 




E S 








■7 


T 


IT) 


in CD 


CD 


in 


in 


in (D CD in in 


in in 


inininj— oicj!^'^ 


OJ Ol n 


a 




CD U-! 






u-1 m -T ui 


IP un -J-: to ir 




- ffi CTi *? -v 


OJ rj^r- S 




3 =: 

z 




h 


























C\ —" CM CM CO 

1 




in 
cy 




























CN 


o 




CM 




cy 


O) 


in CM 


CM 


o 


CO 


r- in •- CM 00 


in CD 


^ CO en tco 


r-- CD CM CM 


•>J O CO •- -"t 




^ 


CM tD 


r^ — in 


to 


eji m Tj n 


O O O O rv 


CM fv 00 rv o 


Ol in tn in in 


— -- rv CM CM »• 




™ 








Ol 


5 




oi 




o 


CM CO 


r- 




r^ 


to CO en CM CM 


CM in 


CM in CO D 


■^ r- r^ in 


CM CM to m CO 




cn 


•- CD 


o to en 


o 


CO IV to in 


;j in -I IV CO 


in CM CD •- en 


CD •>! -^ CD CM 


-- IV 00 — IV 




c 




^ 


f^ 


in 


^. 




o 


". 


in CD 


en 


s 


r- 


m in CO CO cm 


— en 




^ CD CD CM 


■- CM O CO CM 




CD 


CM r- 


tn •- OM 


o 


O CO r- - 




CO ■- ^ CM en 


in •- 'a Ol CO 


in -^r p in •>! id 




§ 




1 




CO 






CO 


CO 




CO iri 


CO 


(O 


O 


^ r-' CO -- cd' 


en tt" 


iri CM ^ d 


to' CM co" ai 


CO d iri CM to" 


^ 


d 


— ' CM 


CO to" OJ 


r- 


d — lb CO 


oi 0> iri fv" CD 


m" iri 00 tM" 00 


Iv IV cri tb rv" 


— a> — — CO c>> 




E 
















CM - 


CO 


•J 


CO 


^ CD 1 CD ^ 


CD T 


T -tr r^ D 


■«» o Ol -a- 


O '- CO CO CM 


a 


OJ 










CO ^ oo to 01 


IV to ^ -J CO 


CM 00 CO to IT 


SSSSSi % 




i 
7i 




a 


























M 


CM to TT tJ) 


r^ to CO 00 •- 


c. 
















CM CM in ^ Ol 








Ol 






























■" ■" ^ 


at 


















■- — oj" 




1 






N 




t 




^ 






■- oo 


r- 


in 


CD 


CO r- o ■- en 




CO CO CO 


-,»o>~ 


O r- Ol CO Cm 


<n 




r^ CO 


CO CD o 


in 


in o en ^ 


OC,„^0> 


rv o "« rv 00 


tn rv (-) CD fv 


tD CM CD CO 






o 




«a 




r~~ 


5 


cr> 




•V 


n — 


CO 


CO 


in 


r-~ -(I f^ in cn 




CD ■- in 


■O 1 O CM to 






5 




CO ■- CO 


CO 




Ol o 00 oi CO 


to O CO -W O 


rv to O Cu to 


to " 01 CO ID 






si 




^ 


o 


CO 


CO 


00 








T 




CM 


CO in CM Ol h- 


CD CO 


CM CM O 


o 3 en in CO 


■w -- en CM 00 


u 


■<T. 




oj r^ ^ 


OJ 


to 5 in in 


IV rv Ol CO CM 


to — o m m 


CO m fv tn o 


01 CO IV CM CO CO 




* 




*o 






CM 


QO 




^ 


h-" CT) 


CO 


oi 


CM* 


co' to' cd" oo' cm" 


co" iri 


r-." iri CO 


-' 3-' to d <d' 


CO tn m — — ■ 


c 




r-.' d 




en o r^ r^ to 


iri CO — ' iv' — ■ 


tb — " to t' tM 


d oti tri oi ■w' 


CM* 00 iri — " — in 




1 


If 




c 




n 










T CO 




en 




O O CO OJ CM 


en oo 


IV. f^ (D 


F- - to to CO 

M -(r to ■'T 


•- ■»» •- to CM 
CM CM ■- 


CO 




— CM 


^ OJ ^ 


OJ 


00 in in ■* 


cn tn tv o — 


to eo tv IV CO 


■- CD to IV CO 
CO OJ ■«■ 00 -(r 


— -"T •- 00 CM S 
CM Oi - !^ 










o 


a> 


CM 


Tj 


Ol 


CD 


o 


o en 


(M 




CO 


CO m CO •- CM 


to CO 


to 'T CM 


r D 1^ CM ^ 

? 8 s s s 

6 -tr" •- en to' 


O) in CO CD Ol 




CO 


CM •- 


-- r- tD 


CO 


o> CD CO en 


Ol o cn ^ ^ 


■q- to OJ to •- 


^ »j ^ in CD 


O) CD CO CM — Ot 










Id 


1 


CD 




cvj 


CD 


O) 


ro f-- 


O 


in 


CO 


in CO CD o 00 


in CM 


in CM to 


^ CD Ol m •'f 


o 


CM 


m f- 


eg OJ o 


o 


CO in QO tD 


OJ CO CD -^r eji 


o cn CM -a- in 


CD •- O CO — 


OJ to ■w rv r» 






c 




c 






^. 


o 


°^. 


*^. 


c^ en 


O 




CO 


cr> -tr O) CD CO 




'- O CM 


tji in ^ oo ^ 


c 




to in 


CD TT CO 


O 


en 00 CD fv 


— "- en CM en 




m m CO to o 


01 CM QO r^ 01 ^ 










«3 




•7 


ih 


CO 


T 


o r--" 




CD 


d 


CM O CO iri CM 


< CO 


CO iri d 


iri r- f--" r- •-" 




OJ 


CO iri 


CO '-' ■'j' 


CO 


CO ^" ■w" co" 


fv T^ CM iri — 


CO oi O CO cm" 


d "*" CM O OJ 


Oj' — ■ tb — " ■^^^ oe 








s 




lO 


fl 


O 


00 


in 


Oi 


- Ol 


in 


CD 


in 


m r- in r- CD 


r- O 


•>»inco mp^ — CM 


to CD tn ^- o 


u 


CO 




Ol tn ^ 




CM tJl CO CM 


OJ IV Ol - en 


"* -a- '- oo rv 


CO — Ol o) tn 








E 




a 






■<T 


CO 


CD 


cn 


■- CM 


T 




in 


in n- ■-! ^ Tj- 


CO CM 


to o - * R en in ro 


(D CO ^ in (D 


u 










tn •<r in in 


to in to 00 en 


•- O CM Ol o 


CD — . rv ,j CM 


p p ^ in in n 




































— •- — If) 111 C3i r- cd' 


CM CM •-' 


















tn iri cri rv* CO 


cm" oj" — (^ 


1 


n 






(1 






























u 










































































1 


d 






a 




O 




CJl 






CO O 




CO 


^ 


r- r- in CM CO 




^^CO r- ci^inm 


en tt CM tn CD 




to 


o en 


Ol CO ■» 


r- 


CD r- tM o 


IV Tj- f^ Tt to 


rv ^ Tj ^ CO 


■^ 00 O T 00 


CM tM CO 00 Ol 








c 


»T 




00 




CO 








in 


CD 


■- CO CD ■- ■- 


o •- 


TCO-- ^y--(D — 


Ti r- in o — 


a 




t- in 


in •- tn 




00 in tn rv 


CO CM o tn 00 


in in -w — ^ 


o tn - -ft in 


in T CO in e 










a: 




O 




to 


P 


P 


CM S 








to — o Ol en 


0=5 tn 


d d -^ QU +" r~" d — ' 


(O rj CD r^ CO 


f 




00 o 


to in CO 


O 


CO r- o CM 


CM ■- CO CO "« 


o -a- CM O CM 


■W rv 00 CO CO 


rv in to Oj « 


O 




1 = 


fT 




CM 






C7) 


"T 




CD in 


o 




oi 


CO r- CD ^ CO 


en to" 


tn iri ■-" iri d 


a 




r-" in 


CO — ^ 


(b 


CO tb <b cri 


lb t' o t' d 


tb cri d CD "^" 


lb to OJ o tv" 


00" it' -■ iri tcT 












C^ 




TT 


CO 


in •- 






o 


•T in CM ^ 1^ 


r- in 


r— (Din inobojinm 
CO in in QcJ CO r^ in cq 
•-■-•- CO in oo iri ^ 


in o ^ CM •- 






oo CD 


Tj ^ r- 


(D 


CO CO OJ CO 


CM tD ^ — tn 


CO — rv ^ CM 


(D ^ oo "T ^ 


tn ■>!■ OJ — Si 






1 a; 


" 


^ 


n 


OD 


CD 
CM 


5 
CM 


in 

CM 


c-1 

CM 


CM CO 
CM cm' 


ro 

cm" 


CM 


CM 

cm" 


- O) p - Ot 

CM -- CM OJ ■- 


O) r- 




If 




■- -^ 


in p to 


■V 


■^. CO "<r CO 


•^ CM -^j CD in 


r- CD p^ m in 


rv 00 CD m CD 
CO iri ai iri <T 


-. ■» - s 






z 




s 










a 

IT 
















— K 












00 






O 




Ol 


in -- 


^ 


Ul 


ID 


in O 'T "q- O 




p-,CM— CMr-COCOCO 


CO tn CM r- CO 


m 


r^ 


,r- 


^a>^ 




CO — r- ij 


t:i o o ■^ — 


to CO •- in — 


en Ol ■^ o — 


rv in CM 










N 


n 


<7> 


CM 


OJ 


5 


Ol 


in — 


r- 


CD 


in 


■^ CM m CM •- 


CO CO 


r--cooj r~inco--co 


•<T CO to O CO 


a 




to CO 






r- n ^ CM 




m tM •- to •» 


^ in "«■ CM «s 


CM tJi in m 1 eo 










O) 




O 


1 




CJ) 


CO 


oo o 


en 






in o CD Ol — 


OJ to 


coinin coco-«inr- 


o N. in CM r^ 




CO 


O CO 




o 


Oi r^ '^ fy> 


oo CD in In — 


rv CO 'J — CO 


-- to CM 00 CO 


rr CO CD oj -J h.. 






S 






lJ^ 


in 




ri 


co" 


CD 


CO CO 


CD 


CO 




^ CD CM CD en 


CD t-i 


oo P^" V CO d -^ CO CM 


tn r^" CM d r--" 


<c 


tM 


CO CD 


O r-v' r^' 


to 


<o iri — ' — ' 


lb d to cm' d 


•- "<t' 1 — lb 


to' ^ oy" rv oi 


■^ tri CO ro CD V-* 












^ 


^ 


o 


o 




O 


(O ■- 


CO 


O 


CD 


Ol CO o in CM 


CD in 


CO01O — in*- — r~- 




c^ in 




O CO CD 


to 


to ■- in ■*!■ 


CD Ocj CM oo 00 


CM CO in to oo 


in m to r- to 


IV ^ ^ — 






1 


— 


a 


CT) 








QO 


o 


*-. ". 




^ 


in 


in in in in in 


TT CM 


CO O CM ■- ^ in O CM 

•-■-■- CO in d co' en 


CO cn CO 5 r- 

to" CO CM ^' CM 


c 






-- CM — 


in 


in m m in 


CD CD IV CO o 


CM p CM O — 


CD to to en CM 

iri in d rv cn 


00 cn CO -^j IV S 
cri CO CM - 00 pj 




- 






s 


























s 
















° 






a 


to 


o 


f-- 






T 


— CM 




p- 


en 


CD O 0> CO o 


O CM 


coincD ■— ■— cooiin 


en to tn en CO 


to CO 


O OJ 


O T CD 


Ol 


^ ^ rv CD 


CO CM iv in rv 


QO in CM CO cn 


Ol in cn CO to 


ro OJ ■■» OJ CD in 












u^ 






CO 


CM 


CM 


CO CM 


in 


^ 


o 


r^ Tf CO CO o 


CO (D 


COlDCM CDlDCDCOr- 


en M- CO in CO 


(M O 


O CO 


Ol O tD 


■^ 


Oj CM — CO 


CD oo O IV 00 


in o »- T to 


lO CO -W -"J to 


tn ■<» en to — n 










u 


Tj 


^. 


f^ 




". 




CD m 




ro 


T 


CO o in T in 


r^ in 


CM ID in CD — CM — CD 


(D CO tD — in 


h- 




CO to 


o CO <n 


CD 


O -^ ID T 


O -W CD O — 


^ - CM in — 


rv -J tn en o 


to CO CM in OB 






|l 






o> 






in' 


n 


ai 


en' in 


CO 




in' 


en co' ■^' iri CO 


cm' to 


d CO cm" -t' r-" ^" d lb 




OO co" 


en ro 


d in oj 


00 


cri fv' CO n' 


■W' CO CO IV cri 


CO IV CD cd' 00 


00 cn t' d — " 


tn cri CM — 00' V 










U) 




"5 


■^ 


h- 


o 


r-. *i 


CO 


CO 


in 


O CO CD CM r~. 


^ •- 


CMOCM cDino — in 


Ol CO c^ in CM 




en en 


(D CM CO 




in IV CO r- 


CO CO CO 00 00 


TI IV ^ CD 00 


CD -- in Ol in 


CO en in CM m 






is 

z 




o 




- 


CO 
CM 


CD 

CM 


in 

CM 


CM 


cm' CM 


CO 
CM 


CO 
CM 


cm 

CM 


CM p p CM p 
CM cm' cm' cm* cm 


O 00 

cm" '- 


enioco oinoco-- 
^ — ' — h- iri en iri m 




(O 


«- T 


in p ID 


■^ 


'^_ CO 1 00 


T CO ^ to to 


oo_ to CD in in 


Ol in tn rv ^ 
CD* iri CO in' iri 


CM r- CM 


1 








r: 


in 




ID 






CM 


r-. (M 




O) 


in 




CD oo 


— Ol 1 1 1 1 1 1 


1 1 I 1 { 




1 


1 1 


I 1 1 


) 


1 1 t 1 


{ 1 1 1 1 


1 1 1 1 1 


1 1 I I i 


1 1 1 1 1 2 


1 








OI 


n 


n 






in 


r-- 


CO in 


CO 


•a 


P-. 




en Ol 


in in 1 1 1 1 1 1 


























c 




^ 


to 


o 


r- 




O 


r^ 




in 


o 


00 


CO CO CD in in 


O T 


CO 00 






















-* 


^ 






s 




in 


lO 


n 


O) 


o 




cm" ■- 




CM 


CO 


CO rv.* to' CO* d 


in •- 


id' ' 






















hT 


n 




1 




ui 






r^ 




oo 




•<f r- 


^ 


n 


Ol 


fo n CM in O) 


ro CM 
























S 


5 






r 








•- 




cvj 


CO T 


in 




•3- 


^ CO CM — 


























M 


J 








« 
















































V 


1 








a 


f^ 


CD 




•V 


o> 


C\J 


CO o 


o 


CO 


o 


CO in in CD o 




m CD 1 1 1 1 1 1 


1 1 1 1 1 




1 


j j 


1 1 1 


1 


1 1 1 1 


1 1 1 1 1 


1 1 1 1 1 


1 1 1 1 t 


1 1 1 1 1 CD 








a 


o 


o 


r- 






^ 


r-- CO 


o 


r- 


in 


CM CO — QO CD 


CM CM 


— CM 1 1 1 1 1 1 


































CD 




o 


o 












CO O (M in o 


CO CO 


o •- 






















t-_ 




ll 


2 


a 


o 


ay 


CO 




CM 


cri 


CM ID 




tb 


oo 


r-" cm" CO d CM 


CD r-" 


■^ CM 






















(D 








N 


in 


<n 


CO 


CO 




■^ 






■^ 




CO CO ro r- "C' 


<£ - 


h- CM 






















K 








d 






n 


fn 


^ 




in (D 




in 


CD 


CD CD in TJ CO 


























S 


? 

S 








r» 
















































K 




£ 






1) 

i 


























g 




OJ 

i 
















.881 \ 




V) 


















































































iiiis 




















— w tft w e 
«« w ^ w E C 










c 






o 




o 


O O 














1 


c 


o 
















■a 

5; 










8 


8 


8 


8 


88 


8 


8 


Ci 


- CM co" ■>!* iri 


CD r-" 


00 en d iri d d d m" 




8 


o 8 o 


8 


8 8 8 § 


— ■ CM 00 ■>! in 


(b iv' CD cri d 


iri d d d iri 

CM 00 "^ in r^ 










o 

en 


O 


CM 


n 


T 


ih 


CD r- 


QO 


en 




w M ^ ^ ^ 




»« J. J. w £ 




CT 


O CM 


co' Tj in 


ID 


r- CD eri - 


w w w *« w 


w W W b» *» 


4A M CA t/) 4A 




E 




; 


8 


«A 




*fl 




*A W 


W 


w 


w 








i 


O M (A M (A 


(/» 


yi t/* tf* V* 








5; o3 aj q3 S 


S E 


ajQjS o3£q35o3 


1??? B 


£ E S 5 o 


u 03 03 03 03 


£ S S £ 


oi ■□ S S S « 

■D C C C ° P 
C 3 3 3 p *• 




ra 




( 


3? 




OJ 


a) 


CD 


03 


03 oi 


oi 




o3 


"D t: t: "D t: 


T> -O 


■O-OTD ■D'U'D'O'O 


t 


T3 
OJ 


^ £ 


<U V OJ 


Si 


oi ^ oJ o; 


■o -o t; Ts t: 


"D "O T: ■D TD 


-rz -^ TZ TD -o 




o 






M 


■o 


"D 


TD 


"D 


■D -O 


■G 


T3 


■D 


c c c c c 


c c 


ccc ccccc 


C 3 3 3 O 




^^ 


t) n -a 


X) 


■D -D -O -O 


c c c c c 


C C C C C 


c c c c c 






s 


c 


c 


C 


c 


c c 


c 


c 


C 


3 3 3 3 3 


3 3 


333 33333 








c 


c c c c 


3 3 3 3 3 


3 3 3 3 3 


3 3 3 3 3 


3 (-J _ (-, _• 










4J 


3 


13 


3 


3 


3 3 


3 


3 


3 


O O O O O 










t ^ 


3 3 3 


3 


3 3 3 3 


O O O O O 


o o o o o 






c/i 




t 


f 

o 


■D 








O 






g 


O 


o o o o o 






( 


f 

o 


■o o 






o o o o 


O O O O O 




08888 










: 


c 






o o 






o 


o o o o o 






in o o o P 

(A W (A W ^ 


c o 






o o o o 


O O o o o 


S888§ a 
^ s ^ w w § 








c 


3 


p 


W 


n 
w 


o 

s 


si 




1 


o 


d — cm' CO ^ 


iri CD* 


^- to' oi d iri d d d 


X 

e 


= p 


P P P 


poop p 
iri tb p- oo' oi 
m vt *fi y* tf* 


d ■-" cm" cri ^' 


iri CO rv" to' (ji 


CM OM CO ■■T in 
»rt W W W «»9 










Z 


W 


^ 


M M t^ M M 


^ M 


^MM Mt^doSliQ 


" 


Z 


^ v*m\4 ih 




W M M tiO M 










< 




















































z 



E « 






Sol 



= ° i 
3 ■* o 

III 

2 9 o 
5 O o5 

■? £ c S 



Individual Returns/1988 



63 



■D 
0) 



Q. 

E 
o 
o 

(0 
CO 

X 



(0 
0) 

(0 

u 

(0 
lU 

■o 
c 

(Q 

OC 

w 

c 

5) 

S 



o 

CD 

>. 

■o 

0) 



(O 
(0 

« 
O 

X 
(0 



o 
o 

c 

n 

(0 

X 

re 



4) g 

!C E 

O o 

s g 



4) 


£ 


OC 






1 


CD 


^ 


<D 




m 


« 








0) 








A 




ra 




1- 


< 











1 


Oi o r^ CO ID fn 










1 


fe 85SS 1 

ID TT O CO CO 








1 


r>. en CO CO CO 1 




i 

iS 
i 

s 

i 




Income tax 

generated 

al rale 

(12) 


m U3 rj r^ n ID 




? 




ss„ 




s?. 1 


at m •- CM CD ' 






417,531, 

192.578 
99.465 
24,700 

100.546 
240 




s. 

i 






300,107 

127.216 
72.740 
19,436 
80.714 


* 

5 

1 


Income 

genera 

at rat 

(36) 


S 5 R S S 

o Ccl <T in CO 

aj c^- -" 




ncome taxed 
at rate 

(in 


073,889,949 

283,857,598 

355,233,883 

74,850.886 

359,094.166 

853,416 




ncome taxed 
al rate 

(23) 


455,060,353 

848,109,333 

259,785,719 

58,898,040 

288,267.262 


Income taxed 
al rate 

(35) 


28,380,274 

14,995.032 
5.262.206 
1.619,480 
6,503,557 




s- 






~ - 




£ 

1 






'- 


£ 










186,916 

434,924 
151,706 
925.698 
748,828 
384,588 






2 SE5SS 1 




CO CO o o in 1 




1 




ll s 




o 




ll § 


444,5 

916,2 
366,8 
911,4 
528,2 


» 

^ 


umber 
returns 

(34i 


« CO in CM CD 

o cji ^ in o 




o 




Z 


,^ a) u^ c\i 






z 


S5i?' 


o 


Z 


*" '' 








n 


III 


0> T CD CD CO in 
oi ■* CO in r- in 

- S ^ - CM rvj CM 








■5 


Modified 
taxable 
income 


20.4 

145 
189 
25 6 
27 9 






o 


ModKied 
taxable 
income 

(33) 

21.1 

14 5 
190 

26 3 

27 3 






TJ 


1 










T3 


1 








-a 


1 






















r. 












O 
























5 


111. 

5 "§ 


ID r^ CD -^ r-- CD 

~ m r^ CO O -^ •- 

- ^ ■.- CM CM CM 






™ 


5 


^§1 = 


^ r.~ r-~ c\j CO 1 

W N- CO O t 
- ^ ,- C\J C\J 




i 


< 


^ M O '- CO Ol 1 






E 












i 










" 












1 




at CO •* in CO CM 


1 
i 

> 
E 

3 








296,593,545 

56,670,497 

109,334.042 

50.258.208 

80,330.798 

bands ancj wives 








CO S (O r^ CD 1 








s t 


411,769, 

93.256 
152.676 
65.587 
99.979 
270 






1 ? 






5 ; 


5,990, 

936 
2,045 

1,231 
1,777 


"r' 


T3 








o 


V 






^ 








3 


E 




» 


r- oi CD en r^ CO 
m Ul CO Ol CD 00 

o c\i en t-~ CO CO 


c 
5 


^ 




i 


391 

.936 
,269 
,353 
.833 

5 0lh 


a. 

i 




i 


»- CO tf CO CD 1 
V CM CD CM CD ' 


< 




= t 


to ,- CD O CD O 


? 






^ 


I SS25^. 1 


1 

i 


- 3 1 p) r^ o ■^' O 1 

P 2. O) CD r- CO CM 1 






1 


E 
5 


S! S S S 8 

CM ■" 


c 
£ 


i 
s 


2 

c 


E 

< 


g in in - CD (D 


c 


E 

< 


TT '" 


u, 


0> UD 1^ rj in ^~ 

^ — r— CD CO CD 
O CD CO •- CO '- 


S 


V ^ 2 jn CO 1 w 

-- C\j ^ CD CO 


• 


^ -^j o in CD 1 
1- CD CO ■^ en ' 






1 


eg O r^' in CD' CM 

5 g 2;:SSR, 




£ 




2 


095 

629 
226 

524 
.714 


1 




^ 


6.077, 

966 
2,062 

1,227 
1,820 




1 
E 




< 


^ CD in CD o 
tT '" ■" 




.1 

E 

m 




< 


g in ^ in CD 


1 
1 




< 




75 


OO in in CD CO CD 
r^ CM CO CO CD •- 
(O r^ ^ 00 ■- "* 




£ 


CO CO C7) O C\J 1 
in CO ^ ^ CD ' 
rt C\J CD O CSJ 




£ 


lO CM r^ O r-- 1 
0> in o CO in 1 
irt ^ -d^ "^ in 






g 
5 

■o 


c 


o ^ CD in CD in 
5" ° f^_ in CO o CO 




s 
s 

1 

O 


1 

1 

i 

■= 

5 


i 


lb) 

330, 

946 
218 
898 
267 




F 


en 


» ft 5 S 2 8 

- S rj rr CD in 






E 

< 


s_ss-s 




< 


t" g S S S 


.2 
1 
O 


s 

o 

1 
1 


E 
< 


JO CD CO »- CD 


S 
< 


(3) 
073,889,949 

647,741.725 
809,363,401 
256.632,026 
359,094,166 
1,058.631 


< 


(15) 
,455,060,353 

390,946,238 
579,516,783 
196,330,070 
288,257.262 


< 


(27) 

28,380,274 

6,448,152 
10,745.789 
4.682.777 
6.503.557 










N 










1' II 












-J 
It 

< O 


O CO CO ^ CD O 
(O cn CD O O C31 
Oi r^ -^ CO CD CD 






,061 

.331 
.614 
,033 
,083 


4 

is 


S SS2g 1 








(2) 

031 .603 

,209,022 

,095,564 

321,744 

404,019 

1.252 








(14) 

110,432 

738,575 
799,311 
248,561 
323.981 




(26) 

39,108, 

11.671 

14.503 

6,785 

7.147 










m ^ ^ 










<M 



















n CO ^ CO CO I 




OO CO o o in 1 


































|l 


O) r- o CO CO in 
-^ (O ^' CD in CO T 

- 5 O CM CM -^ CO 
" ^ CD CM CD "^ CO 








if 

Z 


(13) 
444,5 

549.4 
455.3 
911,4 
528,2 




is 


(25) 

450,8 

865,2 

489,3 

85,2 

10.9 








2 


-: CO CM CM 
g CD CM 








g S2^ 




z 


*" 






s 












s 








S 
































































































































marginal rates . 

percent 

percent 
percent ' 
jerceni ' 
m8615 








►- 


marginal rates 

percenl 
percenl 
percent ' 
percenl ' 
m 8615 




1- 


marginal rates 

percent 
percent 
percenl ' 
percenl ' 
rm8615 












3 


in 00 CO oD o 

^ CM CO CM U. 












< 


in CD CO CO o II 

^ C\J CO cu u. II 










4 


.- C\J CO CNJ LL 1 



64 



Individual Returns/1988 





















f^ CD O (D [ 














« 


56,878 
94,930 
31,002 
'41,851 
40,683 


■o 






1 




ill 


t 




O fD — CD ' 
— •- O (D 

in wi o) to 




s 

a. 




ill 


g 




0> 








si" 




K 








ll' 




in 


in ^ CM O CM 


3 

c 










IS, 




h-' 


CM f\J — 




i 






at 


o cm' ■»»* *b 

in CM -- 


c 








N 


h~ eg o cy 1 








o 


(D in r^ CD <D 


o 
o 










■g 




h. 


h- eg ifi c\j ' 








s 




in 


in n — CM .- 














V_ 


to o> •- o 




9 






CO 


CO O CM CO -^ 










S V 




h>r 


r-' «J f\J ■-' 




f 




s. 






in CD - CM CO 


1 








o 5 




S 


O ^ — O 






i| 


tJ) 




T CO eg CJi lO 


1 






5 




2_ 


fc. (D ID O 




a 




— 


n 


O CO CO CM 00 


•o 
Si 






• 




r 




1 


cn' ai '■-' t< 

CO 




1 




o « 






r-." o" c\j' f- 
CO CO — in 

CO 


3 

a 






1 














1 


































« 


o in o) cn CO 


E 
o 
o 

(0 

n 










|i 

1 o 


S" 


CO 


S in o f^ ' 
'"-_ ^_ '^. ^. 

in uo (D •- 

GO O) 




¥ 

5 
o 




■5 „ 

n C 
1 = 
1 • 

Z " 


1 


9)* 
CO 


CO --T TT 1^ CO 

o •- CO cT) in 
Og eg CO •- CO 

CO CO 
CO 


i 




























































K 




































(0 

1- 












If! 


1 


lO 


o o r- r^ [ 

eg CO in r- 










111 


c 


^ 


O O e^ CD in 
in o m p^ in 


£ 










_ 




^ ^ eg oj 








o 


— 




•- -- CM eg CM 


U 










- 


























!E 








2 


8 














2 


s 


























5 








1 


1 

<0 














S 


s 


















1 


< 


III 




r-; 


(^ eg OT ID 1 






1 


< 


Isl 




*? 


CD cn en in iD 
















5" 

2_ 


<D 


in r> o -T 










3 S O 


S 


c^ 


CO -q- o -^ — 


0) 








3 




tig 




^ eg CM 






M 




T3 D) c 






•- CM CM CM 


♦; 












< - 
















< 








<Q 
























a> 












DC 








1 
















1 












£ 


















U 














r* 


O iD Cl CM 1 












CO 


— o r^ OO CM 














CM 


TT — ■^ CM 1 












CM 


UO cn CM CM CO 


R) 














in 


Ql CO CO 7) 












(D 


■* O — to CO 


UJ 




■o 






"S 


— 


(D 


r-" CO n' r-" 








ra 


— 


fs." 


-- CD -T CO O 




o 






o 




CM 


CD r^ — ■<? 








o 




m 


CO ■- CO CM r^ 


■D 

c 

10 




£ 










CO 


eg '- ■» O) 












pj 


CO -- CD cn CM 




3 


s 








in 


< in •-' --" 


1 


? 










CO <D CM m 


a> 






















(0 




s 






S 




>o 


— OD O (D 1 




g^ 








u» 






« 


1 








o 


CM 00 — CO ' 












ai 


r~ CO O in CD 


oc 




01 




-= 




o 


■- •- O «D 


o 




H 




r) 


cn CO o CO CO 












c 


1 




•- cr> en (d' 








c 


s 


<0 


o --' •-" '-' d 






o 






d^ 




CM f- CT> (D 


c 






a> 




n r^ CO TT -cT 


(0 

c 




3 


s 


1 


E 




m 


— o -^ o> 

CT) cm" — ' 


5 
a: 


! 


I 


E 




in 


■^ CO CM o eu 
CD id T lb 

CM — '- 






tr 


£ 

y 


i 


< 










1 


c 


< 
























(0 

S 






£ 


□1 














C3> 














$ 








<o 


CD O ■^ <D 1 




i 








« 


CO CO — O f^ 














V 


cn o CNj CO ' 














(D h- CM in cn 














CM 


CO CO C7) to 




m 




£ 




cn 


O cn CM CD "- 


0) 

£ 






£ 




« 


— 


h." 


r^' in" ■^' CO 




S 




ra 


S" 


w 


r- CM CO -- CM 






n 










^ r- — CD 










in 


in 


•- in CD -^ r^ 














•- CM rr CD 








ffl 




!n 


"=3- — (D O Cvj 


£ 










< 




rsT 


en" ui ^" — " 




1 




< 




CO 


CO CD CM ID 
eg CO ■- — 


«^ 






E 














E 












O 






















CO 






0) 




i 




1 


in TT O CM 1 

e^ T in eg ' 
■^ eg — o 




1 




i 




CO 
CO 


O in P-- (D (D 

CO o CM ei 5 






£ 

2 


1 


c 


1 


in 


r- ^" CM •- 
O O - CO 
CD rr in o 




s 


1 




s 




cn •-' •-' CM CO 
eo h- CM oi in 

lO ^ CD eg (D 


.2 






^ 


i 


E 




O r-" •-" r-" 

ID 




s 


1 


E 




CO* 

cn 


cn 00 CM f^ 
CO in — in 












< 










■a 




< 






*^ 




















o 


■^ 
















1 


1 












1 


3 

2 
































(0 






CM 


in to 01 CM 1 




« 






o 


o e^ o (D — 


(0 






O 


5 






r* 


1^ Ifi — CM ' 




o 








in 




O 








M 


1 




-« 


■^_ CD CO O 






© 


ffi 




s 




iS 






s 






r»-' 
















cn CO r^ CM CO 




o 

"D 






o 




S" 




o in o CO 












in 


CO -q- •- oi in 


X 






2 


n 


c 


o 


CD r- in o 












n 


in CO — CM o 


.2 












s 


o oo' iri r-' 












1 


cn d o 1^' •-" 


o 








< 




ID eg 








< 




CD cn in m 


, , 


"D 






























0) 

E 


c 


























~ 




5 

:3 




























en "T CM cn o 


o 
u 

c 


o 








? 






" in CD rt 1 














(D r-^ r^ ^ cn 


-C 








^ i 






— CM CD r- 








■Q i 






cn cn f^ "^ CD 










£ 8 






o" ■-" cd" — ' 










cn 


iii r- o iri CM 


c 








3 C 


i 


n 


CM CD in CO 








1 ^ 


S" 


r- 


in ID ^ in in 


£ 












•- CM f^ en 
r-' O)' CD r-' 

CM C-) 








?l 




at 

§ 

r- 


CD ^ CO O) CM 

CO -^ <D CD 
CO CM 


(0 


c 
o 






























X 






















(0 

1- 


E 

CO 








'°i 




(M 


(D CO r- Cvj 1 
CO T O "^ ' 
CD -a- r^ in 








o 




co 


— CD cn cn CO 

ID cn 1 1^ CD 
^ r-- CO cn in 


•o 


c 
o 








iff 


n 


cm' 

00 


CD Co' ■^' "^ 

cn oi CD •- 

CD CD 








II 


J, 


01* 


O r- -^ — f 

cn CD CD cn CO 
in ro 00 ■- CO 


s 


E 








z 




K 


CD 








z 




s 


S'--" 


•o 


1 






























o 


























S 


Q. 


























£ 


S 


























*^ 






























C 


























i 


o 
■o 


























M 


<D 


























C 


1 


























3 


2 
















1 




































OC 
1 


e 






: 




m 


















1 










«s 






H 










n 












C 












a 




ri 












- ' 










c 


" n 




o 












c c c c z: 












c c c c !i; 


tt 


< 












ssssi 










? 


<i) a! oj 0) (£, 
y ii" y y m 


2 










^ 


in oo CO 00 o 










1 


0) 0) Ol QJ f- 

a a a a b 

in CD CO (D o 














< 


— ej CO cvj u. 














< 


^ eg e^ CM u. 



|8 



5« 



Individual Returns/1988 



65 



Table 3.5— Returns With Modified Taxable Income: Tax Generated by Rate and by Size of Adjusted Gross Income 



(All figures are estimales based on samples 


— 


Tioney amounts are in tfiousands of dollars) 
























Number ol 
returns 


Taxable income 


Modified taxable 
income 


Tax generated 
al all rales 


Tax generated at specified rate 


Size of adiusled gross income 


15 Percent 


28 Percent 


























Number ol 


Modified taxable 


Tax generated 


Number ol 


Modified taxable 


Tax generated 












returns 


income 


al rate 


relurns 


income 


al rate 




(1| 


(21 


(3) 


C) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


90,186,916 


2,069,842,771 


2,073,889,949 


417,502,019 


89,434,924 


1,283,857,598 


192,578,640 


25,151,706 


355,233,883 


99,465,487 


Under $2,000 


1,984,169 


689,164 


694,537 


115,060 


1,984,169 


592,123 


88,818 


- 


- 


— 


$2,000 under $4,000 


2,220,239 


1,485,218 


1,469,505 


236,661 


2,217,382 


1 ,296,363 


194,454 


- 


— 


— 


$4,000 under $6,000 


2,957,422 


3,983.428 


3.889.283 


596,983 


2,957,422 


3,789,561 


568,434 


— 


— 


— 


$6,000 under $8,000 


4,017,592 


9.014,049 


8.879.083 


1,343,329 


4,017,592 


8,792,643 


1,318,896 


— 


— 


— 


$8,000 under $10,000 


4,341,482 


15,305.677 


15.064.322 


2,257,601 


4,341,482 


15,064,322 


2,259,648 


- 


— 


— 


$10,000 under $12,000 


4,803,554 


21,169.307 


21 .023.229 


3,151,196 


4,803,554 


21,023,229 


3,153,484 


— 


— 


— 


$12,000 under $14,000 


5,137,676 


29,979,141 


29.813.230 


4,475,743 


5,137,676 


29,778.875 


4,466,831 


— 


— 


- 


$14,000 under $16,000 


5,004,077 


37,510,185 


37.296,678 


5,597,446 


5,004,077 


37.255.694 


5,588,354 


•2,858 


•529 


•148 


$16,000 under $18,000 


4,683,976 


42,095,127 


41,942,815 


6,289,178 


4,683,976 


41,942,815 


6,291,422 


— 


— 


— 


$18,000 under $20,000 


4,271,295 


45,602,105 


45,467,472 


6,828,909 


4,271,295 


45,391,904 


6,808,786 


36,416 


22,909 


6,414 


$20,000 under $25,000 


9,191,617 


123,752,465 


123,529,176 


18,717,951 


9,191,617 


122,063,835 


18,309,575 


1,206,904 


1 .399.253 


391,791 


$25,000 under $30,000 


7,485,237 


130,581,872 


130,422,850 


20.767.799 


7,485,237 


121,139,285 


18,170,893 


2,360,587 


9.283.565 


2,599,398 


$30,000 under $40,000 


11,920,216 


274,610,363 


274,516,460 


44.922,812 


11,920,216 


245,677,633 


36,851,645 


3,497.940 


28.829.119 


8,072,153 


$40,000 under $50,000 


8,253,967 


255,121,323 


255,167,430 


43,351,067 


8,253,967 


216,158,106 


32,423,716 


5.335.597 


38.887.290 


10,888,441 


$50,000 under $75,000 


8,897,248 


383,088,855 


383,206,995 


74,858,442 


8,897,248 


251,380,069 


37,707,010 


8.468.028 


127.026.446 


35,567,405 


$75,000 under $100,000 


2,518,150 


159,574.120 


159,700,887 


35,827,287 


2,515,993 


71,662,195 


10,749,329 


2.496.937 


79,187.740 


22,172,567 


$100,000 under $200,000 


1,775,165 


183.252.229 


183,890,978 


47,882,840 


1,645,361 


47,706.307 


7,155,946 


1 .640.564 


66,184.441 


18,531,643 


$200,000 under $500,000 


547,349 


134.674,808 


137,444,027 


38,550.404 


106,144 


3,129,088 


469,363 


105.387 


4,395,532 


1,230,749 


$500,000 under $1,000,000 


114,575 


67,559,945 


68,453,870 


19,166,602 


451 


11,763 


1,764 


427 


14,977 


4,193 


$1,000,000 Of more 


61 910 


150,793,390 


152,017,124 


42,564,709 


65 


1,787 


268 


61 


2,083 


583 




Tax generated al spec 


fied rate— Continued 








33 Percent i 


28 Percent ' 








Form 8615 


Size ol adjusled gross income 


















Numtjer of 


Pulodified taxable 


Tax generated 


Number of 


Modified taxable 


Tax generated 


Number of 




Modified taxable 


Tax generated 




relurns 


income 


al rale 


relurns 


income 


at rale 




returns 




income 


at rate 




(111 


(121 


(131 


(14) 


(15) 


(16) 


(171 


(1B| 1 


(19) 


Total 


2,925,698 


74,850,886 


24,700,793 


748,828 


359,094,166 


100,546,366 


384,588 




853,416 


240,683 


Under $2,000 












_ 




_ 




?3 1.466 




102,414 


26,490 


$2,000 under $4,000 


_ 


_ 


_ 


_ 




— 




— 




97,158 




173,142 


42,970 


$4,000 under $6,000 


_ 


_ 


— 


— 




— 




- 




28,576 




99,722 


29,879 


$6,000 under $8,000 


- 


— 


— 


— 




— 




- 




•14,288 




•86,440 


•26,344 


$8,000 under $10,000 


— 


— 


— 


— 




— 




— 




— 




— 


— 


$10,000 under $12,000 


— 


— 


— 


— 




— 




— 




— 




— 


— 


$12,000 under $14,000 


- 


— 


— 


— 




— 




— 




•2,858 




•34,354 


•11,336 


$14,000 under $16,000 


_ 


_ 


— 


— 




_ 




- 




•2,858 




•40,455 


• 1 1 ,328 


$16,000 under $18,000 


— 


— 


_ 


— 




— 




— 




— 




— 


— 


$18,000 under $20,000 


_ 


_ 


_ 


— 




— 




— 




•2,858 




•52,660 


•15,748 


$20,000 under $25,000 


— 


— 


— 


— 




— 




— 




•2,858 




•66,088 


■20.512 


$25,000 under $30,000 


— 


— 


— 


— 




— 




— 




— 




— 


— 


$30,000 under $40,000 


■1.381 


•9,708 


•3,204 


— 




— 




— 




— 




— 


— 


$40,000 under $50,000 


57.113 


122,034 


40,271 


- 




- 




- 




- 




— 


— 


$50,000 under $75,000 


602,996 


4,800,479 


1,584,158 


_ 




— 




— 




— 




— 


— 


$75,000 under $100,000 


667,305 


8,543,379 


2,819,315 


•2,157 


•210,274 




58,877 




•1,198 




•97,298 


■27.237 


$100,000 under $200,000 


1,492,315 


51,897,954 


17,126,325 


129,509 


18,056,313 


5,055,768 




•295 




•45,963 


■13.281 


$200,000 under $500,000 


104,202 


9,453,730 


3,119,731 


441,205 


120,430,826 


33,720,631 




■166 




•34,851 


•9,935 


$500,000 under $1 ,000,000 


343 


20,941 


6,911 


114,124 


68,406,190 


19,153,733 




— 




— 


— 


$1,000,000 or more 


4^ 


2,660 


878 


61,833 


151,990,563 


42,557,358 




'1 1 




■20 031 


•5,622 



■ Eslimale should be used wilh caution because ol the small number of sample returns on which it is based 

' Foe 1988. the lax rale schedules contained only two basic rales 1 5 percent and 28 percent Howevei, taxable income over certain levels were subject lo an additional 5 percent tax, making for a temporary 33 percent marginal rate 
The purpose ol this was lo phase oul ihe benelil ol ihe 15 percent rale and the benefit o( Ihe deduction for personal exemptions lor taxpayers and dependenis After these benefits were phased oul, the marginal lax rale reverted to 28 
percent— at that point. Ihe average lax rale was also 28 percent 

NOTE Detail may not add lo total because of rounding 



Section 4 



High-Income Returns: 
Taxable and Nontaxable* 



Introduction 

Each year, a small number of individual 
income tax returns which report income of 
$200,000 or more do not show any income tax 
liability. Although such returns represent only a 
tiny fraction of all Federal income tax returns 
with high incomes (fewer than 1 in 800 returns), 
they generate a great deal of interest. Attention 
focuses on the features of the income tax system 
that seem to permit some high-income people to 
completely avoid Federal income tax at the same 
time that other taxpayers, most of whom have 
much lower incomes, have tax liabilities 
amounting to significant shares of their incomes. 
Information on the reasons for nontaxability of 
some high-income filers may provide a basis for 
discussing whether such features are necessary 
and appropriate in a broad-based income tax 
system. 

The Tax Reform Act of 1976 required 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 [2]. The 



Deficit Reduction Act of 1984 eliminated the 
requirement for publishing data for the two 
lesser-used income concepts [3]. Data for the 
years 1974 through 1987 have been published 
previously [4]. 

This Section contains the available high- 
income tax return data for 1988, with emphasis 
on high-income returns which are nontaxable. At 
the end of the text but preceding the tables are 
two appendices which include summaries of the 
definitions and concepts which are crucial to an 
understanding of high-income tax returns in 
general and nontaxable, high-income returns in 
particular. Appendix A, "Income Concepts: A 
Primer," describes and explains the differences 
between the two concepts used to measure 
income. Appendix B, "Measurement of Taxes," 
discusses the proper measurement of income tax 
burdens, explains the different 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. 

This Section includes twelve tables with data 
representing 1988 income tax returns, mainly 



♦Robert Kalish was responsible for production and table review, with assistance from William Bradley. 
Technical guidance was provided by Michael Strudler. 



67 



68 



Individual Returns/ 1988 



those with incomes of $200,000 or more under 
one or more different concepts of income. Most 
of the data are shown for taxable and non- 
taxable returns both separately and combined. 

The tables show: 

• The numbers of total and high-income 
returns (taxable, nontaxable, and 
combined) separately for the expanded 
income and the adjusted gross income 
concepts (Tables 1 and 2); 

• The distributions of taxable income as a 
percentage of total income (Tables 3 and 
4); 

• The frequencies and amounts of various 
sources of income, exclusions, deductions, 
taxes, and tax credits, as well as the 
relationship between the two different 
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); 

• The frequencies with which various 
itemized deductions and tax credits occur 
as certain percentages of income (Tables 9 
and 10); and 

• The distributions of effective tax rates, 
i.e., income tax as a percentage of 
income, for all returns and for 
high-income returns (Tables 1 1 and 12). 

In addition to the data on high-income 
returns, the tables distribute all 1988 returns by 
broad income classes and cross-classify numbers 
of returns in each income class by each of the two 
income concepts. For purposes of comparison, 
the tables with distributions of returns by their 



effective tax rates include distributions for returns 
other than high-income returns. 

Tables 1, 3, 5, 7, 9, and 1 1 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. In these tables, tax is referred to as 
"Modified Total Income Tax." This different 
treatment is explained in more detail under the 
heading "Foreign Tax Credits" in Appendix B. 



Numbers of High-Income Tax Returns 

For 1988, the number of tax returns with 
expanded income of at least $200,000 was 
737,659 which represented 0.67 percent of all tax 
returns filed. The number of tax returns with 
AGI of at least $200,000 was 725,345, which 
represented 0.66 percent of all tax returns filed. 

As the result of the inclusion in AGI since 
1987 of 100 percent of long-term capital gains, 
the difference between the numbers of 
high-income returns under the two income 
concepts is substantially less than in years prior to 
1987. That change, together with the limitations 
on deductions for various forms of tax-sheltered 
activities, makes the current definition of AGI a 
better measure of true economic income than it 
was prior to 1987. 



Nontaxable High-Income Returns 

For 1988, of the 737,659 income tax returns 
with expanded income of $2(X),000 or more, 397, 
or 0.054 percent, had no U.S. income tax 
liability; and 309, or 0.042 percent, showed no 
worldwide income tax liability. If not for the 
Alternative Minimum Tax, 866 income tax 
returns, or 0.117 percent, would have had no 
U.S. income tax liability and 778, or 0.105 
percent, would have had no worldwide income tax 
liability [5]. 



Individual Returns/1988 



69 



Of the 725,345 tax returns filed in 1989 with 
AGI of $200,000 or more, 822 or 0.113 percent, 
reported no U.S. income tax; and 731, or 0.101 
percent, had no worldwide tax liability. If not for 
the Alternative Minimum Tax, 1,657 income tax 
returns, or 0.228 percent, would have had no 
U.S. income tax liability and 1,566, or 0.216 
percent, would have had no worldwide income tax 
liability. 



Notes and References 

[1] Section 2123, 90 Stat, at 1915. 

[2] The concepts are: adjusted gross income 
(AGI), expanded income, AGI plus excluded 
preferences, and AGI less investment interest 
not in excess of investment income. See 
Appendix A for a discussion of AGI and 
expanded income. 

[3] Section 441 (90 Stat, at 815) eliminated the 
requirement for using AGI plus excluded 
preferences and AGI less investment interest 
not in excess of investment income. 

[4] Lerman, Allen H., "High Income Tax 
Returns: 1974 and 1975, A Report on High 
Income Taxpayers Emphasizing Tax Returns 
widi Little or No Tax Liability", U.S. 
Department of Treasury, Office of Tax 
Analysis, March 1977, and "High Income 
Tax Returns: 1975 and 1976, A Report 
Emphasizing Nontaxable and Nearly 
Nontaxable Income Tax Returns", U.S. 
Department of Treasury, Office of Tax 
Analysis, August 1978. 

U.S. Department of Treasury, Internal 
Revenue Service, Statistics of Income- 
Individual Income Tax Returns, reports for 
1977 through 1982 and 1985 through 1987. 
(For 1977 and 1978, only the actual numbers 
of nontaxable, high-AGI returns have been 
published.) 



Lerman, Allen H., "High Income Tax 
Returns, 1983", Statistics of Income Bulletin, 
Spring 1986, Volume 5, Number 4, pp. 
31-61. 

Lerman, Allen H., "High Income Returns, 
for 1984", Statistics of Income Bulletin. 
Spring 1987, Volume 6, Number 4, pp. 
1-29. 

[5] The number of returns which would have 
been nontaxable if not for the Alternative 
Minimum Tax is the total number of high 
income returns less the number which had 
sufficient taxable income to produce a 
positive amount of income tax after credits. 



Appendix A 
Income Concepts: A Primer 

This Appendix contains an explanation of the 
differences between the two concepts of income 
which are used in this Section and an outline of 
how these concepts differ from the ideal economic 
concept of income. The two major conceptual 
differences between the income measures are 
detailed, and the exact relationships between the 
concepts are defined. 



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 family consumed 
over that period plus the change, if any, in its net 
worth [Al]. For example, if during a year a 
family spent $25,000 and saved $2,000, 
economists would say the family had an income 
of $27,000. Similarly, if the family spent 
$25,000 but owned an asset such as an automobile 
that decreased in value by $1,000, economists 
would say that the family had an income of only 



70 



Individual Returns/1988 



$24,000. A brief examination of the differences 
between income as defined by economists, often 
called economic income, and the adjusted gross 
income (AGI) concept, used for Federal income 
tax administration, illustrates some of the 
problems of measuring income, especially for 
high-income individuals. 



Adjusted Gross Income 

The concept of adjusted gross income was 
developed for tax administration. It has never 
been meant to be an accurate measure of 
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 tax-exempt State and local 
Government bonds, most social security benefits, 
imputed rent on owner-occupied housing, and the 
value of many employee fringe benefits. 
(Beginning with 1987, unlike immediately prior 
years, AGI does include 100 percent of net 
realized long-term capital gains.) 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 [A2]. 

Adjusted gross income excludes most changes 
in net worth, such as all accrued, but unrealized, 
capital gains [A3]. 

Even though some types of income are 
excluded, AGI may overstate economic income 
because some expenses incurred in the production 
of income are not deductible 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 and then in some cases only to the 



extent that the sum of all such items exceeds 2 
percent of AGI. Expenses incurred in the 
production of income that are itemized deductions 
include certain expenses of employees (such as 
union dues, expenditures for items used 
on-the-job but not reimbursed by the employer, 
and employees' travel, meal and entertainment 
expenses), job-related moving expenses, and 
expenses attributable to a taxpayer's investments 
(as opposed to the 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. 



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 for a 
large group of taxpayers must be calculated from 
data already available from Federal individual 
income tax returns. 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 [A4]. 



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 could be identified on 1988 income 
tax returns consisted of: interest received on 
tax-exempt State and local Government bonds; 



Individual Returns/1988 



71 



current-year capital losses in excess of currently 
deductible amounts; payments to self-employed 
retirement (Keogh) and Individual Retirement 
Arrangement (IRA) pension savings plans; some 
social security benefits; and income from sources 
considered to be tax preferences for purposes of 
the alternative minimum tax. Even if no 
alternative minimum tax is due, such preferences 
are generally supposed to be reported on Form 
6251, Alternative Minimum Tax Computation, 
which is supposed to accompany the person's 
income tax return [A5]. 

Even after including preference income which 
was not in AGI but which was identifiable on 
1988 tax returns, several major sources of income 
for high-income taxpayers were still omitted [A6]: 

• All accrued but unrealized income, 
primarily unrealized capital gains; 

• Certain agricultural expenses deducted 
when paid, even though related income 
items are not includable 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; 



depreciation deductions exceeding economic 
depreciation, especially in the early years of 
ownership. Subsequently, income may be 
correspondingly higher, but in the meantime, the 
taxpayer has had the interest-free use of the 
deferred taxes. 

Conceptual differences between income 
subject to ordinary tax and income benefiting 
from tax-preferred treatment may also lead to 
some understatement of income. Because of tax 
benefits, individuals may be willing to accept 
lower rates of return on investments yielding 
tax -preferred income. If one views that reduction 
in potential income as an "implicit tax" on that 
income (paid in lieu of ordinary tax), then the 
reporting of fully taxable and tax-preferred 
income is not consistent. Fully taxable income is 
being reported on a pre-tax basis, whereas a 
tax-preferred income is being shown on an 
after-tax basis. See "Implicit Tax" in Appendix 
B for further discussion of this concept. 

Because income sources not identifiable from 
tax return data are excluded, all income measures 
used in the data for this Section 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, the 
income of some individuals who are included may 
have been understated, and tax as a percentage of 
income (i.e., the effective tax rate) may have been 
overstated. 



• Income "sheltered" from taxation — 
primarily partnership income — through 
deferral of the recognition of income for 
tax purposes or the acceleration of 
deduction items (although these "sheltered" 
items are more limited in 1988 than 
previously); and 

• The value of employee fringe benefits. 

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 



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. 



72 



Individual Returns/1988 



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 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 
necessary to set arbitrary limits on the amount of 
investment expenses which are deductible in 
calculating a broader measure of income. 

Investment expenses that have not been 
deducted in determining AGI generally can appear 
on a Federal individual income tax return in two 
places. Investment interest is taken into account 
in the calculation of the itemized deduction for 
interest. Other investment expenses, such as 
management fees, are included in the 
miscellaneous category of itemized deductions 
[A7]. Beginning in 1987, most of the types of 
income-producing expenses included as 
miscellaneous itemized deductions are only 
deductible to the extent that their total exceeds 2 
percent of AGI. To determine expenses that 



should be deductible in calculating an 
approximation of 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 deduction in the computation of a 
broader measure of income. Investment interest 
expenses which do exceed investment income are 
not deductible in calculating the broader income 
measure. One consequence of this defmition is 
that investment expenses can never turn positive 
investment 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, limiting investment expenses to 
investment income may overstate income by 
disallowing genuine investment losses. This 
arbitrary procedure has been selected because, 
especially 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. 

Certain expenses incurred in the production of 
income can be identified as itemized deductions. 
Such expenses subtracted in the calculation of 
expanded income include unreimbursed employee 
business expenses and work-related moving 
expenses. 



Expanded Income 

The Congress has asked for high-income data 
to be tabulated on the basis of a measure closely 
approximating economic income but using only 
data available on tax returns. This measure is 
called "expanded income." 



Individual Returns/1988 



73 



Expanded income is defined as adjusted gross 
income (AGI) plus tax preference and other 
income items excluded from AGI less investment 
expenses to the extent that they do not exceed 
investment income, and less other identifiable 
expenses incurred in the production of income. 
[AS]. Tax preferences considered for 1988 were 
tax-exempt State and local Government bond 
interest and, where the taxpayer filed a Form 
6251, Alternative Minimum Tax Computation, all 
other excluded income preferences subject to the 
minimum tax [A9] [A 10]. For individuals, the 
only Alternative Minimum Tax preference items 
of significance are the excess of accelerated 
depreciation over straight-line depreciation on real 
property and on personal property subject to a 
lease (for property placed in service before 1987), 
the excess of percentage depletion over the cost of 
the property, the deduction for intangible drilling 
costs in excess of the amounts deductible if these 
costs had been amortized, incentive stock options, 
and the appreciated portion of the value of 
property contributed to charitable organizations. 
Upward adjustments are made for nontaxable 
social security benefits. Downward adjustments 
are made for unreimbursed employee business 
expenses, nondeductible rental loss, and the 
moving expense deduction. Because expanded 
income is based on tax return data, it excludes 
items such as accrued but unrealized capital gains, 
straight-line depreciation on real estate in excess 
of economic depreciation, most employee fringe 
benefits, and other items mentioned above, under 
"Omitted Income and Accelerated Deductions." 



Two Income Measures 

Current law requires high-income tax return 
data to be selected and classified on the basis of 
two different definitions of income: expanded 
income and adjusted gross income. Expanded 
income is the measure which most closely 
approximates economic income [All]. Expanded 



income and AGI are related in the following 
manner [A 12]: 

Expanded Income 

= Adjusted gross income 

-I- identifiable omitted income 

— identifiable income production expenses 



Adjusted Gross Income 

= Expanded income 

+ identifiable income production expenses 

— identifiable omitted income 

For any given taxpayer, AGI can be smaller 
or larger than expanded income depending on 
whether the amount of identifiable income 
excluded from AGI is larger or smaller than the 
identifiable expenses of producing income which 
are not deductible in calculating AGI. 



Notes to Appendix A 

[Al] This is the Haig-Simons definition of 
income. 

[A2] For Tax Year 1988, the Internal Revenue 
Code defined adjusted gross income as all 
gross income not specifically excluded, and 
reduced by statutory adjustments. Among 
the exclusions were trade or business 
deductions (but generally not employee 
business expenses), depreciation deductions 
allowable for tax purposes, limited 
deductions for losses from the sale or 
exchange of property, certain deductions 
attributable to rents and royalty income, 
and deductions for contributions to 
individual retirement arrangements (IRA's) 
and self-employed retirement (Keogh) 
plans. In addition, gross income does not 
include the value of the services received 



74 



Individual Returns/1988 



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, 
most social security benefits, workers' 
compensation benefits, and most types of 
welfare benefits. 

[A3] Gross income includes only income that has 
been "realized." Thus, for Federal income 
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. 

[A4] There have been attempts to create micro- 
data files that include approximations of 
economic income. Tax return data files 
have been "statistically merged", i.e., 
merged with information for persons having 
similar characteristics, 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 nearly unique financial and income 
characteristics that are not likely to be 
duplicated accurately through imputations 
or statistical merges. 

[A5] The tax preferences (obtained from Form 
6251, Alternative Minimum Tax 
Computation) excluded from adjusted gross 
income, tabulated in Tables 5 and 6, 
include the following items: the excess of 
accelerated depreciation over straight-line 
depreciation on certain real property and 
property subject to a lease (for property 
placed in service before 1987); the excess 



of rapid amortization allowable on certain 
capital expenditures (such as pollution 
control facilities) over depreciation 
otherwise allowable; the appreciated portion 
of the value of property contributed to 
charitable organizations; the excess of 
percentage depletion over the "adjusted 
basis" of the property; unrealized gain on 
the exercise of stock options; and certain 
intangible drilling costs to the extent that 
they exceeded the otherwise allowable 
amortization deductions. Preferences from 
itemized deductions did not represent 
omitted income; hence, they were not 
counted as preference items in calculating a 
broader measure of income. The preference 
from tax-exempt interest from certain 
private activity bonds was not included 
since the interest for all tax-exempt State 
and local Government bonds was 
considered as omitted income. 

[A6] Omission of nontaxable social security 
benefits which are not shown on tax returns 
and certain other items is relatively 
unimportant for high-income taxpayers. 

[A7] Some 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. 

[A8] 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." 

[A9] See footnote [A5]. 

[A 10] Beginning in 1987, taxpayers were 
required to report on their Federal income 
tax returns the amount of their tax-exempt 



Individual Returns/1988 



75 



interest income from State and local 
Government bonds. However, such 
interest income generally was not taxable. 

[All] Because of the inclusion starting in 1988 
of tax-exempt State and local Government 
bond interest in the calculation of 
"expanded income," this income concept 
may not be strictly comparable to 
"expanded income" calculated for years 
prior to 1987. The subtraction of 
unreimbursed employee business expense, 
nondeductible rental loss, and the moving 
expense deduction is to make the concept 
of expanded income comparable to years 
prior to 1987. Because of the inclusion of 
nontaxable social security benefits for 
1988, the income concept for 1988 is not 
strictly comparable to expanded income 
calculated for 1987. 

[A 12] The borderline between excess and non- 
excess investment interest depends on the 
income items actually included under each 
income concept. Hence, the size of the 
investment interest adjustment differs 
depending on which income concept is 
used. 



Appendix B 
Measurement of Taxes 

This Appendix discusses the proper 
measurement of income tax burdens. First, two 
different treatments of the foreign tax credit are 
explained: as a tax on income; or as an item of 
tax preference. Second, the concept of an 
implicit tax on tax preference income is discussed. 
Third, the Appendix includes an outline of the 
methodology used in the tabulations of 1988 tax 
return data to equate the importance of tax credits 
with exclusions and deductions from the income 
base subject to tax. Finally, certain limitations in 
the underlying tax return data are summarized. 



Foreign Tax Credits: Worldwide Taxes on 
Worldwide Income 

Just as income must be measured properly, so 
must income taxes. 

U.S. income taxes are based on worldwide 
income. Thus, U.S. citizens and 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 often may be reduced 
dollar-for-dollar by the amount of foreign income 
tax that has been paid on that foreign income. 
These offsets for foreign income taxes are called 
"foreign tax credits" [Blj. 

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 as taxes 
only U.S. income taxes net of the foreign tax 
credits that represent offsets for foreign income 
tax payments. For taxpayers with income from 
foreign sources, this procedure understates 
worldwide tax liabilities and 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 
considered. Analysis indicates that a substantial 
portion of the so-called non-taxable, high-income 
tax returns report that large shares of their income 
are from non-U. S. sources and that substantial 
amounts of foreign income taxes have been paid 
on that income. Thus, it does not seem 
appropriate to classify such taxpayers as 
nontaxable or to classify foreign tax credits as 
special tax benefits [B2]. 

In order to present a more realistic picture of 
the number of nontaxable, high-income tax 
returns and the reasons they are nontaxable, 
several tables in this Section have been prepared 
by redefining income tax liability to consist of the 
total amount of U.S. income taxes (income taxes 
after credits plus the alternative minimum tax) 
plus the amount of foreign tax credits. Because 



76 



Individual Returns/1988 



information on foreign tax liabilities is not readily 
available in tabulations from U.S. income tax 
returns, foreign tax credits as shown on U.S. 
income tax returns are used 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. 

The tables redefining tax liability to include 
the foreign tax credit attempt to present an 
approximation of the true worldwide 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. nontaxability were the result of the person's 
living and working abroad and paying substantial 
amounts of foreign taxes than if all income were 
from U.S. sources and the person paid no income 
tax either to the U.S. Government or to any other 
government. 

In order to be consistent with other SOI 
tabulations, all tables showing nontaxability or the 
amount of taxabil ity 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. Tables 1, 3, 5, 7, 9, and 11 
contain data with foreign tax credits treated as 
items which reduce U.S. income tax liabilities. 
Tables 2, 4, 6, 8, 10, and 12 include foreign tax 
credits as part of the individual's income tax 
liability. 



Implicit Tax 

Income from certain tax-preferred sources is 
either not subject to any Federal individual 
income tax or benefits from reduced tax rates or 
the deferral of taxation, or both. To the extent 
that the income from such sources has been 
reduced because of the existence of tax 
preferences, the stated tax on such income 
understates the amount of tax effectively paid by 
the recipient of that income. In addition to any 
income tax actually paid, there is an "implicit tax" 
equal to the amount by which the income from 
that source has been reduced because of the tax 
preferences. Thus, the benefit to the recipient of 
tax-preferred income is less than the stated tax 
preference to the extent that the gross income 
from that source has been reduced in anticipation 
of the tax preference. As a result, an individual 
may be indifferent between a lower-yield, 
nontaxable income source and a higher-yield 
taxable source. 

Tax-exempt income from State and local 
Government bonds provides the clearest example 
of an "implicit tax." Because of the tax 
exemption, the interest rate on tax-exempt bonds 
is generally lower than the interest rate on taxable 
bonds with equivalent risk and maturity. The 
yields between tax-exempt and taxable bonds 
generally differ by an amount such that the yield 
on the tax-exempt bonds will be about the same 
or slightly more than the after-tax yield on an 
equivalent taxable bond. In reality, the holders of 
tax-exempt bonds are paying an "implicit tax" 
which is equal to the spread between the interest 
rates on the tax-free bond and the equivalent 
taxable bond multiplied by the face value of the 
bonds. 

The main difference between implicit tax and 
ordinary Federal income tax is the recipient of the 
tax revenue. The general fund of the Federal 
Government receives the ordinary Federal income 
tax revenue whereas the implicit tax revenue is 
usually divided between the payer and the 
recipient of the tax-preferred income. The 
government entity issuing a tax-exempt bond 



Individual Returns/1988 



77 



receives part of the implicit tax in the form of 
reduced rates on interest paid on those bonds. For 
other assets producing tax-preferred income, some 
of the implicit tax is received by the seller of the 
asset in the form of a higher price reflecting the 
capitalized value of some of the stream of tax 
benefits. 

No attempts have been made in this Section to 
measure implicit taxes. Accordingly, taxes paid 
and tax rates have not been adjusted to reflect 
implicit taxes on tax preference income. 



Adjusting Income for Implicit Tax 

It should also be noted that compared with 
income from other sources, the gross income 
from tax -preferred sources is understated by the 
amount by which that income has been reduced 
by the portion of the above-mentioned "implicit 
tax" which benefits the recipient of the income. 
In theory, when measuring income, it would be 
appropriate to "gross up" the amount of 
tax-preferred income received by the portion of 
the implicit tax on that income which has actually 
benefitted the recipient of the income. Since no 
attempt has been made to measure implicit taxes 
for this Section, incomes have not been increased 
to reflect the value of implicit taxes. 



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), 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 equivalent" 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 



schedules, would yield the actual tax before the 
provision in question is considered and the actual 
tax after the provision. For example, the 
"deduction equivalent 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 
deductions, exclusions, credits, and special tax 
computations, the order in which the various 
credits and special tax computations are calculated 
may affect the value of their deduction 
equivalents. Because the tax rate schedules are 
progressive with successive 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, 
unless all relevant taxable income amounts are 
within a single tax rate bracket. 

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, 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 (1) the 
share of income that has been excluded from tax 
and (2) 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 ordinary manner. 
Doing so yields what the tables accompanying this 
Section call "taxable income which would yield 
income tax before credits," "taxable income 



78 



Individual Returns/1988 



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. 



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. 



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 been made to achieve consistent 
statistical definitions. Otherwise, the data have 
not been altered. In particular, the data do not 
reflect any changes that may have been made or 
that may be made in the future as a result of IRS 
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 



Note to Appendix B 

[Bl] 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 such excluded income or 
any foreign tax payments on it. 

[B2] Beginning with 1987, the number of high- 
income returns whose non-taxability may be 
attributed to foreign tax credits has been 
reduced substantially. The reduction 
appears to be attributable to changes in the 
foreign tax credit provisions of the 
Alternative Minimum Tax. 



Individual Returns/1988 



79 



Table 1— Returns With and Without Total Income Tax: Number of Returns Classified by Size of Income Under 
Alternative Concepts' 



(All tiguies are eslimates based on samples) 



Size of income under alternative concepis 



Total 



Size of expanded income 

Under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 or more 



Returns With Total Income Tax 



Total 



Size of expanded Income 

Under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 or more 



Returns Without Total Income Tax 



Total 



Size of expanded income 

Under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 or more 



109,708,280 

95,725,610 

11.457,821 

1,787,190 

737,659 

89.233.017 

75,265,432 

11,445,512 

1,784,812 

737,261 

20.475,262 

20,460,178 

12,310 

2,377 

397 



t Data deleted to avoid disclosure ot intormation tor specific taxpayers Deleted data are included m the appropriate totals 
' Returns wiiri total income tax includes returns with income tax which is totally offset by the earned income credit 
NOTE Detail may not add to total because of rounding 



Size of adjusted gross income 



Under 
$50,000 



95,780,115 

95.263,467 

510,391 

6,044 

224 

75,316,843 

74,807.671 

504.345 

4,690 

136 

20,463,272 

20.455,786 

6,046 

1.364 

87 



$50,000 under 
$100,000 



11,424,561 

458,608 

10,835,956 

129.403 

695 



454.917 

10.830.636 

t 

t 

9.013 

3.691 
5.319 

t 
t 



$100,000 under 
$200,000 



1.778,258 

2.704 

110.250 

1.625.501 

39.804 



2.341 

109.379 

t 

t 



363 

871 
t 

t 



$200,000 
or more 



842 

1.225 

26.242 

697.036 



503 

1.151 

26.134 

696,735 



339 
74 



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 adiusled gross income 


Size of income under alternative concepts 


Total 


Under 
$50,000 


$50,000 under 
$100,000 


$100,000 under 
$200,000 


$200,000 
or more 




(1) 


(2) 


(3) 


(4) 


(51 


All Returns 
Total 


109,708,280 

95,725,610 

11,457,821 

1,787,190 

737.659 

89.256,268 

75.287.896 

11.445.742 

1.785.280 

737,349 

20,452,012 

20,437,714 

12,079 

1,910 

309 


95,780,115 

95,263,457 

510,391 

6,044 

224 

75,339,307 

74,830,136 

504,346 

4,690 

136 

20,440,608 

20,433,321 

6,046 

1,354 

87 


11,424.561 

468,608 

10,835.965 

129.403 

595 

11,415,778 

454.917 

10.830.867 

t 

t 

8,783 

3.691 

6.088 

t 

t 


1,778,258 

2.704 

110.250 

1.625.501 

39,804 

1,776,569 

2,341 

109,379 
t 
t 

1,690 

363 

871 

t 

t 


725.345 


Size ot expanded income 

Under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 or more 

Returns With Modified Total Income Tax 
Total 


842 

1,226 

26,242 

697,036 

724.614 


Size of expanded income 

Under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 or more 

Returns Without Modified Total Income Tax 
Total 


503 

1,151 

26,137 

696,823 

731 


Size of expanded income 

Under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 or more 


339 

74 

105 

213 



t Oala deieled to avoid disclosure oi mlormalion 'or specific laxpayers Deleled dala are included m the appropriate totals 
' Returns wilfi modilied total income tax includes returns with income lax which is totally otisei by the earned income credit 
NOTE Detail may nol add to total because ol rounding 



80 



Individual Returns/1988 



Table 3— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Distribution of Returns by Ratio of Taxable Income to Specified Alternative Income 



{All figures are estimates based ori samples) 





Adjusted gross income 


Expanded income 


Specified item 


Numtwr of 


Percent 


Cumulative percent 


Number of 


Percent 


Cumulative perc«r>t 




returns 


of total 


of total 


returns 


ot total 


of total 




(1) 


r2i 


131 


(41 


151 


(61 


Total 


725,345 

822 


100 




737,659 

397 


100.0 

1 




Returns without totaf income tax 


1 


_ 




Returns witti total income tax 














Total 


724,523 


99 9 


100 


737,261 


99 9 


1000 


Ratio of taxabfe income to alternative income 














Under 5 percent , , , . 


335 








388 


01 


1 


5 under 10 percent 


461 


1 


01 


341 





01 


10 under 15 percent 


1,820 


03 


04 


2,241 


03 


04 


15 under 20 percent 


665 


01 


05 


1,128 


02 


06 


20 under 25 percent 


873 


1 


06 


1,787 


02 


08 . 


25 under 30 percent 


966 


01 


07 


1.764 


02 


10 


30 under 35 percent 


1,310 


02 


09 


2,951 


04 


14 


35 under 40 percent 


2,843 


04 


13 


3,618 


05 


1.9 


40 under 45 percent 


2,717 


04 


1 7 


6.518 


09 


2.8 


45 under 50 percent 


3,512 


05 


21 


6.218 


08 


3.7 


50 under 60 percent 


12,230 


1 7 


38 


20.123 


27 


64 




33,137 


46 


84 


36.584 


50 


113 


70 under 80 percent 


107,405 


148 


23 2 


107,019 


14 5 


25 9 


80 percent or more 


656,249 


76 8 


100 


546,581 


74 1 


1000 



( ) Less ihan o 05 percent 

NOTE Oelail may nol add lo lotal because ot rounding 



Table 4— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Distribution of Returns by Ratio of Taxable Income to Specified Alternative Income 



(All figures are estimates based on samples) 





Adjusted gross income 


Expanded income 


Specified .tern 


Numt)er of 


Percent 


Cumulative percent 


Number of 


Percent 


Cumulative percent 




returns 


of total 


of total 


returns 


of total 


of total 




(1) 


(2) 


(3) 


(41 


(5) 


(6) 


Total 


725,345 

731 


100 




737,659 

309 


100.0 

1 




Returns viiithout modified total income tax 


1 






Returns viiith modified total income tax 














Total 


724,614 


99 9 


100 


737,349 


100 


1000 


Ratio of taxabfe income to alternative income 














Under 5 percent 


280 


() 


() 


354 


() 


() 


5 under 10 percent 


245 


() 


1 


113 


() 


01 


10 under 15 percent 


664 


1 


02 


1,068 


01 


02 


1 5 under 20 percent 


554 


01 


02 


1.031 


01 


03 


20 under 25 percent 


713 


01 


03 


1,414 


02 


05 


25 under 30 percent 


878 


01 


05 


1,686 


02 


08 


30 under 35 percent 


977 


01 


06 


2.591 


04 


1 1 


35 under 40 percent 


2,229 


03 


09 


3.499 


05 


16 


40 under 45 percent 


2.834 


04 


1 3 


6.388 


09 


25 


45 under 50 percent 


3.399 


05 


1 8 


6.317 


09 


33 


50 under 60 percent 


11,306 


16 


33 


19.390 


26 


59 


60 under 70 percent 


32,221 


4 4 


78 


35.697 


48 


10 8 


70 under 80 percent 


106,413 


14 7 


22 5 


105,899 


144 


25 2 


80 percent or more 


561,898 


77 5 


100 


551,903 


74 8 


100 



( ) Less Ihan 05 percent 

NOTE Delail may nol add lo lotal because ol rounding 



Individual Returns/1988 



81 



Table 5— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Income, Deductions, Credits and Tax, Classified by Tax Status 



(AN figures are estimates based on samples— money amounts are 


in thousands ot dollars) 






















Returns witti adjusted gross income $200,000 


or more 






Returns with expanded 


ncome $200,000 or more 






Total 


Returns with 


Returns 


WlltlOUt 




.... 


Returns with 


Returns 


without 


Hem 


total income tax 


total income lax 


1„,„ 


total income tax 


total income lax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




|1) 


(2) 


(3) 


f) 


15) 


(6) 


17) 


181 


(9) 


(10) 


(11) 


(12) 


Salaries and wages 


697,022 


168,646,939 


596.540 


168.567.626 


482 


79.314 


592.525 


166,379,050 


592,301 


166,324,272 


223 


54,778 


Business or profession 


























Net income 


154,976 


19,640,783 


154.790 


19.620.731 


186 


20,052 


155.505 


19,405,516 


155,424 


19.393.237 


81 


12,279 


Net loss 


52,890 


1,693,558 


52.715 


1.664.689 


175 


28.868 


53.090 


1,663,781 


53,037 


1 .653.053 


53 


10.727 


Farm 
Net income 


11.693 


1.092.567 


11.677 


1 .090.027 


16 


2,540 


12.510 


1,107,630 


12.505 


1.107.380 


5 


250 


Net loss , . 


26.616 


1.364.131 


26.546 


1.348,188 


70 


15.944 


26.979 


1,401,272 


26.945 


1.385.301 


34 


15.971 


Partnerstnip and S Corporation 


























net income after Section 1 79 


























property deduction 


























Net income 


271.888 


62.719.799 


271,760 


62,670,345 


128 


49.454 


273.098 


62,777,902 


273.036 


62.732.754 


62 


45.148 


Net loss 


240.459 


11.636.119 


239,943 


11,232,531 


516 


403.588 


243.048 


11,085,286 


242.871 


10.979.429 


177 


105.856 


Sales of capital assets 


























Net gam 


432.050 


96.712.825 


431 ,532 


96.387.259 


518 


325.566 


446.809 


96.980.079 


446.626 


96.909.362 


183 


70.717 


Net loss 


141,662 


333.523 


141,480 


333.012 


182 


512 


142.919 


335.799 


142,804 


335.472 


115 


328 


Sales of property other than capital assets 


























tslet gam 


64.194 


1.958.566 


64,083 


1.947.880 


111 


10.686 


65.519 


1.940.877 


65.462 


1.937,721 


57 


3.156 


Net loss 


68.295 


521.396 


68,171 


516.814 


124 


4,582 


68.624 


519.705 


68.594 


518.365 


30 


1.340 


Interest received 


719.374 


30.890.815 


718,583 


30.420,114 


791 


470.701 


731.832 


31.008.740 


731.464 


30.916.429 


368 


92.311 


Tax-exempt interest 


280.391 


11.411.639 


280,185 


11,387,996 


206 


23.642 


311.087 


13.582.161 


310.903 


13.483.539 


184 


98.622 


Dividends 


581.781 


24.327.810 


581,174 


24,247.604 


607 


80.206 


597.937 


25.051.078 


597.637 


25.014.624 


300 


36,454 


Pensions and annuities in adjusted 


























gross income 


131,629 


5.747.136 


131,535 


5.742.251 


94 


4.885 


144.623 


6.129.678 


144,537 


6.123.855 


85 


5.823 


Rent, 

Net income 


139,279 


5.068.654 


139,118 


5.055.902 


161 


12.752 


148.233 


5.261.639 


148,148 


5.252.914 


85 


8.725 


Net loss {deductible and nondeductible) 


182,947 


3,593.037 


182,663 


3.560.806 


284 


32.231 


174,435 


3.097,839 


174,365 


3.094.197 


70 


3.643 


Net loss (nondeductible) 


120,069 


1,412,052 


119,900 


1,401,332 


169 


10.720 


110.163 


1,101,966 


110,125 


1.101.083 


38 


883 


Royalty 


























Net income 


62,652 


1,313.156 


62.518 


1.308.279 


134 


4.877 


65.876 


1,387,065 


65.838 


1.385.164 


38 


1.900 


Net loss 


6,154 


28.153 


6,139 


27.668 


15 


485 


5,976 


28,871 


5.964 


28.533 


■12 


•338 


Estate or trust 


























Net income 


35.485 


2.177.705 


35.437 


2.176.623 


48 


1.082 


38.493 


2,208,887 


38.471 


2.208.339 


22 


548 


Net loss 


10.663 


146.732 


10.644 


144.248 


19 


2.484 


11,107 


141,013 


11.101 


140.949 


6 


64 


State income lax refunds 


364,832 


2,310.900 


364.567 


2.305.045 


265 


5.855 


369.600 


2,316,181 


369.493 


2.313.982 


107 


2,199 


Windfall profit tax refunds 


717 


1.633 


t 


t 


t 


t 


950 


1.643 


t 


t 


t 


t 


Windfall profit fax wiltitiefd 


2,263 


1.656 


2.252 


1,654 


1 1 


2 


2.270 


1.652 


2.265 


1.650 


5 


1 


Alimony received 


1,979 


70.928 


t 


t 


t 


t 


1,978 


70.914 


t 


t 


t 


t 


Social security benefits in adjusted 


























gross income 


113.331 


713.541 


113.214 


712,846 


117 


695 


136,993 


872.876 


136.897 


872.259 


96 


617 


Social security benefits (nontaxable) 


113.331 


713.582 


113.214 


712,888 


117 


695 


136,993 


872,925 


136.897 


872,309 


96 


617 


Unemployment compensation 


3.805 


10.192 


3.802 


10,185 


3 


7 


3,886 


10,539 


t 


t 


t 


t 


Other income 


158.938 


7.755.066 


158.743 


7,732,541 


195 


22.525 


160,989 


7,711,090 


160.854 


7,693.774 


135 


17,317 


Other loss 


11.537 


1.475.480 


1 1 .408 


1,428,732 


129 


46.748 


11,366 


1 ,336,996 


11.321 


1.320.498 


44 


16,498 


Total income 


725.345 


412.610.897 


724.523 


412,045,233 


822 


565.664 


t 


t 


t 


t 


397 


197,162 


Total statutory adjustments 


238.708 


3.171.002 


238.562 


3.167.456 


146 


3.545 


237.690 


3,133,312 


237.638 


3.132.175 


52 


1,137 


Employee business expense 


26.759 


142.585 


26.752 


142.501 


7 


84 


25.449 


134,327 


25.446 


134.254 


3 


72 


Payments fo an IRA 


75.532 


226.179 


75.495 


226.089 


37 


90 


76.396 


228,020 


76.384 


227.993 


12 


27 


Payments to a Keogh plan 


87.993 


1.850.785 


87.974 


1.850,149 


19 


636 


87,104 


1,836,688 


87.092 


1.836.240 


12 


448 


Expanded income 


725.342 


414.575.943 


724.523 


414,491,557 


819 


84.386 


737.659 


419.673,361 


737.261 


419.444.795 


397 


228.566 


Investment interest per adjusted gross 


























income concept 


543.284 


7,754,117 


542.582 


7,259,344 


702 


494.773 


538.761 


6,436,379 


t 


t 


t 


t 


Investment mleresl per alternative 


























income concept 


543.284 


7,754,117 


542.582 


7,259.344 


702 


494.773 


541.025 


6.486.195 


540.833 


6.416.190 


192 


70.005 


Total tax preferences excluded from 


























adjusted gross income 


364.491 


14,636,504 


364.174 


14.607.508 


317 


28,997 


394,050 


17,371.030 


393.846 


17.267.866 


213 


103.165 


Total alternative minimum tax preference 


























Items (excluding lax exempt interest from 


























private activity bonds) 


166.558 


2.773,677 


166.407 


2.770.104 


151 


3,573 


173.983 


3,004.921 


173.921 


3.001.903 


62 


3.018 


Passive activity loss (Alternative minimum 


























lax adjustment) 


319,646 


3.406.353 


319.364 


3.387.804 


282 


18.548 


317,699 


3,194,216 


317.611 


3.195.678 


88 


-1.462 


Adjusted gross income 


725,345 


409.439,896 


724.523 


408.877.777 


822 


562,119 


t 


t 


t 


t 


397 


196.024 



Foolnoieis) at end ot table 



82 



Individual Returns/1988 



Table 5— Returns Witti and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Income, Deductions, Credits and Tax, Classified by Tax Status— Continued 



(All figures are estimates based on samples— money amounts are 


in thousands of doHarsi 






















Returns with adjusted gross income $200 OOC 


or more 






Returns with expanded i 


icome 1200,000 


more 






Total 


Returns wiiri 


Returns wilfwut 


Total 


Returns with 


Returns 


without 


Hem 


total 


ncome tax 


total income lax 


total 


ncome tax 


total income tax 




Number 




Numt^er 




Number 




Number 




Number 




Number 






01 


Amount 


01 


Amount 


of 


Amount 


0( 


Amount 


ol 


Amount 


ol 


Amouf>1 




returns 




returns 




returns 




returns 




reiurns 




reiurns 






(11 


12) 


(3) 


(•<) 


(51 


(61 


171 


(SI 


19) 


(101 


("1 


(121 


Exemption amount 


724 153 


4 178 304 


723,331 


4.173,690 


822 


4 614 


736 462 


4 164 095 


736,064 


4,162,145 


397 


1 950 


Itemized derjucltons 


























Total per adjusted gross income 


























concept 


705.352 


52.513.275 


704.570 


51.825.257 


782 


688.018 


714.759 


51.026.172 


t 


t 


t 


t 


Total per alternative income concept 


705.352 


52.513.275 


704.570 


51.825.257 


782 


688.018 


714,748 


45.197.831 


714.471 


45.084,554 


277 


113,278 


Contributions deduction 


683.872 


10.247.594 


683,178 


10.194.245 


694 


53.349 


693.650 


10,488,642 


693,424 


10.460.513 


226 


28,130 


Interest paid deduction 


























Total per adjusted gross income 


























concept 


632,702 


16.622.081 


631,960 


16,079.899 


742 


542.182 


630.324 


14,965,690 


630.094 


14.875.043 


230 


90 647 


Total per alternative income 


























concept 


632,702 


16.622.081 


631.960 


16.079.899 


742 


542.182 


529.165 


9,696,465 


528.976 


9.673.029 


189 


23.436 


Total tiome mortgage interesi 


534 621 


9.314.628 


534.040 


9,274,018 


581 


40.609 


524.899 


8,968,140 


524.717 


8.951.314 


182 


16.827 


Medical and dental expense 


























deduction 


8,379 


323,996 


8,341 


316,698 


38 


7,299 


10.606 


362,581 


10.569 


355.291 


37 


7.290 


Net casualty or ttieft loss deduction 


186 


39.359 


161 


22.194 


25 


17,165 


183 


39,257 


161 


22.194 


22 


17.063 


Taxes paid deduction 


700.508 


23,117,928 


699,784 


23.091.354 


724 


26,574 


709,953 


23,130,460 


709.703 


23.121.591 


250 


8.869 


Net limited miscellaneous deductions 


93.204 


1,750.706 


92.878 


1 .726.332 


326 


24.375 


94,376 


1 ,649,526 


94.274 


1.637.717 


102 


11.809 


Non-limited miscellaneous deductions 


16,468 


265,438 


16.392 


248.466 


76 


16,972 


16,729 


265,811 


16.672 


248,906 


57 


16.904 


Moving expenses deduction 


15.483 


146,172 


15,475 


146.069 


8 


103 


13,540 


124,206 


13.536 


124.147 


4 


59 


Excess of exemptions and deductions 


























over adjusted gross income 


1.505 


372.524 


816 


166.747 


689 


205.777 


719 


137,964 


430 


76.516 


289 


61 448 


Taxable income 


723.837 


353,028.145 


723.707 


352.952.952 


130 


75,193 


736,919 


354,695,919 


t 


t 


t 


t 


Tax at normal rates 


723.834 


100.366.371 


723.707 


100.342.160 


127 


24,211 


t 


t 


t 


t 


105 


23.967 


Income lax tietore credits 


723.838 


100,767.040 


723.711 


100.742.833 


127 


24.207 


736.919 


101,232,993 


736.814 


101,209 030 


105 


23.963 


Tax credits 


























Total 


147.793 


1.024.997 


147.666 


1.000.790 


127 


24,207 


153.034 


1.023.868 


152.929 


999.905 


105 


23.963 


Personal credits 


36,397 


19.484 


t 


t 


t 


t 


34.330 


18.711 


t 


t 


t 


t 


fslon personal credits 


114 458 


1 005.514 


114.331 


981,308 


127 


24.206 


120.764 


1.005,157 


120,659 


981.195 


105 


23.962 


Foreign lax credit 


72137 


572,999 


72.046 


549,904 


91 


23.095 


78.230 


574.543 


78.142 


551.627 


88 


22,916 


Business credit 


33,082 


242,375 


33,052 


242,256 


30 


119 


33,219 


240.036 


33.208 


239.969 


11 


67 


Alternative minimum tax (Form 6251) 


24,053 


543357 


24.053 


543.357 


- 


- 


24.352 


500.291 


24.352 


500.291 


- 


— 


Total income lax 


























Taxes paid lo ttie U S 


724,523 


100,285,400 


724.523 


100,285.400 


_ 


_ 


737.261 


100.709.415 


737.261 


100,709,415 


_ 


_ 


Foreign taxes paid 


- 


_ 


_ 


_ 




_ 


_ 


_ 


— 


_ 


_ 


_ 


Taxable income viitiicti would yield 


























Income tax tDefore credits 


723.838 


357,988.958 


723.711 


357.913.394 


127 


75.564 


736.919 


359.685.570 


736.814 


359,610.963 


105 


74.607 


Income tax after credits 


723.688 


354.440.678 


723.688 


354.440.678 


- 


_ 


736.793 


356.139.760 


736.793 


356,139,760 


_ 


_ 


Total income tax 


724.523 


356,326,938 


724.523 


356.326.938 


- 


- 


737 261 


357,855 139 


737,261 


357855 139 


- 


- 



* Eslimale should be used wilh caution because ol the smalt number ol sample returns on which il is teased 

t Data deleled to avoid disclosure ot mtormalion tor specific taxpayefs Oeleied data are included m the appropriate lolals 

NOTE Detail may riot add to total because ol roundmg 



Individual Returns/1988 



S3 



Table 6— Returns Witti and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Income, Deductions, Credits and Tax, Classified by Tax Status 



(All figures are estimates based on samples— money amounts ace 


in ttiousands of dollars) 






















Returns with aOiusIed gross 


income $200,000 


Of more 


1 


Returns with enpanded income $200,000 or more 


Item 


Total 


Relurns with modified 
total income tax 


Returns without 

modilled 
total income tax 


Total 


Returns with modilied 
total income tax 


Relurns without 

modilied 
lolai income tax 




Numt}er 




Number 




Number 




Number 




Number 




Number 






ol 


Amount 


ol 


Amount 


ol 


Amount 


ol 


Amount 


ol 


Amount 


ol 


Amount 




relurns 




returns 




relurns 




returns 




relurns 




returns 






(1) 


(2) 


13) 


C) 


15) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(121 


Salaries and wages 


597.022 


168,646,939 


596,603 


168,585,957 


419 


60,982 


592,525 


166,379,050 


592.361 


166.342.051 


163 


36,999 


Business or protesston 


























Net income 


154.976 


19,640,783 


154,807 


19,625,645 


169 


15,138 


155,505 


19,405,516 


155.441 


19.398.152 


64 


7.365 


Net loss 


52.890 


1 ,693.558 


52,724 


1,667,929 


166 


25,628 


53.090 


1,663,781 


53,045 


1.656.293 


45 


7,488 


Farm 
Net income 


1 1 ,693 


1.092.567 


11,677 


1,090,027 


16 


2,540 


12,510 


1,107,630 


12,505 


1,107,380 


5 


250 


Net loss 


26.616 


1.364.131 


t 


t 


t 


t 


26,979 


1,401,272 


t 


T 


T 


t 


Partnerstiip and S Corporalion 


























nel income after Section 1 79 


























property deduction 


























Net income 


271.888 


62.719.799 


271.778 


62,709.627 


110 


10.172 


273,098 


62,777,902 


273.052 


62,771.976 


46 


5,925 


Nel loss 


240.459 


11.636.119 


239.964 


11.237.576 


495 


398.543 


243.048 


11,085,286 


242,891 


10.984.354 


157 


100.931 


Sales of capital assets 


























Net gam 


432.050 


96.712.825 


431.555 


96.398.289 


495 


314.536 


446.809 


96,980,079 


446,649 


96.920.392 


160 


59.687 


Nel loss 


141.662 


333.523 


141.494 


333.043 


168 


480 


142.919 


335.799 


142,817 


335.502 


102 


297 


Sales of property other ifian capital assets 


























Net gain , 


64,194 


1 ,958.566 


64.087 


1.948.289 


107 


10.278 


65.519 


1,940.877 


65,466 


1.938.130 


53 


2.747 


Net loss 


68,295 


521,396 


68,174 


516.888 


121 


4.508 


68.624 


519.705 


68,597 


518.439 


27 


1.266 


Interest received 


719,374 


30.890,815 


718,662 


30.425.147 


712 


465.669 


731.832 


31.008.740 


731,540 


30.921.442 


292 


87.298 


Tax-exempt interest 


280.391 


11.411,639 


280,199 


1 1 ,389,073 


192 


22.565 


311.087 


13.582.161 


310,917 


13.484.616 


170 


97.545 


Dividends 


581.781 


24.327.810 


581,229 


24,252,239 


552 


75.571 


597.937 


25.051.078 


597,690 


25.019.130 


247 


31.949 


Pensions and annuities in adjusted 


























gross income 


131.629 


5.747.136 


131,544 


5,742,789 


85 


4,347 


144,623 


6.129.678 


144,544 


6.124.345 


78 


5.333 


Rent 
Net income 


139.279 


5.068.654 


139,128 


5,056,042 


151 


12,612 


148,233 


5.261.639 


148,158 


5.253.055 


75 


8.584 


Net loss (deductible and nondeductible) 


182,947 


3.593.037 


182,676 


3,561,007 


271 


32,030 


174,435 


3.097.839 


174,377 


3,094,362 


68 


3.477 


Net loss (nondeductible) 


120,069 


1.412.052 


119,907 


1,401,426 


162 


10,627 


110,163 


1.101.966 


110,131 


1,101,141 


32 


825 


Royally 
Net income 


62,652 


1.313.156 


62,523 


1,309,716 


129 


3.441 


65.876 


1.387.065 


65,843 


1,386,601 


33 


464 


Nel loss 


6.154 


28.153 


6,139 


27,668 


15 


485 


5.976 


28.871 


5,964 


28,533 


■12 


•338 


Estate or trust: 


























Net income 


35.485 


2.177,705 


35,441 


2,176,679 


44 


1.026 


38.493 


2.208.887 


38,475 


2,208,394 


18 


492 


Net loss 


10.663 
364.832 


146.732 
2.310.900 


10,644 
364,578 


144,248 
2,305,149 


19 
254 


2.484 
5.752 


11.107 
369.600 


141.013 
2.316.181 


11.101 
369.504 


140,949 
2,314,085 


6 
96 


64 


State income tax refunds 


2.095 


Windfall profit tax refunds 


717 


1.633 


t 


t 


t 


r 


950 


1.643 


t 


t 


t 


t 


Windfall profit lax vifiltitield 


2.263 


1,656 


t 


t 


t 


t 


2,270 


1.652 


t 


t 


t 


t 


Alimony received 


1,979 


70,928 


t 


t 


t 


t 


1,978 


70.914 


t 


T 


t 


t 


Social security benefits in adjusted 


























gross income 


113.331 


713,541 


113.219 


712,880 


112 


660 


136,993 


872.876 


136.902 


872,294 


91 


582 


Social security benefits (nontaxable) 


113.331 


713,582 


113.219 


712.922 


112 


660 


136,993 


872.925 


136.902 


872,343 


91 


582 


Unemployment compensation 


3.805 


10,192 


t 


t 


t 


t 


3,886 


10.539 


t 


t 


t 


t 


Otfier income 


158.938 


7,755,066 


158,752 


7,732,775 


186 


22.290 


160,989 


7.711.090 


160.863 


7,694.008 


126 


17.082 


Ottier loss 


11,537 


1,475,480 


11,413 


1,429,566 


124 


45.913 


1 1 ,366 


1.336.996 


11.326 


1,321.333 


39 


15.663 


Total income 


725,345 


412,610,897 


724,614 


412,119,667 


731 


491.230 


t 


t 


t 


t 


309 


123.397 


Total statutory adjustments 


238,708 


3,171,002 


238,579 


3,167,708 


129 


3.294 


237,690 


3.133,312 


237.654 


3.132.417 


36 


895 


Employee business expense 


26,759 


142,585 


26,752 


142,501 


7 


84 


25,449 


134,327 


25,446 


134.254 


3 


72 


Payments to an IRA 


75,532 


226,179 


75,501 


226,105 


31 


74 


76.396 


228,020 


76,389 


228.006 


7 


14 


Payments to a Keogfi plan 


87,993 


1,850,785 


87,979 


1 ,850,233 


14 


552 


87.104 


1,836,688 


87,097 


1.836.324 


7 


364 


Expanded income 


725,342 


414,575,943 


724,614 


414,567,135 


728 


8.808 


737.659 


419,673.361 


737,349 


419.519.785 


309 


153.576 


Investment interest per adjusted gross 


























income concept 


543,284 


7.754.117 


542,611 


7,259,627 


673 


494.490 


538,761 


6.436.379 


t 


t 


t 


t 


Investment inlerest per alternative 


























income concept 


543,284 


7.754.117 


542,611 


7,259,627 


673 


494,490 


541,025 


6,486.195 


540,859 


6,416,443 


166 


69.751 


Total lax prelerences excluded from 


























adjusted gross income 


364,491 


14.636.504 


364,190 


14,609,345 


301 


27,159 


394,060 


17.371.030 


393,862 


17,269,703 


197 


101.328 


Total alternative minimum tax preference 


























Items (excluding tax-exempt interest 


























from private activity bonds) 


166,558 


2.773.677 


166.412 


2,770,230 


146 


3,447 


173,983 


3.004.921 


173,926 


3.002.029 


57 


2.892 


Passive activity loss (Allernative minimum 


























tax adjustment) 


319,646 


3.406,353 


319.376 


3,386,528 


270 


19.824 


317,699 


3.194,216 


317,623 


3.194,402 


76 


-186 


Adjusted gross income 


725,345 


409,439,896 


724.614 


408,951,959 


731 


487,937 


t 


t 


T 


t 


309 


1 22.502 



Footnole(s) al end ol lable 



84 



Individual Returns/1988 



Table 6— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: income, Deductions, Credits and Tax, Classified by Tax Status— Continued 



(All figures are estimates based on samples— money amounts are 


in thousands of dollars) 






















Returns with ad|usted gross income $2r)0,000 


or more 




Returns witri e»panded income $200,000 or more 






Tolal 


Returns 


with modified 


Returns vwittiout 
modified 




Tolal 


Returns 


with modified 


Returns without 
modified 


Item 






total 


ncome tax 


lotal income lax 






total 


ncome lax 


lotal income tax 




Numljer 




Number 




Number 




Number 




Number 




Number 






of 


Amount 


ot 


Amount 


of 


Amount 


ot 


Amount 


of 


Amount 


of 


Amount 




returns 




returns 




returns 




returns 




returns 




returns 






n) 


(2) 


131 


|4| 


(6) 


(61 


|7| 


(8) 


191 


(101 


(11) 


(12) 


Exemption amount 


724 153 


4 178,304 


723.422 


4,174,166 


731 


4 138 


736,462 


4,164,095 


736 152 


4,162 604 


309 


1,491 


Itemized deductions 


























Total per adjusted gross income 


























concepi 


705,352 


52.513,275 


704.621 


51,827,370 


731 


685,905 


714,759 


51,026,172 


714,529 


50,847,453 


230 


178,720 


Total per alternative income concept 


705,352 


52,513,275 


704.621 


51.827,370 


731 


685,905 


714,748 


45,197,831 


714,518 


45,086,330 


230 


111.501 


Contributions deduction 


683,872 


10,247,594 


683.215 


10,194,683 


657 


52,911 


693,650 


10,488,642 


693,459 


10,460,947 


191 


27.695 


Interest paid deduction 


























Total per adjusted gross income 


























concept 


632.702 


16,622,081 


632.005 


16,080,775 


697 


541,305 


630,324 


14,965,690 


630,136 


14,875,869 


188 


89.821 


Total per alternative income 


























concept 


632,702 


16,622,081 


632.005 


16,080,775 


697 


541,305 


529,165 


9,696,465 


529,009 


9.673,648 


156 


22.817 


Total home mortgage interest 


534,621 


9,314,628 


534.074 


9,274,650 


547 


39,977 


524,899 


8,968,140 


524,748 


8.951.914 


151 


16.226 


Medical and dental expense 


























deduction 


8,379 


323,996 


8.341 


316,698 


38 


7,299 


10,606 


362,581 


10,569 


355.291 


37 


7.290 


Net casualty or triett loss deduction 


186 


39,359 


161 


22,194 


25 


17,165 


183 


39,257 


161 


22.194 


22 


17.063 


Taxes paid deduction 


700,508 


23.117,928 


699.826 


23,091 ,867 


682 


26.061 


709,953 


23,130,460 


709,743 


23.122.102 


210 


8.357 


Net limited miscellaneous deductions 


93,204 


1,750,706 


92.886 


1,726,516 


318 


24.191 


94,376 


1,649 526 


94,282 


1.637.901 


94 


1 1 .625 


Non-limited miscellaneous deductions 


16,468 


265,438 


16.399 


248,508 


69 


16.930 


16,729 


265,81 1 


16,679 


248.948 


50 


16.862 


Moving expenses deduction 


15,483 


146,172 


15.478 


146.128 


5 


44 


13.540 


124,206 


t 


t 


t 


t 


Excess ot exemptions and deductions 


























over adjusted gross income 


1,505 


372,524 


816 


166.747 


689 


205.777 


719 


137,964 


430 


76.516 


289 


61.448 


Taxable income 


723,837 


353,028,145 


723,798 


353.024,400 


39 


3.745 


736.919 


354,695,919 


t 


t 


t 


t 


Tax at normal rates 


723,834 


100,366,371 


723,798 


100.365.370 


36 


1,002 


t 


t 


t 


t 


17 


936 


Income tax before credits 


723,838 


100,767,040 


723,802 


100.766.038 


36 


1,002 


736,919 


101.232,993 


736,902 


101.232.057 


17 


936 


Tax credits 


























Total 


84,203 


451,998 


84,167 


450.996 


36 


1,002 


83,819 


449,324 


83,802 


448.388 


17 


936 


Personal credits 


35,397 


19,484 


t 


t 


t 


t 


34,330 


18.711 


34,330 


18.711 


— 


— 


Non personal credits 


50,848 


432,514 


50,812 


431,513 


36 


1,001 


51,529 


430,613 


51,512 


429.677 


17 


936 


Foreign tax credit 


_ 











„ 


_ 


_ 


_ 


— 


_ 


_ 


_ 


Business credit 


33,082 


242.375 


t 


t 


t 


t 


33,219 


240,036 


t 


t 


t 


t 


Alternative minimum tax (Form 6251 ) 


24,053 


543.357 


24,053 


543,357 






24,352 


500,291 


24,352 


500.291 


- 


— 


Total income lax 


























Taxes paid to the U S 


724,614 


100.858,399 


724,614 


100,858,399 


— 


— 


737,349 


101,283,959 


737,349 


101.283.959 


— 


_ 


Foreign laxes paid 


72,137 


572,999 


72,137 


572,999 


_ 


_ 


78.230 


574.543 


78.230 


574.543 


_ 


_ 


Taxable income wfiich would yield 


























Income tax before credits 


723,838 


357,988.947 


723,802 


357,985,170 


36 


3,777 


736.919 


359.685.559 


736,902 


359.682.154 


17 


3.405 


Income lax after credits 


723 779 


356.396.228 


723,779 


356,396,228 


_ 


_ 


736,881 


358.100,449 


736,881 


358 100 449 


— 


— 


Total income tax 


724 614 


358.282.489 


724 614 


358,282,489 


~ 




737,349 


359.815,828 


737,349 


359,815,828 


- 


- 



■ Eslimaie snould be used wiih caulion because oi ihe small numbef ol sample reiufns on which it is based 

t Data deleled lo avoid disclosure ot mtotmalion tor specific taxpayers Deleted data are included in ihe appropriate totals 

NOTE Detail may not add to lolal because ot rounding 



Individual Returns/1988 



85 



Table 7— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Number of Returns and Percentages Classified by Item With Largest Tax Effect and by Item With Second Largest Tax 
Effect 

(All figures are estimates based on samples) 





Item witfi trie largest lax effect 


Hem with second largest tax ettect 


Total 


Interest paid deduction 


Taxes paid deduction 


Contributions deduction 


Medical and dental expense 
deduction 




Numljef of 


Perceni 


Number of 


Perceni 


Number of 


Perceni 


Number of 


Perceni 


Number ol 


Perceni 




returns 


of total 


returns 


01 total 


returns 


of total 


returns 


of total 


returns 


of tolal 




(11 


(2) 


(3) 


(4) 


15) 


(6) 


(7) 


(6) 


(9) 


(10) 


Returns With Total 






















Income Tax 






















Returns twith ad|usted gross Income 






















$200,000 or more 






















Total 


708,814 

224 791 


100.0 

31 7 


210,273 


29.7 


349,512 

181,031 


49.3 

518 


57,932 

12,738 
38,402 


8.2 

22 
66 3 


3.347 

705 
1,549 


0.5 

21 1 
46 3 


Interest paid deduction 


Taxes paid deduction 


237!693 


33 5 


157,821 


75 1 


Contributions deduction 


157,770 


22 3 


27,315 


130 


122.886 


352 


_ 




132 


39 


Medical and dental expense deduction 


t 


t 


t 


t 


681 


02 


204 


04 






Net casualty or theft loss deduction 


t 


t 


t 


t 










_ 




Total miscellaneous deduction 


18,568 


26 


4,949 


24 


9,959 


28 


1,766 


30 


795 


238 


Foreign tax credit 


2,978 


04 


375 


02 


2,016 


06 


279 


05 






Business credit 


4,754 


7 


1,300 


6 


2,065 
1,755 


06 
05 


425 
255 


0.7 
04 






All oltier tax credits 


4,690 


07 


1,457 


07 






Partnersfiip and S Corporation 






















net losses 


48,938 


69 


16.352 


78 


26.798 


77 


3.729 


64 


167 


50 


No second largest item 


6,965 


1 


266 


1 


2.321 


07 


134 


02 






Returns with expanded income 






















$200,000 or more 






















Total 


718,218 

205,991 


100.0 


163,526 


22.8 


389,060 

173,959 


54.2 

44 7 


68,871 

9,808 


9.6 

142 


3,936 

704 


0.5 

179 


Interest paid deduction 


28 7 


Taxes paid deduction 


225,420 


314 


128.008 


78 3 





_ 


49,017 


71.2 


2,159 


54 9 


Contnbutions deduction 


192,003 


26 7 


21,233 


130 


160,586 


41 3 






132 


34 


Medical and dental expense deduction 


2.794 


04 


271 


02 


1,335 


03 


734 


11 






Net casualty or theft loss deduction 


_ 


_ 


_ 

















Total miscellaneous deduction 


15,215 


21 


1,310 


08 


10.038 


26 


2.092 


30 


775 


19 7 


Foreign lax credit 


3,700 


05 


102 


01 


2,681 


07 


309 


04 






Business credit 


4,777 


07 


713 


04 


2,433 


06 


518 


08 


_ 




All other tax credits 


5,816 


08 


1,336 


08 


2,166 


06 


290 


04 






Partnership and S Corporation 






















net losses 


50,637 


7 1 


10,521 


64 


32,028 


82 


5,569 


8 1 


167 


42 




1 1 ,864 


1 7 


33 





3.835 


1 


533 


08 






Returns Witliout Total 






















Income Tax 






















Returns with adjusted gross income 






















$200,000 or more 






















Total 


822 


100.0 

22 


494 


60.1 


t 

t 


t 
t 


13 

9 


1.6 

69 2 


28 

5 


3.4 

179 


Interest paid deduction 


181 


Taxes paid deduction 


144 


175 


118 


23 9 










3 


10 7 


Contributions deduction 


113 


13 7 


86 


174 


t 


t 







11 


39 3 


Medical and dental expense deduction 


7 


09 


t 


t 






t 


t 






Net casualty or theft loss deduction 


— 


_ 






_ 


_ 










Total miscellaneous deduction 


59 


72 


43 


8 7 


t 


t 


_ 


_ 


9 


32 1 


Foreign tax credit 


3 


04 


_ 


_ 






t 


t 






Business credit 


5 


06 


t 


t 


„ 












All other tax credits 


5 


06 


















Partnership and S Corporation 






















net losses 


252 


30 7 


237 


480 


t 


T 


t 


t 


_ 


_ 


No second largest item 


53 


64 


4 


08 










— 


— 


Returns with expanded income 






















$200,000 or more 






















Total 


375 


100.0 

17 3 


55 


14.7 


8 

t 


2.1 

t 


30 

9 
5 


8.0 

30 
16 7 


28 

t 
t 


7.5 

t 
■f 


Interest paid deduction 


65 


Taxes paid deduction , , 


77 


20 5 


30 


54 5 


Contributions deduction 


46 


123 


14 


25 5 


t 


t 






11 


39 3 


Medical and dental expense deduction 


7 


1 9 


_ 




t 


t 


3 


100 






Net casualty or theft loss deduction 


_ 


_ 


_ 


_ 














Total miscellaneous deduction 


31 


83 


t 


t 


t 


t 


t 


t 


9 


32 1 


Foreign lax credit 


t 


t 










t 


t 






Business credit 


t 


t 





_ 







t 


t 








5 


1 3 



















Partnership and S Corporation 






















net losses 


26 


69 


5 


9 1 


_ 


_ 


8 


26 7 






No second largest item 


112 


29 9 


t 


t 


- 


- 






- 


- 



Foolnole(s) ai end ot table 



86 



Individual Returns/1988 



Table 7— Returns With and Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Number of Returns and Percentages Classified by Item With Largest Tax Effect and by Item With Second Largest Tax 
Effect— Continued 

(All figures are estimates based on samples) 





Item witri the largesi lax etiecl— Continued 


Hem with second laiQest tax eftect 


Net casualty or theft 
loss deduction 


Total miscellaneous 
deduction 


Foreign tax credit 


Business credit 


All other tax credits 


Pannership and S 
Corporation net losses 




Number 01 


Percent 


Number ot 


Percent 


Numtier ot 


Percent 


Number ol 


Percenl 


Number or 


Percent 


Number ot 


Percent 




returns 


ot total 


returns 


ot total 


returns 


ot lotal 


returns 


ot total 


returns 


ol total 


returns 


ol total 




|11| 


(12) 


113) 


(14) 


(151 


(16) 


(17) 


(18) 


119) 


120) 


(211 


(22) 


Returns With Total 


























Income Tax 


























Returns with adjusted gross Income 


























$200,000 or more 


























Total 


134 

21 


() 

157 


13,413 

4,261 


1.9 

31 8 


6,S90 

2,738 


1.0 

39 7 


5,820 

1 587 


0.6 

27 3 


3,301 

963 


0.5 

29 2 


58,193 

20 746 


8.2 


Interesl paid deduction 


35 7 


Taxes paid deduction 


24 


179 


7,012 


52 3 


2,946 


42 8 


1.992 


34 2 


1,508 


45 7 


26,439 


45 4 


Contributions deduction 


83 


61 9 


1,026 


76 


235 


34 


722 


124 


186 


56 


5,185 


89 


Medical and dental expense deduction 


— 


— 


256 


1 9 


— 


— 


— 


— 


— 


— 


89 


02 


Nei casualty or theft loss deduction 


_ 


— 


— 


— 


— 


~ 


— 


— 


— 


— 


— 


— 


Total miscellaneous deduction 


— 


_ 


— 


— 


182 


26 


t 


t 


7 


02 


t 


t 


Foreign tax credit 


— 


— 


19 


1 


— 


— 


t 


t 


— 


— 


t 


T 


Business credit 


— 


_ 


92 


07 


8 


1 


— 


— 


40 


1 2 


823 


1 4 


All other tax credits 


— 


— 


19 


1 


6 


01 


107 


18 


— 


— 


1,090 


19 


Partnership and S Corporation 


























net losses 


5 


37 


728 


54 


235 


34 


657 


11 3 


269 


8 1 


— 


— 


No second largest item 


- 


— 




- 


541 


79 


677 


11 6 


327 


99 


2 699 


46 


Returns with expanded income 


























$200,000 or more 


























Total 


136 





8,671 


1.2 


7,956 


1.1 


6,245 


0.9 


3,851 


0.5 


65,967 


9.2 


Interest paid deduction 


21 


154 


1,299 


150 


2,333 


29 3 


1,067 


17 1 


554 


144 


16,246 


24 6 


Taxes paid deduction 


26 


191 


4,227 


48 7 


3,084 


38 8 


2,462 


39 4 


2.092 


543 


34,345 


52 1 


Contributions deduction 


83 


61 


1,779 


20 5 


231 


29 


865 


139 


223 


58 


6872 


10 4 


Medical and dental expense deduction 


— 


— 


256 


30 


— 


— 


— 


— 


— 


— 


198 


03 


Net casualty or theft loss deduction 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


Total miscellaneous deduction 


_ 


_ 


_ 


_ 


125 


1 6 


t 


t 


t 


t 


859 


13 


Foreign tax credit 


— 


— 


t 


t 


— 


— 


t 


t 


— 


— 


491 


07 


Business credit 


— 


_ 


_ 


_ 


t 


t 


_ 


— 


t 


t 


1,066 


1 6 


All other tax credits 


_ 


_ 


254 


29 


t 


t 


T 


t 


— 


— 


1 654 


25 


Partnership and S Corporation 


























net losses 


5 


37 


815 


94 


272 


34 


884 


142 


376 


98 


— 


— 




- 


- 


t 


t 


1,897 


23 8 


t 


t 


552 


143 


4.237 


64 


Returns Without Total 


























Income Tax 


























Returns with adjusted gross income 


























$200,000 or more 


























Total 


22 

10 


2.7 

45 5 


43 

19 


5.2 

44 2 


86 

25 


10.5 

29 1 


— 


— 


t 
t 


t 
t 


127 

1 1 1 


15.5 


Interest paid deduction 


87 4 


Taxes paid deduction 


6 


27 3 


5 


11 6 


8 


93 


— 


— 


t 


T 


t 


t 


Contributions deduction 


t 


t 


t 


t 


t 


r 


— 


— 


— 


— 


7 


55 


Medical and dental expense deduction 


t 


t 


t 


t 


— 




— 


— 


— 


— 


— 


— 


Net casualty or theft loss deduction 


_ 


_ 




_ 


_ 


_ 


_ 


— 


— 


— 


— 


— 


Total miscellaneous deduction 


t 


t 


— 


— 


4 


4 7 


— 


— 


— 


— 


t 


t 


Foreign tax credil 


_ 


_ 


— 


_ 


_ 


_ 


_ 


— 


— 


— 


t 


t 


Business credit 


- 


— 


t 


t 


— 


— 


— 


— 


— 


— 


— 


— 


All other tax credits 




_ 


_ 


_ 


t 


t 


_ 


— 





— 


4 


31 


Partnership and S Corporation 


























net losses 


t 


t 


t 


t 


9 


105 


— 


— 


t 


t 


— 


— 


No second largest item 




- 


12 


27 9 


37 


43 


- 


— 


- 


- 


- 


— 


Returns with expanded income 


























$200,000 or more 


























Total 


22 

7 


5.9 

31 8 


41 

16 


10.9 

39 


83 

19 


22.1 

22 9 


— 


— 


5 


1.3 


103 

9 


27.5 


Interesl paid deduction 


87 


Taxes paid deduction 


10 


45 5 


6 


146 


8 


96 


_ 


_ 


t 


t 


11 


107 


Contributions deduction 


t 


t 


t 


t 


t 


1- 


— 


— 


— 


— 


9 


87 


Medical and dental expense deduction 


t 


t 


t 


t 




— 


— 


— 


— 


— 


— 


— 


Net casualty or theft loss deduction 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


Total miscellaneous deduction 


— 


— 


— 


— 


4 


48 


— 


— 


— 


— 


10 


97 


Foreign lax credit 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


t 


t 


Business credit 


_ 


— 


t 


t 


_ 


_ 


_ 


— 


— 


— 


t 


t 


All other tax credits 


_ 


_ 






t 


t 


_ 


_ 


_ 


— 


t 


t 


Partnership and S Corporation 


























net losses 


t 


t 


t 


t 


8 


96 


— 


— 


t 


t 


— 


— 


No second largest item 






t 


T 


40 


48 2 


- 


- 




- 


57 


55 3 



( ) Less Ihan 05 pe'ceni 

t Daia deleted to avoid dtsclosure ol mlormation lor specilic taxpayers Deleted data are irx;luded m the appropriate totals 

NOTE Oelail n^ay not add to (olal because ot rounding 



Individual Returns/1988 



87 



Table 8— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Number of Returns and Percentages Classified by Item With Largest Tax Effect and by Item With Second 
Largest Tax Effect 

(All ligures are estimates based on samples) 



Hem with second largest tax ettect 



Returns With Modified Total 
Income Tax 

Returns with adjusted gross income 
S200,000 or more 

Total 



Interest paid deduction 

Taxes paid deduction 

Contntjutions deduction 

Medical and dental expense deduction 

Net casually o( thett loss deduction 

Total miscellaneous deduction 

Foreign tax credit 

Business credit 

All ottier tax credits 

Parlnerstiip and S Corporation 

net losses 
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 casualty or Itieft loss deduction 

Total miscellaneous deduction 

Foreign tax credit 

Business credit 

All ottier tax credits 

Partnership and S Corporation 

net losses 
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 thett loss deduction 

Total miscellaneous deduction 

Foreign lax credit 

Business credit 

All other tax credits 

Partnership and S Corporation 

net losses 
No second largest item 



Numtier ol 
returns 



Returns with expanded income 
$200,000 or more 



Total 



Interest paid deduction 

Taxes paid deduction 

Contributions deduction 

fvledical and dental expense deduction 

Net casualty or thett loss deduction 

Total miscellaneous deduction 

Foreign tax credit 

Business credit 

All other tax credits 

Partnership and S Corporation 

net losses 
No second largest item 

Footnote(s) at end ol taoie 



708,327 

224,862 

236,454 

160,405 

t 

t 

18,556 

5,036 
4,748 

49,243 
7.120 



716,369 

205,934 

223.724 

195,624 

3,029 

15.272 

5,110 
5,894 

50,941 
10,841 



156 

136 

110 

7 



243 

16 



46 

69 

42 

7 



18 
72 



Percent 
ol total 



100.0 

31 7 

33 4 

22 6 

t 

t 

26 

07 
07 

70 
1 



100.0 

28 7 

31 2 

27 3 

04 



07 
08 



7 1 
1 5 



21 3 

186 

150 

1 

75 

t 
t 

33 2 
22 



100.0 

160 

24 

146 

24 

94 



63 
25 1 



Item with the largest tax ettect 



Interest paid deduction 



Number ol 
returns 



213,035 

159,131 

28,495 

t 

t 

5,000 

t 
1,462 

16,434 
774 



128,960 

22,115 

t 

1,353 

t 
1,341 

10,587 
t 



118 

86 

t 

43 
t 



30 

14 



Percent 
ol total 



74 7 

134 

t 

t 

23 

t 

07 

77 
04 



77 7 

133 

t 



64 

t 



23 9 

174 
t 

87 
t 



48 
08 



54 5 
25 5 



9 1 
t 



Taxes paid deduction 



Number ol 
returns 



352,466 

183,260 



124.505 
916 



10,033 



2,327 
1,788 



27.250 
2.388 



392,152 

175.781 



163.225 
1.570 



2,732 
2,199 



32,531 
3,989 



Percent 
ol total 



49.8 

52 



353 
03 



07 
05 



77 
07 



54.7 

44 8 



41 6 
04 



07 
06 



83 

1 



Contributions deduction 



Numtier ol 
returns 



2.8 

t 



58,170 

13.075 
38.521 



204 
1.796 



t 
265 



3,735 
t 



69,105 

10,122 
49,149 



524 
290 



5,576 
588 



Percent 
ol total 



22 5 
662 



04 
3 1 



t 
04 



64 
t 



146 
71 1 



1 1 
3 1 



08 
04 



Medical and dental expense 
deduction 



Number of 
returns 



31 
172 

103 

t 

t 

27 6 



3,347 

705 

1.549 

132 



3,936 

704 

2,159 

132 



Percent 
ol total 



0.5 

21 1 

46 3 

39 



0.5 

17 9 

54.9 

3.4 



3.8 

179 

t 

39 3 



t 

t 

393 



88 



Individual Returns/1988 



Table 8— Returns With and Without Modified Total Income Tax and With Income $200,000 or More Under Alternative 
Concepts: Number of Returns and Percentages Classified by Item With Largest Tax Effect and by Item With Second 
Largest Tax Effect— Continued 

(All figures are estimates based on samples) 





Item w.lh the largesi lai etiecl— Continued 


Hem with second largest tax etiect 


Net casualty or Ihetl 
loss deduction 


Total miscellaneous 
deduction 


Foreign tax credit 


Business credit 


All other lax credits 


Pannersriip and S 

Corporation net 

losses 




NufDber of 


Percent 


Nuinber of 


Percent 


NumlDer of 


Percent 


Number ol 


Percent 


Number ot 


Percent 


Nurnber of 


Percent 




returns 


ot total 


returns 


of total 


returns 


of loiai 


returns 


ot total 


returns 


ot total 


returns 


of total 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


fl8) 


(19) 


(20) 


(21) 


(22) 


Returns With Modified Total 


























Income Tax 


























Returns with adjusted gross Income 


























S200.000 or more 


























Total 


134 


() 


13,599 


1.9 








5.828 


0.8 


3,308 


0.5 


58,441 


8.3 


Interesl paid deduction 


T 


T 


4.316 


31 7 


_ 


_ 


1,593 


27 3 


t 


t 


20,927 


35 8 


Taxes paid deduction 


24 


179 


7.134 


525 


— 


— 


2,030 


34 8 


1 508 


45 6 


26,557 


45 4 


Contributions deduction 


83 


61 9 


1,051 


77 


— 


— 




t 


t 


t 


5,229 


89 


Medical and dental expense deduction 


_ 


— 


256 


19 


— 


- 


_ 


— 


— 


— 


89 


02 


Net casualty or theft loss deduction 


— 


— 


— 


— 


— 


- 


— 


— 


— 


— 


— 


— 


Total miscellaneous deduction 


_ 


_ 


_ 


— 


— 


— 




t 


t 


t 


925 


16 


Foreign lax credit 


— 


— 


— 


— 


— 


— 


— 


— 




— 


— 


— 


Business credit 


— 


— 


t 


t 


— 


— 


— 


— 


t 


t 


849 


1 5 


All other tax credits 


_ 


_ 


t 


t 


_ 


— 




t 


— 


— 


1,097 


19 


Partnership and S Corporation 


























net losses 


t 


t 


728 


54 


_ 


_ 


657 


n 3 


t 


t 


— 


— 


No second largest item 






t 


t 


— 


- 




t 


333 


10 1 


2,768 


4 7 


Returns with expanded Income 


























$200,000 or more 


























Total 


136 


() 

154 


8,S00 

1.334 


1.2 






6.253 

1.073 


0.9 


3,857 


0.5 


66,251 


9.2 


Interest paid deduction 


21 


152 


_ 


_ 


172 


554 


14 4 


16.345 


24 7 


Taxes paid deduction 


26 


19 1 


4.310 


490 


— 


— 




T 


t 


T 


34 526 


52 1 


Contributions deduction 


83 


61 


1.828 


20 8 


— 


— 




t 


t 


t 


7.152 


108 


Medical and dental expense deduction 


_ 


_ 


256 


29 


_ 


_ 


_ 


_ 


— 


— 


t 


t 


Net casualty or thett loss deduction 


_ 


— 


_ 


— 


— 


— 


— 


— 


— 


— 






Total miscellaneous deduction 


— 


— 


— 


— 


— 


— 




t 


t 


T 


t 


t 


Foreign tax credit 


— 


_ 


_ 


— 


— 


— 


— 


— 


— 


— 


— 


— 


Business credit 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


40 


10 


t 


t 


All other lax credits 


_ 


_ 


254 


29 


_ 


_ 




t 


_ 


— 


t 


t 


Partnership and S Corporation 


























net losses 


5 


37 


815 


93 


— 


— 


884 


14 1 


376 


97 


— 


— 


No second largest item 


- 


- 


3 





- 


~ 




t 


558 


14 5 


4,371 


66 


Returns Without Modified Total 


























Income Tax 


























Returns with adtusted gross Income 


























$200,000 or more 


























Total 


22 


3.0 


43 


5.9 


_ 


_ 


_ 


_ 


t 


t 


123 


16.8 


Interest paid deduction 


10 


45 5 


19 


44 2 


_ 


_ 


_ 





t 


t 


111 


902 


Taxes paid deduction 


6 


27 3 


5 


11 6 





_ 


_ 


_ 


t 


t 


t 


t 


Contributions deduction 


t 


r 


t 


t 


_ 


_ 


_ 


_ 


_ 




t 


t 


Medical and dental expense deduction 


t 


t 


t 


t 


_ 


— 


— 


— 


— 


— 


— 


— 


Net casualty or ihett loss deduction 




— 




— 


— 


— 


— 


— 


— 


— 


— 


— 


Total miscellaneous deduction 


t 


t 


_ 


_ 


_ 


_ 


_ 


_ 


— 


_ 


t 


t 


Foreign lax credit 






_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 






Business credit 


— 


_ 


t 


t 


_ 


_ 


_ 


— 


— 


— 


— 


— 


All other lax credits 


_ 


_ 




_ 


_ 


_ 


— 


_ 


_ 


— 


t 


t 


Partnership and S Corporation 


























net losses 


t 


t 


t 


t 


— 




— 


— 


t 


t 


— 


— 


No second largest item 






12 


27 9 


_ 


— 


— 


- 






— 


— 


Returns with expanded Income 


























$200,000 or more 


























Total 


22 


7.7 


41 


14.3 


_ 


_ 


_ 


_ 


t 


t 


99 


34.S 


Interest paid deduction 


7 


31 8 


16 


39 














9 


9 1 


Taxes paid deduction 


10 


45 5 


6 


146 








_ 


_ 


t 


t 


11 


11 1 


Contributions deduction 


t 


t 


t 


t 


_ 


_ 


_ 


_ 






t 


t 


Medical and dental expense deduction 


t 


t 


t 


t 


— 




— 


— 


— 


— 






Net casualty or thett loss deduction 


_ 


_ 


— 


_ 







_ 


_ 


— 


— 


— 


— 


Total miscellaneous deduction 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


10 


10 1 


Foreign tax credil 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


— 


— 


Business credit 


_ 


_ 


t 


t 





_ 


_ 


_ 





_ 


t 


t 


All other tax credits 


_ 


_ 






_ 


_ 


_ 


_ 


_ 


_ 


t 


t 




























net losses 


t 


t 


t 


t 


_ 


_ 


_ 


_ 


t 


t 


— 


— 


No second largest item 






t 


T 


- 


- 


- 


- 






57 


57 6 



( ) Less than 05 perceni 

t Data deleted to avoid disclosure ot 'ntormalion lor specific taxpayers Deleted data are included m itie appropriate totals 

NOTE Delail may noi add lo Iota! because of rounding 



Individual Returns/1988 



89 



Table 9— Returns Without Total Income Tax and With Income $200,000 or More Under Alternative Concepts: Itemized 
Deductions as a Percentage of Income 

(All figures are estimates based on samples) 











Returns wilii adjusted gross income 


$200,000 or more 








Type of deduction or credit 




No deduclion 




10% under 


20% under 


30% under 


40% under 


50% under 


60% under 


70% under 


100% or 




Total 


or credit 


Under 10% 


20% 


30% 


40% 


50% 


60% 


70% 


100% 


more 




CI 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(81 


(9) 


(10) 


(11) 


Total Itemized deductions 


822 


40 


36 


12 




- 


4 


t 


t 


91 


631 


Interest paid deduction 
























Total 


822 


80 


87 


17 




11 


11 


11 


20 


232 


345 


Investment interest per income concept 


822 


120 


114 


19 


14 


19 


16 


25 


32 


221 


242 


Taxes paid deduction 


822 


98 


560 


96 


31 


20 


6 


4 


- 


3 


4 


Contributions deduction 


822 


128 


479 


51 


40 


34 


48 


42 


- 


— 


— 


Medical and denial expense deduction 


822 


784 


5 


t 




t 


T 


6 


t 


11 


9 


Net casualty or theft loss deduction 


822 


797 


t 


t 




— 


— 


— 


t 


t 


14 


Net limited miscellaneous deduction 


822 


496 


227 


44 


20 


15 


4 


5 


t 


t 


5 


Non-limited miscellaneous deduction 


822 


746 


33 


t 




- 


— 


— 


— 


21 


13 


Deduction equivalent of 
























Total credits 


822 


695 


22 


4 




T 


3 


t 


— 


89 


3 


Foreign lax credit 


822 


731 


t 


— 




— 


t 


t 


- 


83 


3 


Business credit 


822 


792 


25 


t 


- 


t 


- 


— 


— 


— 


~ 


Tax preferences excluded from adjusted 
























gross income 


822 


505 


218 


25 


25 


5 


t 


t 


8 


10 


21 




Returns witti expanded income $200,000 or more 


Type ot deduction or credit 




No deduction 




10% under 


20% under 


30% under 


40% under 


50% under 


60% under 


70% under 


100% or 




Total 


or credit 


Under 10% 


20% 


30% 


40% 


50% 


60% 


70% 


100% 


more 




(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Tola! itemized deductions . . . 


397 


122 


41 


16 


12 




6 


4 


3 


48 


138 


Interest paid deduction 
























Total 


397 


208 


91 


18 


8 




4 


9 


3 


27 


22 


Investment interest per income concept 


397 


208 


t08 


8 


7 




8 


3 


10 


7 


32 


Taxes paid deduction 


397 


148 


181 


46 


7 




— 


t 


— 


t 


4 


Contributions deduction 


397 


173 


133 


22 


17 


14 


10 


9 


3 


5 


11 


Medical and dental expense deduction 


397 


360 


t 


3 


5 




t 


4 


5 


9 


5 


Net casualty or Ifieft loss deduction 


397 


375 


— 


- 


— 


- 


- 


- 


t 


t 


17 


Net limited miscellaneous deduction 


397 


296 


67 


10 


9 




t 


t 


t 


t 


7 


Non-limited miscellaneous deduction 


397 


340 


16 


- 


t 




t 


— 


— 


21 


13 


Deduction equivalent of 
























Total credits 


397 


292 


6 


t 


3 




t 


4 


t 


84 


3 


Foreign tax credit 


397 


309 


t 




t 


— 


- 


t 


t 


79 


3 


Business credit 


397 


386 


8 


t 


- 




- 


- 


— 


— 


~ 


Tax preferences excluded from adjusted 
























gross income 


397 


184 


56 


11 


6 




8 


6 


5 


24 


93 



t Data deleted lo avoid disclosure ot intotmalion tor specific taxpayers Deleted data are included m the appropriate totals 
NOTE Detail may not add to total because ot rounding 



90 



Individual Returns/1988 



Table 10— Returns Without Modified Total Income Tax and With Income $200,000 or More Under Alternative Concepts: 
Itemized Deductions as a Percentage of Income 

(All figures are estimates based on samples) 











Returns with adjusted gross income 


$200,000 or more 








Type o( deduction or credit 


Total 


No deduction 


Under 10% 


10% under 


20% under 


30% under 


40% under 


50% under 


60% under 


70% under 


100% 01 




Of credit 


20% 


30% 


40% 


50% 


60% 


70% 


100% 


more 




(1) 


12) 


13) 


|4| 


(5) 


16) 


17) 


161 


(9) 


(10) 


III) 


Total Itemized deductions 


731 


_ 


t 


3 


t 


_ 


t 


t 


t 


89 


631 


Interest paid deduction 
























Total 


731 


34 


49 


12 


7 


10 


11 


11 


20 


232 


345 


Investment interest per income concept 


731 


58 


88 


16 


14 


19 


16 


25 


32 


221 


242 


Taxes paid deduction 


731 


49 


521 


94 


30 


20 


6 


4 


_ 


3 


4 


Contributions deduction 


731 


74 


444 


51 


40 


34 


46 


42 


— 


— 


— 


Medical and denial expense deduction 


731 


693 


5 


t 


t 


t 


t 


6 


t 


11 


9 


Net casualty or theft loss deduction 


731 


706 


t 


t 


t 


— 


— 


— 


t 


t 


14 


Nei limited miscellaneous deduction 


731 


413 


221 


42 


20 


15 


4 


5 


t 


t 


5 


Non-limited miscellaneous deduction 


731 


662 


26 


t 


t 


- 


- 


- 


- 


21 


13 


Deduction equivalent of 
























Total credits 


731 


695 


21 


4 


t 


t 


t 


t 


— 


5 


— 


Foreign tax credit 


731 


731 


— 


_ 


_ 




_ 


_ 


_ 


_ 


_ 


Business credit . . 


731 


702 


24 


t 


- 


t 


- 


- 


- 


- 


- 


Tax preferences excluded from adjusted 
























gross income 


731 


430 


208 


23 


23 


5 


t 


t 


8 


9 


20 




Returns wilti expanded income $200,000 or more 


Type ot deduction or credit 


Total 


No deduction 


Under 101^1 


10% under 


20% under 


30% under 


40% under 


50% under 


60% under 


70% under 


100% or 




Of credit 


20% 


30% 


40% 


50% 


60% 


70% 


100% 


mwe 




(12) 


(13) 


(14) 


(151 


116) 


(17) 


118) 


(19) 


(20) 


(21) 


(22) 


Total Itemized deductions 


309 


79 


8 


10 


10 


6 


5 


t 


t 


47 


138 


Interest paid deduction 
























Total 


309 


153 


63 


16 


6 


6 


4 


9 


3 


27 


22 


Investment interest per income concept 


309 


143 


86 


7 


7 


6 


8 


3 


10 


7 


32 


Taxes paid deduction 


309 


99 


144 


45 


6 


6 


_ 


t 


_ 


t 


4 


Contributions deduction 


309 


118 


103 


21 


17 


14 


9 


8 


3 


5 


11 


IWedical and dental expense deduction 


309 


272 


t 


3 


5 




t 


4 


5 


9 


5 


Net casualty or theft loss deduction 


309 


287 


— 


— 


— 


— 


— 


_ 


t 


t 


17 


Net limited miscellaneous deduction 


309 


215 


62 


8 


9 




t 


t 


t 


t 


7 


Nonhmited miscellaneous deduction 


309 


259 


9 


- 


t 




t 






21 


13 


Deduction equivalent of 
























Total credits 


309 


292 


5 


t 


t 




t 


t 


— 


5 


— 


Foreign tax credit 


309 


309 


_ 




_ 


_ 


_ 


_ 


_ 


_ 


_ 


Business credit 


309 


299 


7 


t 


- 




— 


— 


- 


- 


— 


Tax preferences excluded from adjusted 
























gross income 


309 


112 


46 


7 


6 




7 


6 


4 


24 


93 



t Daia deleted lo avoid d'sciosure ot mtormal'on 'or specific laxpayets Deleted data are included m ihe appropriate totals 
NOTE Detail may not add to total because ol rounding 



Individual Returns/1988 



91 



Table 11— Returns With and Without Total Income Tax: Number of Returns and Percentages Classified by Effective 
Tax Rate and by Size of Income Under Alternative Concepts' 

(All figures are estimates based on samples) 





Size ol adjusted gross income 


EHective Tax Rale 


Total 


Under $50,0<XI 


$50,000 under $100,000 


$100,000 under $200,000 


$200,000 or more 




Number ol 
returns 


Percent of 
total 


Number of 
returns 


Percenl of 
total 


Number ol 
relurns 


Percent ol 
total 


Number of 
returns 


Percent of 
total 


Number ol 
relurns 


Percenl of 
total 




(1) 


(21 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 




109,708,280 

20.475.262 
89.233,017 

16,276,727 

35,874,431 

26,065,506 

8,419.846 

1,935,890 

589,422 

16,652 

7,535 

1,479 

5,263 

8,111 

1.532 

5,015 

25,608 


100.0 

187 
813 

148 

32 7 

23 8 

7 7 

1 8 

05 


95,780,115 

20,463,272 
75,316,843 

16,184.287 

34.682,842 

20,780,062 

3,405,882 

163,773 

55,142 

7,690 

3,187 

302 

2,668 

4,357 

113 

2,953 

23,585 


100.0 

21 4 
78 6 

169 

36 2 

21 7 

36 

02 

1 


11,424,561 

9,013 
11,415,548 

78,356 

1.161,902 

5,093,414 

4,353,122 

664,912 

51,575 

3,346 

1,590 

116 

1.537 

2,400 

1,282 

1,218 

777 


100.0 

01 
99 9 

07 
102 
44 6 
38 1 

58 

05 


1,778,258 

2.154 
1.776,104 

10,624 

25,472 

180.044 

614.924 

764.240 

175.149 

1.059 

1.304 

304 

742 

985 

94 

598 

566 


100.0 

1 
99 9 

06 

1 4 
10 1 
346 
430 

98 

1 

01 



() 

1 


( ) 


725,345 

822 
724,523 

3,460 

4,216 

11,987 

45,918 

342,966 

307,556 

4,557 

1,454 

756 

316 

369 

43 

246 

679 


100.0 


Returns wittiout total income lax ... 
Returns with total income tax 

Effective lax rale 

Under 5 percenl 

5 under 10 percent 

10 under 15 percent 

1 5 under 20 percent 

20 under 25 percent 


1 
99 9 

05 
06 

1 7 
6.3 

47 3 




424 


30 under 35 percenl 

35 under 40 percenl 

40 under 45 percenl , 

45 under 50 percent 

50 under 60 percenl . 
60 under 70 percenl 
70 under 80 percenl 
80 percent or more 


06 
02 
01 

1 




01 




Size ol expanded income 


Elfeclive Tax Rale 


Total 


Under $50,000 


$50,000 under $100,000 


$100,000 under $200,000 


$200,000 or more 




Numtjer of 
returns 


Percenl of 
total 


Number of 
returns 


Percent ol 
total 


Number of 
returns 


Percent of 
total 


Number of 
returns 


Percenl of 
total 


Number ol 
returns 


Percent of 
total 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 




109,708,280 

20,475,262 
89,233,017 

17.441,920 

35,214.967 

25.501,067 

8,522,474 

1,932,446 

546,028 

20,670 

6,631 

6,265 

9,843 

4,768 

666 

1,802 

23,471 


100.0 

18 7 
81 3 

159 

32 1 

23.2 

78 

1,8 

05 









() 


95,725,610 

20,460,178 
75,265,432 

17,316,877 

34,061.978 

20.234.284 

3.375.833 

178.575 

52.029 
8.105 
3.378 
1.104 
7.710 

3.636 

t 

t 

21.915 


100.0 

214 
78 6 

181 

356 

21 1 

35 

0.2 

01 






t 
t 

() 


11,457,821 

12.310 
11.445.512 

103.585 
1.098.316 
5.087.270 
4.479.050 

622.743 

42.620 

4,648 

615 

3,598 

1.287 

21 
t 

+ 
422 


100.0 

1 
99 9 

09 

96 

44 4 

39 1 

54 

04 






t 
t 




1,787,190 

2.377 
1.784.812 

17.266 

46.178 

160,400 

607,799 

788,864 

156,259 

2.948 

1.257 

931 

630 

729 
446 
312 
793 


100.0 

1 
99 9 

1 
26 
90 

34 
44 1 

87 
02 
0,1 
1 








737,659 

397 
737,261 

4,192 

8,495 

19,114 

59,792 

342,263 

295,119 

4,970 

1,381 

632 

216 

382 
210 

153 
341 


100.0 


Returns wittiout total income lax 


01 




999 


Effecliue lax rale 
Under 5 percenl 


06 

1.2 


10 under 15 percent 


2.6 


15 under 20 percent 

20 under 25 percent 


8.1 
46.4 


25 under 30 percent 


40 


30 under 35 percent 
35 under 40 percenl 


07 
02 


40 under 45 percenl 

45 under 50 percenl 

50 under 60 percenl 
60 under 70 percent 
70 under 80 percent 
80 percent or more 


01 


1 






( ) Less Ihan OS percenl 

' Returns wilh total income lax includes telurns with income lax which is totally oMsei by ihe earned irrcome credit 

NOTE Detail may not add to total because ol rounding 



92 



Individual Returns/1988 



Table 12 — Returns With and Without Modified Total Income Tax: Number of Returns and Percentages Classified by 
Effective Tax Rate and by Size of Income Under Alternative Concepts' 

(Ail figures are estimates based on samples) 











S 


26 Ot adiusleo gross 


income 










Etteciive Ta« Rate 


Toial 


UnOer $50,000 


$50,000 unOer $100,000 


$100,000 under $200,000 


$200,000 or more 




Number ol 


Perceni of 


Number of 


Percent of 


Number ol 


Percent ol 


Number of 


Perceni ot 


Number of 


Percent of 




returns 


lolal 


returns 


total 


returns 


total 


returns 


total 


returns 


total 




|1) 


|2| 


131 


(4| 


(5) 


16) 


171 


(81 


191 


(10) 


All returns 


109.708.280 

20.452.012 


100,0 


95,780,115 

20.440.808 


100,0 


11,424,561 

8,783 


100,0 


1.778,258 


100,0 


725,345 

731 


100,0 


Returns without modified total income tax 


186 


21 3 


1 


1 690 


1 


1 


Returns with modified total income lax 


89.256.268 


81 4 


75.339.307 


78 7 


11.415,778 


99 9 


1.776.569 


99 9 


724614 


999 


Effective tax rate 






















Under 5 percent 


16.251.857 


148 


16.167.650 


169 


74,892 


07 


7.366 


04 


1.949 


03 


5 under 10 percent 


35.860.932 


32 7 


34.677.129 


36 2 


1,156.569 


101 


23.866 


1 3 


3.367 


05 


10 under 15 percent 


26.089.633 


23 8 


20.817.188 


21 7 


5.084.812 


44 5 


176.548 


99 


1 1 .085 


1 5 


1 5 under 20 percent 


8,439,773 


77 


3.413.340 


36 


4.368.669 


38 2 


613.510 


34 5 


44,254 


61 


20 under 25 percent 


1.945.447 


1 8 


164,003 


02 


666.299 


58 


771,224 


43 4 


343.922 


47 4 


25 under 30 percent 


597.028 


05 


55,142 


01 


52.270 


05 


178.402 


100 


311,214 


42 9 


30 under 35 percent 


16.966 




7.690 




3.346 


() 


1.059 


1 


4,871 


07 


35 under 40 percent 


7.612 




3,187 




1.590 





1.304 


01 


1.531 


02 


40 under 45 percent 


1.482 




302 




116 


() 


304 


() 


760 


1 


45 under 50 percent 


5,271 




2.668 




1.537 


() 


742 


() 


325 





50 under 60 percent 


8,111 




4,357 




2.400 


() 


985 


01 


369 


01 


60 under 70 percent 


1.532 




113 




1.282 





94 


() 


43 


1) 


70 under 80 percent 


5.015 




2.953 




1.218 


() 


598 


() 


246 


() 


80 percent or more 


25.608 




23 585 




777 


() 


566 


n 


679 


01 




Si2e ot eipanded mcortie 


EHective Tax Rate 


Total 


Under $50,000 


$50,000 under $100,000 


$100,000 under $200,000 


$200,000 


3r more 




Number ol 


Percent of 


Number ol 


Perceni of 


Number of 


Perceni of 


Number ot 


Percent of 


Number ol 


Percent ol 




returns 


lolal 


returns 


total 


returns 


total 


returns 


total 


returns 


lotat 




1") 


(121 


(131 


(141 


(.51 


(161 


|17| 


(181 


(191 


(201 


All returns 


109,708.280 

20 452.012 


100,0 


95.725,610 

20.437.714 


100,0 


11,457,821 

12,079 


100,0 


1,787,190 

1 910 


100,0 


737,659 

309 


100,0 


Returns without modified total income tax 


186 


21 4 


01 


1 


() 


Returns with modified total income tax 


89.256.268 


81 4 


75.287.896 


78 6 


11,445,742 


99 9 


1.785.280 


99 9 


737.349 


1000 


Effeclive tax rate 






















Under 5 percent 


17,424.161 


159 


17.307,342 


18 1 


99.664 


09 


14.470 


08 


2.685 


04 


5 under 10 percent 


35.193.014 


32 1 


34,052,01 1 


35 6 


1 ,089,027 


95 


44.573 


25 


7.403 


1 


to under 15 percent 


25,527.223 


23 3 


20,268,332 


212 


5,082.154 


44 4 


157.835 


88 


18.902 


26 


1 5 under 20 percent 


8,543.490 


78 


3.383,521 


35 


4495,293 


39 2 


606,637 


33 9 


58.039 


79 


20 under 25 percent 


1,939.687 


18 


178,806 


02 


624,359 


54 


794,207 


44 4 


342.315 


46 4 


25 under 30 percent 


553.454 


05 


52,029 


1 


43.081 


04 


159,045 


89 


299 299 


40 6 


30 under 35 percent 


21.686 





8,105 




4.883 




3,415 


02 


5283 


07 


35 under 40 percent 


6.727 





3.378 




615 




1,257 


1 


1.477 


02 


40 under 45 percent 


6.267 





1,104 




3.598 




931 


01 


635 


01 


45 under 50 percent 


9.851 





7.710 




1.287 




630 


() 


225 


() 


50 under 60 percent 


4.768 


() 


3,636 





21 




729 


() 


382 


01 


60 under 70 percent 


666 


() 


t 


t 


t 


t 


446 


1 ) 


210 





70 under 80 percent 


1,802 





t 


t 


t 


t 


312 


( 1 


153 


() 


80 percent or more 


23,471 





21.915 


() 


422 


1 ) 


793 


' ' 


341 


() 



( ) Less than 05 percent 

' Returns wiih modified loial income tax includes returns with income lax which is totally oMsei by the earned income credit 

NOTE Detail may rK>i add to lolal because ot rounding 



Section 5 



Explanation of Terms 



The explanation of terms is designed to aid 
the user in interpreting the statistical content of 
this report and should not be construed as 
interpretations of the Internal Revenue Code or 
related regulations, procedures, or policies. 

The definitions and explanations in this 
section relate to column or stub titles used in one 
or more tables in this report. They provide 
background or limitations to such titles and are 
necessary to interpret the statistical tables to 
which they relate. For each of these titles, the 
line number of the tax form on which it is 
reported appears after the title. Definitions 
marked with the symbol # have been revised 
for 1988 to reflect changes in the law. 

The terms used in Section 4 differ 
substantially from those applicable to the 
remainder of the report and are defined separately 
in that section. Section 6, 1988 Forms and 
Instructions, provides further information about 
many of the items in this report. 



Net income derived from a business, 

profession, or farm; 

Net gains from the sale of property; 

Interest, rents, and royalties; 

Dividends and capital gains 

distributions; 

Alimony and separate maintenance 

payments; 

Annuities, pensions, and individual 

retirement arrangement (IRA) 

distributions; 

Distributive share of partnership 

income; 

Income from an estate or trust; 

Bartering income; 

Amounts received that were claimed as 

a deduction or credit in a prior year; 

Gambling winnings; 

Prizes and awards; 

Some social security payments; and 

All unemployment compensation. 



Adjusted Gross Income Less Deficit # 

(line 31, Form 1040) 



Some reported income is fully or partially 
excluded from "Total Income" (line 23, Form 
1040). Following is a list of such items: 



Income that had to be reported for the 
calculation of total income (line 23, Form 1040) 
and of adjusted gross income included the 



following: 



Compensation for services, including 
wages, salaries, fees, commissions, 
tips, fringe benefits, and similar items; 



Exclusion of the cost basis of pension, 

annuity, or IRA payments or 

distributions; 

Tax-exempt interest; 

Limited exclusion of social security 

benefits and railroad retirement 

benefits; 

Limited exclusion of qualified foreign 

earned income; and 



93 



94 



Individual Returns/1988 



One-time exclusion of part or all of 
the gain from sale of principal 
residence by individuals who are 55 
years of age or older. 

From Total Income (line 23 on Form 1040) 
the following statutory adjustments (lines 24 
through 29 on Form 1040) are subtracted to 
arrive at Adjusted Gross Income (line 31); a 
Deficit occurs if the allowable exclusions and 
deductions exceed gross income: 

Reimbursed employee business 
expenses that were included in 
reported income; 

Contributions to self-employed 
retirement plans (Keogh or simplified 
employee pension (SEP)) and to 
individual retirement arrangements 
(IRAs) by eligible persons; 
Forfeited interest penalties incurred by 
persons who made premature 
withdrawals of funds from time 
savings accounts; 
Alimony payments; 
Self-employed health insurance 
deduction; 

Forestation or reforestation expenses; 
Foreign housing exclusion; 
Repayments of supplemental 
unemployment compensation; and 
Certain expenses of qualified 
performing artists. 



Adjustments 

See "Statutory Adjustments." 



Advance Earned Income Credit Payments 

(included in the total on line 53, Form 1040) 

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 additional payment in their 
paychecks during the year. Those payments were 
then shown on the tax return (line 53 total on 
Form 1040) where they became either an increase 
to the balance due or a reduction of the 
overpayment. (See also "All Other Taxes.") 



Alimony 

(lines 11,29, Form 1040) 

Payments received as alimony or separate 
maintenance were income to the person receiving 
them and a deduction (an adjustment to gross 
income) for the person paying them. 



All Other Taxes 

(lines 48, 50, 51, 52, Form 1040) 

For the statistics, this amount represents the 
sum of the self-employment tax, tax from the 
recapture of the investment credit and the low 
income housing credit, social security taxes on tip 
income, any penalty taxes on individual retirement 
arrangements (IRA's) or other qualified retirement 
plans, and other unspecified taxes which included 
uncollected tax on tips, excess "golden parachute" 
payments, and section 72 penalty taxes. This was 
in contrast to the "other taxes" portion of the 
Form 1040 itself, which was composed of the 
taxes listed above plus the alternative 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 is one of the criteria for determining the 
taxable or nontaxable classification of a return. 
Advance earned income credit payments are 
shown as a separate item in computing total tax 
liability, balance due, or refund. (See also 
"Taxable and Nontaxable Returns" and "Total 
Income Tax".) 



Individual Returns/1988 



95 



All Other Taxpayments 

Oines 57-60, Form 1040) 

"All other taxpayments" included the tax paid 
with requests for a filing extension, excess social 
security or railroad retirement taxes, credit for tax 
on gasoline and special fuels, and the credit for 
tax paid on undistributed capital gains by a 
regulated investment company. 



Alternative Minimum Tax 

(line 49, Form 1040) 

The alternative minimum tax was levied on 
benefits received in the form of deductions and 
exclusions which reduced an individual's regular 
effective tax rate. These benefits are known as 
"alternative minimum tax preferences and 
adjustments" because they result from the 
preferential treatment that the tax law gives to 
particular income and expense items. 

Alternative minimum taxable income (line 8, 
Form 6251) was defined as taxable income with 
certain adjustments plus the amount of tax 
preference items. Alternative minimum taxable 
income was then reduced by an exemption amount 
determined by filing status and income. If the 
return was filed jointly by a married couple or a 
surviving spouse, the maximum amount was 
$40,000. The maximum amount for single or 
head of household taxpayers was $30,000, and for 
married couples filing separately, $20,000. 

If there was an amount remaining after 
subtracting the exemption, it was multiplied by 
the alternative minimum tax rate of 21 percent 
and then reduced by the recalculated alternative 
minimum tax foreign tax credit. This amount was 
then reduced by the regular income tax before 
credits (line 38, Form 1040) minus the regular 
foreign tax credit, line 43, Form 1040) to arrive 
at the alternative minimum tax. 



Business or Profession Net Income or Loss 

(line 12, Form 1040) 

This source of income was reported by 
individuals who were sole proprietors of a 
nonfarm business, including self-employed 
members of a profession. 



If two or more sole proprietorships were 
operated by the same taxpayer(s), the single 
amount of net income or loss included in adjusted 
gross income represented the combined net 
income and loss from all sole proprietorships. 
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 income. 
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." 



Capital Gain Distributions Reported on Form 
1040 (line 14, Form 1040) 

These distributions included long-term capital 
gains either credited or distributed to individual 
taxpayers by regulated investment companies, 
mutual funds, and real estate investment trusts. 
Usually, taxpayers reported capital gains 
distributions on Schedule D (Capital Gains and 
Losses), but they could enter the distributions 
directly on line 14 of Form 1040 if they had no 
other gains or losses to report on Schedule D. 



Capital Gains and Losses 

See "Sales of Capital Assets Net Gain or 
Loss." 



96 



Individual Returns/1988 



Casualty and Theft Loss, Nonbusiness 

Oine 18, Schedule A) 

Nonbusiness casualty and theft losses were 
deductible from adjusted gross income to the 
extent that the nonreimbursable 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. Beginning with 1987 a deduction for a 
casualty or theft loss covered by insurance could 
not be claimed unless a timely insurance claim for 
reimbursement was made. 



Child Care Credit 

(line 41, Form 1040) 

This credit could be claimed by taxpayers 
who, while employed, incurred expenses for the 
care of dependent children under age 15 or 
disabled dependents. Qualifying expenses 
included those for services performed within the 
home by nondependent babysitters, maids, or 
cooks. Expenditures paid for the care of children 
under the age of 15 or any other qualified 
individuals for out-of-home non-institutional care 
qualified for the child care credit. 

The maximum amount of employment-related 
expenses to which the credit could be applied was 
the lesser of earned income or $2,400 if one 
qualifying child or dependent was involved and 
the lesser of earned income or $4,800 if more 
than one dependent was involved. The credit was 
equal to 30 percent of expenses related to 
employment for taxpayers with adjusted gross 
income of $10,000 or less. The credit was 
reduced by one percentage point 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 income tax before credits, 
and any excess was not refundable. 



Contributions Deduction 

Oine 17, Schedule A) 

Taxpayers could deduct contributions to 
organizations that were religious, charitable, 
educational, scientific, or literary in purpose. 
Contributions could be in cash, property, or 
out-of-pocket expenses that a taxpayer paid to do 
volunteer work for a qualified organization. 
Contributions were allowed only as an itemized 
deduction on Schedule A. 



Credit for Federal Tax on Gasoline and Special 
Fuels (line 59, Form 1040) 

This was a credit (claimed on Form 4136) 
allowed for Federal excise taxes paid on gasoline 
and special fuels, such as gasohol and diesel fuel, 
if they were used in a trade or business. The 
excise taxes could be applied as a credit to reduce 
unpaid total tax liability or they could be 
refunded. A one-time credit (or refund) was 
allowed to the original purchaser of a new, 
qualified diesel-powered highway vehicle after 
January 1, 1985. 



Credit for the Elderly and Disabled (line 42, 
Form 1040) 

A credit (claimed on Schedule R) for the 
elderly and permanently and totally disabled was 
available to taxpayers age 65 or older (within 
certain income limitations) and to those taxpayers 
under age 65, retired with a permanent and total 
disability 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 gainftil activity because of a 
physical or mental impairment which could result 
in death or last 12 continuous months or more." 

Generally, if a taxpayer's income was high 
enough to require the reporting of social security 



Individual Returns/1988 



97 



benefits as taxable income, the taxpayer could not 
take the credit. The maximum credit available 
was $1,125 and was limited to total income tax 
with any excess not refundable. 



Credit from Regulated Investment Companies 

(line 60, Form 1040) 

Taxpayers were required to include in gross 
income any amounts which were allocated to them 
as undistributed capital gains of regulated 
investment companies. If investment companies 
paid tax on the capital gain, taxpayers were 
entitled to claim a refundable credit for their 
proportionate share of the tax paid. 



Credit to 1989 Estimated Tax 

(line 64, Form 1040) 

This credit was the part of the overpayment 
of 1988 tax which taxpayers specifically requested 
to be credited to their estimated tax for 1989. 
(See also "Overpayment" and "Estimated Tax 
Payments.") 



Earned Income Credit # 

(line 56, Form 1040) 

This was a credit available to low-income 
workers who had a child living with them for 
more than half the year and had earned income 
with both earned income and adjusted gross 
income less than $18,576. The credit was based 
on earned income, consisting of wages, salaries, 
and other employee compensation, plus net 
earnings from self- employment. Taxpayers could 
not take the credit if their filing status was single 
or married filing separately, or they claimed the 
foreign income exclusion. 

The maximum credit for 1988 was $874, and 
the amount not used to offset income tax liability 
could be refunded. For this report, the earned 
income credit was divided into three parts: the 
amount used to offset income tax before credits 
(limited to the amount needed to reduce income 
tax after credits to zero); the amount 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.") 



Dividends 

(line 9, Form 1040) 

Dividend income consisted of distributions of 
money, stock, or other property received by 
taxpayers from domestic and foreign corporations, 
either received directly or passed through estates, 
trusts, or partnerships. Dividends also included 
distributions from money market mutual funds. 

Dividends did not include nontaxable 
distributions of stock or stock rights, returns of 
capital, capital gain, 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. 



Employee Business Expenses 

(line 24, Form 1040 for reimbursed expenses) 
(line 20, Schedule A for unreimbursed expenses) 

Beginning with 1987, only reimbursed 
business expenses that were included in income 
could be deducted by an employee as an 
"adjustment" to adjusted gross income. 
Unreimbursed employee business expenses were 
allowed only as a "miscellaneous itemized 
deduction" on Schedule A, limited, along with 
other miscellaneous itemized deductions, to the 
amount that exceeded 2 percent of adjusted gross 
income. Employee business expenses included 
the cost of transportation, meals, lodging, and 
entertainment while away from home in the 
performance of services as an employee. Only 80 
percent of business-related meal and entertainment 
expenses were eligible for deduction. 



98 



Individual Returns/1988 



If employees accounted for deductible 
expenses to their employers, they were not 
required to report the reimbursement in income 
unless the amount of reimbursement exceeded 
expenses. 



any overpayment from the taxpayer's 1987 return 
that was applied to 1988 estimated tax. 
Individuals were required to make estimated tax 
payments if their estimated tax for the year 
exceeded $500, or exceeded their withholding by 
$500. 



Estate or Trust Net Income or Loss 

(line 37, Schedule E, Part III) 

This was the beneficiary's 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, 
amounts credited to beneficiaries' accounts from 
current-year fiduciary income (whether or not 
actually received), and any other amounts which 
were properly paid, credited, or required to be 
distributed for that year. 

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 estates or trusts) 
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 and was limited by the "passive 
loss" rules. 

For the tables, if a return showed net income 
from one estate or trust, 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 losses 
reported from all estates or trusts, i.e., the net 
amount computed on a return-by-return basis. 



Estimated Tax Payments 

(line 55, Form 1040) 

This figure represented the total of the tax 
payments made for 1988 using Form 1040ES and 



Excess Social Security Taxes Withheld 

(line 58, Form 1040) 

If taxpayers received more than $45,000 
($33,600 for railroad employees) from two or 
more employers in 1988, too much social security 
(FICA) or Railroad Retirement Act (RRTA) tax 
may have been withheld from their wages. The 
excess social security tax withheld could be taken 
as a credit toward payment of the taxpayer's 
income tax. In the case of a joint return, the 
credit was computed separately for each taxpayer. 



Exemptions # 

(lines 6, 36, Form 1040) 

In the computation of taxable income, a 
$1,950 deduction was allowed for each exemption 
claimed. In general, an exemption was allowed 
for each of the taxpayers and dependents shown 
on a return. Dependents filing a separate return 
who could be claimed as a dependent by another 
taxpayer were not allowed to claim their own 
exemption. 

In general, an individual qualified as a 
dependent if that person: 

had gross income less than $ 1 ,950 (this 
did not apply if the person was the 
taxpayer's child and was either under 
19 years old or a full-time student); 
received more than half of his or her 
support from the taxpayer; 
was either related to the taxpayer (such 
as a son, daughter, or parent) or a 
member of the same household for the 
whole year; 



Individual Returns/1988 



99 



did not file a joint return with his or 

her spouse; and 

met certain citizenship requirements. 



Farm Net Income or Loss 

Gine 19, Form 1040) 

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. 

Gains from certain sales of livestock and 
crops that qualified for capital gains treatment 
were excluded from farm net profit or loss and 
included in capital gains. Farm rental income was 
included in rent net income or loss. (See also 
"Farm Rental Income or Loss.") 



Farm Rental Income or Loss 

(line 28, Schedule E) 

Taxpayers were required to report farm 
rental income and expenses separately from other 
farm profit or loss if they: 

received income that was based on 
crops or livestock produced by the 
tenant, and 

did not manage or operate the farm to 
any great extent. 



Filing Status 

See "Marital Filing Status." 



Foreign Earned Income Exclusion 

(line 22, Form 1040) 

Qualified taxpayers could exclude from gross 
income a certain amount of their foreign earned 
income and employer-provided foreign housing 



expenses if their home for tax purposes was in a 
foreign country. 

Qualified individuals were limited to the 
lesser of a $70,000 exclusion or their total foreign 
earned income. Also, they could elect to exclude 
a portion of employer-provided foreign housing 
expenses. If the taxpayer elected to take both the 
foreign earned income and foreign housing 
exclusions, the total amount of both exclusions 
was limited to the taxpayer's total foreign earned 
income. 

In this report, the foreign earned income 
exclusion includes the foreign housing exclusion. 



Foreign Tax Credit 

(line 43, Form 1040) 

Individuals who paid income or excess profit 
taxes to a foreign country or U.S. possession 
could claim this credit either against Federal 
income tax liability or as an itemized deduction. 
Qualifying foreign taxes paid in excess of the 
allowable amount for Tax Year 1988 could be 
carried back 2 years and then forward 5 years. 



Forfeited Interest Penalty Adjustment 

(line 28, Form 1040) 

Taxpayers who had paid penalties for the 
premature withdrawal of funds from time savings 
accounts or deposits could deduct those penalties 
as an adjustment to gross income. 



General Business Credit 

(line 44, Form 1040) 

The general business credit consisted of the 
investment credit, jobs credit, alcohol fuel credit, 
low-income housing credit, and the research 
credit. Taxpayers claiming more than one of the 
business credits were required to summarize them 
on Form 3800, General Business Credit. The 
general business credit was limited to 100 percent 
of the first $25,0(X) of tax liability and 75 percent 
of the excess over $25,000 ($12,500 for a 
married couple filing separately). If the current 
year general business credit exceeded the tax 



100 



Individual Returns/1988 



liability limitation, the excess amount could be 
carried back to the 3 preceding tax years, then 
forward 15 years. 



Home Mortgage Interest Deduction 

See "Interest Paid Deduction." 

Income Subject to Tax 

See "Modified Taxable Income." 



Income Tax After Credits 

(line 47 less line 56 (earned income credit). Form 
1040) 

To arrive at income tax after credits, 
taxpayers deducted total credits (line 46, Form 
1040) from income tax before credits (line 40, 
Form 1040). For the statistics, tax was then 
further reduced by the portion of the earned 
income credit which did not result in a negative 
amount. This portion of the earned income credit 
was included in the total credits as "earned 
income credit used to offset income tax before 
credits." Any tax remaining was tabulated as 
"income tax after credits." 



Income Tax Before Credits 

(line 40, Form 1040) 

This amount consisted of the tax liability 
computed on "taxable income" using the tax 
tables, tax rate schedules, or Form 8615 (line 38) 
plus any additional taxes (line 39). (See also 
"Tax Generated.") 



Income Tax Withheld 

(line 54, Form 1040) 

Income tax withheld included amounts 
deducted from salaries, wages, tips, as reported 
on Form W-2, and from pensions, annuities, and 



certain gambling winnings as reported on Forms 
W-2P and W-2G. Amounts withheld from total 
distributions of profit-sharing, retirement plans, 
and individual retirement arrangements had 
withholding reported on Form 1099-R. 

In some cases, a backup withholding rate of 
20 percent was required for interest, dividend, 
and royalty payments, which, generally, were not 
subject to withholding. 



Individual Retirement Arrangement Deductible 
Payments (line 25a and b. Form 1040) 

An individual retirement arrangement (IRA) 
was a savings program that allowed a taxpayer to 
set aside money for retirement. Beginning in 
1987, the deduction for IRA contributions was 
reduced or eliminated for taxpayers who were 
covered by an employer retirement plan and 
whose adjusted gross income exceeded certain 
levels. Nondeductible contributions were still 
allowed. 

Contributions to such a plan were limited to 
the lesser of: 

(1) an individual's compensation for the 
year; or 

(2) $2,000 ($2,250 if a nonworking 
spousal IRA was included). 



Such contributions could be deducted from 
the employee's gross income in arriving at 
adjusted gross income. Unless they were 
disabled, taxpayers could not start withdrawing 
funds from the account until they reached age 
59-1/2. After age 70 1/2 taxpayers were required 
to begin withdrawals. Penalty taxes were 
assessed if the taxpayer failed to comply with 
these limitations. 

Individuals could also set up an IRA to 
include a nonworking spouse who met certain 
qualifying conditions. The total IRA deduction, 
including both the taxpayer and nonworking 
spouse, could not exceed $2,250. A spousal IRA 



Individual Returns/1988 



101 



deduction is tabulated in the statistics as 
"secondary IRA payments." 

To be deductible, payments to an IRA for a 
particular taxable year must be made not later 
than the due date of the individual's return for 
that year. 



Individual Retirement Arrangement Taxable 
Distributions (line 16b, Form 1040) 

Any money or property received from a 
taxpayer's IRA account was considered a 
distribution and, generally, had to be included in 
the taxpayer's gross income in the year received. 
An exception to this rule was tax-free "rollover" 
distributions from one retirement account to 
another. 



Interest Paid Deduction # 
(line 13, Schedule A) 

Interest expenses, except for business or 
investment, were divided into two categories: 
personal interest and deductible home mortgage 
interest. Personal interest included items such as 
credit card interest, revolving charge account 
interest, and interest on bank loans. Only 40 
percent of personal interest was deductible for 
1988, whereas 65 percent was deductible for 
1987. 

The rules for deducting home mortgage 
interest changed for 1988. The new rules were: 

(1) if a taxpayer took out a mortgage before 
October 14, 1987, secured by the taxpayer's main 
or second home, all the interest was deductible, 

(2) if the taxpayer's mortgage was after October 
13, 1987, and the funds were used to buy, build, 
or improve that home, all interest could be 
deducted if the total of all mortgages on the 
property was $1 million or less, and (3) taxpayers 
could deduct all of the interest on an additional 
$100,000 of mortgages on their main or second 
home other than to buy, build, or improve that 
home. 

Generally, the investment interest deduction 
(interest paid on money borrowed that is allocable 
to property held for investment) was fully 



deductible up to the amount of net investment 
income. Interest relating to business, royalty, and 
rental income was deducted directly from these 
items and was not reflected in the interest paid 
statistics. 



Interest Received 

See "Taxable Interest/Received." 

Interest, Tax-Exempt 

See "Tax-Exempt Interest." 



Itemized Deductions 

See "Total Itemized Deductions" and specific 
types. 



Marginal Tax Rates 

Different portions of taxable income are 
taxed at different rates. The tax rate applied to 
the last dollar of income is called the "marginal 
tax rate" for that return. (See also "Tax 
Generated.") 



Marital Filing Status 

(lines 1-5, Form 1040) 



were: 



The five marital filing status classifications 
e: 

(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 
households or surviving spouses). 



102 



Individual Returns/1988 



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. 



Medical and Dental Expense Deduction 

(lines 1-4, Schedule A) 

Qualified medical expenses included 
payments made for the diagnosis, treatment, or 
prevention of disease. In general, medical and 
dental expenses could be claimed as an itemized 
deduction to the extent that they exceeded 7.5 
percent of adjusted gross income. Amounts paid 
for medicine and drugs were deductible only if 
they were not available except by prescription or 
were for insulin. Taxpayers could also deduct a 
maximum of $50 per day for certain lodging 
expenses incurred for medical care. 



Minimum Tax Credit # 

(line 45, Form 1040) 

A minimum tax credit could be taken for 
1988 by certain taxpayers who paid alternative 
minimum taxes for 1987. The credit was that 
part of the 1987 alternative minimum tax based 
on adjustments or preference items that deferred 
tax rather than caused permanent avoidance of 
tax. If all of the minimum tax credit could not be 
used for 1988, the excess could then be carried 
forward to later years. 



Miscellaneous Itemized Deductions 

(lines 20-25, Schedule A) 

Miscellaneous itemized deductions were 
divided into two tiers. The first tier included 
those expense items that were fully deductible 
while expenses in the second tier were limited to 
the amount that exceeded 2 percent of adjusted 
gross income. 



Deductible Miscellaneous Deductions— 
Fully deductible expenses included such items as 
gambling losses (limited to gains), 
impairment-related work expenses for 
handicapped people, and amortizable bond 
premiums. 



Limited Miscellaneous Deductions— 
Unreimbursed employee business expenses and 
those expenses of producing income were limited 
to the amount that exceeded 2 percent of adjusted 
gross income. 



Modified Taxable Income # 

"Modified taxable income" is the term used 
to describe "income subject to tax," the actual 
base on which tax is computed for the statistics in 
Tables 3.4 and 3.5. For taxpayers filing current 
year returns, modified taxable income is identical 
to "taxable income" except for those upper 
income taxpayers paying both average and 
marginal tax rates of 28 percent. For these 
taxpayers the deduction for personal exemptions 
was phased out and their "income subject to tax" 
became taxable income plus some or all of the 
exemption amount. 

For prior year returns included in the 1988 
statistics, a modified taxable income was 
computed. This was calculated by using the tax 
rate schedule to impute a hypothetical taxable 
income amount necessary to yield the given 
amount of tax reported. 



Moving Expense Deduction 

(line 19, Schedule A) 

An employee who had to move to a new 
residence as a result of changing jobs could claim 
certain expenses for moving and house hunting as 
an itemized deduction. For employees 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. Deductible expenses 
included those incurred from moving household 



Individual Returns/1988 



103 



and personal goods as well as travel, meals, and 
lodging of the taxpayer and household members 
en route to the new residence. 



Nondeductible Passive Losses # 

(calculated on Form 8582) 



See Changes in Law section. 



Overpayment 

Oine 62, Form 1040) 

An overpayment of tax occurred when the 
"taxpayments" exceeded "total tax liability," 
including the amount of any "refundable portion 
of the earned income credit." Overpayments could 
be refunded or credited toward the estimated tax 
for the following year. (See also "Credit to 1989 
Estimated Tax" and "Refund.") 



Nontaxable Returns 

See "Taxable and Nontaxable Returns." 



Other Adjustments # 

(included in line 30, Form 1040) 

See "Statutory Adjustments." 



Other Income 

(line 22, Form 1040) 

Included here were such items as prizes, 
awards, sweepstakes winnings, gambling 
winnings, recoveries 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. Any 
"net operating loss" in an earlier year that was 
carried forward and deducted for 1988 was 
entered as a negative amount on this line. 



Other Tax Credits 

(included in line 46, Form 1040) 

"Other tax credits" is a residual category in 
the statistics and does not relate to a line item on 
a tax form. It included the "credit for fuel from 
a nonconventional source" and any other 
miscellaneous credits that did not belong in any 
other category and were used to offset income tax 
before credits. 



Overpayment of Windfall Profit Tax 

(included in line 61) 

A "windfall profit" excise tax was imposed 
on producers of crude oil, but the tax was 
withheld and reported by the first purchaser of 
such oil. If too much tax was withheld in the 
course of the year, the producer could claim a 
refund on his or her income tax return. 

The excess payment was entered in the 
margin of the tax payments section of the Form 
1040. 



Partnership and S Corporation Net Income or 
Loss (lines 31, 32, Schedule E) 

Since partnerships and S corporations 
(formerly Subchapter S corporations) are not 
taxable entities, their net profit or loss was taxed, 
in general, directly to the members of the 
partnership or shareholders in the S corporation. 
The profit or loss shown in the statistics was the 
taxpayer's share of the ordinary gain or loss of 
the enterprise and certain payments made to the 
taxpayer for the use of capital or as a salary. Net 
long-term capital gain retained its character in the 
hands of the partners or stockholders and was 
included in the statistics for net gain or loss from 
sales of capital assets. 

If a return showed net income from one 
partnership or S corporation and a net loss from 
another, the two were added together and the 
return was tabulated by the net amount of income 
or loss in the appropriate column. Beginning in 
1987, net income and net loss were reported 



104 



Individual Returns/1988 



separately for passive and non-passive partnership 
and S corporation activities. Passive losses were 
limited under the new rules to the amount that 
could be offset by passive income. 



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 6 percent of the 
excess contribution. 



Payment with Request for Extension of Filing 
Time (line 57, Form 1040) 

This payment was made when the taxpayer 
filed Form 4868, Application for Automatic 
Extension of Time to File U.S. Individual Income 
Tax Return or Form 2688, Application for 
Additional Extension of Time to File. The 
extension gained the taxpayer an additional period 
of time to file a tax return, but it did not extend 
the time for payment of expected tax. Full 
payment of any tax due had to be made with the 
application for extension. 



Payments to a Keogh Plan 

(line 27, Form 1040) 

Self-employed individuals were allowed to 
contribute to a Keogh retirement plan or a 
"simplified employment pension" (SEP) plan for 
themselves and to deduct all or a part of such 
contributions in computing adjusted gross income. 
The amount which could be deducted was based 
on net earnings from self-employment. 



Penalty Tax on Individual Retirement 
Arrangements (line 52, Form 1040) 

If taxpayers withdrew any funds from an 
Individual Retirement Arrangement or qualified 
retirement plan before they were either age 59-1/2 
or disabled, they were subject to a penalty tax 
equal to 10 percent of the premature distribution. 
Any taxpayer who failed to withdraw the 
minimum required distribution after reaching age 
70-1/2 had to pay a 50-percent excise tax on the 
excess accumulation. Contributions to the 



Pensions and Annuities 

(lines 17a, 17b, Form 1040) 

Generally, pensions are periodic income 
received after retirement for past services with an 
employer, while annuities are income payable at 
stated intervals after payment 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 contributions of the 
employer. 

Since a non-contributory pension was paid 
for entirely by an employer, the amount received 
by the employee was fully taxable. This fully 
taxable pension was reported on lines 17a and b. 
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 and earnings on the entire 
investment. The nontaxable portion had to be 
amortized over the expected lifetime of the 
taxpayer. 

The entire amount of pensions and annuities 
received for the year was reported on line 17a of 
the Form 1040. The taxable portion was 
computed on a separate worksheet and entered on 
line 17b, "Taxable amount." 



Individual Returns/1988 



105 



Predetermined Estimated Tax Penalty 

(included in line 65, Form 1040) 

If a return showed taxes of $500 or more 
owed on line 65 (tax due at time of filing) and 
this amount was more that 10 percent of the total 
tax, taxpayers could owe a penalty. Also, 
taxpayers could owe a penalty if they underpaid 
their 1988 estimated tax liability for any payment 
period. Form 2210 was used to determine the 
amount of a penalty, if any. 



Refund 

(line 63, Form 1040) 

A refund of tax included all overpayments of 
income taxes 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 the 
amount of "tax generated," first computed taxable 
income. Depending on marital status and size of 
taxable income, the taxpayer then used the tax 
tables or applied the rates from one of four tax 
rate schedules to determine tax. Returns of 
taxpayers who had taxes computed by the Internal 
Revenue Service were classified under the regular 
tax computation method. 



limited. In the statistics, total rental net loss 
includes passive losses that were not deductible in 
figuring AGI. (Passive losses are discussed under 
Changes in Law.) 



Royalty Net Income or Loss 

(line 23, columns A,B,C, Schedule E) 

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." 



S Corporations 

See "Partnership and S Corporation Net 
Income or Loss." 



Salaries and Wages 

(line 7, Form 1040) 



Rent Net Income or Loss # 

Oine 23, columns A,B,C, Schedule E) 

Rent net income or loss was a part of 
adjusted gross income and was determined by 
deducting from gross rent, the amounts for 
depreciation, repairs, improvements, interest, 
taxes, commissions, advertising, utilities, 
insurance, janitorial services, and any other 
allowable expenses related to the rented property. 
Beginning with 1987, new "passive loss" rules 
limited the losses that could be claimed for rental 
activities, and for 1988 losses were further 



Salaries and wages as reported on the tax 
return were amounts of compensation primarily 
for personal services. The following items were 
included: 

salaries, 

wages, 

commissions, 

bonuses, 

tips, 

fees, 

excess reimbursement over employee 

business expenses, 

moving expense allowances, 



106 



Individual Returns/1988 



the difference between the fair market 

value of certain property and the 

discount price for which it was 

purchased by a taxpayer from his 

employer, 

severance pay, 

sick pay, 

the employee's portion of social 

security tax, 

exercising a stock appreciation right, 

vacation allowances, 

most disability payments, 

strike and lockout benefits, and 

the value of non-monetary payments 

for services (e.g., merchandise, 

accommodations, certain meals or 

lodging, certain stock purchase plans, 

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 # 

(line 13, Form 1040) 

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. Most assets used for business 
activities were specifically excluded from 
treatment as capital assets. (See also "Sales of 
Property Other Than Capital Assets, Net Gain or 
Loss.") 

The following concepts were used in the 
computation of net capital gain or loss for this 
report: 

Net capital gain—\i\ht 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. The full amount of this 
gain, whether short-term or long-term was 



included in adjusted gross income. For property 
acquired after 1987, the holding period was one 
year or less for a short-term gain or loss and 
more than one year for a long-term gain or loss. 
Net capital gain also included capital gain 
distributions which were not reported on Schedule 
D (Capital Gains and Losses and Reconciliation of 
Forms 1099-B). These capital gain distributions 
were entered directly on line 14 of Form 1040 if 
the taxpayer did not have any other gains or 
losses to report on Schedule D. These 
distributions were, by definition, long-term capital 
gains. (See also "Capital Gain Distributions 
Reported on Form 1040.") 

Net capital loss--\i the combination of 
net short-term gain or loss and net long-term gain 
or loss resulted in a negative amount, the taxpayer 
showed a net capital loss. The amount of net 
capital loss to be included in adjusted gross 
income was limited to the smaller of the actual net 
capital loss or $3,(X)0 ($1,500 for married persons 
filing separately). Any excess capital losses over 
the $3,(XX) limit could be carried over to 
subsequent tax years ("capital loss carryover" in 
the statistics). 



Sales of Property Other Than Capital Assets, 
Net Gain or Loss (line 15, Form 1040) 

Property other than capital assets generally 
included property of a business nature, in contrast 
to personal and investment property which were 
capital assets. Some types of property specifically 
included in this group 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; 



Individual Returns/1988 



107 



(3) certain copyrights; literary, musical, 
or artistic compositions; or similar 
properties; and 

(4) amounts resulting from certain 
"involuntary conversions," including 
net losses from casualty and theft. 

Taxpayers reported all gains and losses not 
receiving capital gains treatment on Form 4797, 
Gains and Losses From Sales or Exchanges of 
Assets Used in a Trade or Business and 
Involuntary Conversions. 



Self-Employed Health Insurance 

(line 26, Form 1040) 

Self-employed individuals could deduct as an 
adjustment to income up to 25 percent of the 
amount paid for medical insurance for themselves 
and their families. The balance of the cost was 
included with other medical care expenses as an 
itemized deduction subject to the 7.5 percent 
deduction threshold based on AGI. However, 
self-employed persons were not allowed this 
deduction if they or their spouses were employees 
and eligible to participate in an employer- 
subsidized health plan. 



Self-Employment Tax # 

(line 48, Form 1040) 

This tax, levied under the social security 
system, was reported by most individuals who had 
self-employment earnings of at least $400 derived 
from a sole proprietorship or from any share of 
partnership profits. Some types of income (such 
as dividends, interest, and capital gains and 
losses) and certain deductions (such as net 
operating losses, and casualty and theft losses) 
were not allowed in computing self-employment 
earnings. 

The maximum net earnings subject to 
self-employment tax for 1988 increased to 



$45,000 from $43,800 for 1987. The net 
self-employment tax rate for 1988 increased to 
13.02 percent from 12.30 percent for 1987. 



Size of Adjusted Gross Income 

(line 31, Form 1040) 

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 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 breakeven 
returns in a table were included in the lowest 
income size class. 



Social Security Benefits 

(lines 21a, 21b, Form 1040) 

Social security benefits include any monthly 
benefit under title II of the Social Security Act or 
the part of a "tier 1 railroad retirement benefit" 
that was equivalent to a social security benefit. 
Social security benefits are not taxable unless the 
taxpayer's other income exceeds certain levels. 
The maximum amount taxed was one half of the 
net social security benefits received. Social 
security benefits received were reported on Form 
1040, line 21a with only the taxable portion 
reported on line 21b. Taxpayers who had no 
taxable benefits were not required to show the 
total benefit on their income tax returns. 



Social Security Taxes on Tip Income 

(line 51, Form 1040) 

This amount consisted of social security tax 
on unreported tip income and uncollected 
employee social security tax on tips. 



108 



Individual Returns/1988 



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 (this included 
the equivalent railroad retirement tax). If the 
employer was unable to withhold the social 
security tax, the amount of uncollected 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. 



Standard Deduction # 

(line 34, Form 1040) 

For 1988, the basic standard deduction was 
increased for taxpayers under 65, which made it 
equal to the basic deduction for those who were 
age 65 or over or blind. Taxpayers who were 
age 65 or over or blind could claim an additional 
standard deduction amount of $6(X) or $750. 
Both the basic and additional standard deduction 
were determined by filing status, as shown below. 

Single 

- Basic deduction of $3,000; 

- Each taxpayer 65 or over or blind was allowed 
an additional $750 deduction each for age and 
blindness. 

Married filing jointly or qualifying widow(er) 

- Basic deduction of $5,000; 

- Each taxpayer 65 or over or blind was allowed 
an additional $600 deduction each for age and 
blindness. 

Married, filing separately 

- Basic deduction of $2,500; 

- Each taxpayer 65 or over or blind was allowed 
an additional $600 deduction each for age and 
blindness. 



Head of household 

- Basic deduction of $4,400; 

- Each taxpayer 65 or over or blind was allowed 
an additional $750 deduction each for age and 
blindness. 

In the statistics, the basic standard deduction 
was tabulated for all taxpayers who claimed it, 
including those who were 65 or over or blind. 
The "additional standard deduction" total included 
only the additional amount that was taken by 
those taxpayers who were 65 or over or blind. 



State Income Tax Refunds 

(line 10, Form 1040) 

These amounts were the refunds of State 
income tax that were claimed as itemized 
deductions in a prior year. 



Statutory Adjustments # 
(lines 24-30, Form 1040) 

These were certain adjustments to gross 
income allowed as deductions in arriving at 
adjusted gross income. For 1988, statutory 
adjustments included reimbursed employee 
business expenses, payments to a self-employed 
Keogh retirement plan or a "simplified employee 
pension" (SEP), forfeited interest penalty, 
payments to an individual retirement arrangement 
(IRA), alimony paid, the self-employed health 
insurance deduction, and the foreign housing 
deduction. Each of the above is described 
separately in this section. In addition, statutory 
adjustments included the forestation/reforestation 
amortization deduction and the repayment of 
supplemental unemployment benefits under the 
Trade Act of 1974. These amounts were included 
in the "Other Adjustments" category in the 
statistics. 



Individual Returns/1988 



109 



Tax Due at Time of Filing 

(line 65, Form 1040) 

"Tax due" was reported on returns on which 
"total tax liability" exceeded "total tax- 
payments." 



Tax From Recomputing Prior- Year Investment 
Credit (line 50, Form 1040) 

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 previously 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 # 

(line 38, Form 1040) 

This amount was the tax computed on 
modified taxable income. (See also "Modified 
Taxable Income.") For 1988, there were two 
basic tax rates, 15 and 28 percent. However, 
taxable income over certain levels (from $43,150 
to $89,560 if single, $35,950 to $113,300 if 
married filing separately, $61,650 to $123,790 if 
head of household, and $71,900 to $149,250 if 
married filing jointly or a qualifying widow(er)) 
was subject to an additional 5 percent tax. This 
meant that a 33 percent marginal tax rate was 
applied to this part of taxable income with the 
purpose of phasing out the benefit of the 15 
percent tax rate. For income levels higher than 
those shown above for each filing status, the 



personal exemption deduction for taxpayers and 
dependents was phased out and the marginal tax 
rate then dropped to 28 percent. The tax 
generated at each of these tax rates is shown in 
Tables 3.4 and 3.5. Also, if children under age 
14 had investment income that exceeded $1,000, 
it was taxed at the parents' rate on Form 8615 
and tabulated separately in Tables 3.4 and 3.5. 

On most returns, except those with additional 
taxes from special computations, "tax generated" 
equaled "income tax before credits." 



Tax Rates 



See "Tax Generated. 



Taxable and Nontaxable Returns 

The taxable and nontaxable classification of 
a return for this report was determined by the 
presence of "total income tax" (the sum of income 
tax after credits and the alternative minimum tax). 
Some returns classified as "nontaxable" may have 
had a liability for other taxes, such as 
self-employment or Railroad Retirement Tax Act 
(RRTA) taxes, social security taxes on tip 
income, tax from recomputing prior-year 
investment credit, penalty taxes on individual 
retirement arrangements. Section 72 penalty taxes, 
advance earned income credit payments, golden 
parachute payments, or uncollected employee 
social security tax on tips. These taxes, however, 
were disregarded for purposes of this 
classification since three of the above taxes were 
considered social security (rather than income) 
taxes, and the remaining ones, except for advance 
earned income payments, were either based on 
prior year's income or were penalty taxes. 

For this report, the earned income credit was 
treated as an amount which, first, was used to 
offset income tax before credits. Since the earned 
income credit was refundable, it was subtracted 
from income tax (for the statistics) after reduction 



110 



Individual Returns/1988 



by all other statutory credits. As a result, some 
returns became nontaxable strictly because of the 
earned income credit if there was no alternative 
minimum tax and the earned income credit 
equaled or exceeded income tax before credits 
reduced by any other credits. 

It should be noted that classification as 
taxable or nontaxable was based on each return as 
it was originally filed and does not reflect any 
changes resulting from audit or other enforcement 
activities. 



Taxable Income 
(line 37, Form 1040) 

Taxable income was derived by subtracting 
from adjusted gross income any exemption 
amount and either total itemized deductions or the 
standard deduction. On most current year returns 
"taxable income" was identical to "modified 
taxable income" with the exception of those 
returns for taxpayers with taxable income over 
certain levels whose personal exemption amount 
was phased out. For prior year returns received 
during the current year filing period, taxable 
income was imputed from the amount of tax 
reported. (See "Modified Taxable Income.") 



Taxable Interest Received 

(line 8a, Form 1040) 

This amount was the taxable portion of 
interest received from bonds, debentures, notes, 
mortgages, certain insurance policy proceeds, 
personal loans, bank deposits, savings accounts, 
tax refunds, and U.S. savings bonds. Also 
included as interest were "dividends" on deposits 
or withdrawable accounts in mutual savings 
banks, cooperative banks, savings and loan 
associations, and credit unions. Most interest on 
State or local government obligations remained 
tax-exempt, but the total tax-exempt interest had 
to be reported on line 8b of Form 1040. It was 



not included in the taxpayer's income. (See also 
"Tax-Exempt Interest.") 



Taxes Paid Deduction 

(line 8, Schedule A) 

Taxes allowed as a deduction from adjusted 
gross income included personal property taxes. 
State and local income 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. Mandatory 
employee contributions to a state disability fund 
and employee contributions to a state 
unemployment fund were also included. Federal 
taxes and State and local sales taxes were not 
deductible. 

Taxes paid on business property were 
deducted separately on the schedules for business, 
rent, royalty, and farm income and are excluded 
from the "taxes paid" statistics in this report. 



Tax-Exempt Interest # 
(line 8b, Form 1040) 

Beginning with 1987, the amount of any 
tax-exempt interest received or accrued during the 
tax year had to be shown on the tax return. 
Tax-exempt interest includes interest on certain 
State and municipal bonds, as well as any 
tax-exempt interest dividends from a mutual fund 
or other regulated investment company. This is 
an information reporting requirement and does not 
convert tax-exempt interest to taxable interest. 



Taxpayments 

(lines 54, 55, 57-60, Form 1040) 

These payments were generally made before 
the return was filed and were applied against tax 
liability to determine any amount payable or 



Individual Returns/1988 



HI 



refundable at the time of filing. They consisted 
of the following: 

(1) income tax withheld, including backup 
withholding; 

(2) excess social security taxes or railroad 
retirement tax withheld; 

(3) credit for tax on certain gasoline, fuel, 
and oil; 

(4) estimated tax payments; 

(5) payment with request for extension of 
filing time; 

(6) credit from regulated investment 
companies; and 

(7) overpayment of windfall profit tax. 

Each of the above is described under a 
separate heading in this section. 

Although the earned income credit was 
included with taxpayments on the tax return itself, 
for the statistics it is treated partly as a credit 
against income tax liability and partly as a 
refundable amount. (See also "Earned Income 
Credit.") 



Total Income Tax 

(the sum of line 47, less earned income credit, 
and line 49, Form 1040) 

Total income tax was the sum of "income tax 
after credits" (from which the earned income 
credit was subtracted) and the alternative 
minimum tax. 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 

Oine 34, Form 1040) 

Itemized deductions from adjusted gross 
income could be claimed for medical and dental 
expenses, taxes paid, interest paid, contributions, 
casualty and theft losses, moving expenses, and 
miscellaneous deductions. The total amount of 
itemized deductions was tabulated only from 
returns showing positive adjusted gross income. 



Total Tax Credits # 

(lines 46, 56, Form 1040) 

For this report, total tax credits consisted of 
the following: 

(1) child care credit; 

(2) credit for the elderly and disabled; 

(3) foreign tax credit; 

(4) general business credit; 

(5) minimum tax credit; 

(6) other tax credits; 

(7) mortgage interest credit and any credits 
on prior year returns; and 

(8) earned income credit used to offset 
income tax before credits. 

These amounts were deducted from income 
tax before credits to arrive at income tax after 
credits. For the statistics, the portion of the 
earned income credit which did not result in a 
negative amount was tabulated as "earned income 
credit used to offset income tax before credits." 
Any amount remaining of the earned income 
credit could be refunded or applied to other taxes. 



112 



Individual Returns/1988 



All other credits were limited to the amount 
needed to offset "income tax before credits" and 
were not refundable. 



Total Tax Liability 

(line 53 modified by the earned income credit, 
Form 1040) 

Total tax liability was the sum of income tax 
after credits, alternative minimum tax, 
self-employment or railroad retirement taxes, 
social security tax on tips, tax from recomputing 
prior-year investment credits, taxes from 
individual retirement arrangements. Section 72 
penalty taxes, and tax on golden parachute 
payments. These taxes were then reduced by the 
"earned income credit used to offset all other 
taxes" (defined under "Earned Income Credit"). 
For the statistics, unlike the Form 1040, total tax 
liability did not include any advance earned 
income credit payments. 



1040A, or 1040EZ (see also "Regular 
Tax Computation"); and 

(2) Form 8615, used to compute the tax on 
investment income of children under 
14. 



Unemployment Compensation 

(line 20, Form 1040) 

Beginning in 1987, all unemployment 
compensation had to be included in income. 



Unreimbursed Employee Business Expenses 

(line 20, Schedule A) 

See "Employee Business Expenses." 



Type of Tax Computation # 

(line 38, Form 1040) 

Tabulations in Table 3.1 include 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, 



Section 6 1988 Forms and Instructions 

Page 

Form 1040 and instructions 114 

Form 1040A (and Schedule 1) 145 

Form 1040EZ 147 

Schedules A & B, Itemized Deductions and Interest and Dividend Income 148 

Schedule C, Profit or Loss From Business (Sole Proprietorship) 149 

Schedule D, Capital Gains and Losses (and Reconciliation of Forms 1099-B) . . . 150 

Schedule E, Supplemental Income Schedule 151 

Schedule F, Farm Income and Expenses 152 

Schedule R, Credit for the Elderly or the Disabled 153 

Schedule SE, Social Security Self-Employment Tax 154 

Form 2441, Credit for Child and Dependent Care Expenses 155 

Form 3800, General Business Credit 155 

Form 6251, Alternative Minimum Tax -Individuals 156 

Form 8582, Passive Activity Loss Limitations 156 

Form 8615, Computation of Tax for Children Under Age 14 Who Have 

Investment Income of More Than $1,000 157 

Form 8801, Credit for Prior Year Minimum Tax 157 



113 



114 



Individual Returns/1988 






R ^ 


i 


■§ 


111 




^ 






o S 


i 


1? 


Jif 




« 






H 


5 . 
S 

• 


1: 


111 




1 










*_j. 








^ 






















• 


5 e 








i; 




5 




£ 3 


„ 


o 




s. 


i 


































s. 


"5 


















































































1 








e = 


.s 




■ 


i 




k; 


s 




- 






































& 








? S 






1 


S 








. g 


- 
















00 
00 


If 
1 


i 

o 






S 3 
ill 

1 5 a 


■5 


(OJi) 


1 


r 




1 


E » s 

tj ■55 "ii 




Si-' 


■; 


i 






s i ^ 


3 
















. E 


r? 


5 

S 




o 


l|ll! 


i O 


1 s 






«♦ 


° : sE « 


^ a: 


se 


1 


^ 




1 1 1 - 1 


i E 


; 5 

1! 


1 


1 

• 
2 


— a 


c 5 c c £ 

= 51^5 


u 


-i 


6 






III 1 


' 3 


^ 1 


I 


& 


*A c 


s s 1 s ? =- 

? s s s 1 ? 


' > 


7 1 


1 


J 


s "5 




: "a 




































n"° 










i tf) 




u^ z 


U.EU 


Q = 




z 3 






> 


.At. 


« CM « « tn 


o 








^ 




^ 




i. ^- 




- E 


-1 


^ 


.a 


ai 


S 


1 = 
11 


III 



I' :st sis 



1 

i 

E i 

"§. 
3S 

fi 

s| 

II 

il 
1 

s 
1 ^ 

D D 
S ' 


!i. 

o £ E 

11 














D 
i. 

a 


1 
















If 

sS 
il 














i 

9 


ii5 














s 


1 

E = 

11 














1 

z 
S 

1 

i 

•o 




J8i- 



S S « I 



S;|5 rs^sSSSSE^ __ 

liS|5S||S||||E|||| 
■2SSSoc25j;r^-cE«2E£ 

aa^ II— 3'Qa*'oo«'«£Qn— o 



= o>S^ n^S? 



IssI 



I ^ - : 



<S c = 



Individual Returns/1988 



115 



e 
o 







F 


n 


r 


F 






o 


Q. 




X> 


<u 






-= 




OJ 















^ ^ *- 



I = s 

c I" Ol 

" - S 

J u> a, 

J) a, o 

See 

O O OJ 



£ ™ := 

CO ^ ™ 

s g ^ 

a> - a> 

*- o *- 

™ ° I 

*- g E 

c J5 o 

■C c ^ 

O <U c 

t "O - 

1J 3 C 

ra -^ S 

C O) _ 

O -C — 

ftn O <»' - 

1 12 I 




5 ■= 



o 

O 0) 

u CO 
eoi 

H '- 

w e 
3 lb 



E Si 

si 



, = ><==' 



jSe 



EiE- S 

u 01 O „ > 






1^ CO = 



5 2 ro ra > ■ 






^il| 



— en * — 

^ CO E >. 
^ en Q) (o 

O) -- Q. c». 

SoSs 



5 E g S ». 
c ? •* ^ 

^^ — O Q. 



— -o in Q *■ t 

> = CNJ 2; 5 ^ 

* JtN£ - ^ 
Ecj.'J *-§!.■ 

3 CO 53 X 2 ^ 

E2g2S3 

^ 2; ^ 3 <" -O "O 

o a o £ E Ji *? 

a. Kis a.E j^ 

» is I s; _, 

_ o >. ., o ^ OJ 



v. o u 

5-^£ £ 

■o C o ^ 

<W ^ O 3 

- " ° >. _ 

t: a > s 3 

. <t) ti) ni u o 



£ Q> 0) u, 
0) (O (/5 O 

lisE' 



3 £ . 



CO ^ E 



£ E 



c 1^ 00 a) o *- 
" -01 £ -o 5 



I S <^ t m '-' ^ ; 



C T) _ O 

Q> ^ J2 in < 



:E|ol£- 



E ^ tJ 5 V) i: *: 

5 s ? o £ r *". E 



E (O TO IS ^ 

™ E OJ -12 ^ 

s|s=i 

01 ITJ 



K 0) ^, 5 -c - < 



; ^oi ; 



. a> 



-TO 



o ^ QD TO a) £ 
E of E£ S 



;|tl!lf5 

; (i> e E ™ §^ 5 



^2 TO (L O 

TO 3 0* > ui 



> a> E u- 
2-0 «J o 

TO ™ TO • 

E £- • 



c m c "" 
5 o 0* o 

3 £ -^ ^ 

— I a> « o 
OB •- 3 n 

;= 9 ?> S Si 



JogJ, 



" TO "O 

U 1) ?* o ^ 
B-O 3 m g 



o u 

D -O 



Z CO 

« »- s 

ill 



- j5 1* o a* 

rt . 3 i E 

w -o ;;, jg o 

C 3 3 a - 

, -o -o TO S; 



5 oj-o < 






E^a 



ssg: 



— =■ w 
5 £ 0) 



> X f ^ u 

^ TO TO TO _C 



Hit 



E5 



(B (1) 3 ^ 



He 



'£ii| 



f^S^ mf: £S£SS-J 



c o w o 
o 00= c 4> =; 

3^ TO :; - V 2 
iL ^ - — CT\ o 

&5E?|.g 

X — "o "a H, o 
»S E a, ° = 

^ Q> 5 OJ O - 



zs 

« TO 

as 






116 



Individual Returns/1988 



: £> V O — Tl £Z 



» £ 5 m ■?« 

m O -^ — 5 I 



. C <V ■ 

5 S 5 g-d 



m n -0 c — I 



?T3 £ 



t ^, c (i> c - ( 

t, "■ <D - D C 

g c ^ i o -i) : 

> .2 a- »/> *"nc 

5 3 5 E E^. 

irt — j^ oj O) "^ ' 
"SoBZ Ej 

c « £ P 9 S ! 



^ e <= < 
= 5 a, "f 



E as « 

3 0-'^-= 



— i: ^ o ^ 

(ft ^ - a* J3 

- I'5'° I 



?Sg 






■;-oJ: 



4) OJ -, 
fl) f C *» O 

«: S - 5 _o 



dE J 



i O TJ 3 






7, :° -c- ^ 



= r S I 

< - = ,5 £ 

K S "^ - 

" c 3^ S = 
I- 5 S g ° 

go s?- 

u n ^^ . Q. 
C H UJ 73 O 

c < ~ -^ ^ 

= 1- •? s 



s> = 



■a c 0) 



tn a* o 

5 9 - 






X 

X 

5< 



O S C 



c ^ S 

2 o « E - ° ™ 

^ K^Ea ES;s 

P ai£T3^ — ^i/i 






1% ^ s° = 

t •= c V^ ^ ^ 

; m O c «> o 

* 2; 3 5 3 o 



5 3 01 



1> ^ 3 ^ 

- O = 3 

5 C rt) o 

3 TO ^ ^ 

- = S° 

53 = 

£ S «; 

3 0) 



i -S I 



e 



^ e 

O a 
o ^ 

S| 

M£ 



£ £ E 



m o 

is 



m o 



8S8 

at in -^ 
CO a» o 



li; 


9i % 


1 


is 










1 


IS 










s 


5 o 






3 





0- — 



; £2 



III 



V ra 



SIS 


SIS 


S-B 


mT3 


%!< 


^S 


y 


ll 




'^?. 










£f 


£^ 






«,£ 


?"? 




























■oa 


s» 





m o 






at m 



1 

E 

I* 
If 
= 1 

fl il 

«i II 

-I ^^ 

«■« h 

3 « tj 9- 



U 

31 






Bo, 



£■5 ° >-4. ^ 



oSe 



fcEi 



^ 3 ^ M= 



i * se ^-^ - g^ 

4> C:-*Qpg;'53|3-g^^ 

S SS^*a>lf.-€-ES^-S, 






E E E E E E E 



S E E = c S = 
' 7, owl « 



2 S|;$°|S':= So 



JJ'SZ— Ec 1-^ e-"c5 "5,— 5 ^ ^ J 'S s 



^Jioo aioj>s Omtrtr- 
|c « o s iZ~s £ S 

SSsof 



£ > ™ a 

S "i E ol 



i=-S! 



: u o 






ill 



: !S=^2 EESs2S5i- so-s-Si 



sS 






El"., 
o 9r5 

£< =■ 
u>9' S 



eS| 

5^5 



6*1 

Pi 

£ « C 



3 ^ - * 

£ ^ & ° 

- £ S £ 

£ 31 i 



< o 
>t '■? 
u u 
ra 3 
> -o 



:^ g 5 2 E*:^ 






f*> -^ rsi 



E eM 






o o o o o o o 

S S S 3 5 3 3 



— —';-■ uj 



< CD o O 



(ni/>i/></iiAi/i(nt/i 



c -a O 
I It 5 



St 

2 


„8^ 






(M 


~?r 




» 


all 






X 


So^ 










r, F 


il^E 


«s 



ES 



s -c 

t li 



^ll So 3«« 

— " o ni At « *- 

o J «> o a o >> 

.3 S . S. .£ 



« _ I 

H SI I 
0£ 2 o y 



Individual Returns/1988 



117 



S. o 



E 



5 C O ^ C i; 



« = 



30 S ,9 
o oj 2 

-.2 • c 
u-S « 

E e 



Is; 



.ija; 



O 2 OQ- *! 



a 



5£is -. 

= asia££i 



: 2 u 



s 



■ I e J' 



Foil 






: '= £ CV2 3 



III 



- 3 w F 

J " 3 C J^ 



: (D 3 — i2 c 

: - « u Si 

. 41 ™ 4) 5^ 

? = E I « ^ 



;;£SE£ S,£i 



o 



c e 

.2 it) 

0) e M 




if; 



;; E 



1?l ^ 



= s ^ s ? 



- « i 3-^ - 



iz •= 2 



2§ o ; 
S E 






9E 



I in lO? [ 
: in tn wi < 

: E E^ 



s 
















J 


™*?£ 


1 












? . 










^<^ 


















J = e1' 


5 ° 






E = £J5 


a.D.g 







O O T3 

K"- -a 

t^r a, 

b <rs| DO 

u uj E 



.HS. 



N E 

O oc^ 

fl) 4) « i 



■a F . 



3|l^ 



Sssilc 



|2 tt^ I i 



e J 

= • 

C0£ 
II 
ii 

&s 

so 






5 CM a 



uff. E - - ; 



s -^" 

E*" ^ ^ "" >. = 



: P O ** w >. y 



3J^i 






; Si2 < o 5 
-= z F ft* y — 



^ff fR^" < 



ESESi 






c o c « - 



^ilsi: 



Sii 



3 3 •- 3 nj 

■o o 'J o E 

■DOO J g >. 












= S s" s 

.' ill 

^ E °j> S. 



o ^ O ^ 

?l 11 wfls 



' <^ *• U O °o :i .^r 



- "JE sBig'-aoStt . 

I = So _ s ? sij'i;! -.£ 

I infill if 






r. J3 — MO , 



-■^o2"i2,§oE 

"^JS "e* 



E •£ 

li| 

gco 






r-ES= i 






5 .^ -, ° c o ■ 



i£"^S|--3E' 



II 



•> c c 



5g ■SS5 

[lip 



o 


■S ^ ;s *-2 










u. 


™5i£? 








i'=s|l 


a 






t 


"51°,; 


" 


r? " ™ '0 „, 






lE ? S 



^s 



I J. s ■ 

I i I 



E c 
o o 



= » I 



51" — — <* 



E ti " ^ ° 



_5J 

III 






E E f E 






■o - t 



3 c M'r'o 



s 


S 


s 


S 


s 


•s 


3 


2 


S 


c 










c 














5 


% 
























31 




i' 






i 


f 


























A 




-3 

511 


>:5 


f. 


ll 


i 


11 


i 



■Slli 



55 
*s s 



Iplfill flpllHl 



! 

J? 

Ii 
III 



if] 






I) c: O -J 



is ^tt . €^S°5 si5 ^i 






•llHiii 



">=-=-! 



D ^ o o ,« c 









i"t; 1 = 1 ^a«2ti; 



i S-2 



• < T3 I 



o Q: a 
; c q: E 






'I E 



^ O 3 - 

Hill 



!► 



IL c 4, 3 V n c: 

Hliliii 

• |£E-5g 



5.gr^SS I 



iif 

ill 

illl 



'2 



:, E -o c"! 



» o z c 

5 pi 

Ll -- u ID „ 



G-^ "^- J 



yOO S — ut >.■ 



<u o c oc 



u 

9i «- 



: *' 41 n 



«cn c 



S^'fS 



I g 



1 I 



- o 3-.- : 

; ^ o - ' 

2 o ^^ > 



I- is 



o-a 



,EfS 

' ° S 
) « 5 

^S E 

fit 



- * 2 

'Si *5 • » 

s ® ° - ^^ E 



o oil! 

= t?ES 
IL >i^ JE 









O oXe*^«c° 
M o -— *-^ OS S 

O t:"'5iS-®«'o 



118 



Individual Returns/1988 






U«S 






tf — ^ s 






5vi «5 
p «i — v 



= P ™£ c 

3 '- ■ C 4>- 

— in £ o > 

^?- - ^ '*■ 



° 5>^5 



c^o 



rif, 



3 

^ c 
C iq 



35 

^1 



?iESi£s 5_5jra 5 llH". sis 



is I 



Bwor ■S-3- 5 

II ill 11 Pr 



- c 3 o 13 

» «' o 5 o 



|lr;?ie?! lliti|a|||ij| ill 






•'£00 
aS S E > . 

; E2 t*- 






SsS|,«?|5l|allil|=lli.^si|sloil 



Eo ! 



!»E 

■000 ; 



-^5 ^Es^E 



? o 5'J 



eo ^ 3 «> 'c 1* 
£ * 5 >. -^ ° \ 

p ^ O ^ "W^OOi 

E 5i E S?" ; 
E £ ^^ aj c c oj 

> |;;g3ES&l 






5?1 



■£f€l Hill 



i s«| 

m c ^ -c ao 

™ - " O ttj 






c^ E 

) a. S. c: 






5 o- 



00& - ^ -c r 



E c" J c o o ^- 
w^ (J (11 uO c 



o<j 



fSES^i-o ^E S£ 






* o 

2^= 









3 



!H¥' 



S5. I 
= ai£|p--5£E^9 

2 ope 



' J ^ >-0(l t 



^ £ "o a 



3^; S' 



i£^^ 



a. (u 



- r * i «■ « 

~ c g-a u <o c 

■^c-c tin =■" jc-*->-->.*-'Qq,*— *3 Oq9 

*-5E£?iE s;S ^IS ?£ *s£-S^5S **os-«£ x^e 

" "' 1I?EDESSo£EE l3£ 



^*e^i 



j^ «; 



00 «« 

4, a; 



J?^E 

c £ S ™ 
o Q. St; 






> 3 4, o 

K 5° E 

- c o^ a; n y^ 

) a> >^ ^ u >- a 

K« f^ju— > m£ 



^E ^S S * S 

-f. "a^i^ 



»I5 






e 
o 

I* 

• 5^ 



3T3^ « O - C 

o c u - a 3 * 
>.* «^ j«-j 

^ 0, O « 3 ^ ^ 



fSS4 



r- e -T 






;?^*. 

■11 gt|llS»^i! 



: >-'o 13 oi 3 



^~ 3 W O c 

= 2S,Eg|. 






i E ^l^ O aj — ^ 

= 5-E=>S E S2 

■ ?E-57-' 



LEii 



E-c 



a ^eS«Se55|£j. 



«i 



= I.E|« 



! |SE||i- 

; Ef ?■=>■£ 



o £ « £ £ o " 



(fl 'D OJ £ o * ^ 

slililf 



u J il S£s Jil^; 



:«,£ = _ :ra-t J, E 



ESI^sailsl.l 



« 2 

e -= 



i 3 C 

— EZ.c^CcC**' •) 






E?Si« 
Still 



Si"* 



.J! 
Sis 






=l?s 



4 ID Si £ 
5P tS « "^ 






5 j*5.= 



'leSI oa^l 



"£ e-i 



••St o 



S5"£i 



?IE 



" £E •; 
^E^i|°i 



o t 



;|5?£ -SftSS E^g'^i s = «1 

-fs;-^ -g i^££:; gEf-s ??'|ic .^.-..c 

■"aMttE U 2Ji=td^S^^*£o?*"y*oE^ 
■gSwSIilESS QSSS-SsES<>iSsESa 



I ^ oof: £ ^ ^ 



5!ca;S5 ai ^££?m2 

_iC^i=i^ _,»- tq *- "c a ^ 

— _) . Q."^0-C_ £*> 

-=0*".." .a'-t:».<-'c •"■^ 



3 < z z 



O 

•s||||es|| 






I If 

o * I ^ 
^fi o_S 



[f i 







3 9PE 



3 E 5 ; 

? 3 P "^S.? 

: o - c • I" 



52 < 5 



(i 3 o d 



I|!|||li-|l|t°lii 

OS'S— - '^S'SinS ^ r- "■Oo 






• =E! 




55 i Is-" 4. i-i: 4. = = s ?■ s = a-a 

SES 3 I'iSsr ^ slisss ?3s5s" 
lssst€§?^E^ =r£°S,f 






' 5- E , 



5*^3 Et) ^ 



D 9-5; 



B^?c£>ai£«o 

:iSjS.S£Sr 



5 s s-?? i „ - 









Individual Returns/1988 



119 






in £ 















"-I 



-31' 



S?3 



SlJ 



S fc ?» ^ -. — -r 



iOS? 



— ,° ui » 



« C 3 " ■■" 

co9g 



£ «£ 



O t; - i (U ID 



55mJ£| 



■5 c*a£? 5 =-5*St. 



s St e o a 



:Si 










; C I ^ 5 * E "5.— 



= 21 







I 






|| III 3 

"Ml 




(E ^ S^E£^ 



liiillliil 



,5 (0 o E 






£1= "->«)■*■ -I 






■Efft|iiltil|!|2 

^^^E Q.^ £ > ^a-gt/, o- c So 
y D?E-S«o>Eo --- 

^•o-til): *-■--■■ 



3 5 o > c t 



Eq o. 



r 

o 



E ^ 



= p£-j5gS ISf "C; lis, 

E-2o^g So^„^-^C 
' ■ Ie M cgS^Si 



s^Slii 



3 C 

I If 

4| Se g.^ 

c^ E <o ^ - 






E t; 

O 3 

§- E 



S 5 ?P E" 



O Mil- < 

«i E c ' 
« 1 o 



SEt ' 



-£ SS 



a = £ £ aj JC Q 
E^fl^tE^- 
S a- S-o o o E 






^ E o c . 



O O O < CD 



£E |l|§I|i i 

illtiHifeJ 
«i!l|i|i|11ii-s... 

SS£ Si£4-5£ 5St«. ^ ES =SS 






It 11 



4". 
3^ - 

E Tj e|s 

8 3 S3* 



.s 



• .s? Eis|» a 



■o i •" > K 
Eolli^ll"-' 



ui O £ -J us 



5 ° 2 S*lQ 



"D j£ 



sX iC 



■ o z 



"Hill 



^ 2 



I I S 

9 o ™ X m 

liili 

5 • g * a 



] J a 



i= o 5Ji ! 



~SS=au^fSS Ells =g-SSs ? 



?1 isr i|i = =-ip 



S2E 



S^MOE'go 5 



15 o?fe £e «■: 

m i.t; -.. ™ »■ e 



> £ o = c fc 

? 2 'O "O t 4» 



m- = I ?^ 

■o "o c m <" -* 

™ c ai „ ^ J 

c iw ~ m (u " 

O^ u t- I- 









SE*; 
5^5 



a, > a < E r 

i^ .S .Is 



§■< Eol 



r 

iSs. 



O o 01 

'"Em 



c - c 

"'£ si 

ES It 

-l.«^ ll It 

— " E ^ »^ 9 iiJ 



3 o o- a g 2 

-.- iff?^l! 

£.*-« ,ib"oK He 
Sj S|x?2?eS|5 



IIP 



! f. 


51|I1 




|il!i 


i-sisi 


t: » 1!" 


' S.~^i 


• • S a 


9. £ = 5 


aS «i»^l 



lll^lllialillilli""' 



! 



jj E = P 5 -S 1 



1 141 



£S.£SSS 



§1 5?s| 

«- *llf 

if II 

i 'fL 

e - o « w^S 



irift-i^ c3^ mow •= = !S„, ^ 




120 



Individual Returns/1988 



,„<§ 



? § &-? c o 






!?tI 



2= _ 



o 5 



;? 



=??ss;|eS'$ 



liii-- •3-5 






5lt!SJ» 

C 3 S T3 QJ 

1^ ° S c t) 



Ig o 



«•? 



13 £) 






■ 2 ^ p 









iz S . 









JT i,K aO 



i££oB53Sr 



|1- 



:So i^c ■g'S'Sr "Jt-o 



3 a> 3« 



I 5^E 




r V E S K E < 



i£- r 



u ■© C O Q-T3 



: c CD 3 c 






^g 



E* 



cagjjjjai'oju* 






II o5§:SSI|o| 



ii!iliiiii^sl:llllplil!li:] 






1) n t 



t S o - -a 3! 
*i ^ 5 3 — 

Sl O ^ H n 



>^ 



■9 £3g 



I? 



4 =£ 



-. c c o c £ E 



sa So = 

5 g'Sl- c - 






ll 




52 



il. 









I 5-5 



e2 



5 s ; 



l-'lliE||„ 5 |gpS«E 



5SS 



" v! S o 
- " E 



ooo . n)T <uS 
1 5Soo ^ o *■*• 



^11 



._ c as 

■= CO J 



?lals?5 s| 



in 11 a -, « 
M S 2 o c 



cn 






E llfl 
Ti o .» E t 



■P iJp 

-i|iii^is^i|i|l llllllP:- !PJi|==^ 

•*£ 't;Sui:£o^"*o'' — -^SS^ ^w^"? ""»>coo *'*«S "^ ff -a> *■ 

111 Uni 5 !l Nlfi^ii^ illtii im im niiH yfi 

?ill1?:iSl5!llli:|^|||j|||||l||||||i|||il|i||j 



I 

Is I 



= Is i 

!2S§ I 
IX«£ f 



I£;||£k£s< ^=S-<E-g-?| C S-o g5flE*;»£<i! 

.o52?6S€li a .£ ,SsSi J 'S^^SLESSaiS e' 



|2se|I|| i| 
|||es?|I §1 

SE 3c 3"*»<0» 3E 

>.•£ ati sE •o — £i •£ 



iES.^?;;; ■ 

OCqeS" ^ 
o oO 2 t^ 

O. C 3 - a '^ 2 

<»* • 9 J; "^ 3 t 

— 3-«^2 « 3 3 
■<. 9 C C M £ M 



ili I 



£o>E=S- 

i o£ »: o c o 
!• o &- e| 

ta?-El 



Ei 



52c 



Soo 2i o S ' 



s , 



?S E *p E « *: "^ 



- « u^, 



llo 



9 • ' 



i'°g E 
2 "^ o S 



I 4>t" TJ"-ci3 C 

i SeIc ^s|5as; 
illlllllllll 



3 -. c ?> -o 
^S ~ £ 3 



p 4; n, ft. w 

£ b w ^ ft> 
- a J t i 






!&S. 



3 m R 



9 " V " 
c — ■o£ 



: o o 



:e££ ; 

?g>^2 ■ 



■if" 
'lis 



^5S| 

; lA 4j ^ 0. 

1 * ,- «» ^ 

1 E£ J. 
« c i E 



lias 



^ — T^ ^ ° 



5 c — I/) 5 

£ c a - ^ 



It^f illlfllll 

i|ll||°Ji^if|i 
j||||fsj|N 



Individual Returns/1988 



121 



I?* •£ 

i: 'j ^ *■ 



9_Q cE" ."-oo ^ug^Quo^i « 



£ -p ° ° " ^ !■ ™ 
- oj .- ^ <bci c ^ E S £ o.'c 

= 5 c c So5q " ; E o "^ 



!E =-,5.,eS 



I I I 

SI " ?|E ^.iS-f 

5E -«'=:£r ^f™£* 

c yoE»£ <j££ uj c/) iu£«£ ucvi*o^3 



as 






<-K 




a. 

(0 

m 




.^ 


T-S 






















c; ji* 






£Sr 


£ = 


s,* 


£ 




S = " 


SS 


Sis 






'^Tl 


^i:L' 


f§ 


* 






^ 




















31 




ill 






















i 1 


03 





=§ = 


=s 



u 5 =c©£- 

; oCO^tn a, 9> 
- >.» " — S E 






£ > <l> 

.pi 




« 


1 


2| 




i 


1^10 s,s 


ii 


J 


? 


S?|° 


f,g 


% 




ISr4 


«■= 


'" 





.00 



ijss^ 50, 






£.0. •c!ccS<^^ 



II 



gs 



C 3 J O 

5=S81 



5,S 



si 



nS 


■?? 








^s 










S 





11 



III 

111 



■n 

M 

•a 
e 
« 
a 
in I 

N 



Jw - S ;: -9 



5 m c^ 

i o "> a 

;iEt 

■ ^ 41 3 

S£ 9 



s-;^^ =■; 



- — 2 o « 2; ^ ^ ^ 






CO i 

«> —. . 

E< ^ 



3 u 4) a, i. 
g aj ^ c Q 



« S 01 ™ ;- 1 



Es: i 






^^gi E 



« n ; 



" c S 

ill: 



4 ■□ TOO C 

* c i m 









E.?S^t 



c- S " • ""- > 



= 3i is'i'-S "« 



S *-<■* 



ft- ±^ «? t 



Ssj 






' .. i (U - 

: 3 > Qo-o 



5S. 

Sec 

Ses 



5? 



1= "°i.?'s^ s"-i£-S Ss-^s-^Ei, 

iltil?s|iii|»i|ip|i|: 






C . 



5111111 

:J 3-0 , _ U(M 
= — C *1? BUn 
^a> (O O *= . 

IS 3 Q. ". (D f ■ -■ 

:: »-£'£■= £ 
S. c ^ S c I 

S-2^ S o w oi 

i«|Ei!|i 

»i ^ ^ P t S c 



S6 ^S-i 
= 3-J2 S ! 
spec' 






?=i:s 






E 2e °E 



N m E S 3 









1] 3 Oj t: Q £ 



<^ S & *-3 



^ E ^ ^z.^ ' 

I o = g.s| ; 
d:SE^|g = 

• (£ Sir) u £1 



*i ■ 
Hi 



2 =: 3; 3 t 
: 13 9 c ■ 



D S ^ = S - E 



i^l! 



£i/)E vSiSfE^ I 



4^ 



2 a a» = 

~ E 5 «J £ E 
■E *^ E ="'. 

o 3 E a °«o 



-rill 



■D -^ ■=>■ S 

S * E ™ 



s 5 : 



0-^5 c "> E 



^ E ui n — a c 



SO ? 









sill 



5m =-- pCT> --_ 



SE^ 



:: -^ c 3 CO" 



^SiaeSj^s Egj 



?''aj> =**'*"T'Qpo 






? ^ 00 



5 O £ S Q, 

- ° ° i 5 K 



£E 

Is 






' = |2e 
i S|eS 

; E^s| 






5 -- ?f >.r-j r - 1 



E I 
o ?l 

S E I 

■-."' 
J 3 : 



5|S 
! o-E 
ill 

i^Elll 



^ 

a S 



lit", 

• Eg « 






I? C 3CO - 



E-! 



^s5&s 'tSS. _s 



-sSi 



oSISS^IJil^ 



i I 



> Eo oa-: 



J 


0) 




i>-^ s 


"S 


^ 


c 


c 


m 


flO 












E 


SI 


* 


1 ^„ 
III 


£ E 


< 


as 








DOD 


D 


-^ 



» s „ ; oSe 
N 5 s '::' ijf 8 

— • )< s s^ ^ ? 



£ o 
00 10 



i; c So: 

? 4. i iS 

. E o J-5 

-^ S C aj U) 

sS 2 ° t E 



S E 
I? 

ill 

- « 2 



2 I 






IS 
ll 

3 4) 

i EQ a^ 



HI ., fo £ 

5 1^ g 0) 



— 1) " . a, 
■Q * O . ^ 

41 V c * ^ 



a 5^ „ 3£ « 

•T — ■ S !f! O a,£) 

;~S3 ^eS 

EH sS» 
E rC 5 ■; E 






E ? (M m ^ r 



" -' 3 - ^ ^ 



2 C -C -r 



|g |g |§s 
»2 "E jsrs 
1 § I i I 3°" 






00% 0) u ooi 






122 



Individual Returns/1988 



Su 









2 F *J -1 
E §^E 






10 £) 



^ S 4. o ™ S^ ^"g 0," 
^ w-« - % £^ "« * E 



c *fl £ >. 
©■one 

I ^1 "^ 



: 50 3 



nl%\ 



E 
a> 

o: 
O 



o - o ^i' 



~ ^ 2 ~ c 2 Sf 



* -t: * <Mt 



S E -^1, 

>.l *> « s 

S 3 C C C 



t ^ £ 1 " " 

E5f| 



" ? , " ' 






^5= 5 
u o o 



S_«eSx 

"O ■'^ 41 «" c 

T3 E ^r*. » 

©■f 2 o£^ 



7 V 

?5 



S 3 £ a 






wl/> V' 



^ o 2 

~. c. * 

&c I * * 
^ E "-^c 
5 *• J i o 

•» 3 C C ? 

■ o (0 o^ 



:e = 






_ 5 ■000 
g « coo 
e <u 2o* 
E J3 tS — 






s 



™ o 

Stz si 



- 5a "5 



E$v* I 

' o M QC*r, u 

^ "g « - O ( 

5 u E-o^ I 

c S e 3 f j 

at oj 5 c C(i ^ I 

i - 2 W -D -O O S ^ 

I £ Q Q. 3 3 w £ 



J E E o-? 2 



2-* - 



3 i3 — S « ™ Id . 

. c c S ^ -o = f 

ills 3"i1s 



^3 3Z g • 



o — 9 t; 












> ° • ° E 



u 10 c ft* — at - 
c £^ -o u Jj -D 

I Op E CI 



o|| se 

(i^ c 0) "5 F w 

C O o p Q. E 3 

-= S .£ o 3^ 00 



o c^ * E 

> — £ o S a. C 



•^ . >,c: 

bpo 






E £ 3e * 
"- .•; « 5 



5 °« 



S|e2 



3 Vi 



l'?ffi« 



5 S 5 ?S.?-oi 



II 






: 01 E- 



J!iiil"1||l 






o = 

M ■ 

• :::; 



JE ^li 



^ *• « ° 



3*^ S y E 

3 - * * T 



?l g * Sir < 






4, o.^ 



o ox 
-■■St: 



c 3 

E E oiPi 



i3£E 



t:?5 ^t 3 E 






1 oO 







I'll 


E - 
<-£ 






?£ = 
















1^ 






Ss? 


















% 


1 oO 


SS 




E 


£i 


e 


3 




s" 





■0 




^fe 


1^ 


n 


^IC 


!g 






2 £2 





C C 3 „- 

^ -ft- F 
' *^^ o 
- *" £ £ 

: £Xp 4> 



ft- S^Si 
.03 c: 



^EJSSJ 



E^Siri?£o£2 



==s^sse: 



r =1 t; O 5; 



•^ c E S3?! 



?Ea. ^K<omu.= 



twi£°£ tt< 3 c 



go I 
E?|" 



_i2 n ? 



ir^llaijtlflllilli 



iO 



is 



>= QOC o 

IlilllfiiPi 



"CHS >■■= £ £■<= i M-= 



• ' " S - 









8s- t» 

P?r s 



=?ils 



£S!5,E=g 



[ i S 



5^11^ = 
S^?'^ ° sic ' 

' '^ £ c o = w-c 

I "r; s ^ oi: Q : 

3 3 ° O S p «i 1 

I =T3 q£ UTi ^ 



ES„ 2E3J5S -2- 
"c? I'ES^Sg.. 

£ « £ m * - 00— - ~ 



lit 



(E 3 

* E u 
o ■ 3 

E ■=■0 



n y ■"= 4t o t 
J Q 3 5 £- i 



s r o r — "^^ 

!f 5|eSS 
! * R - Si 9 



^11 Ml 









E c '^ *• £ 

^ - 11 o » o . 
^"ISE^i 



a. CO 



mn 



Ee^£>= 



a 

M 

tt ' 

e 



if- ^ f?l 



J» ^ w n c 01 c 
O. I— « u! m J3 — 



< S -" 
Ss| 2 = 



£ cS = 



?rii"iii 



;|;5S|g :.£l lips 

-^oQ.^-^° -Sot; „£Eo: 
'^cE^oc 2^E-s s^c-i 

?a)ES^— "Stio-— > 0X3*^- 
:-a>.ST3E-aSQ,u.a)'"-6 >--6uajS 

:C(flQ0««)CM3 £''c ^QtCU 



£ p - " t: 



3 « j: 

O Q,- 



^ ^ * n * 01 
U 4; ^ p £ FCT* 



E S 



^-1 

^ « (Q 



E 31; £to 



13 5 Si 



: 3 " £•! • 



" « 



5, 5S.5-5 
£ ft o 2;£ ™ i 

.s?lli|ip|i 

^ (AO := a-c E ^2 S.E 



< ^ o t 
?i.o * c 

O c ■O n 



f 6 u 

3 * 3Q.O O ^ 

m ^ 13 QT3 **■ a. 


















































■p 




























m 












S 


n 




























iw 




















« 









r 


3 
>- 


s 


a 


fsi 


5 



^^ e£?E 



3-" g ; 



Ei ISS^E 






3S«2£|j 



5 SSc S 




Individual Retums/1988 



123 



Q.£ :^ Si 



lifli 



= o ^" S 



™ a u - _ at 

4) — c 3 £ c 

3lit|t r 
!ill§i § 

S ?- ~ o >. o 
E E .fl £ ■<»'^ ro 

3 C E 3 •*« *« 

5eS? ,§0 .E 



*2 ^ 



M O S - . § f 5 



osce-sl^E 

■Dp 



E I 20 ^ 






S9 jS o 
i 15 E 



S — O QO C K 

"~ r i <^£ 









S i 



i - 11 

J SIS 



11 ilii^li ^r^iUH 

-=■:;;= 55? s-ss-., ^ f 5° 'silo sn^-S^slg 









c c £ Eg Si 



>n«S 2 

\0£^ z 
■ E * m a 



JE ?g2 E 

gi- S5-0 

a aj c o ra c 
r p o _ ai ™ 

" S "> o >.«> 

00 u t o -^ * 
o p^ ooQ.S- 



xE 
00 E ^ c 

5 I"! 



:aE; 



iiiiiii^ifli! 5ili 



is I 3 






- ©TO 

si J 



(0 c< 

• I- 



- o oj 15 e9) 



S~ Z, £ -^ >^ 






! O op o 41 ^ *; O I 






E'S'S 
ai c 



C s o« E 
^ lit -^^^ 









E^ 
o 2 



IIS 



0, ■-* o 'i 









S-Etj so 



I i S ^ ^£ 
- 5 g ^ o Jc 

"C) ? n o £ 



i^^ ^^tf 



iio£^ 2 E 

■- f" -^ t So 0) 

- - g c 



£■6 m c 



■21 

E 

it 

5 E s 

?? s 

a. •^ a 

I si 

ill 
If ^ 

E S^ 



5 r 



" ^<^ . 



u™ S 



■p s — *9 



o 0, ^ c 

C 2 — : 



I £2 

• s - 

> ^ 0, 



T^sSSe?' 



-S- = =-§ 



A M — ° c a; ° ai 



0, 9 9Ptr -"c 

! sSesI 

m ™ O ^f^^ 

>ES 



c c ^m 
— M^ E 



i2 ££5<?2 J c5 <3i 



lis!|l 

D.4) c ? s 3 



g^SsJ 



2* - „ 
"S§g 

m 

Ef a* 



11 












■^ 














i>, 




m^ 
























k: 




?^ 


8 


8 




■* 






T-« 


m 




CJ 


s 


X 




e^ 




















































<« 














s 




























s 














i? 






















































1. 


if 










































o. ■" 












•>>>=, 






























o " 












3 O 


s? 








































a*" 


■Co 


























0, i 

II 














S ? 
















3 *" 














■o "^ 




























oo 












S^ 


7^ 












E* 


5- 












?;; 


C o 






































£ ;j 








_--, 




















l| 


ID 


























?s 


1 

3 


& 




^1 


c 




ll 












% 


g 




5S 


0) 








.^ 












^ 


3 
.1 




If 


a 
s 


1 














v(n 




■• 




= S 


'- 


o 














s? 


o 




■^ 


It 


1 


o 


























3S 


Q 


r 


c5| S S 




I 






It 

3^ 



= E 

W J5 
3 <-> 
■O c 

V TO 



88S§ 

U) CM « ^. 



5 ^ 



C -D 
O c 



IS 



13 3 



£o 



ll s 



2" 

EB 






I z: S c 



^ i si 

So E « 
, 3 « IS 

i 1si£ 



,5 2 



U uj • • 



» 3 TJ 

: = CT < 



Bo 

is 

O S 

Si 

5 = 



* 5 



|E 

c ^" 

Its 










^« 
















B^ 


^ E 

1 5 










































% 


5! IS 


iSi^ s 


<n 


n 


Is 


k'?:-^ 


n 


c 

5 


?s 


5:SS;i 


• 
c 


1! 


Form 4 

Distribu 
Form 4 
DistrilKi 



-gs£* 

a 3 3 £ « 

ss'iii': 

SSS2 

— C|- O 3 o 

^ ^ K a E »«S5 ffl 

■oS »- OS 3< tS 



le5 



: t CO. 



"- ID o 2 sp c 

iS > 3 IK o * 



, JSsI 



2(Ji E •= 



*^S 






is*'!! 

^-=a S S t^ 



to't; ax's 
CO £ cs i 

iifs: 

! •« a- £ : 

■K • O • O fl 

E E-n5|| 
X S A c n ^ 

, « U- 3 3 CE 



124 



Individual Returns/1988 



'^ £ o * 

; o £ 13 o 









^ n, O C ^- 3 ~ 






pIIISsI 



1 *~ ^ "" y £ -i t 

I ii S e sr J ~ 



5 a.x 






1 % & 



i'i 3,i! S« 



-:Sb ~ 



lis? liscias, 

o -^ o Si's * 01 4t o - ar: o >. 5 - ■s >■ o 



? *5 E^ 









(0 a- S; 

S5o| 





































slip 

ill 

m 


S-? ^ 




? 


2 * 






)^ 


nter the amount even il a loss, from 
3. or Section 6, line 3c However, il you u 
e your sell employment tan, see Pub. S96 
ering an amount on line 2 It you have sel 
u reported on line 1 above, do not include 


il 

lis 


fit 

m 

i eI 

^ 5 S 


si 

II 

E Sd 

il 


i 


il 


■So 


1 
1 

£ 

5 
(0 


If you were seH employed, e 
Schedule SE.Seclion A line 
the optional method to figur 
more information before en 
employmeni income that yo 
he'p 


- ^ c 

§11 

ill 

I5i 


jl! 


In 


o 

o 

dO 

oi 


a. Find the amount from It 
table thai begins on pag 
Ihecredi! tor thai amou 

b. Find the amount from li 
lableand enter the cred 
amount here 


IS 

io 


IIIIII 


Hi 
lit 

ill 


He 

ill 


1 
1 


II 


^ 


^ 


r^ 


,1^ 


i/i 


i0 












Is |a i = 



S5| 


>i 


cj -a 




a 


1? 


fl," 


2S 


3 P 

|S 


1 


? 


E * 


















11 

Is- 


E 
g 






= ^E 


£ E^ 


11- ^ 


c 


s 
























• 





"I 



E i- °° 



2 * 9j .fl E 



fSE 
5—5 



Sis 
2,s ? 






CO cii. i: ■ « , ' 

• >■ ui— (-;; 0OT3S 



^liis 



: E1E 



^a> 9 c S 

njtSI Mj; O 



v «> ;; 



^^ s oe^ 



c r- 

^ o * 

Q-ob — 



£ o ; 



i^T£ o —-O - >.3 . 






ic ES'*j u ; 















= « o " 3> c 



i=ll?l 



J 13 a.V) ■ti 3 o 1 




.eSi E^ 

>- >. - c 

_ O o o 
^ ■:; o '^ 

n uj — o 

I-* s 

^ " o ° 1 
'J <^ Z :? E 



JX^So: S.S. 
3?£Es ?p 

^^-oseI ^,= 5 

■Eslf' — " 



2tS 



o: si J 



§^tr 



esr 






^KeSJS 

= ~- O Ol -] o 
3 « ,fl « ^< ^ 

She E=-S^ 






■J 3 3 ^ C 

I" sl II: 



S 5 3 3 S- o 4 






' — ^ "^ £ CD o > 
£(r£ « E 



O^ 41 5 ' 

m — ^ tr t 

E 2^ ° ' 

3 >• « £ ; 

O C 3 S J 












C S i'i z* 



SS§?I 



l-J 


?§ 


(J^l„ 


.-. ^ 




It 


l=ll?5 


?i 



i i o ™_ ^So 



£t5 |. 



, 3^<N £ 4. i 
' >■ ^ O "^ TJ C 






}E 11cZi«L£c 



■ *£S5 sSSsJ 



Individual Returns/1988 



125 



5 »l^ CL - 



^ E "o -D .° ■a 

™ s s - I- a* 

5 wO- _ 



^ ° w 2.J5 



>o P = 5 ,9^ 






Jgs c c g 



w ¥ c °-^ c 






>S"5; 



-c : -^ 



5 ^ >.co 






£ E g o = • 3 c 



IS 

.Si 









w ©2 « t 



; t <« <u E 






^2° 

>- E «) 
=:k. DO 

-3 i 






islS=° 



i c 







^ K Ei: 

■ 3£,5< 

■ -S = -^ 



„ I g g = "; 2 



E Smj3 



= E^ £^5 n 
c i ^ ID £ c J 



2 t^ ^ 






£ £ — !! 






> £ '„ a, S «. 



2 E 0. 
Ill 

3— 01 



^ !_ ■- O ^ 

D ID (0 >.-0 
: t^ DOQQm 



3— E * 3 

z 3 " 0-| 



: 0.5) c 

;e = s. 



eT 



7 3"° 4) - * ™ 



n o o 0, ^ 

; a. w^^ 

c 9,9 ^ a. 



K i; 






5 o ^ o ~ ^ 



K c^- 5 c «i S 
5 5 o = o-E 



is ^5 



sfi 






&■= E ' 

S9.9f 



E J= S^ 

1 5 ° *^ 
o - .^ ^ *- 
o -s " ? ■ 



5— £ fO C 



%l\ 



; c-^ ■9'^ E ■^ ib ^5 

i ^ 4 . ™ " . ™ O . 



e 
,0 

n 
E 

c £ 
.2 IS 
o • 

« a 
(A O 






- o c S* 






= s| 

QoE o 



- £ t: j; ^ — 






a. £2£-mi 



i^i Si 

■~ c IT'. 



'iS2t 



I, E c J 






3 i 






Si; &03 o 

4i2 m u E 



3" 



?5 «^ biD , 



1 31C a.. 



= E2 






E ^S 
o o g 






SSSr^i^E ■ 



c O n 









no II? i"- 



UJ O ^ O ;, 



■"0 Z "P. ■£ 

Is?*; 






U) 



X — a. at " I 

3*1: 2; ^ o ' 

o Ei g c I 

i^S^Efic! 

c 5s TO O O 



c £ c -J 



-s a 



l£3 Q.Q. % 



9 <5i c 



^^ i It 

■Q a TO a i. 
^- J) ^ OS 
- Q o * o 

w)£ E U£ ^ 

.eS.s 



S^, 



a«EE 

£§£ = 

3 Srfl O) 

S iSo 



SSI'S 
= ESS1 



o_ 






- E cj^f 



Oi ^ M E 2 o S 






5 -a 3 E a -c: '. 

i 3^toTOO , 

O O f Q- 4; ^ - 

, TO ^ « jjl— T3 1 

*^ c ° SjJ S i 



« ro ii a 



£ — o 



s^gg. 






5;^ J>P 



= S£<S^4 E 









d) ij ^ ^ ™ * 

I J < (/} TO V O 



i Si 



0> s -- 



ill! 



ssil 

E aN 



1, r- O ■ 

o ™ Z^ ' 

3 w) "J^*" ' 

)0 — Hi ^ I 

>-fn £ 15 



- £IS 



£ S5! 






= Eg 



S — - ^ " 

= S 6 E < 



SS>-? ES 






• g^g'I^SEEl 

° ^ S. "5 ™~ E 2. ^ ° 

: III II nil I 
-l-°s1li"E° 

:ESttj3 = CI>^3li- 

i5l£asaS.Eas 






15 






il?°i 









E 1 
CO 2 






E «5Sj 



e 

« 

c 



; uJ UUU3 UJU 



• ^ o 

lift 



f H) ^ 00 > _ 

eIes 






- I; 



£ .S - o 



o BS^ * = 



«o?|5„" 

"m 5 - '^ — f^ 

E o ^ — ^ c 

. 5pS»Si5 
; = ISIS "3 

: o a> c *" S.— ^ 
J > > C a)£Q. g 

■ — w O 3 c5 ^ 

■■ ■S£''^oo£ 

I « t: S E „ '„ c 

'imp 11 

SlS|o£E5 



3 
O 

E 

< 

o • 

vi n ' 

CO <o 

3 a * 

• e ,E 

CC>- J ■ 



'^o'- sS 5 



V « 



— = o5! ^"o 



^31 



^-S^i 



126 



Individual Returns/1988 



c g * C 5 OJ 



J lis 
£ c 5 o t a* 

5 ^ a;^ c s 



= =■3? E' 
^30. ^ « * 



" ^ ^ c 






= o ^ o^ e 






jS|sI^ = II« ?I 



J tj S — ® "^ 



; s n( £? - 13 o 



: c -O S *< ? — 



5s 












mill 

■■?=-- E 
> oQ. £ E i 



£312521 5 



S£s££ 1= 
- > = f > :; e 









S s £ i 



1 1 



■2- EJ 



3 Sin 



JIJ 



« - c 



= of E j 

■f o ? ">■ ! 



.11 



si 
II ll 

C c = — -^ 

o S o — S 
22 S c 3 

41— 4> O ^ 

5 J oi m ^ 



fSr seB§ 






; to 00^ ^ ^ ~ c 

;4.Et 



3 1 i 4 t 



9 u r « 



— oj o 



I 3|2 

n)0 



-6 aj :: .:£. 



iSise 



ii?l; 



« O 1) i: 

; ScJ 

!?E| 



:-eE ; 



¥|E| 



; -SiSi-" 









- c o EO^ t 
S ^ w £** c 



>,»»— t CL o o-i 



E E££ 



^ ^- 5 E t; y s 



; 6S 

^5" 



' £ S SE ^ tf; 
- ^ * c o w * : 
> I-o'^ = a 
£ w E 0. ^ - a 
o ^ ^£ ™-= 

??£?§?; 



^ =■ 



• E sr2-a- 
- 5 cis£g 

* 8 I.- E =2 



-^"53 



.ill 






£ E co>-^ o 
3-.- o *oo^-5 

5 £**- Eo> 5 a, 



5 <« 3 i 



^ ^ t «j 

2 c-a 



C1.0 Oi te 

iiil 



■ c m « O 

■G£e: 



7 0- 

Of >- . 



!5 :;i 



,E5^E-Ss~£-i 



o -c 

— *. Q, 

i S o 

a 2 i 

, to o 11 

ilir" 

■ ^ oi a*,.^ 

) ti S "■ -t 
* ■? o c 3 
; O.C get 






J a,* ^ oj 9 £ 



' "i E ' 

i £ E =1 



!?|e|; 



^^°illil5lpi 

E 3 ™ 9o 

- * £a 5.5 = "^ 

= fc >'0 o *U ■= 
D ^ Sir tt^T3 E 



t2B| 



ifl^-ioi 



3 SE i 



Sis.a 



2P E . . „ „ 



<" ^ ° mI*. w o tr i: ^ 
S JE r^OES--^ 

j^jc.o£ra-HE 



-E 3 



• llJi 



S-?i! 



a. * Ooi 
(fl E — 



E?! & 



:-S|? 2s58e 



-illf&5iS«SpE| 



5 a? o 



Z >.aj E 

. E S 



01 

3 

St.' 

>n 2 



i;s E ■" ! 



"£ -^"S ^ 3 o- 
ic5i-5"SE^ 
35o«> c-oai — 

» o . i^ c ^ S E 
U =--0 4) *! nj aj * 
n >. 3 c E -^ »-C 



E ^- o S ^ 

^E^;-s ™ 

tr 2 «i> E 

' a ^ S? -r => 



" .0 a a c 



;i|i 



^^§ I 






1^ 



iS2E 



i2iE 



:i:£|| 

2505- 



c c5£ 00- 

O O ^ C OJ C 






■ 41 S S — 

iSs^lES 

, «- £ o o > 

f t; *£ Q. w-5 

1. c "S c E ° 4; 



i,= o£^ 






; c eS 

sill' 



E a. 



o 5 = c ' 

i i ™ (J '- 



V >; < X S(ia< " 

<LI C « .. 

• • • •'Docn •'< 



5- " c^t > ^^li 



eeS 



i I5>- s^ i T 

' ! ? ri ^ 

! "t; St; = 

- E E J* " ' 












■9 u o -^ E n) - i 



S^ E c -^^ - ™ „ 



I 50 a^l S 



^ o ? c = 

w >.(5 E ora ' 



^E=255! 

i^ O - * .. ? 



00 



I*? 

£3^ 



50? §S* 



oi:3-&M-6.A-6*-bs^«^^-^^^E=rS 
|-^£5lg'2^Sg^|_.|s-|s<Jl,^.^j 

I.SS.o.'S.SIe .i3£E£.s3SS 



U) 

c 


u 



o 

,2 41* 
k 41 C 
±IAll. 



§ Wo 

3 «) t! 

-^ £ E 

w o «) 



: c c S 



- ^ ^ ^ 



— C o «13 



3 E ^ a* ^ : 



i5= iSEEi 







>. ES 






3 

E 




ount you paid for 
. and hospitals, 
d drugs, or for 
these expenses b 
fom insurance or 
de the total amou 
emiums tor medi 




III! 


It 


2£,J 

(D 01 C 






£0 


2 * E 


£: c 5 * i ^ 






?E 




i^ E >-2 ^ = 


s 


nr^ 












i_'S 


2 





JX5 



IS : 



.= C -a m 
E E £-6 



0^ «> 

t, O*- ; 
m X i. c 



1^1 ; 

,3= '■ 

- u - 9* -i 
4 o E o - 
o ^ Ji u 

IS 6.-1 . 



e£3§- 

— tn o Q E 

? ^£ ^ S o 

i Irlt 

L • ,a o a. 4> 






E * S 



3 o c 



c o 

S E 3{ 



^E c E ;5 O 



^Ie 



: t; o c i ; 



3 01 ~~ ^ "* 

-PI 

J o Its e 



•OCX O C fl 



c c 

Is I 

5 = c o 

ills 



Individual Returns/1988 



127 



;s^ =5 : 



III ■ 

UJ (OUJ • • 






p= « •= E E 



.11 



0) 

E 
o 

ii > 



S • 



o - So 



01 i 

Ii 

3 I 

a. : 



E E 

13 13 

• 1 1 






;£- t 3 

! S2 SE 



iS =as3i 



; " s E 



ill? fiji'SE 



Sz ; 



;ii§ .E|i.li2| .1 



= f E ^ 5. : 



' o Si 5 -D ^ --^ > 

: -D a c <L = a; «i 






■D 

1 

C 


is 
Is 

3 C 

Si 


11 

Hi 

3 I! ?■ 




1 


i> 

E 5 
5f 

— 3 

S E 

as 


Ii 

£ E 
o ° 

? s 

^1 


■5 
o 

i 

1 


HI 

£oo 


Business use of part 
y ((you use ttiat part 
jutar basis in your wo 
nvenienceof youf em 
e Tele-Tax InformatI 
ptc no 309) or Pub. 
Your Home 


Education expenses 
squired by your employ 
'gulations, tokeepyou 
eneral, you may also in 
eepingor improving sk 
our)ob For more deta 
ifOf matlon in the inde 
ub. 508. Educational 
ducation expenses are 
xpenses you MAY NO 


Line 21. Use this line fo 
to produce or collect tax 
manage or protect prop 
income, and for lax pre[ 













































32„ S'. 



> £ Q,0 I 

I £ao 



Q.£> ^E ts ■ 



IC 01 O 41 



?§£ 



c o 

I E £ 

O-C CO* 

Z; — - w 



(aOa;;--'2>cO — .£ 






CJ 


o 


2^ 


« in 


Use this line 
deductions 
AGI limit 
can bededu 


III 

Sff 


|| 






o 

c 
Z) 


E£ 




• 


• 


• n 




• aai 


• o 


• So 


• 


.J? 





.ES 



so 5 .-= 






irii iiiiiif 

iE E:Z2^ 2,5 S.3;£ 



?if?s 




K*f. 






S = g£E 




™ t:£ 


^c^^o 


in 


SSeS 


Si=?t 


w £ 


s^is 


plete 
earn 
el9 
eou 
s.ge 
es 




Pil 




^1 


s.^l 






S-Si 




£ I*. 


piflf 


o s 


!=!'« 




(A = 


t; 3 ^ - 


5»r S 5<7ii.- 


J ii 


ssaf 



3=o£ o! 



¥3,0,7 



a Se 
(M i- a, « a 

EoiSi 



;=^ses 



St ^i 

w o ™ o 

o) a. uu. 



eb 



15 ! 

UI ^ . 



= 15 : 



£ a>'^ 






O Oj 
— 1- « «) 






°4 t 



^e| 2.is.E5__„. 



s"„ = 






rE«;- ^lij 




o o c 



• = S i i SycSS; 



"■•> s^ 






«ss|;a?si:i-^ 



I 2? — n Q.!!!** 



:5llsi1 



1 E^ii^s: 



2 a o oj 5; J 



_1£Se: 

" S o ai tft £ i 



^ c E -^^00 0.?™"S fli;?;-*: ;rc-£-F "T < 

o^ * a,-3 E„--5to2C^-o2-SS 

JIeIIsSsS 




;S£ 



52? < =1^1 

IIS ?ssl 



E j^l »■> ; 



5 sse£ 
S£||| 

Hi? I 

■ E sS " 
E5?Et; 



— *. oO 



cS! E E 



ssll^ 



i- * € E I ; 

' o u c 2 E o 

i u, 3 O— 5? ^■ 

: > •- £ ? 3 s; 



f-s,* 



= !5 e 5 o s ■ 



O ^ S ^ ei i 



3 ca « 0-= ^ 



|"55Sf ?-S3i£S?'5 3° O 



5r s ; 



I 003SOM>.OT3E 






^ o 

■^ o 






^c: E .c QlS c 5-^ n 



Q, O S > — 
5 o 






'3)« 



? ■a'9' 






> Mo 

E c 



M^ 9-t: c X - E TO 



;ae 



■D op Q. a— — g 5 

" £9? c ■^•'.cOn?=«<llSt — 4)01 ^-^^lO 



"ill is^ 



S ^ o 3 Zli2-5 o ^ 



5^° $5 






5 £ O ID C 

Z S E E; 

< s S^ ° 

^ 4> U S ^ 
3 ^ 3 £ o 



i oil E 



:- S 5 E §3 ■ 



= E S-gg. E o 



j o 2 3 



S^ S Sio"'S 

5 ™ N TO - g-o 

S E c 5,Sm = 

1 1 a "l 2 ^<^ 



^.as^-^Eis; 

Ji? 0) or^ .^" ni a| i 



■" - 3 iii - a ■«. ■ 



^ ^ — 3 * 



- ^ £ St; 5 



:=■ S S 5 S S S 



; o [5 o 3 41 

1 • T t; EiL -o I 



;<^<c^-oCr3m^e-55£i 



m</i — v>< •£ 






128 



Individual Returns/1988 



E4 



^isj 



eESSq- 

2 5; ^ J 4. 






t 4> 9 3* 

■o - S C Q. 

E g 2 E ^- ' 



• b ° c T 
^ c «u Z ' 
O i =: o J 






t Si 






ir E o 2 E 

■OS S 00 CT 



i ^2 



S6 ae- 
T 9^0 o E 



:S - - s' 



llO * TO 



• l£- 



"(OS 



o a. '-"^ - c 
i E EE^2 






« > c -J 



^ U ? O ^ 4, 

= 11^-^ 

^ ¥ *f S 1" - o 



E-o I 



ES 



■o^ 3 a* «) S 

- U <T 3 Jt t 

O u o — c 



_ ' * E ■ 
Pac-o—*-* 5s-i 

■^^""^ Sjc^r cW-2ci 



<3il 

E f ■ 



> c o o c 



5tiZt S »j 



■^.ll! 



3 s E ! 






O "" ^ ^^ S2 ^^ " o-^c ™ 

E«i J-«^'°-c;i?«'S'"S<"''^ 



" " o S s 5^ Z- 

T3^*oE^ — rt 



?1E lis- 5 

•^ o •« p 2? a o y 
5Sl £S = 



3 « "^ 



' 5-5 B-ris 






S'" ^-B 



9^ 



O y, ^ Q. 



S-6 o ^ 



il °lf] 






'"■K l-i °i-£ g ii Si," "^5 «» t . 
?««■ S *? " = ~ 5 £ a-'' " 35 ..ui_' 

^O ^ O 4) 



aj» otj"oo o^c'O.. iroct— ii — o^ 



3(S £S?5- 5 

n ^ « is tS aT3^_^ 

as s^ £ = 



sg 



?S •£ £^ 






iat^yloo-s^^^f^Ec-ij^^^a 

I .- ■€ o S 2 3 o — c o^P *• 



eS5pS^^ 

e| I* 3S5e;j S3 ^ ii^S^E^ 
^o -(^ SS^'^g™ ^"■S El5oE- 



■ *• 'B " * ; 






■^ 5! £ c 



■H 52-«5-£ E 



? t ^ 5 ■^ y. 



mmm ? 






^ o^«)co5'o'5 E^tTSt 



E ^^^-5se 






E J 

; s S 

§? il l| 

« C — O 0(0 

^ ^ " ?- S *" 

O o — £^ ^ « 

in o 05 ^£ 

^^ 5 >. 

■J c 3 -Q 



5-2 El 



rtn>^ttjftirt4>^^^**t-^o^o^. =0 ™^ ?^3 




Sim 

? • 2 






& 3 . 



; « V 4, O 



E >,* 



5|?S 
*>-5 2 

^r era 



oj ^ tr £ a> , 



301 £ • Q o. E 



j=i on • < 



*r 3 o V ,^ u 
,0 5 o •§ g I 

t^^iiE 

« a. oj I' o ts 

3 4> Q O Q. 41 

£ I ol 






• I^E 






1 mE ■ 



; gSjc g5|S'; 

ss; ^^ TOO 3*0) 
-"Ssgi 



?9=' 



S =lg; 



C > «fT3 

c ,_ E ™ 

S O (O ui 

O .: 5 -* 



-E^IEu-ct^" 

_5-n^-(r3,.-P •• 



J "ifl O C - t 

^ - = e oI 



■r<0.J^£l5 OOK 



5||i 



"00"= J 






sSS»!iES55gK S-s||1 



giE- 



lii 

"E ? 

111 


10 

c 

C 



Is* 
III 


3 

1 




C 

n 

c 
3 

u 
u 

< 

c 

DO 
« 


lESi 

Sot:- 

5151 

- TJ ni w 
t > u t^ 

fill 



• 


1 

4> 

1 




1 



* 
a. 

Q. 
ID 


Is 

II 

E 5 

:l 

< 4, 



o £ — « c J 

Q Q. >, 0. 2 ■ 

E 3 oa 5 ^ 



; tn£o 3 m §£ c 

h?^!SS;sf „r 

: o"5Soc-'^£c£^ 
: Q.3ig°^oc— a,a) 



S E S ■ 



Sui^l: 



■ios|,s 

.Jo ^E = 
. »- O I- c 3 



-EE>£?aK?>Ec3|20i2o™£ 
»uUOoUaja*T30R]EE£n]£:i. 



0> ^ S l« 



S i * t 



so; 



"<j>15 o „ - 






S§?E 






, o tt 5 



1$ 1 


i.Liil 






"|Se£ 


m^^i 


E-."^?!: 










^Ilii£= 
* IS - * s :; r. 



00 — 1: Q< 9 



ss SIS s^SssI 






c o E E c 






[siil^ 



. 3rg_ t 

:E *-5i 
le e£ . 



3- 4. S 39 * e 



EC 5" 

•go; 



"on 
yo o- 



u 



o ^ c m 

C ^ — M 



o t^ « = 



2-0 



?;« = « 



5 Sit,,; til 



— -e ^ O 

O n,. S 



ra u E -^ 



|S£2|iE 



?2Se 






Individual Returns/1988 



129 



M o V E ^ P 

eII£ fl^li.s i" 



!= 5! 



3 5 o ^ ^ ^ E £ c 



;c= ! 



? « C KT 






.£ a? : 






fi|i 



St = S |i„2E s 



i"^?E:; = 



^2^E1 



S y r^ =rS ? 



i 5P 



:i S r = •" : 

S o ™ ^ c i 



; CO 5 



S5=sE = Ei g<S,-2 



-0„ =a>iQ 304ia)^giuroCK'Jj;(flTO^roaj"<aj»^5 ^ 



E2 

o •" - 

- oi 



m 



III 



1 3 ^ 



2tr s 

? o - 

iS5 



; !^ z = c< a? 






. *^°^^Ee 

?|o1es lli.ll°^ 

3WO ^o-S •- 






= aSg^-iM-'f Eg SeI 



™ -S E ^'° 
n at i^ 3 ni 3 
~ E « «. 5 = °* 



> o e^s i-r-.l 



i i s s ;- i% 



fc S o S " 
c 3 c o = 

sail 



IS 



£ Es 
3 = ! 









■51lris25?f|-El'? 






u — t^ 9 



trt >.a- K :^ A a^t £ E 



III li'fl llllili ipi =|i 

Oc— >• "'C'SCCO— o'^'-oJOm JJ^OOn^.is; 



c^f3.S 


T3 ui 




1 


E 


m6198 
your loss 
may be f u 
8582 to f 
ble loss S 
ow 


P2 




r 


F 










= S « 










*? = 


s 


« 


r 


pUJ O o 3 g 


^ o c 


t 




s 

















i.?E 






° E S5t 
5^5 got 



i-S;:^i5 ., 



iJa S c 



1DT3</)— I 



ill! 



S < ~ ra = 



=im UU llMl ill pJiiil !|>' 



i;^ri;,£8S 



o 5 o e5 ' 

.. = nog i E 
O « £ ^m = 
e I- i c <j. S 1 



, or 



— - - K - E < 

>0'r s o 5 = 



llJ (T} 



II 



o ^-^ ■ 
Ec ^ 



5 5 I'-c^ 
i o Jg c ^ 

iE^S 
:.5 S"5 



5 2 c f ".5 

> 3 fl) 

!s e; 



1° i = ^ - 

E S E^SS■J 



° ° 5 - t * 3^^^£ 



^il=: 



^ S; C QO 



; s ^ -- -^ ^: 



o e 

^1 



3JZ u z 5* a 






li C5Sr 






? « ° 5 ' 

c£::s : 

O ^ V J= 

^E?Ps 






■o ^ 



o o 

Olo. 

S2o 



° i E 



•at . Jr 

: Q. in o 



S 1^ M 
II2 



2 p a 3 



00= E > 



Sew 

^ O Hj 

els'-? 

m oS CO 

l;l I 5 

Z "J ^ 3 •. 



■s siEs;?; 



°5 E 1 1 « s ; 



_- E 
OE I 









^silj|E 






m.-tEl- -V) Ifli^O£DQ-'/it:' 



u 

M - 









E E 



(J 
E 
10 

c o 



I I 



|?£^e£ £^r 

fSES^I of 5 



a. S = t 



= £ E s 5 c ! 
='S3:gl ££=; 



3 u DoE ; 



l!!'ili=ii|slslpj| 



£ i.t ^% E" 



U ^ n. r^ O — S 



01 

a. . 

(A . 



oii g2i ; 



E o 2 o 0, s_ 



.^ E = ^■; 



"C ^- ^ o ■^ 



5" >"^ S-!:;j 



- O - =■£ - c 



: 0)^90 S;- i 1 



i^-^"^-^^ ¥S J 



sisli 






ilisi? 






Iisiv 












s?"i2| 














2 

c 
E 

a 




llSill 


u 


cn 



l^T^^i 



: tS E r J 
-EE Rt 



;- E 
^11 



130 



Individual Returns/1988 



£o ; 






OQ^-^ It^l; --ll? c c ^ = ° 2'S'^ 5 c M -S o " ^- ■ O'i t <5 « i^t;^ 



l^"Z'^S = --SZSsS s:--s ='biS S^is. s^ol, = =0 =-§i=^^ss g a^z~. .^ , 



I I III flplip Ifliltiifilll nil il||°l!ilifi!l 5 iliiiilfii till 









^llltsll Iglliliilllllliilliliyaiilrililil'^ilSill filSrflillllt Slliii 



I •? 5 « -sg"* = <" 1^ ?E 1 ="■- See! „ §g| ».. -s- 

i„c g^= |i ^ £4 "2 iSSdSiir cs'g f-S" s'^'^iS -°£s£,.f£i S-i| l = S"l' = 

lis 5;:il?£ cS §*§s 5-£l?!-S£?5£f8o$2 flsl |ss|= sails- S£||t|5sss|^gja;i 

Ifllt iitfitl PI illlll 111 ilifllllllPillii lliftl Ii 

lill 1 fslilL Igt. gtlllli iisiL ^Is-Ie ss II „5 £5 frliiliJfii!. . 1= 









a C (T 






-=ci;£#3 3?^'^«J^^ = 3s£sisillg ^^SssSias-oS^cSoS 



_ 3 ? * 

'^t:t^a-2£«'i E5c5^E>EgS^2s!'£iSS' = £^S - -'-■ "S"-; 










i;*' oi —u. fU'.^S-' ^4 c°"^i; 2^— *'o=^*'a' a. . o5- 

= - ^ ^ •■ "^ • -- S 3-S= £ 5 g gc °5£S?^g ^ -% .nSZi%tlS- -- S .|5e 



III ;^J i.is i?li ii I§£f?ii4? ;*ss imUHz^m^^^M _. . . 



- "■•-■ -■■-= 9g^| ss l;!s|isi-|,p|t 5^&ozis5E-i-=£Si|fri|S-sr || . ||o.. 



p lilt fiii I |i u 11 ill Hill iiiii^iiii I iiipifiiioii |j 111 



^ s- 









QoS — < 






^ =- 2 ?1E£5 S":?^- £53Ssb 5 t a.E"'>'|S = S^$S =? E « -J: "3 S 

S!!o£g:jcf 2° .20 " ° 3is|,s J jI^s-s s|- S'j^"' »o5g gi "i -s o ^^ " i •S""!"'? 

,nl5>ui<l'J'^ S-=<liF >-COli. QOeo Q. S — ¥ o ^ C 



. 6£K 



;p!!!£ili|i li^siiiBpll|ilis|lfi l|i?i2iiyl!t|fi|2 i=i; ram hHl^m 

»^lll5^|;riJt^5t?ll!hl§2|i|l!li5ii^S|il^5EiSiiki^sS||||s?|IIS^ 

Jc^o^cii'iii StoSo ?™^£3iu=^ii.2co(Nj "SKc^^'Tofo^c ttncwiSa.gcOoa Sa'Tcat^njc a>MQ.o»c ■«'_:S_;>.£ji 
J£in>.£c/)-o(/) aoEo fc-2Jitfi-oa2.Ea.timu-— 'iltS-an)^^J>aia5 (■«oQ.acSc«>- >.ft. inQ. ^uj'n=!ao t*— lo >.— --HatMSmQ »s:-o 



- jn t: 



-i;; 9 



un I il iiP -if himh . liii^.. Ill itii!iili.f i!l iijiti 

= seI s '5e2s=- ^^^i S^SSi^i^t ssS|g|'gs ga^ S'ss:;s|||||E SEs|?y:s.«.|| 
isl-'la l|ISs2£l|i;|ip5£||?:4s?|l^lssi?I^si l^Si i^|S"|s25|i. HP!l = 2-gs| 



3 5b^ 



»o 32 I?; 



■3^^ls " s?"i.n?S2:i^*et:sas|-Si|aE5-=Es; 



5JSgig2^° i|?5^-5|S -it"^" ^-sis^seis-'l-sllJE 



it/i o02>IiioSuJ_j>-oEj3"Oo5.™EQ£>->.n]£mf-OJwi2n»x:«J<aioo«r_2"mn»K 5.n5EoESt;T50i3 



Individual Retums/1988 



131 






Jl Q^?, S ra^ o S 






3 5LS1 



EcT> ° " ^-i 



Jo £ 






5 e'^ 






" c l£i QO o <u ^ 



J? c OJ -2 "^ 
E 5 "5 o-o 









) o > s 



^ go § a 






? O C c 

[ s .^ I = 



- 3 S 



- £ E — a'ts I 






o = = _ aj at 
41 o g Jl c ^5 

« 3> «i ^ c ■£ y ^ 



Se S; 



„r-.»Q; 

2SE = 






J £ S i! ° 5 5^2 



— CD -a c ^ 5 Q. 



a» > 3 c Sf- o 

||il|lK 

|-||||s1 



91. 



' s S J Si s I c t 



t 
a € 
a o 



a <• cite to °: 



= ^ * 5 41 </: 

a. o g-^ a — 

(J = Q.S C 



- 5 ^-latl 



!ili? 



■sssi 






i »_.■ = s 2 ir E I o i 
- £ ui !? ? - tj ^^ ai 



c 3 oPra I " 
2Sfi ?- S 

jiliililllifiili! Il!rs|illtilli|i 



Sui E 



>-t s;- e3 



i5 ^ tj « |r, "* 
""Si; !-SS 

5 =^ 3 k^ o- 



" g^ Si 

» E£?2 
3 o c i;^ 






■>5S 






S £ f , ^ - 



2. _ ^ 41 3 

t i 2 I g 
B. £ J =" 



. C5 - 



J o m ;; 



!5 EJ 



S ES^ 



ss s,E ; i= = 

i£g£.fl" *'^f'°g,S-S2- ;^c 



JO =--"2£ tr : 



5 S^ E 



i " = * S " " 
l « " «l 5^ 

9 e>j CiT3 ^ "^ ^ 



: ra >- S^ i;5 ^ 3! = - 






« - E > 






= 1^2 is"!- ^ >^°l_^-§il^-'S5||*3i^5s 



3££E -E 3cg i£ ! 



.£S-?3. SeSS E J B. cSSe < =^ S5S -£ . 



OB.T5 : 

«£ ™ -a ^ o a- - 3 






esjg^ 

c 5 " c 



c ^-D ; ^ > c 



§3 

3 S 



H C £ci 





SS« 










Use your home 
conducted the 
Show 3 street a 
number 




■O-O fl, " 




o 

a 
.E 


a 

C 


You don't nee 
unless you ha 
required to fil 
fiduciary, or a 
taxretufn 


lU 



25 

O C 

E ^ 



ll 
E ^ 



i Eh- 3Q: 9 - 

>c^3 o^'Ejo;^ 

-■or -^ m£ ?o^ 






»^ss >■ 






[! o >-c; i 



sSa" 



11' 



5|82 = |e o| = = ?i'°S^' 



£E£Sf *! 



ec-r=4i .flS^*- oS 
= c gg |Ei; S^ ^ 

ss;5 Slsi§i2^ 
g a= I (5 = 2^ so« 

i£|£ 35|-=a si 
3-5**ra.5;;S^cc 

Si£' 







E 








o 




o 




u. 




(A 


o 


(A 
lA 




c 


(1) 






o 










a 
■o 


oS! 


s 


3 


0) 


*- c 


o 


« 




?i 


a 

3 




«A 


0.00 


Q. 



■E |e E 



« G E 

^ o oiC 

O'" - 



I ^ y -a" E 
; O 5i: 9 

i^lsJ 



I " 

S* ^ c ^ i " 

3 "i ^ .*^ ^ P o 



2;^-8i,5 s 






"O (0 o £ — " 



is s 2"'^a 



O O ^ O Z u 

111 4> «^ OJ 4f - 

oco 3V) a: 
i 3-3o E c 



' -^ ■5> o Ji . 



"sj 



Eo! 

IeI 



E OT3 a 






^llssli^sPii? 



A^ J3 < om E ^ O r 



*^- s c 



c 5 c: n 



y £ oc>i • 

. ?. E gg . 









J) HJ oo 

i^EEo 



fE"'JgE~2 £-5j 



. S 3 c 



T3 O'g 

a s E r- i 

- o q2 e 



; * •- SE 



tM O 



^£(n o<)i c 



= ;5 jc 
SS E 



"iij^-gjs (5.E 



-^TstTo E-j3uj"y,2E = 



Oo E i 

o gt-o-: 



S O 3 

>E g£ 
;= E-5 






c g 3S ; 



3E^£c 




"- s"- 






=ls^-° 


Sl2 


E :? Sg 



> ^ 

t • 
n .E 
a. ^ 



: S 5^jcNJ-H ' 



c != oO — O 



c •" — oo .- 

HI M K* c 



3 t -^-H 00 p,( ™ 



132 



Individual Returns/1988 






o t, E 



E-C So|. 



5 u = 13 S g S^ £ ' 






- So " ■*- 
^ £ ra o 

3S e o 






— -oaS 



s s°^-^ 



: — E u% ^ -* « « 
. o o - 2 ? — t 

; s S p o = e = 



Eo -^i w^^E^^E'" — 









15 = ; ?=ZS 








s 




s^ 


S|t||i 


i% f 




? 




■2 £ 


aa*S'2 


?ISI 










I'lHI 


2=S- 









^? 


mi 




h 

ii 


<5 E = 


Cost of Goods Sold. 1 

trade or business m w 
purchase, or sale ot m 
income ptoducingtac 
inventories must beta 
the beginning and end 


Cost of Operations ( 

Income Producing Fa 
line 2, Parti includes 
operations, complete 
Part III as appropriate 



2 ^ * ^ E " f 



S2 E ° E = 

N TO m Q. * £ t 

C 1 £2 E ™ £ 



- o = E 



:.il! 






:|ssi ? 



: S a, E oO^iri o 
o — -o < >.cg T >- I 



: -i m -a t: 

'£ E c 



>EmJ":£i2;£u 



o E mcj 



££ §i ! 
£2 • S . 



u =0. " 



^ a; o ai S 



tsS ' 



— - <u ■ ^ ^ 

is s I " ° 
:e-S;^s 



i n> E a; " a^pui O 






c go-" 
E -o-^ o 
3 " E - 



■5? § 



M 
O 

U 

e 



o 2 S >■ = — a. 



Mil:' 



^S E ao. ^ ^ I 






a; c 5 o c (fl 



o c Q.OOO _ 

= - o ^ ? S o 
TO— 41 £ S P 
£o£Ea^ 



*■*'£• 



5^ 2^ i 



3 n o a, 5 

ifiEr 

.= 3 >/. S 



3 — w O O 

"^ ? « 3 c 



«* 0. £ »> £ a 

E ? i 5 " I 

'?ff5 SSI 






5 ^ * 
£p E 



!=^ ^ ^ 3 = 
o E c ^ c c 






— o -I 



s5|E|lliE|5i; 

u a, g o^K- c c c opiH- < 

SS£l-ii5E,sS|i 



"7" .2 *- 



g S5 

W 2 « 

c i J 
<o ~ c 

CD 0, - 

N ji 






-^ Sii^ 



9^c 



I? ' 

I' ■ 



1 i 13 - 



ee a 



Su- 'J „ c 



^ "am 



5££e 



- r; oi s o c 



■ .n at CO y^c-^ 

' 1-^ ? 5 S E^ ~ < 



:;^ See 



„f 






E-ggis;;; 



St/l t-> -^ O- 






J O 3 41 w ^ 



"1 



= ;s iS „-l8 ? |i 
;£? eS eI« is E|«- 






, m S 2 ; 

; • 3 S' 
L .5 3 » J 



JO-a^CLoiCM ^aui: 



</l 3 gj^ 



i 3 E^ 



!ESEJ|S 



;s ssij 



» no"- 



iT>^<.°-; 



IS 



'-£ 5e = 5e-.o,/, e-i 

;~5 53"-|2||e $s 

Jin "^ aj —CD "^ QO-o " :2 ? ■^ 
, E ru a, - Z ^ *■"■- =: = 

-Wo ^CotOSco ^ 
9Q.~ oracii/i!3reu. 



iB f ; 






S ° § = E 

sfss 



10 o i 

"si 

c : 



J a 5 E S o 



c 13 g o 

5f s"e5 



?r*^ ^9 



Q^o CO cr (^ 



£ c S c t 
t; * S ~ ai 



2; si 0.41 S 71 ' 



I = cO. 



? ss E — ,r «, -o 
! — 3 t 3 3 jc - 
' o P o wu 






o 5 

o£ 






. 2 41 a-* r - 

"t »-f e|| 
«| E " o ? ; 
5' I =^ a-; 

: - 2,13 13-7 
1 c *■ o 3 ^ 
3 5>a = o ■; 



E ^ 



p *• S "^ 

o£< a 



s££lif tS^ 



'' E °- 



c t t- 1 



^ 2 * 

C flj c ■ 

S£; ; 

111; 

2 I S i 



n"& lis 



E ^ 1, £ 



^ ^ s^ 



^ »- un 3 1) 



«>1 . 






s E r-,- 3 00 

3 a, tn -^ 2 S - 



!.2 : = 






eS|I 

ssHs 



<3i 



s^ 



.E 'il-E< 



iEiiSIS 



;g; 



= sl^g =:t§Ei:S5;, S;S|f S l^s|'?- 
-T, '2^-^to5^°5.^3ra 3Sfl33.^TO^<l.*« 

^«f3C*iiv,-S£='«20*^C,rtl3 .i,»'-13S-i^ 

iE2,oS«Ses ESS S ^enmz 



- 13 S£ o,"i P~-* 3 ■< aj 

?EI<11TO^™ i^^-flj" 

; s S.3 i; s § s 3 



- 4 i 



c Sf 
9 E " 



.E^Xi 

J "^ = ° 



Individual Returns/1988 



133 



5 S a 

£ » 4j " "- S S 



»S ^tJu 






; :; ^ 2 E S e 









— V - 






fi '^TJ'S^ ! 






:?! Sso |i-::*|ss?lj" "^s-TJl- 
slsir? s?lSir?i||lilli||ri 






i « "f E S E eJ 1 



j * £ p o a 
,E°Qilf 



: 5i 5 






t 3(n 

4. 5- 






J a J 
^^™ 



: 4J 9. ■ 



i £ 



■Z ^c 
in pz 
'-■5! = 



? ■— TO C^ 






l"-s;^=^2ES 



O o 
S uj 



<%£tS 



sis 2 Sif-. 

3Siq^ *T3E <~<k.5 






III 

|E| 
£ 2 OH) 



"mo 

S £ - 
"Is „-s 



») E E * 

Ei5 . £ oES^.E , £5 

lllisla ||"=^^ll§Sf i| ill 

f£psSsll"ESililil|.l|Ell1 



io b^ u S 



120 uOJoy-opQ.'^'a'S 



^ G ra °-p - o i°-^ * y ™ ^ S ™ = 



?§l'i^^'* 



£ ¥ £ £ " c ° c I 

Ef *p o ^ S *i 



* £ a £ St>^c/)(^J O 



: a -D -O ID w * 






? - 5 

Ul • c 



^■= E c „ J 



" c SJ a^J 
o • > a « 



ifl -C C CD m 

lllli 

a , "5 *~ £ ■? 

11 1^1 

*> m fi "* "O 



° S o ^ I- 



"2* 



- " m i^ ^S 

illllll 



S '^ " o E 

nj - O ~ i 

Sf Is: 



,^as 



£ o >,trtd 



3 4) Qo ™ - = ; 



S.E * c ? 



5 (J S '^ ° 

*" i - E £ 
5|3?S 



G ?^ - 3 3 i: 



T "Itl... 3 



° * » 

; " E 



5^3 £ 

ej: ; 



00 E c ^ * 



E - - s, = « 

• o e • "g =■ 
> a) c ^ "> 

"•I -ES°E . 

« E. Ti S e w ; 

I E -^ i i ! i 

• « 5 S'S = ; 

. Z«l S E aSLi 






= o2ro"l^§5-< 



c E is e; 



3oS^aiD3- S i-o-^, t^ D05^ E ^ 
-lEsiflll B 3= EESSflSg 

r=fiiiliiiiiiiilssi 



Jess 

jot: d ^ 






e aO t i 



l=?S 



; c 3 >.|" 



4:3a!K«<^T 



i'^lllill 



! 3 E ! 



a<3u"o3 OC4,£ 
°S,3??!??.^EJ 



000-^ 



" - 1: 



' Vi ir, . .^2 ctlSm 
' = SSi C ""^ 5 • t !! 
! S = o o-o g E "£lL n ca », u. 

r i^risSo Soi^Ss £EE« 



ll = " 



a c QD S" >. at/J E Q. £ J3 ! 



:JT3 c 00 

D 5 ™ f*> 

5 3 ifl 0) 

O in n 



■» £ 0) ^- i! : 



£ >.-0 c O ™ <i^2^ ■-* m . 



*§5 









'Q i.^ 4,^i:_ 5^ 






Sc = Gi 



5 E E i/i S cO ti^ fl 



511 



^3i >-S S2 S 



"'io L _ 



o £jnEO°oc 0^0 
ck ^aai'ii'E i au. 

e"^ ™^ *-= ™ ™1^ ^ "^ 



" ■= iZ ''^ = ^ " S = 
n >/f a; ■» 5 o at 
2Saj2Q:oa3;a 



Mg, o m E S 

him: 



ij^l^i^iiiill 

i|i|osllill|i| 



4^10 c~Tj£^( 

■ ui QJ ^ E >, u o E I 
3i:OOcc=o): 



^ilUii 



- ^ CO 

- =5c i 

^ 7 3 o a 

c cist' 

? E = && 

SEt=t 
?. o 3 <b 3 

J 0(0 E 2 



ill 



•> sl" 



o a; 2 c 

_9|'T3yj3tnO'i 
■5 SMf = o Si 



2s<=£Bt. 



= !? = £ 
I I 3 ? E 



10 * y 
J S 11 c E 



E r, !> ; 



JrEi 



" " E^ I 



- c£ o ■*> 15 ; 

ia^" oi ' 
I ^^ S ■i-E i 

- BS "i Es> 



E g-3 5 S 3 
g o> o C C 0, 

»5c il^ E': 



= 6 =S£ 

" 1 a E E 



S E'a, _ 
3 c *!^ y) 









0-Q-4,«o0* 5ro^ r -l^Ewo;*- 50^£Ecc^°3 



; sSo 



o o £ 
a,_- "V 
E-SS 






3Ei5o™5-i;Soloi;EEs=ao£< 




O Ul ^ 

•^ ttk •— 



" E 



V a. 



O 0) 



— 4J >- a; ^ t: 



'^ o 3 E ait- _ 



!?t^i5<?l = lffS 



£2 "■ = 






0) s-„ 

"I 3 3 

o •^io^5s5^"i 

3 ='£.": >-!?i|ES"i 

afisElssS,^!! 






Co o i-Z I 
CO E °< ' 



■o £ ° ^ ^ ■ 
?:.£ £ *!^ ; 

o " 004I-0 . 



3 E^t 

SB it 






Q flj ; 



? E T o " 



cE-ft 

■3?5 = 



3 5> " 






l£ii£E ; 



llll 



M™ «- 0_ai l-mOOSJ 

cc lu £^£ -i™c-a 

^iiliil^l slt^i 
lr??-iil£ i"£=S 

•-mo OQ.-'"-T3aiQ QE^ >,. 

?^ii^^?SEli5|sii; 

^'^?«i?lsSa" "'5gg"s 

u oEojuojioEoE I— >. >^*- t 



134 



Individual Returns/1988 



c " E 
coo 



*• .£ ™ 

O^So 
3 « E t^t 

pill 

^ O - T3 3 
U ^S 3 C « 41 

= a as i£ 






-=>ElS = u 



£z 
E?' 






u! • 






^5 5 



3 iCT 5 
c IS t 



B o £ E 

e '^3,'e 
5 S"£2 



tfl (^ 00 ff> 



f3£E p 



i^lil 



• • O ' 



^ c o o o 
o ogi 9 o 

Se2s 1 



£ iS 



•X = « 

Q. O < S u 

CTi CTi CTi iT" <fl 

gSSS| 
§§§§=■ 

5 o 5 5 9 



5 S S E 3 

J £ 4. |0 

lU-E-' 

- "^ O 41 

:- Qu c 
Eg" 



^ ooo tr 



w 

V I 
e ' 



E r°E 



: 4j O^ S £ ^ ■ 



5il&,4 



* t ^ Ss c 

Sgcs"t;4 



^E o- c I S- " 



« E 
li 



2 J|03a.,_«-j2 



sIe t 

• 3 S&^ E J 

'- o— c d) r - 

EgS5s.S- 

> E y a. .c S « 






O-^ C Q.X) S 



3 * 5.:?i 



^o 




flfS^^-o 






Sgene 
anima 
nessth 
ears or 
notap 
rtainc 
reason 














So? 


ISilltE 






Sj?StSisS 







- E S „ 

ir,rS till 



> 2 £ >,0 4, 



4) » 6 "> s; ^ s- 
ol2S,E|;S| 



?|EgrE 






i2?5|E°Sii 



^j c g o 5 , 



;?Ef,.£ 



1 i ! I i L 



is Istt; 



* g = &■. S a? I 

; S a^£^ ; S S 

?|I|oS?^-oe: 

W»Oii<4)^Oi £. 



%-"- 23 



3s^st«^»|5|gs ! 

-ifl"c:ooF3:32oS«* 






«j O C 4. 
^a C 3 m 

4i c: 4i o ^ 
= o«*£ '. 



ISE 



O £ o * 5 



I E S o 

• S£ S 

I --S 

® * a) >- 



11 



is sg 

; £ — o 



rate 

^32 



u S o 3 












> t <i> * 



E SS-E 
^ S 5 S 

,5 «■« ^ 



» ^ OOfl. - 



iS2|§£i 






s.ss-s^i 








enerallyisanyactivit 
of a tradeor busine 
lly participate m the 

uctionsfof Sctiedul 
or the definition of 




_ 




it rri 

J6 g ^^ 2 r 


1° 




c ^ 






S£S 




or disabled 
aterially part 
you materia 
8 years prec 
ty Also, asu 
materially pa 


till 

3 r; 
■0 — s 




!i 
III 

lis 






ve activity g 

gtheconduc 
not materia 
Seetheinst 
040), Imel, 


1 

r 




If you are a retired 
you are treated as m 

a (arming business 1 
participated 5 of the 
retirement or disabil 
spouse IS treated as 


ill 

5Sg 


A past 

involvin 
if you d 
activity 
(Form 


i 


^5 = 


s 



3 S * 1 



Srsi T3 = 



£» 






E « ' 









.g"^ C 2 i 






3 - iri g 



lof^l^ 



= St!- ! ■? O 5 a 



* E 



2: 
WIS i 



3£° 



= sat a^agS ai 

'ln3^4iUSo£Sa. 






= E e■_6- 
5 9 u S E^o 



n — M— "^ ~ " 






£ c u 
;r— ",5c = c 2 i 

o?a,o«3™o -DC 

?g = E| |3°= ; = 

:i033"4)|'*'fltijC 



E E £ 

1 i I - 

i p u o"^ 



m in 3 C O ( 

>■ = ■§£* -= " 

E°^o| jl 

o c * ■= -- "S - 

>- 5 E oif «b > 5 

5 3 Q, — 4, C 

g J ? a;^* i^ ■ 



E|1 

o e 



?1?^!-El;si."-^ 



!■; E 



s::^££o,= v CO. #=:(/ 



"^^ g 5 5o ; 



> E 

3 M * 






c r3 
eg £4, 

SIf 



||oa|||lj = . lie gli 

?^ R ^- 5o * S 0-5 00 o"ssfl: ==" 
.■;;2jEjs5ss5rS €^*ft t' = 

^ ^*~ c V'tZ "" .-ga^w - — «) = o fs* 

2 3 S "^ C 3 -s 

°llllii?illllJiilliri! 



> E abo' » 



5-^Et 



li 
? i 

« c 

c £ 
o ^ 



S§ E 
* = o 

li " 



- O ^ E 
?Eg° 
" E o = 






".„EgD|2 |Sf 

°-?^-'DSO 4.«i 



2 c c 

4, cO 



I 3 Ei' 
I E o''^ 



E E « 2 (B 3 

•2 *£ ? ^ 

- c 41 o -5 -o 

o > c " s 



™5)o^cac Ec* ^o'^i: 

;■— t IT*- ^tC. ■'^34p fV^4J 

±c u(>g £ =!4iAcra «>^^uj«^m« 



S=o 









SiS SE sSi 



i ,f3 

E ° -S 2 ; 



l^^iEBc-^-c 
£ 00 ^ 



£ - .. = 



rs..i2 



- ^ - 003 ° 



V -a S— '^ 

« £ S 5 ^ 



E E S| 

E * 3 « 






foSfSg; 



E 41 -o " 

41 a o S 

S -^ E £ - 



I i 

3 u 

^5 



^SE J 












'£e5 



S», TO 



III 



; c >-« g 



illlHlliPEli Hill 
■ o-g*-^3jS£----S4'aj3oSS2 



* E i 



I i; 






) Sm3 E JPCL vȣm 



' ° ^- - F E ^ 

' S Si's 3 2 ™ 



= S - 5 S * ! 

E S 5? E 3^ 



5 a >-'^ = 



3 £" = = 
o 2 2 



i ^ O " 



2^* S c 



' 2.2&^E5S,cS^5a^| EOE 



•00 



S<E 4iE£Eo4i^ 



• c 
E5 

3 • - 






Individual Returns/1988 135 




E . 



str ^S a ^ -SsrliS S ss° lis, 



l?Ma i?ll -'^ ? t si fp?is|£;=||!,s| Stills ipiii SisJIs Isll 

IIMI nil INll il.l iiiilil liMliI nitill Pifipiilsi 

sltt^^ lis! i?=t 3 fi?5^slsrsii:jfl=|? ill-? i|s -llllli:: i§l|l=ii«£gl 
,s?l$:i |i?l |gi s ? :^|^ i?l1sESS5os,||S|,^ s<s:||s st'H-^ ss:;|i|5s = |g| 

llillll II i .l«|l l|illlil|l!|iiflflll«lilli I ^H III lipflfli| * 
I i llillll !^lii^^ii"!'°^^l|lifilllltllt| 1^1 ifti^lillliflHIiiil^ililll 



°P 






Jl. ill If Ji m nl ^ ^ii lllill t I if hi li« Ipll 
fill 5tillti !i!l| m m If Itll IlilPil I II lifliililll iliil! 



- o o 









llifllliliiilH I ? |^!!i If !| i i iliilll I I lllllit flili !t li 

nil! ?iiii|siii ^ :-s isii ^§ig ; si ;is|is| ifiioiiSss|i§iii«??iliii|r.iiyii 
' Ii§iil.rl5?sii-:s?iis^g§||3|ir:=^°-=ilillli^'=?'ii'3»iiii-iii^ 






s2s J is jSlg .£ . .5l=E&Es£ .5 .a£ .» S££SSS3SlS fS^sf 



s^s 



J £ o 



(JO : 



£slE=f SIIhS^ = Iff, oi I 



eS 5.«.'S2 gE? ^a" ■. si^E oG^SS|=sggE 5i=»-SS«g„ . 

|l|lfS?l 5 1 III 1,1 iUJi Silx=|j||-tX§||^ ||ll:poS||ll |||| ||||s|a III 

liliilpjsgii iJe ?p H p liiii iiii^ilfi l8il^iiii-P ^=li £ii| li |li„ 



lilliii 2 y is 1 1 111 If ,11 II! sli i iliillil I liipill lii i ill i; „, 

^I|i5|ii|!!!!lllll° IlliJIIili illlil=liyiPil=illil11lll=liiy 



■ ^ «> c ^ £ e 



^I 



136 



Individual Returns/1988 



11=1 



ill 



= £ =?! 



i! 






1 .fl^ cm c 

: S C ew O 
: 3 g ^.? = 






> 4) c"- p - 






? ^tj^ <a) ID CO if ^ J 



i:?2 ^-6*; 



O E ^ 

^ — o o „ * c 
• r >.r ^°-£- 
S 2 c « £ « c <: 

SllElSgl 

o • _• 3 - < S ; 



■ « S.SS 5^' 

& £ :?E£SLE 



5? 



- « * ** £ " 



E 2 = 



O O o O k - 



^■^ * g ^ 
3^ * 5-S^ 



= 1^1 



o aT3 o 

— ° nl OJ 



O : 

e ; 



m £ 



i;0 

II 
o o n 

E t; * 



i: 




Z 


f 




— 


» 


p 


S 
























b 




■D 


g 


« 






£ 


° 


1^ 


S 


J 


2 










" 



n 


c 


E 


S 
^ 




■5 


a. 


E 
S 


S^ 


£ 


s 



i^^^^ »- 






^?sl 



3^ C ° ^'^ ■*- 






^ S iS 7- S 5 

e s=eI¥ 

m S = o Q.« 
,j « - J 9 a| 

S 5-» = 









a" 

— c 

i E 



- aao 
3 am 



3» " 

o« E 



S = i: ȣ . 



3 T 
e : 






■ s E 
: -Si 



C U3 O T3 ^ E 



M ^ *i^ u "^ 



i%l E|i IS 



z-a • S a • ; 



i>uo5c"^15>.E-g- 

ii|iiir:^d 

ISO— E aTjESGi 



S S3 

IS I 'ill 









3 ^ O C 

t w£ « E 
o 3 „, o t 

E eSS-2 
*■ 3 £ ^ o - 

3 S.¥ *< >. - 



r- £ If I i 



^ « 4, 3 50*: Oi <j 



III 
2 OS 



<tt o fc 
5 3. 



: 3^3 E fto, c t e 



; r I »" : 
i ilSE 






- ° =c >. 5 S E 

rff^i 111 










« .U «J 




s 


-4fl 






f 


^SiseS: 










3 


t^.|tf 








0> 


f^SL5<J 


3 


§ras!i 


& 


Plil 


f 


g|°*4i5 


go 





Individual Returns/1988 



137 






or- 3i 



— OHO T— a»io 'I— o 



^ inu-iio r>- ooooiJi 



-Olio 3— CTilD ^-"O^IO 5—. 



soxno — -c^ 



nioior-. inoxno 



^^ 3; _ 

TiiO V-hOiiO W— Olio 
Njfo « m 1/1 lO r«.co<0<Ti 



800 OQOQ OQOQ 
ino in o u^ O in O m o 



QOQO QOQO QOQO 



CO CD CO OO 

3 = 2S 



g 3 in iOr«. r- oc 



5 — Olio ■ 



!S3£ 



jliO n — CTilO 



ir-r-oo 01OO- 



300Q OQOO OOOO 

n o in O m O in O inomo 

3««(sj (Mi>)(nv ^ininiO 

30Q0 QOQO QOOO 

b kn o m o in o 1/1 omom 



gggs 



JHO It — oliO 

nie rvcoto* 

3 0_ OOOO 

Sr» <0 CO oi 
OOOO 



OQOQ OQOQ OQOQ OQOC 

in O tn O in o m O inomo inQmc 



sgs g 



OQO QOQO 



gsis 

<0 ON ti 



JliO 'J —ONiXl "I — 



Olio V ->o^<£ 



15 I 

— 5 



USS 3^ 



•»-«01iD t'~0^\0 '»->OHO 



TiiO <I-HiTnD 



OiOO— {MfnrOT 



JllO IT— '(J>IX> 'W ■- 



SSSS 2 



-■OHO 3-"Oiio 1 



ab Oi O^ O ' 



3SS8 : 






■« "OllD «J —OHO 

<T in mio i~~anBO^ 



-■ Olio ^ — •cnio 






532S 



— OiiO 'J — Olio 



<r — oho -^ — iti^d ' 



n in inio lO lO 



3 — Olio ■V— Olio ■q — 



Sggg Sggg sgss 



»OQO QOQO QOQO 



ggsg 

9 <o a> 

gsgs 

(O flo CO 00 



OOOO 

CO 40 CO oi 

OOQO 
OmOm 



Sggg 



|ggS _^___^_ 



gggg 

tfiON Oi ON 

gsgs 



OQOQ 
^ 0> OiON 

gggg 



Nor^i^^co coSoiO 
ota\oioi oi oi oi O 

QOQO QOQO 



Sggg 



QOQO 

ooo'o' 



S8S8 

o'o'o'o" 

ssgs 

o'oo'o' 



ooog 
o'o'o'o' 



OOOO OQOC 



Iggg 



|Sgg 

odo'o" 



gggg 

Snoioi 
o o' o' o' 



OOiOiO — f- 



•I — OMO IT — OllO t — OllO 



^^^in lOr-r-d 



llsl ■; 






IT —OHO 3 —OHO 

inioiorv cOONOiO 



IT — ONNO ^ — ONio ^-'O'fn 
iniOiOr- coOiONO — csirvjrn 



-■ OllO IT — CThO It— ONIO "I — OHO «T — O 









OiOOO oooc 



OOOO o6 



OOOO oop — 



iniOiOr-- fflOiOiO 
OOOO OOO — 



IT— OHO IT'-'OHO 

^ in in lO r^ <o Oi 



ET- OHO IT— OHO ^— OHO 



— CTHO W — OHO ^ — 



3HO W— OHO IT— OHO 



— iT"^ n — o- 



inioior-. (AONOiO 
OOOO OOO — 



3000 OOOO OQOO OOOO 
romo inoino in O m O lnou^o 



OOOO OOOO OOOO OOOO 
O m O in omom omom omom 



OQOO 
mOmO 

M> lO lO lO' 

OOOO 

omom 

lo'so'io'io' 



OOOO 

momo 

W m m lO 

OOOO 
omom 

NO lo' lo' lo' 



OOOO OOOO 
momo momo 
NOr>.r««cD eOO-ONO' 



nomo momo i 



OOOO 

omom 
NONOr-p- 
•O'lOlO'lO' 



omom 
N0~ no' no' no' 



OOOO OOOO OOOO OOOO OOOO 
omom o m o in omom omom omom 



io>o'~-'^ cocooiON 



j>- r s onIo-Io 



3SSS 



ra 

I- 
>< 

(0 

t- 

00 
00 
0> 



rfj^E 






5 «" <o c >, c at 

Ibc - . It _■ f f^" 






vH 3£ .3 



« u = S 
i;i 8e 



III 



sJ s; -^ 



- n CO ry lOONf*! 



-• IT <0 CNI lOOH^ 









nom omom 



^ — 0>ND IT— OinO ^ — OhO ij — Olio 



nioiOr- OOOiONO 



T "UWO "»— ONND IT— O 
fHOiOt-. tOOiONO — rg<N 



-■OHO 'J— o>ND IT — OHO 1— o»N0 "a—giNC 



IT — OhO V~'a\'£> IT— OhO 



5? I 



-■ IT ta ry lO Oi t»i p«- — q OO fNjtooi'') r«-— i^oc 
ifoo IT If IT m in lo lO 10 p«- p- p«- to cooio^o 



NiNOOid f- — ^tO r-jiOOitn f-. — ij-OO 
(TiT^m miOiOiO r^r>Hr^0 (SO^O^Oi 



r-JiOOim f-« — II lO C\4iOOit'i r«. — If 00 
^^^m miOiOlO f~> r^ [^ OO coo^OlO> 



■*. 00 ^ ON ONON 



gmoino momo momo momc 
(Njmf^O cMmr-o cxmr-o (Mmr^c 
nio lONONOr^ p>,rvr^>oo eoeocDOi onoiOic 



Smom Qinc 
csimn* Ocsiir 



OlO NONONONO lOr- 



S— ONIO IT— OHO IT— ONNO ^— ffllO * — OHO 
— — IN m^%m iDr--'~-co o>00— pyr^niT 



ssss sggg SSSg gggg gssg 

0'*'«(M (Nimmv «minio NorvpoA aoat oi o 



30Q0 QOQO QOQO QOQO QOQO 

5mom omom omom emom QuiQin 
5o — « cMcsimm ««mm ^Norvrs MCOOtON 



3SS2 



5S SS 



NjiooNm 



5S s: 

MIOONfi^ r«> — IT (O (NJIOOH*! 

'unnu mniAm lONOior-- 



r~ — II » (M1001« 

p-oooooo ononono 

r— OOODOO ONONONO 

CNjiooifo r~- — « 00 fNi lO ONCi 

lo lo NO f— r^cooooo oioio^o 



lOiONC 



nnS o>ON(PO 



momQ momo momQ moiAQ momo momQ momQ 
(Nimr>.5 nimr-d c<imrv5 nitnf-o CMinr-S Nm^5 (Nimp-S 
OOO— — — — CNj riirgcsi(T) i*>(*)mw WW) mintniS loioiors. 






O (M f*HOONi*> r«. — ^ to CNJ lO OHT 



-IT 00 (NNOOicr 



) 010NO»0 O ■— — 



--ITIO rNiiOOicr 



■«. — liO ry lOOir- 






(MiDOH^ r- — vflo fNjNOOim 

OiOiOlO 0-"-»— CNJCMCMf*! 



0(M f^iOONro h- — ij 



N lO ONcn p«- — ^ 00 e>i\oot'^ 



) (Niiooitn 1^ — wco rgiooif* 

) ONO>a>0 0"-« — — CMCMCMf* 






nin LAOiAQ motno momQ momQ momQ i 
*-i cNjmr»0 pjmf^O pjm^O Nmr-S cMmrvQ i 






nio lor- 



1 cnOOO 



iiOONfn r-- iTOO r^iDtnm r>- — goo 
iinmio iOf--'-r- cooooooi o>000 



nio <OP>r-r>- cooooooi OiOOO 






\nacnm 



ooi oNOdo 



finoin Qinom Qmom Qir 
cNimrsi Qt^mrsi ONinho om 
OOO « — -■-« niniCMCM WW 



138 



Individual Returns/1988 



hit i 

23 o 



?32 PiSSS SS 



DO ^toryixo 



CTiO<MfO 
— (Mfsirsi 



•C •Sid to 



PCTiPI h> — in CTi 



iCtOtOiC 



>Ct£>IC>C 



lAiC^OkC 



f^ --* i/i<ji *T>f^.-*i/i <r**^ 



S8S8 

O — " rv 
OOOO 

oi oi oi a^ 






OQOQ opoo ooese 



0^ ^ ^ ^ 

isis 

« » ffi w 



isss 

w ^ <^ ^ 



OOOO 
OQOp 

^ ^ ^ o 



8<7 CD<M >0 O ^ ' 



•00300 iMiOOV CQruiOO • 



t^«0 — 
iO'<o'iO(0' 



S8S8 

Q OOOO 



iTiininin iTikniOiO ' 



i ^'^.'^.'^. 



gl^JlO O ^ <0<N(iO 






6000 OOOi 



>o >o >o <o 



3 in O >n O IT 



lO >o >o <o 

OOOO 



ifiioaoai I 



' tnvOf^ 



iO*OtO<0 



010*00 
xOiO^'r^' 



StMiOO ^«0<^i< 
0»000 OOOC 



lomoiO 



lO lO tc *£ 



f^OiOfsJ 

>o \0 <o >o 



fl l/^lTli/^ I 



OOOO 
Oi'o>'o>» 



OOOO OOOO 

isss 8S|S 

o~ o~ o' o o' o' o' o' 



OOOO ooo-- 

isis isis 

ifl 10 f^ f. w o> ^ 
o o" 00" do o" o* 



S8S 8S8S 8S8S 



SSSS 









3r- OiS 



O^ OOfSllOO ^CDCMkO 
-■— ^lOf^Oi O *-^ f*! ^ 



lOr-oOO -"T 



O ^ to CM >0 O V CD t>j lO O T ' 



I (f>tO<C^ Of^diT 






1 lO n 0> 0<^Jf^^f^ lOI^-OiO INO^IO r«.o>0 — 



TiO OOOO 00- 



or* 000 — i^ ^iOr>.« O — 






ij mO>*0 'I -■ 



niO r-> WOi 



-> CM ^ u> toCDO<— r>j<*>ifn 
^^^O^ OiOiO^O ooo< 

J — O** "»— OHO «r— Oil 



is2~ 

lO'lOtO'iO 



lO'tOtOvO' 



fip^^^in Oi'^r*'^ i/io^O'*' ^^ii^Oiri 



1*1 i/no <0 O^O 
ID >0 lO *0 lO >^ 



i2l 



S8S8 

O — — f>i 

« 10' >o' to' 



300Q OOOO OOOO 
n o in o in O >n O inOino 



OOOO 



<0 lO 10 >c 10 ^D ic 



8S8S 

<oto'io'<o 



8S8S 

lOiOr^rv 
leiOiO'iO 



8S8S 

CD n oi 9> 
to' lo' to' <o' 



sss SS8S SS8S sss; 



S85 

o — 

"si 



800 OOOO OOOO OOOQ OOOC 
mo i/i o m o <n o ir< O moino mpmc 

-" — (v( rvrrimv ^ m in <o iBi^i^at loOiOic 



popo oopo PO 



82 8S 



tit i 

23 S7 - 



kniOtOr>- (OCOtO ■ 



— -cM^in lotoot— • <Ni r^ inio looiot^ 






5— f^^J-tOr* COO — "1 ■» i^ 



a 00 oiffioio* oiotoio 00 do 



ooSc 



iniOIC^ aDO*OiO — ■ cv 



-•0>I0 IT — « OlID 



oSS 



; s;:ff 



ano 'T -"Olio 









Ji O — ■ m ^ to r^OOO — 



jiioic toto lO >o 



0000 OOOO OOOO opoo 'opoo 0000 OOOO 



in o in in O m o inoino >no>no inoino 
O***^^ njr^r*)^ ^inin^ lO'^r^o) cDOiO>0 



OOOO OOOO OOOO 
O m O tn o in O in O in o in 






8 S8S 



ot 01 o> 01 00 o o 
r^^in^* as 01 ^^ oj 



cat 00 (^ >o o It 



lOoOOi-* <N* ni in 10 



W — ■ OiiO 1 — OitO T — 

■nioic^ ooffitj*o — tv 



ooO'^iM ^inr*© o* ^ 



« — OMO W —Olio 

^ in inio r^eovxTi 



nte torKf^at 



Opoo 
inoino ' 



3Q OOOQ ' 
no m o in O 1 



OOOO 0000 OOOO OOOO OOOC 
p in O in o in o in oino<n Oino<n o m o if 



OOOO OOOO oopo pooo ' 
O in o in o in o in OinO<n Omoin ' 






a — otto « — OHO n— 'Otto 



■g ^ int". <oot — 



JllO «— OitO 



OOOO pc 
coo— "rw i» in r* ce 






opoo opop opoo 

in O in o in o in O inOino 

(SI i"i r^ V ^ in m lO •ar^t-~<B 

o' o" o o" o" o' o' o' o' o' o" o" 

r« (M rg fg (M iM rn M ru (si rv (n 

8S8S 8S8S 8S8S 

o'o'o'o' 0'0'do' do'0'0' o'o'od 



^— lOliO q— 'Otip ^ — OttO V— OttO ^"Ol'f' 

in (O to f^ ffi Oi'ffi o '^rtjf^jr*) ^intnto r^<O0O> 

(*>(-! (Wfo mrnmfW r^fimm fiiWcic^ mfimm 

tn\ocoo' oc^c^in toi^OiO ruf^^tO r^oiO— • 

otoio^cn OOOO 000— ——.-".—. -".'1'^.'> 

trim mm •9 t ^^ rf ^ ^ 'V V V ^ ^ ww^^ 

^^^O^iO ^»-'0>tD ^--"OitO ^-^OiiO ^i-^OHO 

intOtOf^ cooiotO -^rgcN**^ ^ in inio ^»<ocDOt 









ntO r».OiO<^ o^toiv OiQ — 



OOOO 
QOpO 



OOOO opoo OOOQ 
in o m o in o m O inoino 
O " -> <M rM'»n*>'W winmio 



Ills 

o' o~ o~ o' 



I3SS - 



if i 



52? 



^— lOttO g — ■ OMO 
iniOtOr* iOO>OtO 



55tO>0 



ntO r> 8) iOO> 



Mro ^ in in tO I 






3pOP opop opop 000 
nomo inOinS mOino mOit^ 



S8S SS8S 8S8S SS8S 8S8S 

3«— tHC*tr,ir, ^vtfiin ««r>.r>, ««o#a 



3 — OiiO ^ — ■ OitO « -- OiiO ^ — 01 to 'S' — OttO 

— ■ — (M m^^m lO^^f^CO CTiOO^^ ftjf*ld^ 

3-"Oiio ^— lOitD ^— ffiic "» — oi tD ^ — inm 

-- — <Nj iTi ^ ^ in to f^ f*- BD oioo-« ts( (^ w in 

3--OtiO ^ -> OitO ^ ■-■ Ot to 9 ■-•OtD ^ — OitO 

— — (N f^^T^in lif^fv* 0100— rtn^ff>« 

S — OiiO ^ — O^tO ^ — Olio ^-"OitO ^—mto 

^ — fN '^ ^ ^ in ^ r* r*- <o OiOO'^ rijr>'*>^ 



opop opop 

in o in o in p in p 

i0r^r^go oOOi0<O 

popo popo 



3--"ffiiO ij— OttO q— OttO ^ — ^tO V — Ot lO 
— —■eg r»n» ^ tn lO l~> f~- (O 01 O O — tsji^f*!^ 



3-— OttO ij — ■ 01 to ^ — ■ Ot to ^ — ■ Ot lO ^ -"OttO 
—■ — (SI f^ 1 ^ in 10 r«. r^ ao otOO— ■ ftjpifn* 



Tiio w — oho ^ — oito ^— gito 












opop opop OOOQ 

inomo inoino momo 

_iO — — c^ (M«i-)^ vinin<0 

^ OD QO 00 CO 00 <0 CO A 00 00 40 40 

S 2'?8S SS8S 8S8S 



ooop OOOQ opop opop opc 

inOtfiO ^OMO tfiomo inOinO in p u* 

o ■-• -^ >v Notmv « tn in 10 lor^i^oo oooio 

v'WV WW *Wv W^V ^'Vj 

§opo popo Qopo popo poc 

inoin omoin omom AirtOfi oinc 

o — — CM (M m m « V m m totot>>^ 00000 



»o^<^o 






Ot tC ^— ottC ^ — 01 to « — OitO 
_x — ^ vininto r«.oDtooi 



»o> — <M ^inioce ot — 



-■ 0> lO ^ ^^ Ot lO ^^*Oi^ ^^^OitO ^— "O^tO 



intOiOr^ OlOtOtO 






« — 0>I0 <— OliO w — otto 
iniOiOr^ tOOtOiO — rijfijm 



30P0 QOPO 



OQOQ OQOQ OQOQ QQOQ 

inoino inomp momo inQinQ 

IN r^ m w « in in 10 lOrs-roM ootfi^OtO 

Nrvrg'rJ ejririrM f^firiri ciritin 

(vrticsicM CM(^^^J^g (si (M rg *>< tupufun* 

8S8S 8S8S 8S8S 8S|S 

(M f-i m PI * ^ in in itiop^rv oeoeo>o> 



00 00 CO (D 

r«. — moi 

SooS 



«si2 



— mnio r^CDO— f-)«mi- 



S8S| 

oi'oioi'^' 

8S8S 

otoiai'oi 



S8S8 S8S8 S8S8 

«min« «r>.r<k«D obAao 
Oioio>0^ Oiot'oiot oCoioi'o' 

8S8S 8S8S 8S8S 

wmm «ior>.r>> ••»* 
oioioiot otoioioi OtOtffiOx' 






ino^rot^ ^^inotc*! p^^^ino* 
tOf«-ffiO nj (^ ^ to '^•''9'" 



tOiDiOf^ (- r^p. 



— OltO W — OitO ' 



S8S8 

O— — CM 

lO tote to' 



S8S8 S8S8 S8S8 SSSS 

ttitn-m «ininw Of^roOB K A 9 O 
lO 10' to' to' 

gS82 



OtOiOtO lOtOtOil) lO ifi to r 



toieioio 



gS8S 8S8S 8S8S 

winin «w^>F^ «wA^ 
lOtoioio totetoto leifiiote 



Individual Returns/1988 



139 



I -is 






Iff- 



OOOO " 



OOOd OOOO 

ifl fSI OO Ifl — O) i» ■-• 

COQ — ro ini^cbO 

oiooo o5o — 



iI^EoS 






mcnoien 









StCPiS 



iSSS 



S8SS 

ssss 



OOOO OOOO ooo 



ssss 



8S8 S| 

^' rC I*.' r*.>.' r^ « 
ooo OOOO 



o' o" o' o' i 



nio (oo— "*! iioaxT 



ryi0O3 asr-jtoo aeoriio 

^'O'W^ mmmir) inininio 

: OOOO OOOO o'odo" 



O^ <T* ^ (J> 



r<jU3 O Q (O r<j to 



g s; 



T>0 \C*^0^1^ CNi 01 iT 



9 eO OO CO Q «1 CD oo 
>000 OOOO 



ogicor^i I 

^ 1^ <2> CD ' 

o" o" o" o" i 



: OOOO 



So — m 
r-. CO CO CO 

odod 



mrsitCO 
oSoo 

OOOO 



« IS C^ kO 

dodo 



dddd 



ICCDCTI— 1 



I COCOCDCO <00^0^0^ ^O^ 



SOOO OOOO OOQC 
wmm (SiCf^r- oosoia 
CD 00 CO 00 a> <0 00 <0 oO oO 00 a 



^1 ^ o^(^ t^ o^^o^^ 



ggs: 

o^ ^ o^ ^ 

sss: 



OOOO OOOO ooec 



3000 OOOO 
n O in o mOmO 



^OQO 

So — — 



ills 

9> 9i o^o^ 



^ ^ o^ o^ o^ o 

so QOQO 
7" W C?i9i99l 



2 



dddd 
OtrcotN 



CTioioxn 
dddd 



T> o^ o^ ^ (7> a 



Tioion onD<M<r> i 



in lO CD o 
ooo — 



tO n CT^cD 



OOOO OOOO OOOO 



o^cor^ loo^oo ' 

O r- CO O lO fO (TuO ' 

nl m w ^ 1 1 -J ^ 

d d d o d o d d 



llDOOOi OtMfOu- 



dooo dodc 



MlOO ^ WMlO 



C0(J\O(M 



dddd 



Sg 52SS 

3>(J> OOOO 



iji 0M31 iji I 



d d d d 



Sifii^iJi ooj^in p«.oiQf^ 
CO oo oo o^c^c^ON OM7^ O c 
d d d d d d d d d d — -■ 



OOOO OQog 
v' «■ V « w' w" w" « 

gSSS 8SgS 

ru rM nl M ^ v in u" 

«■ *■ w *' » w' V ^' V 5 V 5 5 ^ 

^^^^ ^^^^ ^^^^ ^^ 



< OOOO oooc 



38S gSSS SSSS 



S8SS 

0-'_-»M_ 

<fi 10 i£><& 



ggSS 

IS 10 x) t0 

gsgs 



lOioioio lAieierv 






j,-,<-i J 



lO^O co^ O <N 



3 






lOOOCTiO 



3icm OliDtMOl 

31 O (M fO in t--. (D 

31(3101 oi 01 Oi 01 

3iJ CD (MiDO ■« 

3*0— m^ior- 

■^. '^. '^. '^- '^- '^. '^. 

■nioiO r«. (3lO<^J ■ 



dddd 



Or>jr-iin 
d d d d 



01(^<M<T1 

ifl coo- 
do do" 



OOOO OOOO 



OOOO 
OICOtM 



OOOO ' 
lOO ^00 I 



D C\J 131 in(MOOU^ — 00 « ■-< 

-• (^ tt io(i>oi— CI ij (^ OO 

OiCiO (^lOiOf-- rv r«- r-. r«. 

Ddd OOOO dddd 






-. — ino •■D'^O^'^ rg 01 in CM 
•j^inr- <»0 — n iniDooo 



nio 35 — m 

3101 OiOOO 

ji oi (3i' d d d 



3000 OOOO 
nOiAO </> O •/! O 



300 OOOO OOOO 
n o m o m o m o in o in ' 



300 OQO 



gss 



K 00 00 O^ O^ c 



8Sg SgSg SSSg 



gsgs gsgs gsgs gsgs gsgs 



5 m O in O in d ui 



i^s 



Im. 



I 



f i 



ifr 



ill 



iniDio (£ lo i£ 



ScDrilip 
<-(TiO 



O 'J OO^J lOO^ 

cs oioc<i n ifiic 
r-p-aqo) tO_CD_(i: 



I ^ iD o^ 01 
I (TitTiOlOl 
I CO CO ^ ^ 



(XiiO(£'l£ I 



' ^S^S ^S^S ^S^S ^S^S 



gsgs 



§ooo 9'=>SO 
lO r* 1^ CO CD Ch Oi 



DOgitD fMIOOT I 

3*r-lr^— moimr- 
T>010>01 0i0»00 I 



OO ^ CD <M (£i 
O iD lO" lO (Xi" ID 



on torn leo n ( 



, cuiIJOn 

I oooo_ 



VruiCO ^ 0OCu« 
orjmif) (*r~-oid 

lOiDoooi — ojf^in 



Sgl 



S8S8 
8S8S 



S8S| 

gsgs 



OQOQ OQC 

inoino inSir 

gsgs gsi 

2iC r>> K (D009 



SrtSo 
OOOO CO cn 

SSoo 



nin(^ic 






lOO^A CSIIOOV (DCNIIOO 



<C>£>iCIO 



-too 

-r«.oo 
D i£i >£ 



ioSco 






S8S| 

QOOO 



|S|S 



OQOQ OQOQ 

momo inomQ 

«r>. r- 00 «D»»0 

OOQO g025 






OnODPy lOOVoo c^iOQt CO<~4iOO ir<»t\(lD 

CSK^IIO r*(3iO— m'W'if- OOQ — fO ^ in r«. CO 

(scsisis 00000101 a>o>aia> 0>ooo oooo 

r-,>,V-'r>.' pCf-W rCr-.' < < r>.(b<tiiO aiaSaiiO 

r^woi- i^OiCfi OiiDfiJO* inrsiooi/i —oo-j — 

^(^cooi — m^iC r«.oi — rg v lO r«. Oi — cm mo 

_j« «« <sirMrur\j fMojmm n\mmtri I'.'T '» n. 

O^OlOlOi ^^OlOi OIOIOIOI O^ Oi Oi o> ^ o^ o^ o^ 

ovcorvi loo^co cviDov iscMioo 3-*o««io 

ooo— — — — — . — 1 — fM (sj (sj (N (ij fv tijrvj'no 

r« — inoi m r«- — If) (3i(ni-^— lOOioT"- — iinon*! 

OtMf^n iDt-OiO — 'cn^iO r«.00O— (nginf-. 

IDIDIOID ID i£) (X) f— r— rs pH. r— pH.r—cOGO C0w(0<0 

^S^S ^S^S ^S^S °S°S ^S°S 

Or>-«r<i (MnlfO'W wminlB IC r- rv « »5o>0 

^ ^ ^ 9t ^91^0^ ^^^91 ^ ^ ff( O) ^Oi^O 

§000 OOOO QOOO QOQO QOQO 

in5<n Omom SmSm dmSin dinQm 

O — — {M(M«(»> wmm lOicivr- W0ia«_ 

A A Ol ^ 9i 0> 91 ^ ffiOlO^Oi Oi Oi ^ ^ Oi 91 9> ^ 

OTODtN lOO'^tO CMiDOn 00<Ni0O gcOtsiiO 

cocjiocM pninipr- giocyfo iiDf^oi O — mn 

(3i(3iOO OOOO d — — — ^n- — — cMruruiN 

ID ID r-." r-,' r-" r-" f-' r-' < r-.' r-' r«.' t-' rC r-" r-" r«." r-r-" r-* 

r- ^ O '^ f*>OiDf^ o^iDri*<3i in<Njcoin '-•co^'— 

inr-'OiO (si'«inr«. tooriii^ inr«.ooo tsiminr- 

ctoofi* iD05<o rjiooTT corsiioo iicd(M(d 

CM m ^ ID t- Oi O — (^ T ID rv 00 o — ci «» in r«- CD 

iDCD(3iO (M (T) in iD f-OiOtM f*) « ID r- Oi Q — "1 

r— r— r— OO co cO ^ ^ COCOOIOI Oi^O^O^ CFi O O O 

OOOQ OQOQ OQOQ OQOQ OQOQ 

moino inoino inoinQ inomo '"SfS 

§OQO QOQO QOQO QOQO QOQO 

inSm SmOm OmOm SmOin dm^in 

O ■>» CO (M ID O T to (M ID O T 00 <M ID O q 00 tM (£ 

•I in ID CO oi — (M c) iniDoooi o<Mmin lOt^oiO 

^^ c\i ^ in iDcooi'-i cM**>iniD moiocM f^iiniDt^ 

amArt fn(*i(*m_ '*.^.'''.^. •»n.min inininm 

o^iotu loo^eo (Mipo^ niNiDQ ^oocmid 

cOCTiOtM ninior- OiOtMn') n(DP-«Oi O-"''!^ 

mm'jw nn^'j ^j-ininm inininin iDiD<d>d_ 

inininin in'ininin inininin inininin ininini/i 

hH..-Hmoi for— ■-•in ^mr^'-' in^(^r— -—inCT^m 

CM^iiniD eooi — tM oinipco ctiOcmi*i iniDr«-Oi 

OiOiOiOi I31010 oo.oo o-^, — — '. — .".".-^. 

S8S8 S8Sg SgSS SSSS SgSg 

o-* — N <M m m « V in in <s ior>-rvoD •DoioiO 

§OQO QOQO QOQO QOQO QOQO 

inSm SmSm OmSin Sindm Smfim 

O -• » <M pg « (^ V * m m (« If r- p^ <B«<7i0i 

I*! 1^ rt rt fifinn '•1^'^'^ '^^'O") f^r^^*^ 



I iDO^<0 <MIOO^ OpyiPC 
mr~-cooi — cgijin lOOOoi — 



-. 5 or. ciQiOi* 
■-* — fM ^iDrvo 



OIOIOIOI 



OiQ^ OlOl 



omjin 1 






I tJ^O^^O^ OiOO 



5SSS 



010101^ 



OOOO 
QOQO 



gggg 

o' d d d 

8SSS 

dddd 



S8S§ 

d d d d 

8S8S 



OQOQ 

ooSaS 
d d o* — 



OQOQ 

d d o' d 

§OQO QOQO 
iDrvr. S«ocF« 
0099 dodo 






DiDiDtO lOU: 



5oo — — — - 



coruioo 

iDiDIDIo" 



"cdS- 



»QOQ OQOQ OQOQ OQOQ OQC 

rtOinS inSinS inSinS mOinfi mSir 

3'*'4(M oinm* wininS ler-r-S »^.9 

^"r^'r»"r«." rCrCKr." r-'r-'^r-" r^'^r^'r." r«.*r»*i«. 

•tmmm m(^<^i*i mwMfn mmmm mmc 

5g8S gsgs 8S8S gsgs gSS 



tM m 2 to 
ID ID ID id" 



DO 3: 00 CMiDQ"* 



ID id' ID ID 



So — m ■ 



o CM on lor-oio 



D r- 01 O -" c*) "J ID f- 00 O ■ 

Dioto r-r-r-r> r-.r-r-(0 ( 

Dweo cgioon 00(M(*0 

i^in rvcoO— (Mgini- I 

ig-iD i-too— ( 



SgSS 

O — — *i* 



sgs§ 



8°ff° 



SgSS 

lO/V.* 



OQO 



gsgs gsgg gsgs gsss gsg 

So — " Mriimc^ winin 2ior>.r- mto9>v 



140 



Individual Returns/1988 



§1 
if 



TO 



■a 

9) 



u 



81 ==■ 

•H^ IS: 



i3| !ls 

00 c 111 
00 i ?S£ 

^' IB « K O 



sill, 


sisi 

2222 

Sooo 
oooo 


3333 

2222 

gSSK 

SSS5 


SSKg 

OOOO 

gsss 

o~ o' o' o' 


oooo 
oo'o'o' 


StDCOCO 

sasg 

«««lO 

oooo 

iSI; 

o'o'o'o" 


lis? 

o' o~ o~ o 

gsss 

mininm 
oo"o"o' 


ssss 


£S3ff 


k;e;s 


io3<Oin 


r^WCMO» 
minu-iw 


S33S 


ssss 


KSR!2 


::2:iS 


S33S 


■si 

•t 


III 


oooo 

«ioioie 
o"o"oo 


oooo- 

rs.r«. r*r» 
o'o'o'o' 


momo 
oooo" 

oo'o'o' 


22"2"- 

oo'o'o' 


lis! 

Isss 


§5§| 

|SSS 


SSKS 
gSSK 


SSKg 


momo 


mom 

m m m m 


= £ 




«* 




"'*'""" 


---- 


-- - 




" 


--- 




--- 


-- - 


'"'"'"'" 


"'""'' 


'"'"'"'" 


'"'*'*'" 


'"'"'"'* 


ll 

J, 
■51 


III 

— * 
< * 


SSffg 
S'" 

gSSK 

CO cow 


ssss 
isss 

«' V «■ w' 


SSS2 

iisi 

°!CSK 

Sooo 

ifi in in" u^" 


sssg 

iti in* iW in 


inoino 
CMinr^O 

tf;iWtf{tf> 
in in in m' 




ssss 

SSSg 
iriiritfitfi 

omom 
in in iri iri 


SsSi 

inin'm'tfi 

omom 
0(Mtf>r^ 

m m <n tn 


u^oino 
(Minr»S 

oinom 
lOioiow 
m'tn'iKin 


S2t:;0 

(MinpoO 
in'.nin,A 


in in in ui' 


to — moo 

sssS 

tfitf^'^'<0' 

omom 
in m' m' m' 


<Mm<n<M 

333£ 
SSS2 

w'lo'ioio" 

omom 
oooo 

<0'<0'l0'>0' 


CD CO 00 CD 

SSKg 

10 10' «' 10' 

ISSS 
2222 


OWIMO* 
CD <0 to CO 

ssieg 

NcoceS 
« »' »■ o* 

gSSK 

CM (M CO CO 

so'-eo^'o; 


»' 01 01 O 

gSSK 

9>9>9i9> 

»<n'<n'(T.' 


■a o 

= 1-- 


ssss 

■3 TT TI n 




ssss 

1 1ll 


1^11^ 


gS22 
SSKg 

««il>>^ 


§SSS 5Ssl 


CO — moo 


SSSg 


SSKg 


iss§ 

momo 


1155 

ICS£g 


tS — miS 

cgmrvo 
w w wm 


ssss 
Sssi 


SSKg 

i0(Oterv 


SSKg 




gSSK 


gSSK 


gSS£ 


gSSK 

10<OIO<0 


ggss 

-Wt-l'wf-.- 


sce«» 


gSSK 


Omom 

OCVIOO 

^ WW 


gSSK 

W V V' W 


WW WW 

w' w' w' w' 


OmOtfi 

w' w' w' w' 


WW WW 

iSI; 

w' w' w' w' 


w' w' w' w' 

gSSK 

w' w' w' w' 


omom 
w' w" w" w" 


WW WW 

omom 
ocvmr^ 

w' w' w' w" 


>- ti 

1 
■si 
11 

ll 


III 


SSKg 

10 10 <0 IS. 

gsss 

« « >o <o 


T w •> in 

SSKg 


Ocginr^ 
cocestt 


« » o% » 


>nomo 
3So2 

OOOO 


snoioo 

SSSI 
gsss 


OtfiOirt 


SSKg 

gssc 

F-jiM'rxtM" 


so — moo 

mm 

iS;5 

t>ic«Jcg(si 


(m' oi fsi im' 


■notno 

gSSK 

10 10 tee 

Oi fM' c^j f>i 


co<ocoa> 

SSK| 
gSSK 


ffimw W 
momo 

SS£§ 

tx' (m' t>j <m' 


w w w w 
omom 

sstss 

OJtMIM'lsi 


rvjmoMN 
w w w w 

SSS2 

gooo 
oi (•)' m" m 


mmw W 

fsimrso 

omom 
Orvmr^ 

oi l-i iW Ol 


llfl 


SSKg 
USSR 


(simrx-o 
omom 


omom 
ONtnro 


SSKg 

Oinom 
orMinr^. 


S3SS 

<MinFs.o 

is;; 


inomo 

Oisimr^ 
mtrxnin 


lOOi^tO 
cD00Ot(T> 

SSSg 

««ierv 

omom 
otsimFv 
i0««« 


S3B2 


^1*- — V 


SS^SJS 


(MiDOlIM 

w w wm 


SSSS 


eccg 


(OniTXTI 


SSKg 

w w wm 


f-imoio* 
fNimr^O 


1 

11 
ll 


III 


(Minr-o 

ggSK 


00 CD CO o> 

gsss 

CO CO CO CO 


momo 
SSSg 

Snimrs 


sisi 


SSKg 


SSKg 




iiii 


ISSS 


gSSK 


gSSK 


omom 
Orwmr^ 


gSSK 




'"'*'"'" 


'"'*'*'" 




""*""* 


"'*'"' 


'"'*'"' 







.. 




n 








^ 


o 


m 


J, 




























ifl 


o 


Sis 

c -o o 




d' 






.2* 


o m ? 






^ 




rs 


f, 












S 












c 


I 












m 








































m 




# 


# 


;f 


SS 






* 


;*? 


* 


II 


s 




o 


»f> 


S 


m 


ja 










s 














!i! 












E 

1 


c 


cog 




eo 




— m 


Sif ? 








III 
















° « 












6i 


5? 












-!Z OO 






W* 


00 
























































,-,.2 


dJ 3 


n 


o 


^ 








ll 


^ 


o 


Q 




C 4, 


3 i 


a 


U) 






1 


s 


O) 


M 


















CI 






































3 ^ 


N 

3 












>- 

3 


!j 


v» 








^ in: 


? 


15 










O 


is 




If) 


o 




























^ 


pj i 




<M 


<X> 




^ 


ilH 




^' 


i' 


m 


























= 6 


















































— o 




















o 


o 
































igl 
















h. 






(0 
4> 


c 


iU 




1^ 






ill 




91 


fv 




3 






# 


# 


# 


•s 


;; >* 




# 


# 


* 


• a> 


■o 

O 


3 


o 




s 






m n 


o 




N 




t ^ 


2 

i 


g2„ 
ill 




o 

IV 

to 


o 


ill 


f o 


« — OO 




+ 
O 

i 


+ 
o 

i 


If5 
III 


9> 














^5 


































♦J 














'^ M 












(0 


t: 
























q: 


0) 


1 1 


o 


o 


o 




n = 


1 


o 


S 


o 




X 


1 


|S 


°° 




oi 




1 




cr. 


1' 


<J1 




(B 
















































1- 




if 












M 










00 


3 


r- 










3 


?s 










00 


1 




o 


o 


o 


s 


1 


IS 


u 


^ 


X 


S 


0> 

1-1 


il^i 




CO 

rs' 


« 


s 


11^ i 








? 



s - 



[n 


m 






s 




r 










w 


n-i 


■- 


















o 






? 


u 


i 




s 






















c 

0) 


E 




a 


"S 


^ 


V 




S 




* 


o 






« 


F 


s 


k. 


o 


« 


c 


























u. 
















£ 




E 




































f 




























S 


^ 




S 




M 
















Ze 






I 


i 


i 





: — m C t/J lA 



si 
II 



Si 

11 
£ c 

IS 



■o^? 



II 
»■& 



to 
ES 
3 "I 



I* 



If 



Individual Returns/1988 



141 



5 - S - pS 



or, = r. < r 

5 TT O -S O ' 

3 " o: T 5t ' 



- o ■w 5 






■ z i t? o I Q 



58 18 



5 ■^ i^ ' 
a: J irt J * m 

iiill" 

S - X 2^ 



S8 



•^ < S =: i, 
^, iT) J o *■ S 



: o i 



i'^li 



to ra 

»- e 

i| 

I- 55 

i2 =5 

11 



f a. 

if 






J. O) O 

» E S 



>- £ "St 



4> O 



: ,= Q. 



H- CO _j o c 



re « ^ 









3 o 
51 



sill 






m 



Z 3 ^^ 

>. o ^ E 

c - — — _ 

5 m > S 



. ID " O 3 
Co—?? 



^ « ** ^ X 






:i:TS u il #1 






E i 



Q. C O) o 



O "^ C — . 



— O 

-5 y 



ll lis 



ll ■ 



2 3 i; 



O --^ 3 ^ 









o"" 
Si E 






3 01 ^ w * 



O oj > = 



lu •:£ m^ m-6 m^2 



ss ;: 



5- 2 ^ 

C9 4 li 






i^ll 



* in Z ■ oi O 



< - O (J 



« Es 
> •■ ii S .1 









gsss 



motno 
csiirtr»o 

fCODQO CD 

|5S£ 

«i«adco 



do CO voQ 



SlftOlfl 



SSEg 



is;; 



caeotoflo 

Stnoin 
tMinis. 






inOtfiQ 



Qinoin 






SSffg 



SSK| 



S""? 



momg 






gsss 



(noino 



5 E S • I 



:S£ 



SEg 



3K8 



Sfig 



SEg 



gSSE 



Sinoin 



«" «■ v' n 

8 mom 



moino 
WW*'* 

Smom 



56 = 

iili 



io33u 



momo 



>3i£ 



inOiAQ 
pgknr^O 



£8 
gSSE 



SSEg 



142 



Individual Returns/1988 



E o < o 

3 3 o 3 

E — It — 



S8 



??i| 



3 3 






3 

ii P 






58 58 ill Sill! 5 8 18 g J^ll HI SI § ?! S^ 

Irt- tf»- »-ZuJ l-Qu-Ifi 3- >- >01 aw StXuJ *- SSui S- 



? • o ^ t 



us- i 85 8? 



5s 






2' = = o 















O = "5 £ 



' oo 



: -c M 



li§ 



?IeI 

5 < u 5 (o 

' X " S o 

- q: 5; aj - Z 
, u. o > s -= 






j,|l 






OS 



z - 



i^S 






O "^ o 






i2 => '=' ™^ 0^ 



cl ■- => 3 

U — >- O 



5 ^-S >- 

— 00 - 



' -t; ■" P c : 



;pi 



3"S s 

m TO 0) ^ 



= ■= t; 2f, 



2 c J 



o o o ^ 



m S c 
= c 9 



,-Sct3S..cii5c^«'S 



CE": 



•^ 3 ra E c £ . 

,- S 5 s " r : 

o - o ( 

I- 1- a> t: K- o) [ 

-- tsi cr S rn 3 ( 



GOO c 



- rr *= o 






3 5 

I- o i£ o z 
2030^ 

S* §* i 

o 

« 3 






;5 5i- 



?8 



sJo::£Zia£KO 

000 
5 3 S 

»r C« ""» 
©■w S»» o'* 

Sg S8 38 ° 



:55 9- i55 



? -S 



< — Q. 






7; ^ 9 



E - 
£ <" 



o ^ 

to O 



§5 



i2 



«= -^ -S"- 



000 



^ C ~ 
C O "O 

■ s^ 

Soo »• 



is ^S S 



■ >>>==? 












;es: 



* * -0 fo ? 



f ? J. E I E 



E E £2 

u S S S s 



ul I V £ S 

- I £ > -. ■? 



,2 « o. 



<~> E 









— ■ (>j (n « ifi iD r^ 
0000 000 



-•(Nmwifnor>.a)0> 



e ™ 



I i 



• £ t: 



000000000———— 



?^32l* S5*r£ E 
i 5%E5^E 






eS lir|?Hiil 

°Z 5 ■='1'^ o':;;^ sS^ 



: B 5 - E2 '='2 

rllllili 



ill i il i s i 



i£.y5£j 






1 6io JlfiS£5Jil5||jlif6all silJ^liiSSI iliMS'io = 



'I ^ ID \£f rn TO CT 






00 o 00 5 



a<2 



^5^5 



li 



I IS £ ° ^ 

E„|„l ?! 






???■ 



'°E * I 






fy d « ui ip r- CO a\ o — 
00000 000 — — 



p. ill Ills . 

•■5 Ef, c^EpcP 



8 S5 



Is 



lum ii. 



c? S. »S* 1^ E S •; of? E c c c5 
<o »- Si- £OQ:«iiiu^Oa. 0. _i acKcc : 



3^ - ? 

If Lr 

D- E E * S . 



S5c35iizi!S°i 



i lf||: 

S — = o^ w 

I llllJ 



ooodooooc 



iT>« in ko r>- CO at o " 



Individual Returns/1988 



143 



'As 



:CA A 






•> - n 
§-E 

- ==• 

»* - ™ 

» ? S «! 
O <u 3 S 



» 5 = t 



- B " 



E i ^ 



I t- O £D I- 



in K m in m ^ o 



OOOOCNJtSJCMCMoj-, 



E O 3 o 

H) J£* o o 
5 1 S 5 5 

^= i J5 

c ^ o -o ^ 



3 c a> 



OJ o o 



^ E.. 



— a, a' 

S T> I' 

E^ ^ 

Oj PD t^ 

5-1 E- 



gja -go 

— QO > — 

a» « — 5 



X O ^ i 



Is 



DCs CD 
00 •- 



O "U u -S 



-. c c 
u a* 5 ,jj 



« ex 



O P^J O O Of 



o p « ^ := o 



5 ^ E S ^ 



? (0 O 

o a- S o 

C >« O - 

m c -< ^ 

3 E 1:= 

o ^ o ^ 

>- n> ij. £ 






: - £ -- £ £ T 



o aT— ,c 

Q. o t a, 

= ■2 2 3 

3 *: £ £ 

i^ = £ trt 



uJ u: q: 



r, ^ « .^, 



(/) O vD 0% O ^ 






IS 

ID c 



o 



E E'- 

O c rt] 
•- O 3 



Q. i2 

I i 









■o ■© "a "D "o 
£ £ £ c £ 



crt (/I (/i tfi c/J 



« CM (M 

E E E 



9 i£ O VD ■£ ' 

^ ^ CT> in CO - 
fsj fn m ^ TT ij 

E E E E E^ 
00000 



eg CO :d fn CM -a (M 



5 a. 
■y £ o 
^. ^^ 

II £i 

i — '° c 
^Q o- 

Z X O — 



u 



O o 
, ^O ^ 1© -1- 

11 II 



^x 



o 

z 



144 



Individual Retums/1988 






VilHlW 



-si'- 



'71ii 






llllljls|Epi*sll 



a" " ?l »■" 



'*"tfi-: 



5i 



r I 



s -? es; 









r^ E 



5154 



SS E' 



-•55 



I£ 



i £:, Sif |EEii5g5l-s55| 



S SI 



iillllllr 



3SS Sl 



1 * g y" £ ™ E s 















iaao oo uj^uu 



2q*=£e??c 



lilsESSE E?V 



5*1 



5..S 

c 



si 

a £'•3 



§56 



y y 3 
Q. Q. S 



< "^ :; 

> ^ U) 



O IB g; p g 



lii 
a c E 

I * 5 



- I 
o J, 



O "t 



= I i 

■=. c J. 



i I 



zzoooa.tri/)(/)t-)-3> 



IB V 



S E 






^Ie 



o£s£^r, , 









l5|o 






C CIO tJ 3 <_} 

"^ «^ n-o 
S.£o -^ cQ 
1 S S c 5 5 n 

S§5^o2< 

5 * ^ i fo O 






c c-Srx4^-oCo°"S 
9 ^ E g^ ^ S.O "^ 

mimfii 






qq: ^CE mO ^ 3 



> o o ; 



: 41 e 



e M 



IS 



« 


u 


? 


IB 


o 


O 




A 


O 
>■ 


£ 


■e 
e 
« 


■o 
c 
n 


</) 


« 


e 


E 



O 0^ 



t^ : 



e ^ : 



a* 13 S cji , 



'3 a 



I ID O 



« » 



s s 



I ^ 



(£1 CO 

? s s 



^ o S at m 



i i i 5 



t -i I 3 ° S I 

i ii 



9 - J3 M S 



■< en « 
o Oi o 

O (D O 

in 

i i s 



^ <'' <^ 

ol ^ « — 

r. 3 3 a 

^ - - S 5 

- g S < o 

g Q a =" § 

? E E g I 

' E 8 ° E ,S 

S S m 5 "- 

) fT) ro o^ lo 

,- O O ^n 00 

<y <?• to ''^ 

> -^ en S <^ 



f ? :: - o^ 

• -. ID "^ [1 



I a a g 5 

" E E ?£ 
" oi " " -- 



, <^ 



o o ^ o 

Q. a. _ Q. 

? I i J 



« o 3 <" o 

I " ? " 

^ o o » t 

° tL "V o S 

t I i 1 1 

St S « 5 c 

5 ? = § c 



<<<<UUUOOiZUX 



£°>2£^ZE££££S£ 



"^ < ^ 

::: > S i 

; "" - ? < S 

• =! o = =■ > 

' g 8 I ? ; 

I s i I ; 

s 5 S g 

»; S o S ^ 

■if t S ' 

•V ™ 2 I 

I f a ? : 

- 5 -5 • - 

W ^ I -1 . 

I J J J 

z z z z : 

















5 


o 


^ 


(T. 










CD 


Ol 


St 


















































f^ 


^ 


S 


lf> 




in 


tfi 






























a. 


Q. 














_ 




S 






_, 




















































































s 


ai 


p> 




s 




A 


' 


-1 






* 




a. 












































s^ 


2^ 


^■^ 


3 


'^k 


o^ 


as 


























































o 




LU 


u. 




kU 


















11 


■5? 
1- 


1- 
5" 


1" 






nO^ 


i 




1 


i 


iij 




ill 

J! - 



^ O 3 



Individual Returns/1988 



145 





n 

J2 


D 


CD 














"S A 


A 


A 


n 


c 


E 


8 *! 


-D 


r^ 








ss 


a 


S £ 


^ 


•^S 


£k 




S-3 


■g-g 






cQ m 


B 


£^ 


II 1 


Jl 


■?^"; 




c 


Ss 


Si 




Is 








o S 




a s 


























s s 


>. 


^•2 


1^ 

>■ CO 


^ 


"Ss 


nn 


D 


if 


























E-^ 


3 ra 








O 




i2 









GO 


CD 




on 


a 






3) 


ii. 1/1 -a 






ac 

0) Q 



n, 









-dE- 



sn s 






o g 



2 o 

SI <u 



"I 

£c2 



!-n 



l?1 



V) Ll. *2 o n Q. ~ 



i2 101^ ■^ 

C C oi c 



S I e 



Oj o "cB 

O C 3 I 

ill! 

= •5? B 



III" 

aj * S S 

-S = S "■- 
-5 E 

C 3 



-hi 



° E n c 
E a r- o 

"" ^ S o- 

^5^ I 

— E- D.T3 






a 



II 






5.» 






in 



7 aO: 

J>i2 

111 
Ids 



< 

o 
<» 

iO 



£ 


jj 










7 


.■= 


sli 


Z T 


^ 


S'jS. 


Is 


5 


<«S 


|.„ 


1 

1 


IN 

£|5 








>■ 


M 




? 






3 


1 




% 








X 
















1 
! 


J 




2 


= 




£ 


i 






^ 






7 


-s 


1 


E 


i 


H 




1 














a 


^ 




^ 


i 


£ 




1 


1 


1 


f 


S 
































-.<D 


... . 1 











Ml 



nn 



>> 

nn 



E ^ 

O o >. 

m Cue tn 

uj 2 o 






& — '/: 5 a. - 



~ o o 
N >. a 



o It: c 

E £" 

F -i c 



O .^ ■- 
c .2 "O 



o S, 
>■ ^ _ 
^ c c 

Oi — i 

n 5 S 
ioSS 

nnn 



III 

_ ^ c i 

'= O Q. I 



3 xM Of 
D □ 



D 



lS3S3 2-8 = 



3'i 

II 

u 

ll 

e o 
1 s 

M 
ll 

2s 
|l 

1 5 

1 1 
1 1 
n n 

£ S 


ill 
















& 
1 
















1 

ll 
PI 

"1 












































p 
















1 

3 
i 

1 

' i 

Q - 
u 

















gn 



J3 j= -a 
E 



"' CO o 
171 t. 



oi; 5 


til II 


1 = 2 


I 
II 


<fl o= b 




<u. 



Q. O 



la 



o.£z 

» as 



i sE 






o '5b 






o o 

o ^ 

3 'Gi 



>-a: coo; < S 



Q. £ » »£ 

0} 3 3 S O 

■2 SOS'S w 



1^? 
He 



^ C 0) 



ClI 



;.2E 



- 8« 



U> i 



146 



Individual Returns/1988 



< 
o 

o 



-So ^ 

S e it 
,5 o *■ 



r^ S 






- a ° 

5 la 



u 



CD 






?S| 



o > 






'OS 












O £. 

< 4. 






o 
o 



E -= 



3 

E 



o 



00 
00 
0> 



■SM 

I' 



c - 



o ^ - 



5 S 

3 C 






o C X Z ^ 






ill 

fe .2 ^ 

t3 o O 
C 3 O 

si i g 

~ oi * *- 

5 'i o S. 

^' - E ac 

^ C fc. c 

5^ .7 ± >. 

c J- c ^ 

^ -H = 

<^ c O ^ 

aj i:C' '^ - 

re ^ n 



3 ■- (T- 

2 ^ a> 






.- 2 = 



i i^r 

fill 

c ra *- 

» £: ,— - 



- " s 

a- «- 



2 5:5 1= 



■D M ■- Ul 

S E S s 



■§ £5- 
b -g -ri 



QE 



-M ?4 ?J ;^ C^ 



o o o o 
o o o o 
o o o o 



I ^1 ( 



, I 1 I 

o o o 6 o 

I O O O O Q 

I. o o o o 5 

' cc oo' 



o ^ 



<M ( 



r I Si 

= - aE 



IE 



Z o 

51 



o c^* -*■" t£ X d" 

I T T T7 

o c o o o c 

v# c o c o c 

■ c o c o c 

c' d -r ■^' X 



I 

-a — 



■-2 

si 

_ O 

o ' 

E' 



Individual Retums/1988 



147 



g IIS 

c — -z^ 

^ Is- 

% ■. Ill 

I i P-^' 

•^ £ s H Si 

= 1 ^?r 



i a] 






> > 



5 I 



^5S 



t: >.-i; -i: 



3 -■_ B 



c ^ a; ? 

C uj £ _ 
c c => ?' 



'S% 



=" C — c 
C 3« § 

*- «-a o 

— C—Oiu 

1 I i = -^^ 

= - g i c 






3 /; a- — ij 
~ C = 3 ^ 



il 



O O OS g 

22=0 

c £ <u a 



0) •- a! -^ 



« « > c 

C 3 io t, ; 






i-6 5,- 
I'S El 



= 1 2 = -= 

- "7 2 >,P 



z n 



— T3 

II 

9 £ 






^2 

1^ w 



2*^ 



^ >.<M 






~ «' c 
g^ > a> O 

B b - ID 

F «^ S 

£.E|2 

C L. C X 

a, 3 3 4, 
o « c 5 

"m t S O 



C 3 to = 

IIeI 

c 1 *» 5 

■Sift 
S S 6 I 



2*2 !< — 

lilts 



c i ££ i 



S E 



o o 



CQ OD Q 



11 l^g 

3 g OJ C 



X ■^^ f 
c c^ 

ai.- M 
-C 4i 5 



— EC 

. ai aj 



E S — 
o c o 

i ^ 

S « '^ — 
-S I S-S 

s.§ It 

r: s D z: 
U S U U 



= ^ 1. K 
6 2=1 
6 a'- 



E S o 

<Sli 



ill 



< CO U a Ed 



t. J. V 4>1= 

■a j 8* « 



Q. Us= 



Q. = O 



^ o 

c E 

o o 



4.25; 



-a * Ct 

g-=aa 

2»S2 

=■£"1 

Boll 

- «■- K 

i: >.* 5 



si Mil? 
|=§ »g'^? 

5-5*C -B-'c °-o 

3^H c . u b c 
O .-_- X ►- C « 

-00 o 5 « 5>S 
iSI 5iS.g 

c :— B o >. a- >i 

-£■55 pS^S 
> c £ c^^ = « 

a.^ 2 *■ a- £*;i; 

2.E^ ^ ^'^ > 



3 ~ 





_j 












& 


1 














« 


1 




8 


B 


■s 




1 


3 






2^ 


s. 


:= 












c a 




M 


c 


i 


gs 


« 


3 


S? 




?. 




f 








5:° 




s 


(uN 










E 






















■SS 


2 




il 

E g 




Si: 

E: 


1 


&•= 














- 

II 




H 








II 


11 
3 = 






iJ 




x' E 


n 














is 


.5f5 


s£ 








■ c 


S S 






el 


>■£ 


= 

3 u 


^ (0 


=B CO 

c 








Amount 
you owe 


i 

5,1 

5>!> 


2's 

11 



« 






I 



if 

ȣ 
£« 

N 
Ul 

o 



V 


W\ 




n 


1 


00 






-,_ 


r- 


1 




E 


vO 


E 

3 
c 




c 


m 


^ 




g 


-t- 


3 








•i 




c 


on 






Q. 


fN 







J 

a. 





3 

:S 


■1 



EnnnnnnMUM 
nuQDQLJLjaLj 




1 I i 



is 

00, 






s Si 



! go 
> ^ a. 



&-< a. Q 



v.if 

In 



f-2 



Z a 



a E 

3 .2 

S I 



Ill lll^ 



_ e 

5-S 



III 

■I ^ ■§ 

— ° -a 

s -S S 

W g 01 

a) -° b 

I § I 
i I I 

n * S 
l°« 

mu 

lis 



II 



"SB 

^1 s 

III 



3 3 ■" 

Q p .a 
— fee- 



I S 

u 

S S 

3> S 



* 5 
51 



^1 
3 2 
I • I 
si 



3^. 



ill 

Id ^ => I 



11. >. " 






- i 



11 






llr 



i s - 



± 



HI a 
. ■>• 

%.\ 

II 

1| 

^1 
If 

51 
E- . 

« A "O fc 



5 * S-: 
50' 



I ill 



inSli 



148 



Individual Returns/1988 



CM 






i 


X 


























£ c 














8 


s 


5,5 








? 


s 




1 


1 




















v 






F 






o 






u 






c 












■o 






c 






a> 






■o 






> 




1 


a 




J 


■a 




B 


c 






m 












(D 












V 












c 












1 






1 










s 


00 










s 






V. 


3 




^ 


T3 






«) 






£ 




£ 


U 
CO 














































3 
















^ 


5 
















.:; 


1 




S 


? 








































a 


i? 





- • u 
= ■5.0 

ih 

•=^ ° 

Soli 

Ifii 
5 J •• I 



E E S£ 



— £ o i-i; gj, 



r r 

0.0. 

•a -o 

c c 



E ES, 
S S « 



"•i c 

C 3 O 

o o-£ 



5 « c 

iS 3 ™ 

5 as 

I?" 



Ul ** C 





1 m o TJ D 

: o z < to 
I «e r> OS a« 









< nj Q. r: 



COS 
OO.J 



s;=Kys^^y&i?yss:^^;~K-ss^: 



aaaga^asiiafa, 



: ■it^.-^sft¥;y^sfy^-i~ 



i£^aaa.^£:£'£ai. 



m «0 1^ 



0) 

o 

0) 
N 

1 



0) 






c s . 



i I 



o a 

in . 



^§1 

I E = 



. I 



■is 






o E 
E s 






^ o o ■ 
tn 10 I 



2 



E I 
S E 



3 






. a: 

S3 



jSi 






Individual Returns/1988 



149 



isll 

D = 5 2 I _ ^ 



s.la 



IllllJl 



isiii rfllsilsl 



-15- 

5^ E I* 
- &E = tS 



If I 



ill I Is 



5 3? 

Hill I ' 

I'il I l^l 

c * ? 2 a ? e? 



5a 3 S £-Sg 



5pj 

Er ^ 
1^1 



i|||||||||5sfs 



sill 



isss 



(MtV (VtNWWWgW 






IiIjIII 



I? ;s=ts|| lip, 

2S ^SiSl^Si^SSJ 



E 









1° 



E 00^ 

ill 



i l2? 
£■ o I ™ ". 















i I 



IIS 



:o Sf 5*(n.. «^2 Si's 



||ill|S| ||l5|if||| £|||- 






S.«| 5 



mm 



i'ScSiOiTDS mS c 



LIZ O ^"^ 






lull |l^f||rl1| 



588" 3o335333o 



se-5 t^ 



C at 



K S ? e E -f 






> JC ^ ■• 

cO « 2^- - 

"5 ° E - s5 = 

S « E OEE >^ 

° o > « 



?s r 



1 


00 s 




— 


— 


s 


00.^ 




— 


•fi — 


f 


©all 


^ 


S — 


z 




■S=5f 


s 


^ T 


i — 






E 
















>■ 






3 


^ 


a. ^ 


• 






«J E 














•• 








s 


m 


a 










































S il 








» 2 t 

c ,1 








(» iz ; 








3 ^ - « 








»fl^ 








Es -" 








o2 ii* 








C •< lu 








ssF 

Propr 

tures. 
104 IS. 




1 




O « ^ E 








-* o > I 
















O-^ 5 5 




" 








S 








£ 




O ^ E 
















CL ££ 












^ 
















oo 




















s 




c 












i 




9 


A 












A 






? 
S 




















































E 


























i: il 


y 

a 


^ 


= 


Ui E E^ 


■s 














t 


;?£ II 


s 


< 


u 



f 1 "1 1 

I? Si 



S 5 < 5 < Q 

W u. U X - 



I S i 1 iE 



13 * trt O (rt O < 




150 



Individual Retums/1988 




15 " o I^ 
S c o E 



- 5 

E S 



J o « 

I ii^ 



;» g 

= fft S 
■" rt O 

£ S 
E 

is 
Is 

U « J" 01 

5 e5 ° 



2- 



Hi 



^si 



Sal 



00 = 

00 =' 



™ o ? :■ 

m c ;: ! 

C 2 £ S 

— *. « z 

t3 = " < 

— C * o 

CO o = 

••-• u X 

~ a> ^ 

' 5 E I 



u 



il 



£ E - 
g S ^ 



SSI 



a I - 



























'^^ 


S$9 


'S^ 


























































■ 












































? 


.11 
3 = 1 










































5^ u 










































■o 
























































































































































































































































































































.Ji 








































































^ 


^ 






































































































o 


£Ei: 


■; 






























i 


i 






















































£ 
















































































P 


. 


i 
























*s 


^ 






^ 


















' 






















Ui 




































w 




w 


'■* 






















^ 












































































1 












s t 1 








































ig 


















^ 














1 I. 

SI 


BD 

E 
































E a. = *0 ~ 
I Eg & = 








































£ 






























Is ? £1 


1 






















4 














































o 



1! 


1 

C 






















5 








1 o «,■ Eg 

1 p t ? i 






s 






















(3 








J«f 1 ^ 


M 


























1 

If 








? S S S c 




























5 


25 


1 

fi 




























lllfll 


u 

E 




c 




















c 

1 

o 










E i ? S 1 J 

5| i,§ si 

^ % E S- 2 E 


fe 




























SR" 


4 




















^ 












€-? 


X 




















a 


£i 










E 


r?-' 


vt 




















*: 










iSS^ iS5z 




°^s 


































B 


i— 






















CM 






















», 























































































































































































































































R 
















































































F 




















































































































































































1 ^1 






Q 


































• 




















































[ 


1 






" 


^ 




























































*^ •™ 


























^ 


^ 




























iss 


^^^3 














tfi' 


















^ 


^^W 
















































o 


































^ 




























^ 


























O - (S, f-> V ^ 


« 






c 


















_ 




































































































































? 




























O Vt 




o 




















.V.-J 


^^*- 








o * 3 




































































>■ a % 


































s 






















; 








las f^ 








































































































o 




















1 








eII 5| 




































E 

e 






























E s ^ r? 






















































£ 










I^l If 




1 






















1 












• 






















11 








° ^ i s « ? 

S) 3 Cl 1^ "^ £. 

Ill ii5i 




3 




























































































ill. nil 

-^itiliit 




s 




















§ 


c E 
o o 






































s 1 E ^ 1 SS E 
































m 




















3 

o 


1.^ 










s 




















o 
































A 












































c 


- 


z t 


!• 


* 2 i 


tfi 


^ 





Individual Returns/1988 



151 



E f S 



< o u o 






o 








t 




















« 
















.>!« 








F': 






























« 


% 






o 


= 










i 




^ 


a 
























s? 












£ 


p 






"vi 


M 




s 


















s 

UJ 

a: 


li 






M 






C 


















1 


i« 


_ 


1 


o 


1*5 




E 


F 








gs = 




u 










£ 


fiM 




s 


















"7 


S 












£ 


































£ 


E 




>• 


































=,1 




















i£ 


-1 






F 


" 














b. 












s 






o 


























E 
e 


5 




E 


_c 






E 
o 

eo 




s 


00 - 


1 


fl 


COr* 


^ 


5 


(Sj?)|? 


^ 




^ii 


1 






























_ 




















s^. 


s 


0) r - S 


e 


■^ 


£ 5 E- 




O i£S 




<fl »s£ 


E 






» ^ --'^ 




E |5I 


■2 


o i-:^ 


-2 


nc 

hips 
Forn 
Sch 


c 








3 


flj c g s 


£ 






g £|y 


O 


E 1 o s 


3 






a ls.S 




Q. -Si 

3 - A 


s; 


M i 


















E 












c 












n 








o 






c T> 






?i 






1 £ 


3 o ° 1 


1 K 




^ — 




5= III 1 



E c r 

E £ - 



< m O 

C t ^ 

a. CL Q 

a! £ £ 



lO 1^ GO Ol 






; ic f^ 00 oi o ■ 



I 5 5 o 
r^ CO ot 




5 i!^ 9 



■^ (^ ^ S "IP "^ tsf 



? e-r-^ < < 



i;p|i 



J-Sg 85,||i|;3s 



«2 

a, 01 



£ o 

^3 



c\t - - 

"i E-S 



S E o o^ ; 

E o. c I 



2 .^ = ol 



152 



Individual Returns/1988 





















— 






















A 

3 


S 


^ 

* 


S 


« 


€0 


»• 

n 






S*, ^5^- 


— 


5 


in 
in 






_ 




1= 




















A 








= 




c 

F 
























































































U 




w 






"r 






















































































































^ 




^ 






3 












ir 


(NJ 








^ 
« 


1 


* 






C 














1 


0) 

c 

r 


m 


^ 




^ 


CM 






^ 


:? 






2 












in 


in 




in 


t 














































■^ 


00 






>r 


h 








— 


S 










g, 


3 




• i 


? 






























s 








o 








? 


c 


■g 






^ 


s 


Ol 


















?2 


J 




i 


1 - 


o 


















if 




n 




E 
1 




^ 




1 1 






i 
1 


a, 2 
E S 
- 2 


Q. 




s 1 * 

1 1 i 
1 1 £ 


















































































! 










<= 








o c 








° E 




2 










■c 


1 E 






c 


1 E 








f 


o 


^ 




i 1 


S a, 


!^ 




& ■; ^1 






1 

E 




i 




^ I 


£ «) 










,?; 


■a 

1 




S 


1 i 


' ^= 


5- « g' s 

i » 1 1 


§ 




1 ^ 1 


: 


F 


1 




c 


1 


i 


1 1 


i 1 


1 


[n 


s 


E s 
^ i 


































i 1 i 

S E 5 

1 1 1 
O O C 








J 


c 
2 

s 


1 

z 


s 

1 


" 1 

f 1 

E (- 
o t, 


■o o * If) 

<l i 1 


- s 1 

i ? i 
1 1 1 




























































« 




TT 


n 






^ 


^ 


t 


^ 


in 


in 








i/i m| 



1 5 



si S 









C 07 c ^ c 



X a a. cr u " 

-^ oj m O O O 

^ ^ _• •! in i£) 

rg (M CM pg CM (m 



3 = ooc c 

• ■a u c w 

II -s ? 

3 o o Is i 

cr ■ o "S 

J & pc £ _ 
™ 5 ^ 



c o 






E-S 



Ht3 C « 3 

" <u Hot 5^1 
g^'-fi E 5 E 



2 i I 






a - ; E =„ 

S.^ 3 S ?| 
Je i o £5 



o o in 



00 
OOi 

(2R)|| 



£ 2 1 

.^ E 



™ 5 i! 

I i -: 

o £ I 

a ° z 

£ S s 
Ell 




Individual Returns/1988 



153 




i 


CO^ 




^ 


OO.i 


1 




^pg 




£ 


^il 
















K 
























■a iX 




« S£ 




a 1 s 




n s = 




(A o S 




S s 1 

« E 1 




-c ° S 








- s a 




o - .s 




>< : s 












W 2 A 




•o S 




lU g 




« :; 




-c a 








o 1 ° 




»^ Jo 




- |e 




•o S- s 




£ %1: 




O "5 




* s 










A 





«)0 tJ 
■O - ; 



i -9 £ & 






n n 



n D D n n 



D n 






□I 



D D 









. ™ a. > 



£ o ^ o 
< GD 



> r 

Q.-a 






154 



Individual Returns/1988 






5tj t: ^ — 
» ° * t^ S 






1=1 












§S| 




- 


«• 


s 










1=1 






•J 


i^ 




r 


























r 






9 




Q. 








-, ots, 




























E 


2 


■g 


§.2 


— - * 

n 2 CM 

III 


c 


E 


•I 


%£ 


F 


c 


P 




^ 


1^ 


^ fi 



* -5 o ^ 



CVJ * ** * 



I'M if ^i 

*> S ^ a* "^ ^ 






! ES 









^ 




f 


$ 




o 




















c 




^ 




















^ 




s;.- 






^^ 




i 


fl 










E^ 
d «* 



'2^ gS-cOo - 



3 w J5 -= -= 



^ £ •? ::: 



o 



0| = a, 
S E 

sifi 

f E 

5 I — ^ . 



I! 


i 


O 

o 


W 






^B 




s 


M- 


o 






























s* 


3? 














F 




— 


,-, 












s 










































































a, :^ 
















* 


3 s; 


o* 




o 


- 




r\j 


T> 




J 














































11 


? 




o ''^ 

Is 










** rn 


in 










■5 u s 
















?■;" 










.7K 








































1 3 3 




■o -^ 






■S" s 










i: ^ 






jiK? 










?- 






iSs 




w» t 


t. 




is 






'-;% 




VI o 












c\, ft 


3 




°c)i 






Z£i 




































^ ^ 


(^ 




i? 






Ti i ■*- 








































































t =^ 






rf.l 






^ 














6 . 


1 














!i 






1" 

5?^ 








1 














r 


1; 


- 




y o 

^3 


c 


3 


m. 


s 


2 ^ 


■5 


■S 


o 

F 


J 


E^S 


E 


















5^ 


A 


E 


i 




T -3? - 


• 


















'•i- (si 




■r^ 








■i^SS: 




jq „ 






1 = 




"^ 




» 




£ 


"1^ 
Mi 


< 

8 


i 




5 

c 
S 














Si 




^ 


°F 


o 


c 


S^^v 


# 




S 


b 
1 

5 


ii 




ill! 
Illi 


1 


















































Z i^ 


~ 








- 









s 


COS 




s 


00 H 




i 


(°5?)U 




s 


SP==5,5 






O* 






X 




n 




1- 


-S £ 




t F 


= g 


^ 1? 


u S 


*Q. 


E E 




^ 1 


11 


S- Si s 


^1 


E ^2 




UJ 7 E 












>. g s 


Z 






-= ; A 


:v 


3 ; 




U c 


H 


(A Ji 


fe 


■5 * 


s 


u 


^ 


o 




(/) 










E 




•s 


























_ 


« 


* - 




S 5 








(rt ^ ^ J; 




UJ O =": 












2 ; h' 








5 £ 2| 

10 i^ iS £ 


z 



il yi E I ™ i 2 

- I s| I - 

SO "^ " -^ 

















<X> 


•^ 
























Q. 1] 
















u^ 






^ 


3 





F 


¥ 








t^l^J, 




rr 


s 






>• 


O 


t" 
































II 


S 


a 
c 






































1 


si 

P 


o 

CL 

E 


o 

i 


"o 




Q. 




CL 












^ 






1 


2 
^ 


Iv 


% 


'it 


b 


C/) 


S| 




c 


# 


S 


?i 




■g 

Tl 


^ 












F 


'"S 
















- a> 
















Q. 

F 




£) 


Z 




r?: 


y 


i!i 


ii 


0<rt 


S 


^ 




3 


oj-^ 




a 


^ 

3 


a; 


O o 


° 


15 


QJ 


J 


ia 


5 


s 


S 














t E 


o 




5 




fj 


^ 


£ 


F 


s-.s 


J 
£ 




o 


1^ 


fS 


<D 


■So 


t 


F^ 












1 

o 




Q. 
O 


is 


1 


E 

c 


i 


r" 


F 




(U 




E = 




a 












o 


,ou 


(0 


a. 


m 



! i 













o 
























O 










CO 

o 














o 
o 
o 




















f) 
























» 
























"* 


- 






































-^ 


W 


«*» 




w 


" 


w 


■^ 






CO 


„ 








^ 
















i 




1 






































3 














3 






^ 




S 






•^ 




^_; 










a 


































































G 




s 






£ 






































































































c 




t 


? 


— 






~ 








































































1 










E 




•u 


£ 


^ 








"■ 






nj 






i 


^ 




o 




5- 






■a 


















r- 


















E 
1 
2 












c 




t/1 c 

— " £ 
« E 

-J 

§ « 


C 

% 

o 

5 


1 

o 




5 

o 

s 




5 

> 
a. 

3 

E 




00 

c 


o 

s 




c 

1 


E 




i 


1 




i 




d 

o 






S£ 


















E 












« 










u. 






•S 


!? 




= 








5 


3 




1% 


o 


^ 


i 


E 
B 






00 

c 




! 








£ 


2 


o 




U3 


g 




E 


F 




3 t! 


1 


f 


1 


1 


c 


c 


CO 




E 
























— 




F f 


£ 




01 


™ 


T 


fo 






01 
























i 


^ 




c 


o 


« 


? 






£ 




UJ 


























o 


at 

c 

i 


11 
1% 


1 


1 


fti 

1 


3 

S 

5 


c 


a> 


S 

•» 




c 
E 

s 




F 


a J 


£ 




s 


S 


2 




'i 




E 




o 




















z 


2 S 


< 




^ 




VI 




= 




:>; 


- 




CM 


" 


V 




« 


« 


fN 






- 



Individual Returns/1988 



155 






O 

<n 



CD t 

2 * 

c 

V 

O 



eo 

CO 







































- 


~ 


n 


V 


tn 


U) 


r-. 


« 


A 














■5 






























































































































n» 


















£ 




































Z 


















5 


















..-; 














































































































































in 


= 






























s 


































.- 




£ 


■^ 










^ 






- 


1 ■ 










;^ 






4 




r- 










c 


1 


= 6 


i 


10 








































E 




















a 




sl 




1 






a 


— 


F 


U 


s 


*- 




















E 




1 




: 


II 

— C 

c 


IS 

i 


i 


1 


E 
1 


I 


5 


\ 




1 i 


1 1 

1 ol 


1 


s 


1 


rent ye 
ryforwa 


1 " 


c 


^ 


c 


C 




5 


Jl 


s 




"■ 




n 


*j 


■" 


tf 


- 


00 


o* 



I 2 
It 







E 




?' 


"■ S". 






e:- 










u 4, 








u. 


TO 




•A 


t: 


s^ 




b 








> 


1 


p^ 


c 


0— 



o — 

£ c 
3 o 



S^ii fl 



I ^ 



I ^' 



I si 



— —a; ™ 






y I 1 
^1^ 



1°% 
i E g 



I ? . 




156 



Individual Returns/1988 



oo 

00 



g 12 






ra 

Q. 



CNJ 
OO 

in 
oo 



= £ S E 



E o 
o - . 

n CM 



2 


3 


S 


3 


i 


5 

1 


5 
5 


£ 




1 




1 


* 


E 



is 




























C 
O 


i 


< 


1 






4; 


^ 


s 


c 
c 


a; 


■D 


1 


1" 
1^ 




























































o 


























E 
o 


3 


Ul 


^ 


« 






^ 


£ 






C 


i 


a. c 


CJ 


U 


a: 


< 


> 


> 


> 


F 


> 


> 


> 


F 


t 


.f 






































< 


< 




< ) 


< 






t ) 




Q- (J 





















































































c 


0) 

E 


3 







E 


3 

s 




i 


c 


s 




5 


CM 

t: 


1 


I 


a! 






1 


i" 




*o 








f 


c 
























01 










CM 


















t 





5 


■; 






S 


s 


1 


5 


£3 


Si 

r 


p 
















> 


« 









« 


































cr 


x: 


^ 


m 


f? 


£ 



Ol = -= -E s = 






-- < < < o < ■ 



<M (M (N C\J CNJ CM m 




OOP 
OO.i 



E ii 

350 

E i§ 



4) 

< 



in 

CM 
CO 




m tn m lA in tn 



« tn 10 r^ « fft 



ri 01 ^ s: f^ 



E S 



£) 


m 









^ 




J 






s; 




£ 


s 


§ 




c 





































1 




? 







3 


e 
5 

F 


t 







E 







c 





i 


i 




5i 


i 
1 


00 






r 


y 


t 






< 


1 



















CM 






1 

E 


2 


1 


3 






c. 




u 


3 


c>i 












s 




* 





£ 


E 


^ 
S 


1- 


C 


t 





















■0 

5 
















s 


< 


ii 


£ 


S 


E 


5 












^ 


,, 


^ 










« 













^ £ a « 



I •» — f — t o . 



15 ? E 2rr 



SI S S 

Sl H. S 

15 « £ ' 



i I 8 2" 



OO c 



s 1 1 
? E ; 



f 3 






4- « fvj 1 

^ ^ — 

7 O # . 

t — in 



*^ at 

C DO 

E a> 



oiaiyco^ojS 



? J^ ^ r r 



<£ £ O (_) Q O 



E 5 ( 
_ E 



•-DUrenjOiOMO.! 
:<Ol-Q.CDU»-<l- 



O < < < < - 



, E 0. B . 

p O = i: 

: O < ■« I 



~ i E 5 1 



: S 5 ^ a 5 
in \o ^^ <o ff> 



Individual Returns/1988 



157 



«) 








eo~ 




s 


eo'. 


1 


i 


ro»-)s 




S 


■^^ 


1 




1 




1 




s 




i 


K 


^ 


n 




t- 




E 




3 




E 




C E 




S F 




w s 




<o r 




« 3 




> ? 








o 1 








0- : 








o 








♦* 




■o 




0) 








o 




t 


E 




Z 


i i 




T- l^ 


° 


O r| 


i 


CO II 


"C 


00 1^. 




Ill 


% 



« rv 00 o» s « Ih 



^ § r- 



E § £ 



— o iL „ 

\^% % 

t^ ^ ITi ^ 

s # » s 
-Sis 

^ p O iJ = (5 



UJ CO 

*: £ 

Is. 



go 
go 
— o 



o 2 « ' 



5S 
E 00 



o in 

I? 



41 o 5 E 

? o 6 £ 5 M 

n, j_ j_ 9j 4) V 

in ~ ~ "^ ^ ^ 

(vj n ro u^ K O 

- ^ » S 2 IS 

S - - ? & c 

f? E E ^ w 

'^ o o B £ 2 

^D "^ CO ? « ,E 

a, O) a; TO ™ p 

Q. 2 2 "^ E « 

. ^ S S E c c 

: 5 <>o 1/1 Li. 5 (- 

r^ CO ffi o -^ tM 



rs so oi o 






t CD — ; 



■^ <T> 



^ ra «> ■ 

?. r <" 



MS, 
:= S s ^ 2 = c 
Tj CO 00 %^%.t 

S SS S *■ |>J = S 

ra <T. Ol -- „ c ^ 



r y -OJ 



— 5 i ■— T3 <» ■a 



<T> "D c c O rj : 



00 
00 



*o 
to 
'^■^ - 

< = 

C 4) So 

ft c - 

c « ^ 
O « o 

^ c " 

ni - 

i| 

I- 
O 



- 41^ : 



E«? Sl- ; 






E e::£ 



OgSC 



E £S 



allied 
?£ ill,' 





o5 














rains 




b-K 










SJ-a "^ 


stment mco 
e and. if so 
example, it 
ble interest 
e from wage 
pleted and a 
D40A 






> 2 o 5 E E -^ 




- .-^ "- -2 S S E 


- = g 



m 

CO 












? E T3" S S 



Q.-^ E iS ; 



D 




Section 7 



Index 



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. 



Additional Standard Deduction 

(See also basic and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on Form 1040A returns .... 1.6 
Adjusted Gross Income Less Dencit 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Size of cumulated adjusted gross 

income 1.1 

Type and Number of exemptions .... 2.3 

Definition 93 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 81,83 

Returns with modified taxable income . 3.1 

Classified by marginal tax rate .... 3.4 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Returns with total income tax 3.2 

Time series, 1975-1988 A 

Adjustments 

(See statutory adjustments) 
Advance Earned Income Credit Payments 
Definition 94 



Alimony Paid 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 94 

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 

Definition 94 

Reported on: 
Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

All Other Taxes 
Classified by size of adjusted gross 

income 3.3 

Definition 94 

All Other Taxpayments 
Classified by size of adjusted gross 

income 1.4 

Definition 95 

Alternative Minimum Tax 

Change in law 4 

Classified by: 

Marital status 1.3 

Size of adjusted gross income . . . 1.4,3.3 

Definition 95 

Reported on: 

High income returns 81,83 

Returns with modified taxable income . 3.1 
Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Alternative Minimum Taxable Income 
(See alternative minimum tax) 



159 



160 



Individual Returns/1988 



B 



Basic Standard Deduction 

(See also additional and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on Form 1040A returns 1.6 

Business Credit 

Reported on high income returns ... 81,83 
Business or Profession Net Income or Loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition 95 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 



Capital Assets 

(See sales of capital assets reported on 

Schedule D) 
Capital Gains and Losses 
(See also sales of capital assets reported on 
Schedule D) 

Change in law 4 

Capital Gain Distribution Reported on Form 
1040 
Classified by size of adjusted gross 

income 1.4 

Definition 95 

Cash Contributions Deduction 
(See contributions deduction) 
Casualty or Theft Loss 

Classified by marital status 1.3 

Definition 96 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Child Care Credit 

Change in law 4 

Classified by: 

Marital status 1.3 

Size of adjusted gross income ... 1.4,3.3 



Definition 96 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1975-1988 A 

Children at Home Exemptions 
(See exemptions) 

Children Away From Home Exemptions 
(See exemptions) 
Contributions Carryover 
(See contributions deduction) 
Contributions Deduction 

Classified by marital status 1.3 

Definition 96 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Type of contribution 2.1 

Credit for Federal Tax on Gasoline and Special 
Fuels 
Classified by size of adjusted gross 

income 3.3 

Definition 96 

Credit for the Elderly and Disabled 
Classified by: 

Marital status 1.3 

Size of adjusted gross income . . . 1.4,3.3 

Definition 96 

Reported on returns with itemized 
deductions classified by marital status . . 2.2 

Time series, 1975-1988 A 

Credit From Regulated Investment Companies 
Classified by size of adjusted gross 

income 3.3 

Detlnition 97 

Credit to 1989 Estimated Tax 
(See also overpayment refunded) 
Definition 97 



D 



Deductible Points 

(See also interest paid deductions) 
Reported on returns with itemized 

deductions 2.1 

Dependent Exemptions 

(See exemptions) 



Individual Returns/1988 



161 



Description of the Sample 

Method of estimation 14 

Processing and management of 

the sample 14 

Sample design and selection criteria ... 13 

Sample redesign 16 

Sample selection 13 

Table presentation 14 

Dividends 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition 97 

Reported on: 

Form 1040A returns 1.6 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 



E 



Earned Income Credit 

Change in law 5 

Definition 97 

Refundable portion classified by size 

of adjusted gross income 1.4,3.3 

Used to offset income tax before credits: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income . . 1.4,3.3 
Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 

classified by marital status 2.2 

Used to offset other taxes 3.3 

Economic Income 

Definition 69 

Employee Business Expense 
(See also unreimbursed employee business 
expenses) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 97 

Reported on: 

High income returns 81,83 

Returns with itemized deductions 
classified by marital status 2.2 



Estate or Trust Net Income or Loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition 98 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Elstimated Tax Payments 

Classified by: 

Marital status 1.3 

Size of adjusted gross income ... 1.4,3.3 

Definition 98 

Reported on returns with itemized 

deductions classified by marital status . . 2.2 
Excess Social Security Taxes Withheld 

Classified by size of adjusted gross 

income 3.3 

Definition 98 

Exemptions 

Change in law 5 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition 98 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions .... 2.1 

Time series, 1975-1988 A 

Expanded Income 

Classified by ratio of taxable income 
to specified alternative income 80 

Definition 72 

Reported on high income returns ... 81,83 



Farm Net Income or Loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 99 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 
Classified by marital status 2.2 



162 



Individual Returns/1988 



Time series, 1975-1988 A 

Farm Rental Income or Loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 99 

Reported on: 
Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Filing Requirements 

Description 1 

Filing Status 
(See marital filing status) 
Foreign Earned Income Exclusion 
Classified by size of adjusted gross 

income 1.4 

Definition 99 

Reported on returns with itemized 

deductions 2.1 

Foreign Tax Credit 
Classified by: 

Marital status 1.3 

Size of adjusted gross income ... 1.4,3.3 

Definition 99 

Reported on: 

High income returns 81,83 

Description 75 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1975-1988 A 

Forfeited Interest Penalty Adjustment 
Classified by size of adjusted gross 

income 1.4 

Definition 99 

Form 1040 Returns 
Classified by size of adjusted gross 

income 1.4 

Time series, 1975-1988 A 

Form 1040A Returns 
Classified by size of adjusted gross 

income 1.6 

Time series, 1975-1988 A 

Form 1040EZ Returns 
Classified by size of adjusted gross 

income 1.5 

Time series, 1975-1988 A 

Forms and Instructions 

Form 1040 114 

Form 1040A 145 

Form 1040EZ 147 



Form 2441 155 

Form 3800 155 

Form 6251 156 

Form 8582 156 

Form 8615 157 

Form 8801 157 

Schedules A «& B 148 

Schedule C 149 

Schedule D 150 

Schedule E 151 

Schedule F 152 

Schedule R 153 

Schedule SE 154 



General Business Credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income . . . 1.4,3.3 

Definition 99 

Reported on returns with itemized 
deductions classified by marital status . . 2.2 



H 



Heads of Households, Returns of 

(See also marital filing status) 
Classified by size of adjusted gross 

income 1.2 

High Income Returns 
Classified by: 

Effective tax rate 91,92 

Ratio of taxable income to 

specified alternative income 80 

Size of income under alternative 

income concepts 79 

Description 67 

Itemized deductions as a percent 

of income 89,90 

Items with largest tax effect 85,87 

Home Mortgage Interest Deduction 
(See interest paid deduction) 



Implicit Tax 

Description 

Income Subject to Tax 

(See modified taxable Income) 



76 



Individual Returns/1988 



163 



Income Tax After Credits 

Classified by: 

Marginal tax rate 3.4 

Marital status 1.3 

Size of adjusted gross income ... 1.4,3.3 
Size of cumulated adjusted gross 

income 1.1 

Definition 100 

Reported on: 

Form 1040A returns 1.6 

High income returns 81,83 

Returns with modified taxable income . 3.1 
Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Income Tax Before Credits 
Classified by size of adjusted gross 

income 1.4 

Definition 100 

Reported on: 

High income returns 81,83 

Returns with modified taxable income .3.1 
Returns with itemized deductions .... 2.1 

Time series, 1975-1988 A 

Income Tax Withheld 
Classified by: 

Marital status 1.3 

Size of adjusted gross income ... 1.4,3.3 

Definition 100 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 

classified by marital status 2.2 

Individual Retirement Arrangement (IRA) 
Deductible Payments, Adjustment 
(See also primary and secondary IRA payments) 
Classified by size of adjusted gross 

income 1.4 

Definition 100 

Reported on high income returns ... 81,83 

Time series, 1975-1988 A 

Individual Retirement Arrangement (IRA) 
Taxable Distributions 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 101 

Reported on: 
Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 



Interest Paid Deduction 

Change in law 5 

Classified by marital status 1.3 

Definition 101 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Type of interest paid deduction 2.1 

Interest Received 
(See taxable interest received) 
Interest, Tax-exempt 
(See tax-exempt interest) 
Investment Interest 
Per adjusted gross income concept: 

Reported on high income returns . . 81,83 
Per alternative income concept: 
Reported on high income returns . . 81,83 
Investment Interest Paid 
(See interest paid deduction) 
Itemized Deductions 
(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Marital status 1.2 

1979 income concept B 

Definition Ill 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Type of deduction 2.1 



Joint Returns of Husbands and Wives 

(See also marital filing status) 
Classified by: 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Reported on returns with total 
income tax 3.2 



M 

Marginal Tax Rates 

(See also tax generated) 
Change in law 



164 



Individual Returns/1988 



Definition 101 

Reported on returns with modified 

taxable income 3.4 

Marital Filing Status 
Classified by: 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Definition 101 

Reported on returns with itemized 

deductions 2.2 

Type of exemption 2.4 

Measurement of Taxes 

Description 75 

Medical and Dental Expense Deduction 

Classified by marital status 1.3 

Definition 102 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Method of Estimation 

Description 14 

Minimum Tax Credit 

Change in law 5 

Classified by: 

Marital status 1.3 

Size of adjusted gross income ... 1.4,3.3 

Definition 102 

Reported on returns with itemized 

deductions 2.2 

Miscellaneous Itemized Deductions 

Classified by marital status 1.3 

Definition 102 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Miscellaneous Medical Expenses 
(See medical and dental expense deduction) 
Modified Taxable Income 
Classified by: 

Marginal tax rate 3.4 

Tax generated at specific rate 3.5 

Definition 102 

Modified Total Income Tax 
Classified by: 

Effective tax rate 92 

Ratio of taxable income to 
specified alternative income 80 



Size of income under alternative 

income concepts 79 

Description 68 

Itemized deductions as a percent 

of income 90 

Items with largest tax effect 87 

Moving Expense Deduction 

Classified by marital status 1.3 

Definition 102 

Reported on returns with itemized 
deductions 2.1 



N 



Nondeductible Passive Losses 

(See also rent and royalty net income or loss) 

Change in law 5 

Classified by 1979 income concept B 

Nonjoint Returns 
Reported on returns with total 

income tax 3.2 

Nonsampling Errors 
(See description of the sample) 
Nontaxable Returns 
(See also taxable and nontaxable returns) 

Definition 109 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions .... 2.1 



o 



Other Adjustments 

(See also statutory adjustments) 
Classified by size of adjusted gross 

income 1.4 

Other Contributions 
(See contributions deduction) 
Other Dependents 
(See exemptions) 
Other Income or Loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 103 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 
Classified by marital status 2.2 



Individual Returns/1988 



165 



Other Tax Credits 

Classified by size of adjusted gross 

income 3.3 

Definition 103 

Other Taxes Deduction 
(See taxes paid deduction) 
Other Than Cash Contributions Deduction 
(See contributions deduction) 
Overpayment 
Classified by size of adjusted gross 

income 1.4 

Credited to 1989 estimated tax: 
Classified by size of adjusted gross 

income 1.4,3.3 

Definition 103 

Refunded: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income . . 1.4,3.3 
Reported on: 

Form 1040A 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 3.3 

Definition 103 



Parent Exemptions 

(See exemptions) 

Partnership and S Corporation Net Income or 
Loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition 103 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Passive Losses 

Change in law 5 

Payment with Request for Extension of 
Filing Time 
Classified by size of adjusted gross 
income 3.3 



Definition 104 

Payments to a Keogh Plan 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 104 

Reported on: 

High income returns 81,83 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1975-1988 A 

Penalty Tax on Individual Retirement 
Arrangements 
Classified by size of adjusted gross 

income 1.4,3.3 

Definition 104 

Pensions and Annuities 

Change in law 5 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition 104 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Personal Exemption 
(See exemptions) 
Personal Interest Deduction 
(See interest paid deduction) 
Personal Interest Paid 
(See interest paid deduction) 
Personal Property Taxes Deduction 
(See taxes paid deduction) 
Population and Sample 
Reported on Forms 1040, 1040A and 

1040EZ C 

Predetermined Estimated Tax Penalty 
Classified by size of adjusted gross 

income 1.4,3.3 

Definition 105 

Prescription Medicine and Drug Expense 
(See medical and dental expense deduction) 
Primary IRA Payments 
(See also individual retirement arrangement 
adjustment deductible payments) 

Classified by marital status 1.3 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions .... 2.2 



166 



Individual Returns/1988 



Processing and Management of the Sample 

Description 14 



R 



Real Estate Taxes 

(See taxes paid deduction) 
Refund 
(See also overpayment refunded) 

Definition 105 

Regular Tax Computation 
Classified by size of adjusted gross 

income 3.1 

Definition 105 

Rent and Royalty Net Income or Loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 
Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Rent Net Income or Loss 
Classified by size of adjusted gross 

income 1.4 

Definition 105 

Reported on high income returns ... 81,83 
Requirements for Filing 

Description 1 

Retrospective Income Concept 
Classified by size of adjusted gross 

income and 1979 income concept B 

Description 6 

Royalty Net Income or Loss 
Classified by size of adjusted gross 

income 1.4 

Definition 105 

Reported on high income returns ... 81,83 



S Corporations 

(See partnership and S corporation net income 

or loss) 
Salaries and Wages 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition 105 



Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Sales of Capital Assets Reported on 
Schedule D 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition 106 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Sales of Property Other Than Capital Assets 
Net Gain or Loss 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 106 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Sample Design and Selection Criteria 

Description 13 

Secondary IRA Payments 
(See also individual retirement arrangement 
adjustment deductible payments) 

Classified by marital status 1.3 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions .... 2.2 
Self-employed Health Insurance Adjustment 
Classified by size of adjusted gross 

income 1.4 

Definition 107 

Self-employment Tax 

Change in law 6 

Classified by size of adjusted gross 

income 1.4,3.3 

Definition 107 

Separate Returns of Husbands and Wives 
(See also marital filing status) 
Classified by sources of income 1.3 



Individual Returns/1988 



167 



Single Person, Returns of 

(See also marital filing status) 
Classified by: 

Sources of income 1.3 

Size of adjusted gross income 1.2 

Size of Adjusted Gross Income 
Classified by: 

Marital status 1.2 

Selected income and tax items 1.1 

Sources of income 1.4 

Type of tax computation 3.1 

Definition 107 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions .... 2.1 
Returns with modified taxable income .3.1 

Tax generated by rate 3.5 

Returns with total income tax 3.2 

Type of exemption 2.3 

Size of Income 
Classified by size of adjusted gross 
income and by 1979 income concept . . . . B 
Social Security Benefits 
Benefits in adjusted gross income: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

High income returns 81,83 

Returns with itemized deductions ... 2.1 

Classified by marital status 2.2 

Classified by size of adjusted gross 

income 1.4 

Definition 107 

Social Security Taxes on Tip Income 
Classified by size of adjusted gross 

income 3.3 

Definition 107 

Sources of Income 
(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 81,83 

Returns with itemized deductions 
classified by marital status 2.2 



Sources of the Data 

(See description of the sample) 
Standard Deduction 
(See also basic and additional standard 
deductions) 

Change in law 6 

Classified by marital status 1.2 

Definition 108 

Reported on Form 1040EZ returns .... 1.5 
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 

Definition 108 

Reported on: 

High income returns 81,83 

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 

1979 income concept B 

Definition 108 

Reported on: 

Form 1040A returns 1.6 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Type of adjustment 1.4 

Surviving Spouses, Returns of 
(See also marital filing status) 
Classified by sources of income 1.3 



Tax Credits 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income . . . 1.4,3.3 

1979 income concept B 

Definition Ill 

Reported on: 

High income returns 81,83 

Returns with modified taxable income . 3.1 



168 



Individual Returns/1988 



Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Type of credit 3.3 

Tax Due at Time of Filing 
Classified by: 

Marital status 1.3 

Size of adjusted gross income . . . 1.4,3.3 

Definition 109 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 

classified by marital status 2.2 

Tax-exempt Interest 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 109 

Reported on: 

Form 1040A returns 1.6 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Tax from Recomputing Prior- Year Investment 
Credit 
Classified by size of adjusted gross 

income 3.3 

Definition 109 

Tax Generated 
Classified by: 

Marginal tax rate 3.4 

Tax generated at specified rate 3.5 

Definition 109 

Reported on returns with modified 

taxable income 3.1 

Tax Items 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income . . . 1.4,3.3 
Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 81,83 

Returns with modified taxable income .3.1 
Returns with itemized deductions 

classified by marital status 2.2 

Tax Liability 
Classified by: 

Marital status 1.3 

Size of adjusted gross income ... 1.4,3.3 



Definition 112 

Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Tax Preferences Excluded from Adjusted Gross 
Income Concepts 

Definition 73 

Reported on high income returns . . . 89,90 
Tax Preparation Fee 
(See miscellaneous itemized deductions) 
Tax Rates 
(See tax generated) 
Taxable Income 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Marital status 1.2 

Size of cumulated adjusted gross 

income 1.1 

Tax generated at specified rate 3.5 

Definition 110 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 81,83 

Returns with modified taxable income . 3.1 
Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Taxable Interest Received 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition 110 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Taxable Returns 
Classified by size of cumulated adjusted 

gross income 1.1 

Definition 109 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions .... 2.1 



Individual Returns/1988 



169 



Taxes Paid Deduction 

Classified by marital status 1.3 

Definition 110 

Reported on: 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Type of taxes paid deduction 2.1 

Taxpayments 
(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income ... 1.4,3.3 

Definition 110 

Reported on returns with itemized 
deductions classified by marital status . . 2.2 

Type of taxpayment 1.4 

Total Deductions 

Time series, 1975-1988 A 

Total Income 
Classified by size of adjusted gross 
income and by 1979 income concept . . . . B 

Description 7 

Time series, 1975-1988 A 

Total Income Tax 
As percent of adjusted gross income ... 3.2 

Type of tax computation 3.1 

Average 1.1 

Type of tax computation 3.1 

Classified by: 

Marital status 1.3 

Number of exemptions 2.4 

Size of adjusted gross income 1.4 

1979 income concept B 

Marital status 2.1 

Number of exemptions 2.3 

Size of cumulated adjusted gross 

income 1.1 

Definition Ill 

Reported on: 

Form 1040EZ returns 1.5 

High income returns 81,83 



Returns with modified taxable income . 3.1 
Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Time series, 1975-1988 A 

Total Personal Credits 

Reported on high income returns ... 81,83 
Type of Return 
Classified by size of adjusted gross 

income 1.4 

Type of Tax Computation 
Classified by size of adjusted gross 

income 3.1 

Definition 112 



u 



Unemployment Compensation in AGI 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition 112 

Reported on: 

Form 1040A returns 1.6 

High income returns 81,83 

Returns with itemized deductions .... 2.1 

Classified by marital status 2.2 

Unreimbursed Employee Business Expense 
(See also miscellaneous itemized deductions 
and employee business expense) 
Reported on returns with itemized 
deductions 2.1 



W 



Windfall Profit Tax Overpayment 

(See overpayment of windfall profit tax) 
Windfall Profit Tax Refunds 

Reported on high income returns ... 81,83 
Windfall Profit Tax Withheld 

Reported on high income returns . . . 81,83