(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"

T 11. oi/^ .?i^l 



BOSTON PUBLIC LIBRARY 



3 9999 06316 807 2 



IUHVIDUUI 

nX REIURNS 1992 



▲ RETUBINS FILED $ TAX COMPUTATIONS $ 



SALARIES & WAGES $ TAXABLE INCOME 



EXEMPTIONS $ STANDARD DEDUCTIONS 



ADJUSTED GROSS INCOME $ INCOME TAX 



NET GAINS ▲ NET LOSSES T TAX LIABILITY 



ITEMIZED DEDUCTIONS $ ADJUSTMENTS T 



IRAS $ MARITAL STATUS T DEPENDENTS 



INTEREST T ALTERNATIVE MINIMUM TAX 



$ NONTAXABLE RETURNS T TAX REFUNDS 



A TAX CREDITS T SOURCES OF INCOME $ 



DIVIDENDS ▲ ROYALTIES $ CAPITAL GAINS 



$ EARNED INCOME CREDIT ▼ TAX RATES 



STATISTICS OF INCOME 



Department 
of the 
Treasury 

Internal 

Revenue 

Service 



RECEIVED 



Individual 
Income Tax 
Returns 1992 

Publication 1304 (Rev. 4/95) 



Ap;? G ? :::h 



BOSTON PUBLIC LiDRARY 

GO\/Er>NMP(yT nSCii. '' '-"MT^; DF'A ;tment 



Margaret Milner Richardson 

Commissioner 



Michael P. Dolan 

Deputy Commissioner 



Phil Brand 

Chief Compliance Officer 



Daniel F. Skelly 

Director, 
Statistics of Income 



Dave 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 tax payments. 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Additional unpublished information from individual income tax returns, 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 tape file, the Individual Tax File, containing the 
records selected for the Statistics of Income sample is also available on a 
reimbursable basis. The file is suitable primarily for making national-level 
estimates. 

Statistics of Income's 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 and transmittals of 
publications and published tables. The SIS staff can be reached by telephone 
on (202)874-0410, or by fax on (202)874-0922. 



Suggested Citation: 

Internal Revenue Service 
Statistics of Income- 1992 
Individual Income Tax Returns 
Washington, DC 1995 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 1 

Changes in Law 9 

The 1979 Income Concept 11 

Comparison of Adjusted Gross Income with 1979 Income Concept 14 

Section 2 

Description of the Sample 

Sample Selection 17 

Sample Design and Selection Criteria 17 

Data Capture and Cleaning 18 

Method of Estimation 18 

Table Presentation 19 

Section 3 

Basic Tables 

Part 1 —Returns Filed and Sources of Income 25 

Part 2— Exemptions and Itemized Deductions 73 

Part 3— Tax Computation 83 

Section 4 

Explanation of Terms 99 

Section 5 

1992 Fonns and Instructions 121 

Section 6 

Index 189 



Section 1 



Introduction 

and Changes 

in Law 



This report contains complete individual in- 
come tax data for Tax Year 1992. The statistics are 
based on a stratified probability sample of individual 
income tax returns, selected before audit, which 
represents a population of approximately 1 14 mil- 
Uon Forms 1040, 1040A, 1040EZ, and 1040PC, 
including electronic returns, filed for Tax Year 1992. 

Table A on the following page presents selected 
income and tax items for Tax Years 1988, 1989, 
1990, 1991, and 1992, and provides the percentage 
change for each item between 1991 and 1992. When 
comparing income and tax items from different years, 
it is important to consider any changes in the tax law 
which may have affected the data. To aid inter-year 
comparisons. Table A includes the items in both 
current dollars and constant 1990 dollars. 

Five components of AGI showed sizable changes 
for 1992: taxable interest received declined 22.5 
percent; capital gains distributions climbed 50.9 
percent; taxable distributions from Individual Re- 
tirement Arrangements increased 27.4percent; rents 
royalties, partnerships, estates, trusts, etc. increased 
40.5 percent; and unemployment compensation rose 
34.7 percent. Total AGI increased by 4.8 percent to 



$3 . 6 trillion . The total tax liability , grew 6 . 1 percent 
to $503.1 billion. 

This report is divided into six sections. Section 

1 explains the requirements for filing, changes in the 
law for 1992, and the 1979 Income Concept. Section 

2 describes the sample of individual income tax 
returns upon which the statistics are based. Section 

3 contains tables of detailed aggregate statistics on 
individual tax returns. Section 4 provides explana- 
tions of the terms used in the tables. The tax forms 
and instructions appear in Section 5, and Section 6 
contains a subject index. 

Requirements for Filing 

The filing requirements for Tax Year 1 992 were 
generally based on gross income, fiUng status, marital 
status, age, and, to a lesser extent, dependency and 
blindness. Gross income included all income re- 
ceived in the form of money, property, and services 
that was not expressly exempt from tax. Generally, 
a citizen or resident of the United States was re- 
quired to file a tax return if gross income for the year 
was at least as much as the amount shown for the 



PaulArmbergerafidMichaelParisiwererespomibleforthetextaridproductionofthisreport. Technical assistance was provided by Michael 
Strudler. ThisreportwaspreparedunderthedireaionofJeffHartzok. Chief, IndividualRetums Analysis Section, Individual Statistics Branch. 



Individual Returns 1992 



Table A~Selecteci Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990 
Dollars^ 



[All figures are estrmates based on samples -money amounts are m thousands of dollars] 





Current dollars 


^^==^:^=^==: 


Item 


1988 


1989 


1990 


1991 


1992 


Percent change, 
1991 to 1992 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


All returns 


109.708,280 

71,359,242 


112.135,673 

71,563,456 


113,717,138 

69,270 236 


114.730.123 

68.992,987 


113.604.503 

65,870,679 


-10 


Form 1040 returns 


4 5 


Electronically filed returns. 


t 


t 


3,125,950 


2,900,257 


3,412,727 


na 


PC returns 


na 
19,066,165 


na 
20,478,063 


na 
25,917 288 


t 
26 605,992 


2,377,108 
28,768,327 


na 


Form 1040A returns 


81 


Electronically filed returns 


T 


T 


4,231,641 


6.496,237 


7,266419 


na 


PC returns 


na 


na 


na 


t 


1,683.774 


na 


Form 1040EZ returns 


19,282,873 


20.094.154 


18,529,614 


19,131,143 


18,965.496 


-0 9 


Electronically filed returns 


T 


t 


1,397,449 


1 ,899,679 


1.825658 


na 


PC returns 


na 


na 


na 


t 


709 339 


na 


Salaries & wages 
Number of returns 
Amount 


93,257,370 
2,337,984,129 

69,421,338 
186,981,636 


95.487.922 
2.449,530,553 

69.881.648 
220.015.823 


96,729912 
2,599,401,271 

70,369,662 
227,083,888 


97,066,245 
2,674,260,752 

70,161,547 
209,411,465 


96,263.895 
2.805.703 266 

67.280.674 
162,343,280 


-0 8 
49 


Taxable interest received 
Number of returns 
Amount 


-4 1 
■22 5 


Tax exempt interest 

Number of returns 

Amount 


3,514,401 
32,811,274 

22,903,155 
77,329.507 


3.730.291 
37.589.693 

23.079,592 
81,309,036 


3,916,925 
40,228,405 

22,904 441 
80,168,536 


4,128,715 
43.111.140 

23.228.826 
77.284.498 


4,453.458 
45.728.471 

23,715,100 
77,925,720 


79 
61 


Dividends in AGI 

Number of returns 

Amount 


21 
08 


State income tax refund 
Number of returns 
Amount 


19.581.464 
11.234.875 


16,589.028 
9.233.859 


16,668,283 
10,155,294 


16.675.610 
10.360755 


16,769,415 
10,190,421 


06 
-1 6 


Alimony received 
Number of returns 
Amount 


465.437 
3.035.504 


462.025 
3.598,148 


466.075 
3,876,235 


465,461 
4,141,841 


466,532 
4,606 142 


02 
11 2 


Business or profession net income, less loss 
Number of returns 
Amount 


13.571.440 
126.323.250 


14,160.696 
132.737,680 


14,637,591 
141,430,193 


15,029,325 
141,864,014 


15,320,466 
154.002.154 


1 9 
86 


Net capital gam in AGI less loss 
Number of returns 
Amount 


12,521,113 
152,841 481 


12,847.743 
144,006,237 


12.121,524 
113,159,105 


12,682,215 
101.559,040 


13.352.724 
116 393.768 


53 
146 


Capital gams distribution reported on form 1040 
Number of returns 


1,788,122 
926,728 

1,755,951 
1,860,313 


2,211,919 
1,624,693 

1.771.117 
1.058,830 


2,166,358 
1,072,088 

1,691,377 
1,471,208 


2.326.788 
1.216.780 

1.605.159 
•2.201.504 


3.137.878 
1835.768 

1,684,241 
-2,654,106 


349 


Amount 


509 


Sales of property otfier than capital assets, net 
gams less loss 
Number of returns 
Amount 


49 
-20 6 


Total IRA distributions 
Number of returns 
Amount 


3,354,206 
23,677,746 


3.723,152 
28,923.395 


4,389,748 
35,402,867 


4.899,292 
42,481,367 


5,565,393 
55,637,677 


136 
310 


Taxable IRA in AGI 














Number of returns 
Amount 


2.645,142 
11,118,008 


2.985.214 
13,875.464 


3,545,474 
17554,377 


3,996.947 
20,627,106 


4,444,823 
26,273.246 


112 
274 


Total Pensions & annuities (received) 
Number of returns 
Amount 


17,192,037 
175,469,215 


17.651.137 
196.308.325 


17,957,834 
214,431,668 


18,893.132 
239,241,028 


18.752.298 
262.505 637 


■0 7 
97 


Taxable pensions & annuities (in AGI) 
Number of returns 
Amount 


16,481,248 
138.785.886 


16.816.830 
147.358,442 


17,014,091 
159,294,448 


17,907.232 
176.501,703 


17.676.445 
186.491.698 


■13 
57 


Rents royalties, partnerships, estates, 

trusts, etc 














Number of returns 


14.156.232 
127.747.315 


14,238.241 
67.980.277 


14,341,128 
74,970,367 


13,872,760 
72092.658 


13.593.119 
101 267,900 


■2 


Amount 


40 5 


Farm net income less loss 














Number of returns 
Amount 


2.367.527 
■1.176.537 


2.359.718 
-213.939 


2,321,153 
-433,762 


2.290.908 
-2.853.007 


2,288,218 
-2,536,007 


■01 
11 1 


Unemployment compensation in AGI 
Number of returns 
Amount 


6.974.262 
11.626,600 


7.175.322 
12.095.062 


8,014,136 
15 453 147 


9.931.421 
23,309,714 


10.309.533 
31 393.169 


38 

347 


Social secunty benefits (received) 
Number of returns 
Amount 


10,131.920 
84.453.369 


10 417.916 
91.757.049 


10812,582 
100,038,603 


11,047,907 
108,292,997 


10.783,342 
111.289.205 


-2 4 
28 


Taxable social security benefits (received) 
Number of returns 
Amount 


4,024,093 
14,361,470 


4,675.100 
17,347,058 


5,082,575 
19,686,539 


5,333,413 
21,359,312 


5,535 811 
23,139,399 


38 
83 



Footnotes at end of table 



Introduction and Changes in Law 



Table A~Selected Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990 
Dollars-Continued' 

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





Current dollars 




Item 












Percent change. 




1988 


1989 


1990 


1991 


1992 


1991 to 1992 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Other tncome, net gam less loss 














Number of returr^s 


6,550,768 


6,364,065 


5.514.420 


5,399.836 


5.256.347 


-2.7 


Amount 


21,632,636 


18.683,150 


18,420.835 


24,894,414 


21,502,493 


-13.6 


Total income, net gam less loss 














Number of returns 


109,650,913 


112,082,521 


113,680,637 


114,659,690 


113,475,772 


■10 
4 7 


Amount 


3.111.221,671 


3,280,931.125 


3,439,401.579 


3,499,249.790 


3 664 593 805 


Pnmary taxpayer IRA adjustment 








•J, W^, yJ^^,\J\J^ 




Number of returns 


5.825.108 


5,280.531 


4,761.622 


4,211,741 


4,036.901 


-4 2 


Amount 


8.580.947 


7,806,631 


7,128,241 


6,400.933 


6,191.865 


•3 3 


Spouse IRA adjustment 












Number of returns 


2,615.832 


2,372.984 


2,106,852 


1,912.395 


1 .837.085 


-3 9 


Amount 


3.300.807 


3,022,063 


2,729^979 


2,629!244 


2,504,195 


-4 8 


One fialf of self employment tax 














Number of returns 


na 


na 


11,006,093 


11,751.761 


12.206,670 


39 


Amount 


na 


na 


9,921.387 


10,712,138 


11,540,330 


77 


Self-employed fiealtfi insurance 














Number of returns 


1,885,153 


2,364.511 


2.754.040 


3.047.949 

1 .906.288 


2,825,883 


-7.3 


Amount 


884,304 


1,267.834 


1,627.356 


1,367,088 


-28 3 


Self-employment retirement Keogh plans 












Number of returns 


814.586 


822.353 


824.327 


840,087 


919,187 


9,4 


Amount 


6,626.908 


6.326.156 


6,777.645 


6.912.855 


7,592,136 


98 


Forfeited interest penalty 














Number of returns 


775,773 


1.056,067 


906,265 


989.496 


905,383 


-8.5 


Amount 


161,278 


312,689 


194.925 


196.726 


153,086 


-22 2 


Alimony paid adjustment 














Number of returns 


587,022 


600,571 


650,896 


673.072 


680,281 


1 1 


Amount 


4,183,246 


4,514.401 


4,932,087 


5.302.480 


5.513,598 


40 


Foreign housing deductions 














Number of returns 


310 


2.861 


2,684 


2.690 


3,374 


254 


Amount 


2.609 


23.214 


46,488 


45.256 


52.785 


166 


Other adjustments 














Number of returns 


57.483 


377.507 


135,447 


99.191 


88.883 


■10.4 


Amount 


121,874 


1.269.060 


616.124 


610,210 


549.171 


-100 


Total statutory adjustments 






10,747,370 


9.926.729 


16,648,032 


16,990,443 


17,170,925 


11 


Amount i. 


28,201,888 


24.572.969 


33,974,231 


34,716,128 


35,464,254 


22 


Adjusted gross income or loss (AGI) f 














Amount 


3,083.019.783 


3.256.358.156 


3,405,427,348 


3,464,533,661 


3,629,129.550 


48 


Itemized deductions 














Number of returns 


31.902.985 


31,972.317 


32,174,938 


32,489,919 


32.540.614 


2 


Amount 


395.216.456 


430.977.999 


458.485.055 


467,697,873 


481.945.631 


3,0 


Total standard deductions 














Number of returns 


76.471.827 


79.338.895 


80.620.774 


81,304,774 


80.072.236 


-1.5 


Amount . 


289.564.223 


309.431.034 


331,456.520 


351,076,010 


366.533.607 


44 


Basic standard deduction 














Number of returns 


76.471.827 


79.338.895 


80.620.774 


81,304,774 


80.072.236 


-1.5 


Amount 


280.341.390 


299.978 991 


320.840.806 


340,096,951 


355.222.745 


44 


Additional standard deductions 














Number of returns 


10,292.748 


10.551.521 


10.954,167 


11,038,416 


10.643.118 


-3,6 


Amount 


9.222.833 


9.452.043 


10.615,715 


10,979,059 


11.310.862 


30 


AGI less deductions 














Number of returns 


99.695.559 


101.662,455 


102.922,034 


103,213,145 
2.717,651,867 


102.105.105 


-1 1 


Amount 


2.455,282.330 


2.574.191.179 


2.679.179,450 


2.853.414.748 


50 


Number of exemptions . 


221,884,006 


223,756.252 


227.549,246 


231,296,627 


230.547.002 


-03 


Exemption amount 


430,771,177 


447,129,806 


465,985,366 


491,084,150 


523.042,222 


65 


Taxable income 














Number of returns 


90,281.729 


92,313,789 


93.148,332 


92,717,816 


90,717.400 


-2 2 


Amount 


2,069,966,980 


2,173,345.881 


2,263.661,230 


2,284,087,935 


2.395,695,907 


49 


Tax from tables, rate schedules, etc 














Number of returns 


90,186,916 


92,211.584 


93.078,537 


92,622,506 


90,623,988 


-22 


Amount 


417,544,449 


436,473.269 


452,155,839 


453.843,011 


481,900,611 


62 


Additional taxes 














Number of returns 


264,425 


231,193 


152,343 


150,801 


121,579 


-19,4 


Amount 


1,344,716 


1,766.869 


971,740 


659 653 


73o!262 


10.7 


Income tax before credits 














Number of returns 


90,218,979 


92,246,065 


93,089,368 


92,635.791 


90.633.192 


-2 2 


Amount , 


418,889165 


438,240,138 


453,127,579 


454,502,664 


482,630,873 


62 


Child care credit 














Number of returns 


9,023,458 


6,028,094 


6,143,590 


5,896,435 


5,980,219 


1.4 


Amount 


3,812.849 


2,439,471 


2,549.004 


2,520,549 


2,527,188 


03 


Credit tor elderly or disabled 














Number of returns 


356,973 


319,758 


339,818 


285.085 


240.144 


■ 158 


Amount, , 


68,904 


64,490 


61,898 


57,083 


51.120 


-10.4 



Footnotes at end of table 



Individual Returns 1992 



Table A~Selected Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990 
Dollars-Continued' 

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



Foreign tax credit 
Number of returns 
Amount 
General business credit 
Number of returns 
Amount 
Total credits 

Number of returns 
Amount 
Income tax less credits' 
Number of returns 
Amount 
Self -employment tax 
Number of returns 
Amount 
Alternative minimum tax 

Number of returns 

Amount 

Recapture taxes 
Number of returns 
Amount 
Social security, medicare tax on lip income 
not reported 

Number of returns 

Amount 

Tax on qualified retirement plans 
Number of returns 
Amount 
Advanced earned income credit payments 
Number of returns 
Amount 
Total tax liability' 
Number of returns 
Amount 
Income tax withheld 
Number of returns 

Amount 

Estimated tax payments 

Number of returns 

Amount 

Earned income credit' 

Number of returns 

Amount 

Payment with an extension request 
Number of returns 
Amount 
Excess social security tax withheld 
Number of returns 
Amount 
Other payments 
Form 2439 
Number of returns 

Amount 

Form 4136 
Number of returns 
Amount 
Total payments' 
Number of returns 
Amount 
Overpayment, total 
Number of returns 
Amount 
Overpayment refunded 
Number of returns 
Amount 
Refund credited to next year 
Number of returns 
Amount 
Tax due at time of filing 
Number of returns 
Amount 
Tax penalty 

Number of returns 
Amount 



Current dollars 



(1) 



559,217 
1,087.203 



364.169 
718,209 



10,344,023 
5,944,749 



89,218,654 
412,944.416 



11.195.247 
17,264,586 



113,562 
1,027,884 



287,789 
234.202 



138,057 
20,308 



1,951.890 
853,919 



2,858 
1,086 



91,467,630 
432.373.193 



93,542,541 
342,220,135 



12,443,029 
80.328,108 



11,148,476 
5.896.107 



1,232.645 
20,603,585 



953.151 
847.460 



60.993 
23.270 



955,836 
317.085 



106.328.985 
450,240,127 



79,143,548 
78,837,972 



76,414,800 
68,990,260 



4,016,487 
9,847,712 



27.185,438 
61.507,880 



3,326,495 
536,842 



(2) 



641.557 
1.311,742 



332,419 
593,192 



7,363.358 
4,751,606 



91,654,173 
433,488,532 



11,587,550 
18,403,176 



117.483 
631.012 



121,380 
91 ,608 



158.652 
20,876 



2,080,968 
975.572 



6,336 
1,657 



94,011,751 
453,833,349 



95,828,144 
362,405,397 



12,660.900 
88.108,845 



11,695,876 
6,575 661 



1,286,619 
17,416,394 



932.845 
844.233 



78,141 
47 712 



751.328 
141.777 



104,335,240 
475,560,024 



80,908.202 
81.252.232 



78,271,544 
71,735,083 



3.753.154 
9.517,149 



28.044.448 
60.156,928 



3,569,721 
631,371 



1990 



(3) 



772.143 
1,682,307 



262,573 
616,288 



7.547,409 
5.214.375 



92,523,796 
447,913,204 



11,615,984 
20,859,584 



132,103 
830,313 



50,739 
66,023 



227,866 
32,854 



2,442,179 
1,195,718 



8,009 
2,367 



95,103,483 
470,909,018 



97,747,178 
386,525,674 



12,805,826 
91,607,397 



12,554,681 
7,511,502 



1,304,663 
16.704,169 



931,283 
905,327 



47,799 
33,975 



682,348 
145 124 



106138,534 
503 463,897 



83,507,580 
88,479 352 



80,514,484 
78,103 385 



4,394,058 
10,375,966 



26,986,948 
56,561,150 



3,792,027 
636,676 



(4) 



874,583 
1,824,334 



259.625 
522,507 



7,360.137 
5,204,348 



92,088,147 
449,297,085 



12,084,845 
21.967,799 



243,672 
1,213.426 



11.500 
26,956 



279,781 
45,410 



3,029,160 
1,442,380 



26,086 
6,743 



94,848,722 
474,008,060 



98,755,763 
397,605,848 



12.658,218 
92,576,548 



13,664,555 
11,104,993 



1,113,929 
14,563,609 



807,036 
770.807 



47,368 
56,313 



642,657 
149,940 



106,827,617 
516,828,059 



85,564,104 
95,269 292 



82,402,017 
84 043,194 



4,643,125 
11,226,098 



25,567,640 
53,046,236 



3,798,637 
596,943 



(5) 



1,068,776 
2,047,275 



252.151 
574.633 



7,627,557 
5,690,280 



90,072,183 
476 721,285 



12.243,336 
23,154,833 



287,183 
1,357,063 



4,433 
27,583 



306.218 
67.478 



3,045,980 
1,524,638 



27,599 
15,396 



93,088,694 
503,095,005 



97,535,602 
407,463,612 



12.783,008 
113,747,377 



14,096,575 
13,027,917 



1,152,117 
9,947,890 



932,687 
846,175 



33.198 
109.013 



638.306 
171,046 



106,046,359 
545,313.031 



80,991 ,052 
92,047,931 



77,840,969 
78,879,540 



4,863,373 
13,168,391 



29,035,574 
50,411,381 



4,555,184 
581,476 



Percent change 
1991 to 1992 



(6) 



22 2 
122 



■2 9 

100 



36 
93 



■2 2 

61 



13 
54 



179 
11 8 



■615 
23 



94 
486 



06 
57 



58 
128 3 



■1 2 


25 


10 


229 


32 


173 


34 


-31 7 


156 


9 8 


■29 9 


93 6 


■0 7 


14 1 


■0 7 


55 


■5 3 


■3 4 


■5 5 


-6 1 


47 


173 


136 


■5 



Footnotes at end of table 



Introduction and Changes in Law 



Table A~Selected Income and Tax Items for Selected Years, 1988-1992, In Current and Constant 1990 
Dollars-Continued^ 



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



Constant 1990 dollars' 



Percent change 
1991 to 1992 



All returns 

Form 1040 returns 

Electronically filed returns 

PC returns 

Form 1040A returns 

Electronically filed returns 

PC returns 

Form 1040E2 returns 

Electronically filed returns 

PC returns 

Salaries & wages 

Number of returns 

Amount 

Taxable interest received 

Number of returns 

Amount 

Tax exempt interest 

Number of returns 

Amount 

Dividends tn AGI 

Number of returns 

Amount 

State income tax refund 

Number of returns 

Amount 

Alimony received 

Number of returns 

Amount 

Business or profession net income, less loss 

Number of returns 

Amount 

Net capital gain in AGI less toss 

Number of returns 

Amount 

Capital gams distribution reported on form 1040 

Number of returns 

Amount 
Sales of property other than capital assets, net 
gams less loss 

Number of returns 

Amount 

Total IRA, distributions 

Number of returns 

Amount 
Taxable IRA in AGI 

Number of returns 

Amount 

Total Pensions & annuities (received) 

Number of returns 

Amount 

Taxable pensions & annuities (in AGI) 

Number of returns 

Amount- 

Rents, royalties, partnerships, estates, 
trusts, etc 

Number of returns 

Amount, 

Farm net income less loss 

Number of returns 

Amount 

Unemployment compensation in AGI 

Number of returns 

Amount. 

Social security benefits (received) 

Number of returns 

Amount 

Taxable social security benefits (received) 

Number of returns 

Amount 



(7) 



(8) 



(9) 



(10) 



(11) 



109,708,280 

71,359,242 

T 

na 

19,066,165 

T 

na 

19,282.373 

t 



93,257,370 
2,583,407,877 



69,421,338 
206,609,543 



3.514,401 
36.255,551 



22,903,155 
85,446,969 



19,581,464 
12,414,227 



465,437 
3,354,148 



13,571,440 
139,583,702 



12,521,113 
168,885.614 



1,788,122 
1,024,009 



1,755,951 
2,055,594 



3,354,206 
26,163,255 



2,645.142 
12.285.092 



17.192,037 
193,888,635 



16,481,248 
153,354,570 



14,156,232 
141,157,254 



2,367.527 
-1,300.041 



6.974.262 

12.847.072 



10.131.920 
93.318.640 



4.024.093 
15.869.028 



112,135.673 

71.563,456 

T 

na 

20.478.063 

t 

na 

20.094,154 

t 



95 487,922 
2,581,170,235 



69,881,648 
231,839,645 



3,730,291 
39,609,792 



23,079.592 
85.678,647 



16.589,028 
9,730,094 



462,025 
3,791,515 



14,160,696 
139,871,106 



12,847,743 
151,745,244 



2,211,919 
1.712,005 



1,771,117 
1,115,732 



3,723,152 
30,477,761 



2,985,214 
14,621,142 



17,651.137 
206.858.087 



16,816,830 
155,277,600 



14,238,241 
71.633,590 



2,359,718 
-225.436 



7,175,322 
12,745,060 



10,417,916 
96,688,144 



4,675.100 
18,279,302 



113.717.138 

69.270.236 

3 125.950 

na 

25.917.288 

4.231,641 

na 

18.529.614 

1,397,449 



96,729,912 
2,599,401,271 



70,369,662 
227,083,888 



3,916.925 
40.228.405 



22.904,441 
80,168,536 



16,668,283 
10,155,294 



466.075 
3,876.235 



14,637,591 
141,430,193 



12,121,524 
113,159,105 



2,166,358 
1,072,088 



1,691,377 
1,471.208 



4,389,748 
35,402,867 



3.545,474 
17.554,377 



17,957,834 
214,431.668 



17.014,091 
159,294.448 



14,341.128 
74,970,367 



2,321,153 
-433,762 



8,014,136 
15,453,147 



10,812,582 
100.038.603 



5.082,575 
19.686.539 



114.730,123 

68,992,987 

2,900,257 

t 

26,605,992 

6,496.237 

t 

19,131,143 

1,899,679 

T 

97,066,245 
2,566,469.052 

70,161,547 
200,970,696 

4,128,715 
41,373,455 

23,228,826 
74,169,384 

16.675,610 
9,943,143 

465,461 
3.974,895 

15,029,325 
136,145,887 

12,682,215 
97,465,489 

2.326,788 
1,167,735 



1,605,159 
-2,112,768 



4,899,292 
40.769.066 



3,996,947 
19,795,687 



18,893,132 
229.597,916 



17.907,232 
169,387,431 



13,872,760 
69,186,812 



2,290.908 
-2,738,011 



9,931,421 
22,370,167 



11,047.907 
103.928.020 



5,333,413 
20,498,380 



113.604.503 

65.870,679 

3,412,727 

2.377,108 

28,768,327 

7,266.419 

1.683.774 

18.965.496 

1.825.658 

709.339 

96.263,895 
2,614,821,310 

67,280,674 
151,298,490 

4,453,458 
42,617.401 

23,715,100 
72,624,157 

16,769,415 
9,497,130 

466,532 
4,292,770 

15,320,466 
143,524,841 

13,352,724 
108,475,087 

3,137,878 
1,710,874 



1,684,241 
-2,473,538 



5,565,393 
51,852,448 



4,444,823 
24,485,784 



18,752,298 
244,646.446 



17,676,445 
173,804,006 



13,593,119 
94,378,285 



2.288.218 
-2.363.473 



10.309.533 
29,257,380 



10,783,342 
103,717,805 



5,535,811 
21,565,144 



(12) 



-1.0 
-4 5 



-0 8 
1 9 



-4 1 
-24 7 



79 
30 



21 
-2,1 



0,6 
-4 5 



02 

80 



19 
54 



53 

11 3 



349 
465 



49 
-17 1 



136 
27 2 



11 2 
23 7 



-1 3 
26 



-2 
36 4 



-0 1 
137 



38 
308 



-24 
-0 2 



38 
52 



Footnotes at end of table 



Individual Returns 1992 



Table A~Selected Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990 
Dollars-Continued^ 



[All figures are estimates based on samples money amounts are in thousands of dollarsi 





Constant 1 990 dollars' 




Item 












Percent change. 




1988 


1989 


1990 


1991 


1992 


1991 to 1992 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Other income, net gain less loss 
Number of returns 
Amount 


6,550,768 
23,903.465 


6,364,065 
19,687197 


5 514,420 
18 420,835 


5,399,836 
23,890,992 


5,256,347 
20,039,602 


2 7 

-16 1 


Total income, net gam less loss 
Number of returns 
Amount 


109,650,913 
3,437,814.001 


112,082,521 
3,457,250,922 


113680,637 
3,439,401,579 


114,659,690 
3,358,205,173 


113,475,772 
3,415,278 476 


-10 
1 7 


Primary taxpayer IRA adjustment 
Number of returns 
Amount 


5.825.108 
9,481,709 


5,280.531 
8.226,165 


4.761,622 
7,128,241 


4,211,741 
6,142,930 


4,036.901 
5.770,610 


-42 

-6,1 


Spouse IRA adjustment 
Number of returns 
Amount 


2,515,832 
3,647.301 


2,372984 
3.184,471 


2,106,852 
2,729,979 


1,912,395 
2,523,267 


1.837,085 
2,333,826 


-3 9 
-7 5 


One half of self employment tax 
Number of returns. . 
Amount 


na 
na 


na 
na 


11,006,093 
9,921,387 


11,751,761 
10,280,363 


12,206.670 
10,755,200 


39 
46 


Self-employed health insurance 
Number of returns 


1,885.153 


2.364.511 


2,754,040 


3,047,949 


2,825,883 


-7 3 


Amount 


977,131 


1,335,968 


1,627 356 


1,829.451 


1,274.080 


-30 4 


Self-employment retirement Keogh plans 

Number of returns 

Amount 


814,586 
7,322.550 


822,353 
6,666,129 


824,327 
6777,645 


840.087 
6.634,218 


919.187 
7,075.616 


94 
67 


Forfeited interest penalty 
Number of returns 
Amount 


775,773 
200,307 


1,056,067 
329,493 


906,265 
194,925 


989,496 
188,797 


905,383 
142,671 


-8 5 
-24 4 


Alimony paid adjustment 
Number of returns 
Amount 


587,022 
4.622.371 


600,571 
4,757 008 


650,896 
4,932,087 


673,072 
5,088.752 


680,281 
5,138,488 


1 1 
10 


Foreign housing deductions 
Number of returns 
Amount 


310 
2,883 


2.861 
25,651 


2,684 
51,368 


2,690 
50,007 


3,374 
58,326 


25 4 
166 


Other adjustments 
Number of returns 


57,483 


377,507 


135,447 


99,191 


88,883 


-10 4 


Amount 


134,667 


1,402,276 


680,800 


674,265 


606819 


-100 


Total statutory adjustments 

Number of returns 

Amount 


10.747.370 
31.162,307 


9,926.729 
25,893,540 


16,648,032 
33,974,231 


16,990,443 
33,316,821 


17,170,925 
33,051,495 


1 1 
-0 8 


Adjusted gross income or loss (AGI) 
Amount 


3,406,651,694 


3,431,357,383 


3.405 427,348 


3,324,888,350 


3.382.226.980 


1 7 


Itemized deductions 
Number of returns 
Amount 


31,902,985 
436.703,266 


31,972,317 
454,139,093 


32,174,938 
458 485,055 


32,489,919 
448,846 327 


32,540,614 
449,157.158 


02 

01 


Total standard deductions 

Number of returns 

Amount 


76,471,827 
319,960,467 


79,338,895 
326.060,099 


80,620,774 
331,456,520 


81,304,774 
336,925.154 


80,072,236 
341,597,024 


-15 
1 4 


Basic standard deduction 
Number of returns 
Amount 


76,471.827 
309.769,492 


79,338,895 
316,100,096 


80,620,774 
320,840,806 


81.304,774 
326,388,629 


80.072,236 
331.055,680 


-1 5 
1 4 


Additional standard deductions 
Number of returns 


10,292,748 
10,190,976 


10,551,521 
9.960,003 


10,954,167 
10,615,715 


11,038,416 
10,536,525 


10,643,118 
10,541,344 


-3 6 


Amount 


ao 


AGI less deductions 
Number of returns 
Amount 


99,695.559 
2,713,019,149 


101,662,455 
2,712,530,220 


102 922,034 
2.679.179.450 


103,213,145 
2,608,111,197 


102,105,105 
2,659,286,811 


-1 1 

20 


Number of exemptions 


221,884,006 


223,756,252 


227.549,246 


231,296,627 


230,547,002 


-0 3 


Exemption amount 


475,990,251 


2,712,530,220 


465,985,366 


471,289,971 


487,457,802 


34 


Taxable income 
Number of returns 
Amount 


90,281,729 
2,287,256,331 


92,313,789 
2,290.143,183 


93,148,332 
2,263,661,230 


92,717,816 
2,192,022,970 


90,717,400 
2,232,708.208 


-2 2 

19 


Tax from tables, rate schedules, etc 

Number of returns 


90,186,916 
461,375,082 


92,211,584 
459.929.683 


93,078,537 
452,155,839 


92,622.506 
435,549,915 


90,623,988 
449,115,201 


-2 2 


Amount 


31 


Additional taxes 
Number of returns 
Amount 


264,425 
1 ,485,874 


231,193 
1,861,822 


152,343 

971,740 


150,801 
633,064 


121,579 
680,580 


-19 4 

75 


Income tax before credits 

Number of returns 

Amount 


90,218,979 
462,860,956 


92,246,065 
461,791.505 


93,089,368 
453,127,579 


92,635,791 
436,182,979 


90,633,192 
449,795,781 


-2 2 
31 


Child care credit 
Number of returns 
Amount 


9,023,458 
4,213,093 


6.028,094 
2,570,570 


6,143590 
2,549,004 


5,896,435 
2,418,953 


5,980,219 
2,355,254 


1 4 
-26 


Credit for elderly or disabled 
Number of returns 
Amount 


356,973 
76,137 


319,758 
67,956 


339,818 
61,896 


285,085 

54,782 


240,144 
47,642 


-15 8 
-130 



Footnotes at end of table 



Introduction and Changes in Law 



Table A~Selected Income and Tax Items for Selected Years, 1988-1992, in Current and Constant 1990 
Dollars-Continued' 

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



Constant 1990 dollars' 



1988 



1989 



1991 



Percent change, 
1991 to 1992 



Foreign lax credit 

Number of returns 

Amount 
General business credit 

Number of returns 

Amount 

Total credits 

Number of returns 

Amount 

Income tax less credits^ 

Number of returns 

Amount, 

Self-employment tax 

Number of returns 

Amount 

Alternative minimum tax 

Number of returns 

Amount 

Recapture taxes 

Number of returns 

Amount 

Social security, medicare tax on tip income 
not reported 

Number of returns 

Amount 
Tax on qualified retirement plans 

Number of returns 

Amount 

Advanced earned Income credit paynnents 

Number of returns 

Amount 

Total tax liability^ 

Number of returns 

Amount 

Income tax withheld 

Number of returns 

Amount 

Estimated tax payments 

Number of returns , 

Amount 

Earned income credit' 

Number of returns 

Amount 

Payment with an extension request 

Number of returns 

Amount 

Excess social security tax withheld 

Number of returns 

Amount 

Other payments. 

Form 2439 

Number of returns 

Amount 

Form 4138 

Number of returns 

Amount 

Total payments' 

Number of returns 

Amount 

Overpayment, total 

Number of returns 

Amount 

Overpayment refunded 

Number of returns 

Amount 

Refund credited to next year 

Number of returns 

Amount 

Tax due at time of filing 

Number of returns 

Amount 

Tax penalty 

Number of returns 

Amount 



(7) 



(8) 



(9) 



(10) 



559,217 
1,201,329 



364,169 
793,601 



89, 
456, 



344,023 
568,783 



218,654 
292,172 



195,247 
076,891 



113,562 
,135,783 



287,789 
258,787 



138,057 
22,440 



1,951,890 
943,557 



2,858 
1,200 



91, 
477, 



93, 
378, 



467.630 
760,434 



542,541 
143,796 



443,029 
760,340 



148,476 
515,035 



232,645 

766,392 



106, 
497, 



853,151 
936,420 



60.993 
25,713 

955,836 
350.370 

328.985 
502.903 

J.143.548 
7,113,781 

3,414.800 
3.232.331 

».016.487 
3.881.450 

7,185.438 
7,964.508 

5.326,495 
593,196 



641,557 
1,382,236 



332.419 
625,071 



7,363,358 
5,006,961 



91,654,173 
456.784,544 



11,587,550 
19,392,177 



117,483 
875,671 



121,380 
96,531 



158,652 
21.998 



2.080,968 
1.028.000 



6.336 
1.746 



94.011.751 
478.222.707 



95.828.144 
381.881.346 



12.660.900 
92.843.883 



11.695.876 
6.929.042 



1.286.619 
18.352.365 



932.845 
889.603 



78.141 
50.276 



751.328 
149.396 



104.335.240 
501.116.991 



80.908,202 
85,618,790 



78,271.544 
75.590.182 



3.753.154 
10.028.608 



28.044.448 
63.389.808 



3.569.721 
665.301 



772.143 
1,682,307 



262.573 
616.288 



7.547.409 
5.214.375 



92.523,796 
447,913,204 



11,615,984 
20,859,584 



132,103 
830,313 



50,739 
66,023 



227,866 
32,854 



2,442,179 
1,195,718 



8,009 
2,367 



95,103,483 
470,909,018 



97,747,178 
386,525,674 



12.805.826 
91 .607.397 



12.554,681 
7,511,502 



1,304,663 
16,704,169 



931,283 
905,327 



47,799 
33,975 



682,348 
145,124 



106,138,534 
503,463,897 



83,507,580 
88,479,352 



80,514,484 
78,103,385 



4,394,058 
10,375,966 



26,986,948 
56,561,150 



3,792,027 
636,676 



874,583 
1,750,800 



259,625 
501 ,446 



7,360,137 
4,994,576 



92,088,147 
431 187,222 



12,084,845 
21,082,341 



243,672 
1,164,516 



11,500 
25,869 



279,781 
43,580 



3,029,160 
1,384,242 



26,086 
6.471 



94,848,722 
454,902,169 



98,755,763 
381,579,509 



12,658.218 
88,845,056 



13,664,555 
10,657,383 



1,113,929 
13,976,592 



807,036 
739,738 



47,368 
54,043 



642,657 
143,896 



106,827,617 
495.996,218 



85,564,104 
91,429,263 



82,402,017 
80,655,656 



4,643,125 
10,773,607 



25,567,640 
50,908,096 



3,798,637 
572,882 



(11) 



1,068,776 
1,907,992 



252,151 
535,539 



7,627,557 
5,303,150 



90,072,183 
444,288,243 



12,243,336 
21,579.527 



287,183 
1,264,737 



4,433 
25,706 



306,218 
62,887 

3,045,980 
1,420,911 

27,599 
14,349 

93,088,694 
468,867,665 

97,535,602 
379,742,416 

12,783,008 
106,008,739 

14,096,575 
12,141,582 

1,152,117 
9,271,100 

932,687 
788,607 



33,198 
101,596 



638.306 
159.409 



106.046.359 
508.213.449 



80.991.052 
85.785.583 



77.840.969 
73.513.085 



4.863.373 
12.272.499 



29.035.574 
46.981.716 



4.555.184 
541.916 



(12) 



22.2 
90 



■2 9 
68 



3.6 
62 



2 2 

30 



1 3 
24 



179 
86 



-61.5 
-06 



94 
44 3 



6 
26 



5.8 
1217 



■19 
3.1 



•1.2 
-0.5 



1,0 
19,3 



3,2 

13,9 



3,4 
-33 7 



15,6 
66 



■299 
880 



-0,7 
10,8 



-0.7 
25 



■53 
■62 



■5.5 
■8 9 



47 
139 



136 
-7 7 



19.9 
■5 4 



' All items correspond to the Form 1040 line items Therefore, some may differ from 
' Inflation^adjusted data was calculated using the "Economic Report of the President, 
na Not applicable 
t Not tabulated 



the SOI items shown in the Basic Tables in 
" February 1994, Table B^3, based on 1990: 



Section 3. 
1=100. 



Individual Returns 1992 



Figure 1 --General Fil 


ing Requirements 








Marital Status 


Filing Status 


Age 




Gross Income 


Single (including divorced and 
legally separated) 


Single 


under 65 
65 or older 




$5,900 
$6,800 


Head of household 


under 65 
65 or older 




$7,550 
$8,450 


Married with a child and living 
apart from spouse during the last 
six months of 1992 


Head of household 


under 65 
65 or older 




$7,550 
$8,450 


Married and living with spouse at 
the end of 1992 (or on the date 
spouse died) 


Married, joint return 


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


$10,600 
$11,300 
$12,000 


Married, separate return 


any age 




$2,300 


Married, not living with spouse at 
the end of 1992 (or on the date 
spouse died) 


Married, joint or separate return 


any age 




$2,300 


Widowed before 1 992 and not 
remarried in 1992 


Single 


under 65 
65 or older 




$5,900 
$6,800 


Head of household 


under 65 
65 or older 




$7,550 
$8,450 


Qualifying vwdow(er) with 
dependent child 


under 65 
65 or older 




$8,300 
$9,000 



appropriate filing status in Figure 1 . If the taxpayer 
could be claimed as a dependent by another person 
(such as a parent), Figure 2 was used. 

In addition to the general filing requirements, 
an individual was obligated to file a return for Tax 
Year 1992 if he or she: 

1 . was liable for any of the following taxes: 

• social security or medicare tax on unre- 
ported tip income; 

• uncollected social security, medicare, or 

railroad retirement tax on reported tip 
income or group-term life insurance; 

• alternative minimum tax; 

• tax on an individual retirement arrange- 

ment (IRA) or qualified retirement plan; 



• tax from the recapture of investment credit 
or low-income housing credit; 

2. received any advance earned income credit 
(AEIC) payments; 

3. had net earnings from self-employment of at 
least $400; and 

4. had wages of $108.28 or more from a church 
or qualified church-controlled organization 
that was exempt from employer social secu- 
rity taxes. 

Data shown in this report include individuals 
who were not required to file tax returns, but did so 
for any of a number of reasons. For example, an 
individual might have filed a return to obtain a re- 
fund of tax withheld, or to take advantage of the 
earned income credit. 



Introduction and Changes in Law 



Figure 2. -Filing Requirements for Children and Other Dependents 



If someone (such as a parent) can claim the individual as a dependent, and any of the four conditions listed below apples, he 
or she must file a return. 

In this chart unearned income includes taxable interest and dividends. Earned Income includes wages, tips, and taxable 
scholarship and fellowship grants. 

Caution: If an individual's gross income was $2,300 or more, he or she generally could not be claimed as a dependent unless 
the individual was under age 1 9 or under age 24 and a student. 



1. Single dependents under 65 must file a return if- 



Unearned 
income was: 

$1 or more 
$0 



and 



The total of that Income plus 
your earned Income was: 

more than $600 
more than $3,600 



2. Single dependents 65 or older or blind must file a return If- 

• Earned income was more than $4,500 ($5,400 if 65 or older and blind), or 

• Unearned income was more than $1 ,500 ($2,400 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $3,600) or $600, whichever is larger, plus $900 
($1 ,800 if 65 or older and blind). 



3. Married dependents under 65 must file a return if- 

• Earned income was more than $3,000, or 

• Unearned income was more than $0 and gross income was more than $600, or 

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



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

• Earned income vras more than $3,700 ($4,400 if 65 or older and blind), or 

• Unearned was more than $1 ,300 ($2,000 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $3,000) or $600, whichever Is larger, plus $700 
($1 ,400 if 65 or older and blind), or 

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



Changes in Law 

Major changes in effect for Tax Year 1992 
which influenced the Statistics of Income data are 
listed below in alphabetical order. Section 4, Expla- 
nation of Terms, provides more detailed explana- 
tions and definitions of the terms used in this report. 

Earned Income Credit 

If a taxpayer's "earned income" and adjusted 
gross income for 1992 were both less than $22,370, 
and a qualifying child lived with him or her, the 



taxpayer may have been allowed to claim the earned 
income credit. The income eligibility level, which 
was $2 1 ,250 for 1991 , was adjusted to reflect infla- 
tion. 

The basic credit for 1992 could be as much as 
$1,324 for one qualifying child, and as much as 
$1,384 for two or more qualifying children, com- 
pared to $1 , 192 and $1 ,235, respectively, for 1991 . 
The maximum amount of the health insurance credit 
was $45 1 , an increase of $23 over 1991 . The maxi- 
mum amount of the extra credit for a child bom in 
1992 was $376, compared to $357 for 1991. 



10 



Individual Returns 1992 



Exemption Amount 

Indexing for inflation allowed a taxpayer to 
claim a $2,300 deduction for each exemption to 
which he or she was entitled for 1992, an increase 
over the $2,150 allowed for 1 99 1 . The threshold for 
the limitation of exemption amounts was also in- 
dexed for inflation, from $100,000 to $105,250 for 
single filers; $150,000 to $157,900 for married 
persons filing jointly and qualifying widow(er)s; 
$125,000 to $131,550 for heads of household; and 
$75 ,000 to $78,950 for married persons filing sepa- 
rately. The phaseout of the deduction for exemp- 
tions was completed at AGI levels above $227,750 
for single filers; $280,400 for married persons filing 
jointly and qualifying widow(er)s; $254,050 for 
heads of household; and $140,200 for married per- 
sons filing separately. Above these levels, no deduc- 
tion for exemptions was allowed. 

Itemized Deductions 

If a taxpayer's AGI was greater than $105,250 
($52,625 if married filing separately), his or her 
itemized deductions may have been limited; the 
threshold was increased from $100,000 ($50,000) 
for 1991 , as a result of inflation indexing. The limi- 
tation did not apply to deductions for medical and 
dental expenses, investment interest expenses, casu- 
alty or theft losses, and gambling losses; all other 
deductions were subject to the limitation. To arrive 
at allowable itemized deductions, total itemized 
deductions were reduced by the smaller of: (a) 80 
percent of the non-exempt deductions, or (b) 3 per- 
cent of the amount of AGI in excess of the limitation 
threshold. 



Schedule C-EZ 

Beginning in 1992, certain sole proprietorships 
with gross receipts of $25,000 or less and business 
expenses of $2,000 or less could file a simplified 
form called Schedule C-EZ Net Profit From Busi- 
ness. 



Self-employed Health Insurance Deduction 

Prior to 1992, self-employed persons, or own- 
ers of more than 2 percent of the outstanding stock 
of an S corporation, could deduct, in the calculation 
of AGI, up to 25 percent of the amount paid for 
health insurance for themselves and their families. 
The provision expired on July 1. 1992; therefore, 
only the amounts paid prior to that date could be 
deducted on 1992 returns. The Omnibus Budget 
Reconciliation Act of 1993 extended the provision 
retroactively for the period July 1, 1992, through 
December 31, 1993. Taxpayers had to file an 
amended return if they wished to take advantage of 
the extension; amended returns are not reflected in 
these estimates. 

Self-employment Tax 

The ceilings on taxable "self-employment in- 
come" were raised for 1992, to $55,500 for self- 
employment tax, and $130,200 for medicare tax. 
The limits were $53 ,400 and $ 1 25 ,000, respectively , 
for 1 99 1 . (Self-employment taxes and medicare taxes 
are reflected in the statistics for "total tax liability. ") 

Standard Deduction 

The standard deduction increased for 1992 as a 
result of inflation indexing. For single filers, the 
standard deduction rose from $3,400 to $3,600; for 
persons married filing jointly or qualifying 
widow(er)s, from $5,700 to $6,000; for persons 
married filing separately, from $2,850 to $3,000; 
and for heads of household, from $5,000 to $5,250. 

Tax Rates 

To counterbalance the effects of inflation, the 
tax brackets were widened for 1 992 . The 1 5-percent 
bracket applied to taxable income equal to or below 
$21 ,450 for single filers; $35,800 for joint filers or 
qualifying widow(er)s; $17,900 for married per- 
sons filing separately; and $28,750 for heads of 
household. The 28 percent tax bracket applied to 
taxable income in excess of the 15 percent bracket 



Introduction and Changes in Law 



11 



ceiling and equal to or below $51,900 for single 
filers; $86,500 for joint filers or qualifying 
widow(er)s; $43,250 for married persons filing 
separately; and $74, 150 for heads of household. The 
31 percent tax rate applied to taxable income in 
excess of the upper boundary for the 28 percent tax 
bracket. 

The 1979 Income Concept 
A Retrospective Income Definition 

In order to analyze changes in income and taxes 
over a period of years, a consistent definition of 
income must be used. The income concept available 
from Federal income tax returns, AGI, was de- 
signed to facilitate tax administration, and its defi- 
nition has changed to reflect modifications to the 
Internal Revenue Code. Tax laws of the 1980's (the 
Economic Recovery Tax Act of 1981 , the Tax Eq- 
uity 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 AGI, which made 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 result was a retrospective income definition 
known as the 1979 Income Concept, reflecting a 
base period from 1979 through 1986. It was calcu- 
lated using only data available from individual in- 
come tax returns; by using the same income items in 
the calculation each year, its definition was consis- 
tent throughout the base years. In addition, this 
retrospective income definition could be used in 
fixture years to compare income by continuing to 
include the components that were common to all 
years [1]. 

The components of the 1979 Income Concept 
are shown in Figure 3. Several items partially ex- 
cluded from AGI for the base years were fully in- 
cluded in this new income measure, the largest of 
which was capital gains. The full amount of all 
capital gains, as well as all dividends and unemploy- 
ment compensation, was included in the income 



Figure 3. -Calculation of the 1979 
Income Concept for 1992 



1979 Total Income Concept= 

Salaries and wages'* 
plus (+): 

• interest^ 

• dividends'" 

• alimony received'' 

• capital gains reported on Schedule D, and 
allowable losses'* 

• other gains or losses (Form 4797)'* 

• net business income or loss'' 

• net farm 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 compensation'* 

• depreciaion in excess of straight-line 
depreciation^ 

• total pension income^ 

• other net income^ 

minus (-): 

• disallowed passive losses^ 

• moving expenses^ 

• alimony'' 



' Included in AGI for Tax Year 1992. 

' Not fully included in AGI for Tax Year 1992. 

' Not included in AGI for Tax Year 1992. 



calculation. Total reported pensions, annuities, IRA 
distributions, and roll-overs were added, including 
the non-taxable portions that were excluded from 
AGI. Social security benefits were omitted because 
they were not reported on tax returns until 1984. 
Also, any depreciation in excess of straight-line de- 
preciation, which was subtracted in computing AGI, 
was added back. 

Deductions that could be subtracted in the cal- 
culation of the 1979 Income Concept were limited 



12 



Individual Returns 1992 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1992 



[All figures are estimates based on samples-numbers of returns are in tfiousands an 


j money amounts are in milions of dollars] 










Income | 


Salanes and wages 


Size of 


1992 Adjusted Gross Income 


1979 Income Concept 


1992 Adjusted 


Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


W 


(5) 


(6) 


(7) 


(8) 


All returns total 


113,605 


3,629,130 


113,605 


3.706.575 


96,264 


2,805,703 


96 264 


2,805,703 


Under $10,000 


30,847 


98,283 


30,426 


91.447 


23,848 


120,097 


23,653 


115,692 


$10,000 under $20 000 


24 730 


364,761 


24,631 


363.434 


19,924 


271.684 


19 623 


270 336 


$20,000 under $30,000 


17 143 


422,320 


17,416 


429,418 


15,014 


340.690 


15,040 


340,636 


$30,000 under $40,000 


12,325 


428,478 


12,505 


434,261 


11,259 


358.236 


11,434 


364,431 


$40,000 under $50,000 


9,009 


403,104 


8,910 


397 754 


8,306 


338 749 


8,195 


334,094 


$50,000 under $60 000 


6,232 


340,704 


6,138 


335,624 


5,748 


283,377 


5,740 


284,772 


$60,000 under $70,000 


4,024 


259,997 


3,963 


256,224 


3,737 


216.747 


3,682 


213,252 


$70,000 under $80,000 


2,733 


203,857 


2,711 


202,067 


2,548 


171 053 


2 526 


168,665 


$80,000 under $90 000 


1.632 


138,172 


1,647 


139,528 


1,492 


110,648 


1,515 


111,254 


$90,000 under $100,000 


1.164 


110.173 


1.126 


106,768 


1,067 


87.611 


1 032 


83,034 


$100 000 under $125,000 


1,464 


162.283 


1.530 


169,131 


1,324 


124,486 


1 378 


124 820 


$125,000 under $150,000 


696 


94,811 


787 


107,201 


619 


66,249 


698 


70,366 


$150,000 under $175,000 


399 


64,492 


442 


71,420 


351 


42,888 


389 


44,650 


$175,000 under $200,000 


251 


46,785 


274 


51,329 


215 


29,648 


229 


29 509 


$200,000 under $300 000 


461 


110,915 


529 


127,890 


393 


66,822 


448 


69,419 


$300,000 under $400,000 


193 


66,516 


220 


75,689 


165 


38,217 


187 


38,821 


$400,000 under $500,000 


92 


41,173 


113 


50,248 


76 


22,212 


91 


23,146 


$500,000 under $1 000,000 


141 


95,366 


166 


112.696 


121 


50,017 


140 


51,418 


$1,000,000 or more 


67 


176,940 


72 


184,444 


58 


66,271 


62 


67,389 




Taxable interest received 


Dividends in AGI 


Dividends received 


Size of 


1992 Adjusted Gross Income 


1979 Income Concept 


1992 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


All returns, total 


67,281 


162.343 


67,281 


162.343 


23,715 


77,926 


23,715 


77,926 


Under $10, 000 


12,211 


16.553 


11,876 


16,519 


3,241 


3,968 


3127 


3,953 


$10,000 under $20,000 


11,510 


23.156 


11,369 


22.814 


3,230 


6,077 


3.138 


6,041 


$20,000 under $30,000 


9,987 


18,263 


10,242 


20.148 


2.793 


5.585 


2,901 


6,566 


$30,000 under $40,000 


8,663 


13.790 


8,801 


14.192 


2.760 


5.638 


2.792 


5,656 


$40,000 under $50,000 


7,094 


12.217 


7.011 


11,502 


2.540 


4.557 


2.536 


5,085 


150,000 under $60,000 


5,366 


9,784 


5.254 


9,477 


2.181 


5.045 


2.079 


4,332 


$60,000 under $70,000 


3,606 


8,499 


3.556 


7,928 


1.614 


4,358 


1.545 


3,895 


$70,000 under $80,000 


2,542 


6,022 


2.531 


5,490 


1,201 


3,192 


1,236 


3,232 


$80,000 under $90,000 


1,537 


4,860 


1.541 


5.026 


887 


2,850 


873 


2,797 


$90,000 under $100,000 


1,114 


3,829 


1.073 


3,461 


635 


2,543 


615 


2.067 


$100,000 under $125,000 


1,407 


5.622 


1.490 


5,632 


916 


3.597 


937 


3.530 


$125,000 under$150,000 


674 


3.899 


757 


3,865 


465 


3.260 


529 


3.333 


$150,000 under $175,000 


392 


2.999 


432 


3,064 


292 


1.721 


316 


1.833 


$175,000 under $200,000 


244 


2.179 


267 


2,113 


183 


1.566 


206 


1.474 


$200,000 under $300,000 


447 


5.430 


515 


5,589 


358 


4.396 


404 


4.328 


$300,000 under $400 000 


190 


3.646 


217 


3,694 


159 


2.540 


176 


2550 


$400,000 under $500 000 


91 


2.470 


112 


2.683 


76 


1.773 


95 


1,903 


$500,000 under $1000 000 


140 


6.087 


165 


6.158 


123 


4.483 


143 


4,523 


$1,000 000 or more 


67 


13,039 


71 


12,988 


62 


10,777 


66 


10,827 




Business or profession net income less loss 




Sales of ca 


pital assets 


Size of 


1992 Adjusted Gross Income 


1979 Income Concept 


1992 Adusted 


Gross Income 


1979 Income Concept 


income 


Number of 

returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


All returns, total 


15,320 


154,002 


15.320 


154.002 


16,491 


118,230 


16,491 


118.230 


Under $10,000 


3.226 


4.338 


3.066 


3.168 


2,230 


6,329 


2,152 


6.628 


$10,000 under $20,000 


2,572 


14.622 


2.553 


13.389 


2,112 


2,659 


2,053 


2536 


$20,000 under $30,000 


2,206 


14.649 


2.216 


13.375 


1,867 


2,564 


1,984 


2.893 


$30,000 under $40 000 


1,906 


13.098 


1.941 


13.376 


1.882 


3,561 


1,874 


3.512 


$40,000 under $50 000 


1,483 


11.731 


1.486 


10905 


1,584 


3,939 


1 571 


4.295 


$50,000 under $60 000 


1114 


10.217 


1.093 


9.832 


1,466 


3,556 


1,385 


3.146 


$60,000 under $70,000 


708 


8,083 


720 


8.232 


1,078 


3,469 


1,049 


3.676 


$70,000 under $80,000 


516 


6.819 


530 


7.248 


836 


3,503 


849 


3.368 


$80,000 under $90,000 


317 


6,377 


336 


5.043 


650 


3,197 


640 


3.038 


$90,000 under $100,000 


238 


5.427 


241 


5.839 


509 


2,422 


482 


2.604 


$100,000 under $125,000 


358 


11.280 


380 


11.610 


711 


5,486 


712 


4.856 


$125,000 under $150,000 


194 


7.673 


222 


8.299 


410 


4,413 


457 


4.510 


$150,000 under $175,000 


125 


6.833 


134 


6,257 


242 


3,151 


267 


3.391 


$175,000 under $200,000 


81 

139 

52 


4.187 

10.111 
5,144 


91 

156 

56 


6000 

11,108 

5,690 


173 
334 

149 


3,125 
8,064 
5,666 


186 
367 
166 


2.806 


$200,000 under $300,000 


8.096 


$300,000 under $400000 


5.392 


$400,000 under $500,000 


28 


3,076 


37 


3,564 


75 


3,752 


91 


3.900 


$500,000 under $1,000,000 


39 


5,168 


44 


5 748 


121 


11,071 


139 


11,186 


$1,000,000 or more 


18 


5,169 


20 


5,318 


62 


38,303 


66 


38,397 



Footnotes at end of table 



Introduction and Changes in Law 



13 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1992-Continued 



[All ftgures are estimates based on samples-numbers of returns are in thousands and money amounts are in milions of dollars] 










Rents, royalties, and farm 


rental net income less loss 


Partnership and S Corporation net incme less loss 


Size of 


1992 Adjusted Gross Income 


1979 Income Concept 


1992 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


All returns total 


9,970 


9650 


9,970 


9,650 


5,358 


87 652 


5,358 


87,652 


Under $10 000 


1,334 


■2,234 


1.282 


-2,267 


566 


-16,538 


546 


-16,934 


$10,000 under $20,000 


1,401 


587 


1,389 


440 


492 


443 


491 


399 


$20,000 under $30,000 


1,292 


28 


1,310 


479 


515 


948 


501 


1.001 


$30,000 under $40,000 


1,203 


-494 


1.247 


-69 


500 


997 


515 


976 


$40,000 under $50,000 


1,073 


15 


1,053 


-448 


476 


1,619 


449 


1.244 


$50,000 under $60,000 


919 


-407 


879 


■361 


433 


1,710 


424 


1.972 


$60,000 under $70,000 


613 


33 


576 


■194 


345 


1,808 


338 


1.787 


$70,000 under $80,000 


450 


-359 


473 


•78 


263 


1,808 


279 


1.389 


$80,000 under $90 000 


309 


263 


311 


70 


244 


1,759 


247 


2.064 


$90,000 under $100,000 


310 


-85 


292 


4 


202 


2,771 


189 


1.719 


$100,000 under $125 000 


371 


833 


385 


789 


311 


4,468 


310 


4.511 


$125,000 under $150,000 


197 


1,043 


220 


916 


205 


4,455 


231 


5.082 


$150,000 under $175,000 


91 


948 


101 


828 


144 


4,222 


141 


3.889 


$175,000 under $200,000 


64 


831 


78 


913 


107 


3,791 


98 


3.471 


$200,000 under $300,000 


151 


2,068 


163 


2,014 


224 


11,584 


240 


11.599 


$300,000 under $400,000 


65 


1.230 


69 


1,215 


114 


8,147 


123 


8,387 


$400,000 under $500,000 


35 


868 


40 


849 


61 


5,457 


70 


5 756 


$500,000 under $1,000,000 


60 


1,922 


66 


1,920 


102 


13,467 


110 


14.294 


$1,000,000 or more 


32 


2,560 


34 


2,630 


54 


34,734 


57 


35,045 




Nondeductible 


passive losses 


Estate and trust net income less loss 


Size of 


1992 Adjusted Gross Income 


1979 Income Concept 


1992 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


All returns, total 


1,479 


16,525 


1,479 


16,525 


483 


3,963 


483 


3,963 


Under $10,000 


124 


4,154 


144 


6,994 


97 


■91 


97 


-111 


$10,000 under $20,000 


103 


442 


106 


435 


64 


196 


60 


183 


$20,000 under $30,000 


100 


403 


108 


322 


35 


83 


41 


144 


$30,000 under $40,000 


104 


671 


109 


390 


42 


217 


41 


199 


$40,000 under $50,000 


102 


270 


99 


258 


36 


149 


38 


130 


$50,000 under $60,000 


100 


439 


84 


333 


38 


176 


34 


151 


$60,000 under $70,000 


86 


449 


84 


416 


26 


144 


27 


102 


$70,000 under $80,000 


62 


313 


60 


318 


19 


60 


20 


148 


$80,000 under $90,000 


56 


302 


55 


181 


17 


77 


20 


74 


$90,000 under $100,000 


62 


395 


52 


184 


16 


77 


14 


53 


$100,000 under $125,000 


107 


553 


104 


620 


18 


126 


17 


82 


$125,000 under $150,000 


76 


719 


82 


603 


13 


130 


13 


154 


$150,000 under $175,000 


79 


786 


73 


566 


9 


103 


7 


97 


$175,000 under $200,000 


67 


698 


57 


472 


7 


108 


9 


93 


$200,000 under $300 000 


112 


1,544 


115 


1.190 


18 


285 


18 


333 


$300,000 under $400,000 


56 


984 


56 


667 


9 


165 


9 


176 


$400,000 under $500,000 


24 


520 


28 


478 


5 


311 


5 


301 


$500,000 under $1,000,000 


40 


1,214 


42 


869 


8 


351 


8 


353 


$1,000,000 or more 


20 


1,670 


21 


1.228 


5 


1,297 


6 


1,300 




Pensions and annuities in AGI' 


Pensions and annuities' 


Total statutory adjustments 


Size of 


1992 Adjusted Gross Income 


1979 Income Concept 


1992 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


All returns, total 


19,946 


212,765 


21,754 


318.143 


17,171 


35,464 


9,735 


35,015 


Under $10,000 


2,931 


12,694 


2,852 


12.702 


2,917 


1,725 


199 


1,017 


$10,000 under $20,000 


4,974 


39,056 


4,998 


39.620 


3.045 


3,340 


567 


2,329 


$20,000 under $30,000 


3,329 


33,490 


3,686 


39.086 


2.757 


4,095 


1.052 


3,354 


$30,000 under $40,000 


2,410 


26,153 


2,615 


29,631 


2.299 


3,706 


1.552 


4,608 


$40,000 under $50,000 


1,911 


23,437 


2,053 


29,541 


1.770 


3,023 


1,605 


4.028 


$50,000 under $60,000 


1,441 


21.191 


1,547 


21,467 


1,055 


2,264 


1,277 


3.672 


$60,000 under $70,000 


913 


13.339 


1,051 


17,335 


766 


1,982 


940 


2.760 


$70,000 under $80,000 


591 


9,579 


685 


13,282 


523 


1,466 


748 


2.398 


$80,000 under $90,000 


377 


6.833 


496 


10,198 


366 


1,372 


460 


1,786 


$90,000 under $100 000 


283 


5,175 


345 


8,197 


296 


1,344 


317 


1.489 


$100,000 under $125,000 


300 


6,241 


479 


14,153 


446 


2,297 


402 


2.031 


$125,000 under $150,000 


155 


3,551 


282 


11,020 


245 


1,607 


201 


1.304 


$150,000 under $175,000 


80 


2,323 


160 


8,119 


170 


1,360 


116 


909 


$175,000 under $200,000 


59 


1,422 


97 


5,183 


104 


921 


70 


638 


$200,000 under $300,000 


96 


2,699 


198 


16,100 


196 


2,140 


123 


1.077 


$300,000 under $400,000 


40 


1,512 


77 


9,572 


85 


1,029 


46 


489 


$400,000 under $500,000 


17 


917 


44 


8,097 


41 


524 


23 


293 


$500,000 under $1,000 000 


28 


1,587 


64 


16,471 


61 


827 


28 


469 


$1,000,000 or more 


14 


1,565 


24 


8,369 


31 


442 


10 


363 



Footnotes at end of table 



14 



Individual Returns 1992 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 1992-Continued 



(All figures are estimates based on samples-numbers of returns are m tfiousands and money amounts 


are in milions of dollars] 










Total Itemized deductions 




Taxable 


income 




Size of 


1992 Adjusted Gross Income 


1979 Income Concept 


1992 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
retums 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


All returns total 


32,541 


481 ,946 


35,522 


460.040 


90,717 


2395,696 


90.717 


2395.696 


Under $10,000 


797 


7.429 


800 


7.396 


11846 


20,010 


11,753 


20.239 


$10,000 under $20,000 


2,409 


23423 


2.430 


22,437 


21,257 


139,274 


21,038 


137.747 


$20,000 under $30 000 


3,705 


35,810 


3,774 


34.471 


16,844 


239,069 


17 047 


242,439 


$30,000 under $40,000 


4,608 


46,876 


4,706 


45.560 


12,265 


274,011 


12,399 


278.100 


$40,000 under $50 000 


5,057 


56,368 


4,883 


52.079 


8 989 


269,212 


8 862 


266183 


$50,000 under $60 000 


4,334 


54 182 


4,224 


50.624 


6218 


233,945 


6108 


229.734 


$60,000 under $70 000 


3,178 


44.906 


3,123 


42.549 


4,018 


183193 


3 944 


179.522 


$70,000 under $80 000 


2,343 


37.128 


2,292 


34.896 


2 729 


145.453 


2,691 


141,439 


$80,000 under $90 000 


1.470 


26.448 


1,449 


24.641 


1,628 


99 829 


1 644 


98.496 


$90,000 under $100,000 


1 082 


21 117 


1,030 


19.346 


1,163 


80,934 


1 123 


75590 


$100,000 under $125 000 


1.378 


31 476 


1,403 


29.068 


1,464 


120,453 


1516 


120.557 


$125,000 under $150,000 


659 


17.078 


728 


17.489 


695 


72,947 


783 


76.877 


$150,000 under $175,000 


385 


11.688 


413 


11.439 


399 


50,118 


440 


50.947 


$175,000 under $200,000 


240 


8 325 


256 


7.773 


250 


37,156 


273 


37.812 


$200,000 under $300,000 


431 


16.996 


480 


16.974 


460 


92,764 


527 


95.493 


$300,000 under $400,000 


183 


9.206 


204 


9.118 


193 


57,292 


220 


58.313 


$400,000 under $500,000 


87 


5.174 


104 


5.570 


92 


35,989 


112 


37 480 


$500,000 under $1 000.000 


131 


11,047 


154 


11,369 


141 


84,322 


166 


87.027 


$1,000 000 or more 


63 


17271 


66 


17,239 


67 


159,704 


72 


161,699 




Total tax credits 


Total income tajt 


Size of 


1992 Adjusted Gross Income 


1979 Income Concept 


1992 Adjusted Gross Income 


1 979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(57) 


(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


(64) 


All retums, total 


12.733 


7 749 


12,733 


7 749 


86 732 


476,239 


86,732 


476,239 


Under $10 000 


254 


28 


252 


36 


11,594 


3,097 


11,502 


3,170 


$10,000 under $20,000 


5.202 


2,264 


5.143 


2 251 


17,697 


18.716 


17,499 


18.514 


$20,000 under $30 000 


2.282 


839 


2.349 


856 


16,705 


35.297 


16,888 


35.813 


$30,000 under $40,000 


1,062 


446 


1.056 


446 


12,239 


43.731 


12,378 


44.424 


$40,000 under $50,000 


1 017 


505 


1.027 


470 


8,982 


43.622 


8,855 


43186 


$50,000 under $60,000 


804 


388 


783 


363 


6,214 


39.490 


6,104 


38979 


$60,000 under $70,000 , , 


565 


262 


533 


243 


4,017 


33 655 


3,941 


33.138 


$70,000 under $80 000 


381 


209 


395 


242 


2730 


28 641 


2,692 


27 777 


$80,000 under $90,000 


274 


166 


260 


113 


1,631 


20.732 


1,641 


20376 


$90,000 under $100,000 


179 


154 


170 


128 


1,162 


17,491 


1,121 


16223 


$100,000 under $125 000 


217 


230 


229 


215 


1,463 


27,400 


1,519 


27.323 


$125,000 under $150,000 


109 


155 


123 


174 


695 


17 695 


783 


18.422 


$150,000 under$175.000 


81 


188 


80 


131 


399 


12,656 


439 


12.748 


$175 000 under $200,000 


54 


116 


57 


120 


251 


9.694 


273 


9.763 


$200,000 under $300,000 


100 


286 


113 


293 


460 


25.403 


527 


25.831 


$300,000 under $400,000 


51 


167 


53 


266 


193 


16,250 


220 


16.323 


$400,000 under $500,000 


26 


127 


31 


122 


92 


10.401 


112 


10.740 


$500,000 under $1,000,000 


45 


310 


51 


358 


141 


24.780 


166 


25.422 


$1,000,000 or more 


29 


908 


31 


922 


67 


47.489 


72 


48.067 



' Individual Retirement Arrangements are included in the calculation of "Pensions and annuities " 
NOTE Detail may not add to totals because of rounding 



to employee business expenses, alimony paid, and 
moving expenses. These same items were also sub- 
tracted in computing AGI until 1987 when 
unreimbursed business expenses and moving ex- 
penses were changed from adjustments to itemized 
deductions. The amount reported for these two ex- 
penses by taxpayers who itemized deductions was 
subtracted in the calculation of the 1979 Income 
Concept. Taxpayers who did not itemize deduc- 
tions, however, could not claim either of these two 
expenses because they were not allowed as "adjust- 
ments" after 1986. For this reason, the deduction for 



these two expenses beginning in 1987 is not com- 
pletely comparable to that for previous years. 

Comparison of AGI with 1979 Income 
Concept 

The Tax Reform Act of 1986 (TRA) made ex- 
tensive changes to the calculation of AGI beginning 
with 1987. These changes made necessary a revision 
of the calculation of the 1979 Income Concept, in 
order to make tax years beginning with 1987 com- 
parable to the base years, 1979 to 1986. The law 



Introduction and Changes in Law 



15 



Figure 4--Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 
Income Concept, 1986-1992 


Size of 
income 


Total income lax as a percentage of adjusted gross income 


Total income tax as a percentage of 1979 Income Concept 


1986 


1988 


1989 


1990 


1991 


1992 


1986 


1988 


1989 


1990 


1991 


1992 


All returns, total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


<11) 


(12) 


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 
38.4 
40.2 


13.4 

40 

6.5 

9.3 

10.9 

11.6 

13.2 
14.5 
15.6 
16.6 
17.4 

18.8 
20.3 
21.6 
22.5 
23,7 

24.0 
24.1 
24.6 
25.0 


13.3 

38 

6.4 

9.3 

10.9 

11.5 

12.9 
14.2 
15,3 
16,2 
17,3 

18.4 
19.8 
21.1 
21.8 
22.8 

23.6 
23.9 

24.0 
24.2 


13.1 

37 

6.1 

9.1 

10.6 

11.4 

12.4 
13.8 
14.9 
15.8 
16.6 

17,5 
19,2 
20,4 
21,1 
22.6 

23.7 
23.6 
24.0 
24.1 


12.9 

3.5 

5.5 

8.7 

10.5 

11 

12.1 
13.2 
144 
15.4 
16,0 

17,3 
18.6 
19.8 
21.0 
227 

24.3 
24.9 
25.7 
26.2 


13.1 

3.2 

5.1 

8.4 

10.2 

10.8 

11.6 
12.9 
14.0 
15,0 
159 

169 
18,7 
19,6 
20,7 
22,9 

24,4 
25.3 
26.0 
26.8 


13.3 
4.9 
7.6 
10.0 
11.6 
12.6 

138 
14.9 
15.8 
16.7 
16.8 

18.3 
19.0 
19.3 
20.3 
22.6 

22.6 
23.4 
23.7 
21.4 


13.3 
4.4 
6.5 
9.3 

10.7 
11.7 

13.2 
14.5 
15.4 
16.1 
17.1 

180 
19.6 
20.6 
21.6 
22.3 

22.6 
23.2 
23.5 
24.5 


13.2 

4.3 

6.4 

9.3 

10.9 

11 5 

12,9 
14.2 
15,2 
16,2 
168 

17,7 
18,8 
20.0 
20.7 
21.5 

21.9 
22.7 
22.0 
23.2 


13.0 

4.3 

61 

9.1 

10.7 

11.5 

12.5 
13.8 
14,6 
15,5 
16,1 

16,9 
18,0 
19,1 
20,0 
21,4 

21.5 
22.3 
21.7 
23.2 


12.7 

4.0 

5.5 

8.7 

10.5 

111 

12.0 
13.2 
14.2 
15.1 
15.5 

16.6 
17.3 
18.3 
18.6 
20.5 

21.6 
23.0 
23.5 
25.2 


12.8 

3.5 

5.1 

8.3 

10.2 

10.9 

11.6 
12.9 
13.7 
14.6 
15.2 

16.2 
17.2 
17.8 
19.0 
20.2 

21.6 
21.4 
22.6 
26.1 


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 





change limited the deduction of passive losses and 
eliminated unreimbursed employee 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 
had to be deducted in the 1979 Income Concept 
calculation for tax years after 1986. 

Some income items, such as capital gains, that 
had been partially excluded from AGI under prior 
law were fully included. The new law also elimi- 
nated or restricted some deductions. Therefore, if 
AGI is used to measure income, comparisons be- 
tween 1986 income and tax data with that for 1990, 
1991, and 1992 are misleading. A more accurate 
comparison can be made using the 1979 Income 
Concept because it measures income in the same 
way for all four years. Table B shows total income 
and selected tax items for 1992 using AGI and the 
1979 Income Concept, classified by size of 1992 
AGI. 

Income, as calculated by the two measures, 
showed little difference for 1992. Before TRA be- 



came effective, a comparison of income measured 
by AGI with that measured by the 1979 Income 
Concept showed significant differences at income 
levels of $200,000 or more. But, with the elimina- 
tion of preferential treatment of various income items 
by TRA, such as the exclusion of a portion 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. 

Taxable income for all returns, using the 1979 
Income Concept, increased 4.9 percent for 1992; 
taxable income for the group $200,000 and above 
increased 24.6 percent, following a decrease of 3.5 
percent for 1991 . Total income tax reported for the 
$200,000 and above income group increased 24.7 
percent for 1992, after dropping 1.2 percent for 
1991. 

The average tax rates (income tax as a percent- 
age of total income) for each income class and both 
income concepts for years 1986 through 1992 are 
shown in Figure 4. Based on the 1979 Income Con- 
cept, average tax rates declined from 1991 to 1992 



16 



Individual Returns 1992 



in most income categories. At incomes between 
$175, 000 and $200,000, and $1,000,000 and above, 
the average tax rates increased. 

When average tax rates for 1992 (based on the 
1979 Income Concept) are compared to those for 
1986 (before tax reform), the rates declined in all 
income categories except the $1 ,000,000 and over 
income category, which showed an increase of 4.7 
percentage points. Although this higher average tax 
rate for 1992 was calculated using a lower maximum 
marginal tax rate 31 percent (28 percent on capital 
gains) for 1992 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 lim- 
ited or eliminated beginning with 1987. 

Notes and References 

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



Section 2 



Description of 
the Sample 



This section describes the sample design and 
selection, the method of estimation, the sampling 
variability of the estimates, and the methodology of 
computing confidence intervals. 

Domain of Study 

The statistics in this report are estimates from 
a probability sample of unaudited Individual In- 
come Tax Returns, Forms 1040, 1040A, 1040EZ, 
1040PC, and 1040TEL (including electronic re- 
turns) filed by U.S. citizens and residents during 
Calendar Year 1993. 

All returns processed during 1993 were sub- 
jected to sampling except tentative and amended 
returns. Tentative returns were not subjected to 
sampling because the revised returns may have been 
sampled later, while amended returns were excluded 
because the original returns had already been sub- 
jected 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 in 
calculating estimates. This resulted in a small dif- 
ference between the population total (1 15,068,332 
returns) reported in Table C and the estimated total 
of all returns (1 13,604,503) reported in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 1 992 . While 



about 97 percent of the returns processed during 
Calendar Year 1993 were for Tax Year 1992, a few 
were for noncalendar years ending during 1992 and 
1993, and some were returns for prior years. Re- 
turns for prior years were used in place of 1992 
returns received and processed after December 3 1 , 
1993. This was done in the belief that the character- 
istics of returns due, but not yet processed, could 
best be represented by the returns for previous in- 
come years that were processed in 1993. Therefore, 
data for Tax Year 1992 may include amounts for 
discontinued items, such as the deduction for a 
working married couple, reported on prior year 
returns processed in 1993. 

Sample Design and Selection 

The sample design is a stratified probability 
sample, in which the population of tax returns is 
classified into subpopulations, called strata, and a 
sample is selected independently from each stratum. 
Strata are defined by: 

1. Tax year (1992 or prior years). 

2. Nontaxable adjusted gross income or expanded 
income of $200,000 or over and no alternative 
minimum tax. 

3. High combined business and farm total receipts 
of $50,000,000 or more. 



Bonnye Walker designed the sample and prepared the text and tables in this section under the direction of Yahia Ahmed, 
Chief, Mathematical Statisticians Team, Coordination and Publications Staff 



17 



18 



Individual Returns 1992 



4. Presence or absence of special Forms or Sched- 
ules (Form 2555, Form 1116, Form 1040 Sched- 
ule C, and Form 1040 Schedule F). 

5. Total gross positive or negative income. Sixty 
variables are used to derive positive and negative 
incomes. 

6. Potential usefulness of the return for tax policy 
modeling. Thirty-two variables are used to de- 
termine how useful the return is for tax modeling 
purposes. 

Table C shows the population and sample count 
for each stratum after collapsing some strata with the 
same sampling rates. (For more details see refer- 
ences 1 and 2.) The sampling rates for the various 
strata range from 0.02 percent to 100 percent. 

Tax data processed to the IRS Individual Master 
File at Martinsburg Computing Center during Cal- 
endar Year 1 993 were used to assign each taxpayer' s 
record to the appropriate stratum and to determine 
whether or not the record should be included in the 
sample. Records are selected for the sample either 
if they possess certain combinations of the four ending 
digits of the social security number, or if their end- 
ing five digits of a eleven-digit number generated by 
a mathematical transformation of the SSN is less 
than or equal to the stratum sampling rate times 
100,000 (see reference 3). 

Data Capture and Cleaning 

Data capture for the SOI sample begins with the 
designation of a sample of administrative records. 
While the sample was being selected, the process 
was continually monitored for sample selection and 
data collection errors. In addition, a small subsample 
of returns was selected and independently reviewed, 
analyzed, and processed for a quality evaluation. 

The adminisistrative data and controlling infor- 
mation for each record designated for this sample 
was loaded onto an online database at the Cincinnati 
Service Center. Computer data for the selected ad- 
ministrative records were then used to identify in- 
consistencies, questionable values, missing values 
as well as any additional variables that an editor 
needed to extract for each record. The editors use a 



hardcopy of the taxpayer's return to enter the re- 
quired information onto the online system. 

After the completion of service center review, 
data were further validated, tested, and balanced at 
the Detroit Computing Center. Adjustments and 
imputations for selected fields were used to make 
each record internally consistent, and the data were 
then tabulated. Finally, prior to publication, all 
statistics and tables were reviewed for accuracy and 
reasonableness in lightof provisions of the tax law, 
taxpayer reporting variations and limitations, eco- 
nomic conditions, and comparability with other sta- 
tistical series. 

Some returns designated for the sample were 
not available for SOI processing because other ar- 
eas of IRS needed the return at the same time. These 
returns are referred to as unavailable returns. The 
chart below contains the percentage of unavailable 
returns for Tax Years 1989-1992. 



Year 1989 1990 1991 1992 

Percent 0.06 0.02 0.04 0.04 



Method of Estimation 

Weights were obtained by dividing the popu- 
lation count of returns in a stratum by the number 
of sample returns for that stratum. The weights 
were adjusted to correct for misclassified returns. 
These weights were applied to the sample data to 
produce all of the estimates in this report. 

Sampling Variability and Confidence 
Intervals 

The sample used in this study is one of a large 
number of samples that could have been selected 
using the same sample design. The estimates calcu- 
lated from these different samples would vary . The 
standard error (SE) of an estimate is a measure of 
the variation among the estimates from the possible 
samples and, thus, isa measure of the precision with 
which an estimate from a particular sample ap- 
proximates the average of the estimates calculated 
from all possible samples. 



Description of the Sample 



19 



The standard error may be expressed as a per- 
cent of the value being estimated. This ratio is called 
the coefficient of variation (CV). Table 1.4 CV 
contains estimated CVs for the estimates included in 
Table 1 .4 of this report. 

The sample estimate and an estimate of its stan- 
dard error permit the construction of interval esti- 
mates with prescribed confidence that the interval 
includes the population value. If all possible samples 
were selected under essentially the same conditions 
and an estimate and its estimated standard error were 
calculated from each sample, then: 

1 . About 68 percent of the intervals from one stan- 
dard error below the estimate to one standard 
error above the estimate would include the popu- 
lation value. This is a 68 percent confidence 
interval. 

2. About 95 percent of the intervals from two stan- 
dard error below the estimate to two standard 
error above the estimate would include the popu- 
lation value. This is a 95 percent confidence 
interval. 

For example, from Table 1 .4, the amount esti- 
mate for State Income Tax Refunds, X, is $10.19 
billion, and its related coefficient of variation, CV(X), 
is 1 .29 percent. The standard error of the estimate, 
SE(X), is needed to construct the interval estimate: 

SE(X) = X • CV(X) 

= ($10.19 X 109). (.0129) 
= $0,131 billion 

The p percent confidence interval is calculated 
using the formula: 

X ± Z-SE(X) 

where z takes the value 1, 2, or 3 when p=68, 95, 
or 99, respectively. Based on these data, the 68 
percent confidence interval is from $10,059 billion 
to $10,321 billion and the 95 percent confidence 
interval is from $9,928 billion to $10,452 billion. 



Table Presentation 

Whenever a weighted frequency is less than 3, 
the estimate and its corresponding amount are com- 
bined or deleted in to avoid disclosure of informa- 
tion for specific taxpayers. (The combined or de- 
leted data, if any, are included in the corresponding 
column totals.) 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 unre- 
liable. These estimates are noted by a single asterisk 
(*) to the left of the data unless all of the sampled 
returns are selected with certainty (at the 100 percent 
rate). 

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 characteris- 
tic was so rare that it did not appear on any of the 
sampled returns. 

References 

[1] Hostetter, S. , Czajka, J. L. , Schirm, A. L. , 
andO'Conor, K. (1990), "Choosing the Appropri- 
ate Income Classifier for Economic Tax Modeling, " 
Proceedings of the Section on Survey Research Meth- 
ods, American Statistical Association, 419-424. 

[2] Schirm, A. L., and Czajka, J. L. (1991), 
"Alternative Designs for a Cross-Sectional Sample 
of Individual Tax Returns: the Old and the New," 
Proceedings of the Section on Survey Research 
Methods, American Statistical Association, 163-168. 

[3] Harte, J.M. (1986), "Some Mathematical 
and Statistical Aspects of the Transformed Taxpayer 
Identification Number: A Sample Selection Tool 
Used at IRS, " Proceeding of the Section on Survey 
Research Methods, American Statistical Associa- 
tion, 603-608. 



Description of the Sample 



20 







II 


CO 






(O 


CO 






V 

e 


^ 












■n- 


fM 




CO 


CD 


■^ 


■^ 




tJ> CO 


CO in -^ 


(N t3> r- 


*) 




CD CC 


to 


tn to 












<D 


CN 






c 












O) 








(N 


CD 


CN 




r- 


tN 


in »- 


tD in CO C3) CD 


to r' 


<£> 


CO to 






S 








CO 


c 




D 












^ 


o>. 




5 


CD 


CD 


CD 




r- 


CN 


(N IN c 




O) T- 


in -c^ 




tN O) 


CO 






m o 


o 


o 
o 


(N 




(J) 


3 

















^' 


^" 




'- 












■<) 


C7> 


r- 


CD r-* 


co" to" cn' ■^' in" 


CD 0> CO 


in co" 




3 












































































0) 














■5 
E 


































































(N 


o 


n 


n 


^ 
















<N 


^ 


^ 


in 


^ 


CD 


S 





to 




•V 


(N O) c 


<0 CO CN (N to 


CO CD CM 






s 


c 


(O 


(D 


in 


(D 


■^ 




c 















o> 


^ 


(N 


o> 


CO 







CO 


17) e3) N 


tO O) to to 


to m T- 






E 


° J2 


CO 


CO 


n 






3 
C 




9 


tf> 










T 


^ 


o> 


<N 


(N 


f^ 










CO CO 


■^ "^ 


IT 


■^ 


CO (N T- 





CN ■«) 


to 






ro c 


03 


O 


CN 








ra 


S 















in 


<N 





co" 


CO 




in 


tJ) 




CO IT 


(N -a 


O) in T 


CO' r- 


in co' 




z 




(O 










"ra 




3 
Q. 


3 
















CO 


T^ 


CD 


-^r 


CD 





CO CN U- 


CD CO f' 


(N (N 


in r^ 


CN 






a P 


O 


fNJ 






C>i 


■3 











c 


















(N 


CD 


^ 


CO 


rv 




'J 


in ^ 


in as 


(N 










o " 


ID 










t- 







U 




























^ 





O) h- 


CT 


co" »- 


















a 


^ 


'" 






^ 






Q. 






























tN CO 




(N 










































<ti 

E 


^ 




tn (O 


(D 


■^ 


S 







(N 


cn 


CD 


Ol 




r 


to -- 


f 






CN CJ 


00 


CO 


in CD 
























c 




r* 


O) 


■V 


CO 


<o 


a 


fO 


CD 


r- 


r^ 


CN 


CO (N r- 


CO 


IT 









in 




oi r^ 
























§ 


2i. 


(O 


(D 


03 


r*. 


CO 


(N 


(N 


(N 


r^ 


r^ 


in to 00 


a 


cc 


CO CD T- 


■V CO 


S 


O) 
























<;? 




s 


















'J 


to' 


'J 


IT 


CO 


eo 








(N 


(N <r 


co" 


"-" '~* 


















V 


<n 
C 
3 


































































































































< 


w 




c 






OD 


CD 


(D 


(D 


CD 


CD 


O* 







CO 




in 




cc 





C7> h- 


to 


at r> 





in CO 





























n 


CD 


T 


(N 


in 


CO 




in 




<N 


c 


CD 




t^ 


in o) 1^ 


f^ 


n a 





cn r-. 


CQ 
























£ 




<n (o 


(D 


(D 


O) 




(N 


n 






CO CO 






cc 


in r- to 


in (O 


CN 


cn 






















% 


c 


g 


T 






CN 


^" 




in 


1^ 


in" 


cn' 


CO' 


in c 


r^ 


h- 


to <D r-' 


r^ to 


0" 




^^ 
























3 













CM 


in 


a> 




CO 


tjj CO cr 


in CD CM (N <N 


O) CN 1- 




2 
























8 




h- 
















CO 


■«I 





CO r-. 


CN in -o 


_ O) in CO 






























s. 






















S" R" 


in eo' -^ 


r— *- 
















(0 




























^ 




~~ 


~~ 




~~ 








^■^ 






























O) 






























































c 








_ 












































































1 














a. 


c 


e 


rt TT 


r* 


CM 


tn 


in 


r^ 


in 


CD 


in 




CN 


in r^ t3> r^ o- 


^ 


ey> 


r- CD (D 


s s 


Q. 
















<o 




E 


t ^ 





(O 


1^ 


CO 


(D 


CD 


in 


(N 




«* 


in 1- 


O) CO eo in ift 


fN (N I? 

























00 
























CO 








CO 


to i» ■«■ 


CN r- 


E 
n 

> 








1 






1 


LL 
- 41 

1 ^ 


i 



1 






rt 














































g 






a> n 


h- 


<o 





CD 


(N 


IN 


f^ 


CO 




^ 


to h* f^ 


CN t- 


f3> f^ CD 


TT CO r- 


Q) to 














LL £ 


1 







c 




(fi m 







to 


CD 




CN 











CN CO r- (J> in to -e 


000 


CN 










*- 










ra 









■W 








(N 


C3) 


5 


r-. 




Oi 


incoincotoi-*o^ 


-q- in ri 


N i^ 


0) 








1 











s 




3 

a. 


3 



(D 


^ 








'- 


(0 


O) 


r- 


at 


s 






t-' in 5' to" to' v' ^' to" 
^ocoirr^rgtnin 


co" co" »- 




a 








3 











^ 




,? 







(Z 
























CN CM CO <N *- 
















E 
ra 
(A 








"5 






s. 




































































c 

1 

■a 








































































































































■o 






U) 








E 






















































■o 








ra 






E 








B 




n 


in 





^ 


s 


CO 


in 


cn 


to 




^ 


(j> in 3 


r^ in T- 


CM (N 


S s 


c 








o 






1 




to 




C 


S 




O) 


(O 




O) 


8J 


s 


r^ 






in 


i^coc6eo'<J-f^ino 


'T N 


in 








c 












^ 


5> i/i 


(D 




CO 


■w 


(N 






•v 


cot(Dincj)'f'V(0 


CM K -w 


to CD 


ra 

c 








c 
ra 






■s 




*" 
^ 3 


^ 


18 

in 


a 




CM 






















cn" 


CN 






(\ fN 


W" m" fN 


^ 


o 

'♦3 














^ 


6 " 


LL 

■5 


E 














































































































iS 










3 




2 


S « 








c 






3 


tn 




O) 


CO 


CM 







CO 


f^ 






CO »- 


tr 




tN in in 


IT 


to 


to 




iS 












° £ 


£ 









d o) 


s 


T 


■T 




CD 


CO 


(^ 


h- 






CN 


CD (» in (N r^ 


CO ai 1- 


CO CO 

to to 


3 

a. 
o 


2 






ra 








1 







a 




w 


IT) 


to 


h- 


o> 


o> 


in 


in 









^ 


^ P- 


CD CO ^ 


to ^ 


<- 


CN 














S 


5 


c 


2 


u 






cn' 


m" 


V 


CD" 


CN 


r-" 


f^' 







fO' P" 


cc 


in f~* 


to t-" 




(N r- 




to 






0) 


0) 

5 






*; 




3 


3 


M 










CO 


CO 












in cc 


h- 


N 


CN T- 


^ 


Oi CN 




« 












3 




Q. 


Q. 


8 




















*" 


to 




5> 


CD CT 

CO r-' (N 


■^ 


1^ 


tO CO to 










Q. 


1 






§ 

o 


C 
































































0) 


V) 








o 
o 
o 


































































J= 




















"~~ 




~~ 








^■^ 






~~ 
























^rf 


c 






c 


































































c 


9 
a. 






J= 


§ 






(D 






a 

E 


U) 




m 


O) 


<o 


CO 


CO 


■^ 





CN 





J 


1 


■* 


CD 





fN 


cc 


CO 


CO CO 


r- 


a 


r* 


o> P- 






s 












'c 


s 


U3 


in 


in 


to 


r- 


CO 


(N 


<N 


CN 








a 


■^ 


^ 


in 


ct 


CO CD 




ai 


f^ 


CM in 










o 












3 


01 




































CO h- 


fN to 


r^ 


CN CN 


M 


In 

0) 






£ 


in 






E 






<;? 







'- 










































C\ 


CN 


tN --' 


C 


o 






g 


•^ 









K 


























































^ 








1 

ra 

8 

O 


1> 






u. 

& 
i 




I/) 

(NI 


























































3 
X 

ra 


c 






n 


O) 


(O 


CO 


<D 





in 




^ 


! 


1 




<c 










CN 


CO 


cn 




CN 


o> r- 














n 









V) 




m 


in 


in 


in 


C3) 


(O 














a 




r^ 




s 


(N 




CO 


S 5 


01 


CN in 








(A 


1 

° 














ra 

3 
a. 


3 


s 


•^ 

m 






(N 


^ 


^- 


in' 


5>_ 






CN 




CO 


CD 




1^ 





in r^" 


CN <x 

CO CO 


CD 

co" 


CN CN 
<N *-* 












E 






8 




Ol 






















h- 


c 


a 


T 


a 


TI 





IN 


•^ 


•" 






1- 








O 






£ 






i. 






■^ 
















































0) 

E 








o 












































































o 




























































^^ 






o 








TJ 


a 


































































u 








(1) 

-o 


o 

10 






^ 


* 


























































c 








c 
ra 
9- 









tn 
2 


































T 


CM •« 


CO 




c^ 














«■■ 








£ 


m 






s- 















< 


< 


< 


< 


< 


< 


< 


< 


< 


^ 


(N 


tr 




to 




^ 




^ 


< 


< 


5 


< 


< < 


ra 

3 










2 






































































o 


e 






Q 


"~ 


























































■o 








o 










































































o 


<u 


































































'> 








u 

c 

10 
Wi 


3 

■a 


































































■B 
































































C 








Q 










































































a> 


"O 


































































<•- 

o 








T3 


1 
































































0) 








3 

■6" 

ra 


i 


3 




£ 

3 
% 

1 












0) 

u 

2 







^ 












01 





























E 

3 






1 


f 

o 

1/1 


1 


E 

3 
0) 




i 
1 













to 


in 


t)4 


j 


1 




s 




CN 




E 

u 

c 

> 














<N 


s 



in 

(N 


5 

IN 


1 




CN 


in" 










c 

3 


c 

3 

fl3 


E 
1 


> 






c 



3 












^ 8 


1 

c 

3 


C 
3 


C 
3 


1 


1 


■0 







0. g 


g 





CD 


CD 








■a 


S) 

TJ 



■D 


■0 

c 

3 


C 
3 


S E 

= 


0) 






cr 










u 














c 


c 


c 


■0 










T3 


•0 


T3 


T) 


c 


c 


C 


C 








o 


o 






&■ 





















3 


3 


3 


c 









to 


C 


c 


C 


C 


3 


3 


3 


3 










1 


n 

> 


o 


s 




g 














g 


8 
















3 


3 


3 




3 








8 


8 


8 


P 0" 








3 




0) 






























































A 






c 


E 


E 


O 






















8 


8 


8 


8 


s 



(N 







•0 


•0 


T3 














i 


i 


s 












s ° 


ra 




c 




o 


O 


« 
















1 




in' 


cm" 




in 


CN 




to 


c 


c 


c 


C 


CO 


to 


<D 


CD 






CN 






CN 


in T- 






ID 

6 


3 

u 


u. 


LL 


§ 
















«rt 


M 


M 


tA 


V* 


V» 


V» 


V* 


D 


D 


D 





M 


(A 


M 


M 


w 


4^ 


*A 


W 


v» 


W 


y* y* 



21 



Individual Returns 1992 



■o 

0) 

3 
C 
'^ 

C 

o 
O 



2 
</> 

_c 

Q-l 

E 
n 
(O 

>l 

oT 

<i| 

E 

cs 
CO 

■o 
c 

IB 

c 
o 

3 

a. 
o 

Q. 
0) 



(0 

c 



X 

a 

I- 

0) 

E 
o 
o 

c 

w 

3 

■o 
c 



0) 



O 

0) 

n 




E £ ■£ 



l« 



E t; 



= 2 



0OCOtOO)<D(N<OO>(Oin<Dl/)(O(NLO 



ir)^<o<o**cni-coo 



to CO (n <o (N t- 

^ T- h- in CO CO 

ID O) CM in h- ■w 

to" in" V r^' in" CO 

in (o o h- CM o 

r* r*- ^ (N (N 1- 



^CNaD^O)0)(Nin 

(N<Di-^01'«-(0r«J 
C3> CD (^ tN fN -V 



CO 1- O) o <o CO in 



«oo>f^in(DO>oa)cn^(DOin<o 
fM{0(nin'*(N<ni-rMcocn^^<N 
n 1- 1- 



tOi-a)0)com(N(Oi^ 

tDf^CO^i-CO-^T-O 

(N in CM CO r^ f^ in 
^" CM -^ (o" flO" 



(Di-cocMinajinfT-^ 
iTi^co<o»r)Tr(nc^i(oin 
tnoi-rM<oi-^oii-co 



^ T- (O 

o in fN 
^ 1- 









,. 
















f*- 











^ 1- CO o> in CO 

o in CO CM CO o> 

O) (D ^ CD en r- 

cm" <D CO' CO oo' 



f^ o 1- f^ in CM 

"J O) O) (N CO CO 

<o o f^i 1- (N in 



1- ^ o in CO O) in 

(O CD CO O) CD in CM 

in CO CO CO <N 



<<<<<<<<< 



^ CM ^ CO 



f^ t1 



<<<<<< 



o o o 
o o o 
o o o 



s s s 



o o o o 



o o o o o '-'- 
oooooooo 



8 g 



O O CM CM 



o o o o 
o o o o 



8 8 



0) o o <_ o 

TJ -O T5 4* O 
C C C tS O 



in in 

CM CM 



000»-»-*-«- WW 



O O O "O TJ "O T3 



0) T) T3 T3 T) 



"-'- v. O O O O «» 

o o o o o o ^ 

g g o o o o a; 

H. R o in CM o ^ 

CN 1- in CM T- CD ^ 

(A tA (A (A tA tA ^ 



Oj Q) 0) o 



o o o o 



o o o o 



OOOOCMCMinO 



o o 

cm" in" 

CA (A (A Q 

oj 0) E 

T3 T3 TJ ^ 

C C C O 

D D 3 Q 

O O O O 

o o o o 

° ° ° o 

o o o o 

o o o o 

O O O K 



g E 



E £ 



s 






Tn 


re 


1 


en 

c 

lA 
0) 




1 

c 


1 ^ 






























r 


U 


ra 








c 


v> 




f i 










S £ 




w 


CJ 


(/I 
























c 


















a. 
in 




> 

0) 


C3) 




£ 


B 


O) 




s k 



5* E « § 



3ro *; nj £ 

"o o *- Tt 

>- ^ aj - !^ 

£ JO o *- -S 

- £ o in 2 

£ o J3 ;^ = 



* 




n 


OJ 


f 


u 






^ 


re 






E 

0) 




o 


b 






in 




p 














3 

13 


o 

10 


c 


re 
re 


re 




-f= 


(- 




t 


t 


CO 

co' 

CD 


c 

3 


o 





V 


E 

3 



- o * " f Q 



E E 



CD 2" c 

i" S ^ 
in jn o 



3 ^ ^ 0) o ■ 

o o o E tl 
c c c ^ m 



3 3 3 g. c ; 

Q. Q. Q. O f; 



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 25 

1.2 All Returns: Adjusted Gross Income, Exemptions, and 

Tax Items, by Size of Adjusted Gross Income 31 

1.3 All Returns: Sources of Income and Adjustments, Deductions, 

and Tax Items, by Marital Status 35 

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

by Size of Adjusted Gross Income 37 

1.4CV Coefficient of Variation for All Returns: Sources of Income, 

Adjustments, and Tax Items, by Size of Adjusted Gross Income 48 

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

by Size of Adjusted Gross Income 59 

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

Items, by Size of Adjusted Gross Income 60 

1.7 Electronically Filed Returns: Sources of Income, Adjustments, 

Deductions, Credits, and Tax Items, by Size of Adjusted 

Gross Income 63 

1.8 Form 1040PC Returns: Sources of Income, Adjustments, 

Deductions, Credits, and Tax Items, by Size of Adjusted Gross Income 68 



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 73 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 78 



Lori Hentz and Kay Khuu were responsible for programming the Basic Tables. Review of specific tables was performed 
by Paul Arnsberger, Michael Parisi, and Barbara Marshall. 

23 



Section 3 Basic Tables 



Part 2--Exemptions and Itemized Deductions-Cont. 

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

by Size of Adjusted Gross Income 80 

2.4 All Returns: Exemptions by Type and Number of Exemptions 

by Marital Status 82 

Part 3 — Tax Computations 

3.1 Returns with Modified Taxable Income: Adjusted Gross Income, 

and Tax Items, by Type of Tax Computation, by Size of Adjusted Gross Income 83 

3.2 Returns with Total Income Tax: Total Income Tax as a 

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 85 

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

by Size of Adjusted Gross Income 89 

3.4 Returns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was 

Computed 95 

3.5 Returns with Modified Taxable Income: Tax Generated, by Rate 

and by Size of Adjusted Gross Income 96 

3.6 Returns with Modified Taxable Income: Taxable Income and Tax, 

by Each Rate at Which Tax Was Computed and by Marital 

Status 97 



24 



Basic Tables 



25 



0) 

E 
o 

o 

c 

I/) 

(A 
O 

•D 
0) 

*•» 
U) 

p 

< 



0) 

N 

(35 

■o 



3 
U 

u 

< 

■D 
C 

re 

0) ^ 
N I 

OT « 

>. o 

•° I 

tn I 



a> 



re 



c " 
re J 

if 

O -2 

" I 
■o § 

Hi -a 

**; oj 

0) £ 



d) 0) 









1 « 






o 


g 


FT f^ 










CO 


^ 


■^ 


in 


^ 


CO 


CO 






CO 


o> 


o 


o 




O 


cn 


fN 


tn 


V 


CO 


CD 


CO 










U o 


ST 




o 


Wi 




o 


o 


o 


o 


o 


O 


o 


CD 


o 


o 


o 


O 


o 


o 


o 








CO 


in 


fN 




o 


o> 


o 


CO 


CN in 






„ 


0) ■.- 






o 


















































1- 


CN 












W 


J 


a o 






" 
































































g 


T3 








































































at 


1 












































































































































W 


0) 








00 






•V 






T 


■V 


CN 






fN 




■^ 






CO 


CN 


CM 


r^ 


CN 








'T 


n 




in 


CD 


CD 


in 1- 




3 


o 








<• 






■^ 


(N 




'J- 


O) 


CD 










fM 


CO 




OJ 


CO 


CO 


CO 


in 








in 


h*. 




in 


CO 


Oi 


in o 




-a 


♦^ 






^ 


r- 




CO 


CN 


CO 


T 


CO 


a> 






CO 




t^l 


o 




CO 


O) 


OO 


cn 


r^ 








cn 


CO 


in 


CN 


c:> 


O 


CO O) 




< 


o 


g 

E 
< 






ev 


h-" 


<b" 


O) 


CD" 


o" 


CN 


o" 


t-^ 


oO' 


fN 


oi 


co" 




in" 


a 


co" 


Ifi 


V 






t^ 


co' 


fN 


CO" 


o" 




cn' 




o" 


cd" Tf" 








§ 




00 


r) 


■V 


(N 


CM 




a> 


in 


CD 




CO 




CD 




CO 




CO 


f^ 


in 




CN 


<o 


o 




CN 


o 


1^ 


CJ> 


o> 


CO ■"! 










00 


o 


■^ 


CO 


=0 


in 


o 


n 


CN 


cn 


O) 


^ 


in 




CM 


(-^ 


■T 


CO 


CD 


r* 




r^ 


^ 


CD 


^ 


o> 


CD 


CO 


o> 


CO 


rj CO 












« 


■^' 








CN 


^" 


^" 




fN 


■V" 


CD" 


in 


ai 


OJ" 


co" 


tT" 


r^" 


C3> 


co" 


■v" 


h-" 


r~" 


■v" 


in" 




o" 


o" 




eo' 


in co' 


\fl 










<D 




























fN 


(N 


CM 


CN 


CN 


CO 


CO 


CO 


o 


o 


CN 


o 




tT 


CO 




a> ^- 


c 












^ 












































CN 


CN 


■^ 


TT 


r- 


CO 


CO 


CN 




5 
at 












M 






































































































































03 










































































1- 




c 

0) 

u 


s 

o 


£ 




O 

a 
c 


s 


o 


- 


O 


CO 

o 


- 


cn 
o 


o 

CN 


o 

fN 


o 

fN 


O 
fN 


r- 


CJ) 


r>i 


O 
fN 


cn 


O 
fN 


CN 


(N 
CM 


CN 
CN 


fN 
fsi 


1^ 
o 


(D 
CO 


'q- 


o 


CD 
CO 


(D 


fN 
CO 


cn 
o 


CN T- 

o o 














(£ 


(O 








CD 




CO 


o> 


CO 


CO 


CD 


in 


CO 


CN 


■<»■ 


CO 


CO 




CD 




CD 


CO 


h~ 


r^ 






o 






o h- 








l/> 






•A 


r- 


■^ 




^ 




O) 


CN 


in 




CO 


O 


cn 


fN 


■V 






in 




CD 


C) 




in 


co 






in 






o 


•<T 0> 






<D 


E 






Oi 


•^ 


o 




O) 


CD 


CO 


CD 


CD 




■^ 


h- 




CO 


CT. 


in 


S 








fN 


cn 


fN 


CO 


fN 




o 


CO 


CD 


CD 


o ■.- 






£1 

e 


3 


g 






r^" 


in" 


(N 


o" 


co' 


cn' 


(N 


co" 


1^' 


^" 


CO 




in' 


o" 


co" 


CN 


co" 


ai 


h-' 


■«r" 


fN 


to" 


CD' 


oi 




oo' 


in" 


h~" 


in" 


T-' f-^ 






aJ 




fO 




in 




-<!■ 


O 




O 


CO 


f»J 


CO 


(N 


co 


CO 


CO 


in 


CO 


CD 


a> 


fN 


s 


CO 


n 


in 


CO 


00 


CD 


CO 


o 


^ 


TJ- CO 






D 








r- 




in 


o> 




r- 


Oi 


CO 


h- 


h- 


r- 


r- 


■* 


CD_ 


r~- 




CD 




t^ 


a> 


cn 


fN 


"^ 


fN 


cn 


r--_ 


CJ> 


CO 










z 


O 






U) 












































cn 


h-* 


CN 


CO 




co' 


CN 
















00 










































































in 


o 


PI 




(O 


O) 


^ 


(N 


in 




1-^ 


co 


CO 


f^ 


in 




r- 


O) 


CO 


CD 




CO 




^ 


in 


CD 




o 


CO 












2 re 






3 


CO 


o 


o> 


h- 


Oi 


O) 


(N 


O) 




o 


o 


o 


o> 


o 




o> 


O) 


CO 


O 


o> 






CO 


CD 


■^ 


CO 




CO 




a> T 












o 


CD 


^. 


T 


V 


V 


in 


^ 




in 


in 


in 


•V 


in 




TT 


^ 


■^ 


in 


■T 


Jj 


^ 


^ 


r^ 


r^ 


CO 


5 


O 




in CO 








S 






■t" 






CN 


tn 


't 


in 


co' 


r-' 


CO 


oi 


o 




fN 


co" 


■fl-" 


in" 


CO 


r*" 


co" 


oi 


fN 


f^" 


'j" 


V 


o 


in 




fN 


in r-* 








O o 






tn 


If) 










































CN 


fN 


CO 


■^ 


CO 


CO 


CO 


o> 


r^ CO 








^ i 
































































fN 


CD CO 








































































CN 








































































./) 


y 








































































9 




1 I 

O O 








































































U) 


^ 




o 
o 


g 


s 


o 


O 


CO 

O 


o 


in 
o 


in 
o 


CO 

O 


o 


CO 

o 


CO 

o 


O) 

o 


O) 
O 


O) 

o 


o 


o 


^ 


CN 


^ 


^ 


in 


in 


CO 


;: 


CO 
CJ> 


Oi 


fN 

o 


O 
CD 


CD o> 
fN ■"» 




10 




^~o 






o 
















































■^ 


■^ 














"5" 
< 


E 

s 

c 






















































































































































o 


CO 


(N 


T 


^ 


(O 


CO 


CO 


^ 


CO 


r- 


CJ) 


^ 


CO 


in 


Oi 


CN 


CO 


CD 


fN 


CN 


CD 


cn 


CD 


fN 


o 


cn 


2 


cn 


O 


T- O 














in 


<o 




o 




^ 


(^ 


ro 


TT 




CO 


O) 








r- 


O) 




in 


CO 


O 


CO 


cn 


CO 


CD 


in 


■<T 


O) 


CO 


TT fN 


ifl 






*; 






m 


T 


5 


CD 


O) 


CO 


o 


O) 


0) 


K 




o 


h- 


^ 


CO 


CO 


CO 


5 


o 


O) 


■^ 


O) 


^ 


eo 


CN 


in 


■■T 




o 




r- !^ 


c 






c 

i 

< 






O) 


(N 


in 


CD" 


in" 


■^' 




oo' 


CD' 


co' 


cn" 


^' 


CO 


T 


cn 


oi 




CN 


in' 


fsi 


o 


fN 


•v" 


in 


co" 


CO 


o 




fN 


^' 


m' cn" 


3 






S 




(* 


(N 


■^ 


O 


o 


CO 


CO 


r^ 


in 


CN 




in 


in 




OJ 


CD 


CO 


CM 


CD 


CO 


o> 


fN 


ai 


fN 


1^ 


o 


r- 


CO 


r- 


o 


CD CO 












TT 


in 


cn 




(O 




CO 


■w 


CM 


o 


in 


CN 


r- 


fN 


CO 


O 


cn 


CJ> 






CM 


o 


fN 


n 




CN 


CD 


co 


CD 


CO O) 












01 






t" 


CO 


o" 


co" 


CD" 


o> 


cm" 


in" 


co" 


co' 


CN 


■^' 


■^" 


in" 


f^' 


o> 




o>' 




■^' 




CO 


CO 


CN 


O 




co" 


in CD 












CM 


in 
















CM 


CN 


fs 


fN 


CO 


CO 


CO 


CO 


CO 


CO 


'J 


CO 


^ 






fN 


o 




s 






a> h- 


< 
























































CN 




^ 


^ 


h- 




fN 








0) 


s 






o 


CO 


(O 


o 


O) 


(D 


CD 


CO 


CO 


CO 


CD 


CO 


^ 


in 


^ 


fN 




CM 






O) 


cn 


-* 




OO 


cn 


■^ 


in 


in 










s 


Q 


S 




o 


o 


CM 


(N 


(N 


CN 


CN 


CN 


(N 


fN 


fN 


fM 


CM 


fN 


(N 


fN 


c\ 


fN 


CN 


CN 






CO 


CD 


o 


r- 


O 


CO 


CN 


O 


o o 






o 








o 


































































a. 


"o 
















































































« 


■^ 


r-. 


(N 


o 


CO 


(J> 


O 










CO 


in 


CN 




■^ 






CN 






o 


■<r 




<D 


CO 


CN 


CTi 


■<T 


O) CO 








(/) 






a 


•^ 


O 


CN 


h- 


in 


CN 


CO 




S 




In 




o 


S 




o 






in 




£ 




in 




■V 


^ 


o 




a 


in -» 






0) 








in 


r-- 


O 




co 


CO 


CO 


CO 




in 




o> 


<D 


■^ 




•^ 










in 


CO 






CD 


CM 


in 


*- fN 






E 


3 






s 




CO 




r^' 


1^' 




to' 


in 


co" 


O 


co" 


oi 


in" 




r^" 


o' 


(D" 


■^" 


CD 


<3>" 


(N 


co' 


o 


■<t' 


co' 


to 


co' 


o' 


cd' 


r-' T^' 












in 


<D 




f^ 


CO 


CN 


CO 


O) 


CD 


■<t 


o 


CO 


Ti 


CO 


"^ 


CN 


T 


CN 


CO 






in 


O} 


fN 


O 


a> 


CO 




^ 


TT CD 






3 








(C 


a> 


in 




(N 


O} 


a> 


O) 


O) 


o> 


a> 


o 


CO 


CO 


r- 


in 


■^ 


^ 


■^ 


CO 






in 


in 


CO 


O 


r^ 


cn 


CO 


f- 








z 


"o 






M 




CN 


CO 


eo' 


CN 


fN 


cm" 


(N 


fN 


fN 


co" 


(N 


fN 


cn" 


fN 


CN 


CN 


CN 


CN 


(N 


fN 


CI. 


r-" 


fN 


ai 


'- 


co' 


<N 
















0) 


































































0) 


E 






E 
o 

u 

c 




































































o 

c 






8! 


































































3 
1 


9 






2 
o 




E 




















































o 


8 § 


8 




u 










o 














































O 


o 


o 


o 


o 


o 






o 


T3 






3 




U 










































g 




O 


o 


o 


o 


8 

fN 


8" 

in 






ro 


V 








c 




O 


o 


O 


o 


o 


o 


O 




























O 


o 


o 


1 






TJ 


S 












o 
o 


o 
o 


O 
O 


o 
o 


o 
o 


o 
o 


O 
O 


g 


o 


^ 


fN 


co" 


TJ-' 


in 


co" 


r^ 


co' 


ai 


o" 


in 


o" 


o" 


o" 


in" 


- s 




c 


3 






5 




i 




o' 




















fN 


CN 


CO 


^ 


in 


f-^ 




Vt 


V* 


t/» o 




« 


■o* 










(N' 


co' 


•^" 


in' 


CD 


1-*' 


co" 


O) 




w 


tA 


*/* 


*A 


bO 


tA 


M 


V* 


<A 


*)<» 


fA 


(A 


M 


bf* 


Vt 


V* 






£ E 




4) 


(D 






*- 














M 


w 


V* 


trt 


w 


































s 


5 




N 








O 




CT 






















s 


D 


Q) 


0) 


01 


HI 


0) 


H) 


i> 


0) 


0) 


0) 


0) 


O) 


(U 


0) 


TJ 


TJ 


1 5 




m 


"B 






K 




TJ 




V 


V 


<u 


•u 


0) 


5) 


V 


oi 


0) 


T3 


TJ 


T> 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


C 


C 












t>» 


TJ 


TJ 


T) 


X) 


TJ 


TJ 


TJ 


TJ 


■o 


C 


C 


c 


C 


c 


C 


c 


c 


c 


C 


C 


C 


C 


c 




c 


3 




3 O 
















c 


c 


C 


c 


c 


c 


c 


c 


c 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 




g 


o ° 












W) 




1/1 


a> 


3 


3 


3 


3 


3 


3 


3 


3 


3 


Q 


Q 


o 


o 


Q 


O 


o 


o 


o 


Q 


o 


o 


o 


o 


o 


o 


















TJ 


O 


o 


o 


o 


o 


O 


o 


o 


o 






















































T3 


c 


o 


o 


o 


o 


o 


O 


o 


o 


o 


































o' 
o 


o" 
o 


O K 














5 


re 


3 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o* 


^" 


CN 


co" 


■^" 


in" 


CD" 


1^" 


oo" 


cn" 


o" 


in" 


o" 


o" 


d 


in 

















o 






<N 


CO 


■*" 


in" 


CD 


r-" 


CO 


cn 






















fN 


fN 


CO 


Tj- 


in 


r^ 




fN 


in 1- 














1- 


Z 


V* 


(A 


(A 


*/* 


y* 


«/» 


tA 


w 


V* 


w 


v» 


tA 


W 


v> 


t/» 


t/» 


*A 


*A 


t/* 


M 


w> 


*A 


V* 


*/* 


tA 


(A 


tA 


*A 


bO *A 



26 



Individual Returns 1992 



0) 

3 
C 
^^ 
C 

o 

O 

I 

0) 

E 
o 
u 

c 

M 
M 
O 

O 

■a 

0) 

M 

3 

< 



0) 

N 

V) 

■o 

0) 



3 

E 

3 
O 

u 

< 

c 
ni 

N I 

w % 

>. ° 



0) 






(0 f 



a i 

" I 

C n 

TJ § 

0) •" 

_ I" 

0) " 



2 









0) 


ni 










o 


<D 


CO 


CD 


■V 




CD 


o 




in 


CD 


■^ 


CN 


<y> 


CN 


o 


m 


TT 




O 




to 


a> 


CO 










^ 


^ CD 










w 






O) 


r- 


<N 


(O 




<J> 


CD 


in 


o 


r-~ 


O) 


CO 


■V 


■^ 


CO 


O 


CN 


















in 










t7> •- 








0) 


re 


O 




^ 














CN 


fN 




CO 


in 


CO 




h~ 


O) 


O 




CN 




r> 




5 


■V 


tn 


eo 


in 






m 


CD r- 








V 


E 






tn 


o 












































fN 


to" 


■*' 


h- 


CN 


^ 


oi 


in CD 








o 


o 
































































CO 


r- o 








< 


o 


2, 


































































•- r- 




5) 




O T3 










































































10 






r- 


s 


(N 


r^ 


F-- 


^, 


<D 


(D 


r- 


CO 


h^ 


CO 


^ 


in 


CO 


r^ 


O 


'<» 


^ 


^ 


^ 


CN 


r. 


O 


to 


CJ> 


'T 


^ 


to 


00 


O O) 








3 


o 


oT 




rt 


CO 


■<T 


■*J 


CN 


to 


^ 


CO 


CO 


■^ 


in 


CO 


<D 


CD 


CD 


r-. 


f^ 


r-^ 


r~. 


r^ 


f^ 


to 


o> 


o 


o 


CN 


in 


to 


CO 


CD CD 










- s 
































































(N 


CM CM 




TO 


"o 


■5" 
< 


O) 














































































































































0) 

E 


0) 
CD 






•ti 

E 






o 


e 


Oj 


CO 


■^ 


<D 


^^ 


r^ 


^ 


^ 


o 


o 


<J> 


^ 


^ 


^ 


o> 


CO 


CN 


oo 


f^ 


o> 


<o 


o 


o 


CN 


to 


CO 


o 


o 


•<T r- 




o 


0) 




n 


S" 




a 


in 


in 


CD 


r^ 


in 


in 


in 


in 


in 


in 


■V 


in 


in 


in 


^ 


^ 


n 


CO 


CO 


CO 


^ 


in 


CO 


CO 




o 


^ 


to 


a> Oi 




c 




re 


(J 


" 




fN 




















































*" 


CN 


CM 


CN 


CN CN 




5 
o 


1 


























































































































































1 




FT 




a 


s 


s 


N 


S 


^ 


-^ 


S 


^ 


^ 


^ 


CN 


CN 


CO 


CO 


CO 


■^ 


^ 


in 


in 


in 


CO 


in 


CJ) 


<N 


CM 


CD 


<D 


CM 


o> 


CN O 














1 


ti ui 


o 


o 


o 


o 


O 


o 


o 


o 


o 


o 


o 


o 


o 


O 


CO 


CO 


Oi 


(J) 


OJ 


O 


■V 


o 


in o 


















in 


CO 




in 




CO 


(N 


r^ 


■V 


o 






CO 


f^ 


CO 


rr 


h- 




~ 


~ 


~ 


CN 


CO 


tn 


CN 


CN 


CN 




CO 




*- CM 


















CD 


OJ 


(N 


OJ 


o 


CD 


O 


1^ 


CO 


r^ 


CO 


CO 


r^ 


o 


r- 


CO 


CO 


CD 








^ 


to 


o 


CN 


CO 


o> 


CO 


^ 


o 


CN CO 










'c 








r- 


o 


T 


o 


CO 


O) 






o 


tn 


in 


CM 


CO 


r~- 


in 


o 


CO 


O 








in 


r- 


o 


CD 


h* 


^ 


o> 


CM 


^ 


CO •- 










3 




£■ 




m 


(O 


^" 


(N 


ifi 


CD' 


f^" 


in* 


f^' 


CO 


h-' 




co" 




■^' 


r-" 


CO 


a> 


v' 


en 


h-' 




^' 


CN 


o" 




in 


CN 


tn 


CO" 


ai oi 
















rt 


r^ 




(D 


CO 


CD 


■>» 


o 


n 


CD 


a> 




in 


in 


o 


eo 






to 


O 


CD 


CN 




CO 


CO 


CN 


in 


in 


•^ 


in 


r- CO 


















r 














<N 


CO 




<o 




o> 


CN 


■«f 


in 


T^ 


o 




^ 


■^ 




to 


^ 


r- 


CD 


TT 


in 


Tr_ 


o 


"^ -w 










< 










































CN 


CN 


(N 


CN 


CM 


CD 


CO 


co 


CO 


s 


in 


r^' 

CD 


CN 

in 


V 1^' 

CN T 


c 







en 




1 






o 


e 


R f^ 


N 


cr 


7 


s 








OJ 


CM 


CO 


CO 


CO 


•^ 


^ 


in 


in 


in 


CO 


in 


O) 


CM 


CN 


CO 


00 




OJ 


CM O) 


1 






c 
m 

c3 


o 


i/T 




o 
c 


\J. 


"^ 


Ci i-i i-i 


o 


o 


o 


o 


O 


o 


o 


o 


o 


o 


o 


o 


o 


o 


CO 


CO 


o> 


<3> 


CO 


o 


^ 


o 


in o) 


0) 






a 










































































£ 


























































~ 












~ 


~ 




ro 


T3 
0) 














5 


CO 


O 


o 


^ 


O 


in 


at 


o 




in 


CN 


CO 


CO 


CD 


CD 


^ 


f^ 


CN 




CO 


CO 




CO 


f^ 




r^ 


O) 






CO ■^ 




O 
















O) 


O) 




(N 






(O 


(D 


(O 


CN 


in 


CD 


O 


00 


CO 


N. 


CO 


CO 


O) 


a> 




in 


CO 


to 


■<3- 


CO 






CM -W 




£ 






c 








K 


(O 


in 


in 




O 


in 


o> 


o 


CO 


O) 


O 


o 


CD 




TJ 


CO 


o 


CN 


in 


to 








tn 


O 


f^. 








^ CO 




£ 






3 




^ 






(O 


to 




in 


CO 


<o 


co" 


r^" 


co' 






CN 




CN 


CO 


co" 


en" 


^" 


oi 


r*" 






f^" 


t^" 


CN 




co" 


to" 


in 


C3> to" 














OD 






CO 


CO 


(D 


^ 


o 


^ 


CD 






in 


in 


O 


to 






to 


o 


CO 


CN 




r- 


CN 


O 


1^ 


(D 


CO 




O CM 


















a 














CM 


CO 








O) 


CNi 


■^ 


in 




o 




V 


^ 


f~- 


CO 


■^ 




CD 


CO 


Tf 




r^ 


CO CN 








< 








■« 


































cm' 


CN 


CN 


(N 


cn' 


CD 


co' 


co" 


CO 


to" 




r^" 




V h-' 




E 






























































■^ 


'J 


to 


in 


CO 


in 


(N "T 




o 
u 

c 














<n 


OJ 


in 


CO 


CO 


■V 


r- 






n 


CO 


T" 


t^ 


CD 


t^ 


o 


o 


CO 


in 


r* 




CO 


in 


^ 


CD 


CO 


CD 


■^ 


CO 


a> 


^ o 


















m 


rj 




(D 


CO 


CN 


O) 


S 


in 


r- 


CO 




CN 


CN 


CN 






in 


CO 


in 


a 




o 






CN 


T 


CN 


o> 


CD 


O CM 








0) 




E 






n 


O) 


'J 


in 


C7> 


CD 


CO 


(N 


CD 


CO 


^ 






CO 


CO 


in 


CD 


1^ 


CD 




CN 


CD 


tN 


to 


a> 




in 


CO 


r^ 


o> 


O) ^ 








E 




to" 




00 


cm" 


■t' 




o 


CO 


CN 


CN 


co" 


CD 


Tt" 


CO 




iri 


G> 


od 


CM 


CO 


ai 


h-' 




CN 


oo" 


CO" 


to 


in 


in' 




CO 


^ 


O (^' 








o 


3 






o 




in 




^ 


O 




O 


CO 


(N 


CO 


<N 


CO 


CO 


t-- 


in 


CO 


CD 


o> 


CN 




CO 


^ 


in 


to 


r- 


to 


CO 


O 


^ 


^ CD 








u 




V 






K 




in 


o> 


r- 


rw 


5 


CO 


r- 


r- 


r- 


f^ 


■^ 


CD 






CD 


r^ 


r- 


O) 




O) 


CN 


T 


CN 


C7> 


f^ 


o> 


CO 


r- 










z 










s 












































oi 


h- 


CN 


CO 


^ 


co' 


(N 










<u 














































































ra 




2 


_ 




o 




s 


N 


kT" 


fTT 


e 


1- 


T- 


T- 


CM 


CO 


CO 


CO 


^ 


^ 


in 


CO 


<o 


r^ 


to 


CO 


OO 


CN 


in 


CO 


CO 


•^ 


CO 


co 


in r^ 








a 


o 


<N 




o 




li v^ u- 


o 


o 


o 


o 


o 


o 


O 


O 


o 


o 


o 


o 


o 


o 


O 


'J 


in 






o 


o 




r^ 


CO CD 








o 






o 




~ 
















































CN 












0) 














rt 






r-- 


in 


n 


(N 


^ 


CO 


CN 




CD 


CO 


CO 


in 


Ol 


r^ 


T 


(71 


<N 


CO 


in 




~ 


CD 




CO 




CM 


CO 


o> *- 




1 














<n 




(D 


o 




O 


in 


CO 


in 




CN 


CD 


CO 


o 


in 


CO 


en 


CD 


in 


r- 


^ 


CJ) 


CM 




CN 




O 








in CO 








C 








^ 




(D 




O) 


in 


to 


CO 


'» 






CO 


T 


en 


en 


-<»■ 




CJ) 


h- 


CO 






o 




CM 




O 




in 


5 


■^ r^ 








2 








K 




O 


<o" 


rsi 




O) 


O 




CTl 


in 


CN 


in' 


co' 




^ 


CO 


O 


r- 


CO 


o 


o" 


co" 


(N 


cm' 




CJ>' 


o 


■V 


co' 


■.-' co' 




c 






o 








U3 




O) 


O) 


rsi 


CO 


CO 






O 


■^ 


CD 


O) 


O) 




CN 


o 


CO 


co 


Oi 






o 


CD 


r- 


CN 


in 


CM 


tT 


^ 


1- to 










E 








<n 






fO 


in 


CO 


O) 


CO 






CD 




CO 


CN 




in 


in 


CD 


CO 


CO 


o 


in 




CO 


CD 




r^ 


^ 


CO 


o 


CO CD 




V 






< 








3 
















CN 


CO 


^' 


CD 


CO 


CO 


a> 


o 




CO 


in 


h^' 


co" 


ai 


in' 


to 


CO 




in 


r^' 


o 


CD" 


-w o> 




-O 


























































CN 






O) 


T 


CO 


CO 


CO tn 




m 














fO 
















































<N 




^ 


CN 


CN 








*~ 














(N 










































































in 




tN 


(D 


s 


h- 


in 


h* 




CN 


s 


CD 




a> 


CD 


~ 




CO 




h- 




CO 


h- 


T- 


CO 




CM 


CN 




o 


CO CO 

in in 


















^ 






O 


V 


o> 


r*. 


m 


CO 


CO 


CM 




CD 






in 




in 


^ 




r^ 


(N 


m 




to 


r^ 




CD 








E 




I/) 

E 










^ 


in 


O) 


o 


O) 




to 


CD 


■<T 


CD 




5 


in 












CN 


5 


eo 


o> 


CM 




CO 


CO 




(N 


O) r- 








•fe 


O 




(N 




">T 


o 


o 






cm" 


(O 


in 


V 


CO' 




in 


co" 


co" 




co" 


o> 


K 


•^' 


CN 


r-' 


m 


ai 




CO 




h-' 


in 


o' ^*■" 








o 


3 






O 




in 




■^ 


o 




o 


CO 


(N 


CO 


CN 


CO 


CO 


r^ 


in 


CD 


CO 


Oi 


CN 


CO 


CO 


tT 


in 


CO 


CO 


CO 


CO 


O 


■q- 


■n- (0 








3 




J 






h- 




in 


5 


1^ 




CJ) 


CO 


r^ 




r^ 


h^ 


^ 


CD 


r^ 


r^ 


<o 


r-. 


r- 


O'. 


«> 


o> 


(N 


tr 


CM 


o> 




CJ) 


CO 


1^ 










z 










UJ 

00 












































oi 


r^' 


CN 


to 


^ 


CO 


CM 


















0) 


































































a> 


0) 










































































S 


E 








c 

VI 






























































Q 




■a 
Si 


o 










E 




















































o 


O 

o 


8 


g 




ro 










M 




o 




























o 


o 


o 


o 




o 


o 


o 


o 




o 


o 


o 


o 


O 














o 




o 






















g 






o 


o 


o 


o 


g 


o 


o 


O 


o 




o 


o 


o 


vt 


w 






3 


lA 








il 




c 




o 


o 


o 


















o 


o 


o 


o 


o 


o 


o 


o 




o 


o 


8 






E 

3 


O 








o 

10 




s 




o 
o 


8 


8 


o 


o 


o 


o 


o 


O 


- 


CN 


co' 


■^ 


in 


CD 


r- 


to 


o> 


s 


s 


s 


o 


s 


tn 


^ o 




o 














o 




rsi 


CO 


n 


in 


co' 




to' 


(3) 




tA 


*^ 


trt 


»/» 


v» 


*/* 


</» 


*/» 


w 


w 


tA 


tA 


w> 


*A 


tA 


v» 






» E 






"S 








U 




l: 




«/» 


tA 


t/* 


M 


*/* 


*A 


w* 




vt 


































t 


z 




ffl 


^ 










Oi 






















a> 


o 


O 


S 


V 


OJ 


o 


«> 


s 


V 


V 


OJ 


a> 


V 


oi 


a 


TJ 


■o 


1 o 






lA 
















<u 


0) 


0) 


i> 


<u 


(0 


0) 


0) 


v 


X) 


T3 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


T) 


TJ 


T3 


■o 


c 








3 








f 








TJ 


T3 


T3 


•a 


T3 


T) 


T3 


TJ 


TJ 


c 


C 


C 


C 


C 


C 


C 


C 


C 


c 


C 


C 


c 


a 


c 


c 


3 


3 






P9 


■cT 










3 


C 
3 


C 
3 


C 


c 

3 


C 
3 


C 
3 


c 

3 


3 


3 


3 


3 


3 

o 


3 

o 


3 
O 


3 

o 


3 
O 


3 

o 


3 

o 


3 

o 


3 
O 


3 
O 


3 

o 


o 


O 


o 


O 

o 


o 

o 
















"S 




■a" 

1 


T) 


O 


o 


o 


o 


o 








§ 






o 


o 


o 


o 


o 


8 


o 


o 


o 


o 


o 


o 


8 

O 


o 


o 


o 


o o 




(7) 


o 








s 


i 


C 
3 


o 
o 


o 
o 


o 
o 


o 
o 


o 
o 


o 


o 


s 


O 


° 


o 

(N 


o 
co" 


o 


o 
en 


o 

CO 


o 

to" 


o 
ai 


o 
o 


o 
<n" 


o 
o" 


o 
o" 


o 
in" 


8 




o ° 














(0 


o 






fN 


CO 


"V" 


in' 


CD 




CO 


a> 






















CN 


CN 


CO 


-O' 


in 


h- 






















h- 


*A 


«/> 


•/» 


*» 


*«» 


w 


lA 


W4 


M 


v> 


M 


tA 


tA 


y* 


V* 


V* 


M 


M 


M 


v» 


4/) 


tf) 


vt 


v» 


V* 


tA 


M 


M 


V* *A 



Basic Tables 



27 



■o 

0) 



c 
o 
o 

I 

d> 

E 
o 
u 

c 

(A 
(0 
O 

O 

■o 
a> 

(A 

3 

■^ 
< 



0) 

"to 

■o 
a 



3 

E 

3 
U 

o 

< 



0) 




N 


m 






(0 


T3 


>. 


O 



M Si 



0) 



X 



■o 
c 
n 

0) 



o 
u 

c 

TJ 
0) 

u 

0) 
0) 
(O 



0) £ 

« - 









1 s 

O O 


O) 






g 


s 


o 


O 


CN 
O 


CO 

o 


o 


o 


^ 


in 


O 
CM 


in 

CM 


o 
to 


to 


CO 


o 
in 


OO 

in 


CO 


CD 


to 

CO 


O) 


in 


in 


CO 


CO 

in 


to 
in 


uS 


in 


CM 

(M 


o> 


o 
o 


tn 






^ 


0) <•- 


(N 


















































CN 


CO 


T 


CD 




eo 


OJ 


OJ 


o 


at 




</> 


o 


a o 




































































*■ 




















































































o 


(1) 

T3 












































































TJ 
0) 






















































































































































U) 


ll> 












o 


o 




r- 




in 


p* 


-* 


in 


CD 




CO 


to 


O) 




CO 




CO 


■v 


in 


eo 


a> 


CM 


CD 


CO 


CO 


^ 


o 


^ 


in 


00 




3 


E 
o 












O) 


^ 


(D 


r^ 


CN 




r^ 




f» 


O 




CO 






^ 


f^ 




■<I 


a> 


CO 




o 


CD 


to 




CO 


o 


o 


in 


in 


to 




■o" 










h- 


o> 


CO 


O 


CO 




in 


^ 


in 


in 


^ 




o> 


o 


^ 




co 




•V 




r* 


•V 


r^ 


to 


O 


CD 


CO 


CO 


OJ 


CM 




•V 




< 


3 

o 

E 

< 


___^ 






r-" 


(D 


to 


cn" 


co' 


co' 


co" 


'CT 


OJ 


■^" 


■^'" 


CO 


^" 


r-' 


^" 


■^ 


Q 


in" 


r--" 


eo" 


in 


o> 


,- 


in 


to' 


(^ 


CD" 


co" 


co" 


iri 


d 


m" 






c 


S" 






en 


^ 


r^ 


o 




o 


in 


CN 


-* 


CM 




o 


O) 






CN 




CO 


CO 


CO 


to 


CM 


to 


o 


CM 


CM 


O 


U) 


OO 




CM 


00 








(N 






o 


^ 


1^ 


to 




CN 


CO 


O) 


CO 


CO 


CM 


CO 




■^ 


CM 


CD 




CD 


CO 


CM 


Oi 


T 


o 


in 


"T 


O 


^ 


CO 


f^ 


o 


OJ 


00 














^ 






co' 


(O 


O 


Tf 


in 


co" 


CO 


o' 


in" 


in 


r^" 




iri 


fsi 


cm' 


to 




co' 


to 




CO 


co' 


CJ> 


O)' 


r^' 


iri 




p- 


CO 


in 


























fN 


CO 


^^ 


r^ 


CO 


o 


CM 


in 


(^ 


o 


CO 


to 


o 


CO 


■^ 


in 


r^ 




GO 


CM 


OJ 






CO 


CD 


c 














































CM 


CM 


CM 


CO 


CO 


in 


i^ 




«^. 


CM 


<o 


OJ 


CM 


CO 


«» 


^ 


"5 




























































■^ 


'" 


CM 


cm" 


CM* 


co' 


co' 


to' 


» 


1) 

s 

1— 




0) 


5 








s 


<D 


f^ 


in 


^ 


■<T 


CO 


CO 


CO 


■<T 


■<T 




o 






o 






n 


in 


eo 


•V 


o 




in 




r- 


OJ 


CO 


OJ 


o 


o 






y 


o 








O 




(N 


CO 


^ 


in 


b- 


a> 




CO 


in 


h- 


o> 




CO 


iri 


P^ 


oi 




fO 


■^ 


CO 


r- 


r--; 




in 


CO 


OJ 


OJ 


o 


d 






a. 




(N 


































CM 


CM 


CN 


CM 


fN 


CO 


to 


"W 


in 


CD 


^. 


O) 


OJ 


OJ 


OJ 


OJ 


o 


o 






o 






















































































(D 




<D 


(O 


o 


K 


o 


CO 


CN 


in 




CO 


^ 


to 


o 


CO 


^- 




r^ 


CO 


^ 


r- 


■<T 


o 


■V 






CM 


CO 


CM 


o 


(0 
















r^ 


^ 


CO 


CD 




o 


CO 


00 


o 


CO 


O) 


CM 


in 


o> 




CM 


r^ 


■n- 


o 


o> 


^ 


O) 


CO 




OJ 


in 


CM 


to 


CO 


r^ 


r- 


"» 








c 








^ 


O 


r^ 


<o 


CO 


r- 


CO 


O) 




in 


CM 


^ 


(N 




r-* 


CO 


o 


o> 




CO 


fO 


in 


•*T 


r- 


in 


to 


o 


to 


CM 


CM 


^ 


(n 






J3 


3 








h-' 


in" 


r^' 


co' 


r-" 


O) 


(N 


in 


co"" 


r-" 


CD" 


r-" 


co"^ 


^' 


cm" 


in 


CJj" 


eo" 


co" 


d 


co" 




CO 


r^ 


oj" 


f- 


co" 


d" 


to" 


P^" 


^ 








E 










in 


(D 


o 




CN 


CO 


CD 


OJ 


Ul 


CO 


CD 


in 


CO 


CD 


1^ 


CO 


CO 


to 


in 


CO 


CO 


CO 


CM 


o 


r^ 


CD 


f^ 




in 


CM 


<n 






o 








in 


n 


CN 


ro 


CO 


CD 


CO 


o 


CO 


in 


o 


f^ 


in 


CM 


O) 


I^ 


in 


^ 


CO 


fN 


in 


OJ 


CN 


CM 


OJ 


OJ 


p* 


in 


CO 


P^ 


1^ 






z 


o 














(N 


(N 


co" 


V 


co" 


CO 


CJ>" 


"~ 


co" 


^' 


to" 


co" 


O) 


CM 


to" 

CM 


in 

tN 


1^" 

CM 


s 


co" 

CO 


in 


CO 

in 


r-" 
CD 


CO 


cm" 

CO 


in' 

CO 


s 


s 


to" 

CO 


00 








8)"^ 








o 


CO 


(N 


^ 


fN 


in 


h* 


fN 


■^ 


in 


CO 




CD 


1^ 


O 


CO 


o> 




CO 


CM 


CO 


<M 


CO 


in 


■^ 


CO 


o 


CD 




o 


CM 


m 














CO 


o 


o 


o> 


CO 


CO 


(N 


(N 




o 


o 


S 


■^ 




to 


CO 


CM 


r^ 








in 


in 


CO 


cn 


■^ 




in 




CM 


1^ 


^ 








n m 


in 

fN 






o 


<D 




in 


o 


in 


O 


in 


o 


in 


o 


•^ 


a> 


•V 


CO 


<N 


f^ 




to 


O 


■w 


to 


o 


CN 


OJ 


CD 


o> 


in 


to 




CD 


a» 








1 o 






^ 




^ 


^" 


(N 


<n' 


CO 


co" 


T 


n" 


irj" 


in" 


in 


to" 


to' 


h-' 


1^" 


co" 


co" 


<J> 


o>" 


r-' 


CO 


to 


to' 


CO 


m" 


eo" 


d 


^ 


cm' 


^ 














If) 


















































CN 


CM 


CM 


CO 


CO 


CO 


to 








< s 
























































































































































in 
o 


5 

■a 


1 2 










































































en 


i/> 








X 


s 


(N 


TT 


r~- 


o 


in 


o 


<D 


CO 




CO 


r~«. 


h- 


to 


in 


(O 


r-- 


CO 


<Ji 


o 


OO 


in 




o 


TJ 


p- 




to 


CN 


O 


<D 




T3 


w 


y S 


^ 






O 


O 


o 






rj 


CM 


CO 


■^ 


*«■ 


in 


to 


h- 


CO 


CJ) 


o 




CM 


^ 


Ol 


in 


r- 


CO 


r^ 


CD 


CD 




in 


O 


eb 




s 


V 


o — 


CM 










































'- 








(N 


CO 


^ 


to 


p^ 


CO 


OJ 


OJ 


O 


Oi 




3 


1) 

E 


Q. O 










































































■5" 
< 


o 
o 

c 
































































































































































<o 


(N 


<D 


CM 


(D 


CO 


^ 


in 


C3> 


<D 


■^ 


CD 


■^ 


a> 


co 


o 


CO 


T 


f^ 


cn 


in 


CO 


CM 


in 


in 


^ 


CO 


p- 


p^ 


OO 


CO 


o 
















(O 






CO 


r- 


•^ 


^ 


CO 


CD 


CO 


CO 


O) 




CM 


o 


o 




I^ 


o 


o 


O) 


O) 


OO 


^ 


OJ 


■^ 


1^ 


h- 


in 


OJ 




lO 


w 
















CO 


■^ 


CO 




CN 


CN 




CO 


O 




CO 


^ 


to 


CO 










m 


■^ 


o> 


CO 




to 




CM 


fO 


in 


CM 


O 


lO 


c 






c 

3 

o 
E 
< 








cm" 


in 


CN 


CO 


CO 


^ 


CO 


o" 


CO 




in" 




co" 


iTi 


in" 


cm" 


in 


o" 


co" 


co' 


CD 


d 


CD 


in 


CO 


O) 


d 


tN 


(D 


cm" 


cm" 


tjj" 


3 






in" 






OJ 


^ 


in 


in 


^ 


r- 


in 




CO 


in 


o 


CD 


r- 


o 


o> 


CO 


o 


r- 


in 


TT 


to 


to 


CO 


CD 


to 


CO 




■V 


■^ 




in 


(M 


aJ 






Ci 






n 


in 


n 


in 


O) 


o 


T 


O) 


<- 


■^. 


r- 


a> 


CD 


Ui 


fN 


<o 


CO 


CN 


o 


CM 


■^ 


in 


^- 


CM 


CO 


to 


CM 


CD 


CM 


CO 


in 


*- 


















(D 


t" 


t" 


CO 


^" 


CO 


CD 




0>" 




O 


•v 


CD" 


n" 


CM 


fN 


•^ 


fO' 


■^' 


CO 


CD 


in 


oo' 


o 




OJ 


CO 


CO 


d 


(J» 














in 








CN 


CO 


in 


f^ 


C7> 


CN 


■«T 






■V 


r- 




in 


CJ> 


CO 


r-. 




CN 


CO 


CD 


CD 


to 


CM 


CO 


O 


o 


CO 


CM 


< 






































CN 


CM 


CM 


to 


CO 


CO 


■«s- 


M- 


in 


r- 


CD 


CO 


P- 


CM 


to 
cm' 


CO 


co" 


in 

CO* 


CD 

to" 








0) 


B 








CO 


CO 


CM 


o 


r- 


CN 


CO 


IT) 




r* 


CO 




fN 


to 


CO 


o 




CO 


^ 


fN 




in 


CM 


o 


o 


CO 


CO 


to 


O 




CM 


o 






o 


o 


rT 






o 


(N 


in 


CO 


o 


CO 


in 


CO 




CO 


(D 


CO 




CO 


ID 


CO 


o 


CN 


•<T 


to 


CO 


to 


to 


■^ 


CM 


CN 


in 


00 


O) 


OI 


OJ 


6 






0) 


^ 


G. 






















CM 


CM 


CN 


CM 


CO 


CO 


CO 


fO 


T 


^ 


TT 


TT 


TJ 


in 


CD 


i~- 


CO 


CJJ 


a> 


O) 


O) 


o> 


O) 


o 






Q- 


o 






















































































■^ 


r- 


O) 


Oi 


CO 


ir> 


in 


CJ) 


O) 


CO 


•«■ 


fN 


r^ 


o> 


O) 


CO 


CM 




CO 


CO 


■^ 


CO 




h- 


to 




CO 


CM 


p* 


to 


o> 


w 
















■V 


o 


(N 


O) 


in 


CO 






O) 


O) 


•T 


CO 


to 


o 


o 






in 


O 


O 


CO 


O) 


•< 


co 


CO 


to 


CO 




in 




in 


o 






v 












o 


t^ 


o 


<j) 


r^ 




O) 


TT 


tn 


in 




in 


<J> 


CM 


s 


^ 


o 


CO 


CM 


r* 


o 


CN 


CM 


CO 


o 


V 


O 


to 


in 


p^ 


lO 






J3 












co" 


CO 




co' 


o' 




cm' 






in 


in 


o" 


r^" 


in 


in" 


CM 


r^" 


to" 


CO 


in 


oi 


t3J 


^ 


cm" 


O) 


p~" 


co' 


^ 


in' 


cm" 


s" 






E 




(N 






in 


CD 


in 


CO 


cn 


CN 


CO 


CO 


in 


CJ) 


o> 


CO 


CO 


CO 




CO 


CO 


o 


O) 




fN 




to 


O) 


o 


a, 


CO 


O) 


"<T 


CO 


in 






o 






O) 


in 


CO 




o 


o 


O) 


O) 


<j} 


CO 


CO 


in 


^ 




h- 




in 


o 


to 


in 


CD 




I-- 


o 




CO 


CO 


to 


■^ 


in 


to 


CD 






z 


,^ 










(n' 


in" 


O) 


cm" 


in' 


r-" 


o 


CO 


CD 


cr." 


CN 


in 


CO 


o 


co' 


in" 


CO 


d 


cn" 


^' 


■v' 




TT 


co' 


■^ 


co' 


^ 


cm" 


cm" 


cm" 


m 








o 






















rsj 


CNJ 


r'i 


CM 


CO 


CO 


CO 


■^ 


^ 


^ 


^ 


in 


in 


in 


to 




CO 


O) 


o 


o 


•" 


•" 


^ 


*" 


'" 




•1) 








N 


a> 






































































a> 






(/) 


E 




































































1^ 

■a 


E 
o 






(A 


o 




































































0) 


c 








c 




































































15 

3 

£ 


lA 

2 






E 


o 


4) 


































































3 


a> 






E 


O 


£ 


































































O 


■p 






e 


■a 


o 


































































(0 


OJ 






ito. 


B 


c 


























































o 








C 


1 






1 


V) 

3 


o 




















o 


o 


o 


o 


d 


o 


o 


d 


d 


d 


o 


o 


O 


o 


o 


o 


8 


8 


8 


o 
o 








re 


-o" 






f 


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 












n 








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 


d 

o 


d" 

o 


d" 

o 










NJ 


O 






3 

E 


O) 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 




cm" 


to' 


t" 


to 


(D 




CO 


O) 


d 


in" 


o 


o 


d 


in 


p 








w 






o 


"O 




(N 


co' 


^' 


in 


CD" 


f~*" 


co' 


O) 






















CM 


CM 


CO 


^ 


in 


h- 




CM 


in 
















3 


ii 


V* 


w 


tA 


(A 


tA 


«/> 


tA 


tA 


tA 


tA 


M 


*A 


*A 


*A 


*A 


(A 


t/> 


tA 


w 


lA 


<A 


M 


M 


v» 


M 


b» 


W 


w 


V* 


V 


vi 












o 




1/) 






























































E 


















0) 


o 


0) 


o) 


S 


d) 


V 


V 


V 


V 


4) 


s 


4> 


m 


V 


O 


o 


4J 




U 


V 


a 


d 


u 


d 


u 


0) 


V 


o 


E 




















"D 


"D 


•a 


•a 


■D 


T> 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


T? 


TJ 


TJ 




•o 


T) 


TJ 


13 


13 


■D 


TJ 


"D 


•o 


"D 
















^ 


C 


c 


c 


c 


C 


C 


C 


C 


C 


C 


C 


C 


C 


C 


C 


C 


c 


C 




c 


C 


c 


c 


c 


C 


C 


C 


c 


C 




















O 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 





_^ 
















V» 


W 


M 


W 


W 


w 


W 


W 


*A 


^A 


W 


5 


M 


W 


^ 


M 


M 


W 


w 


W 


M 


M 


M 


M 


M 


M 


4» 


v» 


w 


M 


< 



28 



Individual Returns 1992 



TJ 
0) 

3 
C 
'•^ 

C 

o 
o 

I 

a> 

E 
o 
u 

c 

(/) 
(/) 

o 

T3 
0) 

*j 
M 

< 



N 
(V 



3 

E 

u 
u 

< 

■a 
c 
re 

N I 

■a 5 



a> 



X 


ttJ 


TO 


1/) 


»- 


-J 






"D 


b 


C 




(0 


41 



o 
u 

c 

■a 
a> 

u 
0) 
0) 



re 









en 
ra 


^ 













(D 


(N CO 


a> 


TO 


CD 


ID 


to 


to 




^ 


^ 




O) 


r^ 










TO 


tN 









TO 


TO 


TO 


fM 


S ^ 5 










<ji 


w 








K 


fN 


in h- 




O) 


(M 


TI- 


h- 




TO 





in 





T 


O) 


TO 





TO 


Oi 


^ 





^ 


tn 


■«T 


IT 


fM 





5 








O 


re 


o" 






















fN 


tN 


to 


to 


TJ- 


^ 


^ 


TO 


TO 


TO 


TO 







fM 


t-- 




O) 


^ 






Tf 








5 


^ 


"o 


^ 















































"" 


*" 


*" 


CN 


cm' 


to' 


Tj' 


■V Tj" TO 


«' 








< 


c 






































































■o 

B 




-t: 








































































U) 


E -5 

O TJ 
U in 








g 


CM 


CO in 


CO 


^^ 





TO 


TO 


cn 


to 


TO 





tN 


TT 


r- 


O) 


^ 


fN 


to 


^ 


^ 


to 


TO 


^ 


CM 


TO 


r- 


TO f3) I^ 


N. 








3 


o 


1 






CO 


'J- -v 


CO 


to 


tr 


to 


(O 


*o 


"^ 


f 


in 


in 


in 


in 


in 


TO 


TO 


TO 


<D 


■^ 


^ 


TO 


O) 








^: 


CN CM to 


<o 




ra 


o 


■a" 
< 


O) 


- 1 










































































































































E 
o 

c 

H 
o 


en 
ra 

Q. 




0) 

3 

ra 


E 
o 

c 








g 


O) 


to »- 


in 


tN 





TO 


•*» 


to 


CN 


^ 


^ 


^ 


^ 


^ 





cn 


^ 


TO 


TO 


TO 


r^ 


fN 


TO 


CO 








t3) to 









s 






tn 


(h (D 


to 


<o 


<o 


»o 


tn 


m 


in 


TO 


in 


in 


in 


in 


in 


^ 


•V 


•fl- 


V 


■^ 


■^ 


TO 


TO 


TO 


r- 


TO 


TO (3> 

*- T- fN 



















































































5 




s: 






e 


(Tr cr CT 


S 


^ 


^ 


(N 


to 


T 


TO 


TO 


.^ 


■^ 


r^ 


^ 


in 





TO 





TO 


^ 





fM 


CO 


O) 


r~ 


O) 


TO 



















ci. 


li 1-2. 











CD 





















CO 


CO 






TO 


fN 







TO 


tn 


CO 


TJ 


d 










o 




CO 


















































fM 


CO 




TO 




TO O) 













t- 




























































~ 


























m 




in (O 


o> 




o> 


CM 


CO 


to 


m 


TO 


V 


TO 


tN 


O) 


Q 


Oi 


TO 


CM 


to 


TO 




to 


TO 


TO 




to 


TJ TO f~- 


in 




















01 


CN 




r^ 


CO 


in 


^ 




Oi 


1^ 


^ 


in 


fN 


TO 


■V 




(O 




■^ 


CO 




f--. 


C3> 




TO 





TO 


TO r- TO 


00 










3 













^. 


in {o 


CM 


CO 


in 


<o 


tN 


t^ 





h- 


^ 








O) 




^ 





OI 


■V 




fM 


TO 


TO 






to 


r^ TO r- 


t- 


















to 


*T 


to fN 


oi 


(O 




to' 








■<T 


to' 




to" 


'T' 


•v" 


to' 


to" 


to' 


r- 


fN 


-I 


■<i" 


TO 


cm" 


TO 





tO to' fN' 


OD 














s 






r^ 




r^ <D 


CN 


r^ 


TO 


(N 


cn 




CM 




tN 


to 




to 


TO 


CO 


'J 




fO 


TO 


to 


TO 


CO 


T 


CJ) 


TJ 


h- TO 


(O 










< 




c 












(N 


to 


in 


O) 


CO 







O) 


(N 


TO 


fN 


o> 


o> 




TO 







TO 







to 


TO 


to 


TO 


TO TO «- 


(SI 


































CN 


to' 


fO" 


in 


to' 


to' 


o> 




^' 


to' 


<7i 




TO 







■^' 


fM 


tT 




to TO TO 


to 
























































fN 


CO 


TO 





^ 


CO 


TO 


TO 


fN (~- 


K 




































































fM 


fN 


to 


TJ TJ TJ 


^ 














































































1/1 

c 






ra 












s 


--. 


-^ --^ 


— . 


r- 


,- 


fN 


CO 


TT 


TO 


TO 


r- 


■H' 


r- 


r- 


TO 





TO 





TO 


*- 





fM 


■^ 





TO 





O) T- 









c 


o 




iH" 






Ci 1:2. ci i:i 





























fN 


fN 


to 


CO 


■V 


^ 


TO 


CM 







<J> 


tJ> 


TJ 


TJ 


d 


^ 
J 






0) 


2 


2. 


















































fM 


to 


TT 


TO 


r- 


TO <J> 





(U 






a 






































































J3 

ra 


I/) 










































































■6 
















CO 





"J 


(O 


CO 




TO 


TO 


to 


in 





co 


cn 


TO 


CO 


o> 




CN 


TO 


n 


^ 





r* 


TO 


TO 


"7 


Tj 


TO r~ - 


s 




o 


















<j> 


TO ^ 


CO 


r- 


in 








CO 


o> 


in 


in 


^ 




TO 


TO 













TO 


<y> 




fN 




TO 






















(D 


in 


T- fN 


<N 


r^ 




TO 










TO 


O) 








'H' 





O) 




O) 





TO 


TO 


Oi 




TO 




r-_ 




_o 














ro' 


co' 


in 


to' 


rsi 


to 


to" 


fN 


cn 


TO 


r^" 


to' 





r~- 


-t" 


to' 






V 


TO 




in 


r>i' 


T 


to' 


cn 


to' 


CJ) to' 










o 




^ 










h- (D 


CN 


h- 


r- 


fN 


cn 


TO 




TO 




(N 





tN 


^ 


fN 


to 





fN 


fO 




■c 


T 




f^ 




to to TO 


OD 




"5 






E 
< 




CO 












(N 


to 


in 


O) 


tn 








o> 


(N 


TO 


CN 





CD 




TO 





h- 


TO 





r- 


CO 






to 


TO TO 


«». 




-O 






























(N 


to 


fO" 


in" 


to' 


to' 


cn" 




■^ 


TO 


O) 




to" 


r-' 


0" 


^' 


fN' 


TJ 




to r^ Tj" 


^'' 




X 




















































fM 


CO 


TO 





TT 


CO 


TO 


TO 


fM r- 


r^ 




01 
E 
o 

c 
































































fN 


CM 


to 


Tj Tj TJ 


V 


















CN 


10 


o> r- 





r- 


TO 


TO 


(N 





in 


CO 


TO 


TO 


TO 


TO 


O) 


■V 






TO 





to 


cr> 


TO 


TJ 


TO 


■^ 


CO t-- r~ 


O) 




















(N 




r- T- 


■V 


CO 


<N 


r- 


in 


O) 


in 


TO 





CO 


■^ 


TO 







tn 


fN 


to 


^ 


TO 


TO 


<?> 


TJ 


TO 


TO 


TO TO r- 


<7> 








S3 




t/> 








*^. 


^ 


O) en 


in 


o> 


CM 


TO 






TO 


cn 


TO 


TO 






TO 


CO 


TO 


TO 


^ 


TO 


^ 


CO 


^ 





TO 


TJ 


TJ CO TJ 


«o 










c 








(N 


^" 


in (D 


in 


r- 





co" 




in" 


co' 


■^" 





0' 


oi 




to' 


to' 


tN 


to' 


oi 


r- 


^7 


to' 


TO' 


TJ 


to" 


fN 


r- to' to' 


a> 








E 

3 

z 


"o 


1 


G 








10 


CD 




tN 


to 


TO 




in 


TO 


TO 


TO 


CO 


TO 




to 


to 


TO 


^ 


t^ 


fM 


CO 


fM 


O) 


TO 


TJ 


TO 


O) to 











(O 








in 


T (N 


O) 


TO 


TO 


(O 




TO 


^. 







in 


fN 


a> 


r^ 


TO 


■^ 


CO 


CM 


TO 


t3) 


fM 




O) 


Oi 


h*. 


TJ CD r- 


1^ 










1) 














CM 






TO 


TO 


01 




fO' 


■^" 


TO 


TO 


cn 




to" 


to" 




8 


s 


TO 


TO 


h- 


TO 


fM' 


to' 


to' to" to" 


uT 
















































fM 


fN 


fM 


CM 


■^ 


TO 


TO 


f^ 


TO 


TO 




CD 








0) 
OI 

ra 














e 


ss 






CN 


CN 


■^ 


TO 


CO 




'^ 


TO 


(O 


TO 


CO 





r- 


to 


CO 




to 


TO 





TO 


(N 





TO CO 











c 


o 


ra 


(N 



































(N 


fN 


CO 


^ 




to 


TO 




TO 


r- 


Oi 


O) 





fN 


O) CO 


d 








o 


o 


to 


















































fM 


CO 


TO 


h- 


TO 


TO en 











0) 
D. 


























































































~ 


^ o> 


CO 


in 





~ 


O) 





TO 


Oi 


CN 


~ 


TO 


CO 


TO 


TO 


TO 


TO 




r- 


to 





TJ 


r^ 


TO 


TO 


TJ to CO 


m 




•V 


















(O 


O) 




CD 


(N 


CO 


in 


TO 


T 







TO 


in 


TO 






■V 


O) 


5 




TO 










TO 


tD cn 


(» 




E 


















(D 


to <o 


OO 


tD 


in 


o> 




TO 


rj 




fN 




TO 


^ 


^ 




TO 


01 


■^ 


TO 


r^ 





TO 


TO 


5) 


■^ 


CO r- -v 


■* 




o 





















^ r~- 


TO 


TO 


o> 


o>' 


oi 






(N 


TO 


in 


cn' 


to" 


^" 


fN 




0' 




r-" 


cn' 


fM 


tji 


TO 


TO 


to 


1^ TO f*- 


h-" 






















O) 


co 


TO 


(N 


to 


CO 


^ 




in 


in 


^ 


«T 


TO 




TO 


o> 











cn 


(~- 





TO 




fM 


TO r- TO 


(D 




c 








CO 










^ 


to 


CO 


<o 


O) 







TO 


(N 


in 


TO 


CO 


TO 


TO 


TO 




CO 


TO 


5 


fM 


O) 





TO 


fM 


fj> 


O) fN CJ) 


<n 


























(N 


to 


in 


cn" 


to" 


O) 


to' 


■^ 


to 


■^ 


in" 


oi 


^" 


tN 





<yi 


■<T 








CD 


Tj 




in tj" 


3" 










< 






























CM 


CO 


■^ 


in 


TO 




O) 




to 


•^ 


TO 




TO 


fO 


fM 






Tj fM TO 




ra 

ra 

1— 
























































fN 




TO 


fj> 


TJ 


*0. 




*- fM to 


n 


































































'" 


^ 


•" 


fM" cm" fM 


*m" 






















(N 


CO 


in 




TO 


TO 


0> 


TO 


(N 





TO 




tN 





^ 




^ 


TO 


TO 


TO 


TO 


TO 


■v 


TO 


TO 




1- t- if) 


TO 
























CM in 









tN 


in 


o> 


TO 


CO 







TO 


TO 







fN 




fsj 





fM 


TO 




f3) 


TO 




to TO TJ 


^ 








0) 




Vi 










■^ 


a> CO 


en 









to 




•^ 


in 


"T 







■^ 


fN 




fN 


TO 







O) 







to 




1^ 


o> t- 










A 




£ 


o 










T in 






■«r 




co' 


t^ 


TO 


h- 


co" 









to" 


TO 


tN 


to" 


cn 




CM 


cm' 


Tf" 






TO 


Tf" Tj" fN 










E 


o 


3 


CO 








IT) 


(D 




(N 


(N 


in 


TO 


TT 


r- 


in 


^ 


fN 


TO 


TO 


fN 


fN 


TO 


to 


TO 








O) 




TJ 


TJ 


O) to 










3 














in 


^ (N 




CO 


(D 


CO 





TO 


in 





r- 


in 


fN 


01 




TO 


■V 


CO 


fM 


TO 


CJ> 


CM 






Oi 




TJ TO r- 










2 




2 












»- (N 


(N 


co' 


■<T 


to' 


to' 


oi 


^ 


CO 


^ 


to" 


TO 


cn' 


CN 


CO 
(N 


s 


CN 


S 


s 


« 


s 


TO 


to' 


fN 

TO 


TO 
TO 


to' to' to' 


<0 

CD 




d 


?^ 








5) 
































































i? 


E 








a; 


o 
































































o 








c 


0) 

E 




























































5 

3 


in 

9 








75 

E 



































































E 








tf) 


o 





















































Q 


Q 


8 ° 








cn 








E 
o 


O 

















































































































































ra 


■D 








■a 
m 


g 


§ 8 


g 


8 


g 


g 


8 8 





°- 


tN 


to' 





to' 




to' 






to" 




cn' 








TO 














to 


8 





8 






T3 










■c 


TJ 




C>J CO 


■^ 


in 


(D 




TO 


<^ 






















fN 


O* 


CO 


^ 


TO 


1^ 








£ 

3 




c 
ra 


3 

■o" 








5 


3 
■9 


0) 
to 


<34 


04 */» 

0) a> 


lA 




0) 


0) 


M 

V 


0) 


4) 















4) 








0) 


4> 






V 




V 


derS 
more 












3 


< 




TJ 


"D TJ 




Tl 


TJ 


TJ 


TJ 


TJ 


T» 


TJ 


TJ 


T) 


T) 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


T> 


T> 












E 

3 

o 




"O 


C 


C C 




C 


C 


C 


C 


C 


C 


C 


C 


c 


C 


C 


C 


C 


C 


C 


C 


C 


c 


C 


c 


C 


C 


C 


C C .- 


% 




(/) 













ra 


3 


3 3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 3 






















Z 


(A 


*A W 


*A 


W 


V* 


*f* 


V* 


*/* 


*/* 


*A 


«« 


bO 


M 


W 


M 


»/» 


*/» 


»/» 


W 


*/* 


** 


»» 


V* 


M 


tA 


t^ 


«/» M M 


t 



Basic Tables 



29 



•a 

0) 

3 
C 
'■^ 

C 

o 
o 

I 

d) 

E 
o 
u 

c 

M 
W 
O 

O 

■D 
0) 

+- 
(A 

3 

< 



0) 
N 

•o 

0) 



3 




u 




o 




< 




u 

c 




ra 




0) 


ifl 


N 


m 






« 


^ 


>. 


B 


A 


■D 



X 

re 



■D 
C 

re 



o 
u 

c 

■D 
0) 

♦-• 

u 

0) 
0) 
(0 



0) s 

re - 









c -^ 










CO 




CD 


■^ 




CO 


in 


CO 


CO 


•^ 


rx 


CO 


CM 


o 


r- 


CO 


o 


in 


o 


in 


O) 


CO 


CD 




CO 


O) 


O) 


o 


o 


o> 










o £ 


a> 






in 


r~- 


■<T 


^ 


•^ 


^ 


to 


CO 


s 


o 




C-i 


CO 


■^ 


in 


in 


CD 


r~ 


r^ 


CO 


CO 


CO 


O) 


cn 


O) 


O) 


o> 


c» 


o 


o 


<n 








^ o 














CN 


fO 


in 


<o 




a> 


a> 


o> 


CD 


O) 


o> 


a> 


O) 


a> 


CD 


O) 


CD 


CJ> 


cn 


cn 


O) 


o> 


a> 


o> 


o 


o 


o> 




s 


1 








































































0) 


s 

_5J 
















































































































































to 


0) 












lO 




OO 


CO 


o 


CO 






o 




CH 




CM 


•cr 


CD 


<N 


CO 


r- 


CJ) 






CD 






CO 


in 


in 


o> 


in 


OO 




3 


1 










o 


in 


1/) 


CO 


■^ 


CN 


O) 


■<J 


(O 


r- 


CD 






CO 




CO 


^ 


CM 


•n- 


■^r 


CD 


■^ 


r- 


TT 




r--. 


CD 




in 


in 


CO 




■o" 










a> 


<N 


CO 


CN 


in 








r^ 


CO 


o> 






^ 


'tr 






CM 






in 


CD 


CD 


CD 




TT 


O 


CO 






T» 




< 


o 


c 

3 

o 
E 
< 








^" 






co' 


cn' 


■^" 


"^" 


co'^ 


o 


^' 




cm" 


n 


O) 


in" 


CO 


CO 


CO" 


cm" 


in 


in 


^-" 


in' 


cO" 


tt' 


cd' 


h-" 


co" 


CO 


d 


CM 






c 


S" 






^ 


CO 


CN 




O) 


O) 




CO 


cn 


in 


CO 


CO 


CO 


in 


O) 


o 


TT 


CM 




r-- 


CJ) 


1^ 


cn 


CD 




O 




TT 




CM 


CO 








TJ- 






to 




in 


in 


CO 


"O- 


■^ 


CO 


■^ 


o> 


CO 


in 


CM 


CJ) 


CM 


r-- 


■n- 


r- 




cq 


o 


o 


a> 


CM 




CO 


CO 






cn 


00 














<o 


(N 


o 


co' 


CO 






CD 




co' 


co' 




in 


•^' 


cm" 


CD 




CM 


CM 




■^ 


cn" 




co" 


r- 




TT 


to" 


fs." 


r--" 


rJ" 
















r- 


CJ> 


in 


Ol 






CO 


'a- 


1 


CO 


CN 


in 


CO 




CO 




00 


O 




CO 


•V 


S 




h- 


« 


CO 


CO 


CO 


CO 


00 


c 
















(N 


•^ 


CO 






(O 


r^ 


a> 






r>j 


CM 


CM 


CO 


CO 




CO 


^ 


■n- 




^ 


TT 


TT 


TT 


TT 


TT 


TT 


^ 


TT 


T 


3 

o 






















"" 


'" 


CN 


CN 


CN 


CO 


<o" 


Cl 


co" 


CO 


co^ 


CO 


<o" 


co" 


co" 


co" 


co" 


co' 


co" 


co" 


co" 


co" 


co" 


co' 


co" 


co" 


es 


11> 




c 


"to 










CN 




CO 


O) 


in 


c:> 


o 


CO 


CN 


in 


CD 


CJ> 


O) 


o 


O) 


CJ) 


o 


a> 


CD 


CD 


fv. 


r^ 


r- 


CD 


(D 


Tj- 


CO 


TT 


O 


o 








o 


PT 






o 


o 




^ 


CO 


(N 


CN 




uO 


CD 


CO 


o 


CN 


•q- 




CO 


o 


CO 


•V 


CO 


CO 


o 


CN 




in 


CO 


1^ 


CO 


CJ) 


O 


d 










^ 
















rg 


CO 


■^ 


LO 


CD 


CD 


r- 




h~ 


r- 




CO 


CO 


CO 


CO 


CO 


O) 


O) 


O) 


cn 


Ol 


cn 


cn 


O) 


O 


o 






"o 




















































































r- 


r^ 


(O 


CJ) 


O) 


CD 


(J) 


CD 


CN 


CD 


CN 


CM 


OO 


CO 


CO 


o 


■^ 


CD 


CO 


CJ) 


in 


CO 




o 


CO 


O 


CD 


TT 


CD 


o 


CO 
















O) 


CO 


CO 


^ 




r- 


in 


CO 




CN 


r^ 


CO 


CM 


O) 


■^ 


CD 


r^ 




^ 


r- 


CO 


CO 


CD 


TT 


CD 


CO 


CD 


CO 


CM 




s 






s> 


c 










fN 


CO 


■^ 


CO 


CO 


r-«. 


o 


CO 




o 


CO 


in 






r- 


CM 


CM 


o 




CO 


CO 


TT 








r- 


1^ 


n 


TT 






XI 


3 












CO 




CD 






co' 


(N 




^" 


co' 


in 


in 


O) 




O 




h- 


cd 


co" 




co" 


cm' 


TT 


r-." 


in" 


cd' 


a> 


tt" 








E 






<D 




in 


CD 








CO 


O) 


rj 




in 


OO 


CO 


-^ 


co 


O) 


r- 


in 


CO 


CO 


CO 


in 


o> 


CJ> 


o 




in 


CD 


CN 


CO 






"S 










O) 


h~ 


h- 


in 




r-- 




■^ 


CO 


CM 




O) 


r- 


•^ 




o> 


CD 




CO 


CD 


CO 


o 


CO 


CO 


in 


CM 




r- 


r-^ 






z 
















co" 


r-~' 


O) 


co" 


o 


co" 


r~-' 


ai 




co' 


'^' 


co' 


co" 


O 




to' 


in 


cd" 


co" 


d 


cm" 


cm' 


co" 


■^" 


in 


co" 


eo' 


to 








o 




















CN 


"<T 


^ 


in 


in 


CD 


CO 


CO 


CD 


CD 


r^ 


r^ 


r* 


r- 


r^ 


K 


CO 


CO 


CO 


CO 


CO 


CD 


CO 


CO 


00 
















GO 


O) 


CO 




f- 




CN 


CM 




CN 




in 






CM 




in 


•<T 


in 




■n- 


o 


TT 


TT 




in 


CO 


cn 


CO 


CM 


in 








Si. "uf 








■^ 


(N 






in 










<D 


m 


■^ 






CM 


5 


CM 


CO 


■V 




o 




■g- 


O 




in 




O 




r^ 


5 








S' '^ 








(O 


CD 








CO 


O 






in 


CO 








■^ 


CM 




o> 


1^ 




in 


■^ 


CO 


CO 




CO 


TT 


T» 


5 


CD 








fl] ra 


to 
2, 










•<T 


co" 


TT 


h-' 




^^" 


o" 


■v' 


co" 


CM 


o 


ai 


CO 


h-' 


co" 


■^" 


cn" 


cm" 




o" 


cn" 


cd" 


r-" 


CD 


in 


tt' 


co' 


cm' 










t o 






(H 






<N 


in 


o> 


CO 


CD 


CO 


in 


in 


in 


in 


■T 


^ 


•V 


•<T 


•^ 


■^ 


^ 


•<T 


TT 


CO 


CO 


CO 


CO 


CO 


CO 


CO 


CO 


m 








^ s 








(D 




S 


CN 






































































































































^ 










fN 






































































































































2 


T3 


11 








































































CI> 


I/) 








CO 


■V 


CO 


CO 


CD 


o 


O) 


in 


CN 


o 




CM 


CO 


rr 


in 


■T 


CO 


CO 


CM 


CD 


r- 


■^ 


o 


in 


o 


CO 


CD 


CO 


o 


o 


to 




T3 










T 




CO 


CO 


CN 


CN 


CN 


■^ 


o 


CD 




CO 


<j} 


o 






CO 


■V 


in 


in 


CD 




CO 


CO 


o 


CJ) 


cn 


CD 


o 


o 


00 




5 


_0 

£ 
o 
o 

c 


(U *- 














(N 


CO 


in 


CD 




CO 


CO 


CO 


CO 


CO 


CD 


CD 


CD 


O) 


a> 


O) 


at 


CD 


CD 


O) 


a> 


CJ) 


cn 


O) 


o> 


o 


o 


(T> 










O 






O 


■» 


CO 


CO 


<D 


in 


■^ 


o 


CM 


■^ 


O 


CO 


O 


O) 


in 


CO 


•<t 


CO 


O 


CO 


TT 


o 


CM 


(D 


CO 


CO 


CO 


o 
















CN 


CD 


rj 


•^ 


h- 


CN 


r-. 


CO 


CN 


CN 






•fl- 


O 






CO 


O 


CM 


CO 


CO 


CM 


CO 


p- 




TT 


OO 


O 


o 




«n 
















r^ 


■^ 


CD 


t^ 


OD 


CO 


co 




o 


in 


in 


CJ) 


CO 


a> 


CO 


r- 


CO 


p- 




CO 


O) 




CO 


r- 


r^ 


CO 


CD 


CO 


CM 


o 


u> 


£= 






c 








<j> 


in" 






(N 


fO" 


co' 


in' 




in 




co' 




co' 


O) 


co' 


co" 


in" 






o" 


co' 




co" 


r-" 


CO" 


co' 


a> 


cd" 


cm" 


oi 


1 






3 


co" 






cr> 


o 




CO 




CO 


CO 


CD 


O) 


CO 




CJ) 


CO 


T 


CD 


in 


-T 


r- 






o 




T 


CD 


r- 


o 


CD 


CD 


o 


in 


CM 






O 






o 


CO 




CN 


5) 




<N 




cf> 


o 




-^ 


CM 


CM 




CM 


CD 


CO 








■«T 


«3. 


O 


^ 


CO 


CD 


o 


o 


in 




£ 






E 








CD 


f^i 


O 


O) 


O) 


CN 


in" 


co' 




to" 


r-.' 


co" 


co" 


co" 


CD" 




in 


CD" 


cm" 


o" 


CD 


V 




CD 


CN 


in" 


in 


TT 


ai 


d 


cn" 








< 








f^ 


r- 


O) 


in 


cn 






TT 


in 


CD 


o 


■a- 


CO 


CM 


CD 


o 


CO 


CD 


o 


CO 


in 


CO 




CM 


^ 


in 


CO 


h- 




CO 


CM 


< 
















fSI 


■^ 


CO 




a> 


r) 




CD 




CN 


CM 


CM 


CO 


CO 


^ 


■<T 


^ 


in 


in 


in 


in 




CD 


to 


CD 


CD 


CD 


CD 


CD 


CD 






















^ 


^ 


CN 


CN 


CN 


co" 


ro' 


CO 


co' 


co' 


co" 


co" 


CO 


(O" 


CO 


CO 


co" 


co" 


co" 


CO 


co" 


co' 


co" 


co" 


co" 


co" 


co" 






'c 


ra 










rsj 


CO 


CO 


CO 


CN 




O 


r- 




o> 


00 


CD 


O 


CM 


on 


CD 


o 


in 


CO 


in 




1^ 


CO 


CD 


in 




O 


cn 


CM 


o 








o 








o 


o 


o 


CO 


CD 




in 


CO 


CN 




CM 


^ 


CD 


CD 




CO 


in 


CO 


o 


CM 


in 


CO 


o 


CO 


in 


CO 






CO 


CJ) 


d 






0) 




















CN 


CO 


■^ 


in 


in 


in 


in 


in 


CD 


CD 


CD 


CD 


1^ 


r^ 


r- 


1^ 


CO 


CO 


CO 


CO 


CD 


O) 


CD 


O) 


o 






o 




















































































(O 


CO 




<o 


CO 


CO 


CN 


CN 


CD 


CD 


(D 


CO 


CO 


h- 


h- 




o 


CM 


r- 


in 


CD 


o 




■^ 


TT 


CO 


o 


O 


CM 


cn 


CO 


















o 




(N 


CN 




CN 




CD 


r- 


in 


LO 


o 




rr 


in 


in 


CD 


cn 




CO 


CO 


TT 


TT 


r- 


o 


CD 


CO 


in 


in 


o 






4J 


c 








r\i 


n 




CO 


in 


CO 


in 


in 


CD 


CJ) 


in 


CJ) 


r-- 


CO 




in 


OO 




in 


CM 




CM 


CO 


CD 


CD 


OO 


CD 


o 


r~- 


r~- 


lO_ 






^ 










r^' 


co' 


■^" 


in 


co' 


O) 


co' 


CO 


co' 


CD 


C) 


co" 


in 


O 


h-" 


r- 


M 


cn" 


f-" 


r^" 






CD 


m" 




co' 




ai 




cm" 








E 




3^ 






(D 


o 


in 


CD 


in 


■^ 


in 


CO 


r~- 


CNJ 


CO 


in 


■^ 


r~- 




CO 


CO 


CM 


CO 


'S) 


CD 


o 


CD 


CD 


CO 


in 


CM 


CD 




in 








0) 








CM 


O) 




i~- 


in 


in 


CO 


^ 


o 




CM 


CD 


O 


in 


CJ) 


'(T 


CN 


o 


r^ 


f^ 


h- 


CD 


CO 


CD 


in 


in 






CD 








z 
















co" 




ai 


co' 


o" 


CO 


co' 


o" 


CM 


^" 


f^' 


cd' 




■'J-" 


r-' 


o" 


cm" 


in" 


CO' 








d 


co" 


CD 


o 


cm" 


fO" 








o 




















(N 


■^ 


^ 


in 


CD 


CD 


CD 


CD 


CD 




r-- 


r- 


CO 


CO 


CO 


CO 


cn 


a> 


O) 


o 


o 


o 










o 


4) 






OP 


E 




































































S 








o 




































































T3 

0) 


s 








c 




































































C 






Dl 






































































E 

3 


1/1 

o 






t- 

_j 

E 



en 
vt 
o 

O 




































































O 


T3 






■o 




































































ni 


^ 








0) 




































































T3 

c 


3 






S 


1 


tt) 
O 


£ 


£ 


0) 




























































ra 








M 




E 


b 

E 
o 


o 
E 
o 


O 

E 
o 


u 


dj 


0) 


0) 


0) 


0) 


0} 


a 


0) 


OJ 


0) 


01 


0) 


2 


0) 


0) 




























0) 


ra 






3 


1 

o 


b 


o 


o 


b 


b 


b 


o 








b 


b 




b 






2> 


S! 


0) 


QJ 


£ 


o 


V 


o 


£ 










U) 


"o 






E 

3 


o 


E 


E 


E 


E 


E 


E 


E 


e 


E 


£ 


E 


E 


E 


E 


e 


E 


1 


i 


1 


b 

E 


o 

£ 


b 

E 


o 

E 


b 

E 


b 

E 




V 














o 






o 
o 


o 
o 


o 
o 


o 


o 


o 


b 


b 


b 


o 


o 


b 


b 


b 


b 


o 


o 


o 


b 






















c 
















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 

E 


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 


8 


8 


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 


in 


o 


o 


o 


in 


o 


CJ> 


CO 


f^ 


to 


in 


"*' 


CO 


cm" 




d 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


L_ 


















ID 


CN 




f~- 


in 


■^ 


CO 


(N 


CM 






















O) 


to" 




CD 


in 


tt' 


CO 


cn" 






















w 


t/* 


trt 


V* 


V* 


«» 


<« 


V* 


tf> 


V* 


y* 


V* 


(A 


V* 


«A 


y* 


(A 


(A 


tA 


(A 


*A 


V* 


V* 


(A 


*A 


lA 


(A 


(A 


lA 


*A 


< 


1 



30 



Individual Returns 1992 



■o 




a> 




3 




C 








*■» 




c 




o 




s* 




0) 




E 




o 




u 




c 








M 




(/) 




o 




^ 




O 




XJ 




0) 




*rf 




M 




3 








•o 




< 




<»- 




O 




0) 




N 








(0 




■o 




0) 








(0 








3 




E 




3 




O 




u 




< 




■a 




c 




re 




(U 


7n 


N 








(0 


TJ 


>. 


O 


A 


tn 










E 


3 
? 


0) 




*i* 






<l> 






X. 


(0 


ra 


w 


t- 


-I 






■D 


b 


C 




re 


Q) 

r 


a> 


o 


E 




o 


4J 


u 


p 


c 


ffi 










T> 


o 


0) 


I 


4-* 


u 


(U 


0) 


U) 


0) 





«? 



SI 

n 









en 
2 
a) 
> 
< 








CD 


(N <» (N O) 

in CO CO o 


T- CO 








en CO rj 


CO 


in 


to 0> CO 


-- r- 


p- CO -^r to 

CD CO T- o> 


o 


ej> CN 5 to 












1 I 








8t 










•«r 


CO 


CO CO TT 


T- en 


^ 


r- CO <i CM 


5 


oi 








1 




h~ 


o CO 3) ^ 






o> 


CO in ri 




a> 


CO CD in 


■^ CM 


T- o cj) r- 


r*. 


CD CD 55 in 


■<r 


-* 










(D 


1^' o o »- 


1^' CO 


o* 


exT 








CD 


to CD cd 


co' co' 


co' cd' in" in" 


in" 


in in in in 


in 


id 








o o 






O 


T CO t/) CO 










































h- 


<o — 


































*± 












































1) 


O O -D 






o> 


OJ CO CO CO 


'.T CN 


CO 


en 


T 


CO to <N 


^ 


^ 


o o <» 


O) eo 


CO <0 t^ 1^ 


t^ 


1^ r^ f^ t-^ 


h- 


h- 








3 


oT 
in 




(O 


(D in CM o 
04 <N CN OJ 


f~- CO 


in 


■^ 


^ 


IT ^ -V 


^ 


V 


'sr V to 


to CO 


CO CO CO tO 


to 


CO CO to CO 


to 


fO 








■o" 


^ " W> 








































™ 


o 


< 


J> 
















































































1 

c 

1 


0) 

2 




<1> 4) 

1 ^ 
3 i 






P^ 


CD O) O -V 


CO CO 


o 


lO 


CO 


CO CN CN 


^ 


^ 


^ *- o 


o o 


o o o o 


o 


o o o o 


o 


o 






S" 




S 


cj> CO r- in 


CM »- 




o 


o 


o o o 


o 


o 


o o o 


o o 


o o o o 


o 


o o o o 


o 


o 




c 

o 
a 




!£i 




r^ (N (N (M 


CM CN 


CN 


CN 


(N 


CM CN CN 


CM 


CN 


rg CM CN 


(N (N 


fM OJ CN (N 


(N 


CN (N CN fN 


(N 


CM 




1— 












o 


CM *• CO *- 


I-. CO 


o 


a> 


■^ 


o in o 


in 


Oi 


CO CD en 


*- CO 


in r^ CO cn 


cn 


cn en o o 


o 


o 












PT 




o 


in to o *- 


a> DO 


CO 




in 


CD to f^ 


f^ 


r^ 


CO CO CO 


o> o> 


o> en en en 


cn 


C» C5> o o 


o 


o 










o 


yi 






T~ r>] ■^ in 


CO r-. 


CO 


en 


at 




en 


o> 


o> o> o> 


o> o> 


o> en en en 


o> 


o> cn o o 


o 


o 










t— 




















































(N 


CO ^ CO o> 


CN ■*X 


CD 




•^ 


m ^ CO 


r- 


to 


in en CO 
g gj o 


Oi CN 


^ ^ in CO 


in 


CO t- CN CD 


^ 


•2 
















a> 


o o in CO 


CO CD 


OO 


O) 


h- 




(N 




O CO 


CO -v T- e» 


r- 


r- n n CO 
Tf ■<r CM CO 


in 


CD 










"c. 








o n CO <n 


O CO 


■^ 


■<r 


<N 


CO f* CO 


P-* 






O CD 


en in 1- <- 


fO 




K 














o> 


cj) (N r~- o 


co" f~-" 


co" 


o" 


in" 


cd' '»' TT 


cO" 


h-" 


■v' ^' cd' 


§5 


1^' in" V ■<-" 

CD CD CO CO 


to 


CO O" CD to' 


CN 


OD 










o 


CO 




to 


CD (N CD CN 


f^ O) 


(N 




rg 


-<* T- CM 


O 


fSJ 


TT CO CO 


to 


CO O to -"J 


CD 


CO 










E 
< 


c 




^ 


(N CO r^ CO 


r- CO 




CO 


■^ 


■^ CD O 


CN 


CN 


o in O) 




o r^ CN in 


1^ 


O) o o »- 




CM 














r-" 


CM ^ »- CO 


T-' in" 


O)" 


h-' 


^" 


r-" oi (N 


^ 


cd' 


r-" oi o" 


CN co' 


^" •^' in in 


in 


in cd" CD CD 


CD 


te 














^ 


h- CN O) ^ 


CO 1^ 




CO 


in 


in in CO 


to 


CD 


CD to r~ 


r^ r^ 


r* r* r^ t^ 


r>. 


t^ r^ r^ 1^ 




r^ 


















^ i^ CN 


CO (O 


•V 


'S- 


-<» 


■^ ^ ^ 


TJ 


■V 


^ -v n- 


■»» -"T 


^ ^ ^ ^ 


^ 


Tj- Tj- ■* -<j 


*» 


■* 


c 






4) 

5 








O) 


^ O CN O 


CO CO 


o 


o> 


■<T 


o in o 


in 


o> 


CO CD 0> 


CM ■«)■ 


CD p- to en 


en 


C3) O O O 


O 


o 






c 


o ■§ 


(n 




O) 


in CD o »- 


CJt CO 


CO 




in 


CO CD h- 




h- 


CO CO to 


en en 


a> o) en o) 


Oi 


o> o o o 


O 


b 


3 






a> 


1^ 






1- CM M- in 


CD r^ 


CO 


en 


en 


0> O <T> 


en 


en 


en o> o> 


O) Oi 


Oi Oi Oi O) 


Oi 


cn o o o 


O 


o 


% 






o 














































o 








































0) 






Q. 








































fll 


w 




























~ 
















■6 












^ 


CD r- r- CD 


co ^ 




h- 


h- 


CO O) O 


CN 




CO CM CO 


T- CD 


CO CO CO ■n- 


CO 


CO r*. »- ■^ 




s 




o 












^ 


CD in in C7> 


^ (N 


CD 






■.- O r- 


CO 




r- CD CD 


CO CO 


O -W O CD 


■«»■ 


in r^ ■w CO 


rg 










3 






CO 


■V in o ^ 


■^ in 


O 


CN 


o 


CN ^ CD 


O) 




CD ^ CN 


Oi a> 


o e3> CO to 


CO 


eo to en «n 




r^ 




o 












r- CM O) CN 


CO in" 


co' 


o' 


CN 


to' r- O" 


^ 


Tf' 


o h- oi 


O" (N 


en in" t" *-' 


in 


•-" f^" IN n" 


eo' 










o 


'S 






CO in CO in 


OJ CM 


in 


CO 


n 


CO CO ■^ 


CN 


■V 


CD -T ^ 


o in 


r- h- -^ CJ) 


en 


n o t3) in 


CD 


00 




I) 






E 
< 


lO 






CO in CO ^ 


in V- 


CO 


CO 




CO CO r^ 


O) 


O) 


CD CN CD 


O) CO 


h- -q- O) tN 


•ct 


CD f~- r-* CO 


to 


OD 




-Q 












»- m o CN 


o ■^ 


r-' 


to" 


CO 


in" co" o 


(N 


•v' 


CD CO cn 


o *- 


CN to" co" Tj-' 


■v" 


■V ■<»" ^' ■^ 


^ 


5 














■^ 


I-. CN C> -^ 


CO r- 




CO 


in 


in in CD 


to 


to 


CD CD CD 


I-- p- 


r-^ h, K r^ 


r^ 


r^ h- r-^ h. 




h- 




re 

£ 
o 

c 














^ .^ CN 


CO CO 


^ 


n 


^ 


^ -^r V 


T 


TJ- 


T ^ ^ 


■<r ■^ 


'.t -* •«T T 


Tj 


■^ Tf TT -a' 


"« 


n 














o 


^ CO CJ) CO 


CJ) CO 


^ 


f- 


CN 


to to CO 


CO 




^ ^ c 


^ CN 


r- in O) cn 


o 


r- o CO rj 


"7" 


a> 
















ri 


CN T- O CO 


h- o 


CN 


CO 


^ 


in ^ o 


CD 


oJ 


S 5 to 


Oi CN 


to CM e:> ^ 


^ 


CO CO cn CD 




o> 


















O O CO ■^ 


a> T- 


O 


CO 


o 


to tJ) »- 


a> 




to 00 to 


■w to 


(N h- in CN 


in 


cn in •H' o 


^ 


CO 








c 






r~- 




CD (N 




r-' 


co' 


CO CN o 


Oi 


CO 


to -tr" 't' 


o ■-- 


o ■*■ ^ in 


f^" 




iG 


92 








E 


O 3 


<o 




(D 


o in in -^T 


O CO 


CN 


h- 


CN 


in ■"! r^ 


CD 


to 




■V (N 


in »- ^ r- 


r- 


CO O) to in 


o 


o 








in 








in -'T 


r^ 




TJ 


CO fsl ^ 


en 


r- 




CD T- 


OO CD CO o 


cO 


r- Tf fNj t- 


p- 


f^ 








a; 








(O r^ 


a> CO 


O 


co' 




en *-" CO 


n" 


to' 


(O O T-' 


co in' 


CD to O" fN' 


fN 


co' ■^" in to" 


co 


u> 


















«- (N 


■^ 


■^ 


in 


in CD CD 


CD 


to 


CD r^ r- 


h- 1^ 


h- r^ to CO 


CO 


to CO CO CO 


CO 


OD 








i2 








r- 


CN O CO (N 


O (N 


h- 


en 




in CO o 




(N 


r- CN CO 


0> CN 


^ CD CO CO 


en 


en o o o 


o 


o 








c 




(N 




(C 


o CO a> o 


*- CN 


CO 


CO 


CO 


T in CD 


to 


f~^ 


r- to CO 


CO O) 


Oi Oi Oi Oi 


CJ) 


ex. o o o 


o 


C3 








a> 


in 






T- »- CN ■*!■ 


CD h- 


CO 


(O 


O) 


C3> O) e31 


O) 


en 




en en 


Oi 0> Oi Ol 


tn 


o> o o o 


o 


O 








0) 
Ql 
























































cj> in h- CD 


o> ■^ 


o 


CD 


CO 


CO to (O 


~ 


O 


r- CD ^ 


'^ h- 


CO ^ CD TT 


to 


O -«»■ O CD 


G 


CO 




41 












(o 


CO o r- r- 


r~ CO 




h- 


o 


O) ^ ^- 




■^ 


CO CN CO 


to ■« 


»- CO O CD 


rg 


CO CO o o 


O) 


Ol 




E 












1^ 


«- o in CD 


CD ■n^ 


r- 


O) 


o 


Tf O) (O 


o 


o 


eo CO fN 


P- CN 


CD to in e» 


CO 




V 


^ 




o 






c 

3 






to" 


o ■^" co" co" 


r~- iri 


r--' 


en" 


CO 


to to' in 


co' 


■^' 


f- cm' 1- 


V o" 


cm' co' p~-" r- 


co" 


to' O" CO CD 


h-' 


I*-' 




o 










00 


O 'fl' CO o 


CD o> 


CO 


^ 


in 


CD r- r- 




O) 


<J> CN (N 




K ^ fN fN 


CO 


r^ CD eo r^ 


s 


!£ 




c 






lO 




to 


O O CO ■.- 


CO O) 


CO 


o 




CD CD o 


■^ 


o 


in »- Tf 




CN en o CO 


CD 


in en T eo 


Ol 


ff» 




OJ 










O) 


TT o o m 


co' CN 


cd' 


o 


in' 


■W' tN O 




en" 




CO in" 


t-' in oi <- 


CN 


" G S H 


3 


i 










< 






IT) 


^ CO 1- in 


in CN 


en 


(N 


CO 


in r- o) 








in to 


r-. r;- r- ro 


2 


^ ?8 ^ S 


S 




1 














(N Tj r, o) 


V r^ 


Oi 




CN 


CN fN (N 




n 




CO CO 


CO CO to CO 


to 


lO 


















*-' '-' 


'-' 


rg" 


fNl" 


CN CN tN 


CN 


CN 


CN cn' cn' 


cm' cn 


CN (N CN (N 


CN 


fN CNJ* rsj CN 


cn" 


cm" 
















<D 


T T r^ cj) 


o o 


CO 


o 


CO 


O O r^ 






CO »- r^ 


CD CO 


CO « c 


to 


o h- in CO 


in 


in 
















m 


«~ r^ r^ "^ 


CO CD 




^ 




01 CN r^ 


^ 




CD in to 


in CO 


f CO 1- CO 


■^ 


■^ CO (N CO 


■«T 


V 








4) 


irt 








1- CO CO f^ 


^ O) 


CM 




o 


to O) o 


O) 




O »- (^ 


in CD 


CO r- V o 


CM 


CM CN fN r-. 












J3 

E 


c 


o 




r^" 


eo" co' o T-" 


(D O) 


o> 


in 


co' 


iri en r^ 


CO 


o" 


CN O CO 


V in" 


->t' to' TJ-' CO 




(N co" h*" r-" 


cn' 


CM* 








"O 3 






<D 


o m CD ^ 


O CO 


(N 


CO 


CO 


CD V K- 


h- 


n 


fN CO in 


1 CN 


in 1- -^ h- 




0) CJ) CO ^ 


o 


O 


















CN c» h* r^ 


in ^ 


h- 




■^ 


to CN .- 


<J) 




^ ^ O) 


CD »- 


CO CD CO O 






r^ 


f^ 








z 


£ 








co" r^" 


OJ" co" 


o" 


to" 


^^' 


en <-' co" 


-T 


CD 


CO O" T-' 


co' in 


to" OO" O" CN 


cm" 


co' "t' in co" 


to 


*fi 




















T- CN 


n 


TT 


in 


in CD CD 


CD 


CD 


CD r^ r- 


r~* h* 


f^ r^ 00 CO 


CO 


CO CO CO OO 


CO 


CD 




s 












































(A 

1 






11 




































c 






Ol — 




































E 

3 

8 

C 


i 

en 

TJ 
0) 

■K 

3 

■o" 
m 






5 s 
i ° 

Is 


0) 

o 

E 


or more 
or more 
or more 
r more 


4) 4) 


o 


J> 


o 


£ £ 2 


4> 
5 


0) 
O 


V V 4) 
O o O 


4> 4> 
O O 


OJ 41 V 4> 


V 


4) 4> 0) V 
— i: *- j- 












^1 


o 


£ E 


E 


E 


E 


e £ E 


E 


E 


E £ £ 


E E 


i i i 1 


E 


o o o o 
£ E E E 


4) 


C/l 








it 

3 O 


1 


g 8 8 o 

o o o o 


o o 
o o 
o o 


o 
o 
o 


o 


o 


o o b 


5 

CD 


o 


o o 5 


o o 

8 8 


O 5 O O 


o 


o o o o 


O 

£ 


3 




to 


O 






§ 


Q Q e °- 
o o o in 


o o 
o" o 


o 
o 


in 


o 


oi eo" r- 


in" 


V' to' (N 


o o 

^ o 


o o o S 


§ 


o s s s 


o 


t 












O 






in -<T 


CO 


CN 


CN 












oi to' r^' CD 


in 


^' to" (N 1-" 




< 
















«« 


V* tA t/t *A 


ty» t« 


w 


w» 




t)9 *A (/> 


M 


M 


V* */* 1/* 


iA (rt 


*/t tA *A tA 


tA 


M b^ M M 


w* 



E y 



Basic Tables 



31 



n 

S 

>> 



01 

a> 

E 
o 
u 

c 

« 
w 

o 

w 

(9 

■o 
w 

M 

3 

< 



(0 

>• 

w 

E 

9> 



X 

CO 



10 

w 

c 
o 

u 

3 

•o 
u 
O 

w" 

c 
o 



X 
lU 

oT 

E 
o 
u 



V) 

O S 

O I 

•a i 

♦J >. 

w ^ 

!• f 

" ■ F 

CO n 



in 

1 I 

CM *" 

* 2^ 

T! "• " 

^ 3 £ 

^ « ^ 

CT3 ♦rf — 

H (0 < 













in 


<o 




CO 


Tf 


lO 


CO 


in 


CM 


CM 


CM 


r^ 


to 






CM 


in 


CO 




CO 


««■ 


in 


to 


in 


CM 


CM 


CM 


f^ 


CO 






CM 


1 


1 












CD 


(N 


CO 


<J) 


h- 


CO 


CO 


o 


CN 


CD 


at 


CO 


"J- 


o 


CM 


CO 


OD 


CM 


5 


O) 


h- 


CO 


CO 


o 


CN 


CO 


cn 


CO 


Tj 


O 


CM 


CO 










c 




h- 


O 


CO 


(O 


CO 


in 


f^ 


o 


CD 


r- 


•V 


CJ) 


CM 


■V 


CO 




h- 


O 


CO 


CO 


eo 


m 


I-* 


o 


CD 




TJ 


CD 


CM 


TJ 


CO 












3 

£ 


n 


09 


to 


(O 


^" 


CO" 


(N 


^" 


cm' 


d" 




in 


cm" 


in 


CO 


ai 


ai 


oo' 


CD 


to" 


t" 


CO 




■^" 


cm" 






m* 


cm" 






CD' 








1 






CO 


r-. 


r- 


^ 




o 




00 


CO 


d 


in 


in 


■^ 


in 




oo 


CO 


f^ 


r^ 


■^ 








CO 




CM 


in 


in 


















tN 




CO 


CD 


o> 


CO 


03 


■V 


r- 


CD 


■«^ 


in 


■^ 


o 




■*r 


(M 




CO 


to 


5 




5 


TJ 




CO 


TJ 


m 






1^ 








V 




< 




to 






cm" 


CD" 




CD' 


CO 


co' 


co' 


to" 






tN 


■^ 


r>~' 


(O' 






cm" 


cd' 




CD* 


CO 


CO" 


co' 


co" 






CM* 


Tj" 


f^* 






c 








■<r 










■^ 






<T 


■V 


to 


in 


CD 


in 


CM 


•a- 


r- 

V 










*" 






TJ 


TJ 


CO 


in 


CD 


in 


CM 


TJ 












u> 


(O 


r- 


TJ 


CM 


o 


CO 


r- 


r^ 


"^ 


CD 


o 


~^ 


"7" 


cn 


r-- 


C0 


(D 


r- 


T 


CM 


o 


CO 


f^ 


f- 


"^ 


CD 


o 


^ 


^ 


O) 


r- 


, 




5 








St 




O 


CO 


CO 


CM 


in 


co 






in 


h- 




o 


CO 


CD 


s 


h- 


o 


CO 


CO 


CM 


in 


CO 


h- 




in 






o 


CO 


a> 






E 


ifi 




■V 




in 


O 


o 


CM 


CO 


CN 




o 


co 


CD 


CD 


o 




■^ 


r-^ 


in 


o 


O 


CM 


CO 


CM 




O 


CO 


CD 


CD 


O 








£ 


XI 


c 






r-" 


0> 


id 


CJJ 


co' 


co" 


CD" 


a> 




8 






in 




h- 




r-" 


cd" 


cd' 


ai 


co" 


CO* 


to" 


ai 




CO 


m" 


r^' 


iri 




r^ 






E 


"O 3 




to 




CM 


in 


CO 


o 


■^ 


in 


CO 


CO 




O 




■^ 


CO 


CO 




CM 


in 


CO 


O 


^ 


in 


CO 


CD 


CD 


CO 


o 


^ 


tr 


to 








3 


£ 




r- 




CO 


h- 


CO 


CO 


CN 


■^ 


CM 


a> 


h~ 




OO 








K 




CO 


r^ 


CO 


CO 


CM 


TJ 


CM 


CD 




O) 


00 














Z 




iO 




to' 


r-' 


co' 


O)' 


ai 




CN 


co" 




co' 


cm" 








*o* 




co" 




CO 


ai 


cn" 


r~" 


CM* 


CO 




co" 


cm" 




















00 




















*" 




~ 


~ 






a> 










~ 








_ 


^ 
























55 


n 


CO 


CD 


CO 




o 


CD 


r^ 




r^ 


O) 






CO 


■^ 


% 


CO 


CO 


CD 


CO 




o 


<D 


r~- 




J^ 


O) 


o 


o 


CO 


TJ 


r 




a 










h. 


in 


r- 


CJ> 


o 


in 


CO 


CO 


■^ 


CO 






CM 


^ 




1^ 


in 


r-^ 


ai 


o 


in 


to 


5 


■^ 


CO 


o 


cn 


CM 


s 








C 




h- 


(D 


f^ 


CO 


a> 


O) 


CO 




m 


o 


^H 










CO 


h-. 


5 


h- 


CO 


CD 


CD 


CO 




in 


o 


CM 




in 


O 








T3 




3 






crT 


cm" 


CM 








h." 


r-' 


cm" 




co" 


co" 


iri 


ai 


CO* 




co" 


cm" 


cm" 








r-" 


r-" 


cm" 




CO* 


CD 


in 




co' 






OJ 




O 




00 




r- 


■n 




o 




r- 


CM 


o 


r^ 


CD 


CO 




o 


CM 


00 




r- 


■^ 




o 




r- 


CM 


o 




CD 


CO 






CM 






ti 




£ 




OQ 




CO 


<D 




=0 


CO 


•^ 


r^ 


CD 


CO 


•q- 




r* 


CO 


CM 


00 




CO 


CD 




C0_ 


CO 


TJ 


r^ 


CD 


CO 


TT 








CM 










< 




<t 






<N 


co" 




CD" 


oo' 


co' 


co' 


CO 




r^* 




■^" 


h-" 


n" 






cm" 


to" 




CD' 


00" 


co' 


co" 


co" 




r-' 




Tj' 


r^" 






0) 








r^ 
















Tf 


■<» 


CO 


m 


CD 


in 


CM 


Tj- 


r^ 
















TJ 


^ 


CO 


in 


CD 


tn 


CM 


T* 














't 
































^ 




































2 








<n 


fvj 


h- 


CO 


o 


O) 


in 


■^ 


CO 


CO 


CD 


■T 


CD 


a> 


^ 


o 


o> 


CM 


h- 


CO 


o 


o> 


in 


TJ 


CO 


CO 


CO 


TJ 


CO 


CD 


Tj 


o 


1 




01 








(T> 


(N 


(O 




o 


l~- 


o 






CM 


^ 


CM 


O) 






CM 


cn 


CM 


co 






r- 


o 






CM 




CM 


a> 


to 


o 


CM 






£ 




-D 

E 






w 


<^. 


05. 


^. 


o> 


CD 


CM 


CO 


a> 




in 


CD 


r- 








CO 


CD 


cn 


S 




CD 


CM 


CO 


a> 






CD 


t~- 


o 


CD 








° 1 


o 


oc 


(M 


r^ 


in 


f^ 


^-" 


co' 




co' 


in 


in 




co" 


Tf" 


o" 


r-" 


oo' 


cm" 


r^ 


iri 


r*" 


S-' 


co" 


co" 




iri 


iri 




co" 


TJ 


o" 


r^" 






u 




o 




CM 


in 


s 


o 


^ 




CO 




CD 


CO 


o 




^ 


CD 


o 




CM 


in 


oo 


o 


^ 


in 




r~^ 


to 


CO 


o 


Tj 


TT 


CD 








3 


£ 




K 




CO 


r^ 


CO 


CM 




CN 


a> 


h- 


O) 


CO 


t~- 






r^ 




CO 


r^ 


CO 


CO 


CM 


TJ 




CD 


r- 


a> 


CO 














Z 






CO 

OD 




co" 


r-" 


co" 


at 


CJJ" 


1^' 


cm" 


OD 


^ 


CO 


CM 








s 




CO* 


r^* 


co' 


o> 


cn 


f^" 


CM* 


co" 


^ 


co" 


cm" 


















h> 




m 




(N 




~^ 


CN 


CO 


tN 


CD 


CO 


CM 


CO 


in 


CO 


CO 




in 




h- 


CO 


1^ 


CD 


CO 


TJ 


to 


CD 


CM 


CO 


CD 


^ 


5f 












o 




a> 


CD 


^ 


Oi 




8 




^ 




^T 


O 


in 


in 


CO 


cn 




CD 


CO 


o 


CO 


CM 


CD 


CM 


O 


o 


CD 


r-- 




in 


to 














O) 




CO 


CO 


in 


® 




O 






■C 


CO 


CO 


o 


(-- 


TT 




CD 


in 


CM 


o 


o 


CM 


CM 


CO 


o 


o 


in 


to 


^ 


r^ 


V 








c 




in 




to' 




s 




CO* 


in 






cm" 




■^ 


in' 


cm' 


co' 


1*-* 




co" 


co" 


CD 


CO" 


CD 


cm" 


cm" 




CD' 


o 




co" 




g 


oo' 








o 
E 




<n 




(N 








in 






CM 


CO 


r^ 


CD 


CM 


o 


U) 




CM 


CM 




CO 


O 


CO 




CM 


in 


CM 




TT 




CM 




Q) 




2. 


CO 




CO 




■^ 




s 


in 


o 


CM 


CD 


■n- 


CO 


o 


CO 


r-. 


cn 




CO 


in 


o 


CD 




CO 


CO 




r- 


TJ 




o 


CO 




r^ 




E 






tf> 




CM 


r^" 


o" 


co" 


in" 


co' 


*«■" 


oi" 


in 


h-" 


o 


CD" 


^" 


CD' 


s 




cm" 




co' 


co' 


in" 


CO 


CO 


o>' 


iri 


r-' 


o" 


to" 


Tj" 


ai 


o" 




o 
u 




< 




a> 








in 


CO 




CM 


r* 


CD 


cn 


■T 


CO 


CO 


to 


in 








■^ 


CO 




CM 


r^ 


to 


(D 


■^ 


CO 


CO 


00 


in 












cr 
















CM 


CM 


"^ 


CM 


CM 








<o 
















CM 


CM 


■^ 


CM 


CM 












c 

0) 
J3 








CM 
































CM 








































o 




CO 


(D 


o 


O) 


f^ 


^ 


"co" 


CO 


~a^ 


cn 


^ 


"in" 


tX) 


f^ 


in 




CD 


CO 


"^ 


CO 


(^ 


^ 


CD 


O 


CN 


CM 


CO 


o 


CO 


CO 


in 












o 




(D 


CO 




Ol 


f- 


^ 




oi 




CO 


r— 


c8 


h- 


CD 


*» 




a> 


CO 




f^ 


f^ 


CM 


in 


CO 


CO 


h- 


O 


CO 


in 


in 


in 




." 


aj 






T 




(D 




CO 


M' 


co 


o 




CO 








O) 








to 


in 




(D 


CO 


CD 


CM 


CO 


CO 


CO 


o 


CM 


en 




(M 




►- 


X) 


c 




^«. 








o" 






TJ" 






co" 


CNj" 


r-" 


m" 


o' 


t-^" 


CM 






^" 


^" 


< 


r-' 


iri 






to 




rv." 


iri 


o" 


p^" 


to' 






E 


"O 3 


CO 








^ 


CM 






CO 






r- 


to 


O 


■^ 


■w 


CD 


O 




CM 


in 


CO 


o 


^ 


m 




OO 


to 


CO 


o 


■^ 


T 


CO 








3 


o 




N- 






O) 


■^ 






■T 






r- 


O) 


CO 


h~ 






h- 




CO 


r- 


CO 


CO 


CM 


Tt 




O) 


l~- 


CD 


to 


r- 






o^ 






z 




O 




co" 


r. 


o" 


o 


a> 


r- 


tN 


co' 




co" 


cm' 








CD 




CO 


i~- 


CO 


CD* 


cd' 


h-" 


cm' 


to' 




co" 


tN 








T» 












a> 




















'" 












00 
















*" 




" 
























h- 




CN 


in 


in 


T 


r- 


co 


in 


o 


CO 


h- 


in 


00 


CM 


"T" 


in 




f~- 




CO 


O 


O 


^ 


O) 


CD 


CO 




CM 


■^ 


CM 


2 


5^ 












o 






o 


CO 


^ 




^ 


o 


CO 


CD 


co 


in 


^ 


CJ> 








in 


f~^ 


CO 


CD 


r~ 


o 


r- 


in 


CM 


CO 




CD 


TJ 


tD 


cn 


c 






C 




CO 




CD 


(D 


CM 


o 


CO 


a> 


f^ 


a> 


■^ 




<7 


CO 






to 




o 


o 


CM 


CD 


CD 


in 


r--. 


CD 


'T 


o 


CM 


CD 


r- 


TJ 


CJ> 


5 


c 




3 


E 


(O 






co' 


co' 




o 


(N 


co' 


o' 


cm" 


to" 




■<T 


co' 


r-' 


in 




t" 


CO* 


CD 


co' 




tt" 


■^' 


r-" 


O 


co" 




Tj" 


co" 


f^" 


r«-" 


o 




o 


m 






(D 


CM 




CO 


CD 


a> 


r-. 


O) 


in 


CO 


in 


in 


CM 


CM 




in 




CO 


■^ 


■V 


in 


TT 


in 


a> 


in 


CO 


in 


in 


CM 


o 


S 






E 




in 




CO 




■^ 




CO 


in 


CO 


CM 


CO 


^ 


CO 


CM 






00 




CO 


CO 


^ 


■^ 




TT 


CO 


CM 


CO 


TJ 


CO 


CM 






r* 




3 




< 




CO 




<d' 


(N" 


co" 


CO 


co' 


r- 


o 


cm" 


r-- 


cm' 










CD 




?^* 


r^' 


CO 


CO 


co' 


T^' 


o' 


cm" 


f-" 


CM* 










25 


< 


TJ 








C£ 




TT 


(D 


in 


■V 


CO 


(N 


■T 


CM 














in 






CM 


CO 


CO 


CO 


CM 


TJ 


CM 














o 











rt 
































(M 
































*" 








CO 




CM 


O 


(O 


■V 


■^ 


a) 


~]!7" 




a> 


CO 


CO 


o 


CO 


in 


CM 




to 


O) 


in 


CM 


CO 


O 


cn 


in 


■«T 


^ 


TJ 


9? 


f^ 


G 


3 




TJ 








m 




(D 








h- 


CO 


CO 


CD 


a> 


O) 




CO 


Tj 


CO 


CO 




in 


in 




CO 


CM 


CO 


CO 


CD 


in 


in 


CO 


CD 


CO 


CO 




C 


0) 


ifl 




(M 




CO 


CM 


o> 


CD 


CJ> 




CM 


O) 


CD 


1^ 


s 


CM 


o> 


CO 


o 




CD 


CD 


CO 


at 


to 


o> 


CO 


1-^ 


CO 


h- 


CO 




CD 


CD 






n 


J3 


c 




fv 




CO 


CO 


^" 


CO 


^' 


o 






o 


in 


r-' 


in' 


ai 


^* 


o 




O) 


cd" 


cd' 


to* 


in" 




CO 


cd' 


o 


iri 




iri 


ai 


TJ 


cm' 




55 


E 


O 3 


CD 


r*. 




CM 


m 


CO 






CN 




in 




o 


TT 


^ 






o 






CD 


a> 


CO 


CD 


O 


o 


TT 




o 


■^ 


■■T 






in 




3 






o 




CO 


CM 


CM 


o 


Oi 


in 




<3> 


O) 


■^ 














CO 


in 


CO 


CM 


r-~ 


in 




cn 


at 


TT 










»l 






z 


Sf 




s 




TT 


^' 


rM 


o" 


p^ 


in' 


K 


co' 


cm" 












i 




co' 


r-' 


f^" 


CO* 


r--' 


iri 


r^" 


co" 


cm' 












R 
















CO 


~ 




O) 


T 


in 






r- 


CM 




CD 


•^ 


CO 


T 




to 


CD 




in 


r~- 


CO 


CM 




CO 


CD 




CD 


in 


CO 


r-. 




£ 








rt 




ID 




h- 


(M 


■■J 


o 




n 




TT 


h- 


in 


CM 


h- 


r- 




o 


tN 


•V 




CM 


CO 


CO 


CM 


cm 


CD 


CD 


r- 


Tj 


CO 


in 




c 
o 




c 




to 




=o 




h- 


r^ 


CN 


TT 


CD 




CM 


O 


o 


CO 


CO 


CO 


(O 






■^ 


CO 




to 




r^ 








O 


CD 


in 


TJ 


CM_ 






3 




tn 




'iT 


co" 


h." 


n" 


ai 


o" 


^' 


co' 


CO 


r-* 


h-" 


cd" 


CD" 




a 






iri 




CO* 


in" 


to" 


iri 


cd' 






r-~* 


o" 




tG 






o 




O 


UO 


<r 




in 


r- 


(M 


c» 




cn 


r- 


CD 


r- 


o 


CD 


h- 


^ 


r^ 




CO 


h* 






■^ 


CO 


tN 


o 


o 


cn 


TJ 


o 


TT 


CD 


2 




3 




E 




Si 




=0 


in 


o 


to 


S 


at 


*o. 


CO 


N- 


o 


in 


CO 


o_ 


CM 


c 






r^ 




S 






in 


TJ 


in 


CD 






CD 




00 




TJ 




< 










in 


O) 


^' 


in 


ai 


CO 


CO 


a> 


^" 


to' 






t^" 


o> 








co' 


f^' 


cm" 


f~-' 


n* 


iri 


r^' 


co" 


co" 




O 


r-* 


cm' 




0) 

•o 

TJ 








00 
















^ 


in 




CD 


CD 


CO 


^" 




3 
















TJ 


in 




CD 


CD 


CO 




" 


(0 








■^ 




rsi 


CD 


r- 


CM 




•^ 


CO 


CD 


CO 


-«■ 


~ 


in 


in 


o 


<n 




CM 


^ 


~T" 


^ 


in 


h- 


r- 


cn 


CM 


o 


,_ 


Q 


■^ 


f^ 


!G 














h- 


O) 




CM 


o 




o 


CO 


T 


CD 


CM 




(D 


in 


CM 




o 


r- 




in 


CD 


o 


CO 


CO 


o 


CM 


o 


o 


in 


o 


OD 




i! 


0) 


in 




<D 




o>. 


«» 


in 


CM 


o 


o 


1-* 


CD 


CD 


■V 


CD 






in 


tfl 




CO 


co 






o 


CD 


O) 


o 


r- 


CD 


r- 


TJ 


o 


in 


O 




t: 


x> 


c 




o 




tj) 


<D 


in 


CO 


in 


o 


r- 


CD 


iri 


CM 


fsj' 






cm" 


s 




in' 


o* 


fM" 


f^' 


ai 


Tj' 


o' 


CM* 


r-" 


ai 


ai 


o" 




CM* 


(D 




"re 
o 


E 


O 3 


•^ 


s 




CO 


O 


CO 


t~- 


CO 


r~ 


o 


in 


r^i 


CO 


CO 


o 


CO 


CO 






in 




CO 


TJ 


in 


CO 


to 


Ol 


h- 


in 


o 


CO 


CD 


t 




3 


% 








CD 


a> 


■V 


CD 


o 


(D 


o 


oo 


LO 


CD 








in 








■^ 


o 


M 


o>. 


in 


o 


h- 


in 


CD 


r- 






cn 




z 






CO 










*" 


"" 


(N 


V 


in 


CO 


co" 


cm' 








s 










^' 


"' 


^ 


Tj" 


iri 


co" 


CO 


cm' 








" 






1 






CM 


(O 


m 


CD 


O) 


CM 


h- 


CJ> 


TT 


cn 


cn 


O) 


CO 


■V 


CD 


O) 


CM 


^ 


CM 


~ 


~ 


Q 


CO 


r- 


^ 


CO 


TT 


h* 


o 


CM 


to 


in 


^ 










^ 


(D 


■w 


in 


CO 


CO 


1 


cn 


■^ 




■^ 


^ 


CM 




CM 


in 




CO 


CO 




CD 




CO 


r- 






CO 


h* 


r- 


CM 


CD 


TJ 








'c 




^ 


CO 


o 


in 




CO 


o 


TT 


O 


r- 


CO 


CM 




CD 


o 


in 


r^ 


CD 


CM 










in 




<o 


o 


(D 


CO 


in 


cn 


in 


lO 






Q. 


3 




c> 


CJ> 


h- 




in" 


cm" 


^' 




cm" 


co' 


o" 


in 


\ri 


co' 


cm' 




s 


ai 


h-' 


co" 


cm" 


r^" 


o' 


o' 


cm" 


1^" 


o 


TJ-" 


s" 


CM* 






|C 






E 




CO 


V 


o> 


<j> 


CO 


CO 


CO 


o 




ai 




CO 


CO 


in 


CO 






^ 


CO 


TT 


CO 


CO 


CO 


to 


CO 


CM 






CO 






00 










o 


a> 


O) 


CO 


CM 


in 






CO 


CO 




a> 


CO 


o 






■* 






CD 


O) 


^ 


o 


tD 


CD 




CD 


5 


to 


o 






in 






l2 


TO 




CO 


en 


cO" 


o 


in 




in 


K 


r^" 


in 


o 


<D 


co" 








f^ 






CO* 


cm" 


co" 


CM 


CD 


CD 


in" 


ai 


CO 


CO* 








iri 










CJ 




rxj 


in 


in 


in 


^ 


CO 


CO 


in 


CO 


CM 










at 








CM 


CO 


Tj 


to 


CD 


in 


r- 


CM 










CM 












in 
































CO 
































^ 










o 


to 


CO 


(D 


<D 


in 


O) 


a> 


CN 


"^ 


O) 


If 


"to" 


o 




o 


00 


r- 




CD 


in 


CO 


CO 


O 


to 


TJ 


^ 


in 


"IT" 


"to" 


•v 


^ 


M 






£ 

o 






in 


S 


rr 


CO 




O) 


O) 


CO 


CD 






CO 




to 




CM 


CO 




CM 


CO 


CO 


■* 


CO 


CD 


in 




r- 


in 






in 


o 






-o 






in 


■^ 


CM 


O) 


In 




■V 


CO 


tN 




■q- 








r- 


r^ 


Tf 


h- 




CM 


CO 


o 


CD 


CM 


CD 


CO 


in 


CM 






to 


CD 






V 






a 


(N 


■^" 


o 


K 


co' 


n 


iri 


CO 


co" 


o 




cn" 


^" 


iri 




CM 












to" 


cm" 


co" 


o 




CD 




o 


S 


TJ 


r^" 




w 




0) "ai 

T) 




o 


(N 


r— 


CO 


h~ 


CO 


O) 


(N 


r- 


o 


r- 


CO 


r- 


o 


CO 




00 


CO 








^ 


CO 


o 


r- 


CM 


o 


r-- 


CD 


a> 


CO 


TJ 


■* 




=3 




(N 




V 


o 


CD 


CD 


o 


o 


CN 


T 




CM 


CO 


CO 


CO 


CO 




00 


o 








CO 


TJ 


CD 


Tj 


cn 


to 


CO 


CD_ 


CO 


CM 


OO 


CM 




TJ 


S 




in 




co" 










to' 


co' 


CO 


CM 


o 


co" 


co' 


iri 


cd' 


CO 


■^ 


o 


o" 


in" 


to 






in" 




o 


o 




co" 


iri 


(D 


iri 




< 


o 






CM 


in 


CO 




CO 






O 


CM 


o 




'■X 


CD 




CD 


h- 


00 






CD 


o 


CO 


o 




CM 


o 




s 


CD 




CD 


r- 


^ 










CO 
CO 






^ 




CM 


(N 


CM 


■^ 


-tr 


I-* 


CO 


CO 


CM 






CO 












CM 


r. 




■<j 


r-^ 


CO 


CM 


















CO 


^ 


in 


CJ) 


CD 




o 


CO 


~~~ 


<o 


co 


CM 


cn 


^ 


CD 


CO 




CD 


"TT 


■t 


CM 


o 


CO 


h- 


r- 




to 


o 


~]r 




cn 


^ 


r- 








10 




o 


^ 


CO 


in 


CD 






in 




^ 


a 


o 




;^ 


in 


^ 




r-. 


o 


S 


CO 


CM 


in 


to 


r- 




in 






s 


CO 


O) 


in 






0) 


C 




in 


r- 


r- 


r^ 


O 




n 






CO 


CN) 


in 




CM 


■^ 


r- 


o 


o 


CM 


CO 


tN 




o 


CO 


CD 


o 




m 






X) 


3 




a 




o" 




o 


o 


co' 


o' 


^" 


to 


to 


§ 


o" 


CD" 




I~-" 




r^' 


C3> 


co" 






CO 


CD 


ai 




8 


iri 


r-" 


iri 












£ 


£ 




m 


CM 


h- 


-<T 


o> 


in 


D) 


CM 


o 


a) 




T 


T 


CO 


rt 




CM 


m 






■H' 


in 


CO 


CO 


CO 


o 


TJ 


TJ 


CD 








3 




CO 


O) 


O 


CO 


(N 


-<T 


in 


in 


CO 


o 


r~ 


at 


CO 








r- 




CO 


r- 






CM 


■<T 


CM 


CD 


r^ 


CD 


CO 


r^ 












z 


B 




CO 




in' 


t' 


CO 




ai 




(N 


O) 




co" 


cm' 








co 




CO 


r- 


oo' 


CD" 


cd" 




cm' 


CO* 




CO* 


cm' 








to' 




















*" 










'** 












CD 
















" 




^ 












CM 










a> 








o 












7 


~ 


~ 


O 

o 
o 






1 

o 






o 


o 


o 


O 


o 


O 




^ 


7 


7 


o 

8 

O 








T3 












o 




o 














8 


8 








u 






o 


o 


o 


o 


o 


O 






o' 
o 


8" 


o 






£! 


u 






c 




o 




o 
















cu 




c 






o 


o 


o 


o 


o 


O 




o 


o 


£ 




w 






w 




o 


in' 


o 


in 


o 


O 


o" 


in' 


o 


CM 


in 




tn 

9 






iri 


o" 


iri 


o 




o" 


iri 


o 


CM 


in 




(fl' 


3^ 










o 




CN 


CM 


CO 


-<r 


in 


h- 




tA 


V* 


<y» 








O 




CM 


CM 


to 




in 


r- 




y* 


y* 


y* 


o 


c 


■o" 








o 




«A 


(A 


M 


V* 


(A 


(A 


*A 


tA 








£ 


o 




tA 


tt» 


w 


t/t 




M 


y* 


y* 








£ 




ra 


c 






o 


v» 


















O 


o 






o 


V* 


















« 


•1) 


4) 












Ol 


o 




V 


a> 


V 


u 


U 


V 


S 


t 


TJ 


TJ 




o 


c 


CJ> 


o 




d) 


OJ 


o 


V 


0) 


0) 


<a 


<u 


"2 


■o 


TJ 


o 


oi 


O 








TJ 
0) 

3 


in 

o 


5 


TJ 


TJ 


T) 


TJ 


TJ 


TJ 


TJ 


TJ 


C 


C 






a; 
tn 


iri 


o 


TJ 


TJ 


TJ 


TJ 


TJ 


T3 


TJ 


TJ 


c: 


c 


C 




o 






TJ 


C 


c 


C 


c 


C 


C 


c 


C 


3 


3 






z 


T) 


C 


C 


c 


c 


c 


C 


C 


C 


3 


3 


3 








c 


C 
3 


3 
O 


3 

o 


3 
O 


3 
O 


3 
O 


3 
O 


3 
O 


3 

o 


O 

o 


O 

o 


o 
o 


8 


J 


c 

3 


3 


3 


3 


3 


3 


3 


3 
O 


3 
O 


o 
o 


8 


g 


8 










TJ 

C 
3 


O 

o 
o 


o 
o 
o" 


o 
o 
in" 


s 

o' 


8 

in 


s 

o 


8 

O 


8 

O 


8 

in 


o 

8 


o 


o 


§ 


01 

Z 
n 
> 


TO 


TJ 

c 

3 


§ 


o" 


in" 


o 


in" 


O 


o" 


8 

o" 


8 

iri 


o 

8 


O 


g 


§ 


5. 
s 










o 




in' 






(M 


CN 


CO 


^ 


in 


r- 










o 




iri 






CM 


CM 


to 


Tj- 


in 








in 




c 










Z 


«/» 


w 


t« 


bft 


yt 


y* 


w 


w 


«/> 


V* 


V* 


trt 


*rt 




z 




y* 


*A 


Vi 


y* 


Vk 


trt 


y* 


tft 


y* 


y* 


y* 


yt 




o 












< 
































•- 
































z 


1 



32 



Individual Returns 1992 



CD 



>< 

•a 
c 
a 
a 

E 

o 
u 

c 

M 
(A 

o 

•a 
S 

M 

3 

'5' 

< 



0) 
N 

w 

> 

M 

E 

0) 
K 

ra 

t- 

^ 
c 
ra 

M 

c 
o 

tj 

3 

■o 

01 

o 

M 

C 

o 



0) 
X 
UJ 



o 




fi 


u 




fc 


c 




c 








U) 






lA 






o 




r 


k 






O 






■o 






Q) 












in 




F 


3 












■D 






< 




E 

ra 


1/) 

C 




s 


k 




■n 


1 


^ 


01 


d: 


-1 

c 














E 


< 


c 




u 


11 


c* 


o 


0) 




i 


ra 










3 

13 


3 


<fl 






1- 


U) 


< 













r- 


cn 


<D 


O) 


CM 


^ 


CD 


CD 


■V 


CD 


T 


o 


in 


o 


r- 


CM 


K 


CO 


CD 


Oi 


CM 


h- 


CD 


CD 


^ 


CD 


T 


o 


in 


O 


T^ 


(N 


1 


1 














r^ 


1^ 


CJ) 


CD 


CO 


O 


O) 


CJ) 


CD 


CN 


CO 


CM 




CD 


CO 




r* 


r^ 


Oi 


CD 


CD 


O 


CJ) 


CJ) 


CD 


tN 


CO 


CN 




CD 


CO 










c 




00 


o 


(O 


in 




CO 


CO 


CD 


CO 




in 


in 


CO 


o 


in 


CN 


m 


O 


CD 


in 




CO 


to 


CO 


CO 




in 


in 


CO 


o 


in 


CN 










<D 


s 


CO 






(D" 


Oi 


to 


CJ) 


T^ 


•«■ 


in 


oi 


co" 


o" 


co" 


co' 


s 


co" 






CO 


ai 


to" 


ai 


1^" 


s 


in 


CO 


s 


o" 


co' 








s 




<N 


(D 






r^ 


O) 


CM 


00 


CD 


CD 


CM 


o 


CO 


CD 


(N 


O 


CD 






h- 


o> 


CM 


CO 


CD 


CM 


o 


CO 


CN 












w 








(O 


CO 


'tf 


^ 


CO 


(N 


in 


CN 


o 


^ 


CM 


CJ> 


r- 








co 


*. 


■V 


Ti- 


CO 


(N 


in 


CM 


o 


■v 


CM 












< 




00 












■V" 


CD 


O 




o" 




CO 






co' 


OD 












^" 


to" 


o 




o" 


•V 


co' 


■^' 




to 






e 
8 

C 
























CM 


(N 


r^ 


■V 


in 


TT 


(N 


CO 


CO 
CO 
















CM 


(N 




■^ 


in 


■^ 


CN 


CO 












M 


O) 


■^ 


<N 


T 


o 


r- 


■^ 


(N 


in 




C7> 


"]7" 


"^ 


t^ 


h- 


m 


C7) 


^ 


CM 


"^ 


o 


h- 


TT 


CN 


in 




CD 






r* 


f^ 


1 




re 








^ 


CD 


(N 


(O 


O) 


CD 


<o 


in 


O 




CO 


h- 




f- 


in 


CM 


1 


O) 


CM 


CO 


CJ> 


CO 


tD 


in 


O 




CO 






r* 


in 


tN 






4) 


«n 






CJ) 


■<T 


<o 


CO 


CO 


CD 


CO 




CJ) 




o> 


(O 


o 




O 




Oi 


T 


CD 


CO 


CD 


<D 


CO 




CJ> 


CO 


CD 


CO 


o 


h* 


O 






JH 






f-.' 


in 


lO 




O)" 




o 


■^" 


O 


cd' 


r^ 


t< 


r^" 


(N 


o" 


co" 


h- 


iri 


in' 




oi 




o" 


■<f 


o" 


cd" 






t^' 


CN 


o" 


to' 






E 


O 3 




•n 










in 




h- 


(-- 






CN 


r- 


^ 


(N 


in 


in 










in 


1^ 


r- 


f^ 






tN 


t^ 


^ 


CN 


m 








3 


% 




M- 








CO 


-<J 


CO 


CM 


CO 


"«■ 


5 


in 


■V 


CD 






■V 








to 


•w 


to 


tN 


CO 


■* 


CJ) 


in 


-w 


CD 












z 






o" 








*" 


(N 


co' 


co" 


CD 


CO 


oi 


co" 


(N 








o 
1 








" 


CN 


CO 


co" 


CD 


cd" 


oi 


CO 


CM 




















f- 


~ 


~ 




o 


~ 


CM 


o> 


CD 


CO 


o 


<o 


T 


in 


o 


CO 


f- 


in 


CO 




o 


T" 


CN 


tj) 


CO 


CO 


o 


CO 


^ 


m 


O 


to 


1 




















to 




■<J 




O 


O) 


in 


O) 


f- 


in 




^ 






CO 




(O 




^ 




o 


CJ> 


in 


CD 


1^ 


in 




n 






j2 




















O) 


n 




T 


'J 


to 


CN 


cn 


o 


in 






CO 








O) 


CO 




■«T 


•<T 


CD 


CN 


CD 


o 


in 






1 




3 




(Nj" 


CO 






CM 


O) 


in 


Oi 


in" 


CJ> 


oi 


in 


in' 


co' 


ih 




fV 


co" 






tN 


CJ) 


in 




in 


ai 


ai 


in 


iri 


<o" 


iri 










o 




in 








h~ 


O) 


tN 


CO 


CD 


in 


r^ 


tn 


CJ) 


O) 


CO 




lO 








r- 


Oi 


CM 




CO 


in 


r- 


in 


CD 


o> 


CO 










E 


r4 








CO 


CO 


•<i 


'J 


CO 


CN 


^ 




r- 




o 




e> 








co 


to 


■^ 




to 


CM 


TT 




r- 




o 












< 




r-' 












■v' 


CD 


o" 


h-" 


o 


^" 


h-" 


^' 




co' 


r- 












V 


CD 


o 


r^" 


o 


•V 


r- 


^ 




CO 






1 

ITS 

X 

s 
























CN 


CN 




V 


in 




CN 


CO 


















CN 


CM 




^ 


in 


^ 


(N 


CO 












h- 




o 




TT 


CD 


O) 


CM 


r- 


CO 


in 


r- 


r- 


•<j 


CJ> 


CO 


h- 




o 




TT 


CD 


Oi 


CN 


r- 


CO 


in 


f~- 


r- 


•^ 


CD 


CO 


1 




01 








in 




O) 




CD 


^ 




CO 


CO 


r- 


CD 




O) 


<N 


in 




m 




CJ) 




CD 


T 




CO 


co 


r- 


CD 




<D 


CM 


in 


r^ 








OJ 






rt 


O) 


r^ 




r- 


CO 


CD 


CO 


o 




CO 


o 


CD 


(D 


CD 


CJ) 


CO 


Oi 


r^ 




f^ 


to 


CD 


CO 


o 




CO 


o 


CD 


CD 


CD 


CD 








E 




CO 


ff>" 


cm" 


^' 




CO 




O 


V 


o" 


o 


in" 


CD' 


CD 




o 


in" 


O) 


tN 


■^ 




CO 




O 


■^' 


o 


o 


iri 


CD 


CD 




o 


iri 








O 3 




rt 










in 


r^ 




r- 






CM 


r- 


■V 


CN 


in 


to 










in 


r^ 


r- 


r- 






CN 






CN 


in 






c 


3 






V 








cn 


■^ 


CO 


(N 


CO 


■^ 


5) 


in 


n 


CD 






■<r 








CO 


TT 


CO 


CN 


CD 


1 


CD 


in 




CO 












z 






o 








"" 


Ol 


CO 


CO 


cd' 


CD 


oi 


CO 


CN 








o 








*" 


cm" 


to' 


co' 


<o 


CD 


O) 


CO 


CM 




















(O 




r-- 




CJ) 


CD 


J^ 


~CD~ 


tN 


O 


^ 


CM 


O 


O 


t-~ 


CO 


CM 




h- 




^ 


in 


in 


CO 


r^ 


CJ) 


CD 


tN 


^ 


CO 


in 


Q 


^ 












o> 




■^ 




Ol 


CD 


f^ 




CO 


CJ) 


CO 


CM 


Oi 


O) 


CO 


o 


00 




n 




(N 


tn 


CO 


o 


-T 


CO 




CD 


f^ 


CO 


o 
















<*) 




<£> 




CO 








CO 


in 


CO 








O) 


CN 


o 




'^_ 




CJ) 


cn 


to 






in 


O 


CO 


CD 




CD 




fO 








c 
o 

E 




3 








oi 


■T 


Oi 


CN 


o 


CO 


CO 


■^' 




"* 


CD 












it" 




in" 


oi 


in' 


in 


r* 




CD 


O) 


CD 


to" 


tr» 








f7 








CD 


CO 


CO 


r- 


CO 


r^ 


in 


CO 


CO 




o 


CM 


i 










CO 


CO 


■^ 


CO 


O) 


o> 


CM 


in 




o> 




CO 




0) 




fN 


r-_ 








r- 


(O 


in 


o 


CD 




'a- 


o 




CO 


CN 










^ 


CO 


■^ 


Oi 


•^ 


CO 


CM 


o 




CO 




r- 


to 


















CM 


in 


o" 


^ 


h- 


to" 


CN 


h." 


in 


CJ) 


cm" 


o 


CD 








cm" 


co" 


o 


co" 


r-" 


co" 


cm" 


r^" 


in" 


C3>" 


cm" 


O 


cm" 








< 




in 












CO 




CO 


CO 






T 


in 




CO 


3 












CO 


TT 


CO 


CD 






T 


in 


r- 


CO 














« 
















" 




T 


CM 


tN 






^ 
















" 




TT 


CN 


CN 




















o 




in 




(O 


o 


r- 


o> 


■<I 


CO 


in 


CD 


tN 


o 


CN 


in 


r- 




in 




~~^ 


CD 


O) 


o 


r~- 


in 




in 


T 


"37 


to 


o 


<o 












ID 




CO 




(N 


■^ 


CM 


(N 


CO 


CN 


(N 


■V 


CD 


CD 


(N 


o 


<71 




CO 




o 


s 




■^ 


CD 


i~- 


o 


CO 


TT 


CD 


o 


o 


00 




ra 

1- 


K 






r-_ 




CO 




O) 


O) 




in 


CO 


CO 


^ 




■^ 


O) 




o 


iC 




to 






CO 


v^ 


o 


eo 


CN 


CO 




CO 


f~^ 


o 


o_ 




E 










CO 




CO 


in 


in 






(N 


(N 


<o' 






O 


CD 


<n 




V 




r-" 




o 


co" 


o 


to" 


cd" 


in 


CD 




o 


CD 




o 




O 3 


(N 


rt 








r- 


(D 


CO 






CN 


(N 


CN 




■^ 


CM 


in 


CO 










in 


r^ 


r- 








CN 




■<» 


(M 


in 






3 






tn 








in 




■^ 








o> 


in 


■V 


CD 






1 








CO 


^ 


(O 


CN 


CO 


■^ 


OT 


in 


■* 


to 










z 
















co' 


co' 


<o" 


CD" 


to" 


oi 


co" 


cn' 








o 










(N 


to" 


co' 


cd" 


cd" 


cd" 


co' 


CM 










c 










n 
































1 












































"*""" 


" 


' 










^^~ 


^^~ 


^^~ 


^~~" 












































in 

c 
o 










<n 




T 


(^ 


in 


O) 


,_ 


in 


■^ 


in 


CO 


CM 


CD 


O) 


O 


CO 


CM 




o 


to 


CO 


^ 


O) 


^ 


CO 


o 


r- 


CM 


o 


CO 


CO 


r- 


u> 










<^ 




OD 


to 


tn 


CD 






CO 


CD 




h- 


CD 


CD 


r- 


r- 


in 




CM 


Tf 


CD 


CD 


tN 




o 


in 


Tj- 


p- 


CD 


CO 


CM 


CD 


OD 










11 




a> 


t^ 




CO 


r- 


CM 


in 


CO 


fO 


co 


CO 


CM 


CO 


in 


to 




Ol 




CO 


t~. 


^ 


o 


CD 


■* 


tN 


co 


CO 




CO 


in 


f-- 


S? 


c 




3 




o" 




r> 




o 




o 


in 


■^" 


oi 


t" 


^" 


in" 


cd" 


CN 


V 


CO 




o 






cm" 


CO 


CO 


o" 


co" 


CN 


•^" 


in" 




CN 


^ 


to 


s 


o 




o 


S 


r- 




OD 


CD 


in 


^ 


<N 


^ 


CO 


•^ 


f~- 


h- 


CJ) 


o 


in 


CN 


a 










O 


o> 


CO 


CO 


CO 


r- 


r- 


0> 




in 


CN 


h- 






E 


tN 


■* 




o 


CD 


in 


CJ) 


<N 


CN 


o 


o 


CN 


CN 




CN 
















CN 


1^ 




o 


o 


CM 


CN 










w 


E 


o 




< 




r-' 




(6 


co" 


o 


O) 


CO 


in' 


r-' 


co' 


in" 


CN 










m 








CO 


^' 


r-" 


in 


f^" 


cd" 


in 


tN 










o 










in 








CN 








tN 
































tN 
















n 


o 












CO 


CO 


o 


o 


CO 


CD 


o 


CJ) 


CD 


h- 


CO 


in 


CO 




CO 






00 


tN 


O 


Oi 


CO 


CN 


~~^ 


"7" 


f— 


^ 


CO 


CD 


O 


00 




T) 








o 




CO 


CO 


^ 


r- 


(N 


CO 




r- 


CJ) 


CN 


CO 


Oi 


■<r 




in 




<N 




ro 


o 


•^ 


CD 


CD 


CN 


in 


tN 


CO 


1^ 


CO 




V 


c 


1 


SU 


ifl 




00 




CO 


in 


o 




h- 


CO 


o 


CD 


o 


t3> 


r- 


CO 


CO 


CJ) 


m 




CD 




■^ 


CO 


CD 


*» 


O 


in 


h- 


CD 




CO 


CO 


CD 


CM 




E 




oT 


)N 




in" 


O)' 


CO 


o 


eo" 


^-.' 


O) 


co" 


co" 


O 


in 


cm" 


to" 


co' 


3 




jr" 






co" 


in' 


CJ>" 


O 


•^" 


r-" 




in' 


CN 


to 


to 


oo' 


■K 


O 3 




in 




CD 


(O 


CO 


^ 


O) 


CO 




CO 


CO 


CD 


tN 


CO 












in 


to 


CM 


^ 




CO 


CO 




CM 


CO 






ID 


IK 




3 


1) 








a> 








CO 


•T 


'J 


O) 


^ 


CO 










O 








CM 




CO 


^ 


^ 


O) 


■^ 












O 




2 






s' 






(N 


CO 


CO 


cm" 


(N 


■T 


cn' 


cm" 












O) 








'" 


(N 


CN 


CN 


■f 


CN 


CN 












(O' 












00 




in 


O 


O) 


~ 


o 


CD 


o 


r^ 


CO 




N- 


CD 


r- 


o 


CO 




o 


00 


in 


CO 


h- 


CO 


CO 


CO 




in 


^T 




CM 


h- 


N 




I/I 








u> 




•V 


■^ 


o 


r- 


o 


h- 


CO 


in 


CD 


CM 


in 


CM 


^ 


o 


n 




CO 


o 


Ot 


r^ 


r^ 


in 


CN 


CM 


CD 


p- 


CO 




CN 




CO 




c 












an 


to 


-<» 


co 


« 


CO 


CO 


o 


r- 


O) 


o 




CO 


O) 


(O 




CO 


CD 




^ 


to 


CN 


CN 


CJ> 


CO 


O) 


CN 


CN 


m 


5 


tfl 




o 




3 




«)' 




<d 




tN 


in' 




O 


(N 


co" 


cd" 


iri 


o 


cd' 


CD 


in 


(O 




o 


CO 


CD 


r-" 


ai 




co" 


CO 


t' 


cd'^ 




CN 


o 


ai 


9t 




3 




o 


CO 


flD 




in 


m 






CN 


CO 




CM 


r^ 


CD 


o 


CD 


CM 


h- 


€0 




CN 




CO 


s 


to 


CJ) 


CJ) 


V 


CO 


o 


•T 


to 


in 


CD 


n 






E 








CJ) 


o 


CD 


CJ) 


CO 


CO 


o 


CO 


in 


CO 


o 


CN 


*» 


in 


n 








T 


CM 






in 


r- 




CD 


O 


CO 


^ 


1^ 




T3 




< 




od' 






fS) 


CO" 


in" 


f^" 


O 


co" 


o 




<D 




f^ 


ai 


co" 


00 










CN 


in 


CO 


CD 


oi 


CD 


CD 


O 


r^' 


CD 


CO 


ai 




0) 








u> 
















M 


^ 


o 


in 


CD 


CN 






% 
















CN 


to 


CD 


in 


CO 


CM 










T3 
0) 

E 
B 








rt 






































































1^ 




in 




a> 


^ 


CO 


in 


r- 


in 


CJ> 


CO 


r- 


CD 




Oi 






CO 


■^ 


~Z" 


O 


CO 


CD 


CJ) 


-T 


o 


CM 


T 


CO 


"7" 


r^ 


to 










s 




r-- 


■^ 




CD 


tN 


r- 


in 


CM 


CO 


CO 






o 


•V 


o 




o 


CN 


CD 


CD 




CO 


CO 


a> 


CD 


in 


CM 


CD 


CN 




m 




£ 








r~ 


in 


CO 


CO 


in 


CO 


in 


o 


CM 


CO 




(N 


in 




in 




CD 


CD 


■<)■ 


CO 


(O 


CO 


O 


CO 


in 


o 


in 


CD 


1 




o 






E 




FT 


{T> 




in 




■v' 


h*' 


t' 


CO 


o 


CO 


o 


oi 


V 


O 


(N 


cn" 


to 








(N 




'^f 


-<» 


O 


tN 


CD 


h-' 






(N 


cm" 


to" 




ra 


O 3 




U> 










CM 






CN 


o 


r- 


CD 


in 






in 


a 








to 




■V 


CN 


ID 


CO 


■^ 


to 


in 






in 


OD 




o 


3 






n 








?i 


in 


CD 


O) 


in 


in 


•^ 




CO 


CO 


















in 


CO 


■^ 


■^ 


■V 




CO 








O 






Z 






CM 
















(N 


fO 


'^ 


co" 


CN 








CN 
















IN 


CO 


'''■ 


co" 


(N 








*" 












00 


O) 


CD 


CO 


CD 


o 


CD 


CO 


CO 


o 


Oi 




tN 


CO 


CO 


TT 


cn 


■^ 


in 


CM 


I~- 


CM 


in 


tN 


O 


in 


CO 


'T 


CO 


CN 


^ 


CD 


Ot 






tl 






U> 


CO 


in 


CO 


(y> 


in 


in 


o 




CD 


o 


o 


tN 


CO 


o 


OD 


U) 


Oi 


in 


in 


CJ) 


in 


h- 


tN 


r^ 


in 


Oi 


CD 


CO 


r^ 


f^ 


r- 


a> 






o 






(M 


o 


in 


CD 


p- 


in 


■^ 


CO 


tN 


CD 




-«J 


r- 


r-- 


^ 


•<J 


1^ 


o 


CD 


o 


h- 


in 


h- 


CJ) 


in 


■T 


to 




CO 


r^ 


CO 


^ 


V 






Q. 


3 


CD 


r-" 


CD 


CO 


CO 






CO 


^' 




CO" 




CO 










■<» 


ih 


o 


in 


T 


o 


o 






o 


K 


O) 


(N 








<m' 






E 


O 


CM 


CO 


CO 


■^ 






r^ 


h- 


O) 


CD 




^ 


o 










■^ 


CO 




in 


'■J 


CN 






CO 




CN 


CO 














E 
ra 




a> 


<D 


o 


in 






CD 


o 


in 


O) 




CD 


CD 








^ 










CN 


■<T 






I-* 


o 


CD 


in 








s 








h-" 


rM 


r^ 


in' 


tN 


■^' 


^' 


t' 


o" 


cd' 


V 


in" 


t^' 








O) 








CD 


CO 


cm' 


(N 


ai 


cd" 


T 


in 










00* 






UJ 






CO 








(N 


CM 


CN 


tN 


in 


■^ 


h- 


tN 






















CM 


CM 


■V 


■fl- 




CN 










«n 






a> 






Q 


"T" 


o 


"7~ 


O) 


~Z~ 


O) 


in 


^ 


^ 


■^ 


n 


CD 


CM 


^ 


tN 




1^ 


CO 


"cd" 


CO 


j^ 


~o" 


f^ 


-__ 


■*T 


CJ) 


h- 


~~^ 


~ir 


^ 


o 


o 






E 
o 












5) 


o 


at 


P- 




r- 


CO 




■^ 


CM 


CO 


o 


in 




o 


CO 




tN 


Ol 




<D 


r^ 


CO 


r- 


in 


CN 


CO 


CD 


O) 


lO 




X} 








U-) 


^ 


CN 


-^ 


in 




?M 


o 




5 


<o 






in 


O) 




O) 


to 




in 


CN 




O 


CO 


CO 


o 


00 


T 


CO 


to 


CD 


1 




0) 


Ifl U 




C4 


n' 


co' 




g 


co" 


in" 


ro' 


f--" 


o" 


r^' 


tN 


co' 


co" 




CN 


CO 




in" 


^" 


in' 




r^ 


^' 


(N 


IT 


ai 


in 


(N 


to" 


t" 


o" 


a 




tn 


c 


iSi 


O 


03 


CO 


o 


CO 


n 


CO 


CO 




O 


1 


CJ) 


(N 


in 


CD 


N 


o 






CD 


P^ 


co 


CM 


CD 


O 


in 


CO 


CD 


CD 


CD 


CN 




u 








o 


CO 


o 


® 




CN 


CN 




CJ) 


o 


CD 


tN 


n 


CN 


CD 


CN 


CO 


in 






^ 


in 


to 


CN 


in 


O 


to 


o 




O 


in 


CM 


to 




■5" 


y> 


— T3 




cm" 


^ 


to" 




to" 


T" 


o" 


CO 


(N 


O) 


CM 




t' 


CO' 




n 


cn 


CN 






r^" 


to 


in 


O 


o 


to 






■v" 


CO 




^" 


OD 




< 


O 






3 


(O 






1 


CD 


CO 


O) 


^ 


CO 


O 


O 


IN 


CO 


CD 


n 


OI 










T 


r^ 


O) 


^ 


CO 


o 


o 


CM 


CO 


CO 


^ 


^ 
























tN 


CM 


CD 


CO 


to 








(0 
















CN 


CN 


CD 


to 


CO 














cn 






CM 
































c^ 










































M 


in 


CO 


CJ) 


O) 


r^ 


r- 


"T~ 


j^ 


^ 


CO 


in 


in 


"]7" 


^ 


o 


<o 


CD 


^ 


CN 


^ 


O 


r^ 


■^ 


fM 


in 


"Z" 


o> 


~]I" 


"7" 


r^ 


^ 


O 








i!! 




CM 








in 


co 


in 




to 


O 


(D 




o 




T 


CO 


11 


CJ) 




CO 


O) 


CO 


CD 


in 


O 




CO 








in 


fst 


CD 






V 


c 




<n 


■^ 


<D 


o 


CO 


in 


CN 


CM 


in 




CO 


CO 


O) 


CD 


CD 


o 




O) 


■^ 


CO 


CO 


CD 


CD 


CO 




5) 


CO 


CD 


CO 


o 




O 


r^ 






E 


3 




o 


eo' 






<N 


r--. 






oi 


oi 


CD 


o 


ai 


cn" 


O 


CO 


h- 


in 


in 




oi 




o" 


■^T 


O 


cd" 


r^" 




r^" 


CM 


o 


co" 


co" 






% 




CM 


O) 


rr 




o 


CO 


r^ 


00 


CO 


CO 


CO 


CO 


t-~ 


1 


CM 


in 


in 










in 


f^ 


r^ 


r^ 






CN 


h- 


^ 


CM 


in 


to 






3 




o 


CO 


o 


CO 


in 


CD 


in 


(O 


O) 


n 


O) 


in 


■* 


CD 






•* 








CO 


V 


(O 


CN 


CO 


•» 


a> 


in 


■« 


to 






lO 






z 


"o 




CD 




*" 


CM 


CO 


(O* 


CO 


(O 


to 


cd' 


oi 


co' 


<N 
















^ 


CN 


lO' 


to 


CD 


CD 


oi 


CO 


CN 








r-' 














E 




















o 


O 
O 


O 
O 


7 






4> 

E 






















O 

o 


g 


7 










ll> 

Vi 

3 










o 








O 


o 


O 


o 


o 


o 


o 


O 


O 








o 






o 


O 


O 


o 


o 


o 






o 




o" 








0) 

E 
o 
















o 


o 


o 


o 


o 


o 


o 












o 




o 


o 


O 


O 


o 


o 


o 








8 


o 














c 
Ifl 




s 


in 


o 
o 


o 
in 


o 
o 


o 
o 


o 
o 


o 
in 


I 


° 


9) 


fl 


o 




8 


o 
in 


o 

o 


o 

in 


o 
o 


o 
o 


o 
o 


in 


8 


o 


V 


i/» 

c 












o 




CM 


CN 


CO 




in 






W 


«/» 


*A 


o 




o 




tN 


CN 


CO 


■<T 


in 






Vi 


*/t 




o 




■o 


c 














w 


w 


w 


w 


*A 


w 


w 


w 








E 






*A 


ti'> 


«» 


v» 


*A 


»*» 


*j«» 


V* 








E 




ra 






3 






</» 


















V 


QJ 


0) 






M 


















V 


4> 


4) 


3 


















OJ 


a) 


V 


OJ 


V 


V 


OJ 


« 


-o 


T3 


T) 


o 




a> 






£ 


0) 


o 


V 


V 


CD 


0) 


« 


TJ 


TJ 


TJ 


5 


V. 




O 


o 






o 


TS 


in' 

5 


■1) 


T3 


T> 


-D 


T3 


•o 


TJ 


T3 


■o 


c 


C 


C 




•o 
o> 
"ifl 


in 
(/» 

0) 


£ 


T5 


TJ 


TJ 


TJ 


TJ 


T5 


TJ 


TJ 


C 


C 


C 


? 












■D 


c 


c 


c 


c 


c 


c 


C 


c 


3 


3 


3 




: 


TJ 


C 


C 


C 


c 


C 


C 


c 


C 


3 


3 


3 












c 


1 


c 

3 


3 


3 


3 


3 


3 


3 


3 
O 


3 

8 


o 
o 


o 
o 


o 
o 


g 


a 


C 
3 


3 
O 


3 
O 


3 
O 


3 

o 


3 
O 


3 

8 


3 

o 


3 
O 


8 






s 
















■D 














o 


o 


o 


o 


o 


01 




TJ 


o 


o 


o 


o 


o 


o 


o 


o 


O 




o 


n 












3 


"5" 


















o 


O 


I 






o 


TJ 


c 


o 


o 


o 


o 


o 


o 


O 


o 


o 


8 


g 


g 


o 


H 












% 


ra 
o 

z 


3 


O 


o' 


in 


O 


in' 


o 


o" 


o 


in 


o 


n 
r 


ra 


3 


o 


o 


in 


o 


in' 


o" 


O 


o 


in 


o 


s 
















in" 






CN 


CN 


CO 


rr 


in 


r- 










o 




in 






CN 


tN 


CO 


■^ 


in 


r- 










c 














v» 


M 


«« 


v> 


(/> 


M 


t/» 




t» 


t« 


v» 


V* 


«/» 


tA 


z 


tA 




«» 


*» 


V* 


fc* 


v* 


*» 


w* 


M 


t/» 


*/» 


V» 


*» 


o 












< 
































h- 
































z 


1 



Basic Tables 



33 



n 



■o 
c 
ra 

0) 

E 
o 
u 

c 

M 
M 

s 

o 

■a 

s 

M 

3 

f 



0) 
N 

> 
M 



■o 
c 
ffl 



u 

3 

■o 

SI 

a 

c 
g 

Q. 

E 

0) 
X 
UJ 



o 
u 

c 

M 
V) 

2 
o 

■o 
in 

3 
< 



1 


T3 
0) 


0) 
n 


on 


c 


(U 












E 


< 


c 




u 


0) 


CM 


o 



I- 



{A (/) 

3 S 

5 f 

(0 < 















« 


o 


cn 


r- 


o 


(D 


in 


in 


O 


o 


(N 


TT 


o 


CO 




« 


5 


o 


c 


1^ 


o 


,o 


in 


in 


O 


^ 


CM 


TT 


o 


CO 




CO 


1 








■c 






^ 


lO 


in 


co 




CN 


XT 


O) 


in 


o 


CD 


tn 


cn 




uo 




4 


in 




CD 


r- 




TT 


O) 


in 




CD 


m 


Ol 




in 


o 














« 




^. 


^. 


a> 


CO 


-T 




en 


■T 


in 


CD 




5 


CD 




tfS 






in 


oi 




TT 




CO 




in 


to 




CO 


CD 


CD 










o 






p> 


f--." 








to 


CD 


CD 


CN 






co' 


ai 


co" 


tn" 


CD' 


co' 


1^ 








CD* 


CD* 


to' 


cm' 


to" 


r- 


CO 


cn" 


co" 




co" 






n 




E 
< 




o> 








<j 


r- 


CO 


CO 


O) 




TT 


o 


in 


TT 


in 


TT 


cn 








TT 


r^ 


CO 


CO 


tn 


CM 


TT 


o 


in 


TT 




TT 






•^ 








V 








^ 


TT 


O 


CD 


CM 




TT 


in 


Cm 




o> 


in 


TJ- 








TT 


n 


O 


CD 


CM 


en 


TT 


in 


CM 


r^ 




in 






E 
o 








o" 












en 


CM 


in' 


cn 


^" 




cm" 






cm" 


o 












to" 


cm' 


in" 


co" 


TT 




cm' 






cn" 














CO 
































CO 




































^"^ 
















_— 


""■" 


^■~" 


~~' 


"~~ 


^~~ 


























































n 


»J 


to 


(O 


m 


CD 


CN 




cn 


r^ 


r^ 


o 


CM 


O) 






to 


TT 


(D 


CD 


CO 


CD 


CN 




to 


r^ 


r- 




CM 


cn 


in 


CO 


1 




"to 










s 


^ 


r- 




Oi 


C3) 


CN 


h* 


in 


in 


a> 


(O 


TT 


CD 






s 


TT 






O) 


O) 


CN 


r^ 


in 


in 


cn 




TT 


CO 


C3> 


in 






■s 


1 

E 








m 


CO 


o 


« 


■^ 






1^ 


<o 


CJ) 


in 


to 


O 






tn 


OO 


o 


<». 


TT 






1^ 


*D 


a> 




CO 


o 


to 


tn 






h: 


o 




CO 






o 


r»-' 


in 


in 




^' 


r-" 




rj 


en' 


CM 


co" 


ih 


cm" 






O 


r* 




iri 




TT 


r-" 




cm" 


cn" 


cm" 


eo" 


in 


cm" 










en 


m 






CD 


en 


o 


en 


t^ 


cn 


CD 


cn 


cn 


(O 


CM 






lO 






CO 




o 


CO 


r^ 


en 


CD 


CO 


cn 


CO 


CM 












3 








(D 






ri 


<o 


r~ 


o> 




^ 




in 












00 






cn 




f^ 


cn 




TT 


r-- 


in 


















z 








00 














■^ 


















CD 










*" 


*" 


*" 


'" 






























€*) 




(O 


r«. 


en 


in 




m 


■«j 


cn 


7" 


cn 


CD 


in 


en 


"7" 


CO 




CO 


r- 


CO 


in 


CO 


in 


TT 


cn 


f- 


a> 


to 


in 


tj> 


TT 


I 














s 






CO 


in 


en 




CD 


CN 


1^ 


<D 


in 


CM 


in 


CO 




3 






CO 


in 


tn 




to 


CM 


r^ 


co 


in 


CM 


in 


to 


to 










C 








in 


in 


(J) 


r^ 




in 


■^. 


CN 


fO 


CM 


cn 


CO 


o 






in 


in 


<=". 


h- 




in 


'^. 


CM 


^. 


CM 


OJ 


en 


o 


in 






0) 




o 
E 
< 




R 


s 










CD 


Tt 


in 










in 


in 


tn 


o 


S 










CD* 


TT* 


in 








CO 


m" 


iri 


to" 


o" 










G- 








^ 




(O 


CO 


Oi 


CN 


CO 




cn 


CM 


TT 


to 








TT 


1^ 


CO 


(O 


tn 


CM 


CO 


o 


eo 


CM 


■^ 


to 














rt 








■^ 


■^ 


o 


CD 


CM 


a> 


TT 




CM 


r^ 


C3> 


m 


CO 








TT 


TT 


o 


CO 


CM 


cn 


TT 


m 


eg 


^^ 


O) 


tn 






m 








o 










^ 


en' 


CM 


in 


to 


tt' 


^' 


cm' 


W 




cm" 


o 










r-' 


to' 


cn" 


in' 


eo 


tt" 


1-" 


cm" 


— ' 




CM 






TO 
X 










m 
































CO 




































^"^ 




















~~" 


_ 






























































00 


CO 


CM 


<o 


CN 


CD 


CM 


o 


CO 




o> 


cn 


CM 


CM 




o 




00 


CM 


CO 


CM 


CD 


CM 


o 


CD 




O) 


a> 


CM 


CN 


CO 


o 


I 




4) 






(/) 




o 




f- 




o> 


O) 


CM 


r- 


o 


in 


CM 


r- 


TT 


O 




TT 










tn 


o> 


CN 


r^ 


o 


in 


CM 


r- 


TT 


O 


CD 


•tf 










c 




U) 




CO 


o 


« 


■^ 






■^ 


CD 


CD 




CO 


o 




a> 






CO 


o 


to 


TT 






TT 


CD 


CD 




CD 


O 


m 


a> 








E 

z 






G 


o> 




o 




in 


in 




^" 


r- 




CN 


O) 


cm' 


CO* 


in" 


CM 


cn" 




o 




in" 


in 




TT 


r-" 




CN 


ai 


CM* 


cn 


iri 


cm" 












s 






CO 


CO 


o 


en 


r^ 


O) 


CD 


en 


cn 


CO 


CM 






s 






(O 


to 


o 


CO 


r- 


en 


to 


to 


cn 


CD 


CM 










_c 




<u 






• 


m 


CO 




O) 




T 




in 














• 


CO 


CD 




O) 




TT 




in 














w 










oo" 










■^ 


*" 


*" 


*" 






~ 










CO 








~ 


^ 


■^ 


T- 


*" 


~ 
















3i 

3 












CM 




fN 


CN 


T" 


CN 


"~" 


CO 


CN 


in 


CD 






in 


to 


in 


00 




CM 


r^ 




r^ 


in 


CM 


TT 




CM 


^ 


1^ 


TT 


to 


r- 


55 


O 












n 




^ 


^ 


m 


^ 






CD 


(--. 




CO 


m 


^ 


TT 


TT 


0> 




■^ 


o 




TT 


1^ 






a> 


in 


en 


a> 


CM 


TT 


o 








c 






rt 




CO 




CO 


in 






O 


cn 




«>. 


m 


^ 


in 


in 


V 




to 


a> 




CO 


o 


TT 


eo 


f^ 


TT 


CO 


r^ 


in 


in 


eo 


00 










to 




CO 


CO 


in 


CN 


in 




CO 


in 


in" 


r^ 


in 


TT 


TT 


cm" 


u> 




co" 


tt" 


tn" 


CO* 


CD* 


ai 




tt" 




eo' 


o" 




tt" 


tn 


en 


O 










un 


5 






CO 


en 


CO 




CN 


in 


cn 


o> 


CO 


c^ 


O 


(^ 


CD 


u> 






TT 


O) 


CN 


CD 


r^ 




CO 




eo 


CM 


o 




in 


p^ 


c 


ll> 

E 




E 
< 




C 








en. 


o 


5 


TT 


CD 


CN 


CO 


m 


r^ 




CM 


CD 


CO_ 






h- 


en 


CO 


CO 


to 




CM 




in 






CN 


CD 


« 


> 








(D 








CD 


r* 


CN 


CD 


cn 


CO' 


CN 


CO 


to" 


CD" 


rn 


CO 










CM* 


CO* 


CN 


CO 


m' 


co' 


CM 


co' 


to" 


co' 


en" 


co" 


r-" 


£ 


o 








r- 












CN 




en 


CM 


CN 












p- 












CN 




to 


CN 


CM 














3 
Iff 


c 










































' 


































C 
(TJ 
















o 


CN 


CN 






~^ 


r^ 


O) 


in 


"co" 


o 


TT 


o 


CN 


p- 




o 


TT 


TT 


in 


CM 


o 


o 


"|7" 


O) 


cn 


CM 


CM 


o 


en 


3 












<n 




n 


in 


CM 


5> 


r* 




-If 


in 


o 




cn 




cn 


in 


s 




CO 


t^ 




cn 


CN 


f^ 


in 


in 


CM 


in 


TT 


o 


cn 


TT 


o 

0) 


ra 


u 




!2 




o 




(O 


■V 


r^ 




O 




'I' 








to 


o 


en 


cn 




to 






■^ 






r-^ 


^. 


CO 


in 


CO 


o 


en 


en 


CM 


1— 


^ 




c 


s 


(tT 




ctT 


(N 


in 


en 


co" 


co' 




cn' 


to 


ai 


eg" 


cn" 


in" 


cn" 


h-' 




cn 


in" 


in" 


in" 




TT* 


r^" 




^ 


2?" 


G 


JT! 


in" 


cm' 






E 

3 


o 


2 


C4 






O) 


in 


o 


f^ 


r^ 


o 


CD 


to 


a> 


CO 


CM 






s 






CO 


eo 


o 


CO 


f* 


en 


CO 


^ 


a> 


CO 


CN 






s 








in 






■V 


en 


in 


o> 




in 


N. 


in 
















to 


CD 


r^ 


en 




TT 


1^ 


in 












to 


o 




z 




3? 




- 








CN 


fN 


*" 


*" 


*" 
















00~ 










" 


^ 




^ 








~ 








cm' 


o 
















h- 




o 


^ 


CD 


T 


CM 


CM 


~ 


CD 


to 


<^ 


TT 


CD 


o 


! 


o 


cn 


O) 


e» 


Ol 


to 


CN 


CN 


en 


o 




cn 


TT 


in 


, 


T3 












n 




5 


O) 


in 




cn 






r^ 




in 


O) 


in 


TT 


•^ 


m 




h- 


CM 


CD 


CO 




to 




r^ 


cn 


CM 


CD 


CM 


TT 


TT 


00 


s 






c 
o 






®. 




o 


CO 


^ 


m 


^ 




(O 


o 




CO 


r- 


a> 


N- 


in 


r«-_ 




in 


o 


r^ 






m 


CD 


o 


p^ 


h- 


CO 


'^. 


r^ 


in 


o_ 


5 


o 

ts 






?T 








^" 


en 


o 


in 


1 


o" 


r-." 


in 


in* 


TT 


TT 


cm" 








to' 


TT 


cm" 


co' 




s" 


o" 


t-' 


in" 


15 


■*" 


■V 


CM 








£ 
< 




en. 


o 

CM 




S 


CO 


a> 


en 


s 


co 


CM 
CO 




en 










§ 






S 


s 


s 


o 


eo 


s 




CO 










n 


0) 


3 








o" 




<6 


in 


TT 




CO 


cn' 


V 
















ai 








cm" 


r-" 


eo" 


CO' 


tt" 
















2 


15 












1^ 
































CM 
































V 






















































































































































0) 


•S 










CO 




^ 


en 


o 


^, 


CO 


f^ 


^ 


CO 


fN 


CN 








O) 


to 


1 


CO 


CD 


CM 


TJ 


r* 


h- 


Tf 


cn 


CN 


TT 


to 


m 


CD 


CO 


r* 












(O 




m 


f^ 


O) 


^ 




cn 


^ 


rv. 


In 


m 




CN 




CO 


00 




CD 


O 


CO 


r^ 


to 


en 


TT 


r^ 


in 


o 


to 




OJ 


eo 


r^ 


en 


aj 




in 




s 




■w 


f^ 


r- 


in 


en 


CO 


n 


^ 


CD 


CD 




O 






r^ 




in 


CO 


in 


CO 


CO 


OO 


TT 


TT 


to 


to 


o 


o 


in 




Oi 


c 


is 


J3 


,^ 


c 


en 


<n 






(D 


o 


en' 


cn" 


en" 


o" 


CD* 


cm" 


r^' 


r^ 


T-" 






00 




co" 


^ 


^ 


in 


IG 


£2 


p 


to" 


cm" 


r^" 


v' 


r^ 






s 




w 


E 


o 


5 


<» 




O) 


•«I- 


in 


o 


f^ 


CO 


r^ 




in 


















t; 


^ 


^ 


J^ 


? 


h* 




in 












09 




3 




1 


O) 




r-* 




o 


en 


(D 


f^ 


CO 


CO 














CM 






CO 


in 


in 


CD 


h«- 


CO 


to 














f^ 


c 




z 






rt 




r^ 


CO" 


cm" 


CN 


^' 




















to" 










^" 


<~" 




















K 














*" 


































































0) 
Q. 
T3 


c 
o 
















O) 




in 


m 


^ 


^ 


^ 


CD 


CO 






a> 




O) 






OO 


in 


o 




in 




O) 


CO 


to 


cn 


o> 


to 


C3) 


CM 


0) 










o 




tZ 


s 




en 


CM 


in 


CN 




CD 






S 


in 


TJ 


o 




m 


CM 


e» 


to 






5 


CO 




eo 


CO 


o 


CN 




cn 






3 






o_ 




o 


s 




fH 


<n 


o 


■» 


cn 


O) 






to 


CO 


CM 


tn 




r~ 


in 


^ 


^ 


CM_ 


TT 


CO 


o 


5 


cn 


<^. 


o 


CD 




o 


(i 










(N 




CM 


CO 


CO 


^' 


cd' 




in" 








r-" 


co" 


o" 


r-" 


t£ 








o>" 


ai 




r." 


CN 


to* 


in 


en" 


r^ 


to 




SP 


in 


£ 








C 


» 




r^ 


CN 


CM 


c:> 


s 


ffi 


s 




§ 


S 


8 


CO 

cn 


TT 


to 


5 






;~ 


s 


(D 


s 


s 


CO 


s 


TT 


" 


8 


u> 


O 

TT 


CM 


3 


"o 




< 






CM 








^" 


CN 


Ol 


CO 


m" 


■^' 


in* 


r-' 


cm" 






r-" 


? 










r 


CN* 


to" 


in 


TT 


in' 


T- 


CN 






•- 


co' 


If) 


T3 










CO 
































CN 


































1 


T3 

0) 














































































~^~ 






■""■ 










— _ 


■""■ 


___ 


^■^ 


^■^ 


_-_ 
















































E 










at 




in 


(D 


in 


CN 


cn 


CO 


o 




CO 


h* 


to 


to 




CO 


in 




r- 


to 


to 


r^ 


O 


TT 


o 


■^ 


CD 


"Q 


^ 


TT 




P^ 


3 










^ 




O) 




CN 




CD 




to 


cn 


o 


r* 


CN 




CD 




c 




to 


in 


CM 


CO 


O 


CO 




to 


3 


IG 


in 


S 


in 


9 


S 






1 

E 








? 




o 




o 


5 


in 


5 




u^- 


•^ 


o> 


0>. 




r^ 


5 






m 


CO 


h- 


CN 


TT 


en 


en 




eo 


cn 




o 


p- 


to 


tO 








E 


o 






cm' 


(O 


1^ 




o 


ai 


CN 


r*" 








cm" 


^ 


CM 


CM 






<^ 


O 


to" 






h." 


lO 


o" 






CN 


•^' 


CM 


t-" 




1 


o 


3 


fO 






CM 




^ 


CD 


en 


O) 


CO 


^ 


CO 


t3J 


CD 


04 






tn 








to 








CN 


TT 


CO 


en 


to 


CN 






t 




3 




? 














<N 


en 


cn 


CD 


■^ 


to 












m 
















CO 


TT 


en 












CM 




z 








c^ 
































CN 






































c 








CM 


(N 


^ 


in 








cn 


CN 




CM 


cn 


CO 


CO 


t^ 


o> 


o 


en 




CO 




CM 


CO 


cn 


"7 


r-^ 


TT 


9. 


„ 


f^ 


r- 


eo 


CM 






o 








lO 


o 




O) 






?i 


CN 


■H' 




TT 


CO 


TT 


CD 


o 


CM 


to 




a> 


TT 


5 


TT 




CO 


^ 




r^; 


9 




9 


o 


CM 


tn 








c 

3 

o 
E 






CS 


CO 


o 


o 






<7 


CD 


to 


o 




Ol 


CN 


to 


in 




Oi 


CM 


CO 


o 


r^ 


CO 


TT 


cn 


o 


ay 


in 


in 




to 


m 




CM 






E 




oT 


g 


CO 




o 


in 


O) 




^'" 


O) 


^" 


in 


CO 










a 


CM 


to" 




TT* 


CD* 


in" 


r-' 


h-' 


ai 


tn" 


co' 










S 








CN 


S- 


o 


en 


<o 




^ 


r- 




CD 


^ 
















CM 


o 




cn 


eo 


o 


r- 


TT 


cn 




en 








*£ 






0) 








CO 


r; 






cn 


o> 


^ 


r- 


O 


h- 


TT 










f. 






o 


pi 




CM 


TT 


ID 


O 


i^ 


■^ 


CM 








o 






a 


(D 






^ 




O)' 


r-~ 


r-^* 


■^" 


o 


CD 


r^" 


^~ 


C^J" 












f. 






T-" 


CM 


to" 


o" 


cd" 


h- 


tt" 


CM* 












oo" 












en 
































^ 






~ 






























4) 








i 


CO 


OO 




C3> 




CO 




^ 


^ 




CD 


O) 


in 


TT 


O 


fO 


to 


j^ 




r- 


in 


r- 


TT 


in 


CD 


CO 


o 


^ 


CN 


o 


,_ 


^ 






E 
o 








en 


r~«. 




CD 


en 


O) 


5 


CD 


CD 


CM 






CO 


TT 


CN 


Tj 


CO 


TT 




CD 


CO 


cn 


o 


in 


t-^ 


TT 




o 






S9 


o 




s 








CO 


CN 


CO 


CD 


O) 


o 


® 




■^ 


in 




5 


CO 


CO 


in 






in 




CO 


o 


Cf> 


r- 


CD 


r-^ 


P- 




in 


in 




CD 


tn 






(/> 






m 


iri" 




r^ 




CD* 


cm' 


^ 


CN 


tt" 


en" 


CN* 


O 




CM 


to 






to 


co' 


co" 


cn* 


S2 


eo" 




2 




in 


TT 


cm" 


in 


cd" 


s 




in 


c 


Ift 




S 


en 


in 


o 


CO 




in 


cn 


O 


CO 


CJ> 


o 


CO 


in 


^ 


CO 


O) 






^ 


in 


CM 


CO 


o 


^ 




CO 






CM 


CM 


h- 


r^ 




3 




0) 


(U 


(N 


o 


f~^ 


o 


r~* 






O) 


^_ 


CO 


to 


TT 


m 


o 


o 


CD 


r^ 








o 


O 


TT 


to 






f^ 




in 


o 


o 


co 


r— 


^- 




■D* 






TJ 




tf 


^* 


in 


^" 


tt) 


^" 


^" 


CN 




to" 




to" 




^~* 


tn 


ai 


to 






CO* 


to" 


o" 


eo* 


CM 




eo' 




CD* 






co" 


cn" 


2 




< 


o 








s 






OJ 


en 


■^ 


■^ 


CO 


in 


CO 


en 




" 








CM 










to 


TT 


CO 


in 


to 


eo 












(O 












h- 








CO 


^ 


CD 


in 


en 


TT 


cn 


o> 


o 


TT 


tn 


~ 


CO 


TT 


CO 


CD 


cn 


CD 


CN 


,_ 


*2 


^ 


r-^ 


9. 


CM 


s 


in 


CO 


CO 








(/> 






o 




^ 


^ 


^ 


G> 




in 


r^ 


CD 


in 


CN 


CD 


<r> 


o 




s 


TT 


r^ 




cn 


en 


CM 


r- 


in 


iQ 


s; 


CO 


^ 


CD 


O) 


in 


i? 






0) 


c 










■^ 


o 


n 


r- 


CM 


h^ 


in 


O 


CO 


CD 


O 




TT 




in 


to 


o 


CO 


^ 








to 


en 


in 


CO 


o 


cn 


tn 


K 






il 


3 




CN 






^C 


o 


h-" 


co 


r-* 


CO 


CM 


^" 


to" 


a> 


<o 


cn 


in 


cm" 






o" 


r^* 


in" 


in" 




■^ 


r-" 




CM* 


O) 


C:* 


^. 


in" 


cm" 


£ 






E 


o 




o 


o> 




o 




CD 


o 


CO 


o 


CO 


tn 


O) 


CD 


CM 






IT 






CO 


^2 


o 


G 


h- 


2 


CO 


CO 


en 


CO 


CM 






^ 






3 




o 




5 


CM 




in 


o 




in 




in 












00 






cn 


CO 


r- 


tn 




TT 


r- 


m 


















Z 


o 






r- 




*" 


cn 


to" 


cm" 


CN 


*" 


^ 
















00 
































00 
















0) 




















o 


O 

o 


o 
o 


T 






•u 






















g 


g 


o 

8 




B 
































o 


o 


o 


o 


o 
















o 


o 


O 


















TJ 




























o 


o 


1 




o 
















o 


o 


O 










o 






o 




O) 


o 










c 


















o 


8 


o 


d) 


{ 


c 










o 


o 


O 






o 


o 


o 




£ 






ti) 


















in 


o 


in 


o 


o 


o" 


in 




10 

2 






in 


o" 


in" 


o' 


O* 


o" 


in 


o 


CM 


in 




in 




3 












s 




o 




CN 


CN 


en 


^ 


in 


r- 




V* 




y* 


o 


s 




O 




CM 


CM 


CO 


TT 


in 


r— 




<A 


tA 




o 


c 
















o 




M 


(A 


(/> 


V* 


vt 


V* 


V* 










E 






(A 


*» 


tA 


tA 


tA 


tA 


tA 


lA 








E 


E 






c 










o 


(A 


















a 


OJ 








w 


















0) 


0) 


OJ 




3 














s 


O) 


o 




a> 


S) 


V 


o 


53 


V 


0) 


u 


TJ 


TJ 




o 


f 


tn 






U 


0) 


0) 


tt) 


£ 


S 


V 


0) 


TJ 


TJ 


TJ 


o 


£ 




O 










( 


0) 

3 


in" 


OJ 


T3 


TJ 


TJ 


TJ 


T3 


■o 


T3 


T3 


c 


c 








in 

tA 


V 


T3 


TJ 


TJ 


TJ 


^ 


TJ 


TJ 


TJ 


C 


C 


C 








2 










"O 


c 


c 


c 


c 


c 


c 


C 


c 


3 


3 


3 


o 




0) 

irt 


TJ 


C 


c 


c 




C 


C 


C 


C 


3 


3 


3 








at 








v 

c 


ii> 


c 

3 


3 


3 


3 


3 


3 


3 


3 
O 


3 

o 


O 

o 


O 

o 


o 
o 


o 
o 




c 

3 


3 


3 

o 


3 

o 


O 


3 


3 


3 


3 


s 


g 


8 


q 


4) 












"D 
















o 


o 


o 


o 


o 




_s 










o 


o 


O 














O 


o 


n 
















"5 


c 
















o 


o 


8" 








TJ 








o 


o 


O 










o" 






o 
o 


X 














i 


n 






o 


in 


o 


in 


O 


o" 


o" 


in 




1 
X 


3 




O 


in" 


o 


m' 


O 


o' 


O 


in 


o 


















£ 


o 




in 






CN 


CN 


CO 


TT 


in 


r- 










o 




in" 






CM 


CM 


CO 


TT 


in 


r- 










c 
















Z 


b9 


Vi 


bO 


w 


»A 


w 


«/» 


W 


tA 


V* 


»/* 


tA 


v> 


tA 


Z 


(A 


(A 


tA 






(A 


(A 


tA 


«A 


tA 


*A 


tA 




tA 


o 














< 
































»- 
































z 



34 



Individual Returns 1992 



5 



■D 
C 

re 

0) 

E 
o 
u 

_c 

lA 
lA 

s 

o 

•a 

I/) 

3 

< 



0) 
N 

M 

>. 
jD 

i/T 

E 

0) 



■o 
c 

I/) 



u 

3 

•o 

0) 

O 

in 

c 
o 



0) 
X 
UJ 



o 




3 
O 


u 




t 


c 




c 








M 






M 






o 




r 








o 




e 


■c 






01 






*- 






in 




c 


3 




■ 








■o 






< 




E 


E 




c 
o 


^ 


^ 




q: 


c 


O) 














< 


c 




1 


o 


)(! 


fvj 


o 


0) 


^ 


1 

in 


TO 

to 


0) 


3 

s 


3 


1- 


(0 


< 













V 


(D 


(D 


CO 


(N 


(N 


fN 


•V 


O) 


<n 


in 


CN 


CO 


CO 


fN 


(N 


V 


co 


CD 


CO 


fN 


fN 


fN 


TT 


en 


in 


in 


fN 


CO 


to 


IN 


CN 


I 












M 


o 


n 


O 


T 


'J 


fO 




r- 




O 


N- 


CO 




O 




CM 




TT 


o 


■fl- 


^ 


CO 




r* 




o 


r-^ 


fO 




O 












1 




t. 


CO 




in 


r^ 


CO 


o 




CD 


CD 


■V 


t-^ 


CD 


in 


CD 


CO 


■* 






in 


f^ 


CO 


O 




CO 


S 


•w 


r- 


CD 


s 


CD 


m 






re 




CM 




Ul 


CO 


(N 




CD 


fN 




O 


a 


CN 


■<r 


CD 


<D 


CN 


s 


o" 


in" 


co" 


CN 


in" 


CO 


CN 




o 


s 


fN 


Tt" 


to 


to" 


r^*' 










E 


ID 


$ 






fO 




(N 


o 




h- 


CO 


CO 


n 


TT 


O 


? 




h- 


to 


Oi 


CN 


O 




r^ 


CO 


CO 


TT 


TT 


o 














CO 


in 




■^ 


CO 




O 


^ 


<r 


CO 




CO 


to 


o 




CO 


in 


o 


^ 


to 




O 


TT 


TT 


CO 




CO 


to 








0) 




< 




1^' 






pj 


to 


CO 


O) 


C7) 


CO 


CN 


CO 


in" 




in 


CN 


to 


r-" 






fN 


co" 


CO 


en 


o> 


CO 


fN 


cO" 


in 




in" 


CN 


cd" 






E 
o 








o 
































o 


















































































































o 


^ 


r^ 


r- 


to 


in 


TT 


fN 


Oi 


"^ 


CO 




CO 


~J" 


r- 


h- 


"o" 


■^ 


^ 


^ 


CD 


in 


^ 


(N 


CN 


"^ 


CO 




CO 




~]7" 


^ 


1 




2 
o 

1— 








u> 


CO 


o 


CO 


TT 


^ 


(D 




CM 




CN 


3 


V 


CD 


oo 






<o 


o 


CO 


-* 


^ 


to 




CN 




fN 


§ 


'^. 


to 


CO 








1 

E 


£ 




n 


c» 


■«J 


o> 


CM 


CO 


•n- 


CO 


TT 


CO 


r- 


■W 


CO 


CN 




<j> 


■V 


Ol 


fN 


® 


TJ 


to 


TT 


CO 




TT 


to 


CN 








R 




CO' 


CO" 


CO 


o 


<d" 


CO 




to" 




h- 




O 


■t" 


co" 


R 




to" 




CO' 


o 


to 








r^" 


r- 




o" 




CO 






"O 3 








CD 


fO 


in 


^ 


O 




o 




in 


■n- 


CO 












CO 


in 


^ 










in 


TT 


CO 














% 




't 




"0. 


CO 


^ 




CD 


O 


CO 


to 


(O 


CO 


fN 








■V 




CO 




■^ 




en 




CO 




to 


CO 
















z 










CO 


r^ 


<o' 


Ul 


fO 


to 


to 


*" 


1— 












p^" 

CO 




CO 


r-' 


cd" 


in 


to 


to" 


CO 


*" 


*" 
























fO 


CO 


fN 


o 


■v 


o 




fN 


r^ 


fN 


o 


r^ 


Q 




CO 


to 


<o 


CO 


CN 


o 


■^ 


o 




CM 


^ 


CN 


^ 


f-^ 






(O 




1 












r»- 




a 




■V 


O) 


CD 


h- 


o 




CO 


CO 




CO 


fN 


to 


N. 




s 


r- 


^ 


o> 


fO 


r^ 








CO 




CO 










£ 








« 






fN 




•cr 


CN 


'J 


CO 


■* 






r- 


o 


(N 


Hi 




r* 


CN 




'T 


CM 




fO 








P- 










X) 




3 


1 


m' 




o 


o 


•V" 


CD" 




fN 


o" 




8" 


tt" 


in" 


o" 




to" 


in 




o 


o 




to' 






o 




8 




m" 


o" 












O 


<4- 




r- 


CO 


O) 


fN 


o 


O 


r- 


CN 


o 


o 


CD 


CO 


to 


V 




r- 


CO 




CN 


O 






CN 




o 


O) 


CO 










£ 


S_ 




CO 


in 


o 


■^ 


CO 


CO 


o 


■V 


■V 


CO 




r^ 


in 


cn 


Si_ 




co 


in 




^ 


ro 




O 


TT 










in 








o 




< 




r-" 






f>j' 


CD 


CO 


O) 


O) 


co" 




CO 


in' 




in 


CN 




r-" 






fN 


cd" 


to 


O) 


en 


oo" 


cn" 


to' 


in" 




iri 


CN 


m" 






^ 








o 
































o 




































re 

X 

iS 








^ 
































" 








































% 


n 


<D 


to 


in 


r-- 


^ 


fN 


~~^ 


■^ 


CO 


to 


to 


& 


s 


r- 


s 


CO 


CO 


CO 


in 


J^ 


TJ 


CN 


~~^ 


^ 


CO 


CO 


CO 


s 


7 


j^ 


1 




ll> 










h- 


o 


^ 


CO 


CO 




fN 


o 


in 


CN 


in 


o 




r- 


o 


^ 


CO 


CD 




fN 




in 


fN 




o 






E 
o 


£ 


^ E 


S" 








CO" 


fN 
CO" 


to 
o 


to' 


CO 


"<T 


CO 

to" 


in 


CD 


CN 

r-" 


CO 

o 


CD 
■If" 


CN 

co" 


ai 




CN 

csi 


^. 


fN 
fO" 


CD 

o" 


CD" 


^. 


TT 


s 


in 


to" 


CO 


■w' 


CN 
co' 






o 


"O 3 










<D 


CO 


in 


^ 






o 




in 


TT 


CD 














to 


in 


^ 




r- 






in 


"T 


CO 










c 


3 


% 




5 




CO 


CO 


•V 




<^. 




CO 


°°. 


CO 


CO 


CN 








5 




CO 




■* 




en 




CO 




fO 


to 


fN 














z 










fO" 


'^ 


to 


in 


(O 


fO* 


CO 


*" 


'" 
















co" 


t^ 


to" 


in 


to" 


fO" 


co" 


*" 


*" 
























00 




in 


o 


CD 


CO 


fN 


CO 


o 


CD 




to 




~ 


o 




CM 




in 


■^ 


to 


in 


t^ 


CD 


in 


^ 


in 


CO 




^ 




V 


u> 












r^ 






CM 


CO 


oo 


en 


o 


in 


r^ 


CO 


CO 


to 




r^ 


■w 






r^ 


h- 


in 


CO 






<o 


^ 


to 


^ 


o 


u> 




fN 


8 




















<N 


in 


fO 


OJ 


o 


r^ 


CD 




rr 


1-- 


in 


o 


Si 






CD 


^7 


CN 


n 






■rr 


in 


o 








O 




E 
o 




o 


S" 






CO 


5 


S 


R 


8 


8 


fN 


fe 


C 


S 


to 


s 


co" 

fO 


s 


ai 




co" 


s 


^ 


ff" 


3 


s 


co" 


& 


fO" 


s 


to 


i 


h-' 

to 


en 


S" 






E 






c^ 


CD 




CO 






•*r 




o 


to 






CO 


CO 




to 




in 


fN 




o 




o 


CO 


1^ 




CO 


to 


V 






< 




m" 




cn' 


<o" 


o 


to" 


fN 




CN 


CN 




co" 


co' 


CD" 


co" 


o" 


s 




fN 


to" 


o" 


to' 


cn" 




fN 


cn' 




to' 


id 


o 


CO 


o" 












«> 








•^ 


in 


(O 


to 


o 


CD 


<o 


CN 


CN 


fN 




fN 








-<r 


in 


to 


to 


O 


to 


to 


CN 


fN 






fN 






c 








lO 
































in 




































re 








o 




CO 


CO 


in 


oo 


O) 


in 


fN 


in 


to 


r- 


fN 


O 


8 


O 


"^ 




^ 


<J> 


CO 


"TT" 


CD 


CN 




~^ 


fN 


to 


r- 


$ 


7 


~ro~ 


tn 




5 








CM 




O) 


CO 


<D 


to 


r~- 


in 


in 




CD 


9 


fN 










CO 


CO 


o 


CO 


CO 




CM 




in 


CN 






CN 




/? 


5 

E 


lA 




tn 




CD 


(D 




CO 


^ 


CD 


fN 


CO 


in 


1 


^ 


CO 


CN 






en 


r- 


o 


CO 




fO 


TT 




in 


TT 


5 


CO 






« 




i=r 


s 






CO" 




K 


CD" 


co" 


■*T 


CO" 


r^" 


to' 


K 


O 


•n-" 


CO 


n" 








N 


o" 


CD" 


CO" 




CO 


r^' 


(D 


r-' 


o 


tt" 


co" 








"O 3 


Tj- 




O) 


^ 


O) 


to 


n 


o 


f^ 


o 




in 


-V 


CO 














CO 


in 


^ 


o 


h- 


o 




in 


■V 


CO 






^ 






3 


5 




<0 




oD 


•T 


■T 




O) 


o 


eo 


CD 


CO 


CO 


fN 








V 








■<T 




en 


o 


CO 


oo 


to 


CO 


fN 








CN 






z 






CO 




co" 

_ 


h-" 


<D 


in" 


co' 


en" 


<o' 


^~ 














CO 




to" 


K 


CD 


in 


fO' 


co' 


fO' 


"" 


^~ 














0) 










f-- 






r^ 


O 




en 


in 


a> 


CO 


CN 


O) 




~ 


CO 


in 


C4 




r^ 


^ 




o 


CO 


CO 


o 


">r 


CN 


O) 




fc 


o 


(N 


lO 


Q. 










p) 




pi 


fN 


CO 


to 


CD 


CD 


in 


CD 


CO 




O) 


o 


r- 


CO 






to 


en 


in 


O) 


TT 


CO 




CO 


CO 


s 


O) 


r^ 


CO 


(N 


a> 






c 




CO 




in 




CO 


r--. 




CO 


in 


■c- 


fO 






CD 


CO 


CO 


CNI 




in 


en 




r^ 


Oi 


<o. 




TT 


to 




in 


(D 


CO 




c 


§ 




3 

o 


s 


i 




CO 

o 


s 


s 


R 


3 


CO 
fN 


to' 


Oi 


fN 


fN 


cO 


CO" 


co" 


cn" 






s 


co' 


5 


g 


S 


CN 


CO" 


s 


cn" 


CN 


to 


co' 


co" 


CN 


2 


B 




E 




<J> 


CO 


O) 


en 


fN 


CO 


en 


in 


CO 














CO 


li 


h- 




CN 


CO 


o> 




<^. 
















< 




00 






fO" 


fN 


CD 


CN 


CO 


to" 


CN 














r*-' 






cd' 


fN 


to' 


tN 


co' 


co' 


fN 
















o 

in 

E 


T3 

0) 

re 

c 








CO 






CO 


fN 
























o 






CN 


fN 
























CO 


% 








<M 




a> 


o 


h- 


(D 


CO 


r- 


CO 


"oT 




O) 


s 


CO 


1*-. 


in 


3C 




^ 


CO 


"^ 


CO 


^ 


TT 


~fo" 


~~^ 




o> 


s 


7 


in 


f 


o> 


q: 








f^ 




CO 


o 


CO 


O) 


fN 


CD 


CO 


s 


s 






o 


CO 




^ 


^ 


in 


in 


CO 


CN 




s 


s 




o 


CO 


r^ 




1 

£ 






u> 




in 


O) 


O 


CO 


f:> 


o> 


CO 


fN 


o 


CO 


o 


CO 


i£» 




in 


o 


«= 




in 


'^. 




CN 


o 




o 


to 


O) 




(/) 


in 


<J> 




8 




(D" 


o> 


■^' 


CO 


r." 


co" 


a> 












^ 






in' 






^" 




r-" 




O) 


h-" 










s 




O 3 








r- 


■V 


CD 


■^ 


CD 


fN 


en 


•9 


CO 


fN 












fN 




in 


^ 




fN 




^ 


fO 


fN 












3 


ll) 




a> 




O 


O) 




in 


fO 


CN 


■^ 


to 


CO 












CO 






CN 




in 


CO 




Ti 




to 












o 






z 






o 




(N" 


CO" 


CD 


■^" 


fO" 


CM 


fN" 
















CO 




CO 


r-" 


cd" 


T 


to" 


CN 


fN 
















o" 












(SJ 






n 


^ 


r^ 


en 


■^ 


^ 


o 


o> 


CO 




cn 


CD 


r^ 


a> 




S) 


o 


fN 


r-- 


o 


in 


CJ> 


o 


r^ 


in 


O) 


cn 


TT 




to 




o 








U) 




8 


(O 


in 






r- 


to 


1^ 


CD 


O 




CD 




CO 


CSI 




R 


in 




TT 






to 




m 


fO 


in 


Oi 


in 


CO 






C 




^ 




•^ 


r- 


to 




a> 


to 


f^ 


■<I 


o 


in 


in 


CD 


fN 


00 




r-- 


Oi 


to 


r-- 


in 


*o 




to 


CN 


to 


rr 


CO 




u> 








1 


^ 


K 




in 


CO 


to" 


rf 




o' 


co' 


to" 


a 


CD 


en 


co' 




CO" 


i 




o> 


o" 


oi 




tt" 


r--" 


to 


h." 






h-' 


in" 


en" 




u> 




o 




^ 


<n 




fN 


CO 


to 


CO 


to 


r^ 




r- 


Tj 


fN 


r^ 




in 






in 


in 


in 


r- 


h- 




CO 


r* 


en 


en 


CN 


00 


CO 


in 




3 






00 




r- 




o 


fN 


CO 


o 


en 


o 


to 


o 


in 






in 


N 










o 


in 


in 


s 


o> 


fN 


en 


Tj 






in 


u> 






< 




S 






co" 


■^' 


CD 


in" 


CD 


fN 


^ 


OJ" 


CD" 


in* 


CO" 


r^ 


CN 


T-' 








CN 


■^" 


tt" 


in" 


fN 


o" 


tN 


in" 


in 


co' 


^" 


CN 


fji 












00 




















~ 












r^ 


















^ 


" 
















E 








QD 




8 


O) 


■^ 


n 


CD 




to 


o 




Oi 


CD 


s 


7 


7 


CN 




8 

CO 


rr 


in 


~ 


r- 


~ 


CO 


^ 


r-. 


fN 


o 


to 


TT 


fO 


to 




o 


^ 


c 




(M_ 




c 


r- 


Z 


8 


5 


o 


o 


in 


8 


R 


CO 
00 




s 


s 


s 


s 


S 


CO 
in 


J) 


t 


£ 


CN 


§ 


CO 

in 


s 




re 


E 

3 

z 


O 3 


(O 






cn' 




'O' 


co" 


CJl" 


CD' 


in 


CD 


tt' 




to' 


cd' 


co" 




m" 




'*" 


to" 


cn 


co" 




oi 


co" 


■<t" 




o" 


to" 


co" 


to" 




If) 




o 


^ 


o 




O) 


o> 




CO 


OJ 


in 


in 


o 




fN 


fN 


to 






CD 






■V 


■<T 


O) 


o 


CO 


TT 


o 


to 


CN 


CN 


to 










£ 




t^ 






CO 


n 


to 


CD 


r- 


^ 




(3> 


CO 


CN 








in 








to 


in 


CD 




TJ- 




Oi 


CO 


fN 








<o 












r^' 
































(D 
















" 




























CM 


in 


■V 


CO 


■V 


TT 


O 


□3 


CO 


CO 


CO 


in 


CO 


s 


CD 




7 


r- 


CD 


CO 


CO 


to 






^- 


in 


P-* 




CN 


9 


■V 


in 


o 






1 






o 


CM 


r- 




o 




CD 


CD 


to 


-^ 


O) 


s 


in 




■^ 




fN 


OO 


CD 


tN 


<o 






fN 


^ 


CD 


s 


S 




^ 


CN 






C 




r* 


in 


■^ 




in 


■^ 


(N 


o 


^ 


o 


-^ 




■<T 








to 


CD 


h* 


CO 


CO 






T 


^ 


r* 


-T 






r^ 






Q. 


3 
O 

£ 


(N 


o" 




g 


<N 


8 


CO 


a> 


in 






CD" 


CD 




CN 






8 


fN 


r^" 




S 


oi 


to" 


in 


t" 


K 


CN 


co' 


CD 


cn" 






s 






E 


^ 


rt 


CO 


un 


r- 


CO 




CO 


in 


fNJ 


CD 


CO 












CO 


in 


fNj 


r^ 


in 


Tj 




CD 


CD 












0) 




r^ 


CT) 




^_ 




CO 




n 


CO 


CO 


fN 


CO 


■^ 








■V 






cn 


•V 


o 


Tl- 


CN 


CO 


CO 


CN 


CO 


■^r 














lS 


re 




C 




CN 


r-. 


in' 


cm" 


en" 


r-" 


f3> 


■<t" 


(O 












f 






CN 


•<f 


CN 


ex." 


f^' 


o> 


■TT 


co" 












en 










en 
































h- 










" 




























01 

£ 






u> 


O) 


o 


n 


p^ 


CO 


CM 


CO 


in 


fN 


■V 


^ 




CO 


O 


r^ 


in 


CN 


to 




CD 




r- 


O 


00 


~ 


in 




~ 


CO 




o 


(N 




"S 






CM 




o 


CO 


CO 


r^ 


CM 


C7) 


fN 


o 




h- 


in 


CO 


O) 


^ 


to 


8 


CO 


tT 


^ 


(D 


r- 


fN 


fN 




in 






CD 


5 


to 


(0 




o 






r~_^ 


(D 


in 


CO 




CM 


CM 


r^ 


■^ 


o> 


o 


CO 




o 


CO 


CN 


Oi 


CN 


"^ 


■V 


<D 


fN 


in 
















CO 


h- 




3 
< 


c 


s y 


2, 


to 


s 


s 


a> 


8 


s 


1^' 


^ 


CO 

8 


s 


s 


g 


S 


^ 


?) 


S 


OD 


O 




s 


S 


g 


cn" 


?^" 


P^" 


t 


S 


r-" 
to 


8 


8 


to 


TT 


a 




1/1 


0) 0) 

■o 


o_ 


r^ 


o 


o 




o 


5 


<o 




CN 




CO 


CO 


o 




^ 




en 


CO 


CN 


fN 


fN 


fN 






r- 


CO 


CN 


o 


CD 






trt 




^" 




o" 


O) 


(N 




co" 


(N 


to" 


o 


to' 


o" 


fN 


fO" 


o 


CN 


u> 




o 


to 


cn 


cd" 


co" 


(N 


fO" 


o" 


f^ 


o' 


CN* 


CO* 


o" 


(N 


h-" 




o 






i 




CO 


<o 


OO 


o> 


CO 


to 


CO 


CO 


r- 


CO 


CO 


CN 




fN 


00 






in 




CO 


CO 


CO 


CO 


« 




CO 


to 


tN 




CN 


CM 












(O 


CO 


~[7" 


O) 




o 


r- 


f^ 


o 


CO 


CO 


CO 


■^ 


s 


o 


CO 


o 


^ 


"rT" 


r- 


CD 


in 


^ 


fN 


fN 




CO 




CO 




f^ 


f^ 


CO 












r^ 


s 


O) 


CO 


(D 


^ 


co 


CO 


in 


r- 


o 


in 






(N 


CD 


fO 


o 


co 


TJ- 


^ 


to 




(N 




fN 


s 


s 


to 


CD 










E 


c 




^ 


<D 


to 


fN 


CO 


CO 




oo 


CO 




CN 


S 


in 


cn 


CN 


■V 


a> 


^ 


cn 


(N 


CO 


T 


to 


^ 


to 


r- 


-W 


to 


fN 


O 






3 


O 


§ 






to' 


O 


CO" 


■^ 


in 


CM 




■^" 






o 


^" 


CO" 


R 




CO" 


CO" 


to* 


o" 


CD" 


CO' 




CO" 


r." 




1^ 


o" 


V 


eo" 


ai 






a) 


^ 


(O 


CO 


to 


fN 


in 


h- 


CM 


CO 




fN 




■^ 


to 










CO 


CO 


in 


^ 


O 


P^ 


o 




in 


^ 


CO 






« 






3 






irt 


TT 




CO 


(O 


CM 


O) 


o 


CO 




CO 




fN 








-* 




CO 


CO 


■^ 




en 


O 


CO 


CO 


CO 


to 


fN 














Z 


o 




oo" 




fN 


Ol' 


CO 


in' 


co" 


co" 


CO 
















rvT 




CO 




cd' 


in 


fO' 


fO" 


to 


























n 




'" 




























CO 
































*" 






































o 
































~ 
















1 




















Q 


g 


g 


8 






1 




















Q 


8 


g 


8 




_j 


3 










o 








































o 


o 




o 








O 




o" 




(ft 

c 


1 








u 






















S 
fN 


S 








u 




o 




o 


o 




o 










8 


o 










c 

s 




o 


in" 


o 


in 


o 


o 


o' 


in 


O 

o 


° 


V 


3 


c 

i 




o 
o 


in" 


o 
o 


o 
in" 


o" 


o 
o" 


o 


in 


8 


o 


«> 










o 




CM 


CN 


CO 


■<7 


in 






tft 


m 


«/> 


5 


o 




o 




CN 


CN 


CO 


TT 


»n 






tA 


W» 


V* 


O 


"o" 














(/» 


Vt 


M 


*/* 


«/» 


M 


*/* 


w> 








E 
5 








v> 


«9 


tf» 


V* 


V* 


«/> 


•i^ 


o* 








£ 
o 








S 


O) 


g 


*** 


« 


s 


5 


u 


oi 


V 


V 


V 


T3 






ifl 


g 


y* 


£ 


V 


0) 


0) 


s 


u 


V 


£ 


TJ 


TJ 


T) 


3 
5t 












o 


T3 


■o 


T3 


■o 


T3 


T) 


■a 


■o 


C 


c 


c 


E 


OJ 


in" 


V 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


C 


C 


c 


2 




O 












■o 




c 


C 


c 


c 


C 


c 


c 


3 


3 


3 




3 


T3 


C 


C 


C 


c 


C 


C 


C 


C 


3 


3 


3 




y 








w" 


«) 


^ 


c 

3 


3 


3 




3 


3 


3 


3 


3 








Q 


% 


C 
3 


3 


3 


3 


3 


3 


3 


3 


3 








Q 


S 


to 








c 




aj 


O 




o 


o 


8 


g 
















3 


v 


















g 








n 








c 




T3 




o 




o 


8 

u->" 


















T) 




o" 












o" 




















3 


o 


c: 

3 


8 


o 
o 


in" 


o 
o" 


O 
O 


o' 


o 


in 


8" 


8 


8 


8 


f 


c 

3 


8 


in" 


O 


tri 


o 


o 


ih 


8 


g 


g 


8 


s 










L. 




in 






fN 


CM 


CO 


■^ 


in 


i~- 




fN 


in 




o 




in 






fN 


(N 


to 


TT 


in 


i^ 










c 












z 


w» 


«» 


w 


M 


M 


w 


u^ 


t/i 


*/* 


ty) 


(A 


*A 






z 


tn 


trt 


t« 


V* 




to* 


t/t 


W 


*/» 


V* 


V» 


fcrt 


w 


«/» 


o 












< 
































t- 
































z 



s 



E 1 



E is 
o o 

1^ 



Basic Tables 



35 



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

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





All 


Joint returns of 


Separate returns of 


Item 


returns 


married 


persons 


married 


persons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted gross income less deficit 


113,604,503 


3,629,129,550 


48,020,923 


2,442,002.780 


2.457.692 


63,535,805 


Salanes and wages 


96,263,895 


2.805.703,266 


40,934.753 


1.862.306,001 


2.141,100 


51,388,702 


Taxable interest 


67,280,674 
4,453,458 


162.343.280 
45,728.471 


35,955.106 
2,769.350 


98,654,284 
28,841,381 


1,161,909 
48,724 


3,020,977 


Tax-exempt interest 


991,337 


Dividends 


23,715,100 


77.925.720 


14.247.247 


48.546,329 


324,499 


1,658,591 


State income tax refunds 


16,769,415 


10.190.421 


11.987.401 


7,686,901 


380,229 


204,618 


Alimony received 


466,532 


4.606.142 


34.426 


168,084 


•4,567 


•63,409 


Business or profession 














Net income 


11,727,047 


173.501.912 


7,954,218 


133,387 396 


222,964 


3,846.753 


Net loss 


3.593,419 


19.499.758 


2,542,987 


13,982,279 


84,610 


521.697 


Sales of capital assets 














Net gam in AGI 


12.054.501 


126,677.169 


7,354,306 


93,023,315 


144,402 


3.759.628 


Net loss in AGI 


4.436.100 


8.447.633 


2,796,666 


5.515,034 


63,044 


66.205 


Sales of property other than capital assets 


1,684,241 


-2.654,106 


1 283,315 


■ 1,853,288 


29,775 


-116.687 


Taxable IRA distribution 


4,444,823 
17,676,445 


26.273.246 
186.491,698 


2,984.321 
10.830,425 


19,496,731 
128,887,719 


40,695 
186,472 


267,104 


Pensions and annuities in AGI 


1.627,260 


Rent and royalty 




Net income 


5,523,571 

5,388,519 

634,903 


39,451,014 

32,220,176 

2,419,284 


3,880,018 

3,774,505 

393,615 


29,811,270 

23,507,994 

1,672,833 


74,308 

62,895 

3.856 


771,398 


Net loss iUi...i 


444,675 


Farm rental income less loss 


21,657 


Partnership and S corporation net income less loss 


5,358.012 


87,651,511 


3,897,204 


73,263.603 


72.210 


1,630,156 


Estate and trust net income less loss 


482,730 


3.963.219 


242,196 


1.805,094 


2.905 


163.055 


Farm net income less loss 


2,288,218 
10,309.533 


-2.536.007 
31.393,169 


1,840,935 
5,653.326 


■ 1,449,909 
18.283,635 


20,520 
181,454 


■199,021 


Unemployment compensation 


545,473 


Social Security benefits in AGI 


5.535.811 


23.139.399 


3.704.785 


16,965,427 


94.298 


348,387 


Other income less loss 


5.256.347 


21.502.493 


3.340.066 


15,254,974 


98.961 


468.098 


Total statutory adjustments 


17.170,925 


35,464.254 


11,129.972 


25,260,124 


308.552 


713,274 


Primary IRA payments 


4.036,901 


6,191,865 


2.229.473 


3,406,118 


40.515 


62,114 


Secondary IRA payments 


1 .837.085 


2,504,195 


1837.085 


2,504,195 






Payments to a Keogh plan 


919,187 


7,592,136 


741.051 


6,430,659 


13.225 


80,661 


Deduction for self-employment tax 


12,206,670 


1 1 ,540,330 


8.407.160 


8,776,029 


218.946 


217,549 


Total Itemized deductions 


32,540,614 


481,945,631 


22,469.647 


368,186,168 


841.336 


8,796,000 


Medical and dental expense deduction 


5,507,781 


25,747,466 


3,497,867 


13,846,717 


115.116 


353,449 


Taxes paid deduction 


31,958,848 
27,347,034 
29,603,408 


160,452,525 

208,655,776 

63,843,281 


22,268,779 
20,258,055 
21,019,571 


125,308,712 

165,539.072 

49.665.087 


813,094 
626.598 
695.399 


3,127,865 


Interest paid deduction .. i.. ..;,. 


3,624,461 


Contnbutions deduction .-.i..^ 


1,188,995 


Casualty or theft loss 


121,699 
815,172 


2,206,679 
4,261,351 


81,332 
586,677 


1,950.831 
3.419.536 


4.026 
14,907 


6,701 


fVIovmg expense deduction 


48.102 


Total miscellaneous deductions 


8,098,935 
80,072,236 


29,529,825 
355,222,745 


5,195,617 
25,152,801 


19.249.405 
150.683.464 


211,768 
1,530,490 


851.957 


Basic standard deduction 


4.520.124 


Additional standard deduction ; »......; 


10,643,117 


11,310,862 


5,662,087 


6.786.975 


86,933 


60.735 


Taxable income 


90,717,400 
12,733,252 


2,395,695,907 
7,749,139 


41,531,780 
6,890,463 


1.651.704.396 
4,462.016 


2,130,339 
79,267 


46,832,889 


Total tax credits 


158,830 


Child care credit 


5,980,219 
240,144 


2,527,188 

51,120 


4,108,562 
60,773 


1.650.525 
15.318 


51,999 


25,396 


Credit for the elderly and disabled 




Foreign tax credit 


1,068,776 


2,047.275 


708,722 


1,458.434 


25,752 


118,927 


Earned income credit used to offset income 














tax before credits 


5,974,099 


2.058.859 


1,897,213 


519.196 






Minimum tax credits 


63.316 


283.960 


45,717 


225.421 


1.174 


7,862 


General business credit 


252.151 

86.708.399 

287.183 


574,633 

474,881,734 

1.357,063 


207,858 

40,439,357 

186,894 


483.465 

337.252,117 

1,002,712 


734 

2,114,117 

20,228 


6,049 


Income tax after credits 


10,041,458 


Alternative minimum tax 


68,125 


Total income tax 


86.731.946 
89,030,064 


476,238,785 
500,020,225 


40,457,143 
41,710,407 


338,254,817 
356,198,578 


2,115,411 
2,159,284 


10,109,583 


Total tax liability 


10,583.845 


Total tax payments 


104,316.013 


532,285.114 


45,247,819 


367,933,277 


2,232,486 


10,215.173 


Income tax withheld 


97.535,602 
12,783,008 


407,463,612 
113,747,377 


42,146,404 
7,473,934 


275,981,331 
83,539,623 


2,131,078 
154,393 


7.231.260 


Estimated tax payments 


2,629.294 


Overpayment refunded 


77,840,969 


78,879,540 


29,223,864 


40,438.889 


1,295,159 


990.108 


Tax due at time of filing 


29,035,574 


50,411,381 


15,962.860 


35.465.973 


1,025,777 


1.666.763 



Footnotes at end of table 



36 



Individual Returns 1992 



Table 1.3 - All Returns: Sources of Income, Adjustments, Deductions, Credits, and Tax Items, by Marital 
Status-Continued 

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





Returns 


of heads 


Returns of 


Retu 


n« of 


Item 


of households 


surviving spouses 


• ingle pcrtons 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted gross income less deficit 


14,450,516 


277 306,050 


92898 


2,253,189 


48,582,473 


844,031.726 


Salaries and wages 


13,730,995 


249,235 508 


73 917 


1,423,600 


39,383,131 


641 349 455 


Taxable interest 


4,202,371 


3.803.925 


59,554 


340,606 


25,901 ,733 


56 523,487 


Tax-exempt interest 


134,560 


961,272 


4,675 


115,133 


1,496,148 


14,819.349 


Dividends 


909,469 


1,726,832 


19,321 


87,605 


8,214.563 


25 906.364 


State income tax refunds 


1,084,673 


532,097 


14,141 


5,461 


3.302,971 


1,761,345 


Alimony received 


205,468 


2,018,807 






222,070 


2,355,842 


Business or profession 














Net income 


655,754 


6,223,265 


•1,474 


•90,876 


2,892,637 


29,953,623 


Net loss 


200,822 


998,718 


•2,428 


•45,363 


762,571 


3,951.702 


Sales of capital assets 














Net gam in AGI 


405,771 


3 017 138 


7,940 


42,834 


4,142,083 


26,834.254 


Net loss in AGI 


159,192 


301 704 


7,401 


11,173 


1,409,797 


2,553,518 


Sales of property other than capital assets 


49,184 


45,268 


1 480 


7 763 


320 487 


-737,162 


Taxable IRA distnbution 


218,374 


827,297 


•3,615 


•59,426 


1,197,818 


5,622,689 


Pensions and annuities in AGI 


914,016 


6,517,668 


26.862 


309,626 


5,718,670 


49,149,426 


Rent and royalty 














Net income 


223,764 


1,201,077 


2,536 


2.722 


1,342,945 


7,664,548 


Net loss 


305,030 


1,715,104 


7,108 


62.059 


1,238,981 


6,490,344 


Farm rental income less loss 


17 581 


41,300 


•3 


•4 


219 848 


683,489 


Partnership and S corporation net income less loss 


172,653 


2,493,516 


4,128 


5.468 


1,211.817 


10.258,769 


Estate and trust net income less loss 


18,472 


167,718 


•3,524 


•22.382 


215,633 


1,804,969 


Farm net income less loss 


43,889 


-112,336 


•2,665 


•-39,801 


380,208 


-734,940 


Unemployment compensation 


1,497,913 


4 159,195 


•8,111 


•19.143 


2,968 729 


8,385,724 


Social Security benefits in AGI 


112,832 


328,548 


13,197 


38,928 


1,610,699 


5,458,110 


Other income less loss 


299 754 


892764 


4,603 


13,087 


1,512,964 


4,853.570 


Total statutory adjustments 


1,017,198 


1,663,967 


7,379 


11.801 


4,707,823 


7,815,088 


Primary IRA payments 


268,826 


400.564 


•2.593 


•5,186 


1,495 494 


2,317,883 


Secondary IRA payments 














Payments to a Keogh plan 


32,413 


186,069 


•230 


•3.922 


132,269 


890,825 


Deduction for self-employment tax 


658,124 


446,647 


3,868 


2 159 


2,918.571 


2,097,946 


Total Itemized deductions 


1,997,808 


23,739,526 


30,605 


326.475 


7,201,218 


80,897,462 


Medical and dental expense deduction 


387,202 


1,084,351 


•7,241 


•22.064 


1,500,355 


10,440,884 


Taxes paid deduction 


1,977,526 


6,881,565 


30.605 


146,081 


6,868,843 


24,988,301 


Interest paid deduction 


1,687,095 


11,382,843 


25.995 


119,456 


4,749,292 


27,989 943 


Contributions deduction 


1,834,004 


2,593.158 


28.106 


27,689 


6,026,327 


10,368,353 


Casualty or theft loss 


12,426 


45,206 






23,914 


203.941 


Moving expense deduction 


38,678 


191 591 






174,910 


602,122 


Total miscellaneous deductions 


639,504 


1,773,384 


8.249 


15,015 


2,043,798 


7,640,064 


Basic standard deduction 


12,408,565 


65,023,828 


60,708 


363.923 


40,919,672 


134,631,406 


Additional standard deduction 


256,688 


231 484 


•2,483 


•1.738 


4,634,927 


4,229,931 


Taxable income 


9,350,878 


130,874,192 


47,875 


1.239.251 


37,656,529 


565,045,178 


Total tax credits 


5,040,227 


2,407,918 


14.499 


4,405 


708.796 


715,969 


Child care credit 


1,755 459 


827,301 


•4.827 


•1,536 


59,372 


22,428 


Credit for the elderly and disabled 


•17,917 


•1,532 






161,454 


34,270 


Foreign tax credit 


24,974 


62,388 


•3.511 


•1,646 


305,817 


405,880 


Earned income credit used to offset income 














tax before credits 


3,946,629 


1,487,616 


•5.819 


•791 


124.438 


51,256 


Minimum tax credits 


3 578 


7749 


•333 


•405 


12515 


42,523 


General business credit 


4,558 


8.439 


•12 


•26 


38,990 


76,654 


Income tax after credits 


6,693 435 


20,126.985 


42.056 


215,600 


37,419,434 


107,245,573 


Alternative minimum tax 


11,800 


41.162 


•22 


•213 


68,238 


244,850 


Total income tax 


6,693,862 


20,168 147 


42.070 


215,814 


37,423 460 


107 490,424 


Total tax liability 


6,848 815 


20 947 660 


42.071 


220,270 


38,269 486 


112 069,872 


Total tax payments 


13,295 407 


31 264 088 


85 024 


275997 


43 455,278 


122,596579 


Income tax withheld 


13,083,756 


28,746,164 


79.738 


186,397 


40 094 625 


95318,459 


Estimated tax payments 


340,982 


2,243,845 


9.501 


87,717 


4,804,197 


25,246.897 


Ch/erpayment refunded 


13,181,457 


18,240,708 


69,710 


99,302 


34,070,779 


19,110,532 


Tax due at time of filing 


1,012,577 


1,618,750 


16.952 


23,388 


11,017,408 


11,636,507 



' Estinnate should be used with caution due to the small number of sample returns on which it is based 
NOTE Detail may not add to total because of rounding 



Basic Tables 



37 













CM 


^ 


r- 


in 


o 


1^ 


CN 


CO 


CO 


CJ) 




CD 


CO 


^ 


CO 


m 


in 


<J) 


<D 


CO 


^ 




in 


CO 


in 


O 


TT 


r- 


in 


in 


to 


to 


1 


t/) 












o 




CO 


CO 


^ 


o 




CJ) 


CN 




CO 


CJ) 


r-- 


o 


to 


CO 


CO 




CM 


'H' 


CO 


CO 


cn 


in 


CD 


tn 


CD 


CO 


O) 


■^ 


in 


T3 


3 






^ 


O 




s 


CD 


CD 


CO 


CM 


CM 


r- 


fN 




in 


fN 




CO 


rt 


CD 


o 


O 




CO 


o 


■^ 


CD 


o 


r- 


to 


CO 


o 


<D 


CJ> 


o 


C 


o 




(N 


o" 




<D 


oo 




in 


CO 




in 






CO 


o" 




co' 


a> 




d 




r^" 


Oi 




r-" 


co" 


ai 


o 


a> 


r-" 


co' 


to" 


h-" 


co' 


ai 


E 
< 






<n 


f-^ 


CO 


CO 






f^ 


r- 


f-w 




OO 


CO 


CN 


CJ) 


o> 




(O 






OJ 


in 


in 


■^ 


CO 


CO 


CN 


in 


CM 


a> 


CO 


cn 


r- 


« 


<v 














CM 


CN 


co 


O) 




CN 


CN 


'5 


to 


CO 


CO 


v> 












CN 


CO 


O) 


O 


fM 


fM 


CO 


CO 


CO 


CD 


m 


^ 








o" 


















r^ 


CN 


^" 


^" 








ai 


















•-" 


fN 


1—' 


T-' 










2 

0) 






























































































.— . 


■~^ 


^■~" 
















































c 








m 


o 


CO 


CD 


CO 


(N 


CO 


CM 


^ 


CO 


in 


I-- 


CO 


in 


CJ) 


f^ 


in 


r- 


^ 


CO 


CO 


^ 


IG 


^ 


S 


$2 


jn 


9 


o 


S 


CO 


CO 


o 


o 








CO 


o> 


o> 


o 


CO 


ij 


CO 


cn 




CO 


CO 


CN 


oo 


CN 


CO 




co 


CJ) 


o 


CN 


in 


CO 


CD 


CJ) 


S 


fN 


OJ 




CO 


cn 


CD 


o 


s- 


10 

c 




5 




s 


CO 


^ 


■*T 




O 


^ 




in 


in 


CN 


h' 


CO 


CN 


T 


^ 


in 


CD 


r^ 




CM 


CD 


■^ 


CO 


O 




fN 


■^ 




fN 


o 




e 




ai 


CJ) 


r-. 


o" 


r^" 


in 


^ 


o 


r^' 


cm" 


cn" 


co' 




CN 




CD' 


o 




CO 


in" 


^" 


t" 


CO 




co' 




CD 


C:f 




cm" 




*S 


^ 




3 




to 


r-. 


cD 


CD 


^ 


O) 


S) 


'T 


o 




CD 


in 


1^ 


■^ 


CD 


CO 








CJ) 


CO 


to 






p~~ 


p 


5 


£ 






CD 


CO 


in 


1 


^ 




r^_ 






CM 


CO 


in 




o 


in 


r- 


h- 


CO 


CM 


CO 






<T> 










■^ 


^* 




"^ 


h^ 


h~ 


•=0 




tn 






00 


3 






UJ 














^ 


CN 


CM 


^' 












in 
















CM 


cn' 


■<t' 


























o 


CO 


o 


in 


CO 


TT 


■^ 


CD 


^ 


■^ 


(O 


r~ 


(D 


CO 


CO 


r^j 


CO 


CO 


r- 


CJ) 


03 


Oi 


7" 


^ 


h- 


"^ 


CD 


in 


CD 


cn 


in 










^ 


<D 






CO 


CO 


CD 


CD 


h- 


r- 


^ 


CD 


■<T 


CO 


■^ 


cn 


CO 


•^ 


1 


o 


in 


r- 


•^ 






p 


co 




CO 


SS 




CD 


CO 




3 

o 

E 




o" 








CO 




^ 


■^ 




<^. 


CD 




O 




CN 


■^ 


■^ 


CO 


■^ 


CO 


CM 


in 


CN 


CN 


O 




r- 


OJ 


CO 


O) 


'^. 




to 


o_ 
















CO 


CO 




o 


p*. 


CD 


o 




^" 


oo" 


co" 




r-" 


m 


■T 


CO 


co" 


p^" 


fN 




co' 


^' 




co' 


OJ 




CN 


co" 


00* 








CM 


in 




CJ) 


m 


o> 




Jo 


CO 


in 


<o 


o 


^ 


o 


CO 


r- 


^ 


O) 






CO 


CO 


9 


G 




2 


O 


r-- 


2 


f^ 


r- 


in 


h- 




< 






m 


CO 




cn 


a> 


o 




in 


CD 


in 


CO 


(D 








r- 


r^ 




in 


o 


CO 


1^ 


to 


^ 


^ 


'if 




in 


o 


CD 


^ 






C 












^" 




cm" 


co" 


CO 


CN 


in 


■<t" 


^" 


(D 


O 


co" 


■^" 


d 


CO 






r-' 


fN 


fN 


fM 


CN 


in 


■^" 


1-" 


CD 


o' 


CO 


'^' 


d 


'»' 








"^ 




















*" 










■^ 


r^ 




















'" 




^ 






'" 




-o 
> 












o 




CJ) 


r«« 






o 




cn 


CD 


in 


CD 




O) 


00 




CO 


CN 


^ 


OO 


CO 


CJ) 


o 


CJ) 


in 


CD 


tn 


in 


in 


OI 


CM 


Q 


'o 








s 


CO 


5 


CN 




in 


in 




CM 


o 




CN 


o 


CO 


^ 


CO 






CO 


CN 


fM 


■^ 


CO 


o 


O) 


CD 


r-- 


fN 




cn 




to 






W 






to 


■V 




O 


CD 




■^ 


CD 




CD 


5 


CD 




o 


^. 


o 




^ 


CN 


O 


O 


•V 


r- 


CO 


■^ 


O 


■^ 


h- 


in 


tn 


CD 


o 




XI 






in 




00 


CO 


r^ 


CM 


r>- 


in 


O) 


o 


CO 






co" 


co" 




^" 


co' 






CJ) 


co' 


CO 


in 


d 


in 






■^ 


CN 


cm' 








3 


s. 




s 


K 








00 


o 


in 


^ 


CO 






CJ) 


CN 


CD 


o 








OO 


in 


CO 


r- 


CO 


fN 


in 


in 


in 


tj) 


CM 


to 






I 








fN 


■^ 


^ 


h- 


in 


CO 


■^ 


r^ 


in 


■^ 






in 






TT 




CO 




fN 


CO 


to 


CO 




in 


■^ 


o 


CO 


in 






<o 










C*J 
















CN 


cm" 


•w* 


cm" 


























oj" 




■^' 


cm' 










CM* 




Z 






(Nl 
































CM 












































in 


CO 


CN 


co 


CO 


CD 


in 


CN 


<o 


CM 


cn 


CO 




in 


r^ 


cn 


CD 


CO 


CO 


to 


r^ 




o 






"Q 


CJ) 


T" 


CO 


O) 


h- 


CN 




c 






r>. 


CO 


Oi 


CN 


CO 


in 


^ 


in 


o 


^ 


in 


■«3- 


CD 


CD 


in 




00 


r- 


■^ 


CM 


CJ) 


co 


CO 


CD 


T 


CO 


in 


S 




°S 




S 


s 




3 

o 

E 






■* 


n 


o 


in. 


CO 




cn 


o 


0> 






CO 


OS 


o 


■<j- 


CO 


« 


CN 




CD 


CO 


^ 


r~ 


in 


o 


CM 


-T 


CO 




in 




tn 


00 


0) 




S- 


CD* 


r«," 


o 




CD 


^" 


(N 


co" 








in" 


K 


r- 


■v" 


O) 


00* 


r^" 


in 


h- 


r*-" 


^" 


fN 


o' 


d 


d 


in' 


co' 


co' 


*S 




SS 


2" 






CM 




(D 


CO 


h- 


<D 




% 




CD 




r- 


cn 


CM 


C3) 


o 


r^ 


^ 


CO 


CO 


o 


CO 


CO 


CO 


r- 


CJ) 


TT 


fN 


OJ 


cn 


2* 


o 


3 


o 


< 






r- 




CD 


CD 


o 


CD 


CD 


o 




CO 




CO 


in 


CO 


CN 




to 








O) 


h- 


•^. 


o 


r- 


f^ 


f^ 


CO 


in 




CN 




c 
















■^ 




^ 


*" 


(O 


CN 


cd" 


■^" 


CD 


CD' 


co" 


m" 


Sf" 












*" 


"" 


CN 


cm' 


cd' 


t" 


CD 


co" 


co" 


iri 


fO" 


E 


"o 






oo 


CO 


to 


CO 


CN 


O 


CO 


CM 


CO 


CM 


CD 


CJ> 


CN 


o> 


O) 


CD 


tr 


o 


in 


CD 


CD 


co 




2 


S 


^ 




^ 


S 


^ 


to 


to 


% 


O) 




l/> 




tn 


<o 


r^ 


CN 


CN 


CO 


CD 


CM 


o> 


t^ 


CO 


r^ 


CN 






CD 


CN* 


CO 


CO 


O 


CO 


CD 


1^ 


to 


CO 


CJ) 


CO 


in 


CO 


■«)■ 




S 


5 


OJ 


c 




■*. 




r^ 


CO 


<D 


CO 


n 


CN 


r^ 




O 


CD 


CJ> 


o 


5 


CO 


to 


r^ 


(O 


CO 


CM 


■T 


to 




^ 


CO 


fN 


to 


a> 


r^ 




CO 


00 


^ 


J3 


3 


fc" 


*o 


CN 


^" 


iri 




^ 


co' 




fN 


tn" 


CD 


CO* 


o 


r^ 


cm" 


d 


co- 




co' 


in 






h-* 


a 


ra 


2 


CO 




a> 




Oj" 


d 


ai 


E 






m 


^ 


CO 


(O 


in 


O) 


CO 




r- 


^ 


CO 


CD 


00 


CD 


r- 


^ 


in 




in 


in 




to 


Y" 


CO 


CO 


C; 


CD 






r^ 


^ 


tn 




1) 




T. 








CM 




CN 




■V 


■^ 


CO 


^ 


in 


CN 


















CM 


CN 


n 


^ 


to 


■^ 


in 








CN 




z 






T 
































^' 










































o 


h* 


^ 


^ 


CN 


CO 




1^ 




h- 


O) 


o 


o 




r~~ 


■V 


to 


CO 


CO 


CO 


in 


fN 


CO 


O 


■* 


CD 


^ 


JP. 


9 


2 


? 


to 


3 




*; 






00 




to 


CO 


CO 


o 




CO 


o 


h- 


CO 


CO 


r^ 


o 


CO 






r^ 


r^ 


s 


o 


O 


5^ 


r^ 








fN 


CO 


CO 


h- 


CO 




c 

3 






cs 


(N 




tx 


n 


o 




« 


a> 


CO 




O) 


CD 


05 






S 




■q- 


■*. 


^ 


fN 


in 


h~ 








CO 


to 


to 


o 


CO 






£ 


m 


in 


CO" 




cd" 


o" 






a 


h~" 


■** 


ai 


cd" 


t" 


r- 


co' 


1" 


CO' 


in" 


CO 


o 


cd' 


CD 


Q 


S 


r^" 


fN 


t' 


co' 


I^' 


'^" 




od" 




< 




^ 


^ 


^ 




•q- 




in 




CO 




in 


CO 


O) 


T 


CO 


CO 


in 




in 


in 


T 


h- 


CO 


CO 


G 




J2 




CM 




cn 


Oi 


tf) 






n 


O) 


in 




h- 


^ 


CN 


o 


c- 


CN 


(N 


r^ 


CO 


in 


O 


o 




■^ 


cn 


■w 


en 


in 


r^ 


in 


TT 


o 


O 


CD 


in 


^_ 


o 


cn 




a; 






cm" 


fO 


co' 


oi 






o 


CO* 


co' 


CN* 


^ 


^ 


•» 


J-: 


co' 


CO 


to* 




^ 


TT 


co" 


d 


ai 


r** 


CO 


cn 


*-' 


t-" 


^" 


»-' 


CD 


fN 


to* 


_a 








<i3 




















CN 












■V 




















CM 
























































































0) 








^ 


Tj 


CD 


CO 


in 


^ 


CO 




o 


ta- 


CO 




(N 


■v 


^ 


n 


M 


CO 


CO 


Q 


to 


CM 


'T 


CD 


to 


^ 


OJ 


to 


^ 


2 


p 


cn 




t- 


"o 






r^ 




in 


CD 


CO 


^ 


o 




CO 


in 




CO 




in 


CO 




CO 


fN 


■^ 




OI 


s 


to 


in 


in 


CS 






S 


to 


r~ 


CD 


s 




c 




«>. 


CM 


r- 


■^ 


CO 




CO 




^ 


fH 


O 


f^ 


5 


CO 


C3> 


o 


to 


CO 


in 




•v 


CM 


CO 


CO 


o_ 


CD 




CO 


CD 


CO 


cn 


1 

E 




o" 


CO 


(N 


in" 


<D 


co' 


o" 


in" 


fO" 






CM* 


in 


co' 


a> 


K 


to* 


cd" 


in 


CD 


fN 


cd' 


^" 


cn" 


ai 


ai 


CO 


tj 


CN 


t-^ 


2 


S 


5 




3 


IQ, 


OD 


<D 


CD 


CO 


O) 




t*. 




CD 




CD 


(^ 




CM 


CO 


CD 


r^ 




T 




CO 




O) 




CO 


CD 


to 


CO 




CN 


CO 


CD 




^ 




CN 


m 


CO 


o> 


r- 


t^ 


CN 


r^ 


CO 




CO 


h- 


f^ 


(^ 






to 




O) 


■^ 


OI 


5 


o 


5 


m 


o 


CO 


r^ 


r^ 












3 

z 






|C 




in 


in" 


in" 


in 


in" 


n 


oo' 


r^" 


o' 


co" 


cn' 








CD* 




fN 


co" 


'T' 


tt" 


in 


V 


co" 




d 


co' 


OJ" 








oo' 








U> 
































m 






















~ 






















r^ 




o 


in 


^ 






CO 


in 


o 


CJ) 


■^ 


^ 


CO 


CO 


CD 




in 


CO 


r- 


CO 


o 


CO 


CD 


G 


^ 




2 


CO 


S 


cn 


00 












uo 


CN 


o 


in 




CJ) 






CD 


r^ 


in 


CN 


CD 


^ 


^ 




<D 




CO 




fN 


r^ 


OJ 




'S. 


in 


2t 


o 


s 


CN 


CD 


z 












O 


o 








CO 






CM 




■^ 


CO 


CO 


O) 


fN 


<r 


^ 


■<T, 


OJ 


o 


CO 


o 


CD 




CO 




CJ) 




CN 


to 


h* 




c 










in 


^" 


CO 


in 


CJ) 


o 


CD 


O) 


co" 


CO 


O 




id' 




3 


d 






CO 


CD 


d 


K 


d 


co' 


ai 




cd" 


co" 


to' 


cn" 


oo" 




3 






o 


in 


CM 




CN 


in 


C3> 


O) 


CO 


■<T 


O 


CN 




in 




r^ 


o 




o 


fM 


r^ 


CO 


CO 


to 


CN 


CO 


o 


CD 


tJ> 


o 


CD 


to 




^ 


r^ 




u> 


o 




cn 


CO 


CJ) 


CM 


r- 


CN 


(N 


CM 


fN 


o 


fN 


to 


CO 


CO 


CO 


CD 


CO 


r-- 


■^ 


fM 


CN 


OJ 








o 


CN 


o_ 


Ol 










cm' 


o 


CO 


CN 


CJ) 


o 


CO 


CO 


^ 


in 


CO 


p--' 


d 


cd' 


o 




r-' 


■^' 


cm' 


cm' 


•^" 


co' 


CD 


CO 


co" 


iri 


co' 


I~-" 


d 


<D 


m" 


m 


< 






Q 




CO 


^ 




in 


<o 


r- 


in 


CO 


O) 




CO 


CN 


in 


CD 


in 






■^ 


h- 


fN 


CD 


CD 


C 


CO 


<2 


r- 


CD 


CN 


in 


to 


lO 


5 








00 
















CO 


CO 


in 


CN 


CN 








u 
















to 


CO 


in 


CN 


CN 


















CM 
































CN 








































m 


CD 


in 


(O 




O 


TT 


o 


in 


in 


in 


CO 


o 


•^ 


r^ 


in 


~ 


CO 




r- 


CO 


to 


Q 


t:^ 


a 


to 


CD 




r- 


'7' 


CO 


in 


CD 


fl) 


o 






O) 


^ 


CO 




^ 


CN 


CN 


CM 


CO 


o 


CD 


CM 


n 




O) 








CN 


co 




in 




C^ 


G 


CM 


O) 


S 


p~~ 


o 


fM 


to 




ra 




C 




CD 


in 








cn 




in 


■^ 


CO 


(D 


CO 


CO 


5 


CO 


fN 




t^ 


o 


CD 


o 


1^ 




CO 


CO 






CO 


CO 


■^ 


CO 






cn 


E 




m 


m 


o> 


(N 


CD 


CO 


o 


CO 


O) 


in 


^" 


CD 


O) 


co" 


d" 


co' 


tT> 


co' 


•^' 


CN 


co' 


to' 






to' 




to' 


^' 


co' 


CO 


o' 


to" 


■V 




3 


CO 


u> 


OJ 


CO 


CO 


cn 


tN 


in 


CD 


in 


o 


fN 


CD 


o 


CO 


OJ 


in 


00 




cn 


CO 


^ 


in 






a> 


a 


S 


CD 


o 


CO 


CM 


in 


h- 




2 




(M 


CO 


o> 


^. 


CO 


in 


CM 


1^ 


CN 


CO 


C3) 


CD 


in 


CD 






o 




r~^ 


CO 


CO 


in 








CN 


CJ) 


CO 


in 


CD 










3 
Z 






u> 








o 


Ot 


CO 


cd' 




to' 


o" 


CO 


CN 








n 




CN 


cd" 


CO 




CO 


CD 




CO' 


d 


co' 


oj" 
















OT 




^ 


^ 










" 
















h- 








~ 






~ 


















CM 




lU 






o 


CO 


CO 


CD 


CD 


in 


cn 






o 


CD 


•^ 




O 




o 


00 


r^ 




CO 




CO 


CO 




to 


TT 


r- 


in 


'S 


CD 


T 




CM 




E 

8 






If) 


(D 


^ 


CO 




CJ> 


CJ) 






in 


^T 


CO 




CO 


■^ 


CN 


CO 




fM 


to 




■^ 


CO 




in 


r- 


t^ 


in 


CO 




in 


9 




■o 






m 


•V 


CM 


CD 


in 


r^ 


^ 






in 










f- 


h- 


■* 


r- 




CN 




o 


CD 




a> 


CO 


in 


fM 


cn 




to 


O) 




2i 


T3 




OJ 


oi 


■^' 


o" 




co' 




in 


cO" 


co" 


o" 




CN 


■^' 


in" 


CJ)" 


CM 


r^' 


cd" 


to' 






co' 


cm" 


co" 


d 




cn 




s 


d 


■^" 


h-" 


tf) 


c 




CN 


CM 




CO 


h- 


CO 




CN 


r- 


o 


r-- 


CO 


h~ 


O 


CD 


CO 


CO 


CO 


O 


CO 




^ 


CD 


o 


1^ 


CM 


o 


p- 


cn 


s 


CO 


^ 


S 


3 




Ci 




■^ 


o 


CD 


CD 


o 




CM 


^ 




CN 


CD 


co 


CD 


CO 


cn 


a 


o 


fM 


O 




CO 


^ 


CD 


■H' 


o> 


CD 


CO 


cn 


to 


CM 


CO 


CM 


■o" 


i 






<n 




co" 




^" 




^ 


co' 


CO 


co" 


-N 


o" 


co" 


co" 


in 


cd' 


to 


^" 


d 


d" 


in 


co' 


r--' 


s 


iri 




d 






co' 


in' 


cd" 


m" 


< 




(M 


in 


CO 




CD 






O 


CM 


o 




■^ 


CD 




cn 


r- 


00 






CO 


o 


CD 


o 


o 


CN 


o 






*S 




a> 


r- 


^ 






ID 






^ 




" 


CN 


CM 


^ 


'T 


r-- 


CO 


CO 


CM 






to 












fN 


fM 


TT 


^ 


p^ 




cn 


fM 
















CO 




in 


Qi 


O) 




o 


CO 




CD 


co 




CJ) 


^ 


cn 


co 


to 


CD 


t^ 


^ 


~ 


^ 


to 


r^ 


r^ 


■»j- 


CD 


o 






o> 


r- 


i; 










O 


■T 


CO 


in 


CO 


r~- 




in 




TJ- 


^ 




r- 


■^ 


in 


^ 


3, 


p^ 


o 


CO 






in 


to 


r>- 


CO 


in 


r- 




O 


CO 


en 


•G 


0} 




in 
c 




lO 








o 




?> 






«3- 


CO 




in 


CO 




CN 


^ 


r^ 


in 






CN 


to 


0( 


CO 


o 


CO 


CD 


CD 


o 




in 


E 






TT 




o 


^' 


o 


o 


CO 


o 


■t' 




CD 




o" 


co" 




1^" 




r*-' 


CJl 


cd" 






to 


to" 


ai 




CO 


iri 


h~' 


iri 




r^' 


M 


o 


3 




o 


in 


CN 


r- 


^ 


CJ> 


in 


O) 


CN 




CJ> 






"* 


"<r 


CD 


CO 




fM 


in 






^ 


in 


CO 


CO 


CD 


CO 


O 


5 




CD 


t 


3 




"S 




ID 


cn 


o 


co 


CM 


^ 


in 


in 


CO 








5 


r- 






r- 




CO 


1^ 






CM 


■n- 


fN 


CJ> 


f~- 


CJ) 


CO 


r^ 






00 


2 








m 




in 


Tf 


CO" 


- 


o> 


r~" 


cn" 


ai 


= 


co' 


cn' 








S 




co' 


r-' 


to" 


ai 


CJ) 


r--. 


Oj' 


CO 


^ 


co' 


Ol' 








to' 

CM 




E 
































































o 










o 
o 






<L) 

e 




















o 


o 
o 


d 
o 


g 






D 




















o 


g 


g 


o 
o 




_ 












o 






o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o' 












o 


o 


O 


d 


o 


o 


o 








d 




is 




tfl 






o 




o 


o 


o 


o 


o 


o 


o 


o 


o 


o 
o 

CN 


d 
o 
in 


o 










o 


o 


o 


O 


o 


O 


o 


o 




8 


o 


o 




o 




o 










8 


o 
in 


o 
o 


o 
in 


o 
o 


o 
o 


o 
o 


o 
in" 


o* 
o 


o 


V 


I 


2 




o 
o 


o 
in" 


o 
d 


O 

in 


o 
o' 


o 
d 


o 
d 


o 
iri 


8 


o 


S 






cn 








o" 




CN 


CN 


CO 


■^ 


in 


r-- 




(A 


(A 


«A 


O 


i 




d 




fN 


OJ 


CO 


■^ 


in 


r- 




tA 


tA 


tA 


O 






0) 






o 


o 




V* 


v> 


(A 


tA 


V* 


*/* 


t« 


w* 








E 


d 




4A 


V* 


tA 


tA 


*A 


*A 


tA 






S" 




E 








2 


o 


Vi 





















0) 


aj 


I 


o 


v> 


















d) 


4) 


0) 




3 






CJ) 


o 




V 


ai 


OJ 


0) 


V 


o 


o 


0) 


T> 


■o 


■a 


o 


CJ) 


o 




0) 


<a 


0) 


0) 


0) 


0) 


(D 


<u 


-a 


TJ 


TJ 


o 


Z 




w 




< 


■D 
(1) 

tn 


in" 
u 


U 


TJ 


T3 


T> 


T> 


TJ 


T3 


TJ 


"O 


C 


c 


c 




1 


iri 

(A 


o 


■o 


■a 


"CJ 


■D 


T3 


T) 


■CJ 


XI 


c 


C 


C 






3 






T3 


c 


c 


C 


c 


c 




C 




3 


3 


3 






■a 


c 


c 


c 


c 


C 


C 


c 


c 


3 


3 


3 












c 


3 


3 
O 


3 

o 


o 


3 
O 


o 


3 

o 


3 

o 


3 

o 


O 

o 


O 

o 


o 
o 


8 


1 


c 

3 


3 


3 

o 


3 

o 


3 
O 


3 

o 


3 


3 


3 


o 


8 


g 


o 


01 












TJ 


O 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


d 


Hi 

y 




T3 






o 


o 


o 


o 














d 


CO 




o 




1 


■D 


C 

:3 


o 
o 


o 
o' 


o 
in" 


o 
o 


o 
in 


o 
o 


o 

o 


o 
o 


o 

in 


o 
o 


o 
o 


8 


8 


T3 
CO 


C 


8 


d 


o 
in 


o 
d 


o 

in 


o 
o" 


d 


d 


iri 


d 
o 


d 
S 


d 
o 


8 


X 

CO 










o 




in 






CN 


CN 


CO 


•V 


in 


r^ 




OJ 


in 




O 




in" 






CN 


fN 


CO 


■^ 


m 






CN 


in 




c 




(7) 






z 


b9 


M 




b^ 


M 


04 


(A 


trt 


w 


w 


lA 


tA 


tA 


fA 


z 


tA 


(A 


tA 


4A 


tA 


(A 


tA 


tA 


tA 


(A 


tA 


tA 






o 










< 
































t- 
































•2. 


1 



38 



Individual Returns 1992 



■o 

0) 

3 
,C 

c 
o 
o 

I 
■ 

0) 

E 
o 
u 

c 

in 

V) 

O 
O 

■o 

0) 

in 

3 
< 



0) 
N 

E 

01 



X 

n 

I- 

c 



0) ■B 



.2. " 

< ^ 



o 
u 

c 



(A 

0) 

3 
O 
(0 



3 
0) 

a: 



n 







c 
o 
E 




« O) 


n 


If) 




CD 


r- 


CO 




s 


CN 


in 








f~- 


ID f^ 


in 


fN 




CN 


o 


TT 


CJ) 


s 


in 


cn 




CO 


<D 




CO 








(O <D 




s 




CO 


co 


CO 


in 




CO 


CN 




§ 


to 


00 h- 


in 


■V 


O 


fN 


CO 


S 


r- 


CD 


O) 




r^ 


S 


ID 


3 








4D r*. 


^ 




O 


in 


o 


to 


o 


■V 


o 


CO 




0> 


tn in 


CD 


CJ) 


■<1 




tJ) 


<o 


to 


(O 


CO 




^ 


cn 






(N 


K Ul 


CJ) 


o 


■^r 


ai 


r-" 


CD 


cn" 


fN 


r^ 


ih 


r^' 


co" 


in 






•V 


o 


h- 




CO 




CD 


CD 


CO 




tN 


CO* 


CM 


in 




n 




< 




^ 


o 


CD 






CD 


CO 


•H' 


•V 




■^ 


CO 


O) 


s 


CO 


Tj- 


ID 


CO 


<o 




CJ) 


CN 


fN 




cn 


"«» 


CO 


cn 


CO 


CO 


TT 


CO 


Q 


< 




4 ■* 


CO 


in 


in 


IT 


■^ 


•V 


CO 


r- 


Tj 


<x> 


oo 






0> 






to 


to 


^ 


TT 


5 


CO 


'^. 


CO 


to 


CO 






% 


(1) 






CD* 


















*" 












CO 


















■^ 












-■' 








































































0) 


1 








































































o 




o in 


CO 


■■T 


O) 


CO 


CM 


in 


CO 


^ 


CD 


^ 


r^ 


CO 


^ 


o 


CD -T 


■c^ 


CO 


CO 


in 


CO 


CO 


r- 


fN 


CO 


CD 


CD 


O) 


^ 


O) 


^ 


to 


1 


Irt 




o ■^ 


CO 


in 


in 






(N 




CJ) 


r- 


CD 


o 


in 


a> 


"«T 




fN 




CD 




CO 




OO 


Oi 


<o 




CJ> 


CN 


^ 


m 




OD 




£ c 






TT 


rv 


CO 


to 




CN 


CO 




CM 


o 


o 


CO 


CO 


CO 


CD 


(o_ r^ 


o 


CO 




CM 






CN 




o 








CD 


OO 


V 


o 


^ 3 


cn 


<£)" TT 


CO 


CO 




CO 


0> 






■«»" 






O) 


CO 


to 


in 


rt .- 


CM 


<o 


id' 


CJ)' 


CN 


CJ) 


CO 




o 


o 


eo' 


to' 


to' 


in' 


r* 


X) 




§ £ 


rt (D 


CM 




ID 


CD 


CO 


in 


00 


o 


CJ> 


fN 


fN 


CD 


CO 




^ 


^ 




r^ 


CN 




•V 


CO 




cn 


CN 


CM 


CD 


CO 




fft 






T >- 


(N 


CM 


rj 


CN 


CN 


CN 


■^ 


■^ 














f^ 








CN 


CN 


IN 


^ 






'J 


T 








(O 


o 

Q. 
0) 




z 




t" 






























<n 








































































































3J 










ID 


in 


CN 


CO 


r^ 


CO 


CO 


CN 


o 


r*. 


O) 


o 


o 


a 




O CO 


■^ 


CM 


f^ 


s 


CO 


O 


§ 


8 










CO 






ID 




c 




O CN 


r- 


(D 


o> 


CO 


TJ 


o 






CD 


fN 


I-- 


■<T 


o 


O) o 


r~~ 


CN 


CJ) 




CN 


oo 


to 


s 




CM 








5 




Tt (N 


■c- 


CO 


in 


CO 


CN 


O) 


5 


in 


in 


O) 


CM 


CO 




CO 




CO 


CD 


O) 




CO 






r^ 


h- 




CD 


in 




rt 






o 
E 


(N 




■^ 


O) 






O 


o 


N 


o 


a> 






CM 


in 


co" 


h-" CO 




CN 


co' 


CO 


1^ 


in 


o" 




V 




CO" 


CO" 


co" 


o" 


s 


ra 


o 




3 


in 




o 






CJ) 


•H' 


CD 




CN 






CD 


in 


•^ 


o to 


CJ) 


CM 


f^ 


o 


O 


CO 


CO 




o 


f^ 


fN 


CO 


o 


Ot 


5- 


< 




OD r^ 


in 








CD 


in 




•*T 


o 






CO 




CO 


o -- 




in 


o 


^ 


in 


CO 


CJ) 


CO 


CO 




00 


f^ 




fN 


00 


< 






^" ir> 














^' 


■^ 


o 




CD 


r- 




co" 


r-" »- 














to" 


^" 


O)" 


f^' 


co' 


r~' 




CD 


h-" 


o 


c 






CM 




























CO 
































CO 




o 


c 






*- 
































^ 








































































































1/1 


3. 








































































HI 


^ 




■« -- 


CD 


^ 


^ 


■<T 


CO 


o 


f,. 


"^ 


r- 


f^ 


CD 


o 


O) 


in 


■* CO 


CO 


r- 


(^ 


CO 


Oi 


^ 


CO 


S 


f^ 


CN 


^ 


r--. 


in 


fM 


o 


a> 


" «fl 




CJ r-. 




o 




O) 


r^ 


o 


o 


fN 


eo 


O) 




s 




r- 






O) 


r>j 


CO 


in 


T 


(N 


fN 






CD 


O) 


3. 




Z 


li E 




to xj 




CTi 






^ 




CO 


CD 


CO 


■* 






CO 


?I S 




CO 


CD 


o 


to 


fN 


r»- 




cn 


in 


o 


in 


cn 


(» 






■^ 5 


& 


(O T- 


r-" 


r-" 


CNJ 


<N 


co" 


cn' 


in" 


CJ) 


r-" 


in 




r^" 


h-" 


in" 


T 


CN 


to" 


o 


v 




co' 


co" 


co' 


CN 










co' 


in" 








i? 






CO 


CO 


r^ 


D> 


O 


<D 


(D 


fN 


o> 


T 




(O 


CO 


^ 


f 




-q- 


CM 




CO 


tT 


in 


fN 








f8 


CO 


^ 


OD 








(n 1- 


■*)■ 


■^ 


in 


in 


ID 


^ 


O) 


CO 


in 


to 




CO 






o 


CN 


CM 


■<r 






■^ 


O) 


CO 












OD 






z 




CD 


















*" 












co' 


















*" 














^ o 


c 




CO 


CM 






CD 


CD 


oo 


in 


o 


■^ 




CO 


CN 


in 


O) 


CO 


a> o 


o 


CN 


CN 


CD 


CO 


in 


o 


;^ 


r- 


fN 


in 


CD 


CD 


CO 


o 


o ^ 


3 


1 


(D T- 






fsi 


CO 


o 


in 


r-- 


to 


T 


C3) 


O 


<D 


ID 


to 


in CO 


ID 


o 


T 


CD 






CO 


o 


in 


(N 


in 


in 


s 


r^ 


"5 o 


O 


(^ ID 






CO 


in 


CJ) 


CO 


o 


in 


M- 


CN 


CO 






CO 


o 




CO 


r- 


CO 


ID 


o 


fN 


O) 


in 


■w 


fN 


CN 


h- 




«> 


-S ° 


E 


tn id" 




in 


CM 


■«T 


h-' 


CO 




o 




O 


fN 


CM 






1 




o 




to 


CD 


CM 


to" 


O) 


o 


o 


o" 


CM 


fN 








< 




m 




CO 


r- 


CJ) 


o 


in 


■^ 


"T 




P- 


to 










O) 


in 


CJ) 


<D 


o 


in 


to 


1 


ID 


f^ 


CO 








V 






CD 
















fN 


CN 














w 
















<N 


fN 


CO 














C £1 

5 o 
S c 


o 




CO 


r- 


CO 


r^ 


^ 


o 


in 


oo 


CO 


CN 


CN 


in 


CO 


to 


O 


CO 


OD 


CN 


to 


o 


o 


in 


CD 


CM 


in 


CN 






to 






CO 


o 


^ </! 




r»- 


tN 


CM 


cO 




CJl 


in 


CO 


^ 


O) 


CO 




h- 








CO <D 


O) 


r^ 


to 


oo" 


CN 


CN 


TT 


CJ) 


CO 


in 


fN 






r- 




5 i 
if 


oT 


CQ 


O) 


CJ) 


r- 


in 


CD 
CD 


CJ) 


CD 


CO 
<J) 


CO 


CO 


in 


CD 


"" 


<£ 

a 


CN 


o 
co" 


o 
o 


CD 
r^" 


to 


o 


m" 


to 
o> 


«> 


in 
o 


CD 
Ol 


r-." 


CD 








M 








£ 




CO 




^ 


fN 


CD 










<71 




^ 


CO 


(O 


CD 




r- 


CO 


s 


(N 


<D 










s 










(N 




oi 






CO 


CO 


fN 










OD 


CN 












^ 


CD 


fN 












z 




« 
































<N 








































CD '<T 




to 


in 


■V 








o 


CO 


in 


to 


to 




o 


■r- CD 


CN 


to 


o 


r~ 


r^ 


oD 




in 


CO 




CO 


CO 


h- 




r- 






c 




n r>4 




n 


CM 










CN 


in 


to 


<3> 


■^ 


O 


■^ 


OD CJ) 


CD 


o 


CM 


O) 


O 


to 


CJ) 


o 


CO 


CM 


^ 


cn 


O 




t^ 






D 
O 

E 


S" 


h- (rt 




1-- 


CJ) 


f^ 








in 






■^ 


in 


O) 


in 


to -^ 


CO 


o 


CO 


fN 


in 


r~- 




in 


CO 


in 


fN 


r* 


"<r 




rt 








m' o 


O 


CO 


CM 


ON 


f-- 


CJ) 


K 


CJ)" 


<D 


■^" 


o" 


to" 


■^" 


o 


f^ 


r- 


CN 


CO' 


CO' 


V 


CJ) 


^ 


to" 


cn 




f^' 


h-' 


^' 


fN 


o 


CM 








o> O) 


CO 


CN 


CO 




CJ) 


T 


O 


r- 


■^ 


r- 


o 


in 


CN 


r- 




r^^ 




CM 


ID 


CO 


•<T 




CO 


•q- 




in 


CO 


^ 


fN 


r- 


00 






< 




■W (N 


<D 


CD 


CO 


O 


CJ) 


CJ) 




co 


o 


co 


Ol 




fN 


in 


CD fN 




fN 


■^ 


CD 


CO 


(D 


CD 


CO 




CO 




f-- 


fN 


in 


to 










a 


ID 


















cn" 












































r^' 




o 






^ 
































^" 


































z 


•B 




cn rsi 


1^ 


T 




r^ 


CD 


CO 




~ 


CD 


(N 


CN 


~ 






cn CO 


CO 


CD 


r^ 


^ 


o 


"7 


in 


CD 


s 




CD 


cn 


S 


CO 


o 






" w 






•T 


o> 






CN 


fN 


ID 


m 




CO 


O 


CD 






o 


to o 




CJ) 


CD 




■<r 




CD 




■^ 




in 


cn 


in 


I 




aj c 




■^ 




CO 




o 


o 


O) 


in 


CD 




in 


tD 


O 








-«» to 




fM 


O 




(N 








V 


CO 


^ 


(M 


to 


o 


cn 




-Q 5 




m 


<o 


Ol 


'tf' 




o" 




in" 


o 


(6 


CJ) 


CD" 




to" 


to" 


in' 


cm" 1- 


■^" 


O 


O) 


to' 


to' 


co" 


iri 


^" 


iri 


to' 


O 


co' 


co' 


in 








1? 




m CM 


in 




"^ 


in 


in 


in 


CO 


r^ 


CD 


O) 


CD 


^ 






CD 




r- 


CM 


O) 


CO 


TT 


fN 


h- 


CD 


cn 


CD 


■^ 














m CO 




CN 


CM 


CN 


CN 


fN 


in 


CO 


in 












N. 










CN 


CN 


in 


CO 


ID 














1 

a. 
o 

in 




z 




fO' 






























cm' 






































CM O 


(D 






CN 


CJ) 


CO 


in 




TT 


to 


to 


r^ 


CO 


ID 


1^ o 


CO 


■^ 


LD 


•^ 


CO 


O 


<D 


s 












O) 


u> 


c 








•- CO 


r- 


CN 


CD 


CD 


CD 


CO 


O) 




O) 


in 


in 


co 


o 


CD 


O CO 


CO 


CO 




O) 


in 


ID 


■T 




to 




o 


fN 


r- 


o 




c 




a> O) 




CO 


in 


"J- 


CD 


CN 






to 






ID 


r-. 


to 


h- O) 


C7> 


CO 


O 


■V 


■<T 


CD 




to 




fN 




CO 


'T 


o 


w 






3 


(O 




r- 


co 


■^' 


CO 




O)" 


CO 






■t" 


co" 


to" 


K 


CN 


CJ) 


in 


CJ) 


h- 


cd' 




O) 


t' 


r--" 


"tf 


o" 




s 


in 


■v" 


a> 


in" 


id 






O 


o in 




<D 








P-- 






CM 




r^ 


CD 


O) 


CO 


O CM 


fN 


T 


CO 


•T 


r- 






(D 


fN 


V 


r^ 


CO 


to 


at 


m 




E 




«n Tj- 


^ 


CO 


■^ 




CO 


C3) 








f^ 




O 


CO 




in ^ 




r^ 


CJ) 


O 


<D 


CD 


•V 


CO 


Hi 


CD 




o 


CO 


r^ 


»l 




o 
E 
o 

c 


< 




« »- 


CN 


r-" 


co"" 


CO 


CO 




■^ 


CO 


■^ 


in" 




O) 


in 


in" 


in" 




CN 


to" 


in" 


1^" 




•V" 


CN 


to" 


in" 




oi 


in 


in 


r-' 








r- 




















fN 




to 








in 


















CM 




CO 




















































































0) 

Z 


^ 




^ 


«n 


CO 


0> 


CO 


T 




r- 




CO 






^ 


r--. 


o 


^ 


in 


o. 


O) 




OJ 




CO 


CJ) 


in 


fN 


<D 


CD 


V 




CM 


fN 


N 






1 1 




3 


CD 




in 


ID 


o 


CD 


in 


C7> 


in 


CO 


CO 


O) 




CO 


(M 


(7) 






in 


CJ> 


CO 


CD 


CN 


a 


OI 




h- 


<n 




o 




n 








h- 






CO 


CO 


CN 


o 




fN 




o 


CO 




CN 


to 


r* 




CO 


in 


CO 


o 


■<T 


in 


^ 




fN 


CM 




CM 


m 


c>« 






i?r 


r^ 


CT." 




r^' 


tN 




CN 


to" 


in 


CD 


to" 


O) 


co" 


fN' 


o 


CO 


h- 


cm' 




fN 


id' 


r- 


o" 


CJ> 


id" 


co" 


co' 


CO' 


id" 




o" 


to 








i i 

z 




rs 






<j> 






in 


■^ 


r- 


o 


n 


r^ 


O) 


r^ 


CO 




ifi 




CO 


o 


^ 


in 


CJ) 


o 


in 


cn 


■^ 


f^ 


cn 


r- 


CO 












r- 






CO 






CO 


CO 


ro 




in 


in 


in 








h* 






in 


in 


CD 


f- 


CO 


to 


o 


in 


in 


in 
















' 
















^ 


" 














00 
















^' 


" 


" 












CN 








CN 


CO 






CN 




O) 




in 


in 


O) 


^ 


(O 


CN 


r^ 




a 


^ 




h- 




fM 


CD 




CO 


in 


in 


CD 


fO 


CN 






OD 




c 




■fl 


CO 






CD 




CJ) 


CO 


O) 


in 


•t 


CO 


CD 


CM 


00 


O 


O) 




CO 




CN 


■W 


to 


■q- 


fN 


CO 




CD 


OO 


oo 


8 


s 




3 


^ 




CO 






in 




O) 


CO 




f^ 


CD 


^ 


CN 


O 


CD 


O 


N 


V 




o 




in 


in 


to 




to 


in 


5 


CN 


tn. 


s 




o 


2 


"V 




o 


CD 


1-*" 


o 


CO 


CO 




cm" 


cm' 




CN 


P 


fN 


a 


V 




id" 


^' 


in 


co" 


to' 


cd" 


cd' 


fN 


cm' 


co" 




to" 


fN 


h-" 




E 




o 




(N 


a> 


CN 


CN 


CO 


ID 


CJ) 


<j) 


CD 


o 




CN 




fN 


in 






CO 


^ 


CD 


CO 


in 


CJ) 


r~^ 


CO 


o 


o 


fN 




fN 


s 




< 




u 






CM 


CO 


CO 


CO 


CO 


CO 


CD 


-* 


^ 










f 








CN 


(N 


CO 


to 


CO 


CO 


T 


n 


(O 














•"I 
































■^ 








































































































i S 
< * 
















































































































































o ^ 




CN 


r- 




o 


^ 


CO 


CO 


O 




■q- 


CD 


o 


CN 


to 


O 


CO 


r- 






CO 




CO 




o 




fO 






fN 


(N 


cn 


CO 


<n 




1 i 




f 


CO 






a> 


CO 


(N 




c;> 




in 


o 


CN 




r^ 


O 


r^ 


to 
















O) 




t3> 


CN 




CD 


O 


«> 




r? 


IT 


CM 




CO 


t^ 




CM 


in 


CD 


5) 


CO 


O) 


CO 


T 






00 






■^ 




5 




J) 




■V 




« 


CO 


^ 






40 






(£ 




CO 


o 


CO 


O) 




CN 


r^" 


o' 


V 


CD 


cd" 


CN 






rt 






CO 


cn" 




s 


cn" 


r^' 


o" 


^ 


to' 


<d' 


fN 






04* 






(C 






CO 


CD 


'«■ 


in 


in 


r- 


^ 


CM 












a 






fN 


T 


■V 


in 


r^ 


TT 


fN 












OO 




3 >- 

z 




^ 
































M 




































































o 








































T3 
0) 


111 






v 




o 


O 

o 


g 


o 


g 


o 


g 


g 


§ 


1 


1 


8 






at 
u 




O 


g 


8 


8 


1 


8 


8 


8 


§ 


o 
o 
o 


8 


O 
O 








W) 


E 






c 




o 
o 


o 


o 












o 




W 


1 


c 




o 




o 


O 


O 


O 


O 


8 


O 


0) 




3 


o 










in 


o 


in 


o 


CD 


o 


in 


o 








i 




o 


in 


o 


in 


o 


o 


O 


in" 








E 




y 










o 




CN 


CNJ 


CO 


^ 


in 


1^ 




(/> 


tf* 


*A 


o 


< 




o 




CN 


IN 


CO 


■«»■ 


ID 






y* 


y» 


y* 


o 


C 






9 






w 


t« 


(rt 


V* 


wt 


*A 


w 


M 








£ 








V* 


«M 


tA 


M 


t>4 


«A 


tA 


tfV 








e 






a 






V* 


















a> 


5) 


dj 






•A 


















at 


S) 


o 


3 


O 






o> 






<u 


0) 


0) 


<t> 


a> 


0) 


0) 


0) 


-o 


x> 


-D 


o 




o> 






9) 


V 


0) 


0) 


£ 


0) 


9) 


0) 


TJ 


TJ 


TJ 


o 


^ 


S 







"O 


ID 


01 


TS 


T3 


T) 


■D 


TJ 


-o 


TJ 


TI 


c 


c 


c 




tJ 
1) 

3 

n 


in 
y* 


V 


-o 


TJ 


■a 


n 


TJ 


TJ 


TJ 


TJ 


C 


C 


a 


£ 


0} 


O 






0) 




■a 


c 


C 


C 


c 


c 


c 


c 


C 


3 


3 


3 






TJ 


c 


C 


c 


c 


C 


C 


C 


C 


3 


3 


3 




CO 


Ol 




c 


3 


U 


c 


3 
O 


3 


3 


3 


3 


3 


3 


3 


g 


8 


g 


8 


1 


i 


3 

o 


3 
O 


3 

o 


3 
O 


3 
O 


3 
O 


3 
O 


3 

o 


8 


8 


8 


8 


w 










o 

z 


T3 

C 
3 


o 
o 
o 


8 

O 


in" 


o 


in 


o 


o 


o 


id" 


1 


O 


o 


o 

8 


XI 
(0 
X 

1- 


T3 

c 

3 


O 

8 


o 
o 
o 


8 

in 


8 

O 


8 

in 


8 

O 


8 

O 


o 
o 
o 


8 

in" 


O 

§ 


O 


O 


8 

o 


X 

3 












in" 






fN 


CN 


to 


^ 


in 


1^ 










o 




id' 






CN 


fM 


to 


^ 


in 












c 










y* 


w 


*A 


w>> 


V* 


(/> 


V* 


«/» 


v» 


w» 


W» 


«• 


M 


*«» 


z 


W» 


trt 


«9 


y* 


W 


*/* 


l/> 


y* 


y* 


y* 


M 


AA 


M 


y^ 


o 










< 






























































z 


1 



Basic Tables 



39 



■o 

0) 

3 
C 
'-^ 

c 
o 
o 

I 
I 

0) 

E 
o 
u 

c 

M 
U) 
O 

O 

T3 
0) 

(A 

3 

'a 



0) 

N 

w 

>. 

E 

0) 



X 

n 



■a 
c 
re 



C «) 
0) jp 



M 

3 



< 



O 

u 

c 



SI r 

3 (;, 

o i 

(O ^ 

C o 



0) ^ 


















U) 


^ 


CN 


(O 


o 




CO 


r- 


CO 




^ 


in 


1-^ 


o 


o 


(^ 


o 


to 


■^ 


h- 


to 


h- 


o 


•n- 




■^ 




O) 


^ 


a> 


to 


in 


<£> 


1 














CO 


«j 




CO 


CN 


^ 




CN 


CO 


CM 


CO 




1^ 


Tf 


CO 


cn 


r^ 


to 






t~- 


CO 


r~ 


CO 


cn 




in 


h- 




CO 














o 






m 


CO 




o 


Ol 


cn 


o 


CD 




in 






CN 


in 


in 


CD 


•» 


o 


■V 


■^ 


CO 


to 


■q- 




CN 


o 


in 


O 




CD 




o 


5) 










^ 


tc 


oi 


^' 


^" 




o' 


in' 


co" 


co" 


o" 




cm" 




cn 


O) 




CM 


r-" 


cd' 


cn' 


in" 


to' 


CO 










o 


cm' 


o" 


■«t" 


co" 


to 








E 
< 




C^ 


^ 


o 


1^ 


(O 


r- 


•^ 


in 


o 


in 




in 


CO 


O 


^ 






r^ 


■<T 


o 


■^ 


CO 




r^ 






in 


in 


o 


r-- 


r- 


■T 




r- 












1^ 


TT 


r^ 


CO 


CD 




o 


CO 


CD 


o 




CO 


CO 


CO 


5 




o 


to 


cm 


in 


CN 


CO 


r^ 




CM 


CO 


«) 


CN 


O 




in 


oo 


(D 




e 


c 






5 


CO 








(N 


cn' 




^' 


in" 




co" 


co" 


cn' 




h-" 


(T 
















■^" 


■c^^ 


o' 


co" 


co" 


O)" 




1^" 






n 




































CO 


C^ 






























CO 






B 


CTl 












































































6} 

c 
o 


Q. 








in 


o 


(^ 


in 


^ 


CO 


CD 


in 


CD 


'J 


oD 


•n- 


to 


CO 


CO 


■^ 


<n 


^ 


Oi 


o 


CN 


in 


CO 


o 


CO 


CN 


^ 


■V 


in 


CO 




CN 


U> 




ro 


o 






0) 


CD 


CO 


CN 


in 


CD 




o 


CO 


CO 


O) 


o 




•V 




•^ 


CD 






■^ 


■^ 


CM 




CO 


p- 




to 




in 


CO 


o> 


o 


CM 




o 




CI 

£ 




IT 


in 


^ 




cn 


CN 


CO 


CD 


■^ 


CO 


in 


to 




in 




o 


CM 






CO 


CO 


CO 


in 


o 


CO 


CM 


CD 


(D 


r^ 


a> 


r-^ 


o 


CO 








0) 

E 


in 


O) 




CO 




CN 


co' 


CO 




cn 


in 


o' 


CO 


o" 




(O 


CD 


a 


■^ 


CM 


CO 


I-^" 


r-' 




iri 


cm" 


to' 




■^" 


r^' 


o" 


co' 


to' 










3 


CO 


c 




r- 


CO 


CO 




in 


(O 


in 


CO 


CO 


CN 


■«T 


r^ 


o 


in 








TT 


in 


r- 


CM 




TT 


CN 


CN 


CN 


to 


r- 


o 


in 










« 








M- 


in 


(D 


CD 


in 


in 


o 


(J> 


to 


cn 




T 






c 




CM 


(N 


^ 


in 


in 


in 


o 


cn 


to 


cn 




n 














3 
Z 






o 
















^ 




" 




^" 








at 
















" 




^ 




^" 








*" 








E 
< 








^ 








CO 














cn 






^ 


u> 










CO 










; 










^ 


Jf 




"2 






^ 


a 










a> 














in 






(N 


h- 










o> 




















cm 






0) 




to 


^ 
























CO 








■* 




































c 






t£> 
























a> 








u> 
























ip 












E 


■D 

c 




















































































































































o 


"o 










































































■c 


^ 








ro 


CO 








CD 




















CO 


o 






1 


1 


CD 




















to 


CO 




o 


4) 


£ 


C 


co" 


CM 










(O 














00 








c- 










CO 














CO 














^ 


J3 

£ 


5 


CO 










(O 
(O* 














r 








a 










CO 

to 














r 
















3 

z 
















































: 
















































































































o 




















CD 


o 




CM 


CD 


CD 


o 




















to 


o 




CM 


CD 


CD 


o 




E 


I/I 


o 
E 
< 






o 






















h- 




T 


CM 


■^ 






















CM 






^ 


CN 


T 


Ol 




o 


0) 






o 




















in 






CO 




O) 


in 


























CO 




cn 


T. 


T3 

3 
C 




C 

at 






r^ 




















T 


' 




^ 






•n 






















• 




^" 








O 


en 
E 




















































































































































Q 


B 


1 


"o 








































































0) 


(0 


^ 




c 




en 


. 




! 


; 












CM 


in 


. 


o> 


CO 


in 


in 


. 


















CO 


in 


, 


O 


09 


in 


s 




<u 


Q> 




M 




















to 


CN 




■w 




CN 


a 




















cn 


(N 




^ 




CM 


^ 


E 


3 


C 


(N 




















to 


CM 










^ 




















CM 


CO 

cm' 












£ 














































































O 






z 






























































































































































00 


o 


CM 


cn 


CO 


^ 


^ 


CO 


^ 


to 


CN 


CM 


o 


^ 


^ 


to 


in 


CD 


00 


■^ 


■^ 


oo 


CO 


CM 


^ 


CO 


■^ 


to 


h~ 


CO 


CO 


in 


CO 


o 












O) 


(N 


CO 


in 


^ 


O) 


in 


CO 






CD 


in 




CM 


in 


cn 


m 


■^ 


CO 




oo 


r- 


CM 


CO 


oo 


"^ 


in 


o 


h- 


r^ 


CM 


to 


s 


Q. 






3 




CO 


in 


CO 


O) 


o 


CO 


CM 


CO 


to 


a> 




CO 


in 


^ 


^ 


CM 


CO 


r 


■V 




CO 


h- 




CD 


CM 


CO 


CO 


CO 


■V 


to 


CO 


cn 


in 


O 






o 

E 






cn" 


o> 


CO 


co" 


in' 


o' 


f-^' 


O) 


<n 


■^' 




iri 


o> 


CO 










CO 


cm" 


CO 


o> 


co" 






cm" 


to" 






1^" 


ai 
















(D 


o 


CD 


CO 


CN 


O 


to 




in 


O) 


■^ 


r-- 


r- 






w 


O 




O) 




"C 


CO 




CO 




<j) 


in 




■n- 


o 












< 








"C 


r^ 


h- 


in 


r^ 


in 


CD 


o 


cn 


CN 


r^ 


r- 


cn 


5 




(^ 


CM 






CO 


■^ 


to 


in 


en 






CD 




o> 


00 


o 






E 










m 


<N 














■^ 




CM 


"" 


cm' 


*" 




^~ 


TT 




















cm' 


*" 


cm" 


"^ 




*" 


•9 










































































1 


o 


o 










































































Q. 


(/) 


o 









o 


O) 


O) 


<o 


CO 


h- 


CO 


^ 


CO 


^ 


in 


CO 


in 


CM 


in 


■^ 


in 


CO 


h- 


CO 


^ 


T 


CO 


(N 


CM 


CO 


cn 


^ 


in 


to 


CD 


in 


in 


o 






I/) 




r- 


O) 


CN 


■w 




P- 


CN 


■»» 


o 


CM 


o 


o 


en 


cn 


CM 


CO 


^ 


cn 




o 


cn 


in 


(O 


o> 


cn 






O) 


CO 


r^ 




CN 


<N 


o 






1 

E 


C 
3 




«> 


CO 

co' 


o> 


co" 


r-" 


O 
co" 


CO 

co" 


o 


o> 
cn 


in 
cn" 


cn" 


in" 


o 
to" 


cn 


CD 
CN 


CO 

r-" 


a 


to 




cn 
cd" 


CD 


cn 


CO 
CM 


CN 


o 
oo' 


oo' 


1 


CO 


in 
iri 


CO 

v" 


cm" 


CO 


to 


Ift 






a> 




c 


^ 


(N 


(O 


(O 


CN 


CN 


CN 


in 


(O 


CO 


(^ 


CO 


■V 






a 












CM 




in 


CO 


(^ 


CO 


■n- 






^ 


1> 












tc 
































V 


































(^5 






z 






















































































o 


O) 


CO 


o 


cn 


o 


O 


o 


r- 


(O 


(O 






P- 


^ 


3 




OO 








CO 


o 


h- 


■n- 




in 


CO 


in 






00 














o 


n 


r- 


in 


in 


CO 




O) 


CO 


■^ 


^ 


r- 


•V 


in 


■^ 


O) 




CM 








f^ 


1^ 


in 


CO 




in 


■n- 


CM 














c 






p- 


n 


r-^ 


in 


r^ 


in 


o 


CN 


CN 


T 


o 


O) 


to 


CM 




to 


in 




CO 








<D 


cn 


cn 


to 




tN 


■^_ 


CD 














o 

E 




£o 


in 






(N 


cd' 


co' 


in 




CO 


■^" 


CD 






cn 


cm' 




00 


cm' 




cn" 


cn" 


cn" 




r^" 


iri 


V 


Tj" 


to" 




tt" 


co" 




1^" 










CN 


CM 




in 


-* 




O) 


to 




■V 


O 


CM 






CO 


r-~ 




CO 


o 


CO 


CM 




CM 


CD 




to 


•V 


CO 


CO 


o> 


CO 


TT 


TX 


a> 












^ 








5 


o 


O) 




r-* 


h- 


■^ 






in 


co 




r- 


CO 




CM 


lio 




CD 


S 


*D_ 


in 


CN 


CO 


CO 


^ 


CO 


to 


CO 




E 
B 




< 






u> 


co" 


















■W" 


cn" 


iri 


■v" 


CN 


CO 


a 




















■^" 


cm' 


^' 


V 


cm" 


to" 


r-" 




o 








CO 
































CM 




































i 


2 
Q. 
o 










































































'o 








CJ) 


'^r 


~ 


t^ 


tN 


OJ 


CD 


in 


"7 


^ 


o 


o 


"7" 


CO 




to 


CD 


r- 


h- 




CM 


^ 


CM 


CO 


~ 


« 


in 


CO 


cn 


s 


in 


CM 










i/> 






CO 


(N 




CD 


(N 


CO 


O 


CM 






(N 


CM 




cn 


5 


If 




o 


CM 


5 


CM 






Ol 






CO 


CO 




in 


lO 








V 


c 






^ 


(N 




CD 


CN 


CM 


in 










in 






CO 


f 


■^ 


CM 




in 


r- 




£ 


CO 






CO 


o 


5 




CO 


00 








Si 






O) 


co" 




d 


CO 






rv." 




iri 


CO' 


TT 


cm" 


iri 




iri 


^ 




h-" 




cd" 


o" 


iri 


o" 


(N 


o 


cn 


CO* 




iri 




iri 


s 








E 

3 






r- 


Oi 


cn 


-«T 


CO 


in 


CO 


CO 


CO 


CO 


cn 


in 


CO 




CO 


CO 


^ 




CM 


CD 


cn 


CO 


■^ 


CD 


f- 


CO 


CO 


in 


CO 




to 


CO 








a> 




















CM 


CN 


in 


to 


^ 


CN 






3> 
















CM 


CM 


in 


to 


■^ 


CM 






M 








z 






« 
































04 














































o 


o 


^ 


^ 


r--. 


rsj 


CD 




^ 


o 


■^ 


in 


cn 


CO 


■^ 


to 




CN 


in 


CM 


o 


oo 




to 


in 


CM 


cn 


CO 


cn 


■^ 


TT 


CO 




















CO 




(O 


CD 


en 


m 






cn 


CO 


^ 


h- 


cn 


o 




CN 


f^ 


CN 




CO 


to 


o 


r- 


r* 






CD 


o 


o 


■^ 


OO 








c 

3 

o 
E 
< 






5) 


r-- 




1- 


o 


o 


o 


CO 


1- 


o 




■^ 


r~~ 




o 








^ 




r^ 


CM 


o 


a> 


to 




•- 


O 


CN 


in 


CO 


■^ 


o 










s~ 


o 


o 


o" 


•<t" 


co' 


r- 


co' 


cn 


in 




in' 


CD 




co" 




to" 




■^" 






o" 


in 


■V 


iri 


CM 


iri 


o>" 


to" 


iri 


V 




to" 












CN 


c 


in 


■^ 


(D 


CN 


cn 


h- 


CO 


CO 


r- 


r- 


CO 


cn 


CM 


o 


CM 


O 


CD 


■V 


cn 


CO 


(N 


■^ 


CM 


to 


to 


CN 


CO 


r- 


o 




















CD 


(N 


CN 


CN 


CM 


co 


CO 


o 


CD 


cn 


in 


o 


N. 




in 


P- 










CM 


to 


to 


cn 


to 


cn 


in 


o 


r-- 




in 






E 


c 
as 






s 
















"- 




'- 


'- 


CO 


to" 


cn" 


in" 


o 

CM 




















'- 


'-* 


to" 


co" 


cn" 


iri 


'■' 




1 


2 












































































o 
en 


Q. 


o 






CO 


o 


^ 


^ 


tT 






CO 


«T 




^ 




CO 


O 


TT 


CO 


^ 


CO 




^ 




CN 




m 


■^ 


CO 


CO 


r~ 


CD 


in 


r- 


to 


at 












00 




CO 


CD 


CM 


o> 


CO 


(D 




CN 


^ 


in 


o 


o 




CM 


^ 


CO 


^ 


CO 




CM 


CO 


r^ 


CO 


in 


CD 


to 


O 


o 


in 


o 


to 








^ 


c 




1 




in 


"iT 


o> 


CD 


CO 




(J) 


CO 




CO 




■^ 


■^ 


to 


(3 


<N 


CM 






CM 


CO 


m 


■^ 


CO 


CO 


CD 


CD 




CO 


CO 










S3 


3 


CN 


CO 


CJ) 


O)" 


■^' 


o' 


cd' 


■^' 


co' 


r-' 


iri 


O) 


co' 


oo" 


iri 




co' 


u 




CD 


CO 


^' 


CM 


co" 


CO 


o" 


cm' 








in 




co' 


cm' 








E 

3 




Q 


^ 


o 


■^ 


in 


in 


r- 


in 


r~ 


CO 


CM 


cn 


in 


CM 


CD 


CO 


If 




in 


oo 




■^ 


CO 


■V 




oo 






in 


CM 


CD 


to 


n 








2 




** 
















CO 


CM 


CD 


CO 


■^ 


CM 






















CO 


CN 






■^ 


CM 






C4 








z 






fO 
































rt 






































E 

8 




































O 




















































E 




















CD 


o 
o 


O 
O 


O 
O 






4) 




















g 


g 


g 


s 




_ 


















o 






o 


o 


o 


o 


o 


o 


O 


o 


o 


O 


O 












o 






















•3 
















tj 




O 


o 


o 


o 


o 


o 


o 


O 


o 






o 






u 




o 


o 
















o' 
o 

CM 


o" 
o 
in 






o 






ifl 










c 




O 

o 


o 
iri 


o 
o 


o 
in 


o 
o 


o 
o 


o 
o 


O 

iri 


8 


o 


£ 


1 


c 

2 




o 
o 


o 
tri 


o" 


iri 


o 


o" 


o" 


in' 


o" 
o 


° 


0) 


(/T 
















o 




CN 


CN 


to 


■^ 


in 


r- 




*A 


«» 


t» 


o 




o 




CM 


CM 


CO 


** 


in 


r- 




t>4 


*A 


f/> 


o 


c 






O) 










o 






w 


«> 


*A 


w 


w 


V* 


V* 


w> 








£ 




o 




tf» 


tA 


w 


V* 


vt 






V* 








E 


h 






0) 








I 




w 


















V 


0) 


o 




o 


«/» 


















O 


0) 


0) 


3 












b) 






OJ 


V 


0) 


OJ 


v 


aJ 


ci> 


« 


-a 


■D 


XI 


o 




cn 


o 




OJ 


O 


V 


0) 


V 


0) 


0) 


<a 


TJ 


TJ 


TJ 


o 


Q) 












c 


S 


in 


V 


TJ 


T3 


T3 


T) 


T3 


T3 


•a 


■o 


c 


C 


c 




TJ 


iri 


0) 


TJ 


TJ 


T3 


T3 


■o 


T3 


TJ 


T) 


C 


C 








tfi 










T3 


C 


C 


C 


c 


C 


c 


c 


c 


3 


3 


3 




: 


■a 


C 


C 


c 


c 


c 


c 


C 


c 


3 


3 


3 










3 








(/I 


c 

3 


3 


3 


3 


3 


3 


3 


3 


3 


O 


o 


o 


s 


% 


c 

3 


3 


3 


3 


3 


3 


3 


3 


3 




O 


o 


8 


fl) 






■5' 








c 




aj 






o 


o 


o 


o 


o 


o 


o 


o 


o 






5 




















o 


o 


n 
















1" 


1 


§ 


o" 


iri 


s 

o 


8 

in 


s 


s 

o' 


8 


8 

iri 


o 

8 


o 


o 


s 


i 

n 


01 


T3 

c 

3 


§ 


o 


iri 


o" 


iri 


o" 


o 


O 


iri 


o" 

o 


o 


o 


8 

o 


to 
3 






<u 










o 




in" 






CM 


CM 


CO 


■w 


in 


r^ 










o 




iri 






CM 


CM 


to 


T 


in 


r^ 










c 






N 










Z 


m 


w 


b4 


(A 


W 


t» 


w 


w 


w 


w 


t» 


w» 


w 


w 


Z 


W 


w 


w 


w 


W 


W 


M 


y* 


U9 


if* 


*A 


tf» 


tf» 


V* 


o 






U) 








< 






























































z 


1 



40 



Individual Returns 1992 



■o 

0) 

3 
C 
'^ 

c 
o 
o 

I 
I 

0) 

E 
o 
u 

c 

M 
M 

O 

k. 

O 

■o 

(A 

3 

< 



N 

in 

>. 

E 

0) 



X 
(0 



■a 
c 

(0 

c » 

0) n 



M 

3 

< 

aT 

E 
o 

u 

c 



iJ i 

3 .;. 

o -i 

to t 

C o 



0) 



K < 

















CD 







<N 






CD 


■^ 




in 







n 


CO 




10 


CO 


CD 


CO 


CO 


to 


CO 


in 


CO 


to 







tN 


•V 


(D 


f^ 


(O 


1 








c 






<o 


00 


CO 




(N 


•V 


in 




in 


in 


CO 


TT 


in 


a> 




in 


o> 


t-- 


CO 


to 


to 


CO 


CD 




to 






in 


in 







Oi 


to 








3 




00 


V 


fN 


O) 


<D 


"V 


^ 


■^ 


in 


to 


CO 


CO 


■<J- 


CO 






m 


OD 


CO 




to 


CN 


tN 




to 


n 





in 


CO 


tN 




IN 




tf> 













CM 


(N 






cO' 


V 


co" 




co" 





in" 


<J> 




CN 




0" 


U 


co" 






to' 


to" 


r^ 




in 


r^" 


CD" 


<d" 


r." 






ID 








c 


E 






(M 


(N 


n 


CN 


CN 





CO 


CM 




r- 


to 


CO 


tN 


in 


CD 


o> 




IN 




CD 




r^ 


CO 






to 


in 


I-- 







CO 


t^ 








re 


< 






h- 


fM 




CN 


CO 


CO 




rsj 


in 


in 


o> 


(O 


(N 


cn 


CD 













rM 


CN 




(N 


in 


m 


CD 


CO 


IN 




Oi 









^ 


at 








CM 
























rM' 


r- 




CO 


IN 
























CM 


r- 




co" 




















































































V 


c 














































































o 












































































1 


E 












































































o 











u> 


CD 




(N 


CO 






(O 


? 


<X} 


CN 


to 





s 


O) 


a 


cn 


CD 


to 




g 


a 


r~. 


(N 


CO 


r»- 


tn 








n 


■V 




f* 




-J 


■? 






m 


(N 


^ 


O) 




(N 


(D 


to 


o> 


^ 


O) 




CO 


M 


in 


CD 




^ 


r^ 





co 





CD 


CO 


CD 


CM 


(N 


N 






C 


a) 


c 




<M 


CO 


O) 


CO 


C3> 


CN 





CD 






in 


CO 


CD 






to 


a> 


to 


■V 









to 


in 


CD 


to 


CO 





h- 


h- 




« 


<0 






X) 




3, 


U) 





(O" 


cm" 


O) 




^" 





co" 


^' 


^' 


^' 




0" 


O) 


m.' 






rsi 


co" 


IN 





co" 


O)" 


to' 


CO 


^" 


■*' 


0" 





oi 


in" 


s 








E 

3 


£ 


r- 




CM 


o> 


CO 





m 








to 


to 





■^ 












IN 


in 


CD 


in 


to 






to 


to 





^ 















































<7» 








































z 






*" 














































































(O 


CN 


CM 


CO 


CN 





TT 


CM 







CO 


in 


CD 


1/1 


CM 


CO 





CO 




CO 


CM 


CO 


■V 


O) 


O) 


CO 




in 


to 


CN 


to 


CO 


rt 








c 

D 










lO 


(O 


(O 


O} 


in 


o> 


O) 


tN 


CN 


00 


in 


h- 




(D 







CD 






CO 


tN 


^ 


T 


CO 


CO 


m 




■^ 


to 


T 


















(r> 


C^ 






in 


eO 


CO 


CO 




■<T 


CO 


Tj- 


in 


■^ 


(D 


CD 




in 




T 




n 


CO 


tN 


to 


to 





^ 


CO 


CO 


CD 


CD 


00 










<£} 


to 


in" 


r' 


O) 


CN 


CO 


rsi" 


in' 


o>" 


fO' 


tJ) 


CO 


■v' 




§ 


in 





in" 






to 







in 


ai 


to' 


CO* 


to" 


CD 


CM 


<D 


in 


n 








E 

< 




^ 


« 


CO 








CO 


to 


^ 


l-~ 




CD 










r 








V 


CO 


iP 


^ 










tD 


CO 


CO 




CM 






c 






« 
















CO 




■^ 




























r> 




■* 




CO 


CO 






•w 




E 


re 
en 






CM 
































CM 




































B 


lU 












































































en 

c 


o 

c 




















































































































































o 


■a 












































































-I 


ifl 









to 




CO 


CO 


tN 


r^ 


o> 


in 


00 


CM 







r- 


O) 


■V 


CD 


3 


(N 




03 


•^ 


1^ 


in 







T 


to 


CM 


CO 


CO 


to 


o> 


CM 






0) 








s 


CN 






■V 


in 


<J) 


00 


00 


CD 


CM 







CO 




CO 


CM 




h- 


tN 


CO 


CO 


CO 




in 







■^ 


CM 




ID 


m 








0) 

E 




i/> 


CO 


CM 





in 


to 


CO 


r- 


CO 


CO 


CO 




O) 


CM 


J> 


CM 


r- 






CM 














CO 


<D 


CO 


CO 


CN 


I> 


CM 













2^ 


P-. 


IT) 




in' 


to" 


CO 


to" 


o>" 


<ji 


CM 


O) 


CO 




in 






<o 








TT 


co" 


to" 


tD" 


r^" 


<N 


co" 


to' 




in" 






V 













n 
















CN 




CN 












r 
















CM 




CN 












f^ 








3 


























































































































































3 

£ 








CO 









1 












h- 


tN 






O) 


00 






1 






1 










h~ 


CM 






CD 


CO 




E 
o 


ifl 






ID 


CO 




•V 
















O) 


fD 






■^ 

























CD 


to 






■V 


f- 




1) 






a 


Oi 




to 


















CO 








to 
























to 








CN 


3 


C 

re 




— 




cm" 




s° 
















? 


CM 































00 


CM* 










(/) 


< 






S 
























^ 








in 
























T 








^ 


C 




£ 












































































o 












































































C 

o 


E 


0) 


















































































































































u 




■o 












































































6) 

c 
o 


c 

0) 




V 

£ 


c 




IS 


tn 




CO 


















to 


. 




^ 



























CO 






^ 


at 




(O 




-<» 




















5) 


o> 






























CD 










■* 


T3 
I) 


3 


3_ 


U) 


tN 




















co' 


CN 








in 






















CO" 


cm" 








CM_ 


c 

o 






3 
z 




















































































































































■c 




















































































c 






m 


CO 


CM 







<o 








CO 








r-- 


CO 


r» 







1 






n 
















CO 




r^ 


10 


E 

e 




3 




§ 


r 


T 


in 






















to 


CO 


fM 


to 










o> 








CN 








in 




IN 


to 


C31 




E 










* 




S 








00 
CM 








in 


CD 


CO 
O)' 


a 











(N 








CO 

<N 










2 


CO 
CD 


to 


i2 


*- 


c 


< 






h- 


• 
























in 






h- 
















t 








in 








0) 


c 


re 










































































re 

5 


re 
E 


Si 

■a 


















































































































































Q. 


•^ 












































































o 





i 




5 


1/1 

£ 


,^ 


CM 


TT 
^ 


S 


CO 




CJ) 






1 


CN 




: 


: 


T 


s 


s 


55 


: 


1 


1 


1 


5 




1 




- 


i 


I 


: 


CD 


? 


S 


St 


o 


J3 

£ 


_3 


^ 


W 










m 
















tN 






01 










in 
















tN 






CM 


ifl 






4) 




in 










jt' 






















■V 










^" 
























0) 

nj 
CO 






3 
z 




















































































en 


CO 


CO 


TT 


o> 







to 


tN 


TT 


^ 


1^ 


O) 







in 




CD 


CO 





^ 


in 


r^ 


r^ 


tN 





CO 








to 


CD 


00 














en 


n 


CN 


o> 


CN 


CO 




to 







CN 








CD 


CM 







CO 




^ 


s 


in 




in 


tN 




u^ 


5i 


to 


T 


^ 


CM 


00 








c 






H' 


(O 


in 


r^ 


CO 


^ 




^ 


CO 


CN 


o> 


in 


CO 


cn 


CD 







CO 




fM_ 








CO 


O) 




in 





CD 




T 




rt 








1 







U) 


O) 


t' 


CN 




s 


a> 


in 




■^' 


CO 




co" 




S 


to" 


c 


<n" 




cR 


s 


in 


co" 






r-' 


r-' 


CD 


V 


to 




CD 


ai 










3_ 


CM 




f^ 


CO 




r- 


■H' 


CO 




to 








in 


to 


tN 


r* 


r- 








to 


r^ 


ai 


to 




to 


t 












m 


5 





O) 






to 


(N 


CO 


■<T 


■^ 




s 


CM 


fM 


r^ 


00 


(M 










CO 






CM 


CM 


in 


"<T 






f^ 




E 


> 
o 


< 






to 


■^ 














rsi 


-Nl' 


■^^ 


rsi 


■V 








to 
















rN 


(N 


1 


CM' 


■^" 








oi 










rt 
































tN 




































£ 


^ 












































































O) 


re 




















































































































































o 

_i 


lA 












































































o 


■5 






<o 





CO 


^ 


CO 


^ 


CO 


in 





to 


CD 


■V 


CO 


^ 





tN 


tM CO 


CO 








y. 


CD 


CM 


^ 


^ 


n 





in 


^ 


in 


^ 


■V 










t/1 




to 


CO 


(7) 


to 


CM 


O) 


to 


tn 


CO 


G> 


o> 


CO 


CD 


in 




cn 


« fN 


s 


to 


in 


CD 





to 




to 


CO 


^ 


in 


CD 


CO 


<D 










QJ 


C 




(M 


CO 


in 


r- 





CN 


<j) 






O) 


tN 


cn 


CD 


O) 







r^ 


to 




IT 




in 


CO 


to 


in 


»n 


h-._ 


r- 








CM 








J3 




G 





tt) 


co" 




o" 






CO 





CN 




0' 




CN 






00~ 








to 


V 


■«j" 




^' 


to' 


cm' 


0" 




cn" 






cm' 








E 

3 


J 


in 


r^ 


h- 


CN 





o> 


CO 


O) 


CD 


r^ 


h- 


CD 





CD 


tN 




w 




CO 


to 


r- 


h- 


O) 


in 


to 


r- 


CD 




0> 


CM 




CM 










t^ 




















tN 




<M 








■d-^ 


















CM 












« 








z 






'" 
















































































in 


<o 


CO 


CO 


in 




CO 


to 


O) 


r- 


CM 


r* 


in 





in 


<M CO 


CD 




TT 


in 


^ 


CD 


CO 


CD 


in 


CD 


CN 


1^ 


CD 


CM 


tn 














a 


CO 




in 


to 


r^ 


CO 


r- 


o> 


O) 


co 


T 


to 


■^ 


r- 




00 cn 


«T 





in 


CN 


CD 


r^ 


h- 


r^ 




f^ 


CO 








C4 


in 








c 

3 









(D 


CO 


CO 


m 


r-' 


O) 




^ 













5 


to 


<D 


O) 


r^ 


in 





(^ 


Tf 


CN 


CM 


tN 


CD 


r^ 


0> 














S 


<n 


<N 









CD 


S 










CD" 


r^' 


V 


1^ 


in 


« f-. 


r^ 


in 






co' 




tN 


CD 


CM 


to 






r^' 




r*.* 








£ 
< 




G- 







tN 






^ 


O) 




1 




to 







in 


in 


10 


N- 


CO 


to 


g 


r^ 




CO 


•V 


CO 


^ 










CO 












in 


CO 


to 






f^ 









tJ) 




T 


CM 


to 


CO 


CO 


N ^ 




to 


in 






CO 


to 





CO 






CO 




CO 




E 
B 


•2 






to 


to" 




cm' 


cn" 


CN 


cn' 


cm' 


^' 


to' 


CO" 


V 


to* 


to' 


in" 


V 















cm" 




fO' 


co" 


co" 


■v" 


co" 


to" 


cn" 


Vt 


to 












to 
































in 


















































































































tin 

c 
o 

-J 


2 

Q. 

re 










































































"o 






r- 




CO 


~ 


•V 




<J> 


to 


cn 


in 


in 




cn 


•«■ 





r- 


a 


r- 


in 


CO 


in 


CM 


r* 


to 


to 


r^ 


IN 


CD 


r^ 


to 


in 


<D 


r- 










tff 




CM 


CO 








In 


to 


CM 


CD 




CN 




CD 


h- 


to 




Ol 















CN 





to 





CD 


r^ 


^ 


r^ 


CO 


■V 


CO 











c 


p^ 


f 


O) 


5 




in 





O) 


^ 




TT 


CD 




(N 




CD 




n 





r^ 


CM 


»n 


in 


tc 


CO 


in 


CM 





m 


CO 


r^ 


in 




OD 








n 


3 


tn 


<n 


in 


co" 


h-" 


CO 


CN 


cm" 


to 




n" 


cn" 


CJ> 







CD 


to 





to 


to' 





to' 


CD' 





f^' 





to 


r^' 


co' 


O) 


CD 


to" 


CO 


CD 








£ 


J 


m 


•^ 


^ 


r^ 


CO 


o> 


to 


r- 




in 


to 


CO 




CD 


to 


CO 


(0 




to 


CM 


O) 


T 


■<» 


ID 


O) 


^ 


in 


CO 


to 


in 


to 


to 


r^ 








3 









CM 


CM 


(N 


(N 


CN 


(N 




■^ 


CO 


■V 


in 


CM 






cn 










tN 


(N 


tN 


■V 


^ 


CO 


•V 


in 


CM 






to 








Z 






in 
































^ 






































0) 

E 

8 

























































































E 




















Q 


g 


g 









lU 




















Q 


g 


g 


§ 




_ 








c 





































g 




































B 








































0" 














§ 




g 














0" 


















9 










E 




8 





























• 


I 


c 






















0" 





S 
















!S 




in 





in' 











in' 





CM 










m" 


0" 


in" 


0" 


0" 


0" 


in 





CM 


in 




E 





















CN 


CN 


CO 


^ 


in 


t^ 




tf> 


«4 







t 


2 




0" 




tN 


CM 


to 


■w 


in 


p^ 




V* 


4A 


*/* 









en 

















V* 


t» 


V* 


</» 


V* 


V* 


bt 


*A 








£ 







</» 


*/» 


*/* 


M 


«A 


*A 


M 


*/* 








E 







0) 








I 


O) 


g 


y* 


^ 


03 


s 


0) 


V 


4) 


OJ 


« 


1 




01 
TJ 


U1 

E 


g 


*A 


£ 


£ 


t 


4> 


li 


« 


« 


9) 


1 


1 


■S 


3 












c 


"O 


in' 


a> 


TJ 


T3 


■0 


■0 


TJ 


■0 


■0 


T3 


c 


C 


C 


TJ 


in' 


t 


TJ 


TJ 


■0 


■0 


TJ 


■0 


■0 


-D 


c 


C 




£ 






■5 










0) 


■0 




C 


c 


c 


c 


C 


c 


c 




3 


3 




3 


TJ 


C 


C 














3 


3 


3 








3 








V! 




c 
3 


3 


3 


3 


3 


3 


3 


3 


3 











g 


«J 


C 
3 


3 


3 


3 


3 


3 


3 


3 


3 











Q 


<D 






■o" 








c 


3 

































c 




U 



































a 






re 








t- 


■o" 
re 


Z 



































0" 


4 

K 




TJ 




































0" 


to 















3 


3 








in" 





in 







0" 








in 


I 










TJ 

re 


C 
3 







0" 


in' 


0" 




in" 



0" 



0" 








in 


8 






g 


X 

2 






a> 








I- 




in 






CM 


CM 


CO 


''T 


in 















in 






CM 


<N 


CO 


IT 


in 


f^ 










c 
















V» 


t» 


V* 


V* 


«A 


M 


*A 


*A 


*/* 


*rt 


*« 


*• 


W 


«A 


Z 


V* 


*• 


V* 


w» 


W 


V* 


*» 


*« 


*i^ 


*A 


W 


V* 


«/» 


V» 









(/) 








< 






























































Z 


1 



Basic Tables 



41 








CO 




8 


s 


§ 


3 


8 


CO 




s 


s 


•& 


i 






CO 


§ 


■^ 


CT) 


^ 


o> 


(D 


n 


R 


i^ 


3 



s a 



^ CO 

O TT 1^ 

h* T- CN 



t^ r- t- 



Cn y- ■r- 



s 


O) 


S 


§ 


s 


9 


s 


R 


S! 


s 


? 


^ 


(D 


■^ 

K 


in 

8 


tN 


Ul 


in 




O) 


CM 


r*. 






CO 


CO 






S 


« 


8 


S 


IS 


S 




R 


R 


3 


« 


,?; 


CM 


i? 


•2 
S 


















^ 




r- 


r- 








"V 


(N 


OO 


(D 


to 


a 


S 


s 


^ 


o 


(O 






<N 




in 


C7> 


CO 


CO 


in 


n 


in 


t^ 


(D 


in 


rM 




8 


SJ 


s 


o 


a 


r^ 


S 


O) 


a 


O) 


a 


(D 


s 


s 




R 


m 


tn 


f^ 










(N 




ro 




Rl 






^ 


(^ 


5 


s 


(N 


« 


a 


tn 


CD 


in 


(M 


*" 








»- 


fNJ 


*- 


■-- 


(N 


1- 


CM 













(N in CD 



?! S 



CO CO ■^ 



^ pass 



1- ■r- (N 



a :: 



in (D CO 



^ 1- fN 



S<o m y? ■•- 

CO CM O) O) 

O CJ) CM t- CD 

t « S ? 3 

O) (D a> CO •- 

2 :2 S S § 



8 8 

r- (D 



in 1- cj 



o in <N ^ 
1- in ^ in 
r^ m CO OO 



s a 5 



gr-- T- <D CJ) 

CIl (2 CD o 

(N (D a> tn m 

gio co" CO' in 

to eg T- CO 



? S ? 2 R s § R R 



CJ) CO CN 



S S 8 S 



(N (N tn 



r- in CO 

(J) o in 

r^ ■•- in 

(X) »-" ^" 

h- rg rj 

*-' ■.-■ CN 



8 8 P S S 



8 S 



8 8 8 



s 


in 

5 


a 


1 


s 


o 

8 




s 


s 


in 



r\l ^ ^" 



0) 


o 


^ 


*l 


3 


is 


a 


T3 



CO 

8 


s 


8 


(D 


8 


8 


CO 


5 


O 

IS 


CN 


1 


!- 


to 


O 


in 


(N 


en 

3 

(N 


in 
S 
in" 



to in CJ) CN T^ 

^ Q T- f^ "^ 

in ^ CO »- r^ 

(O" co"^ *-' r^' o' 

s? F: 5 5 § 

(N CN T-' 



g 


(N 


to 

IS 


CO 


s 


n 

§ 


§ 


f^ 

fc 


s 


8 


8 


8 


*2 


in 


? 


CO 

s 


CJ) 


(N 

S 


tn 


■^ 


8 


5 


CN 


in 


CO 

to 




5 


i 



^ ^ ^ »- (N 



CN (N »- 



E? 



v^ n V a 


o o in CN 




^ 1-^ O) CD 


^ S S § 


3 8 !R !5 



s a 



OT fN CO 



S R 



tn ■? 



(N tn en in 



3 8 K 



© ^ T- in O) CO 

OT en o) b) CO oS 

h- in in r-^" to" «> 

IT. ^ -^ IT 



(D 

5) 


in 

3 


in 

s 


CO 


CO 
fN 


S5 


o 

8 


s 


o 




in 

s 


CN 

8 


CO 


CN 


to 


S 


2 


ifi 


CO 


o 


'■3 


8 


8 


O 

3 



R 8 fc 



t^ r* to ^ -^ 

CM to IQ SB o 

tn in aS o r^ 

co" o" o in cd" 

(D to C> CO t- 

T- I- tn N --T 



to in CO tN ■'T 

o CO ■>- ctS S 

•^" O O) CO" (N 

■>- in CN «5 g> 

CO in in rsj CO 



tn (n (N to eo 
CO in (o to in 



8 S 



8 8 



o) r«i ■^ 



8 § 



(N (O 

(^ in 

(N CO 



§ s 



CO «- ■.- 



(N 

S 


to 

CO 


CO 


to 

CO 


8 


1 


a 


en 

CN 


o 

to 


8 


en 


CO 

o 


CO 


8 


in 


CN 



in .- T- 



tp CO to 



in to en CD 



8 S 



8 « 8 



E % 



5 S 



§ § a 8 2 

CO in CN in ■^ 
CO S S 5 *- 



S d S tn r- 

O CO CN to to 



s § 



8 

tn 



tn (N (O 



r- r- ^ CN u^ 
o to CO N h- 
o CO 1- to in 



^ s 



8 8 
8 3 



O) CM ■.- 

5; 1^ CN 

CO r^ 00 

!?" S 8" 



1- 1- -q- 



S R 8 

O) in co" 

CM n in 

1- r- tn 



n CN in o> 
1- CM in in 
CM tn in ■<!■ 



CD in CO 



8 8 



8 8 



O ■_ OJ <U 



8 8 8 8 



8 8 



in — ,- 





F 






8 8 8 Q 


fi 


O O O Q 




8 8 8 8 


13 



-=■ ■s 



8 8 8 8 8 



8 8 



CM in 1- 



o 1- in' T- 1- 



CM CM tn 



8 8 8° 

O O O Q 

8 8 8 s 

T- CM tn <- 



42 



Individual Returns 1992 



*- in 

$ 8 



3 5 






5 ^ 



v^ <P r^ »- o) 

in OJ K- CO ■•- 

■^ »- <D i/i to 

O) Q> f~^ r- tn 



(N (p 00 (O Q ^" r^" © p> J» 



CO <N n ■^ 

T- O O) fN 

<n N en 1-' 



CN in *- 



(D in tN 



!2 8 

0> r-~ to <N (O 



<D (N (N 



<£> in 04 



s 2 



•D 
0) 

3 
C 
'■^ 

C 

o 



0) 

E 
o 
o 

c 

(A 
(/) 
O 

k. 

O 

■o 

(/) 

3 
< 



N 
V) 

>. 

E 
a> 



X 



c 



0) s 



M 

3 






to ^ r~ (O O) 

OT rt »- P- (D 

CO O) -V ■»- CO 

oi in (n o> CO 

^ CM eo (O r- 



f5 


s 


3 


s 


CO 


8 


S 




8 


§ 


(O 


s 


£ 


ie 


fe 


« 


in 
to 


o 




^ 


in 




1^ 




(O 


H 


^ 


R 



i? 

z 



in '^ ■•- 
CO eg' t-" 

*- lift (D 



CO CN CO 



s § 



R S 



r». ^ (N fM <o *- 
(O Oi CO CO ^ ^ 

o r- - _ — — 



-- f^ C3 ^ in 

n -^ tJS »- h- 

-- <0 CO •- o 

CH r* 3 Q *> in « CN (3) (p" r^ •- 
NtocococNin^innir^ 



8 & R S 

1^ »- CO ^ 



CO 5 CO 

8 S S 

CN (N n 



C7) CO CD 



s s 



S ' 



CN 

S 


3 


g 


CD 


1 




a 


8 


(M 


(N 


(O 


*- 


^ 


r^ 


r^ 


CO 






GftCDincO COOCOi- 



f— fN C7) 

SCO CN 
in i/> 



oaincogji-coor-^ 

SS:=2SfgS8 



CO ^ t- »- CN 



CO fN (N 



in (N t3) 
■>T ,- T- 



c;) c;> in 



s ? s 

CO in CD' 



r P3 



(D*-OCJ1(OCJ)COCO <ft 

■vtor-ingDm^-o) lo 

r'jcoin<-oco<t)'5r * 

CO CO" o" ■^ ■*' ■»»" ai in" ^-" 

Scpcoin^gcoiN n 



i « 



n 



5 c 



N S S 
in o) CO 



r- CN 



« S 



CO 


^ 


CO 


(D 


r- 


CN 


i-^ 


r^ 


R 


s 


£ 




CO 

o 


in 



^ 8 



8 8 



0) 


s 


















-— 


T> 


8 


3 










z 


O 



■.- ^ 1- o 



s 


8 


f: 


3 


s 


« 


s 


f; 


en 




O) 


CO 


CD 




f^ 




s 


!^ 


H 


in 


a 


CO 


« 


S 


CO 


CM 


in 


CO 


CO 


r- 










S R 



CO 

r-. 
in 


§ 


S in 


§ 




CO (O 

o S 



CO oo CO CO in 3 

CO" »-' CO CO CO •- 

Sf^ CO »- <N CN 

CO *- •- CO r- 

CN (N »n' CO CO" T-' 






a 2 



CN C3) 

s ■ 

O) CO' o o 

? Rl S 8 



3 8 



CD O) CD ^ 00 
C7) CO" o r- CD" 
(N rn S in a> 



5 ?i to 



3 3 2 



CO fN r^ CD 



V R 



r- 0> O ^ 

S 5 3 5 



o 


m 


o 




c 


r 






"5 


E 

(TJ 


M 


?r 


(1) 


c 


ii 


E 


3 


.« 


O 




CO 


F 






M 




3 


o 


0) 


Q£ 


Ui 



CN 


8 


3 


$ 


a> 


tN 
CN 
O) 


s 


1^ 


CO 


in 


a 


§ 


CO 

8 


1» 


»- 




1- 




-- 


(N 


CO 



CD (N CN 



Si 


o 

CO 


s g 


2 


s 


= « 


« 







S5SSRI3S5SS2 S 

K ^-" »- 1^ h- r^ in CO o .- «- eo" 

SmQ<Nr-(DCNr-'V»-co N 

OOTOOOCDtoh-i-CDO p- 

*-' *-" 1- CO CN V ■^" --" CN W" 



11 

z 



m oj ^ b) 
CD' in" CO ai 
r- -J CN Q 



"T CO CD CD -^ 

O to CO in O) 

r-" CD O 17) CN 

R S 5 S 8 



»- CD CO 

Sin in 

in CD 

*-' to CO 

S R P 



O CD 



Q(Oi-<DtNCDcOi-or-r--inu^ m 

?5S8SR85?S88SSS 8 

CO' CD' in CO" iri CO o o (N to CO r* o" 



2 « 






8 t 



S S 3 R fC 

(A </* tA «/» b4 



8 8 



8 8 8 8 



8 8 8 

o o o 

8 8 8 

CN in T- 



3 3 3 Q 

8 8 8 s 

O O O Q 

8 8 8 

*- CN in 



8 8 



!P S « 8 3 5? 



•n •- S S ^ m .- 



8 8 8 8 8 8 



r- CN CN to 



X 


^ 


8 




£ 












w 


*A 


^ 


Q 


P 


4) 


a> 


41 


c 






















3 


3 


3 


g 


2 










« 


8 


8 


8 


^ 


1 



Basic Tables 



43 






S 8 



S S 



C^ S ^ 



<d' gi tii o fo" 



93 ip ■^ CM T 

is a a 8 8 

<o TT V r-J (N 

CO (N t- tN 



S (N ^ S 

■^ Ifi T- (O 



8 ?! !8 



11 



^ O) 

i 9 



S iS S ? R 

r- OO (N O) 

o fM cs u^ 



S S 8 



s ;;; 



8 R 


8 


r-- 


a 


5 


S 8 


CM Ul 






o 


1 


o> <o 


W i!i 


^ 


!^ 


« 


!o 5 



•6 

|l 
I S 



CO 1^ 
f^ O) »- 



§ § § S I 



s ?; 



8 5 s 



^'i 9 19 
. 1^ 3 i?i 
CO in o <o 



8 



^ y? to CO -^ ^ 

r- OT *- r- lA « 

CN O) m 01 <D r^ 

?oo' r-.' CD" ^" »^ 

CO tN 10 



CO cj) cj) ir> 

8 S 8 S 

CO" in h- cm" 

CN 3 CO in 

in CO in h- 



(N CD o 1- 

8 P^ 8 8 

a> cn" (n r) 

^ TT CO N 



8 ? 



r^ S o 3 CO 

O O ^ £» CO 

<D to \n a> t^ 

r-* CO CO »- CO' 



S 5 



§ 


s 


8 




CO 


ff 


8 


co 


s 


s 


§ 


^ 


s 


a 


s 


a 


s 


s 


CO 

5 


CJ) 


PI 


(^ 


s 


s 


ol 


s 


a 


s 








CD 





(N 


in 
























»- 


^ 


(N 


<- 


CO 


CO 


t- 


vn 



CD CN 



1 


s 


§ 


a 


8 


8 


1 


g 


CM 
CnI 




CD 



CO 




CO 


O) 


S 


in 



CN CO 



CO rt p © i?S ■.- 

N 'rf ?N r*- r^ «n 

co" (N ai o' in 00" 

3- CD T- CO T- r»- 



tn 


'J 


in 


■q- 


CD 


i-'j 


s 


CD 


S 


« 


^ 


te 


s 


8 







CM 


s 



IP S 8 



(ji in CO O) 



o S to S 8 

1- CN CO r* CD 



£ 8 



!!! 8 



§ 


i 


S 


i 


s 


3 


8 


i 


CO 

5 


s 


§ S fc I 


S 


R 


<D 


CN 
5 


in 


£ 


S 


5 


s 


i 





§ § § i 














'- 


fM 


fNJ 


CO 


h- 


R S ^ 8 


(M 



<D a> J- 



8 S 



S 3 

CO" CO 

8 S 



« S 






s a 



s s s 

tN CO" ai 
CO in (N 



a ? 



s 


i 


8 


8 


s 


■^ 
5 


8 


5 





i 


8 


8 


i 


CO 




CN 



CN 


CN 


CO 


5 

(3) 

rsi' 


CO 
CN" 


(N 

in 




ro" 


(N" 


CO 

5 


S 


s 



a> ^ CD 

S 8 8 



CO 0> O) ^ 

^ Ri a 8 



■^ 

R 


CD 

8 


CO 

8 


a 


a 


in 


CD 

s 


8 



8 


CD 


S 




to 


r^ 


8 




g 




S 




■^ 


OJ 


CN 


in 


CO 


CM 







:^ 8 



a t 



11 

z 



i 


8 


8 




CO 
CO 

in 


in 


CO 


■^ 

S 


in 



8 8 



in CN CN 

o> in co" 



CO in If? ■^ in CD 

Sat Oi -^ ID u} 

T- h* CO CO o 

^ (N iri h- to co" 

iS 8 ■" ^ 2 



§ 


f: 


s 


1 


s 


3 


i 


S 


R 


g 


CO 


r^ 


in 





r> 


CO 


in 






in 


in 


« 


n 


« 


s 


a 


8 


iij! 


8 





t S 8 

CO CO CD 

(O r^ CO 

CN CO CN 



CN 

3 


•^ 
S 


■V 


in 

8 


§ 


s 


to 


8 





r^ 


s 


S 


§ 


s 


C3) 



8 


§ 


» 


CN 


CN 


■^ 


CO 


in 


in 


04 


(N 


S 



^ 8 



a 8 

o *- 



S 8 2 8 S 



;^ 8 S 



<- CN CM 



CO in in (N (N 



5 S 



CM 


R 


a 


8 





a 


s 


s 


CO 


h- 

a 




3 




O) 

8 


CN 

a 


CO 


CO 




CO 



a sp 

in" (N 



1- CO ^ in 1^ 

^ O O CO CN 

R s ^" 2 a 



^ h- T- 



CO T- 

CO CO 
CM CO 



CO CO tn 



3 Rl S^ ^ 

in ai in" cn" 

ft 8 t ' 



s § 

<1) O 



8 8 8 8 8 8 8 



9 8s 



i i I 

</) M M 

2) S 3> 



8 8 8 8 8 

?v (N CO ^ in 



o V 0) 
in" * "o 

S = o 



in Q" o" Q 

Si s s S 

■g -s « -s 



r^ *- 



S s 



■£!■ s « s s a 



M tA V» 

$ $ ^ 

■g ■? ■s 






44 



Individual Returns 1992 



^ § 



Is 



■5 

_ to 

II 



9 
IX 



fR PI 



S to 



R S 



O C7) CO 

(H 5 <0 

O <N CO 

T- r- <D 

in O) in 



S R 



»- (b «S 3 

iTS in. o 

SCO CO o> 

^ 00 aS 2 



s s s? 5 

r^ CN fN r^ 



S ^ 



T- CO CO r^ 

O) in (O *- 

CO ^" f-" in' 

f-. h- (D r^ 

*» cj> in 



CO Q ro Q 
r- ^ PI Q 

s t 5 t 



° 8 § s 8 

CO ^ in in CO 

■V" O) o' -r-' -r-' 



f g 5 



S S S 2 2 § s 

in in N i/j CO cN m 



■o 

3 
c 
'-^ 
c 
o 
o 
I 

0) 

E 
o 
u 

c 

V) 
M 
O 

w 

o 

■o 
a> 

M> 

3 

< 



a> 

N 

w 

>. 
.c 

w" 

E 

0) 



K 



•D 
C 
Q 



»- CN 



« R 5 

03' 



o o> r- o CN 5 

3 te S iR !§ s 



* 9 



1- (N p g> 
<D CO N csi 
f- ^ in c3> 



5 f: 



8 S 



*- »- in in cx r«- 

5 3 8 Rl « S 



i « 



«- CO 



(D ^ f^ ?} 

^ in CO ■^ 



■^ 8 



S 



S R 



« S 



CO in eo 

S S8 "■ 



a s? 



<o 


Q 


OM CO 


r^ 


!« 


0^ 


8 


CO 


(O 
CO 

fN 


8 2"^ 


S 



f: R 



^ ^ to 



3 


(N 


CO 


CM 


CN 

s 


CO 


to 

(D 


in 

CO 


§ 


i 


in 


8 


5 

CO 


s 


s 

(D 


§ 


(N 


■<T 





O) 


CO 


CO 


C7) 


CO 



CO CO in in 



<o in c3> 
f^ (N r-~ 

fN CO CO 



; S 8 !2 3 8 
S S g 8 § S § 



CO 0> CO 



in 


<o 





Tj- 


CO 


f,. 


fO 


(0 


■^ 


IS 


Cf^ 


^ 


« 


^ 


B 


« 


s 


<o 


in 


C? 


r> 


R 


in 


CO 


o^ 


CTl 


p. 



R « 



in cj) in in 



CO CO CO 



S R 



8 2 



CO CO" 



8 in 
CO 

co" O) 



1.1 



R ;: 



0> <N 

R 3 


S 


8 


s s 


R 


5 



S R 



g 8 

in (D 



CO (N CO (N CO 



(N 

g 


in 

8 


in 


<o 


CN 


CN 


§ 




C 

s 


s 


in 


CD 


? 

r^ 


i 


s 


in 


8 


g 

CO 


CO 


8 


CN 


CO 


§ 


s 


'T 


•" 


^ 


CN 


(M 


CO 


CN 


CO 


<N 


CO 













I? 

z 















« 


in 


S 


R 


5i 


■a 


R 


h- 






CO 














<D 


TT 


<N 


1- 




CO 



S 2 



eO h- 
CJ) *- co" 



c7) O) o in 



2 8 R S 3 



CN in T- 



g s 



0) n 



M o 

3 w 



a> <o <j) 

2 S S 

cn r- i~ 

s s s 



g s 



(N <j> in 



s s 



S 8 S 



in cp 
(N r5 

R 8 



»- o> CO in in 

S vn CO in CO 

<b cn" (O (O in 

S R S 2 K 



II 



m 3 



CO -r- 



CO CJ) 

8 8 



O) ^ 






iS S 2 



.- CD CO in CD 



S Ri 






m 


u 


(rt 


c 


T= 






•5 




V) 


sr 


0) 


1: 


a 


e 


3 



i 


(0 


F 


, , 


!1! 


« 




c 





3 


^ 


t) 


S 


D£ 


(11 



8 S 

CJ (N 

« o 



in O) o> 



S 8 



CO «- CO 0> CN 

S s g :: s 

(N f^ CD' r* IT 

0> S ^- C7> p 

r^ CO ^ »- f^ 



u> 

8 


s 


S 


oD in 

8 S 


8 


S 


§ 


S 


(N 
CN 


0* 


s 


s 


"T CO 

t 8 


g 


n 


i 


03 


a 


CD ^ 

O) ON 
CO 


CO 

!5 




in 

5 


S 


s 


8 


g 


to 

s 


CO r- 

5 2 


s 


? 



^ CO CD 

:: i? f: 



S S 8 



8 g P: 

CD (3> O 

CO" r-" »-" 



R 8 



S f: 8 



oi N s 



*- CO CO CO 



^ CN 



SCO <D C4 

in tj) o ^ 



«? I 






888 88888 



O S 
O 



8 8 S 8 
0000 

o o 8 

8 8 g ? 

»- W «» «» 



888 8 8 888 



8 



8 

O 

8 



8 8 



8 8 8 

^^ ^ in 



8 8 



Q '- i« 



o T- in ^ 



8 8 8 8 8 8 
S S S S S § 



8 S g . - 

T- v» «/» w» Q 

w» w w ^ F 

._ 4) a) w *" 

T3 c c £ ° 



8 



Basic Tables 



45 



S 8 



8 




s 


8 


CO 


s 


s 


S 



8 8 



fN (N 



00 T- Q 

• <D 55 
in 5 



Tj- CD 1- (D *~ 

? R S S ft 



tJ) iD I/) 



8 8 



11 

z 



^ 




O) 


t~^ 


en 


^ 


^ 


ir> 


<D 


§ S 8 




S 


« 


a 


a 


« 


a 


s 


ig! 


s 


s 


§ 


CO 

in 


in 

s 


in 


CO 




in 


g O) CO 



; 8 s 5 



t- T- (D 



:^ 8 



s s 



2 8 8 



T- (N cn 

:? s s 



(N T- »- 



8 K 

r- O" 



^ CM O 

(^ Q yj 

CO O (O 



<0 CO »- 

fN 5 N 

o <o (d" 

!P S S 



CN r- (D 
in If) a> 

T- O) CN 



S 8 



S" t 



« s 



(D (N r*- CO 

8 R a s 

CO" in to" o 

in & CD (N 

in "5 f^ in 



Rl 5 



in CN 

Rt 8 



s 


« 


in 


« 


i 


1 


CD 


K 


OO 

in 


§ 


g 




(D 


^ 


in 


a 



CO o Q g> 

Q) CT CO CO 

OJ o oi o 

o CD CD g> 

tN o in ai 

CO *- 'fl- to 



S pi 8 S S 

CN CO CO in o 

s ji" 8" a" a 



K 5 



T- t- ■r- CN 



C7> 



8 ?? 

fiS CM 



S R ?nj 

O" O" CN 

3 8^ 



CO CO in 



!P 8 « 8 § 

T- ^ CO CO CN 

O S ^ 5 ^ 

0(0(0 0*0 

(N r-' CO* CN in 



5 8 5 



CO CD CO 



8 8 



CO (O 1^ r- 

S 8 8 S 



cj in CO 
r- ^ CN 
CD in in 



s s 



tN in (N 



S S 2 



S 3 



S" S" 



CJ) ■^ gj 

8 S R 
ol £ S 



II 



8 S 



s s a 



g 8 § 

o 



in o) CN 
— in CN 

CN CO 



8 F: 

1- CO 



g'" ?? S 
in r- 



8 8 8 



S S 



CO CD in 



1^ ^ 



a; 



?i '^ 



Oi t^ g> <Q Oi 

T- o CN in o 

CN C» CD CO (N 

^" CO O) CO ^»■ 



in cj> cj> 



(O CO r-i 



r^ t: in CO 
K CO in cN 



8 8 



CO 

8 


s 


fl 


£ 


P: 

in 


s 




CN 


in 


g 


CM 


8 


8 


S 


in 


s 


a 


!S 


s 


;;: 


^ 


CO 


in 


s 


SB 


O 


S 


00 

o 



S S H 8 

in CO ^ O 

r ? t 3 



CO O) o CO rt OT 
Tf" in" t-' CD" t' p 
<N • T- .^ ^- Pi 



in I-* 



V <- *- 



in CO (D 
CO in T- 
cn o CO 



*- r- 



in CD CO 



^ R o oJ 
in O) r- CD 



f- Tj- 



CN 1- fN O CO 



eggs 

O) tX3 T^ -r- 
CO" CD" T-" .r-' 



S S 5 

cm' iri O) 

S 8 S 



5 a 



h- o) CO 1^ «? 

o) S in ■^ CO 

■«T O CD in CJ> 

?S <5 cm" r-" 

K in CO o) 

f^ o »- O) ■v 



in ■»- in 

2 8 S 

CD' O" (N 

CO CD Tf 



Ol CN Q) CQ CO 

m in ® in CO 

^ O C3) CD CN 

in" K CO 3 g; 

1- in ■^ CO c5 

t-- (o C4 o a> 



@ CO CD (D @ m 

o in N- CD <- to 

CO r-' r-' cp" r." r-T 

CO r- "» OJ o in 

r^ o »- cj) ^ <M 

1-' CO' co" *- co" c^" 



s ? 



(7> CM CO 

8»- in 

^ CN 

CO in CD CO" 

CO CO CO CO 



o) 5 in r^ f^ 

T- CD CO in TT 

O) CD" to" co" to" 

c^ CN S in CO 



CO *- 

in ■^ 

<N in 

co" K 

8 S 



R S 



3 ? 

CD" CO" 



o> in (O 



I in O) r- 

I S CO rt 

CO' O) h-" r-' in" 

»- ■^ ^ in CO 

in c6 CO CO »- 



■S 58 





8 


8 


8 


O 


O 




in 


« 




m 


w 


o <_ 


01 


OJ 



8 8 8 8 8 

o o o o o 

(N CO ^ in r^ 

lA «A M (A (/» 



8 8 8 8 8 8 8 



§ 8 8 5- 

- o o o 

8 S S ° 

1- </» W (/» 



in ■^ »- 



f^ (N CO ^ in 



in' o 



8 

O" 

o w 



8 8 

o o 



8 8 8 8 8 



« 8" 



8 



§ 8 8 S 

- o o g 

8 8 8° 

f- t« t/» i/» 



88 88888 8 



° CN M ^ S 



- s s s 

in o p Q 
tA y* t^ t/i 



S tJ 



46 



Individual Returns 1992 



- 0) 

6 1 



II 



§ 


<D 


§ 


g 


C: 


hi 


fO 


s 


^ 


OO 


(D 


(O 


? 


n 


f^ 


00 


K 


R 





5 


CO 


§ 


s 


OO 


(D 


<o 


a 


r- 


CO 


*- 



?? *- F^ fe ?> A 

S 8 R g " S 



CO (N <0 



CO Q 

8 5 



So ro »- O) (o 
in aS «^ (D r^ 

<«■ <D fM CO *- O) 



fj g 5 

p p a 



8 § 



■o 

0) 

3 
C 

C 

o 

o 

I 

0) 

E 
o 
u 

c 

M 
M 
O 

o 

•a 

M 

3 

< 



0) 

N 

(0 

>. 

E 

0) 



re 

H 

■o 
c 
re 



I 5 



?!.■§ 



s s 



OJ (N r- 

5i o K 



s a 



$ Rl 



3 i 






O CO o 



8 a e 5 



^ t: ^ P ?5 

r* CO ^. N ^ 

T-' (O" (N CO" O' 

R tN K (N CO 



3 R 



W C^ 



5 

in 


3? 


R 


s 


a 


R 


R 


in 


in 


jr 


S 


S 


5 


'J- 


R 


CO 

s 


o 


f^ 

s 



h- o' 



S 2 



CO in (D FN 

(S f^ S 55 

CN *- O) ■*»■ 

r ? ? S 



S 2 



f-~ (D in »- rM 

F: 8 R S S 

«- O (D" r^ CO 

8 5 s « a 



CO *- 


S R 


Q CO 

8 3 




CO 




8 


8 


^ 


2 R 


2 S 


*- CM 

S Si 


h- 
to 


s 


8 

o 


8 


g 


s 



S 2 



S 8 



§ S :: 



9? CO S rt 



^ CO rS 2B CD CO in 



o g> CO 

» CN CN 

in f^ to 

in CD CO' 



? « s 

to h~ r-- 

R " 21' 



o rt 



2 2 8 



S I 



<0 CN (N 

f s s 

<0 CO o 



CN CD 

R !« 



i 5 



^ rt 



S s 



(N «- -V CD 
*- ID *- .- 

*- CO CO r- 



CO in en .- Q Q 
• CO as CO 55 ^ 



0) J2 



3 
< 



a ? 



s 


8 


h- 


§ 


8 




o 

CO 


5 


i 


s 


s 




h- 


to 



in in CN CO in 
CO 5 ^ 



S 8 



R S 3 



s 


CD 


R 


h- 

8 


« 


R 


in 


g 


s 


CN 
(N 


e 


in 

CD 


in 

CD 


CM 



|i 



P CD CD f^ 

r ?■ S' «" 



CO *- 1- t^ ■^ 



s s $ s 

o eo"^ CN CO <d' 

2 Rl 2 ' 



Q m h- 1- ^ 

rj O) ^ ^ h~ 

r- cp' C3> cn' co" 

•- oj in CO h~ 



CO r^ CD CD 

a^ CO m 

CO CO ^ 

8 2 " S 



o 




u 




c 


r 






o 




M 


oT 


0) 


c 


(J 


Q 






3 
O 


i 


(0 


F 


. . 


IK 


(/) 




c 


O 


3 


^ 


Z 


3 


q: 


K! 










<: 


^ 




^ 


1" 


^• 


n 


0) 


ill 






A 


■?> 


re 




1- 


i 



I i. 

■S o 



r^ -- ^ 



47) 




,- 




^ 


r^ 


(N 


c8 


M 


s 




to 


s 


in 


to 


i 


R 


P! 


in 


8 


<f^ 


(^ 


(N 






t^ 


^- 



»- in CD 

•- ^ CM 
CN CO 



m 


Q 


Q) 






<n 


^ 


(^ 


8 


§ 


h^ 


^ 


CN 


■^ 


;% 


CN 


s 


8 


s 


o 


PI 




'". 


OJ 


o 









S! R 



8 S 



r- T- .- 



a 2 s" 



(J) N r>- »- 

p^ •- r* CO 

in i/i h* 



ai n ■v 



8 



ifi o o CD in o 

(N CO ^ Co f^ »- 

M M lA W tA M 

I I I I 






S o ^ ^- ii 

— Z tA tA tA 



?^ (N S § S 



8 



8 



« « « « « « « 






? 5 f 



§ ? 1 S = S 2" 2 S « S" i S R § § § ?■ 



Basic Tables 



47 



in r- OJ oj 
(O ^ to ^ 
in CN in ^ 



o> CD (N (O 



f: 3 



f^ ^- »- 



(N 1- -5 Q 00 

r^ o in <^ CO 

(N r^ (D r^ ^ 

S S 8 ? S 

CO CO OJ O) *- 

*- h- CN T eg 

in (o If) (N ^ 



8 



S 5) 

CO in o" 

CO S S 

(N (6 



5? S 



9 S 



2 R R a 

n r^ t- o 
:= ^ 5 5 



8{N (N (N CO 

in 1^ n h* 

O CO <D to O 

So gi in (N 

rQ ® 1- CO 

00 CO OJ O) T- 



in (D in CM 



S Si 



? s 



§ 


s 


a> 


1 


CO 


in 


in 

F: 


in 


1 


8 


1 


CO 


i 


S 


a> 


r^ 


(N 


CO 


1- 


CO 


(N 



S S 2 



b> OT o> 



s 


£ 


s 


m 










s 


SH 


s 


w 


CO 


O) 


O) 


r~^ 



5 s 



CO CO O tN O 

5 8 8 8? 

co' r-' in o" r-' 



tN 

in 


s 


2 


8 


CO 

o 


(N 


8 


CO 

5 


(N 

S 


CO 




CO 


CO 


in 


o 


CN 


S 


§ 


"C 

fe 


in 

8 


s 


s 


in 


S 




S 


S 




1 


1 



CO 


S, 


<D 


S 




U) 






CN 


^ 


§ 


s 



r^ CD CO ^ CO 

8 S a g 8 

CD" CN CN r-' ai 

o oQ r- f^J in 

»- CO CO »- r- 

in co' co" O)" iri 

1- CN r~ (p o> 

t- ■t- CM CN -Sf 



S S S 



z 



a s 



in to 



s § 



CN r~ in 



0> CO O) CO 

S S S CD 

T-" ^" V" f-*" 

CN in CO g 

CO (^ CO CO 



r^ CH in CO 

CO O) (N CO 

r*-" in d) *-' 

■^ in CO op 

CN ^ (N OT 

C5> f~-" (N CO" 



CN CO O (D CO 

r- Q ¥> in in 

CO O CN o> t- 

1-" r< in o' r*' 



o 


in 


S 


CO 


!5 
o 


8 


3 

O 




CO 


9 

CN 


s 


5 


o 


O) 


g 


s 


s 


s 


s 


1 


i 


CO 
CO 


g 


3 

C3) 


« 


CO 

8 


CM 




s 


R 


S 


in 


•9 


ft 


Ec 


K 


8 


s 


03 


*" 










5 



?aa sssisR s 



i 


<D 
CO 


g 


1= 

CD 


CO 


(N 
CN 

in 


i 


in 

a 


n 


tN 






CO 


8 


■^ 





E E 



8 8 

O" 1- 



CN CO 1- CM 

N CN o r- 

in CN c3) in 

Sr-' co" in 

CO o r- 

<D o ^- ^ 

?i a s Ri 



CO 

o 


s 

(O 


O) 

in 




8 


CD 


C7) 

ft 


8 


CM 

S 


o 

8 


s 

CO 


8 


(O 


8 


i 


R 

r- 




« 


1 


S 


O) 


CD 


R 


S 


s 


^ 


CO 


CN 







(N m 



c3> in (N 



g 


ffl 


CO 


S! 


ft 


« 


in 


CD 

s 


O 

IS 


s 


s 


o 


CO 


<;> 


CO 




in 




rt 


« 


C7) 


CM 


8 


s 


■V 


s 


a 


§ 


ft 


g 


CO 


in 


8 


8 


S 


^ 


CO 


CN 






s 



CO 


CO 

$ 


fe 




5 

tN 


s 


5 


^ 




i 


CO 

tn 


8 


5 


5 


§ 


ft 


8 


CO 


'- 


in 


o> 


t 


in 


O) 


iS 


S 


CJ) 



CD «T 

in CN 
CO CO 



<D y- tn 

5i s i; 

in" in oo" 

F^ 8 in 



«" S « 8 o" 

1- *- in ■^ in 
<N r^" 2 iQ ^- 



CD 


in 


8 




?i 


o 



en 


i 


in 


a 


8 


O 


u 


8 


CO 

S 


1 


8 


in 


S 


s 


§ 


CD 

CO 


(D 

8 


in 


(O 


in 

8 


§ 


8 


CD 

8 


in 

s 


CM 

S 


CN 

8 


g 


CO 


8 


3 








^ 


'- 


CM 


^ 


in 


CO 


CO 


CN 








S 



in t^ r^ O) tN 

8 8 8 S S 

ai -v o" cm" K 

5 S R 8 S 

<- *- '»" in CD 



go 
en" cj>" 



8 S 8 



S 5 



3 S 



« 8 

T- ai 



(D (D tN in 

8 CD CN 
in ® r- 



§^ in f- CN 

^ in ^ '^ 

CD" to" CO r^" o 

r-- CO ^ CO r^ 

^ to m in in 



SQ Ed 



1- -T •- 



CM tN ^ 



(N 


(O 

s 


to 

s 




00 


to 

8 




CO 

i 


CJ) 

in 


S 


CM 
CO 
fM' 


CN' 


I 


1 


S 


S 


§ 


8 



O *- O) o 

3 in gj ^- 

to *- CO ^ 

co' tN oo" r^" 

»- CO in rr 

• ai t-. if) 



O CD CD CO C3) 

to O) 00 ^ in 

to" co" o T-" •^' 

8 S S § 8 



? g 



* 




s 




V) 




h 




^ 




£ 




0) 




Q. 


(" 


fe 


S. 



i « 



in 


g 


Cf 


ft; 


?^ 


O 


S 


rR 


CO 


r^ 






to 




^ 


(J) 






in 


O 


CM 


8 


s 


8 


r^ 




R 


,?; 


a 


« 




■^ 


o> 


<D 


CD 


a> 


in 




CO 


m 


§ 


8 


fi 


« 


ft 


s 


s 


rvj 


CD 


s 


8 


o 


m 




■^ 


m 


r^ 




CD 








r^ 


CO 


m 


^ 


B 


OJ 




CN 


<3> 


<D 








e 


S 


S 


3 


CO 


^ 


a 


r^ 


« 


O 



8 S 



S S 



8 8^8 

o in CD en 

SN rt 5 
(J) CD r- 



P S N 5 o 
CN o (N m o 

?^ fN o S S 



■.- CN en 

S S ■«T 

co' CO" o" 

CO to ■^ 

CO Oti CM 



CO CN 



CO CN r>j 



to 

s 


Q CO 

a 5 


in 

8 


o 




in O) 


■^ 


s 








8 



E 

i S. 

— in 



CO 

8 


8 


1/1 
5 


8 


CO 

8 


8 


8 


R 


s 


s 


i 


8 


8 


CM 

8 


3 

CN 


£ 
p 


E 


CJ) 
CO 


1 


S 


S 


in 


8 


CO 


s 


o 

s 


i 


■^ 


!? 


c;} 


^ 


s 


4) 



8 8 8 8 8 8 8 



888 88888 



o 2 



° ^ 



8 ■; 



-fr ■a 



% 


CO 


3 


S 








^ 










= 


M 




(A 


*><> 



88 88888 8 

o in o o o in' 

CN tN CO ^ in i-~ 

4A 4/> (/» M M *A 



? ? ? 5 


F 


= 3 =. g 


H 


8 8 8° 


e. 


O O O Q 




8 8 8 8 


n 



88 88888 8 



Z tf» (rt 



CM CN CO 



8 8 8 § s 

— — — — nj 

c 
O 

z 



8 8 8 



IS S 
I 2 



i 3 



48 



Individual Returns 1992 



01 

E 
o 
o 

c 

M 
W 
O 

O 

T3 
0) 

*^ 

w 

p 

< 



0) 

N 

0) 

>< 
£1 

w" 

E 

0) 



>< 

(0 

I- 

■o 
c 



c 

0) 

E 

M 

3 

■5* 

< 

qT 

E 
o 

o 

c 



M 
V 
U 

3 
O 
(0 

w 

c 



0) 

a: 



Q. 

.2 i 

.2 E 

> s 



c 




a> 


"H 


u 








$: 


b 


0) 




o 


r 


1 




> 


(13 


o 


p 



X3 

re 













































































T) 


c 






91 


(O 


CM 


R 


o> 


<o 


s 




to 


8 


f^ 




h- 


in 


OO 


CO 


CM 


o 


CO 


<o 


V 


■V 


CO 


h- 


CO 


n 


a> 


CM 


K 


h- 


s 


CO 


o 


3 






(N 


CM 


O 


ri. 




in 






r- 


C3) 


O) 


O) 




f 


a> 


O) 




'T 


CO 




CO 




o 




r-^ 


OO 


o> 




CD 


3 








r- 




O 


CM 


O) 


O) 


<o 


^ 


^ 


cn 


-T 


m 


cn 


cn 






CM 




o 


•V 




o 


CO 




IT 


en 


■<r 


en 


CO 


CO 




« 












(N 
































CO 


CM 




























< 








































































E 


















































































































































o 


o 








































































c 








a 


o 


O) 


O 




f- 


CO 


r^ 






CO 


(N 


h- 


(D 


en 


en 


CM 


o 


■V 


CO 


r- 


o 


O) 


en 


en 


CM 


O) 


en 




CO 


cn 


en 


ir> 


« 


0) 


c 




o 




r- 


to 


CO 


(N 


in 


O) 




o 


o 




(O 


V 


a> 


o> 


o 




Oi 


CM 




in 


CO 






O 


o 




to 


^ 


CJ> 


CJ) 


u> 


E 


1 






<J> 


^ 


CO 




(D 


ih 


^ 


cn 


m 


CM 


cn 


CM 


CM 




o 




in 


CO 


CO 


o 


1^ 


in 


in 


tn 


en 


CM 


CO 


CM 


CM 




o 


^ 


ra 






































cn 


in 






























W 


3 

z 




















































































































































c 






r- 


n 


to 


CO 


en 


(O 


■^ 


en 




r-~ 


in 


(O 




in 


cn 


■* 


M 


r^ 


en 


CO 




(O 


in 


f^ 


■w 


in 




o 


t^ 


to 


■^ 


■V 


<n 




1 




o 


tn 




(N 


in 


o> 


o> 


to 


in 


0> 


r- 


<o 


cn 


in 


cn 


o 


CM 


UJ 


O) 


CM 


o> 


to 




CO 


1^ 


o 


CO 


O) 


^ 


in 


cn 


o 


CM 


rt 










u-> 


1^ 


(D 


<D 


i^ 


1^ 


CO 


(D 


"^ 


in 


"^ 


■V 


^ 


■<i 


•- 


"- 


in 


OO 


CO 


r^ 


CO 


1^ 


OD 


'^ 


i^ 


tn 


f^ 


5T 


-9 


■«■ 


•- 


» 


irt 


< 








































































E 


















































































































































Q 


o 












































































c 




CN 


(O 






CO 


<o 


o 




cn 


(O 


(O 




•V 


CO 


CO 


O 


N- 


CM 


00 


o> 


en 


^ 




CO 


in 


a> 


CJ) 


CO 


^ 


CO 


en 


o 






0) 

E 

3 


£ 


00 






o 




o 


CN 


(N 


CO 


CT) 


o 


CO 


o 


(O 


CM 


(C 


00 


T 


CO 


CD 


n 


tn 


tfi 


CM 


OO 


Oi 


o 


00 


O 


CO 


CM 


CD 


a» 




3 


o 


in 


■* 


■V 


tn 


'^ 


■« 


■V 


rg 


CM 


CM 


CM 


CM 


'" 


•" 


o 


o 


S 


in 


in 


n 


^ 


'^ 


■^ 


CM 


CM 


CM 


CM 


CM 


"" 


■^ 


O 


N 




z 




















































































































































3 

o 
E 
< 






s 


C7> 


CM 




^ 


(O 


in 


O) 




cn 


CM 


O 


o 


in 


h- 


T 


CD 


o 


(O 


CJ) 


T 


o 


in 


CM 


^ 


in 




Oi 


^ 


o 


f^ 


^ 


r»- 


tn 




s 


r- 


CO 


fN 


r- 


in 


^ 


^ 




cn 




cn 


(D 


^ 


o> 




c 


O) 


CO 


CO 




r- 


CO 


'T 


h- 


CO 


CO 


en 


<o 


^ 


Oi 




f>* 




w 


o> 


O) 




ir> 


■V 


o 


OO 


N 


c^ 


r^ 


OO 


■^ 


en 


CM 




w 




to 




o 


to 




O) 


rg 


CM 




CO 


■V 


CO 


(N 






5 

c 










fN 


cn 


(N 


<N 


fN 






















CM 


CM 


en 


en 


CM 


CM 




" 


" 














' 












































































Q. 

e 

? 

(- 


















































































































































E 

3 


tf> 




m 


in 


m 


■^ 


in 


■<T 


(N 


o 


<o 


^ 


h- 


O) 


Oi 


h- 


^ 


en 


cn 


^ 


o 


CM 


CO 


O 


o> 


^ 


CO 


^ 


o 


o 


o 


CO 


^ 


tn 


o 


3 


E 


Ol 


CO 


■^ 


tn 
en 


o 
o 


(N 


O 


a> 


(D 


CD 




o 

CD 


cn 


CM 


CO 


CO 

o 


O) 




o 

CM 




O) 

o 




in 
o 


CO 


CO 
CO 


CJ) 
CO 


CO 


CO 


in 
cn 


■«T 

CM 


OO 


OO 

o 






t 






*- 




*- 




»- 
























en 


CM 


CM 




*- 


























z 




















































































































































c 

3 






«N 


ai 




(N 


f^ 


(D 




r- 


o 


(O 


(D 


n 


cn 


in 


CO 


CO 




^ 


T 


o 




o 




cn 


CO 


CM 


Ol 


o> 


T 


CO 




CO 


OD 






g 




m 




O 


o 


CO 


CO 


O) 


tn 




O 


CM 


^ 


h- 


(O 




ts 


CO 


O) 


O) 


r^ 


CJ) 


in 


o 


cn 


CM 


o 


CM 


^ 


r^ 


to 




OO 


1 


£ 






(N 


■O' 


V 


■v 


^ 


in 


in 


^ 


in 


^ 


(D 


CO 


CM 


CM 


o 


■- 


^ 


in 


in 


^ 


^ 


in 


CO 


^ 


in 


^ 


CO 


to 


CM 


CM 


o 


Cij 


< 








































































0) 


















































































































































J3 










































































(D 










































































X 


O 












































































m 




o 


CO 


O 


O) 


CO 




en 


m 


O) 


o 


in 




n 




O) 


in 


<n 


CO 


CD 




(D 


T 


CO 


<D 


o 




in 


f^ 


tn 


r- 


o> 


in 


o» 


i 






^ 




^ 






(N 


m 


■V 


■^ 




(N 


O) 


<o 


■^ 


o 


in 


^ 


in 


in 




(D 


■^ 


en 


■<T 


in 


h- 


CM 


O) 


to 


■« 


O 


in 


«o 




X) 

E 

3 


3 


»n 


o 


en 


(N 


CN 


(N 


(N 


(N 


(N 




'- 












o 


a 


CM 


en 


en 


CM 


CM 


CM 


CM 


*" 


1- 


•- 










o 






z 




















































































































































c 

3 






m 


<o 


,- 


h- 


^ 


O 


en 


CM 


^ 


-(T 


00 


h- 


r~ 


'"T 


a> 


in 


^ 


CM 


Oi 


f^ 


CM 


^ 


h- 


in 


CM 


■^ 


CO 


r^ 


r- 


^ 


O) 


in 


CO 


Ul 




S 


<M 


(^ 




r^ 


CO 


O) 


o 


r^ 


cn 


(D 


(N 




CO 


O 


in 


<D 


rt 




■* 


in 


in 


CN 


o 


CM 


en 


CD 


CM 




CO 


o 


in 


to 


rt 


S 


^ 




O 


in 


(N 


■.- 


*- 


T- 


(N 


CM 


*- 


*- 


^ 


CM 


*- 


CM 


^ 


O 


a 


o 


■V 


CM 


CM 


CM 


CM 


CM 


*- 


-- 


T- 


CM 


*- 


CM 


1- 


o 


•^ 


< 








































" 
































T3 

C 
fl) 


















































































































































s 











































































r? 




i/i 




Ol 


Ol 


CM 


in 


(N 


O) 


CN 




cn 


in 


cn 


CM 


O) 




n 


en 


a 


CM 


O) 


CM 


to 


O) 


CD 


en 


^ 


in 


•V 


CO 


o» 


r- 


•V 


^ 


OD 


to 


1) 








r- 


CD 


(O 


r^ 


r- 


O) 




CM 


in 


CN 


O 


h- 


CO 


CM 


<D 


o 


<x> 


XT 


en 


O 


a> 




CM 


in 


CM 


o 


h- 


CO 


CM 


CO 


O 




£ 

3 


3 


c 


o 


■^ 












CM 








CM 








O 


o 


cn 
cn 


en 


CM 


CM 


CM 




CM 








CM 








o 






2 










































































9J 








































































T3 


c 


O 






































































« 


^ 




K 


r~- 


S 


o 


r^ 


s 


in 


<D 


in 


f^ 


CM 


O 


o 


s 


O 


CM 


o 




o 


■^ 


CO 


CN 


<j> 


CO 


CO 


r- 


CM 


o 




s 


O) 


CM 


(O 


tn 










■^ 


■^ 


h^ 


o> 




^ 




(J) 


■^ 


O 


CO 


r 


a> 


r^ 




O) 


CO 


T^ 


O) 




^ 




O) 


^T 


o 


cn 


n 


3 




■o 




o 






























o 


o 


CM 


en 


CM 
























o 














































































< 


i 


1/1 
















































































































































0) 




£ 




^ 


<D 


CO 




in 


00 


in 


<D 


in 


(O 


in 


a> 




o 


CD 


'J 


h- 




en 


CM 


h- 


CM 


Oi 


CO 


in 




in 


o 




o 


CO 


■V 


OD 


E 






o 


<o 


<n 


en 


^ 


in 




O) 




^r 




(O 


(D 


(D 


O 


in 


o< 








<7> 


CO 


r^ 


O) 




^ 




o> 


to 


to 


o 


in 


eo 


o 




^ 


o 


<N 


r- 


r- 


r- 


r- 


^ 


^ 


r- 


,- 


,- 


^ 


,- 


,- 


p. 


o 


o 


o 


to 


CM 


^ 


r- 


r- 


T- 


r- 


r- 


,- 


r- 


,- 


,- 


,- 


o 


o 


3 




fl3 






































CM 
































2 












































































E 










































































o 


































o 
































o 








c 








0) 




















Q 


g 


g 


8 






1 






















g 


g 


o 




1 




i 








i 




§ 


O 

8 


o 

g 


§ 


§ 


§ 


§ 


§ 


o 


1 


o 


§ 


4> 


1 


8 

c 




§ 


§ 


§ 


8 

O 


§ 


§ 


o 
o 
o 


§ 


o 


o 


o 


§ 


0) 




en 












in 


o 


in 


o 


o 


o 


in 


o 








Ifl 




tn 


o 


in' 


o 


o 


o 


in 


o 








ut' 




T3 












o 




(N 


CM 


tn 


■V 


in 






v» 


M 


V* 






o 




(N 


CM 


en 


'T 


in 






v» 


tf» 


w» 


o 


c 










2 


o 




«« 


y* 


t» 


M 


M 


M4 


*A 


M 








E 


O 






tA 


«A 


M 


V* 


V* 


w 


V* 


5 








E 










o 


«A 


















V 


£ 


0> 






«rt 


















V 


a> 


» 


3 










ra 


o 




V 


« 


o 


OJ 


£ 


£ 


V 


V 


T) 


T) 


■a 


o 




C3I 






o 


V 


£ 


V 


z 


V 


s 


4) 


TJ 


TJ 


TJ 


o 






3 










Ift" 


4) 


■a 


■a 


T) 


T3 


T3 


■o 


T> 


TJ 


c 


C 


c 




4> 


in 


v 


■D 


T3 


T) 


T3 


TJ 


TJ 


■D 


T3 


c 


c 


c 


? 




-o' 










T3 


c 


c 


C 


C 


C 


c 


C 


C 


3 


3 


3 




I 


T3 


C 


C 


C 


C 


C 


c 


C 


C 


3 


3 


3 


o 










i 




C 


3 


3 


3 


3 


3 


3 


3 


3 










C 


3 


3 


3 


3 


3 


3 


3 


3 








o 


* 




"o 






3^ 


S3 


3 














8 


8 


§ 


o 




t<5 

3_ 




3 


















o 


n 




at 






: 
% 


o 

z 


C 
3 


§ 


o' 


in 


O 


iri 


o 


o 


O 

o 


O 
in 


8 


8 


s 


8 




c 

3 


o 


o 


in" 


o" 


in 


o 


O 


O 


in 


8 


8 


8 


s 


X 




ij) 






k 




in 






(N 


(N 


CO 


■<T 


in 


h- 




Oi 


in 




o 




in 






CM 


Cm 


m 


^ 


in 


r^ 




CM 


in 
















M 


tf> 


V* 


w> 


tA 




•A 


04 




bO 


!><> 




y* 


«»• 


z 


kA 


tA 


«A 


</> 


bO 


tA 


V* 


v» 


ot 


«/» 


•/» 


*/* 


t/> 


M 












< 
































t- 
































Z 



Basic Tables 



49 









c 






f- 


s 


01 






s 




Ol 


f^ 


in 


(D 




o> 


CM 


to 


at 


s 


a> 


in 




to 


CM 


a 




^ 


<J> 


CO 


cn 




cn 


CD 


tn 


A 










2 




& 


o 


s 


5 




in 


CM 


CO 


O) 


CD 


cn 


^ 


<D 




«> 


a> 


o 


f^ 


CO 


h- 


CO 


o 


o 


CD 


CO 


S 


CD 




CO 


* 








o 

E 




r^j 


<D 


O) 


CO 


O) 


O) 


(n 


o 


r^ 


h- 


in 


h- 


^ 


CO 


CO 




(N 


in 


o 


T 




o 


o 


o 


CO 


CO 


in 




Tf 


CO 


CO 




^ 














































CO 


CO 
































Q 

0) 


< 


< 










































































3 


in 
































'~~ 






















































































































£ 


o 












































































o 














































































« 


oJ 


o 


in 




Ol 


<o 


o 


^ 


on 


cn 


^ 


CD 


CD 


j^ 


in 


cn 


^ 


CO 


r- 


CM 


'ff 


n 


CM 


o 


CM 


h- 


■V 


CM 


§ 


CD 


CD 


in 


cn 


n 


CO 


CM 


n 




c 


Z 




c 




"*. 


^ 


o 


(O 


■V 


r^ 


r~^ 


cn 


h- 


o 


o 


in 




-T 


O) 


CD 




(N 


(D 


o 


in 


in 


to 


CO 




o 


in 




1 


o> 


to 


V 




o 




■f 


3 




<D 


O) 


CO 


CO 


CO 


CO 


CJ) 


CO 




m 


to 


^ 


tn 


CM 




csi 


CO 


cn 


-v 


o 


<3> 


o> 


Q> 


<D 


f^ 


in 


CO 


^ 


en 


(N 




^ 




T3 




£ 






































cn 


CM 
































5i 




3 








































































c 
o 




2 










































































Q. 

1 


























































































































































i£ 










r». 




O) 


h- 




cn 


h- 


^ 


CO 


CO 




CM 


CM 


CO 


CO 




(M 


^ 




CD 


^ 


a> 




CM 


■^ 


in 


to 


CO 


tn 


o 


in 




n 




(T! 




c 

3 




c7 


« 


ID 


o 


(D 




CO 


(O 


in 


o 


T 


1/) 


O) 


in 


cn 




1^ 


o 


CO 


h- 


O 


in 


<o 


CM 


O 


CM 


in 


in 


O) 


in 


■^ 




K 


o> 




1 






(N 


o 


<N 


o 


1^ 


1^ 


f^ 


CO 


CO 


CD 


CD 


^ 


in 


cn 


cn 


CO 


tD 


r^ 


CO 


•V 


1- 


CO 


CO 


O) 


O) 


CD 


CD 


-a- 


I/) 


tn 


CO 


CO 


C3 


CM 




6 


o 










































































Q. 


< 


E 










































































u 


c 


< 










































































"o 


























































































































































<fl 


« 












































































<u 


C71 












































































(TI 




"o 










































































to 


Z 








00 


If) 


<D 


CO 


^ 


CO 


(N 


o 


cn 


CO 


o> 


^ 


CD 


in 


CM 


r- 


in 


h- 




CN 


CO 


cn 


CO 


<7> 


1^ 


in 


o 


tn 


to 


in 


CM 


CO 


to 






£ 


c 






CO 


in 


s 


t^ 


h- 


cn 


r- 


■^ 


h- 


CO 


■V 


CD 




CD 


h- 


m 


CM 




CO 


r^ 


CM 


"T 


CO 


■n' 


f^ 


^ 


^ 


to 




to 












E 

3 


3 
1 


(N 




(D 


CD 


in 


in 


in 


CD 


CD 


■T 


■* 


to 


^ 


fM 


N 


■^ 


o 


*" 


o 

CM 


cn 


CO 


CD 


CD 


CD 


CD 


IT 


^ 


cn 


-^ 


CN 


CM 


"" 


O 


■* 








Z 
























































































































































c 


o 


c 






<D 


CO 


CM 




in 


f-~ 


in 


cn 


O 


CO 


CM 


CN 


TT 


C7> 


cn 


o 


f- 


CO 


CO 


in 


cn 


in 


CM 


CM 


(D 


CD 


CM 


CO 


CD 


CM 


CO 


O 


CD 




o 


s 


3 
O 

E 




o" 


CO 


(-* 


CO 


Oi 


f^ 


CD 


CM 


00 


CO 


CM 


CO 




O 


in 


cn 


o 




CO 


CO 


CO 


CD 


o 


r^ 


CD 


CO 


CM 


CO 




O 




■^ 


O 


r- 




3 


o 




CI 


tb 


tn 


O) 


in 




(N 


O) 


CM 


CO 


CO 


r^ 




CD 


O) 


r~- 


■V 


(D 


o 


o 


o 


h- 


T 


O) 


CM 


tn 


CD 


f^ 




¥> 


2 




^ 


ifi 




£1 










en 






(O 


CM 




CM 










CM 


cn 




h- 




CO 




CM 




CM 














CM 


m 






en 




tn 


£ 
o 


< 












































































LL 

C 

o 


































































___ 


__^ 


















































































u> 


"O 


o 






















































































































































n 


■c 




C 




(D 




CJ) 




(N 


CO 


CO 


o> 






^ 


in 


a 


ID 


cn 


CD 




T 


CO 




eo 




CO 


r^ 


CM 




^ 


<D 


o 


CO 


t-- 


CD 


to 




1 


o 


E 

3 


S" 


U) 


h- 


o 




n 


T 


s 




in 






o> 




CO 


CM 


OO 


CO 




cn 


CO 


O 




to 


m 


T 




cn 


cn 




CD 


CM 






Q. 


3 




CN 


^ 


CO 




O 




o 




f^ 


CO 


CD 


CO 




^ 


■V 


CO 


CM 


CD 


CD 


■^ 


CM 


CNJ 






f^ 


to 


to 


CO 








CO 


at 




O 


V 


£ 


'"' 




fM 




■^ 




•- 




'- 










*" 


CM 


CM 






CO 




■^ 


'" 


'" 


*" 


*" 










■^ 


CN 


CN 


"" 










Z 




























































































































































c 






C*) 


r~^ 


(N 


<o 


^ 




in 




CD 


TT 


r^ 


o> 




CD 


h- 


T 


O 




O) 




tn 




TJ 


■^ 


r^ 


t^ 


CJ 




CO 


s 


to 


3 


C! 








8 

£ 
< 




S" 


^ 


'J 


Ol 


<N 


o 


(D 




a> 




CO 


r^ 


N- 


r^ 


r^ 


O 


o 






■^ 


f^ 


CM 


h- 


CM 


a> 


CM 


r^ 


CO 


o 


r^ 


cn 




o 


o 












CM 




r- 


O 






CM 


o 


O) 


o 


CO 


CM 


c» 


cn 


CO 


CM 


cri 


in 


CM 




in 


cn 


CM 


o 


O) 


o 


CO 


CO 


a> 


0) 


CO 


CM 


■n 
















































in 


CM 
































1 


■5 


0> 






^ 


r>- 




Tf 


(N 


h- 


cn 


^ 


o 


o 


in 


o> 


in 


CD 


CD 




CN 


■^ 




CO 


o 


CO 


CD 


O) 


in 


■^ 


CO 


CM 


to 


r~- 


CD 


tn 








S 


c 


f^ 


5 


p^ 


CM 


CN 


■^ 


in 


h- 






T 


CO 


^ 


in 


cn 


CD 


CD 


rt 


h* 


CD 


in 


CM 


o> 




CO 




■^ 


to 


TT 


to 


cn 


CD 


CD 


■V 




o 




E 


3 




en 


a> 


CO 


CO 


CO 


CO 


O) 


CD 




in 


(J) 


CO 


<o 


in 


CM 


(M 


CJ> 


CO 


CD 




a> 


O) 


O) 


CD 




in 


O) 


<D 


to 


in 




to 




Ifl 




0) 






































CO 


Ul 
































ifl 




3 










































































<1) 




z 










































































2 














































































CL 

o 

12 


























































































































































1> 














































































C 




c 






^ 


(O 


O) 


r^ 




CN 


^ 


O) 


in 


CD 


cn 




CO 


CO 


CO 




CO 


CO 


o 


o 




a> 


CO 


C3> 


in 


■^ 


in 


CM 


CO 


to 


to 




■« 




U) 




o 
E 




S" 




ri; 


o 


O 


CO 


<N 


(N 


O) 


in 


CM 


o 


cn 


CM 


T 


CD 


■^ 


CM 




CO 


CD 


1^ 


r^ 


CO 




to 


CO 


o 


in 


CM 


•«T 


CO 


^ 


r- 




3 








- 


to 


in 


'S- 


■^ 


1/1 


(D 


in 


-T 


■n 


V 


in 


cn 


c^ 


TT 


CN 


■^ 


CM 
CM 


?^ 


>-- 


"^ 


CD 


CD 


CO 


^ 


in 


■^ 


in 


CO 


to 


T 


tN 


csi 






0) 

E 

8 

C 


< 






















































































































































Z 


o 






















































































O) 




CO 


cn 


(N 


O 


O) 


o 




CD 


■V 


O) 


CD 


1^ 


<o 


m 


CM 




CO 


O) 


tn 




O) 


T 


TT 


r- 


•£> 


o 


^ 




CO 


•n 








E 

3 


c 


Cd 


O 


CO 

to 


CO 


en 


(D 

cn 


CO 
cn 


cn 


CN 


CO 


CO 


CO 
(N 


CD 


O) 
CM 


cn 

CN 


CM 


to 


ec 
o 


CM 
CM 


CM 
CO 


O) 

in 


in 
in 


CO 


m 


CO 


cn 


CD 

cn 


CO 
CN 


CO 


o 

CO 


CM 


O) 
CN 


CO 


o 








z 








































































s 














































































o 






c 






to 


o> 


CD 


tn 


CM 


in 


CD 


^ 


in 


in 


T 


CD 


cn 


in 


CO 


CO 


CD 


CO 




o 


CO 


,_ 


h- 


TT 


in 


^ 


in 


h- 


cn 


CO 


CD 


CO 


!£ 


aj 






3 




^ 


•^ 




n 


CD 


fM 


o 


CO 


CO 


in 




■V 


cn 




in 


CO 




O) 


cn 




cn 


CD 


cn 




CD 


in 


tn 


■^ 


CO 




in 


in 




a> 


CL 






1 




r^ 


Ol 


CN 


(O 


P^ 


a> 


O 


tJ> 


CD 


CM 


CD 


cn 


CM 


o 


CM 


■^ 


r^ 


CO 




tT 


o 


o 




O) 


to 


CH 


S 


2 


CM 


o 


CM 


■^ 


to 














CO 


tn 








(N 






CM 


(N 


cn 


•^ 


in 


r-- 


CO 




a> 




CM 


CM 


CM 


CM 






CM 


CM 


CO 


^ 


m 


r- 


CO 




C 






< 








































































=3 




TJ 










































































o 




O 










































































E 




> 










































































(0 


< 


























































































































































"o 


10 




in 


in 


o 


^ 


r^ 


tn 




C3 


CD 


h*. 


^ 


^ 


CM 


CO 


CD 


CO 


s 


tj> 




^ 


CO 


CM 


(^ 


O 


CD 


^ 


CM 


-fl- 


CM 


o> 


■T 


CO 


OI 


c 






V 


c 


CO 


'J 


o 


in 


(N 


o 


t^ 


CO 


T^ 


f^ 


1^ 


S 


CM 


CO 


r~ 


O) 


o 


tn 




CD 


CM 


cn 


O 


1^ 


f^ 


cn 


cn 


CM 


CO 


r- 


CM 


cn 


03 


3 






E 


3 


in 


^ 


(7) 


^ 


in 


<D 


r- 


CD 


cn 


CO 




O 


CO 


•^ 


CD 




CO 


CO 




O 


CD 


CD 


CO 


CO 


CO 


(D 




O 


CO 


3 






(M 












T 


(N 
















CM 


cn 


CM 


cn 


■^ 


CM 




cn 




CM 














CM 


cn 


CM 


CO 


^ 


CN 




^ 






D 


£ 






































































"o 






Z 








































































OJ 




































_^ 














'~~ 


"■"■ 






■"■" 


_-« 


^"^ 
































































































c 








































Q 
































O 








g 




1 

3 


4) 

E 

8 








4) 

E 
o 






o 


o 


o 


O 


o 


o 


O 


g 


o 
o 
o 


o 

8 


o 






91 

E 
o 






^ 


^ 


o 


o 


o 


o 


o 


o 


§ 


§ 


o 
o 




I 












i 




O 

o 
o 


o 
o 
in 


o 
o 
o" 


o 
o 
in 


O 
O 

o 


8 

O 


o 
o 
o 


o 
o 
in' 


o 

g 






8 


£ 


1 


o 

c 

i 




§ 


in' 


o" 


o 

o 
in 


o 
o 
o" 


8 

O 


8 

O 


8 

in 


8 


o 

o 

CM 


o 
o 

in 


f- 


« 


B 






"2" 










o" 




CM 


CM 


cn 


^ 


in 






*/* 


*»* 


v* 


o 




O 




(N 


CM 


CO 


■^ 


in 


K 






tA 


tA 


o 


E 


ra 




re 














w 


(/> 


«♦ 


w 


v» 


*A 


y* 


*/* 








£ 








(A 


tA 


tA 


tA 


(A 


«A 


(A 


«A 








E 


> 




•^ 


(/> 






7 




v» 


















£ 


V 


v 


(f 




V* 


















O 


(D 


V 




i 






o 


t/l 






o> 






ffi 


di 


« 


V 


dj 


U 


5) 


a) 


T) 


T> 


-o 


o 




O) 






0) 


4» 


« 


u 


di 


0} 


1> 


1> 


T3 


TJ 


TJ 


o 


"3 




i> 


O 






t 


3 


in 

0) 


u 


TJ 


TJ 


■D 


■o 


■73 


■o 


■o 


TJ 


c 


C 


c 




1 

3 

■o" 
m 


in 
y* 


(t) 


T3 


T3 


Tl 


■o 


■o 


T) 


TJ 


T» 


C 


C 


C 
















T3 


C 


c 


C 


c 


C 


c 


c 


c 


3 


3 


3 


o 




T3 


C 


C 


C 


c 


c 


C 


C 


C 


3 


3 


3 


o 




1 




W 


Ol 






V 


c 

3 


3 

o 


3 

o 


3 

o 


3 

o 


3 

o 


3 

o 


3 

o 


3 

o 


o 
o 






8 




C 
3 


3 


3 


3 


3 

o 


3 
O 


3 


3 

o 


3 

o 


g 


g 


g 


o 
o 


1 


o 

e 
o 














T3 

C 
3 


O 

o 
o 


o 
o 

o' 


g 

Ul 


o 
o 
o 


o 
o 
in' 


o 
o 
o' 


o 
o 
o' 


o 
o 
o 


o 
o 
in 


o 

8 


1 


1 


O 

8 


J 

» 


-o 

c 

3 


§ 


O 


in 


o 


8 


o 
o 
o 


O 


o 
o 
o 


o 
o 
in 


o 
o 


o 


o 


8 


S 
3 














o 




in' 






CN 


CM 


cn 


TI 


tn 


r- 










o 




in 






CM 


CM 


CO 


■<T 


tn 


r^ 




CM 


in 




c 












< 


z 


W» 




t/> 


bO 


tA 




V* 


tA 


V* 




w 


M 


w 


y* 


Z 


</> 


w 


lA 


lA 


(A 


»A 


*A 


lA 


*A 


tA 


tA 


tA 


tA 


tA 


a 

2 


1 



Q 5 



50 



Individual Returns 1992 



£ s 























































































^ 




tx 


o 


CO 


3 




3 


u> 


CO 




CO 


CO 


s 


in 


O 


r^ 


O 


OI 


CO 


CM 


O 




CO 








O 


s 


^ 


O) 


CO 


a> 




CM 








3 

i 


(O 


O) 




O) 


o 


•* 


t© 




o 


CM 


CO 




<7) 


f^ 


o 


CD 




■»t 


CO 


CO 


O 


CM 


o 






CO 




O) 


r-~ 


* 








d 


o 


eg 


OJ 


1^ 


f^ 


h- 


CO 


r^ 


ih 


CD 


■* 


in 


CO 


CO 


eg 


o 


o 


CO 


^ 


^ 


CO 


CO 


Oi 


CD 


CO 


CO 


'^ 


ID 


CO 


to 


CM 


O 


f^ 








< 








































































6 


re 










































































5 


o> 










































































6> 


re 
















































































































































o 


a 












































































S^ 


o ^ 










































































u 






r». 


«) 


(NJ 


in 


5 


eg 




u> 


CO 


CO 


■* 


00 


O) 


U) 


CO 


ID 


in 


CT) 


<3) 


CM 


CO 




■w 


S 


eo 


t-* 


in 


o> 


o> 


ID 


CD 


ID 


^ 








E ^ 
1 S! 


ut" 




to 


o 


(D 


■* 


C7) 




CM 


Tt 






m 


CD 


CO 


<D 


«* 


CD 




h- 


'sr 


O) 




CM 


^ 






CO 


CO 


CO 


CD 


<9 








G- 


*" 


ift 


w 


U) 


I/) 


ih 


to 


CD 


•« 


^' 


CO 


•^ 


CM 


■^ 


■^ 


d 




O) 


(3) 


CD 


CO 


tn 


CO 


CO 


■* 


n 


CO 


^ 


eg 


*" 


■^ 


O 


CO 








z 




















































































































































£ 


y, 


3 

o 


^ 


est 


CD 








; 








: 






: 


















: 






: 


: 




! 


3 






CM 


«> 




.t 


0} 

c 
re 


E 
< 


C 




CM 
<D 




























CD 


s 
























S 






5 


i 




1 


^ 
u 










































































£ 


4> 


















































































































































T> 










































































* 


C 










































































c 
o 


i 


0) E 

11 


rT 


m 


■V 








: 








: 


: 




: 






Oi 
eg 


s 










: 


: 




1 


: 






r* 






a 2 




u> 




(n 




CM 






























^-. 
























in 








(M 








■~' 


eo 


00 




























CO 


eo 






























CO 


CO 








z 
























































































































































c 




»^ 




1 




1 


















CO 


in 


cn 


^ 












1 














CO 


ID 


Oi CO 






lil 


o 
E 
< 


rj 


* 


























CM 


'^ 


in 


^ 


























eg 


■« 


ID ID 


1. 

3 






G 


■* 


























CD 


CO 


CO 




























CD 


ci 


CO «> 


c 




to 


























O) 


o 






























O) 


O) 




OI 


C 


re 


£ 








































































C 


CD 


O 








































































o 


E 


0) 












































































T3 








































































Q 


5 


C 


o 






































































± 


ti: 

2 


4) 


5 £ 

E ^ 
1 2 




OO 


. 


















. 


, 


. 


ID 


^ 


r^ 




. 


















, 


, 


. 


ID 


^ 


IV 


» 


3 




CD 


























CD 


■n 




f^ 


























CD 


yf 




in 


"2 


en 




C 




























CO 


CO 


to 


a 


























CO 


CO 


CO ffl 1 


* 


































CO 


O) 


•* 


^. 


























CO 


o> 


■^ 


a» 








z 






































































c 
o 






















































































































































T3 
0) 












































































o 






^ 










































































c 

s 




O) 






f^ 


o 


U^ 




in 




CO 




o 


o 


CO 






m 


CO 


in 


a> 


CD 


CO 


to 


CD 


o 


O) 


in 


O 


o 


CD 


o 




ID 


a> 






o 


o> 


C7> 


C£> 




CD 




Ul 


in 


eg 


o 


o 


(D 


■V 


■^ 


CO 


o 


it 


in 


eg 


r- 


n 


CO 


o 


CM 


eg 




CO 




CO 


ID 


■* 




V 








£ 

< 


G. 


oi 


ui 


OJ 


CO 


<b 


O 


o 


CO 


in 


in 


o 


esj 


(7> 


CD 


h- 


CO 


r 


eg 


CM 


s 


ID 


r- 


Tj 




CO 


CD 


d 


CO 


oi 


CD 


h- 


CO tfi 1 


j2 




£ 














eg 


CM 
























0> 


CM 


CM 


eg 


CM 




















a> 


£ 










































































ifl 












































































o 


n 








































































5 








































































Q. 

n 






o ^ 






































































u 




E -2 
1 S! 








O) 


o 


i£) 


o 


Lti 


CD 


CM 


8 


CD 


CM 




CJ) 




CD 






CD 


ID 


ID 


CO 




O 


CO 


CD 


r- 


o 


ID 


O 


CM 


rv 


ID 


o 






a 


-* 


■^ 




(D 
CD 


O 


CO 


CD 


O 


in 


■^ 


eg 


CO 
CO 


CO 

in 


en 


eg 


^ 


CO 


CM 
CM 


CD 

CO 


CM 
CO 


(O 
CO 




■* 


Oi 


eg 

ai 


ID 


cn 


CO 

CO 


ID 


O) 


" » 1 

eg » 1 










■^ 


■^ 




eg 


esj 


CM 








■^ 














CO 


Oi 


CO 


CM 


eg 


CM 


CM 






^ 














rt 






z 






































































W 






























































































































































c 




<o 


O) 




C3) 




5 


CO 




CO 


r- 


CO 


o> 


CD 


■* 


PJ 


CO 


in 


r^ 


<D 


"«t 


CO 


CD 


CO 


a 


CO 


CO 


CM 


CM 


m 




r- 


in ^ 1 








o 


S 


o> 


f^ 


a> 


O 




CD 




in 


CD 


Oi 


CD 






r- 


It 


CN 


f^ 


O) 


CM 


CM 


CO 






CO 






CO 


eg 


1^ 


^ '* 1 




E 


k/l 


£ 
< 


(N 


^ 


■* 


i/i 


-* 


u> 


oi 


^ 


CO 


' 


6 


CD 


CD 


CD 


■^ 


CO 


' 


r* O) 


s 


s 


CD 
eg 


c» 


CD 


in 


^ 


' 


^ 


a> 


(b 


■* 


CO 




* 






o 






















































































































































■t: 
o 

5 


2 
a. 








































































o _ 












































































^ <" 




fO 


CO 


m 


ya 


I/) 


f^ 


CO 


CO 


CD 


lil 


CM 


<D 


Ol 


"»■ 


■>T 


CM 


o» *- 


o 


•* 


CO 


eg 


O 


eg 


CD 




^ 


o 


o 


V 


3 

CM 


CM CM 








4) ^ 

11 




oi 


t£> 


CO 


CD 


u> 


CD 


CO 

o 


eg 


CO 


CO 
CO 


in 


O 


C7) 
CO 




O 


O) 

o 


eg ^ 

fM CM 


cn 


2 


CO 
CO 


eg 


ID 


CD 


CD 
CO 


o 

Oi 


ID 


f--^ 


o 


CM 


O ID 








z 
























































































































































c 




o 


CM 


^ 


CD 




lO 


r^ 


CJ) 


3 


in 


CD 


ID 


CM 


CO 


CD 


CD 


(C 




CD 




ID 




eg 


ID 


■^ 


3 






CO 


CO 


c» 


CO « 1 








£ 


<D 


o 


in 


r- 


■«■ 


O 


't 


CO 


in 


eo 


t 


CO 


t 


in 


Oi 


CO 


c 


CD 


CM 


^ 


r- 


a> 




eg 




CD 


o 


^ 


ID 


Oi 


CO ^ 1 








(N 


oi 






CD 


(C 


CO 


<£) 


(7) 


CO 


eg 


<b 


<J> 


CD 


in 


^ 




C4 CD 






r^: 


CO 


r^ 




•^ 




CO 


d 


CD 


ID 


^ 




«> 














CO 










































CM 






















E 


c 
re 


< 








































































£ 


CD 






















































































































































i 


re 

Q. 
















































































































































to 


re 


o ^ 












































































1 £ 




o> 


<Z) 


CM 


(O 


CM 




CM 


r* 


CD 


CO 


s 


R 


lA 


o 


3 


s 


O) 




CD 


CO 


Oi 






8 


a> 


o 


CM 


CD 


lA 




3 


^ 


«t 








iF 


o 


■<j 


O) 


r- 


O) 


*- 


O 


in 


^ 




to 


CD 




^ 


-* 


r- 


CD 


00 


■^ 


ID 


CM 


CD 


r- 


CO 


CO 


a « 








f^ 


w 


o 


^ 


o 


CD 


- 


^ 


- 


r- 


<D 


ih 


CD 


CO 


eg 


CM 


o 


oi CD 

CM 


ID 


■^ 


CM 


^ 


^ 


eg 


r^ 


CO 


in 


CO 


CO 


CM 


CM 


d h>^ 








z 










































































E 
g 








4) 

£ 


























g 






« 


























g 












c 








o 




§ 


§ 


§ 


§ 


§ 


§ 


8 


§ 


8 


8 


8 


§ 


4) 


i 


i 




g 


§ 


§ 


§ 


1 


§ 


§ 


1 


d 


o" 
o 


8 


8 


S 


1 






o 








tfl 






iri 


o 


in 


o 


o 


O 


»n 


rg 


\n 




s 






in 


s 


in" 


o" 


d 


o" 


in 


o 


CM 


in 




(ft 

C 














o 




rg 


(N 


CO 


^ 


Ul 


f^ 




M 


M 


M 


O 




o' 




(N 


m 


■^ 


m 


f^ 




M 


«A 


tf* 


□ 






Oi 








o 






lA 


tA 


M 


M 


M 


«A 


w% 


tA 








E 


g 




M 


v» 


v» 


*A 


«A 


w 


v» 


%* 








E 


















M 


















£ 


£ 


£ 


g 


c 


v» 


















£ 


£ 


£ 


3 










^ 


o> 






0) 


4) 


V 


V 


V 


4) 


£ 


4) 


TJ 


TJ 


TJ 


o 


[ 


o> 






£ 


£ 


£ 


£ 


4) 


£ 


£ 


£ 


TJ 


XJ 


TJ 















o 


"O 


IT) 


V 


T) 


■o 


■o 


T3 


■o 


T3 


TJ 


■D 


C 


C 


C 


1 


in 


at 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


C 


c 


C 


£ 






tn 








« 


T3 


C 


c 


c 


C 


c 


C 


C 


C 


3 


3 


3 


Q 




TJ 


c 


C 


C 


C 


C 


C 


C 


C 


3 


3 


3 








^ 






lA 




c 

3 


3 


3 


3 


3 


3 


3 


3 










g 


c 

3 


3 


3 






3 




3 




O 


O 


O 




4> 






T3 






C 


3^ 




g 


g 


g 


g 


8 


g 


g 


O 

8 


g 


g 


g 




• 


£ 

TJ 


g 


g 


8 


o 
o 


g 


8 


8 


o 
o 


o 
o 


o 
o 


O 

o 
















• 




C 
















8 


g 




^ 


C 






O 


o 




O 


O 


o 


8 








X 






O 






1 


3 


o 


o 


in" 


o 


in 


o 


o 


s 


in 


8 


O 


■c 
1 


(0 


3 


S 


d 


in 


o' 


in 


d 


d 


d 


in" 




2 






0) 










ih 






(N 


CM 


CO 


■fl- 


f^ 






J) 




o 




ift 






fM 


CM 


c^ 


■w 


in 


r- 










c 














M 


w» 


v» 


v» 


M 


M 


v» 


*rt 


t» 


M 


M 


M 


M 


4A 


z 


«A 


VI 


M 


M 


M 


v» 


M 


w» 


v» 


«A 


w 


W9 


*A 


M 


o 






« 






< 






























































z 


1 



Basic Tables 



51 

























































































c 






o 


C^ 


in 


h- 


^ 


CO 


CO 


CM 


(O 


r^ 


in 


o 


o 


to 




TT 


s 


r- 


tj) 


to 


in 


r- 


r- 


to 


to 


CO 


to 


o 


in 


o 


to 


in 


<n 








3 
O 

E 




CO 


tf 


m 


O) 


r- 


in 




CO 


<o 




o 


o 




(O 


o 


CD 


to 




CO 


CO 


CO 




^ 


o 








cn 


CO 




o> 


to 


ID 










n 


M 




in 


r- 


CO 


CM 


to 




CD 


r-. 




o 


o 




O 


CM 


CO 


d 




in 


■^ 


n 


to 


CM 


to 


r^ 


•^ 


o 


o 




d 


CM 


at 






c 










(N 






CN 


CM 


CM 








CM 












CM 


r- 


CM 


CM 


CM 


CM 


CM 








CM 
















m 


< 










































































£ 


O) 


























































































































































5 


c 














































































0) 

E 












































































en 

c 












































































o 


2 


"o 












































































w 




«/) 




00 


iT 


CO 


in 


<o 


s 

<o 


r- 


CO 


OO 




CJ) 




CM 


CO 


O) 


■^ 


u> 


o> 


(^ 


r- 


CO 


O) 


o 


^ 


CD 


CD 




CJ> 


in 


■V 


o 


^ 


OD 






c 


1 

E 

z 


C 

3 


3_ 


«) 

M 


IT 
IT 


ih 


en 


03 
CO 


CO 


in 


O 


tc 


o 




CO 
CD 


1^ 
to 


to 


CM 


<n 
m 


s 


to 
o 






■^ 
■^ 


to 
to 


CD 




to 


o 




CD 
(D 


CD 


in 


CM 


a> 








■^ 








CM 
































CM 


































"c 








C 


^ 






(O 


o 


in 


r* 


o 




O) 


r^ 


o 


<D 


to 


3 






<D 


o 


in 


OD 


CO 


o 


to 


CO 




o 


O 


(^ 


CO 


3 








< 




<D 


If 


h- 


o 




O 


TT 




(D 


o> 


OO 


CM 






to 


o> 


■V 


o 




o> 




r^ 


O 


(O 


cn 


OO 


CO 


CM 


CM 


o> 


a> 


TT 










2_ 


C 


f^ 






in 


r- 




<D 


o 


O) 


to 


m 


CO 




s 


O) 




CJ) 




O) 


CO 


OO 


(J) 


CD 


a 


O) 


to 


cn 


a 




3i 


cn 


ci 




E 


c 
ni 








(N 0> 


in 


■<T 


■<T 


to 


in 


r) 


cn 


C>J 


in 


CM 


CO 




" 


(O 




O) 


to 


in 


to 


in 


cn 


CM 


in 


to 




tM 




S 


•u 












































































CD 


o 




















































































































































C 


lU 












































































o 


T3 












































































_I 


in 


o 












































































0) 




E 




o 


f-* 


T 


05 


in 


CO 


CD 


<D 


TT 


cn 


to 


CO 


to 


o 


O) 


in 


in 






CD 


h- 


r- 


cn 


cn 


■^ 


in 


■* 


■^ 


o 


to 


in 


in 












i?r 


tf 


ir> <D 


00 


o 


cn 


■<T 


■V 


CO 


O) 


o 




CO 


^ 


o 


"^ 


*« 


OO 




(3) 


to 




cn 


T 


to 


cn 


uo 


h- 


a> 


•SI- 




••T 


to 










^ 


c 


p-. 


O) 


a: 






<o 


r^ 


CO 


to 


CM 


^ 




CO 


to 


CM 




in 




O) 


tN 


TT 


f^ 


F-* 


CO 


CO 


fsi 


•*T 




CO 


<o 


CN 


(d 














c*- 


CO 


^ 


n 


^ 


in 


in 


CM 


CM 


CM 


T 


CM 


CM 


est 






CO 




o> 


in 


^ 


in 


in 


(N 


CM 


CM 


■^ 


CM 


CM 


CM 




N 








3 














































































Z 




























































































































































^ 






a 


IT 


I 


CO 
















o 








O 


tn 


1 




1 




1 


t 






1 


! 


O 








o 






E 


10 


< 




^ 


r- 




















to 










a 






















CD 












"S 


o 


0) 




2, 


g 


s 




a 
















5 








s 


a 






















5 








s 


s 


3 


in 


(0 








































































C 




£ 










































































S 


O 


u 










































































C 














































































o 


£ 


«) 










































































o 


TJ 












































































t 












































































Q 






O 








































































a 


o 


0) 




(fl 




(0 






^ 
















CO 








CJ> 




















! 


: 


o 








09 


A 


3 


3 


?? 


1^ 


r^ 




















o 


* 


• 




N- 


^ 
























' 


* 




1^ 


CO 




_J 




E 


T 


a 


cn 




(N 
























O) 


n 






























Ol 


ai 








O 




O) 




CO 
















CO 








TT 


U) 






















CO 








^ 


tn 


-g 






3 

z 








































































C 

o 


























































































































































■o 


































































































































































c 

3 
< 








Ol 


O) 


■V 


! 


r^ 


: 


1 


! 








« 


CM 


o 


O) 


o 


















: 


1 






CO 


in 


O) 


ID 


0) 


E 


ifi 




(N 


00 


en 


r^ 


in 




in 
















t^ 


<o 


in 



























O) 


''T 


in 


U) 


OJ 




2, 


(0 


Ol 


a> 


PI 




r^" 
















CM 


CO 


O) 


(M 


























CO 


CM 


O) 


lO 


i 


i 


Ol 






Ul 


in 


O) 


O) 




O) 
















O) 


in 


CO 


r- 


























cn 


CD 


tn 


to 


c 


flj 








































































V) 




JI 










































































% 


o 

0) 












































































E 










































































^ 


"O 












































































0) 












































































Q. 














































































u 


6) 

c 
o 




o 


Ul 




^ 


h- 


O) 


o 




in 








, 




, 


, 


Tf 


CO 


Cm 


<n 


, 








, 








, 






. 


,_ 


to 


CM 


CO 


o 


E 


c 

2 


^ 


00 


o 


O) 


in 
en 




















CO 

in 


in 
in 


to 
in 


<71 


























to 


in 
to 


to 
in 




Ji 






^ 




u 


(0 


O) 


O) 




h- 
















(D 


(O 


CM 


^ 


























(D 


(D 


CM 


OD 


d) 






3 








































































n 






z 








































































If) 


































































































































































3 

o 






o 


"c 


in 




O) 


r- 


CM 


CM 


r^ 




in 


CO 


o 


CO 


CO 


to 


tn 


to 


CJ) 


O 


t3) 


^ 


tn 


in 


O) 


in 


CM 


■n- 


^ 




CO 


CO 


to 










O 






CO 


CN 


■^ 


CO 




in 




O) 


^ 


CO 


■<T 


to 


CO 


CO 


iC 


CO 


CM 


in 


h- 


CO 


h~ 


tn 


1^ 


^ 


r- 


in 


in 


r- 


cn 


CO 


m 








£ 
< 




s. 


cs 


■^ 


CO 






CM 


CM 


cn 


o 


o> 




O) 


to 


in 


«n 


(N 


CM 


to 




"^ 


•cr 


■<T 


CO 


■T 


O 


o 


T^ 


0> 


(O 


in 


in 


CN 


CO 






5) 












'- 


■^ 




























in 


CM 






























E 














































































o 


^ 












































































6> 


s 




















































































































































o 


(A 












































































_i 


i 


"S 
















































































E 




ID 


r- 


■<T 


ir 


(D 


•^ 


<D 








CM 


to 


CO 


CO 






o ^ 


to 


to 


CO 


O 




•V 


CM 




r- 


to 


o 


00 














E 

3 


U) 


r^ 


K 


ID 


r- 


CM 


CO 


UD 


in 


cn 


CM 


CO 


r^ 


o> 


■«3- 


CO 


O) 




<D 




O 




■^ 


cn 




CM 


in 


00 


r- 


o 


•^ 


to 


Ol 


N 








3 


r> 


CM 


cc 


fO 






CM 


(N 


tn 


o 


O 




O) 


in 


^ 


CO 




(O in 


■V 


CO 


■<r 


■'T 


cn 


•V 




o 


r~^ 


0> 


to 


^ 


CO 




(O 








% 


""" 








*" 


*" 


























tN 


CO 


CM 










'" 
























z 




























































































































































"c. 






<n 


ic 


OO 


a 


n 


to 




•^ 


to 


TT 


CJ) 


CD 


cn 


CM 


O) 


CO 


in 




o 




;^ 


O 


r^ 


§ 


CO 


to 


CO 


CO 


o> 


r- 


■^ 


■^ 


CM 








3 

o 




s 


t 


Ol 


h^ 






(O 


^T 


CO 


■V 


h- 


o 


CJ) 


to 


<o 


In 


(N 


h- 




(D 


in 




in 


CO 




CM 




1^ 


to 


CD 


OJ 


O) 












(N 


o 


Ol 


O) 


O) 


o> 


O) 


r^ 


r^ 


in 


to 


rr 


to 


CO 


'- 


'- 


in 


CM 


OO 


^ 


^ 


o 


CD 


h- 


CO 


in 


t^ 


^ 


to 


to 


'- 


C4 




1 


(A 

o 


< 
























































































































































en 

c 
o 

-J 


Q. 

s 










































































"o 
















































































C 




o 


CO 


o 


CO 




O) 


CO 


CO 




m 


CM 


O) 


^ 


CO 


cn 


h- 


tn 


p^ 


in 




to 




O) 


CM 


in 


to 


TT 


o 


in 


to 


tn 


r- 


^ 








1 

£ 

3 


c 


r- 


'^r 


T 


CN 


O) 


o 


CM 


<o 


CM 


in 


to 


t>- 


^ 


^ 


a> 


CO 


a 


to 




in 


in 


O) 


to 


O) 


to 


to 


to 


CO 


^ 


■v 


o> 


CO 








3 


c 




(C 


CO 


CO 


t^ 


OO 


CO 


CO 


(b 


to 


^ 


ih 


en 


CM 


^ 


d 


"- 


CM 


to 


CO 


C7> 


OO 


CO 


OO 


to 


to 


■w 


in 


CO 


CM 


■^ 


o 


V 








Z 












































































0) 










E 


























o 






V 


























i 












c 

(A 










t 
u 

c 




§ 


tn 


o 


in 


o 


o 


o 


in 


8 


8 

CM 


8 

in 


1 


£ 


1 


9 

O) 




§ 


in" 


o" 


in" 


o" 


o" 


o" 


in 


8 


8 

CM 


i 


1 


£ 


1 
















o 




CM 


CM 


CO 


■^ 


in 


h- 




V* 


tA 


V* 






o" 




CM 


CM 


en 


^ 


in 


r* 




M 


tA 


to 









O) 
















V* 


w 


t» 


«/» 


M 


y* 


V* 


«» 








o 








tA 


M 


09 


V* 


to 


t/» 


</» 


04 








E 


















a 


n § 


w 


o 


V 


0) 


V 


V 


0) 


0) 


O 


TJ 


0) 

TJ 


dj 

TJ 


(1 
E 


g 


V* 


di 


£ 


0) 


oi 


oi 


^ 


OJ 


OJ 


dj 
TJ 


dj 
TJ 




5 
















irT 


a 


T3 


■D 


TJ 


■a 


■D 


TJ 


T3 


TJ 


C 


C 


c 


t 


in 

V* 

V 


o 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


TJ 


C 


C 


C 


£ 




















C 


c 


C 


c 


C 


c 


c 


C 


3 


3 


3 






TJ 


C 


C 


C 


c 


c 


C 


C 


C 


3 


3 


3 








^ 








U1 

E 

1 


* 


: 


3 
O 


3 
O 


3 
O 


3 

o 


3 


3 


3 


3 








§ 


c 

3 


3 


3 


3 


3 


3 


3 


3 


3 








i 


Z 






re 








1 

c 
2 


s 


E 


8 

O 


8 

in 


o 
o 
o 


8 

in 


O 


O 


o 


in 


1 


I 


8 


§ 





3 


§ 


o 


in" 


o 


in" 


o" 


o" 


o" 


in" 


I 


1 


§ 


I 


n 

X 

2 






0) 












If] 






CM 


CM 


tn 


■^ 


in 


r^ 




CN 


in 




O 




in 






CM 


CM 


to 


^ 


in 












e 
















(A 


M 


M 


« 


«* 


w 


w 


tft 


V* 


v* 


W 


V* 


V* 


*rt 


z 


V* 


tA 


V* 


w 


V* 


tA 


V* 


V* 


V* 


«/» 


V* 


to 


tA 


w 


o 






c75 








< 






























































Z 


1 



o j3 



52 



Individual Returns 1992 





01 

c 

lA 

o 


c 






w 


■^ 


o> 


^^J 


CO 


CM 


■^ 


U) 


(N 


in 


O) 


(D 


o 


CO 


^ 


a> 


3i 


in 


s 

CM 


CO 


(D 


o 


8 

in 


CM 


■^ 


in 


o 


r- 


o 


■^ 


CO 


O 


o 






3 

o 
E 
< 




£ 


n 


to 
o 


(O 


00 


o 


CO 




in 


in 


in 


o 


CD 


1^ 


CD 


CD 


CO 


in 


CO 




tn 


CO 

in 


in 


in 


•V 


CD 




CO 


to 


■<T 


flD 
CO 












































































■o 












































































OJ 


o 














































































ifl 




o 


in 


o 


'J- 


<N 


^ 


o 


(D 


CD 


tn 


CO 


CD 


CN 


CO 


O 


CD 


OI 


OO 


r^ 




CO 


o 


■V 


o 


r- 


in 


CO 


CO 


CO 


<y> 


o 


CO 


f^ 


01 


3 


0> 

x> 

E 


1 


I 


o 


o> 


(O 


in 

CO 


CM 


CO 
CO 


CO 


** 


O 
CO 


(O 


CN 


in 


CO 


o 


CD 
CO 


CO 


o 


r- 
^ 


CN 


CO 

in 


CO 
CO 


in 
cn 


cn 


CM 


o 

CO 


CO 


CM 


in 

IT 


CO 


o 


CD 
CO 


CO 




5 


re 


0) 






































•<T 


« 






























c 


c 


3 


w 






































































c 




z 








































































T3 

c 
c 






















































































































































o 




■c 

3 






m 


fM 


r- 


CO 


in 


OO 


o 


CM 


CD 


CD 


r- 


CN 


O 


C7> 


o 


cn 


CM 


O 


o> 


CO 


o 


CO 


CO 


,^ 


CO 


^ 


CO 


CN 


^ 


a> 


,_ 


cn 


3 


c 

0) 






£o 


t- 


TT 


O) 


in 


CO 


CD 


CO 


CO 


-» 


CO 




a> 


00 


C3> 




in 


a 


CO 


(D 








CO 


CD 


n 


CO 




o> 


CO 


a> 




in 




£ 
< 




UT, 




O 


m 






•V 


■^ 


in 


■^ 


CD 


■V 


CD 


CO 


in 


CD 


in 




CD 


CO 


CO 


in 


■V 


^ 


in 


^ 


CO 


■n 


CD 


CO 


in 


CO 


m 


V 


a 












■*" 






























CO 


(n 
































- 












































































o 




















































































































































l~ 


o 














































































E 




r^ 


O) 


in 


o 


CO 


o 


"^ 


CT> 


CO 


in 


CO 


s 


CM 


in 




3 


(0 


O) 


r^ 


O) 


CO 




8 


CO 


8 


in 


CO 


S 


Cm 


in 




'J 


3 






1 

£ 

3 
Z 


P 


O) 


in 


fO 


in 




CO 


CD 


o 


o 


CO 


CD 


■^ 


CO 




O 


CO 


CO 


in 


r- 


T 




cn 


CO 


TT 


CO 




to 






3 


^ 


o 


to 


CD 


PI 


CO 


CO 


en 


^ 


CN 


CO 


CN 


■^ 


(O 


CO 


CO 






5 


R 


in 


co 


OO 


(n 




CO 


CO 


CM 




cn 


(^ 


CO 




(vi 












Ul 


O) 


<D 


o 


(D 


o 


CO 




CM 


(N 


CN 




r- 


(O 




<J> 


f^ 


O) 


CM 


r^ 


CO 




CO 


cn 


in 


o 


CO 


CM 


OO 


cn 


CN 


a> 


OD 








S" 


rt 


o 


o> 


O) 


o 




CO 


5 


in 


(D 




o 


in 


CO 


in 




tn 


CO 


O 


a> 


CO 


CO 


O 




1^ 


r^ 




o 


CD 


CO 


tn 




00 




tn 


£ 
< 




UT_ 


rt 


CO 


<D 


o 


o 




o 




o 


O 


CO 


CD 


CM 


o 


CM 


00 


n 


CO 




O) 








CM 


o 


o 


CO 


CO 


CM 


o 


CM 


CO 


f^ 


V 


§ 










*" 






•" 


■*~ 


■^ 










■^ 




*" 






CO 


CT. 




*" 


*" 


"" 












*" 










X) 


-s 










































































n 


3 










































































X 


^ 










































































3 












































































5 


■6 










































































o 


< 


E 


W 




^ 


ro 


(D 


(D 


CO 


CO 


CO 


rsi 


CO 


CO 


r~ 


■^ 


in 


a> 


in 


•T 


<n 


CO 


T 


j^ 


CD 


cn 


r- 


O) 


CO 


^ 


a> 


■<r 


CO 


cn 


CO 


■V 


<n 




1 


in" 


CN 


o 


CM 






r- 


OO 


o 

CO 


CO 


CD 


CN 

in 


00 
CO 


CD 


in 

CO 


CN 
CD 


CD 

CO 


r 

CM 


in 
in 


f^ 


in 

CO 


CO 


^ 
r- 


cn 


o 

CO 


CO 


CO 
CD 


CN 

in 


CO 

CO 


CO 


in 

CD 


<N 

to 


CO 

<n 


u> 






0) 






































lO 


r- 


































z 
























































































































































c 

3 








CO 






CM 


CO 


CD 


CO 


CO 




at 


o> 


CD 


CM 


CM 


CO 


m 


CN 


in 




'T 


O 


r~* 


CO 


CD 




CM 


CD 


in 


o 




c» 


m 










at 




r- 


m 


o 


CO 


CO 


in 


^ 


CO 






O 


in 




CO 


c 


CM 




o> 


^ 




in 


O) 


•V 


CO 


T 


o> 


cn 


r- 


<N 


CO 


h- 






£ 
< 




UT^ 


m 


(D 


■» 


r- 


n 


CD 


■^ 


o 




CO 


CO 


CO 


CO 


CO 


O) 


CM 


in 


o 


CO 


in 


O 


(N 


CO 


CN 


CM 


in 


<y> 


CO 


CO 


co 


o> 


CM 


IT) 














OJ 


(N 


CO 


(N 


CM 


CO 


(N 


CM 




















^ 


OO 


m 


CN 


CO 


CM 


CM 
















in 


1/) 
o 

z 






















































































































































o 








































































2 






in 




en 


(O 


o 


h- 






in 


^ 




CO 


o 


CO 


CM 




CM 


a> 


<s 


o 


<j> 


CN 




o 


h~ 


cn 


CO 




o 


CN 


^ 


in 


CO 


cn 


O 


Q. 




£ 

3 

z 


3 


y2. 


(0 

rt 


00 

CO 


o> 


CO 

in 


CD 


r^ 


CM 


cO 


tN 


in 


CO 


T 




in 


cn 


CD 


CM 


r- 


O) 


CN 
CM 


(N 


CO 

CO 


CO 


o> 


O 
CO 


CD 

in 


r-. 


CN 




in 


o> 
cn 


CO 


n 


O 

c 




^ 














?N 
























CM 


o> 


CO 


CM 


CM 
























o 

01 




c 

3 

o 






<n 


a> 


(O 


CO 


in 


r^ 


CO 




CM 


in 


o 


■W 


CO 


in 


o 


CM 


OI 


■V 


in 


■<r 


CN 




CO 


CM 


CD 


CO 


in 


CD 


o 


in 


^ 


(N 


o> 


Q. 






fNJ" 




CO 


rN 


^ 




r~ 




^ 


CD 


CO 


<J> 


in 


in 




n 


(N 


w 


cn 


CM 


CD 




5 


cn 


in 


CD 


CO 




in 




CM 


1- 


(N 


in 


o 




e 
< 




in 


^ 






o 


in 


o 


CO 


CO 


CD 




CO 


CD 


en 


CO 


in 


in 


^ 


cn 


CO 


o> 


CM 


r^ 


CO 


■^ 


CD 


r^ 


■v 


CD 


CO 


cn 


in 


in 


00 


Q. 












fO 


CN 


(N 


(N 


(N 


(N 




*- 


^ 
















in 


TT 


cn 


CM 


CM 


CN 




















"o 


c 












































































re 










































































OJ 


Ol 










































































m 


OJ 

Z 






















































































































































o 




















































































CO 


(N 


o 


CO 


O) 


r~~ 


CO 


CO 


CD 


CO 




<3> 


in 


o> 


in 


^ 


a 


n 


CN 


in 


r^ 


h- 


O 


^ 


CO 


<T> 


CN 


■^ 


CD 


cn 


in 


n 






0) 
XJ 

£ 

3 
Z 




w 




in 


o 




CD 


CD 


n 


O 




in 


CO 


CO 


o 




CO 




in 


CJ> 


CO 


CM 


CO 


O 


CnI 


CO 


in 


cn 


a> 


o 




cn 


rt 






3 


UT^ 


rt 


o 




CD 


(O 


T 


a> 


in 




CM 


o 


n 


(O 


CD 


in 


CM 


V 


C3) 


h- 


CM 


CM 


CO 




CO 




CM 


o 


■V 


CO 


CD 


in 


CM 


flO 






^ 








CN 






























(N 


Oi 


^ 


CM 




CM 






















o 




C 


























CD 


^ 


CD 


CO 


^ 


h* 




' 












1 






CO 


•ff 


CO 


cn 


^ 


1^ 


flD 


u 


re 


£ 




o 


? 




















CO 


o> 


O 


<D 


^ 




c 




















CD 


a> 


o 


<D 


•^ 


f^ 


00 


0J_ 
Xl 




in 


*- 




















CO 


CO 


^ 


CO 


(0 


o 






















CO 


cn 


^ 


cn 


cn 


o 


r^ 


3 




< 




















































































































































C 


re 










































































re 
en 

Q 


c 
01 

o 








































































































"""" 




__ 






































3 


0) 


o 








































































TJ 


OS 




I/I 
C 
3 




M 




















CO 


in 


(O 


in 




CM 


n 




j 








i 








CD 


in 


00 


tn 




CM 


o 


0) 

x: 


fN 


01 

XI 

E 

3 


S 
•^ 


O 
CM 




















CO 




CD 


CM 
CM 


r^ 


CO 

o 


o 


















CO 




CD 

CM 


CM 

Cm 


•^ 


CD 
O 




(/) 




S 
























*" 


*" 






























■^ 


*- 
















z 














































































































































o 










» 


0) 








01 

£ 
o 






^ 


^ 


^ 


o 


O 


O 


o 


8 


§ 


§ 


1 






o 






^ 


^ 


^ 


^ 


^ 


^ 


^ 


o 


§ 


8 


1 




J 






3 

re 
o 


E 

8 








o 

c 




§ 


in 


o 


in 


8 

O 


O 
O 

o 


O 
O 
O 


8 

in 


O 

8 


8 


8 


8. 


V 


u 


o 

c 

Ifl 




§ 


in 


o" 


in' 


o 


o 


O 


in' 


o 
o 


8 

CM 


8 

in 


I 


V 


1 




C 










o" 




CM 


(N 


CO 




in 






W 


*A 


v» 


o 




o 




CM 


CM 


cn 


^ 


in 


1^ 




t/t 


t» 


y* 


O 




</) 






- 


o 


g 


v» 


y* 


VI 


*f 


V* 


vt 


*/* 


V* 


(A 


£ 


£ 


£ 


£ 


o 


g 


M 


*/* 


V* 


M 


bt 


V* 


tA 


V* 


V* 


V 


v 


V 


E 




I/I 








C7I 






oi 


5 


0) 


OJ 


V 


OJ 


V 


O 


■a 


TJ 


T3 


o 


E 


O) 






o 


u 


oi 


oi 


V 


V 




0) 


TJ 


TJ 


T) 


o 




0) 


O 






^ 




in 




T3 


TJ 


T) 


T3 


TJ 


■o 


T3 


■o 


c 


C 


C 


3 


in 


V 


■D 


■D 


■o 


T3 


■D 


■o 




TJ 


C 


C 


C 


5>' 






Ql 












c 


C 


c 


C 


c 


c 


c 


c 


3 


3 


3 


8 

o 




■o 


c 


c 


c 


C 


c 


c 




c 


3 


3 


3 








W 






«■ 


yi 


3 


3 




3 


3 


3 


3 


3 


3 








c 

3 


3 


3 


3 


3 


3 


3 


3 


3 






o 


§ 


» 












E 


3 

-o 
re 
o 

Z 


V 

■o 


o 

o 


o 
o 


8 


8 


8 


g 


g 


g 


g 


g 


g 


01 

n 

M 


OJ 
T) 


g 


g 


g 


g 


g 


g 


g 


g 


g 


g 


8 


re 












3 
1 


c 

3 


8 


o 
o 


o 
in 


O 

o 


O 
if) 


O 
O 


o 


o 


in 


8 


8 


g 


g 


■o" 
re 


C 
3 


g 


O 


in 


o 


in' 


o 


o 


o 


in" 


8 


8 




g 


X 

IS 
















in' 






CN 


(N 


CO 


n 


in 


h~ 




(N 






O 




in 






CM 


(N 


CO 


^ 


in 


f^ 




CN 






c 














«<» 


w 


w 


w 


v> 


V* 


V* 


V* 


yt 


v» 


tA 


M 


M 


M 


Z 


*A 


tA 


S 


w 


V* 


t/» 


M 


yt 


w 


v» 


W 


V» 


1A 


W4 


o 












< 






























































z 


1 



Basic Tables 



53 









c 














m 


in 


CO 


CD 


CD 


to 


CO 


CD 


in 


r- 


r- 


■^ 


o 


s 






(D 


in 


O) 


CD 


<2 


1^ 


CO 


CM 


in 


r:- 


l> 


"5 


'B 










3 




CN 


en 




in 




In 


r- 


o 


Jo 


in 






CO 


f^ 


in 


CM 


in 


r- 




■^ 


CN 




CO 


CO 


in 


h- 


^ 




r- 


in 


CM 


in 


CD 








O 




tfi 


s? 






o 


(D 


o 


^ 


r~^ 


CN 


^ 


tn 


C7) 


in 






CD 


■^ 




(O 


O 


CD 


o 


■^ 


r- 


<6 


■V 


in 


O) 


in 




f^ 


2* 






lA 


E 
< 






(D 


"<r 


■^ 


S 


tn 


in 


in 


in 


CO 


CD 


CO 


in 


■^ 






CO 




^ 


CO 


in 


in 


in 


in 


in 


fO 


CO 


CO 


in 


tT 




CM 




z 


o 


"o 














































































I/I 




^ 




CO 






in 


o 


o> 


,_ 


in 


CD 


CO 


in 


(N 


o> 


o 


^. 


o 




,_ 


CM 


in 


^ 


O) 


y- 


in 


I^ 


O) 


in 


■V 


CJ) 


o 


S 








a 


c 




1^ 


s 


O) 


O) 


V 


o 


o 


o 


CD 


O 


CJ) 


O 


CD 


r^ 


CM 


U) 


CD 




CD 




^ 


o 


o 


o 


CJ) 


O) 


O) 


o 


CD 




CM 


o 








^ 


3 


t- 






o> 




CO 


in 


in 


CO 


^ 


CO 


ih 


in 


rv. 


CM 


CM 


CM 


ci 


O) 




•V 


in 


*Q 


in 


CD 


■^ 


o 


IG 


^ 




i::^ 


£^, 


CM 










£ 


% 




(O 


'tr 


CO 


fO 


in 


•w 


■w 


^ 


CO 


rg 


in 


CM 


CM 


CM 






f^ 




■W 


CD 


in 


^ 






^ 


CM 


in 


CM 


CM 


CM 




CM 








D 








































































s 






z 








































































or 


























































































































































S 














































































u. 






c 






GO 


CO 


(D 


CO 


o> 




o 


O) 


(N 


in 


CO 


^ 


^ 


CO 


■^ 


O) 


f^ 


o 




CM 


in 


o 


o 


O) 


CO 


in 


2 


3 


?. 


in 


*£ 


9 


S 








3 








Jn 


r^ 




T 


CO 




o 


in 


in 


CO 


o 


CM 




O) 


CM 


t^ 


CO 




o 


CD 


o 


in 


o 


r-^ 




(O 


CJ) 


CM 




O) 


CO 


CM 








o 

E 




h^ 




o 


CO 


CO 


<o 


CO 


r^ 


CO 


o 


Ul 


CO 


CD 


CO 


r^ 


C3) 


CO 


r-^ 


CD 




O) 


CO 


^ 




CO 


O 


in 


CO 


CD 


CO 


r- 


CJ) 


CO 


ti 














fO 


S 






CN 


CM 


CN 


(N 


CN 


CM 


CM 


CN 


CO 


CO 






CO 




CM 




CM 


CM 


CM 


CN 


CN 


CM 


CM 


CM 


CO 


CO 










0) 


< 










































































z 


E 
o 
o 

c 






















































__^ 


^^ 




^^ 


__ 


























































































"o 














































































Ift 










CO 


CO 


f^ 


CO 


r* 


CO 


o 


in 


o 


o 


CO 


in 


CO 


(M 


CN 




O 


r^ 


o 


CN 


r-- 


CO 


o 


in 


O 


,- 


•^ 


CO 


CJ) 


CM 








9} 


c 




U> 


a> 


^ 


^ 


s 


CO 


'T 


(N 


O 


(D 


CM 


CD 


in 


CM 


O) 


in 


M 


in 




CD 


o> 


CO 


O 


CM 


CM 


r- 


CM 


CD 


in 


CM 


O) 


in 


o 








J2 

E 

z 


3 




a 




(D 


CO 


CJ) 


CN 


^ 


CO 


en 


O) 


^ 


in 


r^ 


CD 


CO 


(D 






CD 


in 


CJ) 


CO 


■n- 


CO 


CJ) 


CJ) 


'I 


in 


r^ 


CO 


CO 


t6 








2 






CO 








CM 


CN 








CN 












OO 




CM 






CN 


CN 








CM 


















c 






U> 


r^ 


CO 


r^ 


s 


o 


in 


CO 




a> 


r^ 


^ 


o 


V 


CM 


CO 


to 


o 


CD 




in 


CM 


^2 


iO 


a 


ce 


G 


s 


iG 


s 


D! 


CO 


5 








E 
< 




CO 


o 


O 


O) 


a> 


CD 


CO 


CD 


(O 


^ 




CD 






■^ 




CO 


CJ) 


CJ) 




a> 


CD 


CO 


CJ) 


CO 


O) 


CM 


CD 


CM 


•^ 






■s 


K 




to 


d 

CM 


S 


Sf 


s 


s 


s 


g 


g 


CD 
CO 


CD 


s 


S 


5 


CO 
CO 


CM 


O) 


a 


o 

CN 


s 




g 


CM 
CD 


s 


s 


s 




CO 


CD 
CO 


ih 


8 


<N 


a> 


S 




z 


_g 


o 

E 

3 
Z 














































































E 


P 


GO 


s 


s 




s 


in 


CO 




s 


CN 


;! 


s 


§ 


o 

D) 


^ 


K 


s 


s 


s 


1 


s 


CD 


ES 


% 


s 


s 


s 


s 


in 


s 


a 


CO 

in 


S 








3 


o 


O) 


ts 


8 


s 


s 


fi 


8 


s 


CD 
CD 


D> 

in 


O) 


^ 


s 


CM 


S 


o> 


d 


R 


S! 




g 


in 


g 


g 


s 


s 


§ 




s 


CM 


s 


o> 


§ 


£• 












































































? 














































































a: 




















































































< 




£' 


^ 


S 


S 


! 


CN 


in 

CN 


S 


o 


S 


o 


s 


s 


o> 


in 

O) 


■fl" 


n 


^ 


in 


IS 


3 


CO 
O) 


CO 


s 


?; 


g 


s 


CO 


CD 


s 


g 


5! 


■V 


i 










s. 


\o 


(O 


R 


CM 


CN 


a 


CO 


s 


in 

CN 


CN 


CO 


s 


^ 


in 


CO 


■<T 


in 


s 


o 

CO 


CO 


CO 
CM 


s 


s 


s 


s 


CM 


CJ) 


in 

CM 


^ 


m 


CO 


^ 


CM 




1 


i 
























































































































































O 














































































)rt 




s 


O) 


CD 


o 


O) 


C3) 


o 


CD 


O) 


r». 


r- 


(N 


n 


m 


CD 


CO 


f*- 


CO 


N. 


CJ) 


o 


f.^ 


CJ) 


lO 


^ 


O 


O) 


CM 


^ 


o 


D: 


s 


2 








Oi 


£ 


I 


s 


s 


§ 


s 


s 


^ 


CN 


h- 


o 


O) 


CO 


r- 


CO 


CO 


CO 


O) 


CM 


CJ) 


h* 


TT 


CO 


r^ 


in 


o 


•^ 


CJ) 


^ 


K 


T 


CO 


en 








E 


3 


<*> 


CM 


o> 


^ 


CO 


in 


in 


CO 


CN 


CO 


o> 


^ 


r^ 


ih 


■<T 




n 


CO 


CD 


CJ> 


CO 


CD 


in 


CD 


CO 


CO 


O) 


-«■ 


f^ 


in 


■^ 




ai 








? 






































CO 


in 


CM 


































c 






C4 


^^ 


CO 


r- 




CO 


CN 


CD 


CD 


(N 


m 


CO 


CD 


O) 


CO 


P: 


r^ 


CO 


CO 


CM 


CM 


in 




in 


CO 


to 


CO 


cr> 


a 


G 


S 


CO 


t: 








3 
< 




^ 


<^ 


Ifi 


o 


£ 


1^ 


?r 


(N 




in 


o> 


CO 


o 


CM 


CM 


o 


CD 


^ 


O) 




in 


O) 




CO 


CO 


o 


r- 


o 


CO 


o 


r^ 


n 




1 


•1) 




<£. 




■w 


o 


O) 


CO 


CO 


CO 


CD 


in 


in 


■«T 


CO 


T 


■^ 


in 


CM 


' 


CM 


5 


CO 


CM 


CJ) 


CJ) 


CO 


Lf) 


CO 


^ 


CD 


■<r 


■^ 


in 


CM 


CO 




C 


XI 












































































8 


IS 

■D 

0) 




















































































































































z 


-o 

1 


o 


Ifl 




OD 


r^ 


CN 


(N 


CO 


O 


CD 


CO 


K 


<o 


CO 


(N 


h- 


CO 


-T 


O) 


in 


CO 


in 


CO 


CO 


,_ 


Oi 


C' 


CM 


2 


!G 


CO 


r* 


^ 


^ 


CJ) 


^ 




aj 


£ 




lO 


CO 


f^ 


in 


CM 






(O 


CO 


CO 


CM 


a> 


CD 


in 


C^ 




1^ 




CO 




f^ 


o 


CO 


CJ) 




CO 


CM 


CJ) 


CD 


in 


CM 


h- 


K 








E 

3 


i 




tfi 


CO 


h* 


h* 


r». 


b- 


(6 


^ 


tn 


n 


in 


n 


CO 


CO 


■^ 


'" 


s 


o 


•0- 


oi 


CO 


h- 


<b 


••T 


ih 


^ 


in 


CO 


CO 


CO 


'^ 


rt 


c 

a. 






z 


























































































































































c 






h. 


h- 


in 


CO 


CO 


o 




^ 


CO 


f^ 


in 


o 


a> 


CO 


CO 


in 


^ 


CJ) 


^ 


^ 


n 


t: 


<fi 


CM 


s 


^ 


^ 


O) 


CO 


T 


^ 


in 


m 








3 






OD 


CO 


U) 


r- 


o 


o 


O 


o 


CO 


CN 


CO 


CO 


CD 


TT 


CO 


O) 


o 


CM 


CO 


in 


CD 


CO 


CO 


■^ 


O) 


CO 


^ 


(0 


P^ 


^ 


CO 


CJ) 


to 








o 

E 






CD 


o> 


r- 


<0 


CT) 


o> 


o 


rv. 


CO 


CO 


CO 


in 


•W 


^ 


^ 


CM 


CO 


r^ 


in 


O 


O) 


O) 


O 


h- 


CO 


CO 


CO 


in 


■V 


■^ 


T- 


^ 
















































CO 


































u 


< 










































































z 


c 
























































































































































o 














































































in 




o 


in 


^ 


(N 


CD 


^ 


in 


CO 


o 


^ 


in 


r* 


CN 


CD 


CD 


T 


O 


g 


in 


CO 


CO 


O) 


CO 


o 


■5 


SS 


r^ 


S 


CO 


£ 


CO 


TT 


CM 








a) 


£ 




1*- 


t^ 


en 


o 


CN 


■W 




CO 


in 


CJ) 


o 


Oi 


CM 


"C 


CO 


^ 


<J1 


in 


CO 


CM 


o 


a> 


in 


in 


O) 


o 


Oi 


r 


^ 


CO 


^ 


(J> 








E 

3 


3 


5 




CO 


CD 


<D 


CD 


(O 


CO 


h- 


in 


in 


in 


CO 


^ 


CO 


CM 


*~ 


■^ 


CM 
CM 


co 


CM 


CO 


r^ 


CD 


•^ 


in 


in 


in 


cc 


^ 


CO 


CM 




CO 








z 












































































0) 




















































































































^ 
































J 












1 










E 
o 




















- 


o 


o 

o 


g 






ID 




















^ 






o 




_ 






















g 










g 








o 


o" 
















o 


C3 


o 


o 


o 












B 


















o 














o" 
o 


8" 


o 






U 










o 


O 


o 


o 


o 












o 






o 










c 




O 


o 


o 


o 


o 


o 


o 


o 


o 


o 


0) 


^ 


c 




o 


o 


o 


o 


O 


o 


o 


o 


o 


c 


o 


0] 








O) 














O 


in 


o" 


in 


o" 


o' 


o 


in 


o 


CM 


in 




J 


iS 




in* 


o' 


in 


o 


o" 


o 


in 


c 




in 




^ 


(fl 
















o 




o 




CN 


<N 


CO 


■V 


in 


r^ 




V* 


t» 


(A 


o 




o 




CM 


CM 


CO 


T 


in 


1^ 




V 


trt 


(A 


o 


c 






QJ 














</> 


V* 


t/» 


V* 


tA 


tA 


V* 


*A 








£ 






tA 


tA 


(A 


tA 


tA 


«A 


<A 


w 








E 


















(/» 


















o 


« 


0) 


























01 


4 


0) 




3 






W 










O) 






0) 


v 


v 


a> 


£ 


S 


0) 


U 


-o 


-D 


■o 


o 


c 


O) 






0) 


CU 





D 


.a 




HI 


a 


•o 


TJ 


T) 


< 


2 






3 








< 


■ « 


in' 


a> 


■a 


-o 


-a 


■o 


TS 


TJ 


TJ 


T3 


c 




c 




■s 


in 

tA 


0) 


■o 


TJ 


TJ 


TJ 


T3 




T) 


t: 


c 


c 


C 








f 








^ 


"a 


c 


c 


c 


c 


C 


c 


C 


C 


3 


3 


3 




; 


TJ 


c 


C 






C 




C 


c 






3 


o 














c 


c 


3 


3 


3 


3 


3 


3 


3 


3 


o 


o 


o 


s 




c 

3 


3 


3 


3 


3 


3 


3 


3 


- 






Q 


a 
a 


^ 














3 


d> 


3 








o 




o 


o 


O 


o 


o 


o 


£ 


V 




o 


O 


o 


o 


o 












A 






o 








■o 










o 




o 


o 


o 


o 


o_ 


o 


o 


n 


.2. 


■a 






o 


O 


o 


o 


o 














CQ 






111 








: 


"2 


e: 










o 




o 


o 


o 


8 






o 


"6" 

OJ 








o 


o 


o 


o 


o 






c 


c 


o 




X 














* 


3 




o 


in 


o 


in 


o" 


o 


o 


in" 


o_ 


3 




o 


in 


o" 


in" 


o 


o 


o 


ir 


c 


c 


o 






ui 










o 




in 






CN 


CN 


CO 


^ 


in 


r- 










o 




iri 






eg 


CM 


CO 


■^ 


in 


r- 




c\ 


in 




c 














Z 


<A 


(A 


«9 


tA 


(A 


Vt 


if* 


*/* 


V* 


tA 


*A 


*A 


» 


tA 


2 


(A 


tA 


(A 


tA 


tA 


tA 


tA 


*A 


tA 


ti^ 


tfl 


Ifi 


(A 


tfi 


o 














< 
































f 
































z 


1 



2 iS 



54 



Individual Returns 1992 



























































































(O ■^ 




■^ 


a> 


CO 


■V 




o 




CO 




f^ 


CO 


CO 


in 


o r^ 






S 


CO 


O 


CO 


■V 


8 


■V 


CO 


CN 




S 


a> CN 1 






E 
< 






V o 


ID 


(O 


CN 


in 




CO 


f. 


OJ 


•T 


as 


O) 


o 


CO 


OJ 


W T- 




r^ 


CD 


(N 


CO 




o> 


(N 


CN 


CO 


CN lA 1 








2- 


oi <- 


r- 


^ 




o> 




CO 


o> 


o 


o 


o 


CN 


^ 


o 


^ 


« CN 




CO 


CN 


(J> 


<o 


CO 




O 






CO 


in 




^ 


A 




o 








CM 


to 


h- 


a> 


C7> 


O) 


m 


in 


CD 


CD 


CO 


■^ 


CO 










O) 


ai 


a> 


O) 


CO 


CO 


CO 


t^ 


(O 


■W 


CO 












"o 














































































1/) 




(T) a> 


o 


T 


CN 


CO 


Ol 


T 




CO 


o> 


in 


O 


■T 


^ 


<o 


o <- 




in 


CO 


CO 


CO 


CD 


OO 




CO 


^ 


^ 


CO 


(D 


cn a* 






^ 


c 




■V o 






en 


1 


O) 


r^ 




o 




fN 


r* 


to 


in 


^ 


CN in 




h- 


^ 


in 


CD 


h- 


IT 




■v 


■» 


r^ 


en 


in 


■V ^ 






e 


3 


TO 


(d o> 


r^ 


CO 


o 


o 


(N 


CD 


CD 


in 


CO 


h- 


CO 


<o 


■v 


CO 


o» -v 




o 


o 


o 




CD 


CD 


in 


'* 


K 


s 


CD 


-* 


CO C4 


ts 




£ 






CO 


in 


in 


CD 


h- 


(D 


CD 


■^s- 


CD 


f^ 


cn 


CO 








*- CN 




r». 


CD 




CO 


CD 


'T 


CD 




CO 








fO 


3 




D 








































































t 




z 








































































C 

m 






















































































































































% 












































































Ul 




c 






T 


O) 


CO 


(D 


m 


■V 


8 


CO 


^ 


in 


^ 


(N 


in 


(O 


^ 


o 




CO 


r- 


CO 


O) 


at 


r- 


CN 


CO 


O 


J^ 


^ 


o 


r^ 


fN 


fM r* 


LU 




o 

E 




fN 


4 CO 


CD 




in 


CO 


CJ) 


in 


f~^ 


1^ 


CO 




CO 


■^ 


T 


« O 


at 






CO 


•V 


CO 


in 




OO 


o 


fN 


CO 


■^ 


-T at 








CO 


« CO 


o 


CM 




r^ 


O 






o 


CM 


^ 


o 


r- 


CD 


■^ 


« o 


CD 


CD 


r- 


CO 


o 


CN 






fN 


m 


O 




CD 


rt OD 












IN 


CO 


CN 


CO 


(N 


■^ 


■V 


CO 


n 


(N 


CO 


CN 










CN 


CO 


CN 


CO 


CN 


■V 


^ 


CO 


*«■ 


fN 


CO 


CM 












E 
o 


< 






























































































































































































































0) 


"o 


£ 




u> in 


CM 




CO 




CO 






CD 


r^ 


■V 


CO 


o 


CN 


CO 


00 in 


in 


O) 


O 


o 


r^ 


o 


^ 


s 


CD 


<o 


a 


CN 


CO 


(O » 






E 

3 

z 




r- CO 


O) 


o 


in 


o 


■^ 


in 


CO 




in 


CO 


CN 




in 


CO 




•V 




•» 


^ 




^ 


CO 


00 


CD 


en 




in 


CD O 






2 


CO 


in i-~ 


■^ 


o 


in 




CD 


in 


<N 


CO 


CO 


a> 


o 


<D 


CO 


OJ 


«> CD 


CO 


(O 


<o 


CO 


f^ 


CO 


CN 


CO 


CO 


ej> 


o 


CO 


CD 


(N W 






0) 






r-j 


(N 


CN 


(N 


CN 


rsi 


CO 


(N 


rsi 
















TT 


CO 


CN 


to 


CN 


CN 


CO 


fN 


fM 




















c 

3 






00 fO 


•V 


O) 


CO 


in 


in 


r- 


TT 


o> 


o 




CD 


CO 


(N 


CN 


^ 


CO 


CO 


CO 


CO 


GO 


CO 




O 




CO 


CO 


o 


in 


^ 


CO «fi 








o 


(O -^ 


CO 


•a- 


in 


f^ 




in 


CO 


CO 


o 


in 




CO 


r^ 


(N 


CO O) 


•^ 


O) 


CO 


r^ 


in 




CO 


r* 


CN 


at 


-T 


in 


OO 


OJ -* 






E 
< 




ro 






<3) 


o 




(D 


CD 


O) 


CN 


CO 


O) 


o 


<o 


■V 


co 




oi r- 


CD 


■^ 


^ 


^ 


o 


CN 


^ 


^ 


CJ> 


o 


CO 


•* 


eo 


-- oi 




1 












(N 






























CO 


CO 


CM 




(N 


<N 




















c 


z 










































































O 




o 








































































m 




u 






to CO 


CO 


in 


CO 


o> 


^ 


CO 


O 


o 


CO 




o 


CO 


tN 


CO 




CD 


CO 




CD 


CD 


<N 


CN 


o 




CO 


CD 


fN 




CO 


CO o 1 




£ 


Oi" 


tn 




'J 


CO 


■^ 


in 


tN 


in 


r^ 


CN 


o> 


CD 


CO 


CO 


o 


in 


m o 


CO 


O) 


OO 


CD 


CO 


(N 


o 


CO 


o 


CD 


CO 


eo 


o 


to ^ 1 


1 
5 




E 

3 






(N* CD 


T 


in 


CO 


CN 


CO 


CO 


O) 


O 


<D 


CO 


^ 


CO 


CO 




C^i CN 


o> 


CO 


CO 


in 


Tj- 


■<T 


o 


o 


r- 


CO 


^ 


CO 


CO 




tf) 




£ 






































CN 


in 


CN 






























z 








































































c 






















































































































































a. 




^ 








































































x: 




i 








o 


CO 


CN 




CD 


CN 


-V 


"^ 


CD 


■<T 


O) 


CD 




CO 


CO 


e^^ o 


CD 


o> 


(N 


CN 


m 


(O 


CO 


CD 


■^ 


CN 


CD 


h- 


CO 


<D n 


H? 






CO 


^ 


■^ 


r^ 


p^ 


o> 


CD 


-» 


in 


o 


OO 


r- 


CD 


O) 




o> 


r-. 


CM in 


r^ 


CM 


CO 


^ 


CD 


O) 


fM 


o 


r^ 


f^ 


o> 




d) 


r^ CD 


5 




E 
< 




r- 




r- 


o 


(O 


^ 


CN 


^ 


OJ 


o 


cn 


CD 


f-~ 


CO 


CO 


CN 


o 




r^ 


CO 


(7) 


CO 


vn 


CO 


CN 


o 


O 


CD 


r^ 


CO 


CO 


CN 


o r>^ 


c 












CN 
































CM 






























■c 


a> 








































































(J 


E 
o 
































































































































































































































ii> 












































































z 


o 














































































£ 




r- 


\r> 


CO 


r^ 


O) 


TT 


(O 


o 


TT 


o 


CD 


in 




OO 


O) 


o 


r- in 


CO 


to 


(N 


in 


r- 


CO 


■^ 


CO 




CO 


CN 


CO 


at 


o <n 






n 
E 

3 


FT 


OD 


r~- 


<n 


CD 






TJ 


<o 


CO 


^ 


CN 


(O 


in 


fN 


OO 


O) 


a* r^ 


o> 




CD 


at 


CO 


to 


^ 


in 


CO 


CO 


in 


CN 


CO 


at w 






3 


C:. 




CO 


o 


O 


o 


o 


o 


o> 


r- 


•^ 


tn 


CO 


CO 


CN 


■^ 


o 




in 

(N 


CM 
CN 


■V 


CN 


;: 


^ 


en 


r^ 


•^ 


in 


CO 


CO 


CN 


'- 


O iO 






z 












































































c 

3 

o 






tn 


CO 


CN 


in 






CJ> 


o 


(N 






^ 


in 


^ 


O) 


o 


O r~ 


CJl 


CD 


O 


CO 


1^ 


C3> 


CO 






CD 


CO 


•<T 


CO 


8 S 








5" 


h- 


en 


CN 


CD 




CO 




(N 


in 


O) 


CO 






CO 


CO 


o 


O CO 


^ 


CO 


f^ 


en 


o 


in 


CO 




CD 






TT 


c» 






E 




r;^ 




^ 


O 


CJ> 


CO 


OO 


CO 


CO 


in 


in 


■<T 


(O 


in 


CO 


CO 


CO 


(N -e 


CO 


1^ 


CN 


at 


O) 


CO 


in 


CD 




CD 


in 


CD 


CD 


CO rt 




>n 


< 










































T 




" 
















































































































































































2 


o 














































































(fl 




3 


o 


m 




CN 


in 


CO 


at 




r^ 


o 




r- 


O) 


o 


CO 


eo ^ 


a> 


^ 


CN 


r- 


CO 


CO 


CD 


CO 


CO 


fN 


^» 


o 




CO N 1 






4) 

E 

3 




in 


CO 


CO 


in 


CO 






CO 


r^ 


<o 


(N 


at 




CD 






00 (N 




CM 


O) 


o 


CD 


O) 




■V 


CM 


01 










t^ 1 


o 




3 

£ 


^ 




in 


CO 


'^ 


■^ 


■^ 


r^ 


CO 


^ 


m 


^ 


in 


^ 


^ 


T 


CN 


♦^ in 

CO 


CO 


■V 


o> 


CD 


r- 


<D 


■* 


tn 


■v 


ih 


•V 


■V 


■V 


CN (0 1 


C 




z 


















































































































































^ 
























































































































































1 




c 






in 


(N 


o> 


•V 


r- 


CO 


CN 


CD 


o> 


00 


r* 


(N 


CD 


o 






00 CO 


CO 


•V 


a> 


00 


o 


CD 


1^ 


CO 


CO 








CO 


r- 


CD 




E 
< 




^ 


r- 


CO 


CO 


O) 


O) 


CN 


CO 




(N 


in 


o 


r* 


CN 


r- 


■^ 


CO 


OD Oi 


^ 


CN 


CO 


CO 


C3> 


•V 


eo 


CD 




CO 


CO 


1^ 


^ 


« -^ 1 


1— 


8 

c 




r^ 




CO 


o> 


CO 


CO 


CO 


CO 


O) 


r- 


f- 


CO 


f^ 


in 


■^ 


n 






f^ 


fi 


(O 


CO 


CO 


CO 


at 


f»^ 


^- 


CO 




in 


■^ 


^ 




V 












































































z 


o 














































































I/) 

£ 




in 


<o 


CD 


CN 




r- 


CD 


in 


in 


CN 


(N 


s 


(N 


CO 


T 




m 




r- 


CO 


CD 


at 


at 


s 


o 


CD 


fN 


o 


^ 


CO 


■^ 




n 






£ 

3 


CO 


IT 


r^ 


CD 


in 


in 


O) 


CO 


r^ 


o 


in 


CD 


OO 




in 


(N 


t^ 


in 


■^ 




o 


•V 


^ 




in 


CO 


■V 


CO 




in 


(N 


w 






3 

£ 


t 




r^ 


'^ 


in 


m 


in 


CO 


CD 


in 


m 


■V 


CD 


CO 


CO 


CN 


"" 




CN 


CO 


^ 


r^ 


CO 


CO 


CO 


in 


in 


■^ 


CD 


CO 


eo 


CM 




eri 






z 
























































































































































73 










0) 

E 




















Q 


8 


8 


g 






0) 

E 




















^ 


g 


g 


§ 




_ 






tt) 


0) 








o 






















o 


o 








8 






O 






g 






g 












i 






E 

8 








o 




































8 












g" 


g" 








U1 

3 








E 




s 


o 


o 


o 


o 


o 


o 


O 


o 


o 


£ 


] 


c 




g 


o 


o 


o 


o 


o 


o 


o" 


O 


a 
















in 


o 


in 


o 


o 


o 


in 


o 








i 

5i 




in 


o 


in 


o 


o 


o 


in" 


o 








E 




c 












o 




CN 


(N 


CO 


TT 


in 


f^ 




tA 


*rt 


vt 


o 




o 




CN 


CN 


CO 


■V 


in 






tA 


w 


*rt 




















y* 


w» 


V* 


trt 


*/* 


*/* 


tA 


M 








E 
o 






** 


v* 


w 


w 


t» 


*» 


V* 


w 








o 




O 


'£ 






: 


C7> 


§ 


V* 


« 


OJ 


V 


Si 


4) 


0) 


£ 


o 




5 


5 

"O 


c 


g 


*/* 


S> 


u 


o 


v 


V 


« 


V 


4) 


T3 


TJ 


V 
T) 






«) 


2 






e 


T) 


lO 


V 


"D 


TJ 


TJ 


■o 


T3 


■o 


■o 


t) 




c 


c 


t 


■o 


in 


o 


TJ 


■o 


T) 


TJ 


TJ 


TJ 


TJ 


T) 


C 


C 


C 




N 


D) 








9f 


V* 


T) 


C 


C 


C 


c 


C 


c 


c 


C 


3 


D 


3 




3 


T) 


C 


c 


C 


c 


C 


C 


C 


C 


3 


3 


3 






(0 






tfi 




C 
3 

o 


3 


3 


3 


3 


3 


3 


3 


3 


o 




o 


o 


1 


c 

3 
O 


3 


3 


3 


3 


3 


3 


3 


3 










• 












c 


3_ 




§ 


g 


g 


g 


g 


g 


g 


g 


8 


g 


8 


! 

II 


3_ 


TJ 


8 


8 


8 


8 


8 


8 


8 


8 


g 


g 


g 


o 
















i 


C 
3 


o 
o 


O 


in" 


O 


in' 


O 


o 


O 


in 


8 


8 




8 


TJ 


C 
3 


o 
o 


O 

o 


O 

in 


O 
O 


O 

in 


O 


O 
O 


O 
O 


O 

in 


8 


g 


g 


8 


X 
















in 






(N 


CM 


CO 


TT 


in 


r~* 




CN 






5 




in 






CN 


CN 


CO 


■V 


in 


























V» 


M 


v» 


M 


M 


4A 


M 


W 


«<» 


w» 


v» 


V» 


*^ 


v» 


2 


4rt 


«A 


*A 


M 


tA 


M 


M 


•>* 


M 


*A 


vt 


tA 


M 


«rt 














5 
































1- 
































Z 


1 



o 3 



Basic Tables 



55 





















































































c 






ai 


TT 


in 


in 


in 


o 


o> 


CO 


CO 


^ 


CO 


r^ 


CM 




'J 


CO 


s 




in 


CO 




CM 


in 


in 


O) 


T 


•<r 


CM 


■<T 


in 


o 


^ 


o 






3 




to 


V 


(N 


OJ 


o 




C7> 


CJ 


H) 






-* 




CO 


in 


CD 


o 




CO 


o 


CO 


CM 


o 


in 


f^ 


in 


CO 


O) 


CO 


in 


CO 


o 


in 




c 


o 

E 




2. 


n 


^ 


^ 


CO 


CO 


C3) 


in 




CO 


^ 


O) 


f>j 


<D 


n 


o> 


o> 


r«- 




o 


CO 


»^ 


in 


CD 


r- 


CO 


in 


O) 


CO 


CD 


■^ 


C3) 


en 


(b 


T) 


o 












CM 


r^ 


CM 


T 


CO 


CO 


(N 




CN 














1^ 


in 


CO 


CO 


T 


co 


CO 


CN 




CM 












01 


Ifl 


< 








































































4) 

C 
























^■^ 


^■^ 


^■^ 






^■^ 














^■^ 


^■^ 




















"~~~ 


















~~" 


^_ 


























































O) 


01 










































































IB 


E 


"3 








































































5 


8 








s 


to 


CO 


CD 


r~ 


in 


in 


O) 


CO 


CO 


CD 


a> 


in 


in 


fN 


in 


■V 




CD 


CN 


o 


CO 


o 


CO 




in 


o 


in 


OJ 


O) 


CO 


CD 


n 


LL 


c 


S 


c 




to 


OD 


r^ 


CD 


(N 


O) 


o 


(D 


'^ 


o> 




CO 


r- 


h- 


CD 


N 




in 


CD 


CN 


CO 


CN 


CN 


CO 


o 


T 




•V 


r^ 


CO 


CD 


m 




E 

3 

z 


3 


O) 


u> 


(O 


(N 


^ 


o> 


in 






CO 


tT 


b 


CN 


r^ 


cr 


CO 


CD 


O 




h- 


O 


n 


o 


CD 


in 


CD 


in 




CO 


r^ 


CO 


CO 


00 


h- 






o 










OJ 


(N 


CO 


T 


CO 


CO 


CN 


OJ 


CN 














r- 


in 


■^ 


■* 


•T 


CO 


CO 


CN 


CM 


CM 














<1> 


c 






(» 


OO 


a> 


(N 


in 


o 


t~- 


in 


CN 




CN 


to 




^ 


CN 


o 


o 


in 


1 


o 


CM 


CO 


in 


o 


■^ 


CO 


CO 


CO 


CO 


■^ 


CO 




<T> 




1 




^ 


ff> 


(N 


en 




CO 


CO 


co 




in 


o> 


CN 


a> 


S 


•V 


in 


CO 


o 


in 




■V 




CM 




CO 


in 


O) 


CM 


a> 


CD 


^ 


in 


^ 


r- 






2. 




in 


o 


fN 


CO 


o 






^ 


■V 


■V 


CD 


V 


^ 


■v 


CN 


<M 


CD 




CD 








r*- 


■^ 


■T 


■H' 


CD 


«» 


«» 


■^ 


CN 


1^ 




c 

i 








(D 


in 


CO 


CO 


CO 
























in 




n 


n 


CO 
























Jfi 


■5* 


'o 


in 




04 


f-~ 


Ol 


CO 


CO 


^ 




en 


o 


Oi 


O) 


h- 


C7> 


CD 


in 


in 


CO 


CO 




r^ 




CM 


■q- 


CO 


CO 


o 


o 


CO 


O 


i^ 


CD 


in 


« 


1 


0) 

E 

3 

z 


c 


St" 


r* 


o 

CO 


to 
en 


o 






« 


in 


CO 
CO 


CO 


CD 
CO 


CD 


^ 


CO 


o> 

CO 


o 

CN 


f^ 


t^ 




CO 


m 


in 


en 


in 


CO 
CO 




CO 


CD 


CM 


CO 


en 

CO 


o 

CN 


CO 




c 


"5 






^n 


Tf 


CO 


CO 


CM 
























in 




■^ 


CO 


oj 




































































































3 

S 






















































































































































CO 




^ 












































































c 






u> 


r^ 


■«T 




CO 


CO 




(O 


CO 


in 


CO 


CO 




•<|- 


CN 


s 


CM 


r- 


CM 




O) 


CO 


f~* 


n 




1^ 


^ 


OO 


CO 


^ 


CO 




3 






< 




<N 


■V 


h- 


in 


^ 


in 


CN 


in 


r* 


■<T 


o 


CN 


Oi 


<o 


■V 


in 


<D 


■V 


CD 


CO 


CN 


in 


CD 


CO 


in 


CD 


CN 


Ol 


CO 


^ 


in 


CO 


,1 






2. 


'" 


(O 


CO 


^ 


•^ 


i/i 


in 


in 


TJ- 


in 


Tf 


CO 


■V 


■<J- 


-»■ 


CN 




s 


CN 


r* 


in 


in 


in 


in 


^ 


in 


■<r 


CD 


^ 


^ 


•w 


CN 


CO 




is 












































































o 












































































K 


"5 














































































I/) 




o 


CO 


CO 


CD 


CO 


CO 


(O 


o 


o 


en 


O) 


t^ 


O) 


CD 


in 


in 


ID 


in 


O) 


CO 


in 


8 


^ 


a> 


CO 


o 


o 


CO 


o 


r-- 


<D 


in 


(O 






5 

E 

3 






<r 


o 


CD 


o 


o 


r- 


o 




CO 


CO 


CD 






O) 


O) 


o 


^ 




in 


CO 


1^ 


o 




CO 


■^ 






(N 


o> 


o> 


c 








3 


2, 


'" 


CO 


in 


T 


TT 


T 


^ 


in 


CO 


^ 


CO 


(D 


■^ 


CO 


CO 


(N 




g 


s 


CD 


■V 


in 


in 


ID 


CO 


^ 


CO 


CO 


^ 


CO 


CO 


CN 


CO 






Z 












































































c 






CO 


tT 


in 


<J> 


CO 


§ 


in 




a> 


CM 


8 


CO 


CO 


R 


CO 


CN 


n 




en 


r^ 


CD 


f; 


CO 


in 


CO 


CM 


3 


CO 


CO 


■^ 


CO 




u> 






1 




o 




(D 


t 


^ 


O) 


CD 


5 


o 




r- 


C>l 


CO 




■* 




CD 


1^ 




CO 


o 


o 




r^ 


CN 


CN 


CO 




•n 


c 


c: 




o>. 


CM 


o> 


o 


in 


in 


CD 


CD 


K 


CD 


r^ 


CD 


CO 


^ 


a 


s 


CO 


<M 




s 


CO 


r^ 


r»- 


CD 


CO 


CO 


1^ 


CO 


co 


T 


a 


s 


CD 


^ 


<D 


o 


< 








































































E 
1" 


I/) 

c 


















































































































































E 

0) 


a 


"K 








































































c 
D 


o 


O 


kA 


ST 


m 

IT 


■V 


$ 


a 


s 


eo 


& 


8 




^ 


CO 


?^ 


s 


s 


s 


s 


f: 


1 


s 


s 


s 


8 


g 


s 


in 


in 


3 


r^ 


S 


g 


s 


3 


o 






E 

3 




§ 




K 


CO 


■^ 


^ 


■^ 


V 


in 


Tf 


in 


•fl- 


0> 




CD 




CO 






cvi 


<o 


in 


in 


in 


CD 


■«T 


in 


^ 


Ol 




CD 




CO 


CO 






0) 




























*" 




(N 








in 




















■^ 




CN 










z 












































































g 




1 


•0 


o> 


h- 

^ 


s 


S; 


8 


s 


T 


s 


r^ 


R 


s 


8 


3 


n 


s 


a 


R 


s 


s 


s 


s 




S 


5 


a 


S 




R 


S 


s 


s 


!S 






E 

< 




rt 


If) 


CO 


in 


O 


CO 


CO 


<b 


(N 


N 


CO 


CO 


<N 


00 


^ 


CO 


n 


t-^ 


(0 


r*. 


a> 


a 


(0 


(b 


T- 


oi 


CO 


CO 


CN 


CO 


^ 


CO 


n 




1 








































CO 


r» 


CO 




























1 


■B 












































































1 

E 

3 
Z 


E 


fC 


in 


K 


!o 


2 


$ 


R 


s 


!o 


s 


& 


CM 


5 


a 


K 


3 


^ 


m 


s? 


s 


8 


R 


8 


s 


S 


s 


s 




s 


a 


CN 


s 




iSi 






B 


s 


(N 


ift 


N 




b 


rsl 




CO 


O) 


o 


0> 


n 


o 


CO 


^. 


(O 


p 


r> 


s 


?! 


V 


CO 




(O 


0} 


b 


o> 


^ 


b 


CO 


K 


CO 


in 






t 










'" 






*" 






















CM 


^ 


^ 


*" 


^ 




^ 




*" 


^ 










n 




















































































































































u. 
















































































1 




1 


9 


S 


5 


8 


s 


8 


^ 


a 


n 


n 


5 


^ 


s 


s 


s 


s 


S; 


s 


s 


!» 


5 


3 


3 


ss 


s 


N 


5 


5 


s 


8 


8 


s 


S 








■V 


ri 


R 


8 


od 


Si 


s 


(b 


(b 


^ 


m 


CO 


^ 


CO 


CD 


■V 


^ 


s 


s 


§ 


S 


S 


a 


0) 


« 


V 


\f) 


CD 


^ 


CO 


CD 


^ 


6 




i 


* 










































































8 

c 












































































i 












































































Z 


■B 












































































1 


E 


K" 


s 


5 


S 


Ri 


5 


SI 


o 


s 


s 


« 


s 


CD 


s 


g 


R 


s 


S 


s 


s 


s 


8 


CN 


^ 


s 


i; 




8 


!£ 


s 


5 


h^ 


8 


s 






E 

3 

z 


3 


CO, 


w 


(N 


in 


(N 


CN 


^ 


n 


CO 


b 






CO 


CN 


r* 




in 


n 


in 


^ 


r^ 


CO 


h- 


in 


■^ 


o 






CO 


CN 


oi 




in 


1^ 






% 






































in 


CO 


CN 


































































d 










































1 










0) 

E 




















o 


8 


s 


8 






E 




















Q 


g 


g 


s 




_ 














o 






O 


o 


§ 


b 


o 


o 


o 


o 


O 


o 


O 






o 


































£ 
o 








o 




O 


O 


o 


o 


o 


o 


o 


o 




§ 


o 






o 






















b 
o 

CN 


8 










3_ 












O 
O 


O 

in 


o 
o 


o 
in 


o 
b 


o 
b 


o 

b 


o 

in 


§ 


o 


0) 


1 


a 




s 


in 


b 


in" 


b" 


b" 


b 


in" 


a 

a 


°- 


« 


*'. 




"o" 












O 




(N 


CN 


CO 




in 






V* 


M 


V* 


o 


< 




C3 




CN 


CM 


CO 


■<)■ 


in 


r- 




«A 


*A 


w 


C 






nj 












o 








V* 


w» 


t« 




tA 


tA 








6 




o 


o 




V* 


*/* 


m 


tA 


trt 


y* 


w 


w 








£ 














5 


2 


o 




















OJ 


q 


0> 






§ 


M 


















^ 


V 


W 




3 




O 








en 


o 




o 


<U 


u 


QJ 


S 


d) 


t 


0) 


T3 


■D 


■a 


o 


c 


at 




<D 


V 


0) 





a> 


4) 


a> 


a 


T3 


■o 


■o 








0) 








i 




in 


1) 


•a 


T3 


T3 


T3 


T3 


■a 


TJ 


■o 


C 


c 


c 






in 




T> 


T3 


T3 


T3 


-a 


■o 


TJ 


•o 


C 


c 


c 






fM 












T> 


c 




c 


C 


C 


c 


c: 


c 




3 








« 




C 


C 


C 


C 


c 


c 


c 


c 


3 


3 


3 








(/) 


O) 






V 

c 


C 
3 


o 


O 


3 
O 


3 
O 


3 
O 


o 






§ 


o 


o 
o 


s 




3 


3 


3 


3 


3 


3 


3 


3 

o 


3 

o 






o 
o 




0) 
















■a 




o 


O 


o 


o 


o 


o 






o 


b 


i 

K 

i 




■a 


§ 














o 


a 






o 


a 


n 












1 


T3 

to 


c 

3 


o 


o 
o" 


O 

in 


o 
o 


o 
in 


o 
b 


o 
o 


b 


iri 


8 






s 


¥ 


c 

3 


b 


in 


<D 


in 


b 


b 


o 
b 


e^ 
in 


1 


g 


g 


g 


X 












L. 


O 




in 






(N 


CN 


CO 


■-T 


in 


r^ 










o 




iri 






CM 


CN 


CO 


^ 


in 


1^ 










c 














Z 


*A 


*A 


w» 


tA 


V* 


V* 


*» 


v» 


«« 


w» 


» 


w 


w» 


(A 


Z 


vt 


V* 


V* 


*/* 


tA 


M 


*rt 


*» 


V* 


« 


t» 


*/* 


M 


M 


o 












< 
































t- 
































2 


1 



56 



Individual Returns 1992 



a 

3 
_C 
'■^ 

c 
o 

0) 

E 
o 
u 

c 

(A 
(A 
O 

L. 

o 

■o 
in 

D 
< 



0) 
N 

M 

i/T 

E 



X 

«i 

H 

■O 
C 

re 

;2 

c 

0) 

E 
«! 

3 

'5' 

< 

E 
o 

u 

c 



I/) 

V 

u 

3 

o 

V) 

M 

E 

3 
01 



c 
o 



'^ E 



> S 

•5 I 



c 


o 


0) 


ai 


u 


F 


it 


3 


0) 




o 


£ 


u 


s 






> 


s 


o 


> 


^ 


o 


▼" 








(0 


9 





1 

1 

< 


c 

g 

£ 
< 




1 


a 


tN 


s 


s 


s 


CO 


CO 


h- 


(N 


s 


8 


S 


in 


O 


(n 


■w 


s 


o 


CO 

in 


to 


S 


f: 


s 


8 


to 


(O 


S 


a 


in 


i 


to 


■V 


S. 






n 


o> 


O) 


(N 


o 


•* 








OO 


CO 




CD 


CD 


(D 


■V 


« 




CO 


s 


h- 


h- 




CN 


K 


CD 


OO 




CD 


<0 


<o 


^ 














■V 


(N 


CM 


























^ 


o> 


fN 






























o 












































































£ 


c 


P 


^ 


s 


C7) 


in 


in 


o 


ft 


s 


8 


(0 

in 


CO 




a 


S 


K 


2 


g 


§ 


s 


C: 


Oi 


P: 


(O 


^ 


S 


S 


a 


s 


a 


s 


h. 


ts 


s 




o 


3 


o 


CN 


CO 


V 


T- 


r- 


n 


T- 


o 


(O 


r«- 


CD 


o 


CD 


U^ 


m 


CO 


rt 


CD 


CD 


S 


to 


in 


^ 


^ 


IV 


h- 


CD 


o 


to 


in 


m 


CO 


d 




z 








m 


(N 




























n 


(J) 


CN 




























3 

z 


















































































































































1 

at 


1 


3 






9) 


(N 


O) 


n 


o 


^ 


CO 


O) 


o 


n 






in 




^ 


CJ) 


5 


CO 


CO 


CO 


CO 


to 


^ 


to 


O 


fv 


(N 


fN 


in 




m 


o> 






o 


CO 




o> 


00 


<N 


<D 


CO 


(D 


CD 


O 


o> 


to 


(J) 


in 


(N 


o 


CJ) 


CJ) 




to 




■V 


r>- 


tJi 


o 


CJ) 


to 


O) 


in 


CJ 


o 


rt 


4) 


i 

< 




CM 


<X) 


f^ 


CO 


O 


CO 


f^ 


f^ 


in 


f^ 


CO 


<j> 


in 


in 


in 


CO 


(N 


in 




CJ) 




tj) 




r«» 


in 


r^ 


to 


o> 


in 


in 


m 


to 


ot 


£ 


E 




'"' 




(N 


•" 


*" 




























in 


CO 




*" 


























1n 

3 


1 










































































(0 


< 

cc 


















































































































































o 


^ 


o 








































































D 


ffl 




C 

2 




O 


■^ 


in 


in 


(N 


■^ 


o 


(3) 


(O 


CO 


O 


r^ 


CO 


TT 




to 


CD 


•V 


CO 


o 


o 


CO 


CD 


S 


in 


in 


fN 


CO 


CO 


^ 


h- 


CD 


CB 


s 


£ 


E 

3 


in 
o 


<0 


in 


CO 


(N 


O 


CO 


o 




in 


in 

CO 


OO 
CD 


o 

CJ) 


CO 

in 


in 


in 


o 
to 




CO 


CN 
CN 


o 


CD 


O 


IT 


in 

CO 


CO 

CD 


o 
tJ 


OO 

in 


in lO 


o 

to 


o 

ai 


CL 


V 


— 




































in 


to 


*- 


■- 






























z 












































































£ 
< 




O 


o 




■^ 


O 




to 


o> 


in 


CO 


O) 


(N 


O) 


o 


(N 


^ 


O) 


Oi 


CD 


s 


•«■ 


CT) O) 






h- 


(N 


to o> 


O (O 


in 


Hi 






1 

o 


rt 


»n 


fN 


(O 


<£> 


m 


■^ 


<J> 




at 


CO 


CO 


CO 


(N 


O 


CD 


P 


t-~ 


O 




CO in 




fN O) 


n 


CO CO 


M o 


to 


■^ 








CO 


r^ 


in 


in 


in 


in 


■V 


^ 




T 


in 


<o 


to 


■<T 


CM 




<D 


to 


CT 


CD 


to «n 


in 


■^ 


^ 


^ 


IT 


to 


to V 


fM 


rt 












































CN 










































































































o 












































































i 




s 


00 


^ 


(O 




O) 


in 


CO 


o 


CO 


to 


f>J 


f^ 


to 




CO 


r-* 


CO (N 


O 


cr 


CN 


O) to 


§ 


CD to 


to 


CO to 


r^ eo 


fv 












CO 


O) 




CO 


■V 




CO 






CD 


(7> 


T 




o 


o 


O) 


in 




IT 


<J> 


y~ 0) 




to 


CJ) TJ 




O 


O 


a> 






£ 

3 




o 


in 


tn 


tn 


en 


CO 


en 


<n 


CN 


CO 


<N 


CO 


CM 


tN 


(N 




O (N 


TT 


in ■v 


■V to 


to 


CN to 


CN 


CO (N 


fM tN 










o 


" 




































(N 




































z 
























































































































































3 




ft 
o 


h- 


CO 




<o 


to 


s 


in 




s 


o 


S 


O 


in 


in 


CO 


in 


m 


CD 




rsj «- 


(N *- 


in 


TJ 




<o 


CO CO 


O CJ> 


CO 


8 








in 


T 




to 


o 


CO 




CO 




en 


<N 


CD 


in 


V in 


0) 


r^ 


CN 


OO tN 


o 


in CN 


in 


CO to 


(O fN 


CD 


en 

c 


If! 


< 










CO 


s 


CN 


in 


s 


s 


8 


CN 


g 


O) 


to 


s 


CO 


■« 


tN 


K 


S i 


S S 


<o 


s s 


R 


8 S 


? s 


to 




o 


o 










































































z 




o 


c 




in 


in 


CO 


(O 


O) 


CO 


o 


(N 


^ 


CO 


O 


r^ 


o 


o 


(£> 


CO 


o 


^ 


in 


^ 


in 


<D r- 


to 


^ 


rv 


o 


to t^ 


S 5 


o 


h. 






E 

3 

z 




in 


CO 


CO 






in 


(D 


<o 


O) 


CO 


CN 


CD 


(N 


CO 


^ 


o 






O) 


o 


CN 


f^ 


CJ) 


o 


CM O 


(D 


a r- 


(N 


s 






3 


o 


-* 






(N 


Cf) 




CN 




o 


CO 


O 




^ 


O) 


CO 


r* 


c 


r^ 


n 


o 


s 


t^ 


(N 


in 


'a 


CN 


g 


1/ 


^ 


O fv 


P- 


^ 






% 










(N 


(N 


en 




cn 


•<T 


CO 


CO 


CO 


CN 












CO 


^ 


^ 


in 


^ 


'J 


^ 


CO (N 


fN ^ 










c 




o 


in 


<N 


CN 




in 


o 


CO 


o 


(N 






CO 








O 


h. 


CN 


O) 


CO 


CJ) 


^ 


in 


in 


CJl 


V 




CO 


CN 


to 


CO 


CJ> 


h- 






o 




o 


CO 


O) 


CO 


(O 




•*r 


c;> 


^ 


•a- 


CO 


CD 




CJ) 


■V 


■^ 


CM 




•V 


in 


^ 


to 


o 


f^ 




to 


in 


CZl 


■V 


f^ 


in 


in 


o 






£ 
< 






h- 




oj 


^ 


<o 


r^ 


(N 


^ 


CO 


in 




CO 




CJ> 




(O 


r 


CO 


CD 


CO 


CD 


c 


o 


CO 


CO 


to 




o 


(N 


c 




CD 


eo 




£ 










^ 


^ 


r^ 


in 


in 


CD 


in 


in 


CO 


CO 


CO 










(N 


O) 


1^ 


O) 


(0 


(O 


CO 


in 


in 


to 


1 


to 


04 r- 








z 


"o 


c 




Oi 


CO 


(D 


<N 


O 


O) 


in 


^ 


o 


o 


r- 


00 




to 


r~ 


CO 


n 


to 


TT 


^ 


o 


to 


in 


CO 


(N OO 




a 


fN 


P^ *- 


(J> 


<o 






E 

Z 


s> 


■V 


o 


CO 


in 


CO 


CO 


(D 


O 


T 


in 


r- 


CO 




CO 


CO 


to 


c5 


o 


h- 


r- 


CD 


04 -» 


o 


■« 


■^ 


to 


Q 




to ^ 


CD 


«o 






3 


O) 


o 


fO 


CT» 


O) 


CO 


CD 


CO 




(N 


(D 


o 


CD 


CO 


in 


CO 


in 


p 


in 


1^ 


CN 


in 




o 


o 


(N r^ 


a> 


r-- 


CO 


in CO 


in 


d 


u 




"C 


■"^ 


*- 


fN 


CI 


■tt 


■* 


-^ 


CD 


n 


CO 


CO 


(0 


^ 












(D 


r^ 


K 


to 


IT 


CO 


lO 


fO CO 


CM 


■H 








C4 


E 
o 
<~> 

c 




















































































































































^ 












































































5 




_ 












































































c 






r«. 


f^ 


(N 


^ 


in 


in 


in 


O) 


CO 


<D 


CO 


CD 


CO 


in 


(J> 


^ 


o 




tN 


in 


in 


O) CO 


CN 


r-~ 


CD 




f^ 


in 


c 


(N 


^ 


o 






8 

£ 




S" 


CO 


(N 




in 


o 


(N 


o> 


CO 


in 


CD 


^ 


CN 


■v 


h* 


CO 


in 






o 


r* 


CO 


tj] 


o 


o 


■^ 


^ 


in 


t^ 


^ 


CO o> 


in 


■<r 








a> 


c« 


O) 


CO 


CO 


1- 


,- 


T 


T 


a> 


T- 


CJ) 


at 


to 


CO 


r 


CN 


rt 


r^ 


r- 


r\ 


T 


(N CD 


in 


Ol 


r- 


CJ) 


a 


CO 


cc 


^ 


(N 


to 














































































£ 
o 

c 
ft) 


< 


















































































































































Z 


"5 














































































C 




r- 


CO 


■^ 


in 


in 


n 


lO 


CO 


o 




CN 




in 


o 


r^ 




m 


tN 


in 


CD 


h- 


r^ 


h- 


to 


IT 


O) 


TT 


OT 


in 




CO 










5 

E 

3 


iC 


CQ 


(N 


in 






CO 




in 


CJ) 


(D 


O 


O) 


CO 


p- 


co 


CO 


o 


in 


r- 


in 


cD 




■V 


r- 


CT 


CD 


O 


Ol 


CO 


r- 


to 


to 


r^ 






3 


OT_ 


■^ 


O 


to 


to 


'^ 


■^ 


CO 


CO 


in 


CD 


in 


to 


•^ 


eo 


tN 


*" 


CN 


s 


<j> 


a 


to 


(0 


to 


CO 


in 


to 


m 


CO 


•W 


t" 


fM 


•" 


^ 






Z 
























































































































































9) 


a> 








E 








^ 


^ 


^ 


^ 


^ 


^ 


^ 


o 
o 


o 

8 


g 

o 


O 






1 

o 






^ 




^ 


'' 




'' 


^ 


o 


1 


1 


1 










3 

to 










1 




o 
o 
o 


in' 


o 


in 


o 


o 


O 


in 


o 

8 






O 

o 


0) 


1 


c 




E 


in" 


o 


in 


o 


o 


d 


in' 


o 
o 


g 

CN 


E 


1 


£ 


c 




c 








lA 




o' 




CM 


(N 


CO 


T 


in 






M 


(A 


v» 


o 




o 




CN 


tN 


CO 


^ 


in 






«« 


V 


V* 














O 






w» 


w 


w 


«» 


t» 


*« 


M 


M 








£ 
o 








** 


M 


v» 


tA 


lA 


«<> 


M 


Vt 








o 




o 


i5 






r 


O) 


§ 


*/* 


V 


V 


o> 


V 


V 


oi 


5 


t 


1 


V 


TJ 


c 


o> 


g 


tA 


o 


3 


« 


o 


£ 


S 


V 


5) 


1 


^ 


1 


3 




V 


o 






c 


TJ 


in 


« 


TJ 


X) 


T3 


T3 


■D 


■D 


■o 


n 


C 


c 


c 


t 


1 


in' 
to 


a 


■o 


13 


T3 


TJ 


TJ 


TJ 


TJ 


TJ 


C 




c 


01 






B> 








<U 




T3 


C 


c 


C 


c 


C 


C 




c 


3 


3 


3 




3 


T3 


c 


C 


c 


c 


C 


C 


C 


c 


3 


3 


3 








W 






1/1 


Ul 


^ 


C 


3 


3 


3 


3 


3 


3 


3 


3 








1 




C 
3 


3 


3 


3 


3 


3 


3 


3 


3 


O 






1 


0* 












c 


3 

■o" 
n 
O 

Z 


9i 


g 


§ 


§ 


8 

O 


O 

o 
o 


O 

g 


o 

g 


§ 


§ 


1 


8 


8 




3^ 


T) 

C 


§ 


1 


§ 


§ 


1 


§ 


§ 


E 


g 
g 


1 


1 


n 

X 












01 


3 


o 


o 


in 


o 


in 


o 


o 


o" 


in 


o 


X 

c« 


n 


3 


C 


o 


in 


o 


in' 


o 


o" 


o 


in 


o 


5 
















in 






(N 


(N 


CO 


^ 


in 


r^ 




fN 


in 




O 




in 






(N 


CN 


to 


^ 


in 


p». 










c 














V* 


M 


M 


4A 


V> 


*» 


tA 


V* 


M 


«<» 


M 


M 


tA 


M 


Z 


V» 


M 


z* 


^ 


y* 


V* 


M 


W 


«A 


M 


«« 


*f 


M 


«A 


o 












< 






























































z 


1 



Basic Tables 



57 







c 

3 




o 


tn 


CO 


O 
O) 


CO 
CM 


s 


2 


o 


O 


s 


s 


CD 


n 


in 


O 


in 


s 


§ 




CO 


s 


& 


1 


CO 


s 


s 


S 


CO 


ft 


§ 


§ 


s 


8 


CO 








o 

E 




(N 


N 


s 


s 


8 


•« 
K 


<N 


CM 


N 


h- 

h- 


s 


S 


CO 


§ 


s 


CM 

in 


5 


» 




CM 
CO 


s 


^ 
r^ 




•& 


R 


f: 


S 


s 


CO 


§ 


a 


CM 

in 




lb 




c 


< 










































































" 1 
















































._ 


^__ 




^_^ 


_^ 


^,^ 


















t 


o 
4i 


£ 


S" 


s 


g 


g 


K 


s 


!? 


a 


s 


CO 


o 


s 


s 


S 


§ 


8 


a 


s 


1 


V 


CM 


s 


1 


CO 

in 


tn 

O) 


CD 


g 


s 


« 


s 


8 


s 


a 


•n 






E 

3 

z 


1 




in 


s 


8 


g 


CM 


O) 


K 


§ 


s 


s 


s 


s 


S 


s 


CO 


n 


tf 




CM 
OO 


s 


f: 




s 


s 


S 


8 


s 


8 


;^ 


s 


CO 


S 


1^ 






H 






CM 


<o 






r* 




m 


a 


CM 


o 


o 


o 


CO 


s 




o 


en 




in 




00 


in 


o 


^ 


in 


33 


T 


■y 


sp 


s 




s 


CM 




1! 


3 




S" 


£ 


O) 


h- 


o 


in 


o 


O) 


in 


CM 


CM 


CM 


^ 


■V 


o 




CN 


o> 


O) 


in 


h- 


O 


D) 


m 


CM 


CM 


CM 






< 




E 


esi 




h- 


(N 


O) 


00 


o 


<7> 


00 


CO 


CD 


CO 


in 


^ 


■V 


ro 


CM 


o 
en 


CM 


K 


CO 


d 


o 


w 


m 


CO 


to 


CO 


in 


•c 


■^ 


CO 


U> 




01 !> 












































































t' 










































































— 1 


















' ■"■ 








— ~ 
















































1 




a u 












































































i ™ 


o 


Ul 




s 






in 


(D 


(D 


o 


in 


CO 


to 


^ 


a> 


in 


^ 


•V 




O 


CO 


in 


o 


CM 


o 


s 


to 


to 


CO 


§ 


o 


in 


IG 


•T 


,_ 


S 






1 


c 




CD 


CM 


^ 


CO 


ri: 




r- 


CN 


<D 


■V 


O) 


o> 


CO 


'(J' 


h- 






en 


CD 


r- 


O) 


O) 


CO 


1^ 


o 


CJ> 


CO 


■V 




en 




J3 

£ 

3 
Z 


3 


H- 




O 


^ 


CO 


r^ 


r^ 


CO 


h- 


CD 


to 


in 


CO 


CO 


CO 


CO 




rsi 


s 


CO 


in 


o 


<7> 


CO 


h- 


CD 


(D 


tn 


r^ 


CO 


CO 


CO 




Tf 






■£ 










^ 




Oi 




in 


in 


CO 




CO 


in 


OO 


o 


o> 


-T 




in 






o 


iG 


9 


S 


s 


S 




CM 


o> 


CO 




in 


21 






3 

< 




(D 


N 


in 


5 


r^ 


Oi 




(O 


(j> 


^ 


in 


r- 


CM 


O) 


CO 


r- 


CO 


tf> 


to 




CO 


o> 


D) 


a> 


CO 


^ 


o 


CO 


CJ> 


CO 


CO 


(D 


CD 








E 


lO 


o> 


S 


s 


s 


R 


^ 


in 

CM 


OO 


CM 


in 


s 


^ 


Oi 


cO 


^ 


tn 


^ 




s 


R 


S 


fN 
CO 


CD 
CM 


OO 


CN 


to 


S 


- 


en 


CO 


■<I 


(O 




< 






















































































































































C 


ut" 


" 


<D 


in 

CO 


CM 


(O 


S 


g 


s 


CO 


OO 

o 


in 


;£ 


s 


;:: 


s 


S 


s 


T 

r^ 




5 


s 


5 


in 


in 


CD 

'IT 


C7> 
O 


O) 

in 


o 


CO 

in 


o> 


IS 


S 


5 






£ 


3 






m 






f^ 


CM 


rr 


(O 


(O 


C7) 


CM 


CD 


o 


CO 


CO 


tn 


in 


<D 




CD 


o 


^ 


CD 


CD 


CO 


CJ> 


CM 


CD 


o 


CO 


(6 


tn 


o 






^ 






CN 


S 


S 


(N 


CM 


CM 


CM 




















CO 




(O 


CO 


CM 


CM 


CM 




















1 

3 




3 

z 


















































































































































•B" 
















































































3 
O 

E 
< 




^ 


00 


o 

en 


S 


S 


a 


K 


O 


in 
o 


o 


(D 
CO 


s 


S 


s 


V 


s 


s 


r«- 


in 




s 


R 


3 


in 


s 


in 
in 


s 


fi 


■s, 


R 


S 


§ 


s 


s 


1 






£ 


ai 


s 


CM 


S 


s 


O 
CO 


d 


Ri 


R 


CM 


s 


s 


s 


CM 

rM 


s; 


(0 


^ 


§ 


f: 


5 


s 


3 


o 


t5 


s 


CM 


s 


i^ 


a 


Ri 


CM 


CO 


d 

CM 


g 


1^ 










































































1 - 

o 

LL 


o 

0) 


E 


5" 


S; 


o 




8 


s 


s 


?! 


§ 


R 


s 


CO 


^ 
T 




o> 


s 


s 


s 


CM 


O 


CD 

CM 


s 


a 


s 


a 


s 


o 


m 


in 


§ 


R 


In 


5 


ft 






XI 


3 




^ 


CO 


o 


in 


<b 


^ 


r^ 


CN 


^ 


(O 


CO 


o 


o 


CO 


m 


f^ 


n 


CO 




CO 


o> 


K 


f^ 


en 


•V 


CO 


CO 


p 


H 


CD 


in 


h- 


d 






E 

3 

z 


O 




CN 












CM 








CM 


CM 










in 


in 


CM 








CM 








CM 


CM 














c 

3 

o 
E 
< 


oT 


CM 


S; 


CM 
CO 


s 


CO 


CM 




CO 


t^ 


f^ 


T 


CM 


s 


CO 


5 


in 
o 


s 


CM 




CO 


s 


s 


§ 


Q) 


CO 

in 


CO 


a 


CN 


s 


CO 


5> 


in 
O 


en 

CM 








Cs 




tN 


(W 


a> 


in 


r- 


O 


h- 


in 


O) 


CO 


V 


V 


^ 


■^ 


w 


to 




CM 


in 


00 


Ci 


2 




in 


c»> 


CO 


■^ 


^ 


•T 


T 


t^ 




Is 






CO 


<D 


r*- 


CM 


CN 


CM 


CO 




















tD 




00 


CO 


(N 


CO 


en 
































































































ra i^ 


"o 










































































Q. 


tfl 




o 


^ 


CO 


CO 


CM 


CM 


tn 


^ 


O 


r- 


r- 


CO 


CM 


(D 


CD 


CD 


CM 


(O 




■^ 


CD 


S 


o 


T- 


CN 


CM 


,- 


CO 


CM 


^ 




s 


5 






OJ 


c 






h- 


O) 


CN 




CD 


O) 


■V 


O) 


in 


o 


O) 


^ 


CO 


CM 


CD 




CN 






to 


to 




in 


CM 


CD 




O) 


^ 


CO 


CN 


CD 


V 






J3 


3 




fO 


CN 


(O 


in 


o 


in 


in 


ih 


o 


CO 


CO 


OO 


^ 


CO 


•W 


CM 


€<) 


in 




CM 


in 


in 


tJ) 


in 


^ 


CO 


CO 


CO 


^ 


CO 


■<T 


CN 


s 






E 

3 

z 


£ 








in 


(O 


en 


CM 


CM 


CM 




















■* 




to 


CO 


CM 


CM 


CN 






















c 






in 




CO 


CN 


f^ 


(D 


to 


CM 


CO 


3 


in 


tf 


*T 


V 


CD 


in 


<n 


a> 


CD 


■^ 


CD 


o 


CO 


CM 


o 


o 


f^ 


in 


iG 


H 


1^ 


in 


OD 




B 


3 




o 




r^ 


s 


s 


!? 


TO 


o 


(O 


CM 


r^ 


h- 


CD 


o 


r^ 


-<T 


c 


•*t 


to 


CM 


Oi 


CO 


^ 


CO 


en 


<J) 




r- 


O) 


o 


r^ 


V 


<C 




o 
E 








r^ 


■^ 


CO 


TT 


^ 


CD 


in 


"<T 


•^ 


CO 


^ 


tN 


cri 


cri 


CM 




s 


a 


r- 


CO 


CD 


CO 


in 


■V 


•^ 


CO 


■^ 


CM 


CO 


CO 


CM 


CM 




O C 


< 










































































•*- (U 












































































§ i. 












































































ft 




















































































































































■S E 












































































Q I 


o 


W 




tn 


m 


r- 


0) 


in 


CO 


CM 


en 


f^ 


CN 


CO 


in 


a> 


CO 


r^ 


in 


»^ 


CM 


''T 


3 


CM 


h- 


"2 


C! 


o 


in 


S 


CO 


f3> 


,'S 


s 


ffi 


S 




V 


OJ 


E 


oT 


h» 


■^ 


o 




in 


CO 


CM 


CM 


O 


in 


CO 


■^ 


CD 


CD 


00 


to 


tTI 


O 


CO 


^ 


tD 


^ 


en 




in 


CD 


^ 


CD 


to 


CO 


C7t 




W) 


J3 

£ 

3 

z 


1 


o 


O 


(D 


T 


CO 


CO 


CO 


■^ 


T 


CO 


CO 


CM 


"T 


CM 


CM 


CM 




O 


in 

CM 


in 


in 


in 


^ 


■w 


^ 


en 


CO 


CM 


■^ 


CM 


CM 


CM 








0) 

E 














































































o 




































d 
































O 










o 

c 










o 




















o 


o 


o 


o 






£ 




















c 


d 
o 


o 
o 


O 
O 










Ifl 






















o 


□ 


d 


O 












o 






o 










a 


O 


c 


O 


o 










o 










o 




§ 


8 


§ 


g 


g 


§ 


a 
c 


o 
o 


o 
o 


d 

o 


d 
o 


g 


£ 








§ 

a 


a 
c; 


c 


o 


§ 


a 


§ 


O 

o 


c 

c 


g" 


g 


g 


o 


2 




D) 














in 


o 


in 


o" 


o 


c 


iri 


o 


CM 


in 




o 




IT 


c 


in 


a 


c 


c 


in 


c 








li: 


IB 














s 




o 




CN 


CM 


CO 


"W 


ir 






*A 


4A 


«A 




c 




c 




CN 


CN 


c^ 


^ 


IT 






V* 


w 


«A 


o 


C 














o 
o 


V* 


V* 


tA 


(A 


w 


w 


M 


vt 


w 


Q> 


t 


^ 


E 


o 


w 


« 


« 


M 


m 


VK 


W 


tA 


w 


£ 


o 


t, 


E 


1- 
3 




w 










Ol 


o 




oi 


9J 


^ 


v 


« 


c 


u 


u 


■o 


■o 


T3 


o 


en 






a 


1 


t. 


t. 


< 


c 


o 


t 


T) 


■o 


•o 


o 


£ 




3 








( 


T3 

■ « 

3 


in 


4) 


■o 


T) 


T3 


T3 


"D 


■c 


■a 


T» 


C 


c 


C 






in 

(A 


c 


■c 


"C 


n 


"C 


■c 


X 


T3 


"C 


C 


c 


c 
















T) 


c 


c 


c 


c 


C 


c 


c 


c 


3 




3 






S 


■c 


c 


c 


c 


c 


c 


c 


C 


c 


3 


3 






01 

i3 










V 


c 

3 


3 

o 


3 

o 


3 

o 


3 

o 


3 




3 


3 




8 


8 


g 


1 


c 






1 


c 


c 


c 


3 




g 


g 


8 


o 




o 










■D 


o 


o 


o 


o 


o 












O 


O 


d 


X 

n 
> 




"O 








c 


c 


c 










O 


d 


(0 




0) 










R] 


C 
3 


o 
o 


o 

o" 


o 

in 


o 


o 
in' 


o 


c 


o" 


in* 


1 


8 


8" 


o 
o 


■a 
en 


c 

3 


c 


c 


ir 


C 

c 


c 
If 


c 


c 
c 


d 


If 


- d" 
o 


o 


8 


8 


X 

1 




« 










O 




in 






CM 


CN 


CO 


-■a 


in 


r^ 




CM 


in 






ir 






CN 


CN 


c^ 


■^ 


in 


r^ 




CM 


in 




c 












Z 


t» 


tf* 


w 


w 


tA 


</> 


09 


(/ 


» tA 


V* 


tii« 


tA 


Vt 


«« 


Z 


V* 


t/i 


D^ 


(c 


w 


w 


w 


w 


*>9 


tf 


» M 


W 


w 


«/> 


o 












< 
































t- 
































"Z 


1 



58 



Individual Returns 1992 



•o 

01 

3 



C 

o 

u 

I 

0> 

E 
o 
u 

_c 

I/) 
I/) 

s 

O 

•o 

0) 

*-» 

I/) 

< 



01 
N 

in 

E 
« 

X 

ra 



■o 
c 
n 

c 

0) 



(A 

3 

< 

oT 

E 

o 
u 

c 



I/) 

if 

3 
O 
(0 

M 

E 

!! 
§1 

•S E 

"te = 



c 


o 


0) 


QJ 


u 


F 


iC 


3 


0) 




o 




s» 


S 






> 


a 


o 


'>" 


^ 


o 


^ 


~ 


0) 




^ 


f, 


(Q 


,9 



i2 


^ 






tf) 


in 


to 


■^ 


aj 


CM 


CD 


in 


1^ 


t^ 


f^ 


f- 


CO 


CD 


tN 


to 


to 


CO 


00 


in 


TJ 


CM 


CO 


to 


h- 








CO 


CO 


CN 


(O 


PI 




•6 


3 




(N 


(M 


in 


CO 


in 





C7) 


O) 




(N 


in 




a> 


CO 


CO 




CO 


0* 


in 


CO 


in 


CM 





o> 




CM 


in 




CJ) 


to 


to 




CO 


V 


o 
o 




E 
< 




fO 





CO 


V 


(N 


rsj 






(N 



















d 


o> 


V 


CM 


(N 


CM 




CM 



















to 




















































































































































2 















































































w 




10 


^ 


CO 


O) 


<N 


in 


h- 


CD 


in 




in 










CD 


n 


f^ 


CO 


to 


CM 




CM 


CJ) 


CD 


in 


h* 


m 










CO 


m 


s 

(M 


£ 
o 
o 

c 


Si 

E 


y 


cn 


d 


s 







r^ 


(O 


1^ 


o> 




•*» 




O) 


(O 


(O 





in 



t>4 




1^ 

m 


to 


tN 


o> 


(D 


r^ 


o> 




^ 




t:> 


<D 


to 





in 





Z 










































































c 






(o 




o> 


CO 




<N 


CO 




(N 






CO 




s 




to 


rt 




a> 


in 


n 


CM 


CD 


m 


CM 




^ 


<n 




to 




to 


10 




3 







ot 






in 





O) 


O) 




(N 


ui 




en 


V 




CO 


fv 






in 


CN 





O) 




CM 


in 




o> 


^ 


CO 




to 


■» 


a> 









■<J 


CM 


fN 


<- 


»- 


tN 


1- 


»- 


^ 


■r- 


»- 


»- 


*- 










T 


CN 


CM 


CM 


T- 


CM 


»- 


'- 


■■- 


•- 


*- 


*- 


"- 





CO 


E 
o 

0) 


< 






























^■^ 


^■^ 


^■^ 




_- 








~~" 


■~"~ 
































































































J3 


^ 








































































X 





</> 




m 







a> 


(N 


in 


h- 


CO 


in 


^ 


in 





^ 





CO 


m 


r«- 




■^ 


CM 


1^ 


CM 


O) 


00 


in 


f^ 


in 





,_ 





s 


m 


CM 




^ 




S" 


M 









(^ 


<D 


h- 


C7» 




1 




O) 


to 


to 





m 


<M 








C7> 


to 




O) 




■n 




o> 


CO 


to 


in 


to 




E 


_3 


tN 


6 




CO 


CM 


"" 


•" 


•^ 


*" 


^ 


•" 


*" 


■^ 


*" 


■^ 


*" 










CO 


CM 


■^ 


^ 


■^ 


■^ 


■^ 


*" 


*" 


"" 


^ 


*" 


•" 





W 




z 




















































































































































c 












^ 


in 


(O 


r- 


CD 


CO 


^ 


tN 


■^ 


■^ 


CO 


CN 


CD 


CO 


OD 


CD 


CN 


in 


(O 


in 


CD 





m 


CM 


in 


T 


CO 


Cm 






M^ 




E 
< 




% 


rt 


O) 


(N 


(O 


(O 


r^ 


O) 




't 


r~ 


CO 




CO 


cn 


■^ 


to 


(O 




T 


^ 





O) 


O) 


CM 


T 




CO 




to 


O) 


















rsi 


(N 










(N 








CN 




CO 


CO 


to 








^ 


CM 


OJ 






CM 








CM 




CO 


O) 


r- 




c 




^ 






























CO 


CN 




CM 


to 
























CO 


CM 




o 










































































E 
































^^~ 


^"^ 


^^~ 




^^~ 








""" 


"""" 












































^"~' 


^^~ 


















































I 


















































































CM 


o> 




"T 


in 


n 


r^ 


(D 


CO 


in 


fM 


^ 


^ 


CN 


T 


CM 




00 


CO 


(N 


in 


CD 


CD 


CO 





in 


CM 


in 


•W 


CM 


■^ 


CM 











Ol 


w 


a> 


(N 


(D 


<o 




o> 




T 


r- 


CO 




to 




CO 


r- 


Cf 




CD 


rr 





O) 


cn 


CM 


T 


r- 


CO 




CO 


t-^ 


to 


r- 







E 

3 


E 





(N 


(N 


'" 


■^ 


'- 


'- 


CN 


■^ 


'- 


'- 


CN 


*- 


'-" 


*- 










(N 


CO 


CM 


CM 


•■ 


*" 


CM 


*" 


*" 


■" 


CM 


•" 


"" 


■^ 





*" 




z 


aS 
















































































































































c 








0> 







(^ 





in 




to 





00 


CO 


CM 


CO 


in 





CO 


u> 






CD 


h- 




to 





to 


CM 







^ 


to 


CM 


to 




o 


i 
< 




% 


in 









(^ 


in 
in 






CO 


CN 


fN 
(N 


(D 


h- 


(O 


CO 


in 



10 









CM 

to 


(N 




in 


O) 

T 


to 


to 

CM 


in 


to 

CM 


r^ 


CO 


to 


in 
d 












































to 


" 




























■a 










































































? 


















































































































































a 












































































■0 








































































* 


U) 


__^ 


CO 







CO 


s 


s 


CO 


^ 





r- 





in 


r* 


(N 


to 


o> 





1 


h* 


CM 


s 


to 


CM 


<£> 


a 


CM 





S 


r^ 


CM 


to 


O) 


C4 






E 


in 


tr 




in 


CD 


CO 


V 


(N 




^ 





(O 


in 




in 


u 




CM 


f^ 


to 




in 




■w 


to 


m 




in 




1 


£ 




CN 







o> 


m 


■^ 


CO 


CO 


(O 


CM 


CN 


'- 


fvj 


- 


'- 


'- 


6 







5 


(N 


r^ 


^ 


V 


CO 


CM 


CM 


•" 


CM 


■" 


*" 


*" 





n 


t-i 


1 








































































i 












































































g 




5 


! 


t 


s 


s 


§ 


a 


- 


s 


S 


S 


in 


s 


s 


s 


s 


CO 


s 




S 


a 


s 


CM 


O 


R 


s 


8 


■Q 


S 


s 


s 


s 


CO 


s 




E 
< 








in 


tn 


CO 


■«*■ 


\n 


<o 


in 


<D 


(O 


to 


^' 


n 


CN 


r>. 


^ 




O) 


m 


to 


^ 


m 


CO 


in 


to 


to 


CO 


^ 


V 


CM 


f* 


r* 




""" 
























^ 


»~ 




^ 








n 


















^ 


^ 


^ 


^ 






1 










































































1 

S 




























































































































































































































« 











































































C 

1 

■o 

■5 


1 

E 

3 


E 


% 


5 


1 


01 


t5 


R 


s 


s 


V 


s 


« 


^ 


g 


CO 


s 


CO 


S 


3 


' 


§ 


s 


s 


8 


s 


5 


?^ 


« 


f*- 


cn 


s 


8 


CO 


s 


s 


1 






If) 


ch 


(0 


^ 


V 


(b 


IT) 


to 


CO 


(N 


b 


■w 


fsi 


CO 


'^ 




§ 


in 


en 


V 


■» 


(D 


»n 


<b 


to 


CM 





V 


CM 


to 


csi 


< 


z 








































































7 


1 




% 


s 


1 


D? 


5 


fi 


(N 


& 


s 


S 


s 


CO 


CO 


s 


in 


s 


R 


3 


, 


s 


to 


s 


s 


! 


S 


s 


s 


£ 


5 


s 


in 


8 


R 


& 









'- 


*- 


»- 


*- 


"- 


tN 


"- 


(N 


CN 


CD 


r«- 





10 


to 







to 


CM 


CM 


*- 




CM 


*- 


CM 


r^ 


CO 


h' 





iri 


n 


6 


1 


< 








































































■a 










































































T3 










































































5 












































































" 














■"■^ 


"""" 


__ 


"™" 






""~" 


■""" 


__ 


^■^ 


^■^ 


^^ 




^■^ 




~~ 


^■~' 
























s 










































































l/> 














































































S 


1/) 

c 


p 


s 









7> 




^ 


^ 


s 






r^ 


s 


s 


s 


to 

(N 


s 




■V 


in 


S 


O) 





5 


3 


r^ 
■^ 


s 


h- 


s 


c» 


g 


s 


s 


CD 


E 

z 


5 


(N 

















CN 




CN 


CM 


to 


r* 


<N 


in 


CO 







CO 


CM 


CM 




CM 


CM 




CM 


CN 


to 




CM 


in 


CO 







8 








m 

E 


























g 






1 























8 


8 




















































8 


































B 




m 








c 




g 


s 


g 


8 


g 


g 


g 





° 


8 


s 


g 




I 




g 


i 


E 




g 


g 


8 


g 










d 




8 


J 


s 




lA 








tfi 






in 





in' 











in 





CM 


in 




0) 


- 






m 





in 











in 





CM 


in 




(/) 



















(N 


(N 


CO 


^ 


in 






ty> 


«» 


M 









0" 




CM 


01 


to 


■<T 


m 


r- 




09 


*A 


wt 









01 














04 


(A 


«« 


t» 


V* 


V* 


w 


vt 








E 








M 


W 


M 


V* 


W» 


wt 




M 








E 


E 










"r 






M 


















V 





« 








M 





















4> 


V 




3 




"5! 






o> 






S> 





w 


« 


£ 


0) 


Z 


S^ 


T3 


TJ 


T3 







D> 






5 


< 


« 


« 


« 


0) 


d 


V 


T) 


TJ 


TJ 





X 




% 






< 








■0 


■a 


T) 


■0 


T3 


TJ 


■0 


■a 


C 


C 


C 








« 


■a 


•c 


■D 


T3 


■D 


T> 


T3 


TJ 


C 


C 


C 


V 




Xn 








0) 

3^ 


T3 




c 


c 


C 


c 


c 


C 




c 


3 


3 


3 




3 


3 


T3 


T) 


c 


c 


C 


C 


c 


C 


c 


C 


3 


3 


3 








3 






£ 


3 


3 


3 


3 




3 




3 


3 











! 


C 
3 


3 


3 




3 


3 


3 
0" 


3 


3 




8 






8 


0' 













i 


■5" 


C 
3 


s 





in" 





in" 











in" 






8 


g 


g 


2 

n 
n 


¥ 


C 
3 





in 





in' 


0" 





in' 


8 


g 


g 






X 

3 




a> 













in' 






<N 


CN 


CO 


■^ 


in 






CN 











in" 






Cs 


CM 


CO 


■< 


in 


f^ 










c 




y 








Z 


V» 


V* 


M 


«A 


y* 


tA 


V* 


M 


M 


v> 


M 


«o 


V» 


w» 


z 


•A 


v» 


M 


M 


M 


M 


M 


V* 


w 


V* 


^ 


V* 


^ 


M 







W 






< 
































H 
































Z 


1 



■5 ? 



S I 






n 2 
o ^ 



Z S 

o o 

c Q 

" 



Basic Tables 



59 



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



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





Number 
of 


Adjusted 
gross 


Salaries and wages 


Taxable 


interest 


Standard deduction 


Exemptions 


Size of adjusted gross income 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 


income 


returns 




returns 




returns 




exemptions 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


All returns, total 


18,965.496 

6,506,609 


215.231,308 

16.367,209 


18.919.545 

6,460.658 


214.799.266 

16,256,319 


6.020,181 

1,688,707 


432.043 

110.890 


18.965.496 

6.506.609 


62.352.895 

17.516.138 


13.459.474 

2,307,895 


30.936.476 


Under $5,000 


5,298,000 


$5,000 under $10,000 


4,109,255 


30,003.401 


4,109,255 


29.923.223 


1,171,017 


80,179 


4.109.255 


14,785,300 


2,970,437 


6,827,194 


$10,000 under $15,000 


2,743,740 


33,750,071 


2,743,740 


33.703.915 


725,014 


46,156 


2.743.740 


9,873.455 


2,590,568 


5,955,366 


$15,000 under $20,000 


2,015,473 


34,877,694 


2,015,473 


34.826.962 


707,926 


50,732 


2.015.473 


7,253,566 


2,000,156 


4,598,756 


$20,000 under $25,000 


1,487,332 


33.278,762 


1,487,332 


33,225,850 


651,763 


52,912 


1.487,332 


5,354,394 


1,487,332 


3,420,863 


$25,000 under $30,000 


1,041,809 


28,307,195 


1,041,809 


28,270,622 


485,044 


36,572 


1,041,809 


3,749,444 


1,041,809 


2,395,360 


$30,000 under $40,000 


834,337 


28,428,021 


834,337 


28,390,376 


457,217 


37,645 


834,337 


3,003,615 


834,337 


1,918,976 


$40,000 or more 


226,940 


10,218,956 


226,940 


10,201,999 


133.494 


16 957 


226,940 


816,983 


226,940 


521,962 


Taxable returns, total 


13.570.935 

1,664,708 


201,161.053 

5,322,553 


13.570.935 

1,664,708 


200.762,803 

5,242,347 


5,378.389 

1,133,713 


398.250 

80,206 


13,570,939 

1,664,708 


47,515,927 

4,668,747 


10.598.919 


24.367,357 


Under S5 000 


_ 


$5,000 under $10,000 


3,556,595 


26,977,801 


3,556,595 


26,900,732 


1,084,219 


77.069 


3,556,595 


12,795,722 


2.417.777 


5,556,075 


$10 000 under $15 000 


2,743,740 


33,750,071 


2,743,740 


33.703,915 


725,014 


46,156 


2,743,740 


9,873.455 


2,590,568 


5,955,366 


$15,000 under $20,000 


2,015,473 


34.877,694 


2,015,473 


34.826.962 


707,926 


50,732 


2,015,473 


7.253.566 


2,000,156 


4,598.756 


$20,000 under $25,000 


1,487.332 


33,278,762 


1,487.332 


33.225.850 


651.763 


52,912 


1,487,332 


5,354.394 


1,487,332 


3,420,863 


$25,000 under $30,000 


1.041.809 


28,307,195 


1,041,809 


28,270,622 


485,044 


36572 


1,041,809 


3,749,444 


1,041,809 


2,395,360 


$30,000 under $40,000 


834.337 


28,428,021 


834,337 


28,390,376 


457.217 


37,645 


834,337 


3,003,615 


834,337 


1,918,976 


$40,000 or more . 


226.940 


10.218,956 


226,940 


10,201,999 


133,494 


16,957 


226 940 


816,983 


226,940 


521,962 


Nontaxable returns, total 


5,394,561 


14.070.256 


5.348.610 


14.036.463 


641.792 


33,793 


5.394,561 


14.836.969 


2,860,555 


6,569,119 




Taxable 


income 


Total tax liability 


Income tax witfifield 


Overpayment refunded 


Tax due at time of filing 


Size of adjusted gross income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


All returns, total 


13.642.415 

1,731,083 


129,277.918 

653,933 


13.570.935 

1,664,708 


20.711.871 

98,349 


18,578.991 

6,181,373 


25.891.226 

1,060,808 


16.907.406 

6,084,364 


5,673.707 

967,866 


1,799,229 

178,701 


494,353 


Under $5,000 


5,407 


$5,000 under $10,000 


3,561,701 


8,626,024 


3,556,595 


1,294,411 


4,068,410 


2,561,159 


3,710,768 


1,323,840 


383,170 


57,091 


$10,000 under $15,000 


2,743,740 


17,921,250 


2,743,740 


2,688,507 


2,733,529 


3,553,649 


2,447,367 


929,364 


296,373 


64,221 


$15,000 under $20,000 


2,015,473 


23,025.373 


2,015,473 


3,453,875 


2,010,368 


4,070,795 


1,704,024 


690,785 


311,450 


73,865 


$20,000 under $25,000, 


1,487,332 


24.503.506 


1,487,332 


3,675,607 


1,487,332 


4,193,034 


1,283,102 


565,615 


204,229 


48,188 


$25,000 under $30,000 


1,041,809 


22.162.391 


1,041,809 


3,391,937 


1,036,704 


3,915,947 


893,503 


607,383 


148,307 


83.373 


$30,000 under $40,000 


834.337 


23,505.430 


834,337 


4.255,442 


834.337 


4,667,644 


637,434 


495,793 


196,904 


83.591 


$40,000 or more 


226.940 


8.880.011 


226,940 


1,853,744 


226,940 


1,868,188 


146,843 


93,062 


80,096 


78,618 


Taxable returns, total 


13.570.935 


129,277.769 


13,570.935 


20.711.871 


13.438,186 


24,980,909 


11.766,600 


4,763,390 


1,799,229 


494.353 


Under $5,000 


1,664.708 


653.806 


1,664,708 


98,349 


1,577,911 


360.691 


1,480,902 


267,748 


178,701 


5,407 


$5,000 under $10,000 


3,556.595 


8.626.004 


3,556,595 


1,294,411 


3.531,066 


2,350.960 


3,173,425 


1,113,640 


383,170 


57,091 


$10,000 under $15.000 


2.743.740 


17.921,250 


2,743,740 


2,688,507 


2,733,529 


3,553.649 


2,447,367 


929,364 


296,373 


64,221 


$15,000 under $20,000 


2,015,473 


23,025,373 


2,015,473 


3,453,875 


2,010,368 


4,070,795 


1,704,024 


690,785 


31 1 ,450 


73,865 


$20,000 under $25,000 


1 ,487,332 


24,503,506 


1,487,332 


3,675,607 


1,487,332 


4,193,034 


1,283,102 


565,615 


204,229 


48,188 


$25,000 under $30,000 


1,041,809 


22,162,391 


1,041,809 


3,391,937 


1,036.704 


3,915,947 


893,503 


607,383 


148,307 


83,373 


$30,000 under $40,000 


834,337 


23,505,430 


834,337 


4,255,442 


834.337 


4,667,644 


637,434 


495,793 


196,904 


83.591 


$40,000 or more 


226,940 


8,880,011 


226,940 


1,853,744 


226,940 


1,868.188 


146,843 


93,062 


80,096 


78,618 


Nontaxable returns, total 


71 ,480 


148 


- 


- 


5.140,805 


910.317 


5.140.805 


910,317 


- 


- 



' Estimate should be used with caution due to the small number of sample returns on which It is based 
NOTE Detail may not add to totals because of rounding. 



60 



Individual Returns 1992 









c 

3 

o 
£ 
< 






§ 5 


o 


s 

■^ 


s 


CN 

m 
in 




CN 

in 
in 


CO 


f- CO 


S 


s 


(D 
CO 


s 


S 

■<T 


K 


i 




1 

% 
c 
It) 




s 

E 
< 




s 


CD 

in 
CD 


CO 


O) 


§ 


§ 


8 


g 


s 


CO to 
O CO 
CO *- 


g 


3 


CD 
O 
CO 


O 1- 

S 8 


fM 


(D 


i. 










o 


in 

U3 


CO 


<N 


CO 
fN 

m 


cn 

T 
<N 


8 

CN 


■V" 


<N 


CJl 


in CO 


o 

CO 


CD 


to" 

CN 


CO 

o 


tt" 


fN 




a 

G 




i 


u 

a 


in 

CO 


CO 


in" 


i 

CO 




r^" 
cn 


(N 




ff> p^ 

S 2 




3 


in 


n 


ft 


d 


i 


CD* 
CD 
(D 






t/> 
















































o» *- 


-*' 


■*' 


CN 


— 


•" 


*" 




rt 


*" 


CO 


fM' 


^ 


'^ 


*• 




•n' 




















































^ 


n 
















































"5 
> 














































' 1 


2 


















































"B 






(N 


CO 


O 


(N 


T 


CO 


O 


CN 


(O 


M IN 


fN 




O 


CD 


o 


fN 


CO 


G 






° . 




OD 


CD 


s 




CO 




o 


CO 


in 


9> fN 




in 


^ 




o 


<D 


in 


o 












<n 




o> 


n 


cn 


CO 


CO 




o 




CN 


r- 


CD 


CD 


CO 


(D 




o 


^ 


CO 






h- 


fN 


CD 


in 


CN 


<o 


^ 


CJ> 




to 


■"T 




^ 


CM 


CD 


^ 


cn 


to 








V 

^ 


c 


s 


U) 


t~^ 


o 


CD 


cn 

CO 




CO 


cn 


(N 


5 

a 


■^" 


O) 


fN 


CD 


r^ 


CO 


CO 


CN 


CM 
CN 


- 1 




S 1 


oT 


<71 


CO 
CD 


•v" 


O 
fN 


to 
in 


fN 

in 


cd" 


o" 


co" 


O' CM* 


cd' 


CO 
eo" 


o 


fM 

in 


CD 


o 


eo 

CO 


«>. 








E 

3 








5 




■^ 




Oi 


(N 


O) 




CO 


■<r 




5 


o> 


CN 


O) 


o 


a 




1? 




K 


CO 


o 


CO 


h- 




tn 


m 


tN 


r- fM 




r^ 




r^ 


tn 


in 


CN 


o 








a> 






fN 


OJ 


cn 


CM 




CN 


CN 




<7» *- 






CN 




(N 


CN 


cn 


m 








O (N 


m 


^ 


fN 










V 


fM 


cn 












«D 


0) 

E 






z 






c 








































z 




cm" 




































o 
u 

c 


























































CD (D 




r^ 


fN 




in 


CD 




(M 


cn 


in 


cm 




m 




p^ 


CD 












Ol 


O) 


(D 


in 






CO 


cn 


(N 


O CO 


CD 




CO 






CO 


fN 


01 










^ in 


o 




O) 


in 


CO 


CO 


fNJ 


CO 


CD 




CO 


in 


CO 




fM 


lO 








c 






-« 


(O 


O) 








in 


in 


CO 


1^ CO 


CO 




■^ 






in 


fO 


r^ 






c 




r^ ■^ 


CO 


o 


O) 


^ 


TT 


o 


^ 


CM 


CO 


CO 


<o 


^ 


^ 




^ 


^ 


M 
(0 






3 

o 
E 




TO 


Ol 






o 


CO 


o 


O) 


CN 


in 


h- 


. '-. 


in 


*- 


O 


o 


CD 


fN 


in 








3 

o 
E 


£■ 


o cn" 




r^' 


d 


cd' 


cd" 


cn" 


in 


V' 


eo" 


m" 




cd" 


to" 


cn" 


in" 


to' 








00 




■v' 


fO" 


O) 


CO" 


00 


o 


fO' 


r^ N- 




o> 


O) 


CO 


00 


o 


en 










h- CD 




o> 


CO 


o 


CO 


R 


r- 


CM 


o 


r* 




o 


tn 


CD 




s 




m 






M 






(O 




p> 






CN 


o • 




cn 




O) 






CN 


»•■ 








n (O 




CO 


CD 




h~ 


•V 


h-_ 


o 


CO 




?^ 


f^ 


CM 


^ 


O 




OJ 


< 






CN 








' 






* 


' 


N 




• 


• 


• 




• 










< 








CO 


CO" 


in" 


■v" 


fN 


en' 


CO 


t-^ 


tN 


in 


m 


^' 


CN 


cn" 


cn" 


rt 




4J 






















































CO 
















CM 


















C3 




C 

£ 

01 
















































< 












































■a 




















































































""~ 






0) 






























































































(A 




V 
CO 


"5 


c 


E 






CO 

5>. 


CO 

CN 




cn 
cn 


ID 


<D 


CO 
<D 


U> CD 

CD r^ 

OD h" 


m 


fN 

O) 


cn 

in 


CO 
CO 




1 


s 




lA 




2 . 

11 c 


g 


« o 


^ 


in 




1^ 


n 


cn 


s 


s ■ 


CO 


1 


s 


^ 




R 


a 








J3 

E 

3 


3 


! 


(N 




en 


CN 


r* 


^ 


^' 


CJ> 


(D 1-" 


j»" 


(N 


crT 


(N 


n 


V 


CD 




V 




11 


s" t 


£2 

CD 


(N 
CO 


CD 


CN 


in" 


CM 


to" 
in 

fN 


o 


<D 
CO 


i 


tt" 

8 


cn" 


in 
cn 

CN 


r»." 


CN 


OD 


< 






z 












































1 




Z 




rt" 
















w 


















1^ 
O 


















































TJ 














































ffi 
















































ift 














































N 












rt 


r~. 


,- 


r* 


r^ 


CO 


in 


V 


s 


CM f^ 


CD 


O) 


to 


r- 


in 


^ 


;^ 




§ 








c* ^ 


OO 


r* 


1^ 


^ 


CD 


^ 


^ 


« ^ 


CO 


CO 


n 


•V 


a> 


^ 


^ 


s 


















h' 




S 


o 


CO 


cn 


U> CO 


CO 


CO 


in 




CD 




r 










^ 


fO 




CO 


m 






o 


cn 


(i 


CN 


3 


CN 


^ 


r-. 




s 


CO 


(0 






c 

s 
1 






u 


o 




"Sf 




■^ 


O) 


m 


(o in 






CO 




^ 




in 


o 






c 




<2 (D 




(N 


o 




f^ 


CM 




S f^ 




r-" 


r~ 


h- 




« 








£ 


tn 






cn" 


CN 




o>' 


CN 


(N 


^ 


r^ 


^" 


CD 






o> 


CN* 


fN 






3 


co" 


m* r^" 


lO 


(N 




in" 


^■' 


cd" 




m co" 


cn" 




^ 


in 


^" 


<d' 


r*' 


CD* 










h. 


^ 


?> 


s 


S 


(O 


s 


s 


s 


s 


^ 


m 

(N 


o 
cn 


O) 


o 


S 


i 


a 






2 g 


CN 
O 


R 


N 


to 


a 


CO 


^ 




8 


O) 


o 


eo 


CM 
CM 






in 

o 




« 


< 






f 




cm' 


CN 


(N 


'-" 




■- 


■- 


^ 


'-" 


(N 


CN 


"-" 




*- 


>- 








< 




S 


^' 


f^ 


CD' 


n' 


cn 


cn 


v" 


s: 


CN 


in" 


to' 


V 


to 


cn 


•w 


» 


w" 
































































































E 


















































1 




































































































































OJ 






























































































X 




o 

E 

3 


C 




If 


a 
^ 


Ol 


s 


i 


m 
o 


o 

CN 

cn 


s 

in 


s 


O 1- 

m cn 


m 


CO 
CO 




o 


§ 


m 


g 


u 






l! 

il 

z 




« 1- 

o o 


en 


S 


in 




s 


CN 
O 


eo 


S R 


CO 


o 
in 


in 


to 


s 

CM 


s 


OO 


(0 


CO 

1- 






3 


s 




s 


CO 




cn 


s 


s 






<o" in" 

g s 


o" 


i 


o" 


^. 


^ 


1 

s 


1 


i 






in 


?■ s 




S 


d 

3 


d 


h-' 

CN 


s 

fN 


1 


CM cn 

s • 


i 




■v" 


d 

5 




i 




i 








z 








'^ 


*" 


'" 


'^ 


'" 




*" 


*" 


<» 




^ 


*" 


*" 




*" 


*" 


fs 








rt 
















cm" 


















c 










































































































o 


(N 


in 


CO 


r* 


CN 


CO 


(J) 


T 


r* 


CD 




■^ 


in 


CO 


fN 




n 


m 
















































c 






^ 






s 


CO 






CO 


O 


s 


s 


CN 
CO 


00 

a 


§ 


§ 


O) 

in 


CO 


fN 

o 


R 


° 


tN 


s 






3 




r- 


8 


o 


K 


OO 


s 


O 


S 


"a- 

1^ 


1 ^ 


in 




CO 


CO 

CO 


s 


o 


n 


g 


_o 






3 




___ 




CO 


cn 


CO 


cn 


(D 


CD 


Q 


CN 


(m" in" 


co" 


r^" 


r^ 


CD' 


cn 


8 


cn" 


00 






— , 


^ O) 


r^ 


CD 


f^ 


CD 


to 


^ 


CD 


f^ 


r- 


o> 


n 


O) 






1/1 
at 


o 




n_ 




CO 


'^ 


o 




O 


■^ 






^ 


O 




o> 


<N 




8 


h~ 


171 






o 




O CN 


Q> 






co' 




s 


fO" 


p) eo" 


in 


s 




CD 




s 


en 


ft." 


^ni 




£ 






■»T 




«T 




p^ 


<N 






CM_ O) 


1^ 


^ 




OT 


(D 




N 






E 

< 




rt tn 


2* 


S 


r^ 


in 


CD 




rt • 


CN 


r^ 


in 


CD 




a 


u 

3 




< 






iO 


r^" 


o 


fN 


n 


in' 




l' 


O 






I---" 


co" 


■^' 


CO 




^" 


O 


a 










fN 


cn 


tN 






en 


<o_ 




fN 


CO 


tN 






?i 




m 








to 




fO 


in 


CD 


CD 


in 


O) 


O 


o 






■V 


CD 


in 


Ol 


O 
















































5 








■ff 


















cn 
































































•o 




















































i5 












































0) 
Q 


















































< 






































































































































„ 






^ 








CO 


(N 


in 


cn 


^ 


^ 


cn 


•^ 


^ 


in 


^ 


^ 


^ 


cn 


CD 


CO 


^ 


a 
















































0) 

E 




ni 


o 








n 


r-~ 


CO 


O) 


CN 


in 




CO 


N r- 


to 


■^ 






■^ 




CO 






o . 




« (N 


o 


^ 




fN 


o> 


r^ 


r-^ 




in 


en 


^ 


^ 


fN 


CD 


fv. 




s 




ra 




C 




00 




cn 


(D 


o 


cn 


in 


in 






O) 


in 


to 




£ 


in 


5> 




(0 






w 1" 




o -v 


CD 


CO 


e^ 


CO 




f~^ 


OO 


o cn 


O) 


to 


cn 


<D 






s 


"ffl 


(0 


0) 


S 




o 


(O 


CO 


in 


CO 


CO 


to 


CO' 


lO V 


^ 


co' 


in" 




co' 


to" 


CO 


u 






£ i 
i « 


cn 


(D to 




m 


CD 


O 


in 


eo 


CD en 


«>. 


f^. 


fM 


O) 


O 


tn 


OD 






1 


3 


c 




in 


CN 












m r^ 


in 


in 


h- 


o 


■^ 


(D 


r^ 


a 








cm' ■.-" 


to' 


in" 


d 


CO 


co" 


ai 


fN 


o" cn 


fM 


in 


d 


cn 


cn 


OJ 


CN 




o 


ra 




0) 




CD 


Ol 


CO 


in 


O) 










eo 


CO 




CO 


co 


o 


CD 


CD 












CN 




CN 


o 


Ol 


in 


■V 


in 


<n • 


T 


CD 


o 


CD 


in 


iqr 


in 


CM 


u 


o 




Z 


" 






CN 


^" 


t' 


en 


cn" 


*-' 


cn' 


(N 


•o 


•^' 


"-' 


(N 


cn 


^' 


cm" 


cn' 


91 


g 




3 •- 

z 




CD 


*" 


*" 


*" 










^ 






•" 










"" 


c 
o 


1/1 
















































■3 














































T3 

C 
















































■6 














































w 














(O 


o 


in 


CD 


CO 


cn 


m 


O 


r» a> 


CO 


in 


CD 


en 


(D 


cn 


o 


a 
















































3 

1 


T3 
0) 








2 


in 


<D 


cn 


CJ) 


3 


CN 


^ 


h- 


<n r^ 




1^ 




IT 


in 


-<» 




< 








s a 


S 


CD 


fN 


TT 


CO 






(O '7 




en 


CN 


^ 


CO 






o 


0) 

u 


w 


<U 




o 


■^ 




in 


r^ 


o 


O) 


in 


in 


in O) 


CO 


CO 


in 


in 


•<)■ 


in 


in 


^ 


q; 




3 




CD 


CD 


CN 


o 




•«»■ 


o to 


en 


•» 


CD 


fN 


o 




^ 


CM 


u> 






fs 


<n" 


in 


to" 


■^" 


^" 




■^' 


CN 


o r^ 


CO" 


CO 


eo" 


in' 




"(i" 


(N 










oo to 




O 


in 


'f 


r- 




CO 


(D en 


CO 


■V 


in 


^ 






cn 


CM 


C 


o 




(N 


U3 


o 


(3) 




CO 




to 


CD 


o 




CO 


CJ> 




o> 


(N 


CD 


O) 


u 






o 




f*-' ^' 


S 






d 








CD* CO 


CO 


d 


in 


d 


CO 




fM 






< 


O) 






■9 


CO 


in 


CN 


r^ 


CO 


o> 


in 


CO 


(T>_ 1 


CO 


m 


O 


r^ 


f^ 


m 


en 


in 






E 
< 






cn 


in 




•9 




■< 






in 


^ 


o 


n 


o 


^ 


O 




3 


0) 


c 




in 


O) 


O) 


in 


V 


CO 


in 


o 


CO 


o" T-' 


fN 


CO 


^" 




in 


8 


cd" 


a 








5i 


CO 


■V 




in 




CD 








CO 


in 


in 


fN 


CD 


CN 


CO 


o 


ro 








(N 




cn 


(D 




r^ 


in 


o 


o 


m 




fN 


in 


r- 


m 


o 








n 
















m 




























in 


















^ 
































































V) 


i 

E 


















































1 












































c 

1» 




































































































rv 


cn 


CO 


cn 


in 


■*J 


in 


O) 


o 


r^ O) 


(N 


CD 


in 


CO 


o 


o> 


o 


c 






















































c 




CN 


n 


to 


CN 


in 








CO 






(D 


fN 


s 


CD 


r- 




CO 








o 




a> CO 


(N 


CO 


cn 


r^ 


^ 


cn 


® 


o m 


in 


in 


cn 


^* 


^ 


a 


CO 


OD 


3 


c 


<1) 

E 






« 


cn 


in 


CO 


CD 


CN 


O) 






*0 (O 




r- 


in 


O'. 




r- 


c 






_ m 








r^ 


o 




fN 




tN 


(N 


r^ CO 


f^ 


C3> 


r-^ 


CN 




S 


? 


o 


"o 


-^ 


*5 


T- 


cn 


(J) 


1^' 


^' 


^" 


tri 


in" 


5 


CD' 


CN 


,_" 


^' 


f^" 




to 


in 








^ 1 

E 1 


p- 


5 


O) 


CO 




to 


1-^ 


f^ 


o 


CD 


(o tn 


in 


r- 


CO 


r- 


1^ 


o 


CD 


^. 


0) 


£ 






i? 


r:: 


CO 


£^' 


CD 


a> 


TT 




CO 


c3 in 


in 


in 




o 


CO 




cn 








at ■v 


ut" 


V 


^" 


S 


in' 


to' 


3" 


(O co" 


cm" 


(N 


^" 


cn 


*n 


d 


3 


U> 




D 








h- 


in 




CN 


CN 


(N 


o 


at 


fN 


m CD 


in 


o< 




CM 


o 


5 


fN 










^ 


CM 


fNj 


Tf 


o 


eo 


r- 


CM 1 


in 




o 


CN 


to 


p^ 


CM 


D£ 


Q. 


z 








00 
CN 


PI 


in 


in 


■'' 


cn 


CN 


CN 


CN 


(*-' 


^' 


CM 


CO 


cn' 


CN 


CN 


CN 


G 






z 




h. 




*" 


*" 




*" 








;o 




*" 














< 


E 






























































































o 


c 






























































































Tt 






































































^^ 






















o 


o 




0) 












































V 














































■D 

0) 




E 
o 












































E 
o 












































i 

o 






o 












































c 












































£ 




o 








o 

8 


o 
o 
o 


O 

8 


d 

8 


§ 


§ 




1! 




§ 


§ 


§ 


o 
o 
o 


o 
o 
o 


O 

8 








in 
o 










g 


§ i § § 


§ 








o 

o 


o 

8 


8 


g 

o 


8 


§ 




1 


u. 












in 


O 


in 


o 


o 








in 


o 


in 


o 


O 








O) 












lO" 


o 


in 


o 


d 




£ 




o 


in' 


d 


in" 


d 


d 














O 




CN 


fN 


cn 


^ 




e 




o 




CN 


fN 


cn 


■^ 




l/l 












d 




CN 


tN 


CO 


■^ 




< 




d 




CN 


fN 


tn 


V 




(fl 








"O 










«/» 


W 


w» 


*« 


vt 


4) 








M 


*/* 


V* 


trt 


w 




C 




T) 












4A 


M 


M 


M 


*A 


a> 






V* 


V* 


V* 


1A 


M 


« 


C 


(O 


a) 




tn 

3 






8 






4) 
T3 


T3 


a; 




b 
E 


(/I 

c 

: 

2 


o 


(A 


T3 




at 

T3 


T3 




E 






3^ 






1 


o 




TJ 


T3 


T) 


T3 


T3 




(/I 

c 


O 
O 




T3 


TJ 


TJ 


TJ 


TJ 


O 

E 


2 
2 


0) 


i 








O 


"D 


c 


C 


c 


c 


c 






X) 


C 


c 


c 


c 


c 














T3 


C 


C 


C 


C 


c 







o 


TJ 


C 


C 


c 


C 


C 








c 
: 


in 

0) 


C 
3 


3 


3 


3 

8 

O 


3 


3 

o 
o 
o 


o 
o 
o 
o 


in 


c 

3 


3 


3 


3 


3 


3 


o 


3> 

n 




CD 






u 

e 

£ 

5 


in" 


c 

3 


3 


3 


3 


3 


3 


o 


in" 

M 

V 


C 
3 


3 


3 


3 


3 


3 


o 


• 
n 


? 




IM 




4 


n 

c 


o' 


m" 


S 


iri 


2 


o 


n 


C 


o 


O 


in 


O 


in" 


O 


o 


1 








■o 


o 


o 


in 


d 


in" 


d 


o 


■O 


TJ 


O 


d 


in" 


d 


in" 


d 


d 


re 

1- 






cn 




in 






CN 


CN 


CO 


■^ 


to 


in 






CN 


<N 


CO 


n 




W 






c 


in 






(N 


CN 


cn 


^ 


ea 


C 


in 






(N 


tN 


CO 


^ 


< 








5 


«/► 


U« 


4A 


V» 


W» 


v> 


*« 




3 


U9 


M 


*/* 


«A 


M 


w» 










D 


V* 


tA 


tiw 


«* 


V* 


V* 


M 


>< 


D 


(A 


tA 


«<* 


M 


tA 


«• 


^ 


1 



Basic Tables 



61 





























































in 




CO 


o 


CO 


fN 


CD 


•^ 


CN 


cn 


co 


in 


CN 


h^ 


CO 


o 


^ 


CM 


v> 








c 






CM 


(N 




CN 


O 


in 

CO 


in 


in 
to 


CO 

<n 


cn 

<n 


O 


CO 


C7> 
CO 


CN 
CO 


in 

CO 


in 


in 
cn 


CO 
CD 


2 






■^ 






s 


CD 


CO 


o 


o 


O) 


S 


5 


8 


s 


8 


In 


CO 


cn 

CD 


o 

LO 


in 

CN 


cn 


8 


a 






3 




o 


r-~ 


co 


O 


(D 


O 


h~ 


CO 


CD 


CO 


r* 


CD 


CN 


o 


CD 


h* 


CO 


CO 


CO 


Oi 






3 




O 


in 


cn" 


cn" 


cd" 


in" 


in" 


d 


CO 


co" 


h- 


cn" 


^" 




r- 


cn 






co' 


oo' 




E 


o 

E 




s 


■<t' 




S 


§ 


o 


in 


R" 


s 


£ 




CO 


R 




o 


in 


in 


^" 
in 


CO 






1 




CO 

■* 


CO 

cn 


CN 
CN 


CD 


o 

o 


CO 


cn 

CO 


CD 

cn 


CO 


O) 


CO 

cn 


CO 


CN 


§ 


a 


^ 


^ 


OO 


n 

CM 




< 






m 


















00 










CN 














< 






CM 




co" 


•^' 


cn 


p-*" 


CN 


CD 


CO 


lO 




to 




in 


r- 


CN 


CD 


CO 


r^" 


























































t£l 








CN 


CO 


CO 


CD 




in 








fN 


co 


to 


CD 


r-. 






>. 
























































CM 


















CM 






















3. 
< 














































Si 


c 
o 




























































































1 
















































.^ 
















































•t 






,_ 


o 


in 


CO 


in 


m 


in 


cn 


o 


r- 


cn 


tN 


to 


in 


CO 


O 


cn 


O 


9! 






o 






«o 


o 




CN 


CO 


CO 




O 


CO 


(0 


O 




CO 


fO 


CO 


r^ 


O 


CO 








o 








CN 








tN 






CD 






CD 


fN 


•V 


CD 


f- 


o 


CD 




E 




tn 




^ 






CO 


o 


^ 


o 


CO 


CO 


in 


r^ 




CO 


CO 


^ 


O 


CO 


CO 














■<r 


CO 








O) 








? 


OO 






CO 


in 


cn 


O) 


r-- 


O 


w 




0) 

E 


c 


oT 




<- 


O) 


CO 


CO 


o 


tN 


in 


CD 


a 


CD 


CD 


Oi 


*-_ 


o 


fN 


in 


CD 








ll> 
Si 

£ 


E 


oT 


r* 


in 


CN 


to" 


in" 


d 


in 


co" 


in" 


s 


(D" 


fN 


^ 


•n- 


p^ 




to 


in" 


to 


ti 


3 


(N 


en 


in" 


cn" 


in" 


co" 


to" 


co" 


■^" 


r-" 


3 


cp" 




h- 


1^ 


to" 


co" 


t' 


r--' 


a 






3 


CO 


u> 


CD 


CD 


o 


OO 


CD 


CO 




cn 


in 


in 


in 


in 


o 


CO 




to 


U) 


c 




aj 




GO 




CO 


CO 




■^T 






CD 




V 


CD 


o 


^ 






CD 






o 




u> 


to 


CO 


CO 


o 


tN 


o 


cn 


CN 


cn 


CD 


in 


CN 


o 


CN 


o 


s 


CN 


1^ 


3 




3 

z 






U) 


















iO 
























3 

z 






s 






co" 


•^" 


co" 


CN 




CM 


h- 






(N 


CO 


CO 


tN 


CM 


CN 


ci" 


m 
o 




























































"^ 




CO 




CO 


CD 


CO 


tN 


in 


o 


■^ 


CN 


in 




CD 


CO 


CN 




3 










CD 




T 


(O 


tN 


tN 




o 


■C 




o 




CD 


CM 


CN 




o 


■tr 


CM 














CO 


cn 




■^ 




in 


■V 


in 


u- 


r^ 


■^ 


O 


o 


■^ 


cn 


^ 


in 


m 




c 

3 






(T> 




■^ 


•^ 


•^ 


CD 


■^ 


in 


CO 






CO 


CO 


O 


CD 




in 


cn 


OI 






"c 

3 










o 




cn 




00 


■V 


■^ 




CD 




in 


CO 


fN 


o 


•^ 


^ 


CM 


2 








CD 


CO 


o 


in 


in 






CD 


^~ 




(D 


CN 


CN 


CN 


r^ 


h- 


CD 


r~- 


<D 








S" 
d 


w 


^* 


co' 


o' 


cm" 


■^" 


co" 


d 


d 


u 


p^" 


<fi 


co" 


r^ 




r- 


Q 


d 


en 


55 




o 




Ul 


■t" 


O) 


■^" 


00 


h-' 


in 


ai 


cd" 




h* 


co" 


o" 


in" 


r^" 


in' 


cn 


cd" 


in 






o 






CO 


■<T 


CN 




O) 


CO 


CD 




a 




r^ 


a> 


to 


in 


cn 


(0 




CM 






E 
< 




tr 






(N 


a> 




O) 


CO 








■^ 


O 


CO 




O) 


CO 




■^ 






E 
< 




«■ 


CO 


in 


CO 




CO 




CO 


CN 






m 


o 


CO 


r- 


cn 


cn 


CM 


to 












* 


' 


"- 


r- 


CN 


»- 


CN 


*- 






* 


•^ 


*" 


CN 


•" 


CN 


*" 












cn 


CN 


TT 


h-.* 


t' 


CO 


cm' 


CD 


in* 


r^ 




co' 


f^" 


cn 


r- 


^ 


CO 


in 


CO 


















































c 










V 




CN 


CN 


CN 










CD 












^ 






CO 




1 














































9 

Q. 




























































































E 


















































^ 














































,^ 


w 




CM 


CO 


CO 


T 


in 


OO 


CO 


^ 


cn 


M 


in 


p^ 


CN 


-(t 


in 


a 


^ 


O) 


(n 






o 






o 


o 




Ol 


■^ 


in 


■<T 


at 


CO 


00 


O 


CD 


a> 


■c 


in 


■w 


a) 


CO 


CN 






o 


c 




cn 


'T 


^ 


CO 


CN 


OJ 


r-* 


CO 


CO 


cn 


CO 




o 


h- 


cn 


a 


cn 


CO 


tn 












m 






■^ 


o 


CO 


CD 




CN 


(7) 


r- 


CD 


'T 


CO 


CD 


CD 




fN 


m 








o 




CO 


CO 


cn 




cn 


p^ 


un 


CN 


T 


Ci 


to 


CN 


CO 


in 


CO 


CN 


CM 


Tf 


<n 






J3 
E 


c 


fT 




•- 


(J) 


CO 


in 


tN 


CO 


•- 


in 


r 


<D 


CO 


■^ 


CO 


CN 


CO 


'- 


in 








E 


s. 


p 


N- 


■^" 


ai 


r-' 


cd' 


co' 




CO" 


CD 


a 


CO 


co" 




O) 




cc 




CD 


CN 






^ 


(N 


tn 


LD 


(N 


O 


co' 


CO 


CO" 


CO 




a 


CD 




o 




CO 


co" 


CO 




w 






E 


CO 






t^ 


o 


Ol 




o 


CO 






CD 




CM 


CM 






00 






Q) 




V 




CO 


O) 




^ 


CN 


CN 


CO 


a 




CO 


r^ 




TT 


CN 


CN 


CO 


M 








a 


CD 


CD 


">. 


■^ 


tN 


cn 


cn 


CO 


cn 




■<T 




CD 


P^ 


CN 




S 


<» 






3 

z 






r- 


• 


• 




»- 


»- 


»- 


»- 




r-* 




• 




»- 


'- 


1- 


'- 










3 

z 


tu 




us 


in" 


d 




d 


co" 


in" 


fs.' 


to" 


|v 




^' 


CO 


in 


P^ 


IT 


h- 


cd' 


OO* 




















































s 




U) 


















« 


















CN 












<7> 




Tf 


CO 


CO 


o 


cn 


TT 


■<T 


cn 


o 


1^ 


tN 


o 


in 


CN 


TT 


^ 


CO 




























































00 


(N 


o 


•^ 


CO 




<D 


o> 


o 


o 


CN 


n 




fN 


o 


o 


a> 


o 


a 














s 


in 


CO 








O) 


O 


CN 




CM 




fc 


CO 




g 


O 


<f} 






3 






a> 


CO 


CN 




CO 


* 


<0. 




CO 


00 


CO 


in 


m 


h- 


CO 


CN 




CO 








c 

3 






o 




O) 






CN 


CO 




a 




CO 




<c 


CN 


^ 










s 


a 


r^' 


^' 


^ 


co" 




h- 


V 


ai 




in 


^ 


CO 


to 


CO 


r^ 


^' 


oi 


r»- 








CD 
CO, 


^ 


CO 


O) 


CO 


o 


CO 


o 


(N 


o 


y- 




in 


CD 


r». 


cn 


a 


r 


o 


a 














■V 


s 


CD 


CO 


r* 


CO 


o 




CM 




C7> 


O 






CO 


o 


o 










o 


co" 


CD" 


s 






ai 


a 


s 


h- 




in" 


cn" 






cn 


9^ 


^' 


CM 






< 




s 


m 


CD 


O) 


CD 




CO 


in 


c 


^ 


■V 


CD 


CN 


o 


a> 


CO 


in 


to 


■o 




< 




h- 


in 


cn 


in 


tN 


^ 


a 




CD 


c=> 




r 


t; 


(N fO 


CM 










(D 


ai 


ai 


in 


■<t" 


co" 


CD" 


o 


CD" 


CN 




CN 


CO 


■^ 


tN 


in 


8 


cd' 


a 


ra 








m 


(N 


CO 


Oi 


m 


CO 










CO 


h- 




cn 






»- 


o^ 












CM 




fO 


CD 






in 


o 


o 


P 






CN 


in 


r^ 


in 


o 


"O 










n 


















CM 






























to 


















tc 




















c 


c 
















































1) 














































3 
















































1 


E 

8 














































tf 


f 


























































































~ "S 














































1- 


c 














































c 
o 


1 


















































E 

D 
Z 


c 




i 


ift 


CO 

in 


CO 


in 
in 

CD 


CN 


in 


o 
a> 


o 

CD 






(N 
CD 


CD 
CN 


in 


CD 
CD 

in 


o 


O) 
O 

cn 


o 

CD 


s 


< 


T^ 


1 

E 

3 

z 


Ifl 

c 




§ 


CO 


i 


s 


to 


s 


S 


o 


Oi 

CN 


o 
c 




a 


% 


p^^ 


s 


p^ 


5 




i 






3 
* 


tN 


R 


ffi 


s 


a" 


S 


i 


§ 


co" 
5 


s" 




s 


i; 


S 


s 


o 

CN 


8 


co" 
5 


a" 


<n 

a 




3 


in 
cn_ 


^ 


cd" 
in 




d" 


cd" 
m 


m" 


CO 


cn" 

CN 


cn" 

CN 


*• 

s 




m" 


co" 

s 


s 


in 


C^ 


s s 


s 










S 


CO 


in 


in 


■T 


CO 


CN 


(N 


tN 


r^ 






CN 


to' 


CO 


OJ 


CN* 


OJ 


a 










c 


















c 
























c 








g 


7 


s 


O 
1^ 


in 


§ 


m 
o 


1^ 


i 


a 


CO 


S 


CO 


03 
CO 


s 


a> 

o 


s 


^ 






^ 






00 


in 
o 


OJ_ 


cn 

CN 
CO 


o 

CO 


CD 


CD 




in 
p- 
o 


o 

CO 


CO 


s 


CD 

in 


CJ: 


CM 

cn 


1-^ 1^ in 
CO 1^ r- 
o cn o 


o 
r- 

CM 






E 






If 


O) 
CO 


CD 


CO 


in 

CO 


o" 

o 

CD_ 


CD" 
CO 


co" 

CD 

cn 


co" 

in 


a 

U) 

in 


OJ 


co" 

CD 


o" 

CO 


•cf 

CO 


co" 
in 


ai 


co' 

CD 
O) 


co" 

in 


00 






3 
O 

E 




Q 


i 


CD 


s 


i 


i 


f; 


i 


iri 

CO 


in" 


i 




§ 

■^ 


fD* 




CS 


8 g g 


i 


c 
1) 


c 
2 


< 










fN 


CN 












h- 




^" 














m 


■a 

ra 


§ 


< 






5 


co" 


CN 


in" 

CM 


CN 


CD 


d 


in" 


cn" 


(0 
00 


r- 


in 


ai 


■^ 


CO 


d in" cn" 


in" 
m 


1 


m 














































T3 

c 














































o 
a. 


a> 














































- 2 


t5 

3 


























































































~ U) 














































E 

c 


Q. 

E 
S 














































y 


T3 














































E 

3 

z 


C 






i 


S 


cn 


CD 


(D 


p- 


R 


i 


^ 


CD 


s 


o 

5 


^ 

^ 


CD 


8 


CD 


in 

CO 

CO 


(0 

a 


ra 
CD 


T? 


o 

E 

3 

z 


c 




i 


in 


? 


CO 

in 


CO 




in 


i 


s 


r- en 

CO r- 
in (D 


fN 


o 


c 
o 


1- o cn o 
CO r^ o CD 
CM cn cn p^ 


s 






1 


CN 


00 
00 

m 


CM 


CN 
O 


(3> 
CO 
CJ) 


O 


ai 

CN 

in 


CN 


CD 

cn 


in 
in 

IN 


00 


T- 


o" 
cn 


co" 

o> 


o 
in 


in" 
in 


CN 


■^" 

CD 
CO 


in" 
in 

CN 


in 






3 


CO 

to 


c 


in 


in" 

p-- 


co" 

CN 
CN 


s 


§ 


§ 


lO" 

5) 


s 


cm' cd' 


co 


in" 


8 


CN 


S 2 s 

o a> CN 


cn 

s 










•T 


















(N 




























a 

CM 


co" 


in" 


in 


^" 


co" 


cn" 


cn" 


cn" 


r^" 




cm" 


c^ 


cn CN CN CN 


o" 


c 
o 




5 




(N 
tN 




: 


CD 
5 


O 


CO 

§ 


CO 

co 


CN 


CN 
CD 


in 

CO 


00 
C 




in 


CO 

o 


CD 

o 


CO 

r- 
co 


rvj 


fN 
CD 


in 
cn 


a 


c 
o 
o 


B 


c 

3 




g 


^ 






~% 


s 


(3> 


T 


CO 

o 


CO 


3 




N. 
■^ 


? 


CT 


in CD ■<- 
Sow 


tn 


1 




o 
E 
< 




U3 

tn 

o 




r-" 




ai 


CO 


CN 


in 


CO 






in 


CN 


a> 


m 


cm" 


s" 


g 

■^ 


r 


c 
E 


o 
E 

< 




c> 

M 
CM 






ai 

CN 


d 


in" 


cn" 


■^" 

CD 


CO 


fO" 
CM 
CM 




tN 


c 


IT 


cn ■^' r-' 
■^ CO CD 


oo' 


c 
















































1» 


ra 
















































o 














































s 


< 














































^■ 


< 














































_ Ifl 


^ 
















































































~~' 


■""■ 


""" 






3 






















~~ 
















~~~ 








3 

S 


— 














































■d" 

TO 


ra 
-o 

c 
o 
















































o 






00 


. 


CD 


h- 


CD 


in 


^ 


CD 


in 


in 




h- 


r^ 


CD 


in 


^ 


CD 


m 


« 


£- 


•s 






CM 






^_ 


CN 


,_ 


CN 


^ 


in 


T 






CO 


CM 


^ 


CN 


^ 


in 


00 


(/) 






Ifl 




o 






1^ 




in 


O 


"T 


O) 


w 




r^ 


h. 




in 


o 


^ 


Oi 


•^ 


o 




S2 




m 






in 


-T 


o 


■g' 


o 


O) 








CO 


•«T 


O 


Tf 


a 


O) 




o 
o 

CO 




XI 

E 

3 

z 


E 




CN 




CO 


in 




r~- 


CO 


h- 


CO 


cn 




in 


in 




1^ 


CO 




CO 


c5 




£ 


£ 




c 






CO 


a) 




CO 


CD 


CO 


5 






o 


O) 




cn 


to 


CO 


00 




5 


5. 


in 




in' 


^' 




tN" 


<d" 


o" 


cn' 


cn 




^" 


^" 




CN 


CD 


d 


CO 




1 


Su 


■O 

E 

3 

z 


3 


G. 


cn 






r^" 


in" 


in" 


d 


co" 


cd" 


m 






cn" 


in 


in 


o 


cn 


cd" 


lO" 




0) 




5 










TT 


o 


in 


CN 


1 








' 


■^ 


O 


in 


CN 




W 


J 




h- 












cn 


■n- 


CD 


r- 












<r 


^ 


CD 






T3 


















O 


o 


o 










d 


o 










7 




"O 


















































<U 


01 
















O 


o 


o 








CD 


o 


o 










* 




OJ 


4) 
















































£ 
















o 


o 


o 








o 


o 


o 










s 






E 










































B 




3 


o 










o 


in 


o" 


in 


o 


o 




: 




o 


in" 


o 


in" 


o" 


d 






3 


o 










o 


in 


d" 


in 


o' 


o' 




"p 




o 


in" 


o 


in 


o 


a 






"O" 


o 










o 




(N 


CN 


to 


^ 




c 




o" 




CN 


CN 


CO 


■V 




V 




"U" 


o 










d 




fN 


tN 


cn 


■tr 




^ 




d 




CM 


CN 


c^ 


■<i 




of 




ra 


c 












V* 


b9 




w 


tt* 


0) 








w 


W 


w» 


w 


tf* 


5? 


c 




ra 


c 












ty> 


Vi 


vi 


M 


yi 


^ 








y* 


M 


M 


Vi 


M 


0) 


c 




"o 


Ifl 






7 


Q 


V* 





5 


5 


0) 


9> 


1 


V 


o 


w» 


d> 


ai 


0) 


V 


V 


o 

E 


% 




o 


Ift 






1 


^ 


</» 


V 





o 


V 


Q> 


O 

E 


ifl 


Q 


V* 


o 


^ 


o) 


t 


OJ 


O 

E 


1 




01 


o 






J 




-^ 


TJ 


T3 


T3 


T3 


TJ 


c 


o 


^ 


•o 


■a 


T3 


•o 


T) 




0) 


2 








0) 


T3 


T3 


XI 


TJ 


■o 


E 




o 


T3 


■c 


-o 


XI 


T3 










TJ 




c 


c 


C 


C 




o 


T3 


c 


c 


c 


c 


C 




Z 










X) 






c 












■D 








c 


C 








w 


ai 






t/! 

E 


in" 


i 


3 

o 


3 

o 


3 

o 


3 

o 


3 

o 


o 
o 


in 


C 
3 


3 


3 


3 


3 


3 


o 






O) 






tfi 


in 




O 


O 


o 


3 

o 


3 

o 


o 
o 


in" 




O 


O 


o 


3 

c 


3 

c 


o 
o 


a; 

1 

o 














o 


o 


o 


o 


o 


o 


o 






























£ 




o 


O 


O 


O 


o 


o 


o 




O 


O 


o 


o 


a 


o 


o 












: 


0) 


o 


o 


o 


o 


o 


o 


o 


a 


^ 




























V 


o 


O 


O 


O 


o 


o 


o 


01 


o 


O 


O 


o 


o 


o 


G 


o 












a 


c 


o 

in" 


o 


in 


s" 


s 


s" 


o 


2 


T) 


in" 


d 


in" 


o" 


in 


d 

CO 


d 












1 


T3 

C 


o 


d 


in 


o 


in 


o 


o 


2 


"? 


O 


d 


in 


° 


IT 


a 


o 














D 











































































t« 


b^ 


*rt 


bft 


w» 


w 


(« 


it 

K 


D 


w 


w 


(/» 


t/> 


ty> 


lA 


iA 














D 


w 


t» 


bf* 


trt 


trt 


t« 


to 




3 


W 


tf» 


(fl 


V 


w 


w 


vt 












< 


















h- 


















2 












< 


















h- 


















z 


1 



62 



Individual Returns 1992 



■a 

0) 

3 
C 
**3 

C 

o 

o 

I 

0) 

E 
o 
u 

c 

M 
M 
O 

O 

TJ 
0) 

M 

3 

< 



N 
Vt 

E 

0) 



(0 



C 

ra 

w 

c 
o 

'■•3 

u 

3 

•a 

Q 

aT 

E 
o 
u 

c 



E ^ 



cm" o id' (n r-' to' y- V r-" cm" 

CD (Dh-h-(Nq)ninin go 

If) -^l-tDOJolcOfOtDIO 

00 *- (T) in "<T O OJ CD 



OfNcoeoi^Oh-cn 

^ <N OJ OJ 0> CO in (D 

o iri CN r-' CO* '- V •- 
(or-f^(NO)'n'inin 

■V (D (N (N OD CO (D 

■■- (O in 'V o (N 



In 


o 

CO 


CD 


g 


(O 


s 


s 


o 


s 




CO 






in 


S 


O 
O) 


1 


1 


s 


CD 

in 
to 


fN 

in 
in 


in 


in 
o 


o 


en 
o 




in 


3 

<r* 


in 


CM 

in 

in 


in 

CN 


in 
o 


O 


CO 

o 


CO 

en 


in 

CO 


r- 




T- 


(N 


en 


en 


(N 


(N 


(N 


r^ 




^ 


CN 


CO 


CO 


fM 


(N 


CM 



CO CN ^ (D 



5 S 



*- c» in CO r* r- 
1^ o> CO (N (O in 
»- *- (N (N '^ m 



^co*-<orN<r<D<D 

CNCOCO'^mCDCOO 

(oocDcocoint^*- 



*- *- (N rM ■v «n 



T- CNCOCOO)COCOO>0> 

o (Dino>coinmco'^ 

r-_ (NO)0)'V'^0)r-eo 

o" o o o r- r^ V CO O) 



cN(Ocoo)coeooa> 
(omojcoinmeo^ 

CNOlOl-TTTCWr^cO 

o o o r^' r^' T oo' oi 
^(DVCD*-O00) 

•»jninint^«neo(o 



r- in CN o) 
o 1- T CO 
<o" r- CN r- 



OD 

O 
00 


g 


CN 

in 


CJ) 


o 

<3> 


o 


§ 




CN 

in 


C4 


in 

5 


3 


S 


r^ 

s 


K 


§ 


s 


CM 

in 




s 


a 


in 




o 
o 


a 


r- 

S 


S 


OD 


S 


S 


CO 

(D 


CO 

o> 


i 


o 

CM 






CM 


■.- 


■v 


in 


CO 


CM 


»- 


f- 


*- 


tr> 








T- 


*- 


*- 


«- 


■»- 



«> to O <£> O -V 

cn o CO in o in 
m T- (N CM in -^ 



OD (N O CN 



if 

z 



M''TO)ino<ncpT- 
in'^r-0)(3>cncor- 

<D0>{0CM(D"«X0)O 
cm" ■^' cd' OJ id fN co' <D 
inO>C3)0(DCOCOOI 

r—^inr—inmoin 
CM ^' ■^' co' (n' 1-" cm' •- 



CO (O in CN CO 

CM fN CO CO CO 

■<T C^J O) O) -V 



fMOcoT^inoin 



CM fM T- (N T- 



r- r- to oi o CO CO 

oo in ^ oo r- O) in 

• I o in O) O) O) 

r- in in m' in i- 

eo O) t- fM 1- CO 

*- fM t- »- 1- 



^ r- 0^4 to to tr> 

■^ o CO O) in o 

r^ -^ r- CJ) en o_ 

cn" to' fM m" T^' ^" 

Cs( 



to ■^ o in t3) CO 

(O CM to to O) ^ 

fN in to o 'V CO 

CO o ^ r- »- lo to to' 



CD to fM ■t- 



to o o o to o 



to CO o) 1^ en to 

to »- to CM fM to 

h* C7> in eO O f*- 

tO *-" CM O 



'tr (O •- 



o CO oo r* r^ 
^ Vi (D in »-" CO 



CO to inooainaio) 



r^ o r^ (^ 1^ h- r- 
cm' V* to' «n ^' co' 



0) 


3 

o 


U 


*- 






3 


<U 


O 


m 


to 


m 










w 


h 


c 


n 


3 


£ 


4irf 




0) 


t 


in 


4) 


< 


E 


o 


»! 


■* 


S 



o CM CM in to in to 

r- to tJ> CM 1- to to 

CD (D to r^ ^ r- in 

<d' co" o' in n to in 

CD fN ■t- in «) o 

fM ■^ ^ CM CM CO 



(D to to o r- in 

to' to" cm' •-" to' in 

• in r- in to o 

>- CO CM CM CO 



^tOOOtOfO'^CO 

incocMtocoincMO) 

l--0>^tOtOO>CNO) 
co" fo"^ o" cm' f-*" co" CO cm" 

CnCOO^^CNOCM 
COCOCO^-fMOOJCM 
CM ^ ^ ^" co" cm' cm cm' 



to CO ^ to ¥> 



oo »- CM r* r* ^ . , ,, 
tncoco^atoofMO) 
r-" o" IT-' f^" o to" to' CN 

i-^QCNtD^QCN 
*-' cm' cm" CO CM cm" cm" 



O O O O Q 

o o o o o o 

o o o o o o 

° in' o in' o" o 

O »- CM CM CO ■<» 



4) T5 -O TJ TJ "O 



O O O O O O 

P in' o in' o o" 

O *- CM CM CO TT 



(A (/» t/k V 

rtk A^ /ti Ai rti ^ 



^ 0) V V 0) 

Q) TJ TJ T) T3 TJ 



C k, w 



(I) ^ 



8 8 

o o o o o o 
o in o in o o" 



o o o o 
o o o o 



5 in 
Z, V) 



8 8 8 



«9 V» ««> X 



'pi-'. oinoinoo 

^i/^T-^tNCMCO** 




a o 



Basic Tables 



63 



■a 

0) 

w 

< 



0) 

N 

E 

0) 



X 

re 

I- 

C 

re 



•D 

0) 

o 

<n 

c 
o 

u 

3 

■o 

0) 
Q 



c 
a» 

E 

M 

3 

< 

E 

o 
u 

c 



o ^ 

S ! 

3 « 

(0 I 

o 



0) 

•a 
iZ 



t 4) 



I? 

z 



r^ incOT-"^ ococoinoj 
h". oin'TfN (or-cotDO) 



in(D»-(Na) tDOOh- CO 

r-tDintof^ i-ojr--^ «) 
ino*-a)(N ■^r-'^(N co 
t~- oj CO ^ r- o in CO O) CO r— ^ co h- ^ 
fsir^corM r- inr^ in^-i-CN to 

in 



K COfDCDCO ^0(N?^^ 

(j> (Dintoin cNoo-vcD 

CO 1- in (D CO cj) r-^ as o CO 

(O co" 1-" o (N ■^" o co' en CO 

00 "-cncDTT comcDTin 



^ O) ^ 00 CO CO o ■ 

■V (O CO »- <D CN O I 

CO 1- in T- T- o *- I 

in co' m' CO co o co 

■^ TT CN CD CD CM 



TJ-O'- (NCOCOr^tD 

(DCOCD ^OCN-^O 

• COO) h-in^T-O 

CJ) CO' CD' CN to" * oo' 



i^r^CNO T-cocoo) 

(Oinoo> ■^T-t^co 

0>« ■^CO CNCOOO) 

• ^" in cn" co" ■^" (N 

• r-^ (N CO (N CO 



CM »- 



in CO CO in in r- 

CO O C3) CN r^ o 

CO ^ CO <N (O O 

(N in <0' r^ * co' CD CN 



CNCNcocJ) r^t~^(Or- 

C3>0)r-'V COCT>CN(0 

•^■^0>'«T CJ>(D<DCN 

CN cn' cm' •-' fN 



^ 




^ 
















,_ 














in 


CN 


^ 


O 


<0 








CO 


cn 


CM 


<-» 


T 


Cl 


PI 






















^ 


(D 




o 




CO 


in 


CO 


CO 


CO 


o 


CO 




■^ 




■^ 






















cn 




rsi 


in 


m 


m 


cn 


CM 


in 


cn 


(V. 


(O 


CN 


o 




*D 


CO 
CD 


CO 


CO 


CM 


T 


r- 




r^ 






CD 




r~. 


CO 


CO 


CJ) 


CM 


(N 


I/) 


3 





r- CD 1 in (o 

T- CN CO CO CJ) 

T-_ O CO T- CO 

oo" CN ^' co" ■^" 

CM (j> at C3 o 

0_ ^ CO CO 

n 



in CO in CO ■■- 
CO o> CO r^ ffl 

T- CM CO O CO 



■^ o O CO CO 

^^^ ■^ CD cr> CN 

CN CO CD CO CO 

1-" in in in m 

O CO o O CO 

CM T- T- CM *- 



TX *- CM CN 
cO O) oo O) 
O O) t- "T 



V 0)co«TO ooo)T-co nincMcocM coi^o^ (ft in 

^ rslT-OI^ OOCOCDt- CDi-OJCON f^cDcoeo to 5 

--■— ' ~"CMinco oeooinm o>i-co«- f* oo 



O) CN V in 

♦-" o' ^" in" CO 

^ in r~- CM T- 

OD r^ K- f^ CN 
•-" co" ^*" 



as 



cD^-incoo) o<M(ocNi- ihf»-cor~ 
(NOicDO>o »r».r«-0)h-_ coo>inm 
■^" o' o> co' co" ^" ■«-' r^ CO »-* cd' 



0) E 



re 




F 


o 




m 


c 




c 


o 










0) 








u 


^ 




(1) 






UJ 


b 
o 


4) 
E 


r^ 


o 

c 


0) 
41 


^ 




(0 


0) 


tf) 

(A 




2 


O 


O) 


re 


w 


■^ 


H O 


< 



in 1^ ■^ -w 


r^ eo CO in o 


in o ■.- 
o 5 o 


r^ o CM r* 

CO *- O) CM 

o ■^ V r* 


1- Q CO C7) Tf 

^ " £ K ^ 


s«e 



I 1- CD CO 

I »- <N in 



M »- fM (N ■ 




O) r* -^ CO in a o) 
T- lq CO O) ^ ti 1- 

1- CO CO ^ *- r- r-- 



SincocoCTp 5cor-.cD f* f^ 
coinco-Sf cpScD*- K w 
i-0)(Ninin NcNr-fM K t- 



eo r- CM K *- 



CM CO CM 

r^ o> 00 
■V r- o 


o CM r^ CO T- 


ssi 


h- CO O) 

in -v -^ 

^ in 1^ 


C^ S S CN S) 

T- h- CD in CO 


SS5 

CO CN T- 


CN CN r- 


1- 





o o 
o o o 
o o o 
o in" o" 



o o 
o o 
o o 



' 4/» t/t U> ' 



o o o 

o o o 

o o o 

' in' o in 

■ CO "^ -^ 

• V* vt vt 



o "o c ti 



in 



C 3 3 



0) a> q> 0) 0) 

T) TJ T3 "D TJ 

C C C C C 

3 3 3 3 3 



.. O O 

^ O O O 

0) O O O 

■o o o u-,- 

nj ^ m T- *- 

«-S D (A tn tA 



o o 
o o 
o o 

o" in" 

CN CM 



o o o 

o o o 

o o o 

o" in' o" 

CO CO ■^ 



o o o o o 

o o o o o 

o o o o Q- 

o' in o' in o 

in in CO r^ »- 

tA tA tA f/i y* 

0) 0) ft) 41 4> 

■O XJ "O 73 T) 

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 

in o in o in 

Tf in in CD r^ 

(/> tA tA tA t» 



o o y 

O O H. 

o o o 

o o g 

O O V^ n) 

CN in ^- S: 

(A (A iA O 

5 3 5 

-O TJ T3 S 

C C C '^ 

3 3 3 O 

O O O 2 

O O o '-'. 

o o o o 

o o" o" 2 

o o o ". 

<- CN in T- 



4) E 

E - 

z 



i o 



cj)ino)co (Ncn'^coo) 

COCOOr- OOCMO^OJ 

O)cor-* oof~-i-o_ 
co' ■^' r- 1- T- o) co' to" 

- - CN »- " 



3 CO ■^ r- 



in^COi-O CMCMC3)0) 

»-0)Oco(3) ininincD 

in^-N-coo) oinh-(N 

rvT ,-' r-' in c» o> CN 

" CN »- 1- »- 



oc3)coin i-r-^ininin 
incNco-^ cD»-r^inin 

COCOCOOJ COCOCD'H''^ 



incocMh-o> r-oino 

^cOCMCNO O'^OO 

O)coo)co*- r^cocoT- 



h~ h» O) 1- 



TCOCOCO ■^(NCDOO -a-i- 



co'^rr-^ (Ococdt-cm cocmp-cmo r-ocom 

1-o^to incoco^-h- 1- t-~ t- CO a> r-cor-in 

OJCOCMCM 0O'^CDa>CO tOCOOOJCD COO)'--^- 

co' co" (O co' CD ?' *;' cn" CO r>j" ■<»■" r-" ro" r: f^ 5 



o CO m <n OD 



CO CM CO CD CO ^ 



incN co^inc3) to co 

CN CM 0> 



1- p^ h- *- 

o CO r^ o 

■«*■ CO O) f^ 

Tf' o) o" *- c3) o in r- o) 

• • CO'— 1— fOCOfOi— 



COCO-VOO COTOCOCJ) 
CO-VCDCOCO r (J> 0> f- -V 

oo»~o>a)eN r^r^oh-o 



CN CM CD »- 

in o CO ^a- 
CO ^ in CO 



^ to 
lO to 



r- rj r- CO o 

0> O ■^ OJ CO 

^ CM in o in 
CM o> r- O) ^" cm' (3> co" in 

0>0)CDCD CMCOr-'TCO 



■1- in ■.- CD o 

to in CD CN CO 
to 0> CM <- CO 



O) in T- CM in 
o r- CM in -^ 
CO ■'T r- T- in 









Z 



■ O O CO 
) CO CO CT> 

) « in O 



CO CO (N CO ■ 

O) O) N in ' 
in ■^ CM oS I 



in CM ^ r- h- 

CO in (O CM CD 

CO CO CM CO CD_ 

CO O) O CO CO 



CO CO o> o 
in ^ ^ T- 
o • • • 



<t> CD CO r- 

CM CM CO 1- 

co o in to 


S3 


s«s^ 


SS 



S S s 
S S 5; 


R§8| 


in eo CO 
in o (0 


ICSSf: 



I (D CO r^ CM o 



. _ T- CM Q I 

SCO CO CO I 
S CO T- I 



I O K in I 



- to r- 

8 S" 



CN a S S S ■ 



r- oo to r* 



1- CO 1- CD <» 

CO O 1^ CO »- 

^ (» (N *- O) 

to" ■^" ^" h-" 5;" 

0> CJ> CO CN CO 



in CO Q eo 

Sm o r^ 
CO r^ oi 



o o 
o o o 
o o o 



o •- fl> « 



S ^^ o o 

^ Q O O 

0) CD o o 

• -o o d in 

S— c in T- T- 

D <A </> ^ 



o o o o o 

o o o o o 

o o o o o 

in" o" in o" in" 

CN CO CO ^ T 

V* V* t/t tA Vi 



O O O I 

O O O I 

O O O I 

o" in o" 1 

in in CO I 



o o 
o o ' 
o o I 
o" o" I 
o o ' 
(N in ■ 



t iA V* V* i_ i_ .- 
., _ 4> 4) 4> 
4) TJ "O -D 



CCCCC CCCCC 
----- 33333 



3 3 3 3 3 

O O O O O 

O O O O O 

o o o o o 

o" in o' in o' 

(N CN CO CO '^ 



o o o 

o o o 

o o o 

in o' in" 

•^ in in 

tA Vi Vt 



o o 

o o 

o o 

o' in 

to r- 

tA t/» 



3 3 3 O 

O O I 

O O I 

O O 1 

O" O" I 

O O I 

T- CM I 

V* Vt I 



s s 



64 



Individual Returns 1992 



■o 

0) 

M 

3 

< 



N 

>t 

E 



X 

H 
c 



•o 

o 

w" 

c 
o 

u 

3 
T) 

0) 
Q 

c 

0) 

E 

*•» 

V) 

3 

< 

E 
o 
u 

c 



w 

0) 

u 

w 
3 

o 

M 

c 



0) 

■o 

0) 



o (O o »- »- 



PI <ji in CH <0 (A 

S ? S 2 8 ? 






5 rt 



s 


o 








o 








CO 


■v 


r^ 


r' 


f^ 


CO 


' 


T- 


<D 



So ^ 
o o 



i a; 

z 



O) (N O ® 

O) ^ i/S © 

m h- »- r^ 

i s s s 



(D<n»-CO J- r^ w- ^ NO 



o> CO r* CO to 



fsj en (o 



8£ 



SO (o en V CN^rocNO) OJi-^-t-i/j r^cDtpcn nm 
(NQcnfN Qrta5co« cO(Nin<Dffl cocnorS Km 



O) ^ in in i/i 



(O CD 

S5 



u> d 



(D^fNinco tn "v T- -v c~> co^-coco coa> 







8 


c 
(It 


en en ■ 


•r- N 






m in 


00 ^ 








U> (N 






• • 


CO -- 







(n(N-<T^C7) cjjh-ocDcn o>ocj>in to* 
T-cn-vr^O) Qcoocno ■^t-" "'f** 

O" in' O) 00 OJ" K (N CD <d' h-' r-' * *." ♦-" 



■«Tco(NO) coco*vo)cn 
cor^incn comi-»-«- 
(N^cor- (ocnoDcor^ 



a)0'^cno incocno) 
0)cocom(D r^i— coco 
cnmo'-co (Ncooco 



» OD 
CM op 



incococo (Nco-w^-co 

for^inm fo^ooos 

inc»<00) (N(DCO<D»- 

oj' o' r-' i' in" ^" o' CO i- 

in (O CO o r^ r^ (D 



' CD en «- ^ 

■ 1- (O en o 

■ in ^ in *- 



(D < 



(D CO 



(N ' 



! I 



V comoco meoor-^o 

f* ^.p».r^fNj (DOi^^co 

T-" co" co' co' CO (J> eo' CO o" CO 

CN ^-cNicocNCNcncn^- 



(N o en • 

CO O) CO ■ 

cs en o ■ 



o »- in r^ r- en 
M 5 5 »- 5 S 



(OoiT-CN coinh-o)in r-r-»-cncn co 

i-*-cocN coor^coco ^CNOr^r*. co 

for^Oh* or^ineo'^ (Ncoeom*- co 

oi V en V oi en co" ^' ^' <n o' cj> eo' <d in 

T^cD'v mcoincDin coen»-enT- • 

en en CM ^- • • 



o, cc 
en o' 



»- CO C3) O) 

CN in CD in 

o tn tn ^ 

■•~' T-' 'o r^" 

CD CO CO C3) 

^ in cn 



o CO tn 1- CN 

in in o tN CO 

CD f^ in (N ■.- 

in CO <o' 'v' V 

(N ^ ^ -^ ■^ 

in CM ^ eg en 



CO o CO tN en 

CN CN O CO ■^ 

in f^ cj) *- c3) 

in co' oi ai ^' 

a> r~<- oo CO o 

»- (N ^ en 



CN en CM CO <n CM 

r^ CO CO CO CD (7> 

in CO in TT <n CM 

CO 1^" O fN CO »-" 

r^ CM CM oj r^ 00 

»- • OJ to 



o cDincor- fMT-cj)CMin 

T- CMr^coco r^oo)0)0 

CO cocomr^ cor^»-'^o 

fi ai co" o" cm" o" T-" in" co" co" 

o i-'^rr^^ ■^ • T-co" 

^ •. •. •. •. r '■ •■ 



CM in CD CO (O t- CD 

a> o> ® CO CO CO o 

CM *- 1^ ^ h- CO CM 

en rv. h*. CD *— en 



CD ^ CO 

CO ^ ■- 



i ^ 



s 


CO 

CO 


en 

CD 
O) 


8 


o 
in 


s 


s 

o 


in 




o 

CO 


CO 


Oi 
CM 


CD 

in 


CD 
CO 


CM 


CO 
CO 




CO 

CO 


<n 


o 
o 

o 


CJ> 


g 


CM 


S 


s 


in 
in 


§ 


S 


CO 


CM 


s 


S 


s 


O) 


O) 








eg 

CO 


CD 



i z 



r*- cDco^-r^ (3>co*-oc7) cdcmococm coco 

CM TTtOinin cnCMCOCDCD CD«-TrCJ)*- *-• 

ocn^ino CMincDCMir- ocnmcocj) o 

T-" CM in CM 1- CM ■^' CM 00 CM r * CM CM * r~' 



<D a> <j> c^ coo)cDcoin 
ocor^cM cDCD*-0)in 
cnin^-in ■^coco-^r- 



incDOCMCO CJJ^COtO CDCD 

oc3>oor- eoenc7)<o CMh- 

cocn^i-cn cocDr-T do 

CO cm' ^ (O cm" ^' cji" T-' rM <j>" o" 

cM*r-<nc0'"'» oom 



<- en 

CO CM 



CO «f) 
CM tf) 



11- T3 E 



^cDcOin o>h-(OCMO i-eocotn^ "-cooio toco 

Otn^co ■*Tinh-coo ■^^c3>coo ir> Oi -^ r- (Min 

■9-<ocor- ■^■ircD'-o coin^inT toto- • cof- 

cm' g^" cd" o" t" cd' co" en o co' cm" ■^" ^" eo' r-' * oo in* 

■ .rM»--*-T-i-'.-^««"» • OCM 



^ o 
T- in 
CD cn 



re c 



S E 



o I 

m 0) 

'^ c 



0) 



(/> 



A o 
I- (3 



O O 
O O O 
O O O 



o o o o o 

o o o o o 

o o o o o 

in' o in" o in 

CM CO en ^ ^ 



o o o o o 

o o o o o 

o o o o Q- 

o in' o in o 

in in (D r^ »~ 

V» W V» <« trt 



o d 
o o ' 

O O I 

o" o" I 
o o ' 
CM in ' 



OTJCC ccccc 



in 



C 3 3 



4) 4> V 4) d) 

13 T3 T3 TJ T) 

CCCCC 

33333 33333 



3 3 3 O 



o o 

^ o o o 

lU o o o 

_ "P ° o ih 

ffl = in .^ ^ 

•J 3 M M V» 



o o o o o 

8 o o o 

o o o o 

o" in' o" m" o 

CM CM CO CO ■^ 

*A V* fA y* tA 



o o o o o 

o o o o o 
o o o o o 



£i 2 



iincor^ 1-CMin*- a to 
> */* tA V* tA */* y* */* ^^ 























g 






































o o o o o 


C ) 


c > 


e> 


















o o 

8S 


o 
o 


O Q O O O 

o o o o o 


8 


8 


8 


O 

o 


o 


o 


o 


y 






fc 
























fcs 


























^ «A 


w 




t/» 


w> 


W> 


«* 


*A 








b 




«/» ._ 
















4) 


4) 


4 




O «- 0> 


0} 


U 4> V 0) 0) 


41 


4> 


4) 


4) 


V 


T) 


■n 


T 


o 


• ; 
If 


O « "D 


Tl 


T3 -D T3 T> T) 


TI 


T) 


■n 


Tl 


■n 


r 


r 


r 


O "CS c 


c 


CCCCC 


C 


C 


c 


C 


c 


T 


3 


- 


O 


iS'^o 


3 


3 3 3 3 3 


3 


3 


3 


3 


3 








o 
o 


























■S o o" 


in 


o" in" o' in" o 


in 


n" 


in 


O 


in 


o 
o 


R 


o 


o 


3 ^ 






CM CM CO CO ■»» 


V 


i/i 


m 


CO 


f^ 




CM 








D «« »<* 


(A 




«<» 


«<» 


«A 


M 


«9 


V* 


M 


M 


4A 




tf 



Basic Tables 



65 



•a 



■o 

< 



0) 
N 

vi 

E 

0) 



K 

re 

H 

■o 
c 
re 

w 

£ 
o 

in 

c 
o 

'^ 

o 

3 

•o 

Q 



c 

E 

w 

p 

< 

E 
o 
u 

c 



M 




m 


V 




o 


U 






^ 






3 




-n 


O 




c 


(0 




o 


In 




*-■ 


c 




— 








3 




n 


+j 




Y'. 


0) 






D£ 




o 

F 


■o 




n 


0) 




Hi 














LL 


■o 


b 


>, 


0) 


ifl 




T 


w 


re 


C 


a. 
F 


u 




n 


c 
2 


C 
O 

o 


c 
o 

TJ 








u 

(1) 


0) 


S3 


Hi 


b 

o 


0) 
1 


1^ 


u 

c 


0) 
4 


^ 




ra 


0) 


(A 


in 
SI 


^ 


O 


g 



11 s 

i £ 

z 



is 

z 



I « 



'» 

5 


sisi 




^ 


flipr" 


3 



<N CM 



^ ooo<D (*iO)ir)coo) inojooin ^<o^<n ^-5 
h-* CO ctT »-' to' o)" T o o> r- oT in (o »- to •- oj ' v" c«j" 



T- (D r- o ■"I 

O (D O) <o o 

f^ oo in 1^ o> 

I/)" 1-" in" od" (n 

(O ^- CO (N <N 



COh-OCO'^ (000)0 

(Di-cOi/)^ (Na3<D(N 

Tj-r-r-'^j-o »-ot-*- 

r-' ir-" ^' (N' V ■r-" r-" ' 



m in to ^ (O CO ^ ( 

^ CO f^ CN CN 0> h- < 
^ (N (O 1- (N ^ (O • 



' (N to o CO to r^ 



CMfMCN COCNtO'VCO 

r-^O) ini-r^a3(o 

*-rM^ (0«-h-oin 

1-" t-" oj (n' ^' 't" o" r-' 



in 


CO 


S (0 
O) (O 


s 


55S 


K 


s 


to 


CO 


■<T CO 


' 




a> 


w 



»n T-cN(0^- i-^eocoo t-o) 
fM ■^ \n -^ in ooi^(N(Dco or^ 

(O • • oo' ^' cO' (N O)" ^" to" (N <D 



into inco(NCO cnu> 

com in^<DrN nv 

1^ ^ (D in T- 1- •-,»-. 

<0 fO" (N ' ' «> o" 



o 


o 


to 
in 


i 


2! 
S 


i 


1 


• (O 


CN 


CO 


■^ ■•- CJ) 
1^ CO CO 


o 

CM 

o 




to 


CO 
CM 


<N 


00 


to 


CO 


CO 


CO 


(O 


r 




in 


^ 



oro^tn tocDCDinin incN'^cNco r-incoco 
r-rj<o^ i-cDOOin cni-ocoo ococdo) 
(Dincj>r^ inc3>h-(or-. t-cjiocdcd co<ocoo 

CN o o (n" 



intOf^CS (NT-e0C7)CN 

(o r i~ a> i^^inr^'^ 
oj^coto <otNocj)r>j 



cNi^r-CNco i-inmm oo^ 

(DCNr-0(N fWCOCOCO '*<D 

(Ninoeoo ■i-^trcN f^, '-^ 

a> r^ in t^" oi '9 »-' «>' r^' 

(NCN«CO^-i- 3*'* 



4) £ 

EC 
_ 1) 



m (o CN o g 


tNO)i-c0r- IcOCNr- to 0> 



»-g)CDrtOJ ^(jjococ 
(OrtcocDP^ 'S'cocoin* 

«-CN(N(N(N CNt-t-(OI 



w cocNco*- inr--g)5<o 

0_ CO O) « K. CO (o_ r-_ CN ■r- 

co to' (d r-" lo" oj" co" o" q" 3 

^ »- CN CN »- 



o> 1- m ^ I 
T- CO in f- 

T- rN ui I 



1-1- fN - 



fO 


^ 






m 


o 


in 


<n 


(n 


CO 


m 


fsl 


■^ 


■^ 


s 


en 


en 


r* 


5 CJ 


s 


















PO 




r^ 


r^ 




CN 


(51 










r^ 


•^ 
















o 


CO 


in 


■^ 


O) 


•» 


(J) 


n- 


V 






s 






















r-* 
















en 


<r) 




»o 


in 


n> 


IN 


(() 






ai 


■^ 






















in 








o 


o 


CO 


(O 


I/) 


p) 















8 


§ 


S 


1 


§ 


g 


in 


^ 


s 


O 

5 


CO 


in 
o 


1^ 
a> 


(N 


U> 


at 

N 

o 


° 


S 


tN 


CO 

o> 


CO 

1^ 


CO 


^ 

^ 


§ 


o 

(7) 


ft 


5? 


'fl' 






s 


1 



CDCOP^h- O^CNCOO 

S*-o>o cotnco»-CN 

f^ 0> (N CO in CO O ■r- 

r-»' r*." in" cn co' •» -v' o' ■•- 

• T-i^r^ co«ino)T- 

r- (N CO in in <D 



(D in T- a) o 

CO O O) CO (N 

o CO o 3 ^ 

co" co" in ■<» q" 

CO o 1- 1^ o 

in (o 't CK 00 



o in o) O) 

CO CO CD c» 

in cj) CO 1- 

(o in f^' co' 

CN O in (31 

in 1- 



9S 

r<- in 



acN r- 5 in 

O ■* CD *- 

(O TT CM O) CD 

S SPSS 2 



o in CO (D o 

*-" CN T-' in in 

in o ^ CO o) 

1- (N CN CM ^ 



^(0»-i-in cocot-q con 

or^^^f-^ ooocDO No 

r^CN^^*- T-*-oin (oco_ 

S S 5S f"* *!y ?2 "* ^ ^ ^ 



■ (N - 



m 



cor--<oo mocDcNco coocntco co 

^co©'^ ^cDtor^cD cjiinocM*- a> 

^-O'Vin OTinr^cNin CNr^ocoo cj) 

* ■v" •-' ra r-' O) <j) ^^" co" »-' in" co~ i^ cn 

^ino r~-cj)^*-co rN'>-(D»-* 



cOfN-vco a>r-r-cDfN m(Ncoo»- 

CNCJJCOO) r-00>*-^ T-<DCO(DCO 

^CNt^-^ cor-r^{N^ (N^cor-in 

' in 1- CO co' T- n 1- co" o" to" o CO »- 

• CNCO (D^COTi- »-• T-« • 



-«- o 

o m 

lo r-._ 

N o' 



■^(D(Nfo coop~-i-r~- oh-cocoo in^'TCN *-(?» 

cOCOCOO Or-.(Oi-T- (0C0<00)0) co^-coco v^ 

^ 0> O) CO CN CO (N CO CO *-. ^. f^. f^. 0>. t^. O *D t- CO 

^" m *» O) f- CO o o> O) ^ 1- r- (3) O) m cn i^ co o <j» 

fococooo inor—^^ ot-^ocn cooh-o ioo» 

• ■•-ino) coocomt- cNCDincor- cor>j »- •-. ■* 

r-' (N CN cn" cn' cn r-' r-' CO" ON ■»-' J» T-* 



CO f^ ■* CO 

fN ^ r- in 
CO CN in CO 
co" o" *-' ^' 

• CN h. ^ 



CO CO CD CN "^ 
CO O) CO CO CD 

o CO CD o in 
*-' in" CT)" o" ai 

in O T T OJ 
»- tN CN fN T- 



*-coi-»-tn (or^^-o ^^ 

cor^^f-r^ coocDo ooo 

^(Nf-<-»- i-'f-oin ci_ " 

CO T to" r-" cm" <d -^f T-' v" 

CO (D o •- ^ in -r- 



■ CN 



N 



H O < 































n 


(-, 






































































o 


f-) 


o 


(■) 


o 


c> 


( ) 












o 


o 








o 


o 


o 


o 


u 


o 


c_) 


o 




























in 




in 




(N 


in 






































*/* 


(A 


M 


»/> 


t/> 


*1* 


m 


m 


V* 


(l« 


t« 












































0) 


01 


<l> 


1> 


Q) 


ai 


m 


m 


a) 


0) 






TJ 


o 


























































t 










3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 


3 




n 


o 










O 


O 


O 


O 


O 


f) 


f) 


fl 




( ) 


( ) 










y 


n 


n 


n 


o 


f > 


CI 


(J 


C ) 


















o 




o 


o 


o 


o 


(_) 




s 




TJ 




O 


in 


O 


m 


o 


m 


r> 


in 


o 


in 


n 


in 


o 




























r^ 




CM 




*»♦ 


v» 


tf» 


•/» 


y* 


w 


«#» 


M 


w 


«*» 


trt 


V* 


t« 


*» 


*H 



s s 































("1 


o 


8 






























<-) 


( 1 


r> 


























o 


O 


r-> 


ri 


f 1 


C ) 
































R 


o 










o 


o 


o 


o 


o 


















ai 






in 


o 


in 


o 


in 


n 


in 


o 


in 


o 


in 


o 


(N 


















CO 






in 


in 


cn 


r- 




«♦ 


*A 


*A 














































































































o 


















































c 


I. 


L. 




















C 


3 


3 


3 


3 


3 


J 




















o 
















































8 






























o 


o 


o 


CJ 


C_) 












S 






o 


■D 




O 




O 


in 


O 


in 


o 


in 


(-) 


in 


(n 


in 




















CO 




Tj- 


m 


m 


(n 


r^ 












««» 


fan 


w 


«*» 


tf» 


t» 


w 


w 


tM 


fa9 


(A 


(A 


w 


V> 


v» 


v> 


(A 



•o is 

If 

a 3 



66 



Individual Returns 1992 



■o 
a> 

M 

p 

< 



0) 
V) 

>. 
E 

0) 



X 

»- 

■o 
c 



•a 
u 

(« 

c 
o 

♦3 
U 

3 

•o 
a 

(0 

c 

0) 

E 

3 
< 

E 
o 
u 

c 



o ^ 

u ^ 

0) € 

(0 I 



«rf JS 



« 




c 


oc 




F 


•o 




n 


0) 




m 














LL 


T3 


E 


">, 


0) 


lA 




3 


4) 


« 


C 


Q. 

F 


u 


'^ 


? 


c 
2 


C 

o 
o 


c 
o 

01 


•^rf 






u 
(1) 


1 

a> 


i" 


4" 


fc 
o 


1 


r* 


u 

c 


4> 


^ 




n 


0) 


in 

(A 


V 


£i 


o 


CTl 


ra 


^ 


— 


1- O 


< 













(71 




■q^ in 




'■T O) CO *- ■« 


o <o f- ■ ■ 






fN 


h- 












































c 






f^ 


o 


CD ■*! 




<D O) o o in 


(N to •- 


r* 




U> f- 






c 




o 




' S * ' 




fj) 04 CM CO 


o ■ 






3 






<> 


OM 


fN CO 


CD 


^ O CD -^T in 


O (N 1- 


^ 




r«- m 






3 


o 

co_ 


o 




^ 


in TJ (D in 


o 


TJ 




o 

e 




o 


C 


tt' 


r- in 


to' 


O" fN • O «- 


j^ to -tt 






a» cm" 






O 

E 


»*- 




« 




in ■ • r^ 


f*- 






W 




■^ CD 


fN 


(O »- T- • 








in CO 




*; 


















C 

o 


< 






CM 




















TJ 
U 

s 


< 
















2 
g 

"6 

< 


3 


1 


c 


S 


CN 

3 


CM 

in 


»- in 
a> o 


CD 
CD 


in h- oo c3) o 

CD a> O CD (N 
0> O *- CO IN 


o in o ' ■ 

0> CO o> 
CO <D TO 


<0 ' ■ 




II 




c 

O) 
(U 

o 

LL 


2 . 

® £ 

■O 3 


^ 


s 




■ ' fe ' ' 


• • ■ ■ ffl 


in m fN in 


S ' 

o 






E 

3 

z 


1 


<D 


S 


fN 


(O cm' 
in CD 


S 


R p r £»' r* 


jM- n p 






in <o 






if 

z 


t 


in 




r* 




^- • 


in 














<J> 


r- in 


fN 


<- CO O) r- O 


in (O CO r^ ^ 


r^ CO o) 


t^ 


U> CO 




TJ 






























<D 


O CO 


O 


to O) n ^ (O 


*- 1^ CO in r- 


CO •«T CM 


^ 


■» « 




0) 






















c 










in «- 


■^ 


r-^ CN CD O) CO 


»- ■V CO ^ V 


<» OJ h- 




cs* ^ 




5 


c 




h- 


■ Tt in CO 








CM in 






3 




£■ 


in 


•^' 


■^" (H 


O) 


in cd' *-' (N 1-' 


^" O fN CO" Csl 


O ' ' 




n (St 




'S 


g 


CO 


R 


(NOT] 
fO CO CD 








ss 








(D 


r*- 


00 


o> ■'T 


Oi 


in «- CO »- o 


^ CD CN r^ ^ 






o f^ 




lA 


E 


t 
















00 


Ol 


r^ -v 


■^ 


o o> o) in *- 


h- (O (N <N • 






OD o 




TJ 














■o 




< 








^ 


T-" fsi 


CO' 


in (N T-" T-" ■.- 








rt* oj" 






< 


























to 
















(M fM 




O 


















"O 


O 




























^ 




















s 

3 




























1 

01 


























































i^ 










^ 


(n 


in tn 


CD 


■IT CD (D en o 


T CD ^ 0> ^ 


^ 1- fN 


CO 


m (c 






_ 
















CD 




o 






u 


r- 


(N fN 


CM 


T m f^ CD CN 


»- CD CN O (O 


CO ■^ fN 




♦- *» 






o 
























^ 


CD 


(N rsj 


CM 


O to O CN <D 


o> CD CD in m 


to • 1- 




<*> -^^ 




_o 






00 


■ O) OJ h- 








CD CM 






E 


c 


f^ 


<n 




f^" in' 


■^' 


CO' ai cn' r-' in" 


■t-" (N < CD' f-' 










1 ' 
E -z 


(C 


o 


r^ TJ- h- 
fN fN in 








<n ^ 

OD CM 






3 


O 


m 




to r- 


(O 


CO r- to CO <» 


CO to CO -T • 






5 <a 






C:. 
















rt 




■v ■^ 


^ 


O) in CO fN *- 








a> pj 




TJ 


f- 


r-' r- TJ 








«' *-' 






3 

z 






o 




<n' (N 












t' m" 


J2 


0) 

o 


3 2: 

2 


















c 
o 








00 


O) 


T- Oi 


oD 


to f- *- T in 


O) CD (N CO in 


f^ CO in 


(?> 


CD r) 


o 

re 
1- 






















3 

o 






<n 


CD 


CD CO 


in 


^ r^ CO O) T 


CD r- 'J CD Ol 


(O CO TJ 


O 


M r- 










h- 


■ r- eo CD 




CO T- CD O O 


O) CM OI 


m T- 








U) 




f~w ^ 


o 


to *» in tN *- 


CN CO r- CO tn 


O <3> TT 




s. en 








m 


oo r- CI 


CD fO O CO CM 


TJ o in ^ cc 


OJ TJ • 


(^ 00 




o 




S 






(N cn 


(D 


T-" to' fN h- 1- 


ai in T- ^" h- 


»- (O' co' 


to 


5!S 






CO 


m 




CM O CD CO a> 


to to in CD a 


O fO 


CO <T> 




3 


E 
< 




£. 






T- O) 


CO 


r-^ o '» n o 


CO CN CN in CN 


(D • • 








e 
< 


Cl- 




ai a 


(N r~' in" cm" tj" 


<o' o" o" h-' c 


co' • 


m" in 




T3 






CN 








(N to fN to OJ 


fN <M fN to tN 






r^ CM 

<N 




■6 

0) 




a 


Tj- c 


CM CD CO CO CO 


CO *- CM *- r- 




00 m 
CO -.- 




3 




























t> 




















o 

0) 

c 




























OJ 

re 
2 




























































lU 


o 




























° >» 




oi 


• O CO IT 


oi to CD in O) 


O r- T- CO ir 


(D t- ' to 


(D m 




ui 






(«- 


CO 


O <N 


(N 


O (N fD CJ) r^ 


in CO ■^ gj CD 

CD CD CD OJ CN 


CD *- Tt 


to 


S5 




U 




m 


(^ ^ o 


CD o ^ h- in 


r^ CO <}■ 1^ (T- 


n CO • 
CD m 


n CM 








c 






-^ 


o in 


to 


■n- CO ^ CO CO 


<7> ^ ^ 


CD 




5 i 




•H 


to OJ fN 


fO O ^ T- 03 


CD «- eo 0> <C 


N <M 




£ 




in 


•- 


(N 


CD CM 


■n 


^ ■^ CD (O CO 


(N (o ■^ tn CO 


T- in ■.- 




m in 






in 




to' r-' CD 


TJ r- fj) ^ h- 


S S S ^ R 


' ^>•• 


n* u>* 






E 

3 

2 




£r 


9) 




in" in 


ai 


o" eo" CD co" ai 


in o> fN r^ to 


en" * " 




3 5" 






il 

z 


ti. 


If 


• in r 


»- *- eo CD K 




o> m 




1 


0) 




S 




• (N 


(O 


h- f^ CD O) CD 


CD in -V CD -v 














«- o 


CM T- 






r- n 






E 






Si 


• 






' r- CM O) g> 

^ S s f" 


S fo r- ^ 5 
^ o (O CD ai 

P ? E S £ 


?s ■ 




giS 






c 

3 




§ 


' S S t 


g§is§ 


^s^i§ 


t: Jfi S G 


M. 


g 


3 




to 






' fN" 




n fN 


^ 


fft o 






^ 

t 


s 


(N fN C 
« 1/ 


3 5 S S S 


s ? s t ;^ 


en" cm" 


^2 


€ 


^ 


< 






(N 




* 












M 




















3 


■D 














































■o 






























1 


















1 
E 




























»2 


















1 

s 


■5 

1 

E 

3 


1 


1 


in 








JO JO o" y 


t !i !P a 2 
f) f> "w in n 




CM 


£.1 
8? 






■5 ^ 

il 


g 


S 

K 


fN 0) a 


8§£R§ 
S *- 5 5 K 


o ▼- *- CO eo 

r- fO ^ f^ « 
CO ^ * 01 35 

s s a S f; 










z 




























z 




« 






























' 2 ■ C: o 


■ ■« • ■ 


■ : 








s 




8 


§8«^ 


(o as CM r- p^ 


S CD OJ r* 


§§§§ 


§s 




1 


J 




1 


i 












?!8 




< 


g 




h» »- O g 


eo' T-' o' f**' V 

SSSSR 

*-" ^' Oj' Oj" o 


r-' r-.' oi' oj' o 
o> N. in »- 00 


rv" Q P>' r-' 
in g g o 

in »-' ^" 






£ 


























V 0. 




















C 

re 


























J3 E 




























































^ 


























k- £ 




















re 

3 

5 




1 




c 




■ ' 






■ ■!■ ■ 


' S ' 








il 




§ 


r- in to (^ 


RgfiS? 


islsg 


5«S| 


il 




E 

3 


5 














£ 


s 


to r^ cc 


pss"^' 


d «>" co' D (T 


s '■ '" 


il 






z 


























z 




OG 










r*.' T- 




E 






























1 




































s 




















■ d 










g 


























: d '■ 










c 


















(b 


g g s 










C 






















: Q 


888 


























o o o o o 


o o o o o 








V) 1 


fil 


















tr 1 




o 
















o o o o o 


o o o o o 


8 8 ° 

fN in •- 






c 


9 














o o 9 
O O *-'- ai 
CM in ^ S 




c 




5) 












p. in" 


o 


o o o o o 
iri o in o in 


O O O O Q 

o in o in" o 


£ 


^ 1 








P. in" o 


in o in o in 


o" in" d in" c 


i 1 




TJ 












o <- 


(N 


CN fO to TT "T 


in in <D r- »- 


M M M 




£ £ 










O ^ Oi 


CM (O (O TJ ^ 


in in CO f^ T- 


(A M V> O 


£ £ 




« 














tf» 


M M t/> tA M 






£ 












*- tA M 


*A V* V* V» iA 


W» l/l (A t/» M 


£ © » ^ 


II 
























0) « 0) 


3 ^ 


3 








•• ^ ^ 








3 












w 0) 


01 


0) 0) 0) 0) 0) 


£ £ £ 0) dj 


■D TJ TJ 


o 


2 B 








Q •- 4> 0) 


« OJ U OJ V 


O 0) <D <D O 


TJ TJ TJ S 
C C C " 
















OJ TJ 


T) 


TJ TJ X> TJ TJ 


TJ T) T> TJ TJ 


c c c 








(5 a) TJ TJ 


TJ TJ TJ TJ TJ 


TJ TJ TJ TJ T 




"o" 












TJ C 


C 


C C C C C 


c c c c c 


3 3 3 




X 5 


^ 








O "O c c 


C C C C C 






• s 




re 
"o 










in' 


C 3 


3 

8 


3 3 3 3 3 

88888 


3 3 3 3 3 




o 


O 








s||| 


3 3 3 3 3 


3 3 3 3 3 


§§§§ 




M 










5 


o o 


O 


o o o o o 




8 8 8 


o 


s i 


V 












8 o S ° 


2 ? 




2i 
(0 










T3 


o. o 


in' 


o ih o lo o 


in o in o in 


o 










"5 *^- o in 


o in o" in o 


in o in o in 










: 


= 


in »- 




fN (N fO to ^ 


^ in in (D h- 


1- (N in 




S IS 


(A 






1 


£ m «- *- 


OJ OJ CO CO TJ 


TJ in in CD r- 




s a 












D 


V* *» 


w 


M M (A M «>» 


W9 M «A tA V» 


^ M v> 


V* 








D W» V> M 


V* W» M Wt W* 




M M M M 





























o o 



















o o 












1- 
















t- 


h- 


1 










t- 






















f- 


H- 


1 



« 3 



Basic Tables 



67 



•a 
« 

3 
< 



N 
« 

E 

0) 



X 

ra 

•o 

c 



■D 
0) 

O 

w" 

c 

'■•3 

o 

3 

■o 

0) 



c 

0) 

E 

^>* 

M 

3 

< 

aj" 

E 
o 
u 

c 



(/) 




a> 




u 




^ 




3 




O 




CO 




w> 




c 




k. 




3 




*^ 




0) 




q: 




■o 




0) 




,^ 




U-T3 


>. 


0) 






re 


c 


u 


^ 


c 
2 


c 
o 
o 


♦-• 


1 




0) 


liJ 

1 


b 
o 


r^ 


o 

c 


^i-i 


^ 


0) 


(A 


A 


O 


re 


w 


HO 







c 








co<-in(0 T-o)inofM 
r-r^ojui CNtDcooto 
m (D -v C4 ■"j-r-cMcticn 


■^ T- ■^ 1- 
r- CM (O in *- 
CM in in CO 


r^ (3> CN cj) 
CM CN r- in 
<j> in f^ r- 


1 


co 


CO 






3 




0" 


00 

(Tt 


<- CO CD CO 
O) 1^ f-~ CO 
CM CO CO O) 


oin-V'^cn cncncDCMO 

OCOCDO^ .-CN^COO) 

f^^r^^o QOinooinco 


TT T- T- 

T- in CD 1- T- 

Cn TT Tf CD 00 









o 
E 
< 






2. 


0" 


h- to (O CO O) to to CM 
OJ (D CD P^ O) Cf> r^ 


r-" in in ■^^ 
O) CO -^ CD 
in CO CO CN (^ 


rr" to" in CM 

1- CO 
CO CO CM CO 


(Xt 

2 


s 








E 
< 







1 


co" in" r-" O) 


T-" T-" 0' cn co" cm' cd' co" •^" o>" to" r-' co" cn' 00' 

T-T-TT^^- CM* y-COtO O^CO-n- f^ 


to 






»- ^" CN' T-' 






i- 








CM 








CM 












































1 


3 
-0 




















































(— 


"o 


c 




CM 


p-coocM vcor^toco 
^r^CMO on(Oco»- 


(O CM r~ ^ 

^ -^ CD CM 1- 
C3) ^ CD r- 


CO (D CM CO 

T- n oD 

5 5 :: ^ 


1 


g 








0) 


c 


_^ 





CD CO CJ) r~- 
cj) in r- 
CO CO f^ 


^inoOi-CO tOr-^CD^ IDTCDCD to 

r-gjOT-CN CMcn^r-co r^rococM 
r^CMi-coo r-cocDino ^~^tn^ t-_^ 



tn 






e 

3 

z 


s 


1 


CM 

r- 


r-" r-" ■^" cm" r-" co" (N iri 
h-aDO)"^ COr-CNCMO) 


d" cd" co" CO a> 

CM CM ■^T CD T 
CO CM <- CM ■^ 




10 





f-" 






-D 

£ 

3 
z 


3 
1 


s. 


en 


0" co' ■^" in 

CM CM CN CN 


cm" co' cn <o' 0" r^" co" cm' co" in" cm' cm' ct 


P-." 

CM 














cococot- (DOincom 
(OiounT- r— r-co<oai) 
T- (N r-- "^ '^_ <~H O) ^. 


CO CD ■r- CM 
CO CO CO CO CM 


-tj I-- CO 

CO S S 


CO 








"c 






s 

CO 


(O ■•- CO 
O) in in 
r^ ^ 


cncMinCNco r— ^o*-co ^-cmcocm r«- 
r-'^O'^in ■■T'TTrTrr^ cocooco 00 
in CO CD CM CM CO in CM in co ■». ^. ^_ 


i 






1 




1 




^ CO CO ■^ to to r~- O) 
c3>0)(0 oroojinr- 
i-ino <Dr-~cocj)<o 


(o' O) CD 1- a> 
r- CO h- t- n 
in CM CO CN i-~ 


cd" r- ■^" cm" 

CO CJ) CO 
CM CM CM CO 


5 










£ 




CO" 

2- 


r«-" 
u> 


co" ^" <- CD 
h- CO CO CM 
CD r- CN 


co" '-' t' ■.- cm' CO r-" ■^" T-" 1-" TT tn" tt" co" 

OOTTOO COr^OTTCM CO^* ^ 

CMcntococDinTjinmTTi- 10 


to 

s 




0) 


< 






S 




^" ^" CN <- 


■^ 


0" 
(N 






"O 


< 






u> 


co" co" CM 


T-' CD 


co" 




E 
o 




















1 


T3 


















1 


■~"~ 




















3 


















— 




















•- 








fO 


»- c3) r- in 


(OTjinincD oin^cDco T-^-coin r^ 


to 




■K 


"o 









^<ooo ocoin<o^ 


in CM r- ^ 


CO CO CN 00 
















en 


CD CO ^ r^ 


oinooin cMTTinr^in cnm^r- r- 






O 


t/1 

c 







**ouf)rM inior~-r^co 


■tr ^ CD CM T- 


T- TT OO 

















to 


in O) o) CO 


co tn CD TT ^- CO -^ r-^ to to CM 0^ 


(O 




t— 


a> 


P 


^ 


f^CJ)(DO) COOCOCO'— 


O) ■^ CD h- 


1- ■■- in 


■W 










E 


fC 




r-" cd' *-" co" 


r^ r-' CM h- in CM CO T- CO CO in 1- ' CO 


f^" 






J3 


3 


in" 


CO 1-" cm" <o" to' aS cm" in' 


0' <D CO co' CJ) 


CO -v' ^ 


vi 










CJ) 




CO CM CM (N 


t-CDO'-COOt-COCOCOCO (O 


!£ 






E 

3 


50 





cDtDcon r-r-CMCMc:) 


(N CN ■^ CD T 


in 











E 


2 






■^ in r- 


T-r^toincococM*-CM»- ^■ 


Tf 






V 




o_ 


m r-- 1^ (D in to 


CO CM T- CN »- 




o_ 








3 

z 




CM 


y-' cm" CN" -r-' 


,-■ «> 


to" 






z 






r-" 






































s 


1- in oj (o (O ' ■ 
CO CO CO in 
in CO »-_ 






r* 


r- 















CO CO h- 


(DCDtoTTco cMcoinincn incocD^x 10 


to 






c 










CD 


cn 












CD 


(O in ^ 


r-oocoTT co-'-cNCDcn r-^t'^cj) ^ 


u> 




■6 


3 




CO 












E 
< 




co" 


CO 


■<T CO *- in 


CO CM h- T TT tn in CM TT r- CM CO o_ 


(O 




0) 

o 

E 


o 
E 
< 




>n 


0> T-' (N 0' cm' 
CM CN r- in h- 

-V ■-- (N to 






CO 




0) 

£ 




2. 


5 


r*" f R s 


cd" co" cd" en »-" m' r-' in r-~ co" cd" cm" cd" tt to" 
cot-cO'-cm -- • coi-to »-into^ 


00' 








in 


(N Oj" 








in 




n 


















o 






















Q- 


















o 























3 





















c 


•5 






00 

s 


un r- 1- in ' • ■ ' 
en CN CN 
O) ^ CO CO CO 






1 


i 




T5 

LU 





c 






CO CO r^ CM 


cor-coincN cor^tocMin incocMcn «- 







0) 


OJ 


c 


2- 








E 

3 


(n 


at 


CO -^ CO 

CO CO CM en 


coWcoint^ TTh-cof-cn cottoo 00 
cor^cocoto coinr~-tD"c TicNinco tt 






1 


E 


J 




C3) to" (N 0" 

r^ CM CM in 
(O <o r- CM CO 







00 






5 
£ 


21 


to 


■ ?SS" 


0' iri co' in' cn' cm" ^" ri tt 0' t-' *- J^' 


Tt 






z 






10' 










■*' 






z 














































(O 


1- ^ CO in 


intococof- cmttcdtt^ ttcdi^co cm 


s 


































r- 


■^ CO C3) ^ 


C00)r~-05 T-^inr-TT CO(J)COCD 10 

CMtocointo cor-cnr^co i-tomcM ■«-_ 


CM 






1 






CJ 


f^ . . . • h> • ■ ■ 


'G ' S ' S 


CM -^ CO CO 


Di 














r«- 


CM ^ <D 


CO 








^-. 


g 


O) <N 
CD 


in CN CN 
^ CO CM 


CO ** »- 
CO • ^ CO 


(X> 








3 




^ 


00' 


lO (J)' O) CN 


T-" Ti" co" r~' to" r-~ 0" Tj" cd" h-' cm' to" 0' T- to 


CM 




iS 







^ 

















CM 


in r^ in r- 


h-CMtDTTCD CMtOtOtOTt iQCMtttt ■-- 






E 
< 




S 


CM 




T-" r-' ■V' 


CO * r- 


CM 




W 




E 








CM <- CO 1^ 


h-totor-CN <-r-^tDO cNCM'f-T- <n 


CM 




E 






"- 




• • • 


" * 


^~ 




c 




< 






^ 


1-" cm" cm" 


CN cm" cn" cm" cm"^ cn »-" »-" cm' cm' 1-* 1^* 


to" 
























0) 


TJ 








CO 




CM 






1 




















E 





















E 

4) 




















m 


£ 


















^^ 






_— 












m 


s 


















> 






















^ 








*- 


1- CO CJ) en 


tDincocDTT r-oin^TT Tj-TTtpto 00 


i 




15 





















"ra 


i— 












to 1- CO in 


COOCD*-'^ CDt-CDCNCO h-COCMTT m 




c 






CM 


^ . . . (^ . . . 


00 ■ CN ■ CD 


CJ> CM 1- C3) 


CM 











irt 




CO 


TT -V CO CJ) 


COCOCMCMtn tOCDOCDtO CDCDt-tt (O 


a> 




-£ 


0) 


c 


-^ 


® 


CM 


*- CO 
■»- T- 


00 ^ 1- 1- 


00 




f-- 




^ 


c 


(TT" 


in' 


in" h-' <d" en 


co" co" r-' cd' tj" cn co' tt" co" co" <d" co' ^ oc 


u>' 






J3 


1 


2 














3 


O) 


w 


en CM in CM 


CMCOCMCMCn'-CMTTtOTlin CM 





«• 


< 


£ 

3 


CO 


0" 


r" 


r r ? 


r: 


c 








E 

3 


% 




cs 


CJ) CO ■<j r- 

<n" cn" t-' 


<-r^coincococMi-CMT- cn 


CM 

to' 


o 

T3 




z 






















z 
















' 


^"" 






^~" 






























C 

o 




c 






10 


OCOCOt- (OCMCOCOin 

^inini- r-mcococo 

OOCMh- ■^COCMO)!- 


CO (O CM CN -n- 

" 3 5:. g § 


CO CD CJ) CJ> 
h- CJ> CO CD 
^ (N I~- 


r- 


' 






c 






i 


cn CD in 


OCDinCNCM CDCntDP^tD ^tOtOtO "T 
ttOtTtt^i cD'T-h-COr- inCNTTCO CJ 

incDi-cncn cncnor~-<D cocnr-o u 


i 




3 

E 




2. 





^' co" co" ■^' (d" cm" P-." 0" O) 
cncJ>co ococDinr- 
■^incj> tDh-coai(D 


CM cj) in 1- in 
r«- CO r~- T- ^ 
in CM CO CM r- 


co' r^" ^" 0" 

QO O) CO 
CM CM CM (O 











3 


E 




CN 

2. 


i 


cn to" cn' ai 
in CO O) 

CM »- CO CO 


cm" h-" to' 0' r^' ^-" p--' 0" T-' 0' CO* tt' cd' h-' T- 
T-(OcocDco totor-inin r-cor-co if 

COtO(^r-CM i-r~^(DT- tOCMn-CM u 


co" 

CO 
CM_ 


c 

0) 




< 








CM 




T-' 1-' CN ^" 


'-■ 




CM 








< 






er 


T-' CN cm" 


cm" cm" cm" cm" cm" cm" ■<-" T-" cm' cm' ^" a 


co" 


n 


1 

re 
3 

E 






















s 
















c 

3 
O 

E 






















^ 








O) 


O) *- CD 


cntncMT-TT cocMin'.-o co a> c^ <d v 

r-TT^rOTi TTTTCDCMi- T-COCOO tf 


« 


"o 






tf> 


OCDOO ocounaaTj 


in (N r^ T- 


CO m CM CO 


£ 


















cn CJ) r^ 




ra 






m 


•voincM minr^p^co 


TT ■^J (O CM 1- 


T- ^ CO 


<J> 










If) 




a 


CO CO 


CM r^ CO CD O) CD 1^ p. '*■.'". "^ ^ 




>■ 

V 

8 

E 

Q. 


8 


V 


c 


-, 


to 


r^ (J) (O o> coococo'i- 


O) T- (D r- 


T- r- in 


rt 








OJ 


£ 


p 


h> 


co" cd" T-' 0" 


TT in" T-" h-" ^" 0" cd' tt" co" cn" to' tt" 1- m 


o» 


J3 


3 


5 


10 


0" co' T-" cm' (O cd" co" cm" in 


0" cd" co" co" O) 


co" ■^" T-' 


m 










3 


£. 


<n 


3) CO CO -^ 


cocococMcnrMCMTTtOTfin f^ 




E 

3 





CDCDcotO r^r^r>iCMa) 


CN CM ^ CD '^ 


in 











£ 


£ 




cn CO ^ r~~ 


■r-h-tomcococMi-CMT- ffi 


(M 









c 


inr-o or--<omco 


CO CM t- CN T- 

















CN 


cm" cm" T-" 


r-' W 


to" 




z 






r»- 








r- 








Z 














E 
m 

c 
o 




a> 

E 




















0) 

E 
















1 

n 

E 







c 









00 00000 
000 00000 
000 00000 


0' in" 0" in" S 
in in (D r- T- 

V oi a> 

T3 T3 T3 T3 -O 
C C C C C 
3 3 3 3 3 


9 

H. 
000 
0" ° 

t« *>9 *A 
5 S ^ 

TJ -0 T3 S 

c c c ° 
3 3 3 

§§§§ 
g§8° 

If- CM in ^ 
w (rt trt t» 




c 

i 

a 
n 

M 

c 
1- 






i 








ssi 


'.':'■ : ■ 

00000 00000 

g88§S §8882 

in" 0' in 0" in" 0' m" 0" in c 
cmcocott^ inincDp-i- 

V* V* W* *A *A V* *A tA *A VI 


: : '■■ 

°§l ■ 

V* vt V* Q g 

5 aj 5 ^ i 
■"■""g £ 

3 3 3 C 

X X 
R K 
0000 > 

■ ml '- 

V* vt v* vt * 


(A 

E 




4) 
3 
(0 

4) 








P. in in" 0" in" 0" in" 

Of-CM CNCOCO'^'^ 
T- Vt t/t *A iA tA Vi V* 

W._i_ ._,_._._.- 

"-■gii §iiS§ 

W:»^00 00000 
^000 00000 

0)000 00000 


c 

a 
x: 
n 

M 

n 

1- 




TJ 

3 

-5" 
m 










1 1 1 

1- «» *o 




c 

i 


« 

3 


•- U 0) 
Q) TJ -a 

TJ C C 

(1) 5 5 


vvvuv iua)<i)<i)<] 

TJTJTJTSTJ TJ-a-OTJT! 

ccccc ccccc 

33333 3333 = 
OOOOQ OOQOC 
QOOOQ OQOOC 

00000 C 




to 






7 
c 

1- 


1 S ° i^" S SQ S S" § 

Dtf»n»w tA tA tf* V* V* 


in in in 
TT in in (D r~ 

tA Vt Vi */* *A 




W 








1 


"o in 
c in 1- 1- 

3 «A M tA 


in in in" m ir 
cMCMcocoTf TTinincDr- 
v* V* if* tA Vi vt V* vt V* V 


1 



^ ^ ^ -^ 



o 3 



To 8 



s ^ 



m O 



68 



Individual Returns 1992 



in 

M 

o 

O 

•a 

0) 

to 



V 
N 

(O 

>. 

n 
in 

E 



X 

n 

t- 

•a 
c 
n 



£ 
u 

«r 

c 
o 

"5 

3 
« 

o 

i2 

c 
« 

E 

3 

'■5" 

< 



o 
u 

c 



u 
a> 
u 

3 
O 
(0 

M 

C 



0) 
D£ 

O 
Q. 

o 

o 



0) 

m 













CO r^ CO (o 


CO 1- ^ CN <0 


CD (N CD CM (N 


0> (D 


CN CN 


a 
































c 

3 







fO 1- O) ^ CO 


sssss 


in 00 (J) ^ CJ) 
CD 00 -T r- CO 


§ S 


?? 


m C: 






c 

3 




a 




S§? s 1 


T- CN ■» ^ O) 

CO CO cn CM ^ 

0> T- CD r- CN 


h* *- in "* 
T- CO r*- »- 
CO CO • • 


S 3 







E 
< 




CM to <N r) h- 


CJ> CN Co" »- eO" 
(N CO 00 CO -W 


cn' cd" 00' cn" -v' 
O) CO m T- 


■^' * 




CN C 

CN C 









E 
< 




ai CN CD co" r^' 

CN CN (O *- 


*- CO O) CO r- 


(D 'tf (O (D ^ 
" " T- CN • 


tp ' 


«" <o" 




uy 


























< 
























T3 

C 


























c 
























> 



























1 











































































</) 




rt h- CO en (N 


•- (O »- 5 to 
m CD CO «- 


eo ■■- f- CM r- 


cn CO 


T- CO 


r- p- 




z 


"o 


tA 




CN r^ ^ CN 


to CD cn ■^ 
in (O cn to n 


CO CO ^ (O 


t^ <o -r- a> 


h- CD 






0) 






« en CM (N CN 


■<T ^ T- <o 


<j) h~ 


to (N 


ej» IT 






1 


c 






CO r- cn 


00 CD CO ^ CO 


CO n • 


CD ^ 

<o_ 6 






5 


o> 


« fO f-- «- 


(N t- CO r- -"T 


in CN ^ 


in c7) 




w a 






1 


cn 


^ CO ^- cn 


r- 1- ■» in 


f^ in in in CN 


CO eo ■ 






2 




(T>" *-" oj in 


in CO in ^ 


O) co" CO CO tj)" 


ID * 




to" ^ 


i 




E 

3 
Z 




tn o> 0' CN CO 


1^ f^ to' to' (N 


h- ■*" -v' CO *- 


fN ' 


CN r^* 






0) 




<n ^ to CT> (N 


■«I ■O' 00 -T TT 


(O <N 1- in fN 


CN 









£ 






• • ■ 








^ 




























~ tu 

u 






























c 






10 r~~ to ^ IT 


tj) O) in (N 


in ^ in in 


(D CN 


CO 


n t£ 


0) 




3 






ff> ^ CO »- 


CO to CM en 


(D CO »- O) O) 


»- to o> 












«■ (D (D to 


to (N in (N ^ 


TT CD -^ in O) 


CD r- 


CN (3) 


m a 


'. 5 








CO t- CO CN -q- 

(N TT r^ CD (D 


S CN CN CN to 


r-^ O) CO Q 
in in CN CO 


CO CO <N CM 


« 








So 


u! 


• c3) ^ r-j 


in CO O) in ■^ 


^ to «- r^ O) 


CO 


• CO 


(D (7 






S" 


r^ o> CO t- 


CN 






E 
< 






CD (N CO 


CN cj> »-' co' »-' 


' co' ' co' ' 


CO' ' 




m" c 


* 




< 






r*.* r-* co' h- 0' 


cn" -v' 0' cn" r^ 


cn" CO co" CO 


O) ^ ^ 


CD* «-" 




c 

Q. 






3 • r2 


. . 00 . jX 


CN in 


T" 




? • 






< 

c 






a> -- in r^ h- 


to -^ cn (D • 


• CO ^ rt ^ 




n CD 
9> 




£ 

X 





c 


s 


oi fN CN tn r»- 


to (N »- «- to 

to m CO CO 
^ CD (O in 


CN <D CO in CO 
CJ> CO CN CD in 
^ »~ rj CD CO 


tn 

(D 
CO 


5S 


5 s 




o> 

V 

Z 





Ul 


P 


CO <D O) r^ 
(j» CN in cj) 


K a^ (D ^ q> 
K 1^ CD !d 


CO (O (N to <0 

^ 2 ^^ 


in ■^ CN 

p* J» CO 


tn m 

CD CM 
V- OD 






E 
z 





3 


r r P 9 


(N CTl CD in 


cm" *-' ' in ^-■ 


jt" * 




S" r 


. 




E 
3 
z 


3 





5 5 5SS 

CO 


*- 5 "^ f^ <o 

CM CO n CN 1- 


0" CN in' CN r-" 

r' t~ * CO •- 


*" 


S"s 






















<7I ^ .- <D CD 


in 1- in 


r* ^* CD T- T- 


sa 


1- <D 


t 


u- 






























c 






:: ° Ci «^ S 


r: £ iG J2 


<D O) h- CO 


cn <o 


A cs 






1 






CO <o (o h- m 


h- CN eo CM 5 


CO in CO cn o) 
r- CN ^ CM r^ 


O) • ■ ■ 


^ h- 






3 






u) »~ CO 1- tn 


CO ■•- to O) CD 


CN »- 00 •- a> 


• in 




^ 










CM CO m CN in 




N 










e; 


00" (N' I^" O) <-' 


CN O) co" ^" r-^' 
in in CO in 

(N cO V »- •- 


S S S !P' 8 

^ ^ CO ^ 


f^ tjt 


^' 


^ 


« 








CO 


CN r- *- OJ CO 


¥ 


CN *- 




£ 


< 






h- to h- O) fN. 

o_ «- in in in 


• 










1 




^ 


S 


rw T- r^ r- 
CN CO T- ^ 


i^p'S?^" fi2r?>r 




1 ! 




1 


























1 






































































K 





l/> 




00 m T- 0) t- 

T- CM o) (o r) 
op" in ri r-' ri 


CO f^ (N CD r- 

CN in r- S 
to" (N O) ^' eo" 
*- 'T r- in 

CM (N (N CM f- 


SSSS; 


s§ 


CN -q- 
00 -"T 


^ a 




■5 






to o> 1- 


CM r^ CN r^ CN 


»- -5 CO CN ■T 

S S ' §. 8 




(D h» 








E 

3 


S 


00 r- 1- V 
CO* CD* co' CO* in" 
in CN f^ p CO 


h- in 

to" T-" 




c 




1 


* 


£7? 


S 3SSS 


SSRS5 

■V" O" T-' 0" " 


d 


;; ;:; 






E 

3 


£ 




1 


(O r^ tN O) 
<- CO fo N 


-* • 




s ; 


Q. 




1 


^ 


yf (o' jr ^ co' 


O) »- O) CD 




i s' 






z 






N 










(N 




z 






























CD (D in CO 


<- in o) (D to 


CO to CN *- CJ) 


in 


(N tN 


a 


" 


































tf 


OJ O) T- 


(^ t- r^ in cj> 


CN CD CO (O 

CO CO -v S in 


CO f^ 


f^ (N 




a 


5 










to to (D in CO 


CO 1- 1- to CD 


in r* in o) 1- 

CO CN CO fN ^ 


to CN • CO 




(N 






c 








^ tD 


(O 


CO 


o> 


Ft a 


c 










m 1- in <p tN 


■V CO 1- 1^ to 

CN CO in *- CO 


TT to • TT 


^ <n 1 






3 






r- (D c- in 




0' CO in" ^' in 
(N r^ r* CD r* 


cn to' 


(D" r^' 


«* *■ 


Ift 




3 






CN " " 


CN CN *- 


C0_ -W^ ^_ T- Tf 


to •- ■<- 


1^ -v. 1 










^ 


^ CO (D tN f^ 


CN r- (O 


CD in 


■V f^ 




f 


3 

CD 








^ 


<J) h- ^ 


^ CO P* V 


eO ^' CO in CO 


^ • CO 


« 


«• 




1/) 








^ 


CD O) 0> CO 


c;) T- r- -^r eo 


r- CO in CD CN 


CO 




m <r 




< 






(D ■q- to CO CO 


CO CO r-* tN (N 


cn in CD ^ CN 


to • 


^ CM 1 




< 






5' K en ID 


r^' cd" oi r^" 


r^' CO' -n co" r^' 


in" " 




0* e 










CO »- CN CN CM 


■^ tN ^ ■^ CM 


CN • ^ «- 


(N 


? 


. « 




« 








c 

















E 

s 








CN 








CM 1 




TJ 

C 

ni 























































CD O) ^ ■^ CO 


1- CO CO r^ 


CD in CO cj) CN 


CO 




to 




c 
0) 

z 


■s 
























1/) 




r^ en CO in 


O) in 


in in CO r^ to 


CD cn 


£ 5 


« ^ 






10 

c 




CO to <o m » 

CM CN f- (N CO 


O) »- ^ CO O) 


in r^ to CN 


CO • f^ 


eo m 




o) 


c 




<^ h- in 


CN CO T- fO CJ) 


CN n in C3> 


O) in 




CO c 






1 




CO CO in in 


CD in C7> in cn 


m • • 


m to 




£i 




s 


co' r- to (N <n 


S S !^ 


0' CN tt' ^ •ff' 


r-" r-' 




0* t£ 






3 


to 


V (O (O CO O) 


CM cn CO CN CD 


CD_ in to CD 


CO T- 


0^ 






£ 


^ 




to in (N h- t- 


CO CO CO tN C3> 


TT • 




CM »- 






1 
z 




f*-" to" cn" to" cn' 


0> r-' r^ ^ 


r-' in ai to ^ 


* 


oi oo" 


■? 




2! 




a> tn '■I- CO -t 




1- »- (N 






to u: 











CN in in ^ -v 


CN ^ to ^ ri 








1 

■5 




z 






rt 




















^ 










Ifl 

T3 

C 




















































01 






(D r- CM CO 


■^ to ^- CN 


■V r^ oj a> CO 





CN CO 


(D (T 


























ra 


T3 

0) 







S £ S ° (N 


1- T M- CO T 


tN <D <N ■^ 


-q- CO 


T in 




























3 








in ^ r^ O) 


CO r^ in O) in 


tN (N 


CD cn 


S S 












« CO CO (7) r> 

h- h- h- (N 
CN CN ^ in 


h- in CN r- 


S S S " ® 

S tN 5 CO 


■.- 1^ in 


n 01 


i 


i 


■S 


s 


cm" to' to' fN K 

*- CO CO r- CD 


S t t t § 


in to' 0" CN •-" 

O) P^ (N ^ O) 


*»' r-" 
00 CO 


I-" ai 
in 


c: 






g 




cn" 


•^ <j) in in *- 
h- 00 h- 


CO f^ -v 

«- (N ^ CN 


S K 


£ 


< 


</> 


lA 




in »- (N <o in 


<X3 t^ -V 


CO -W 




CM r 






E 
< 






t" »-" V cm" ^ 


co" T-" cd" in ^-" 


CN to" 0' to' r^" 


*'* r ' * 


oi ^-■ 







in 




r-' »-' in" (d" O) 


O)" <N co' 


CO' h-" in in co" 


in • 




<-" (£ 
CN 


lU 








. . . 


*- T- »- 1- 


*- t- *- eo CN 




(ft 




01 






'' 
















£ 



l/l 
TJ 

c 






















i2 





























3 























c 
















































3 

E 












in (N r^ (D 


^ CD cn CO in 


<- CO to CO CO 





(N -<T 


^ 


N 


Oj 

1 


i 























QJ 




in 




c* »- in CD ^ 


(D CN rv. in <o 
in O) CO T- T- 


00 cn 


CO ■W 


*: 


N 










in 


in <o O) *- 


in ^ CO CO 


^ ^ T- V 


»- cn CN (^ 




(O 


>- 


^ 




C 




<V - - - 


in ^ en CO 


CN in 




(2 


m 












If 


in CM in r^ 


CD e3> c3) r* T 


CO tN (N *- h- 


■q- r>- CO *- 


M 


CM 


E 


"0 


3 


p" 





cj)' in" co' 


«"^"l|s 


fs.' r^ h- ,- i/j 


cn" ■•-" 




C3 


(71 






2 


1— 


<e 


■<T CD CO 


cn TT CO ■.- 


CD in to to f- 


® 00 • • 


OI 


r- 





D 




5 




r- 


CO r- CO ^ 


(O ^ to CO o> 


■«»■ • 




tc 


a 






E 
3 
z 






^ <j> r-' eo" 


CN 0' to' V »- 


0> 0> N- eo t-- 


cm" " 


r^ 


OD* 


E 

v 
a. 

E 

ra 

c 



z 






N 

^ 


^ CO in in 


*- »- CN 






oa 

(O 


cn 






01 




s 




CO ^ in CD to 


in '«T CM CO in 


CM 


s 


CO 




4) 

E 
























E 
























■D 






























s 
















Q 








lA 




c 



























C 
















lli« 








X) 













8§§ 


Q 
00000 


8 § 


o" 

<N in 




c 




m 

9 

C31 










000 


Q 

00000 


8888§ 




V) 

c 


<1> 

E 




01 








°. in" 0' 


00000 
in in" in' 


in' in" 


° J) 


c 


: 












000 
° in 


00000 
in in in 


Q 

0' in' 0" in" 


(/I 


3 




T) 








T- CN 


CM CO to -^ ■<? 


in in to r^ T- 


*A V* 


W9 


c 




TJ 










1- CN 


CN CO CO -a- -"T 


in in CD r- «- 


ty9 tA tA 


£ 

3 


g 


w 




OJ 








»- *i«» w 


Vt *A V* V* V* 




TJ TJ 


5 ^ 
1 5 


B 

01 


01 

X 

c 




0) 










S^*^ 


*/» t/* fA i/t */t 


4/9 «4 M tA tf> 


- - - £ 

fl) «> OJ *- 
TJ TJ TJ S 
C C C "^ 


n 

X 

3 


4) 












— 4) 0) 


^ oj V OJ 


a> u eJ « oJ 




3 










•- « «J 


^ t t t t 


V oi % £ V 


2 


T- 0) 












<1> TJ TJ 


TJ TJ TJ TJ T) 


TJ TJ TJ T3 TJ 


c c 


k 












« TJ TJ 


TJ TJ "D TJ TJ 


TJ TJ TJ TJ TJ 




0) m 

E s 




TJ 








TJ C C 


e: c c c c 


c c c c c 


3 3 


3 Q 


d 




-0' 










TJ C C 


C C C C C 


C C C C C 


3 3 3 


c 













S = 


3 D 3 D D 


3 3 3 3 3 

in in' in" 



















-=§§ 


3 3 3 3 3 
00000 


3 3 3 3 3 
00000 


Q 2 

*-*. 


j 




















> 














Q Q 
00000 

0" in in 


Q 
5 
in in in 


0000 






= 




to 








■0 P. in 

C 1/1 ,- ^ 

=> tA b9 tA 


in" in 0" 


§8 


go 


a 


c 

c 




a 










£ § 
•0 ^- 


S88§ 


I 




c 








I 


CN CN CO CO ■V 


^ in in CD r^ 


»- <N 


in <- 


iS 


i 




(/I 








i 


c in ^ r- 


<N tN CO CO ^ 


^ in in <D r^ 




3 


3 


£ g 










Vt Vt *A iA V* 


4A V» tA M kn 


t>* (A 


*A *A 












D «» «» M 


V* tA *A V* Vt 




V> «/» tA «9 


























c 







































1- 












t- 














•- 










1- 


t- 


1 



Basic Tables 



69 



0) 
V) 

>. 

V) 

E 
a> 



M 

0) 

u 

3 
O 
(0 

in 

c 



o 

0. 

o 

? T5 
0) 

P 3 

C C 

O S 

U. C 

I ° 

« I 

0) " 



w 



o 
u 

C 5 



i 

|_S 
8 " 

a o 

|{ 

t 


i 

E 
< 


o" 


en 


•5,101 
•16,666 
■•14,640 
.•14,778 

•31,407 

•10,012 

•8,950 

•115 

-•10,932 

•111 

•40,103 
•677 

-2,516 
•46,719 

•7,991 
106,703 


s 

00" 


i s 

II 



c 

3 


E 
< 


1 



ID 


•9,304 
17,838 
31,181 
29,531 


30,500 
•10,170 

34,866 
•26,086 

•5,116 

•49,240 

•25,007 

•102 

•4,814 

•45,224 

•35,137 
••1,106 

•1,518 
340,812 


1 
to" 




S" 


*o cjcnoo cocoinoon 'cn • a^ o> (nco -(n ■-- n 
f-oof^ocoooTO CO cor-(Nin cotain 
(D CO CO <0 <D n »- CO J- t^ CO f^. <^. <^. ^ * "T. ^. 
CO' -t" CO" CO' CO" CN" i- CO" ' T* ' CD »-■ CO" * Co" K 

in •• V 


S c 

is 

z 


CO. 


CO CMr-CN-q- r-CDCO-TO ■.-co-cmtt i-oo <"■* 
<n <d" co" t-" co" 0" h-" 0' <d' 0' »-' m" co" co co" S »-' 1^" 

0**-CM'-CM»*V»-'-'-'- •^^ 0»^ 
CM . . . . • ^ 


0) 

e 

o 

E 

S 


c 
O 

E 
< 


S 


CDcocncorN cj)co coco "low 
CD '■ co" (d' in t" ' ' <o" '• 


" c 
(/) in 

el 
5 5 


E 
< 


^ 


(0 -co'^ comcocoo h-omo)'- cm* ■ ■ ^ c^j 
r^ r^ cocof^cofNcO'-mmrMon «^ 
w O) p-fNcorNCoco^o>rMrMmo <d«> 


i s 

z 




TTCN-^tNr- ''O'CO ''''CNCD'-; ^CO 
CO'3-O'^I^ CNO a> -^ 'lOOD 
0<NOCNin (N*- ■^T'- ion 
CD T-" iW T-" tt" cm J- C>J : lO C4 


II 

z 


G- 


p^ -eO'CM cor-CNC3>^ r-rMCDfNCD r-' ■ ■ h- 
10 cj) o)'-0'-(N^O)rMcomcnm cnco 
CD ^or-CMm'-co'-^r-r-'- <»>*^. 
^" h-" 01 cj)" 1-' ■^" m" O) n" T- '-" co' 1-" co" 1^" co" 

«- • ••^infM'--.-CN»T-»« O" 


£r o 

r s 

! i 
1,1 


c 

3 

i 

< 




CO i-inr-cN T-cDino^ OJCNcocNr- (D-^rinco to od 
CO rstco'^co cof-O'Tin '-'-coinh- ocncdco <o ct> 
o •«T'-'V'^ eO'^cn'-f^ o^coincD h-co- co ^_ « 
t" ■t' (n co' O)" cd" t-" CN cd' h-" O)" cn" co' (3) in' '-' (N co' ti OD 

lATTT-tNtN •- CN •, CN*. coco '«- • '"'? 


II 

E 
c 


c 
3 

E 
< 


^ 


r^ (Otoinh- r~.r-ooo) "-cocDm^T 00 ■ ■ ■ 00 

CMCDtNCD T-t-CDrMO) 'Th-OOO CM ^ O* 

^ cocMOco cocO'-'-o or-i-cnco h- 1^ to 
00' 0* cd' cm" k' m" o>" <d" CD co" ai ■^' h-" 0' -v' ' 00" a>' 
<ofM{N'3-coaD<D(N''im'-'^'-cO'- cnfo 

lO'CM'-'-T-'-'-'- ^-^ • *?,'^ 


- i 
if 

z 


a 


<Tt oinoto incof-inm comcocoeo coco'-in lo v 
Tf cooincD cOfMOcnco CNif-cnocn ininrri- co t- 
cO cocDf-in '-cDininr^ c^ ■<- c^ a> -^ cMr-* • od « 

CM ••- 


2 


co_ 


to or-mcD (Dcnr-'-cD ococncocn o- ■ ■ co h- 
infMmomcocNO(D'^cocMCJ>rMCj)^ voo 
r^ OCMCO'- CNJcoocD'- o)o-^r^co co ^t'V. 
▼-* to' co" ai (D m" cm' co" to" ct>" r- cd oi cd" d ' to co" 
{ji«cD'^CD<DTrroin'-ojT--*-j- lOio 


c W 

o a> 


c 

O 

E 
< 




o cDco^cD (O'-O'-CD coh-ocMCJ) m 'r~- tn cd 

CO i-CNO-C CDi-iniCO '-TTCNCOin CO (N (>* o 
lf> C3)OCO<N ■^'-t-CO'- rNi'-(3>CNO (^ ■^ CN « 

r-" 1-" en" co' oo' (d' ^' o' to' t- o)" r~^' ^" i^" to' O) <-" <o' V 

CM h-Oi-^ fMCN^CM'- IOt-COCO^ m • N- <o 

CM omcoocoo)coeomf— T-corofN ^®. 


1> 

h 

E ^ 

CD 

U. 


"c 
3 

< 


S 


at cj)-0'«T -^or-coco cu ' O) r^ • ^ • • <o ■•- m 
(Ot- com<j)CJ)cocomr- •-cd co •, cn»n 
CMcD CNcocO'-oco^co oin CD inco 

S '^" 5 5 ■ 'P'^'^i! '■ ?' p S f' 


o ^ 

ai £ 

i 2 

z 


CO 


tx oDr-'^tD oicoor-T- cO'^t-coi^ lo ■ -co <»> tf> 
CNj'-r-'^ojcDh-inr-incncoincncorM • ^f^ 
iocoo)cocorMCMr-cDLncDOJ<DT-^co '^, i^. 
oi o' O) r-" cn" o" in co" ^r in" m" o" co" co ■t' h-' «o' co" 
orMa)cntooto<ot^(Oinin-.-CDCN *-ff> 

CM ^ '- T- t- o '- 


II 

Z 


a 


a s ■ ss aasss § ■ §? ■ s ■ ■ f^ s s 

^^ r^f-'-mcNimmo m t ^H®. 
*-" co" r>-' f^ N-" m" cm' r-" m' r-' cm t-' a* ■»-' 




3 

< 




r- cj)0»-cD cocj>tocoo coin'cocM »-' en oo 
cocMr-i-*cocMincMOOc»o i-^r^ ocm 
ooh-OTCDincoO'-cor-^^ cooo coin 

s" ass 5 §"s"s":sg S§ RS a s" s 


1 " 

Q) E 

"K = 

111 


"c 

3 


£ 
< 


g 


lOCMco-r^o'co in'-'com 

CMt-meOCOCD CN COOD 

co-fl-coT-co-n- in ". '* 

co" cm" ^" ' co" cm" co" CD 
CM • • 1- ■ J" ' 


if 

z 


C 


r^ (omojifi (oa3<OCT).- <D.-'i/>rM i/>' • in cj 
oooi/ir^^r-o«)<Din(£)r.j cmidcn aim 

0D(O(OtOO)(OO><O<D(DCO(O (O^CO <D_ Vi_ 
T-' (O CO O) to" cm' O" CO co' co" l/l" l/l" »-" CO .-" <D 3 
.-•COCNCO.-fM.-.. .-• .-. * r^rt 
CM . . ^ 




S £ 
E 2 

z 


CO, 


cn-^oj-mco'r- co'-'toco 

COI^TCOOCO r^ (DCD 
OCOOJCO'-CO CD ion 

n" cm" J-' co' T-* CO • p» cm" 


0) 

E 
o 
o 

c 

i 

S 

■o 

o 

i:> 

CO 


h- 


o 
° co" o" in" o" m" o" m" o" in" o" m" o cn in *- £ ii 

O^CN CNCOCO^^ ininCDt^r- (rtWWO F 
.-t/>b9 «/>«A«)<»cy»M MCACACAC/l ^^^^ ^ 


3 

? 

at 

(0 
X 

i 


2 

1 

3 
f 

1> 

cn 


7 


in 
y- <\ 

r V* VI 


2 
K 

§ § § S o" 8 S ° jj „ 

moinoin oinoino cNin.-" ^ 
fMcoco^^ inincor-*.- wwwo F 

iA V* vt vt vt V> V* m Vt tA ^i_^£ 3 




o-<u« (i)Q)<D«<D a>a)a)Q)0 -axj-as ai 

OO-OTJ T3T3T)T3T3 TJTJTJTJTJ CCC*"* >- 

OTJCC CCCCC CCCCC 3330 a 

-C33 D33D3 33I.DD OOog 2 

^ooo ooooo ooooo oooo >« 
0)000 ooooo ooooo o'o'o'O ' 
"o o o iW o in' o in" d m' d mom 000°. Z 
Cin,-^ CMCNcoco^ Tmmcor- '-ojm'- « 


>- 0) So 

5 <D "O "D 
"O c c 

■0 ° 0" l^ 
c m .- .- 
D lA 1/) cri 


a)4)aj«® 0)0)0)0)0 -o-otdS; a 

T3TJ-DT3T3 TSTJ-OTJ-O CCC" •- 
CCCCC CCCCC 3330 a 
33333 33333 oOog 2 

o" in o iri o" m" o" in" o" in" o o o °- _ 
ojCNcoco^ ^inincor-^ ^-CNin.- n 


13 

n 

X 

iS 

c 
o 

c 

1 

1— 



S s 



70 



Individual Returns 1992 



M 
M 
O 

o 

■o 
a> 



■o 
< 



0) 

N 

>. 

E 
a> 



ra 
K- 

■o 
c 

(0 

♦J 

0) 

O 

c 
o 

u 

c 

0) 

E 

M 

3 

< 

E 
o 
u 



M 
0) 
U 

3 
O 
(O 

w 

c 



0) 

(J 

Q. 

o 
"* 

-^ 

P 3 

C C 

O S 

U- C 

I ° 

O 

«. I 

T- a> 
0) E 
5 o 











































to m in 


TT CD ■^ to -v 


CO t3> C» •- CM 


00 to r- •- 




CD 






(0 


c 

3 




s 


OD . ■ . ■ 


CD ' ' <o h* 
to o> V 




in rj 


rg ' • 


s • 




c 


c 

3 




1 


tn in f~^ to •- 
^_ TT to o> 


CJ) en CD r^ «- 


CO CD 1^ r- 
oS in 1^ CD 


c- O) 

(N 'U .- CO 


S S! 






CL 


O 




'* 


(O •- 




h- CO 


-V 


1-. 




g 







cm" -t" O) cm" in' 


r-' t^' CM •-' 


ai to' r-' t^' ^' 


f^" ■v' * to" 


ro" OD 






E 
< 




0' 


CM in to' 




cm' <o" 


CM co' 


0* 
CD 




1 


E 
< 




s • -" 


CO r^ *- CO CO 


O) to CO CM ^ 
»- CM «- 


O) • 


R ' 






o 


























-0 
























4) 


























0) 


























^ 


























TJ 


























o 
1/1 


























c 


■5 






































































c 


"S 
























^ 


-g 






« ir- ■^ en in 


T- "V CO CO 


CD in r^ in CO 


■^ S 5 CM 


^ 








11) 




(A 




10 ■ ' ' ■ 


&'■?!!? 




CO ■ ■ eo 

CO O) 


SR ■ ■ 


10 








lA 




00 CO CO 


CO ^ CM CD 


1- CO t- CM CO 


A CO 






E 


£ 


C 


3;_ 






c 


w 


c 




<n r^ O) CM CO 


CO ^ r^ h- 


CD 00 •- r^ 




r^ CM 








^ 


3 


f*-_ 


to o> in 




CO O) 




h- 






U 


J3 


3 


s 


tn" r-' K in cm' 


O)' r^" ■•-" r-" •<T 


«' n" to" r^" to 
CO eo ^ CD t-~ 


to' •- 


09 »-" 






1" 


E 

3 


£ 


0" 


r* 




' 


in * 


0* 




E 

3 


2 


CM • CM ^ ■W 


CO CO O) 


TT • 


10 »^ 
<n 








z 


























z 






















X 


















































3 


































CM CD CO •- r*- 


Oi oa r^ y- ^ 


■^ •- o in in 
CO in *- CO 


(D CO tJ> ^ 




^ 








c 

3 

o 






a» in i/i <o 


CO h* eo CO ■V 


(M 


^ ^ ■v to 


CM in J 


^ CD 






c 






^ CD 0> CM 


ifi Tt <D to 1- 


■^ en tj> m 











c 






00 ■^ ^ 00 


CM CO o> r»- h- 


CO 


O) CO CO CO 


CD 










h- CD CM <D CD 


■t- CM ^ in CM 


in CM CD -v 


'T CO in CO 


(O «- 






0) 

E 




f 


<r> »- 1- ■.- 


h- ^ to h- 


O) 


(D TT r-- 


00 to 


® 'l 




i 




1 




V CO 0" 


co' in ^' co' 1-' 


0' h-' to 0' ai 


oi to • 


;: s 






E 
< 




oi" (N ai in 


■^* 0' ■»!' oi" iri 


to" 


h-' -v' ^" r*-" 


en" ! 




00 




< 




to CM •- CM CO 


in CO to 


r- *- n (O r^ 


*- CM • 






Q. 

£ 






S '-^--' 


T- (N .- 1- 








00 CO 




3 
TJ 

V 
TJ 






in " T- • T- 

<D 


CM ■^ n in CD 


CD CD to •- CD 


in " 


^ to 

CD 
































TJ 


























H 


























TO 
Q. 



























5 


o 
























s 


"o 






5. 


f^ CO t- O) 


CD in 'T <» CO 


.- r- eo r- in 


ss;8 


in O) 






i 


tfl 




CM (N cn ^ -v 


in o> CM m ^ 


in 


CO o> ■» 


SS! • 


■a 


CD 




m 




A r-. o) •- in 


eo ■«■ in CD to 


CM n CD CO 


in K 






1 


C 


2, 


CM (N OJ O) in 


in ^ •- CO CO 


CO 


^ in CO 


*- 




B 


1 


c 


in. 


'» ^. P ■^. "?. 


r- ^ .- 1^ Tj 


eo CO *- O) CM 


CM • • 


00 in 








CD i^ in to in 


o> CO in CO r^ 





in CM r^ CD 


to »- 


ui m 




c 




<n' in ai 00 m 


^' 1-' to" ^' CM 


r." in" co" ai t^' 


V *-' 


10 «' 






o 


E 

3 

z 


■2 


K CO cO" h- 


h-' 0" cm" r^" co' 




^* r-' t^ ui 




cm' >o 






E 

3 
z 




• »- • ■^ 


^ O) to 


O) CO T in CO 


•V • 


^ 


to 1 






3 


0) 




w- (O 1/) CO -V 


(N CO to .- ^ 








w- 






1) 




o_ 








* 








































U) CO to CO *- 


«- en cj> ^ (D 


in m r- CO T- 


r^ CO ^ 


« ^ 






£ 


c 

3 




to 


a> ■ ■ at <D 
n in CO 


O) CD CO 

T cN »- r- ■»- 


tN 
CO 


■ in CO ■ 
CO 


CJ) ■ • ■^ 


c» 
tn in 






c 

3 




in 


p* CM r^ ^ 
CM CD f-* ^ ^ 


in •- ^ CO CM 
cJ) eo CM to 


CM CD *- ^ *- 
O) 0> CD CD in 


^ cj> CD q> 

in CD CM 


t*- 




ifl 


c 








in 


CM *- f^ CO 


in 


<p tp 




10 10 




c 







CD CD r*. -v" cb" 


in 0" p^" iri iri 


^' r^ r-' t^ ■v' 


in to" ■v' •»' 


to* 




c 

£ 


0) 

E 
1 


< 




in (N in 
to • • 


r-* ' «> CO jf 








S" f" 


tJ 

3 


9 

3 

TJ 


E 
< 




CO • ^ ^ to 

(S 

to" 


CM •- •- cj> in 

*- CM CM CM tn 


SSSS5! 


;r- • 




3 


< 
























TJ 

0) 


TJ 


























a 
























TJ 




































































t 
fi 


T3 
























^ 


m 
a. 
























•5 






















t^ 




(0 








-T CM 1- in 


to CM in •- CO 


^ tj) n <- •- 
^ in <- 
*- in r* to CD 


in CM r^ 


tn 




1 


o 


£ 


c 


in" 
2;_ 


c* ■ ■ o> O) 
0* r- (N 


CO r- cN CO 
CO *- CO to (N 

(O O) in in (O 


s 


■ •- ' 
^ in 


CO ■ CO 


CO <J) 


E 


c 


in" 
in_ 


CO cj) -^ h- eo 
o> CJ> O) ■^ t- 


in CJ> eo ^ 
O) in ■^ ^ •- 


CO O) CO CM 

h- in • • 


CM 
CO_ «>_ 




J^ 


3 


tn (N to 


in 


in T- 




h* CM 


±; 


t- 


Si 


3 


S f'RlPg 


to' to' CJ> 0' CD 


CJ> ■.- to ■<» CD' 


t^ »- 




to 1 






m 


£ 

3 


? 


»-" T-' co' 


ri' j-pfi 


r 


fN ' 




8 r" 






E 

3 


2 


in CM T- 


CD a> in 1^ 1^ 


-» • 


s' "1 








z 


























z 


























c 
3 

i 

< 






<n •q' CNi T n 


tN in r~ O) CM 


CO 


O) ■^ ' 


r- ' ■ CO 


tn T 




3 


c 

3 


E 
< 






(O T- (M CD T- 


co in h- tt o) 


h- ■^ CO ^ CO 


to ■ ' ■ 


<D h. 












<n ^ CO rt en 


(D T r~ 'tr CD 


CO 


<J) CO ■^ 


(N 


t^ ■r- 




T) 






CM to CO CJ) 1- 


CM ^ CD CD 


T- ^ en <o 


CO 


« 


h. 






a 




3;_ 


*- J- (D (N (N 

V * in' (D in 


CO in CM O) 00 
CM h- m" ■.-" -* 


CO 

cm" 


^ r- 


r- 


tn CM 
0' co' 




1) 
TJ 




a 


GO -<J CM in CM 

«" co' co" ^" co" 


f^ r~ K CM in 
<d" in" *- in 


O) o> •- • 
0" r^" cm" in 


in 


m' 












u^ 




CM CN CO CM • 








tn • 




0) 






(D C» CO CO CD 


^ in en CO •- 


01 • .- • 


• 


h- en 






£ 








• 






















<n • CM 1- 








CM (D 






s. 


























1 


























< 


























1 






































































t 









a 


cj) r^ 0> 


n T CO CO 


r~^ 


CO (D • 


r- • ■ CO 


to CD 




TJ 
TJ 

C 









« CM r- CO 


T- CD 1^ in 




■ ' ■ 


ho OD 






0) 

n 

E 

3 
z 






o> CO r^ *- 


to in r^ eo CM 


o> 


CO ■^ .- 


CD • 


en en 




E 

3 
z 




to to CO in CO 


•- O) CO (D 




r* 










i 


3 


CO 


«> (N lO in <D 
10 • co" -o^ O) 


CO in ^ •- to 
Oi' < eo* to' to' 


C4 


CO in CO 
' CN co" 


CO 


CD h- 

in' cm" 




£ 
3 


to" 
in 


<» CJ) CO to CO 

cm' co' in CM* co' 


■«r CM CM 

h-" 0" 00" cm" r-." 


0" N-" in" " * 


<^. 


V 

CM* 


(A 
(0 

o 






? 




- • . 


1- tN •- •- • 








• 




"S 


£ 




P-. • CM •- CM 


«- CM *- r- • 






r^ 


1 














































1 






































in 1- ^ eo en 


in TJ en CM r^ 


CD CM 


■*f fN h- 'a- 


OD h- 


§ 

C 






c 






(M C3) (N 

OD ^ 00 in 


CN CD CD CO T- 

T- in CO r- 


CO 

1^ 


ID CO r- 

tO TT TT CM 


$s £ s ^ 

0> ^ CO • 


s s 






c 


E 
< 






^~ 0> O) O) 

cm in CO CO en 


h- ■* in a> in 

CJ> CD CO o> 


^ CM O) r^ 
in CO to CD 


■.- T in r- 

CM •- t3> f^ 


s s 








£ 
< 




(N 




r- (O n 


O) CM (D r- CD 


°o. 


CO CO in 


CO CO in 


CD in 








CM 


00" CM oi 


co" O) •^' y-' T-' 


in F^ r^ n' in" 


V CM cO" CD' 


oo' tn 








n_ 


S" ='S3? 


in' ■r-' co' in T-' 
■^ m <D in TT 




CM T-' en' 0" 

CM rsj tM CM 


■^" jr" ' 


r^' 0" 
CM in 








in 


5 ^ CO O) 
4 ^ -<J ■.- TT 


CM T- to CJ> h- 

■«T o) en *- 


in CO CM CO 

•- ^ to CM to 


in • • 




CM 












m 












IT 












to' • 




*-" ^" cm' r-~ 




CM w- 1 


^ 

ra 

£ 

^ 




















































1 


























1 


































































3 



E 

CD 




t— 


























t-~ 


























"B 

































CM in CO r- 


00 CO in •- CO 


CO en n •- »- 


in CM h- 


en ro 1 








l/> 




rt 


(o to a> 


CM ■^ CO 


O) 


CD C7) CO (O 


OD (O CM CO 


rt 













h- 


in in r~^ 


in ^ o> CO ^ 


CT> in 1- 


CO <;> CO CM 




•n 


>. 








C 




CM 


<- ^ CN 

1- CO (O ^ 


ir> ai -^ 00 a> 




^ in -^ 


cn in tr • 


ic 


ID 






£ 
^ 






K 


^ 00 -^T CO 


O) O) ■w ■w •- 


CD in r- to to 


r- in • • 


m en 








£> 


3 


3, 


M 


CD tn CO 


r-* 


in CM ^ 1- 


in •- • 


Cfl 


ffl_ 






t 


£. 


N 


cm' in" cb" »-" 


co" 0' O) 0' to' 


^" r-' to" ■«■" <d" 


fC -r-' 


co" co" 


o 






E 





^^ 


(O o) co' eo" 


ro' ■^" T-' r-' cm' 


■V 


V -r-' co" CM 


CD * 


CM 


cm" 






£ 

3 
z 


■2 


r- 


T- CO •- in 


in *- CM *- 


CJ) in r- f-~ 


^ • 


m en 


E 

E 

§ 






3 
z 






(O (D in (D 


■^ CD in ^ CM 




.... 




9 


CO 






a> 

















<1> 

E 


























0) 

E 
























T^ 


o 



















































OJ 




























u 


























c 
o 
















Q 


P. 








c 














j^ 


8 8 








a> 
E 










P in" 


in in in 


8 





Q 

0000 

(-,- 

in in 


0" 9 

ss5 s 


c 


(A 

C 




CJl 










P. in 


88888 

00000 

s s s § s 


0' in in' 


g § ^ 


M 


£ 
3 


T3 










r- CM 


CM to to ^ V 


in 


in CD h- »- 


w </> w 




TJ 










-- CM 


in in CD r^ 1- 


M W W 


E 

2 

eu 


£ 


c 


4) 










•-WW 


t/» 4A W W t^ 


V* 


W V> W «/» 


£ 5 S E 
■g ^ "^ 


1 




0) 










r- t/t tA 


W 09 tA W W 




(ij 4) 5) t 
TJ TJ TJ X 

c c c 




Si* 


D 










4A t_ ._ 

s; iJ ii 


V Oi « V 0) 


V 


« V V 0) 


0) 

Z 

X 

c 


3 
















« 

m 

X 

5 


0) 


C3 w V 4U 


« 4> £ ^ OJ 


4> a> V u « 


V 


■a" 










1) T) ^ 


TJ X) T) TJ T3 


-0 


TJ TJ TJ TJ 












5 4) -O "O 


■a T5 TJ TJ TJ 


TJ TJ TJ TJ TJ 


k 


lA 

3 










TJ C C 


C C C C C 


c 


C C C C 


3 3 3 Q 

2 
000'-'- 


01 


^ 










5 TJ C C 


C C C C C 


c c c c c 


3 3 3 


« 










"lis 


3 3 3 3 3 


3 


3 3 3 3 


2 


ID 


c/) 










S§oo 


3 3 3 3 3 


3 3 3 3 3 




1 

to 
iS 


S 










(5 S 
■0 0. in 
^ in •- »- 
J w w w 


S S S 8 8 


s 


s s s s 


0000 


> 












8 S S S 


g § 


c 


c 


g> 


0) 










0' in' in' 


in' 


0" in in 












"2 P 0" in" 


0" in 0" in" 0" 


in in in 










1 


(N CM to CO ■^ 


•V 


in in to f~^ 






§ 








1 


= in T- »- 


CM CM eo CO -v 


^ in in CD r- 




1 


1 


< 










(A W W t>0 W 


t/» 


*A *A *A y* 


W W W (A 










D w w w 


W (A V» «><» W 


*A y* tA *A yt 


W M *A W 












H 












t- 


1 




















t- 


1 



Basic Tables 



71 



9) 

N 

V) 

>. 

V) 

E 

0) 

















S 


r- 


o> 


(O o 


to o ^ «o in 


^ O) 


CO CN r- 


^ ■ ■ CD 


<n 












































c 






o 


CO 


r- OJ 


O CN CD in T- 


CD h- 


r^ in in 




o> 








c 
































3 






to 


(N 


in 


CO CD 




in r-~ 


r^ ■«» CN 


rj 










3 




1 


o 


O 


• y- ■^ 


■ C3> f^ h- CN 


■ . . (^ 


y- O ' 




o 








■o 




o 

£ 




o 


s" 




s 


T- CD* 

O) in 


CO r-' o" ^" co' 
in ■^ T CN • 


ai ai 


r "^ r 




r--' 


CM 




^ 


o 

£ 




CD 




r- CO 


O) • in • 


in 


CN 1- 




CD 








« 




< 






00 




fN 












CD 


CM 




■a 


< 




























T3 
































q> 






























C 


c 
o 






























u 






























re 

c 
o 


3 
0) 






























1 

c 
o> 


































"" 


















































T3 


•^ 




























£ 


o 




























< 




o 






r- 




h- 


O) CD 


in in o o CN 


CN CN 


O P^ CO 


CO * CO 


!£ 






LL 


U) 






(N 


■ CN CM 




■ ' CO ' 


CN CM ' 


1 


CD 










SI 






cn 


o 


fN 


CM CO 


o rr TT r^ TT 




TT r^ cn 


in " 


2 


O 




di 


c 






CO 






CJ) 


^ in 




o 










3 


S 


lO 


in 


rN 


-T <0 


rO CN 'd CN -^ 


CN ^ 


in CO (O 




^_ 








Si 












£ p p p 


=cp 


CO ^ 




CM 












E 
1 


to. 


co" 


in" 




CO" |v." 


CN in T- in ■^" 


ai CD 


cn" cn * 




CO 


h-" 






£ 


1 


co" 






CM T- •- T- 


co' 






co" 












£ 




o 
00 


TJ 


CN 


r- CO 


in CO ^ CN • 








OD 


^ 






3 

z 




































o 


o 


o 


^ ■^ 


O) T- ^ T- <D 


o o 


CD ^- CO 


a> ■ • C4 


o» 


CM 




TJ 








































in 


(D 


CO 


TT (D 


r^ ^ o o r^ 


(D CO 


(-- 1- -^ 


f^ o 


o 


5 




U 


































c 










<N 


O CN 


CO ^ CO CO ■^ 


CO CO 


CO O) CD 




r*- 




Si 


c 

3 
< 






m 




O O CO 


h- • ■ > I 








CM 


cn 










i 




S" 




in 


OO" 


to o 


co" cd" co" ^" co" 


CN t- 


co" co' ^" 


oo' ' 


oi 


OO 




re 




S" 


CM 




CO O) CM 


^ 








fc 


in 












s 


5 


CO 


^ 


■^ 1^ 


1- CO r- (N (3> 


CD ■•- 


O) CM ^- 




<D 


f^ 




ift 




t 


r^ 




CM in o 


CO 








N 


^ 














m 


CO 


•^ CM 


CO ^ -T C» -"T 


■^ n 


^ CO ^ 




OO 


« 




TJ 




r^" 




cm' * ■^' 










n' 


CM 






"5 

re 

TJ 




< 






«)" 


'-' 


(N 


(N (N 


'-'-'- 








es 


fo' 




o 




























o 






























_>. 






























c 
re 
"tn 

(A 


1 

■o 






























0> 
TJ 


































~~ 
















































0) 






























V 






























re 


o 






u> 


CO 


CO 


r-~ Oi 


(D CO -^ CO CD 


CO O) 


C3) CO CN 


■^ ■ ■ r^ 


in 


^ 




£ 


^ 




























m 








CM 




a> 


^ CD 




OO CO 


CO <- in 


(J> 1- 


Ei 


e 




s 




m 




a* 

3 




5?ia 


in ' ' ■ • 








CO 


CD 










£ 


c 


p 


^-. 




in 


in '«T_ 


§ o> CO <q p 


h- ■^ 


CO CD CO 


^ • 


00 


cn 




o 


5 


£ 


g 




m 








CO 












J3 


3 


rt 


o> 


CO 


O) t^ 


T- <D <D O) O) 


cn' to' 


co' CD' co' 




u> 


CO 






^ 






in o) CN 


CO 










cn 










1 


(O 


tn 




CD 


in -v 


CO CO CO CD CO 
CO CN CN ^ 


CO in 


CO in «- 


■ 




cn 




1 


£ 

3 


1 


lO" 
CO 




■w" h-" a> 


ri 








r-" 


k" 










z 






m 
















cm" 




43 

T3 

2? 


U 


z 






























c 
o 


3 






*n 




'J 


CO CO 




O O) 


2^2 


in cj> CO ■ 


h- 


00 






"c 






m 




' CO CD 


h- in CO ^ o> 


Oi O 00 y- O) 


<D (O ■ 




ID 














to 


O 


to 


CO <3> 


in 5 CO o 5 


^G :;; 


T in ^ 


O) O) r- 


C*4 


CO 






3 






in 




in CD 


CO in o ^ o 


(N in CN CD 1- 


ft. r- 




in 










tj 




S 


a> 


^ 


^ 


in <o 


1- C3) O) ■<- O 


CO O) 


CD O) O 


in f*- CN 


M 


CD 






o 




1 


CN 




n CD 


CO CO CM *- 1-^ 


CO CO O C3) 0> 


o • 




cn 










3 


< 




<D 


00 

3 


p 




rM' CD 


r-" co" CN CN in" 
t- CD r^ CO CO 


CO CN 


eo" OJ h-' 
in CO p^ 




3 

in 


R 




TJ 


£ 
< 




co" 
00 




? J*" 


t- < ai If) ^" 


u> in" •^" o> <D 


co' 




in 


o" 








T3 






























0) 
































C 

re 






























O 

re 
u 

TJ 




















































































"o 


in 




r- 


^ 


O) 


en CO 


CD CD ^ CO CO 


O CO 


CD in CO 


CO CN OJ • 


CD 


^ 




6 


o 


ift 




.^ 




■fs 


r- 'T in h- cj) 


2SSSS 


CJ> CO ■ 




2 


CM 








1 

E 

3 
Z 




oi 


<D 


r- 


p^ o> 


■O- CN CN 1^ T 


1 CO 


(N (^ 1- 


o in jT 


CM 


O 




£ 
^ 


c 




CO 




f^ Tf TT OJ CO 


o in 




00 


s 








E 




in 


(^ 


CO 


CN 


rvi O) 


(N ^ CO in CO 


CN <N 


CN ^- O 




«o 


CM 








SP 


o 




o> h- OJ f^ 1^ 


■^ p 'J OJ ^ 






o 










3 


<D_ 




tN 




1-" (3> 


«3" gj oo" in o)" 


^ 1- 


co' co" co" 


cn" ' 


in 


U>~ 






£ 

3 

z 


t 


O) 




CN CO 


co" cd' oj" co" r^" 


CO CO T— 0> CO 


Tr • 




CN 


cd" 








1 


% 












T- (N 


CN CO CN 




o 

CM 








£ 




s 




' * 


CN CN CN 1- 1- 


CN <- ^ OJ ^ 






CM 


CM 
















00 






' o 


■ CO o ^ ^ 




■ O) o 


(J) CO o • 




r^ 






3 

o 






CD 


O 




O) O O OJ ■^ 


cn o CO CN O) 


h- T ■ 


■V 


CM 


in 








C 


c 






u> 






CD 


o 1- m o 


CO CD 


CD in 


CN CO N. 


DC 


00 










« 






CM CD CO O ■^ 


CM in CM CM T- 


O) CO 


'er 


m 


o 








9 


8 

£ 
< 




^ 


f^ 






CO 


o> r^ ^ CO 




CN at 


h- ■.- CN 


tn 


r- 








^ 


■»» 






CN O ^ CO r- 


CO CO O »- (J) 


o • 




o 


V 






c 
o 






to 


IT 






K 


cd" ^' r-' co" 


cd" T-" 


CN a> 


r>i ' T-' 


OD 


u>' 






E 
< 




ti 


<o 




CN oo" CO 


*-" co" o" in" •^" 


C3)" in ■^" o' co" 


co' 




o 


« 






■o 














• CO ■.- • 


• (N 






c 












IT 




• T- ■•T 


OJ ^ • • 


*""'"' 


' 




^ 


*» 






t) 


V 




























































3 


"O 




























































■o 


s 




























































N 






























5 






























0) 

o. 






























^ 






























£ 


4) 


"5 






























o 


ift 

£ 

3 




h- 


CN 


CO r- C3) 


O) CO P^ CD CO 


oo r^ CD CO o 


OJ in • 


CO 




c» 






5> 


c 


& 


E 

3 


CO 


s 






■ ^ 

CO 


' 00 r- CO CO 
o ■^ o o 

r- r^ T »- 


CO *- 

O T- 

1- in 


• T- CD 


O CN »- 

K in ^ 
CO ^ • 


s 


to 






« 
^ 


CO 


§ 


CO 


•^ S fe 

*- ^ Oi 


CD CO CO TT CO 

^ in CD CO CO 


^ o in CO CM 

^ CJ) TT 1^ ■<- 


in o 

CO CO 






5 










E 

3 


s. 


























£ 

3 


C^ 


o 






in c3) CO o> CO 


co" oo" r-' cm' co' 


V ■ 




CN 


od' 




ui 




5 


£ 




;; 






^" 


T-" oo" co' J-' 


T ? 


? r' 


T 


CN 


CO 






0) 




3 


• 


•-mo: 


r^ CN OJ T- T- 


OJ J- ;- CO T- 






CN 
CO 






1 

o 

T3 






Z 






























z 


















































































C 








































00 


■<r 


CO CD O) 


o o r- p^ r- 


CO ■.- 0> CN CO 


in in CO 


OJ 


D) 


cn 




Ift 








































CO 


CO 


CO CM T- 


CO *- S 5 o 


p^ Tj- CM in in 


SS8 


h- 


h- 


m 








c 






to 






' p- 




<3> 






(O 






c 






CO 


T 


a> t^ a> 


CO P-- CO CO o> 


o 


CD 


CD 




o 






3 






O) 






s 




O 






CD 

m 






3 

o 

E 




sr 


in 




TT ■^' CD 


T-" •- V V K" 


p^' ai 1-" in" O) 


tj>" o" co" 


co" 


CO 


oo" 








(ft 


O 




CO 






CN 
















t 


o 


CO 


Tf CN CO 


in (D CO o CO 


CO -^ h- t- CD 


*- CO T 


o 


^- 


OD 








o 


E 




o 






r*' 




CO 






o 








CO 




O) o in 


1- CO in CO o) 


■<T CO • 




o 


CM 




c 
1) 




'S 


< 






^ 






;~ 




^ 






jr 






< 






s 




(N ^ 


in cd" co" t^' in 


co" in" co" r-" in 


■^" * 




s 






n 




£ 




























0) D 




























i2 

c 

3 




T) 

C 

re 




























5 i 

2 E 
















































































o 

e 




i- 
























































re 


o 




























•5 






eo 


CO 




o CO t- CO in 


■^ CO CO CO CO 


O O 1- 


^r 


<n 


0> 




<0 




3 




























Ift 

c 




^J 


^*. 


(O OJ CO 


in CN 1^ in CD 


CO ^ CM T- (D 


co cn CO 


TT 


o 






>, 






v 

^ 


c 


,^ 


lO 




> 


■ h- 


I • • I I 


2 * 


. . 1 




in 






oi 


,_^ 


r- 




CO CD CN 


OI CM CN t- ^ 


■^ O) ■^ CN -^ 


CM in • 




m 


5 




0) 




5 


3 




00 






1^ 




o 






ffi 






£1 


3 




m 


a> 


h-' ■<T r- 


in 1- in o in 


f~-' r-' r^' 1-" in" 


ai r^ 




»-- 


oo" 




£ 




E 

3 

z 


(D 


U) 






in 










u 






£ 

3 

z 


t:. 


r- 


r- 


1- CO CO 


CN O) C3) o> o 


CO ^ CD CO O) 


■V • 




tn 










£ 




« 






^ 




• 






in 






2 




0) 
CO 




■^ ■* in 


■<r CO CO CN CN 


T- »- CN 






00 
CO 






£ 






























































•a 

9> 

3 
C 


c 
o 

TJ 
0) 

re 

J3 




i 

c 






















0000 

000 
000 






0) 

1 
















o o o o o 


o 

8 


o 

8 


o 






(A 


^rf 






O 












g 










200, 
500, 
1.00 
re 






i 
















o o o o o 


8" 8" S 






C 


C 

o 


OJ 














o o 


o o o o o 


o o 


R '-^. o 




3 












P. in a 


o P P P P 


P o p p o 


4> 


V 

£ 


3 


£ 




O) 














in o 


in o in o m 


o" in 


o in o 


1/ 


CD 












in o in o m 


o in o in o 


CN in t- 


1 




T3 












o 


^ CM 


CN CO CO ^ ■<» 


in in 


CO P- ^ 


bf* y* tA o 




0) 


T3 












O r- o. 


CN CO CO -v ■^ 


in in CO p^ 1- 


(A tA tA 




o 


^ 




a> 












w 


t« fc» 


M tA ti9 M M 


(A Vt 


«A M M 


nder 
nder 
nder 
or m 


3 


a 

Si 

X 

o 

c 


1 












t- w w 


tA 4A (A tA (A 


fA (A lA lA (A 


V 0) v 


£ 




« 


0) 




Ift 












S> V 


V V U £ 4) 


0) ai 


V u o; 


a 


3 










o 


^ u c 


£ 5) £ £ Qj 


£ V ci> fl) V 


-O -D -O 


o 


\ 




, 


^ 














£ 


T3 T3 


TJ T3 "O "O T3 


TJ TJ 


T) TJ T3 


k. 










o 


0) TJ T] 


TJ TJ TJ T> -O 


TJ TJ TJ TJ TJ 


c c c 




CO 

i 

g 


0) 

E 




■o" 












T3 




C C C C C 


a c 


C C C 


3 3 3 O 


a 


TJ 










o 


TJ C C 


C C C C C 


C C C C C 


3 3 3 


o 


c 


to 
1ft 




"o 










IT 


C 
3 


3 3 


3 3 3 3 3 


3 3 


3 3 3 


000 
000 
000 

0,00' 


3 


re 
O 










in 


C 3 3 

^ o c 


3 3 3 3 3 


3 3 3 3 3 
O O O O O 


O O S 


8 




J) 






































S O O S O 


o o o o o 




o" 


M 


o 


3 




•u 










a> 












o o o S 


c 


v 










V 


'^. O IT 


o o o o o 




o 
o 


t 


gi 














■o 




<z> in 


o in o m o 


in o 


in o in 


o o O - 




.y 










TJ 


o in" o in o 


in' o in o" in 






o 






(D 








7 
c 


c 


in 




CN CN CO CO ^ 


^ in 


in CD r- 


T= OJ S ■.- 


t 


1 


(/I 











c 


in r- T- 


tN CN CO CO TT 


■<T in in CD r- 






7 


1 


c 


<^ 












^ 


*A 


««» <i«» 


tA V* tA tA *A 


tA M 


V* V* V* 


</> «A tA (A 










D 


(A (A M 


CA tA tA tA (A 


(A (A (A tA <A 


V* V* yt 


tA 

















H 
















t- 


1- 












H 


















1- 


t- 



72 



Individual Returns 1992 



in 

(A 

o 

o 

a> 

«■« 

M 

< 



E 
a> 



X 

n 



c 
ra 



■o 
£ 
u 

w 



■o 

0) 

Q 

CO 

c 
« 

E 

p 
< 



0) 

E 
o 



(/) 




T) 


V 






o 




m 








3 




t 


o 




c 


OT 




(5 


M 

C 




3 








3 




b 


«rf 






0) 




0) 


q: 




o 

F 


o 






Q. 




<u 


o 




E 


Tt 




o 


0) 


o 


§ 


3 
C 


0) 


o 
u. 


c 


D 


1 


o 


fc 




<) 


t; 


CO 


i 


a> 


▼- 


0) 


n 


0) 


E 


4) 


A 

2 


o 
u 

c 


3 





g 

E 








CO 


CO 


oo 


CO 

in 


(O 

<o 


s 


i 


s 


in 


o 


s 


s 


CD 


§ 


S 


CO 

s 


5 




s 








1 




8 


CM 


o 

CD 


in 

<7) 


CD 
CO 


a> 

CO 


CN 
CO 


CM 

to 


in 


t^ 


g 


g 


to 
to 


s 

^ 


CO 


CD 
CO 


1 
to 

CM 


CD 


tD 
in 
to 


in 
to 
cn 


CM 


9 








O 

9L 






(O 


CN 
(O 


8 


CO 


in 


in 
in 
to 




o' 

C7> 
C7) 


CJ> 
CN 
O 


(N 


o> 


CO 


in 
in 


co" 
in 
o 


s 


CN 


CO 




s 








CM 


fN 


1^" 


CO" 

in 






CN 


r* 


5 


1^ 


t3> 


m" 

CO 


tn' 

CO 


00 
(N 


cm" 

CO 


8 


? 


* ^ 




a 




< 
































fN 












w 




















































* 








■^ 






































^ 






















































3 


















































X 


4) 
















































:2 
IS 




















































3 
































































































" K 
















































t— 


o 






<o 


o 


CM 


(N 


(D 


(O 


to 


CO 


(0 


in 




CD 


fO 


CO 


CO 


o 


o 


CM 


Ti 


^ 


C7> 






o 






<o 


O) 






in 




(O 


CO 


in 




a> 


CO 


TT 


CO 


to 




O) 


^ ■^ 




tf) 








(O 


o 


o> 


CN 




(O 


CM 


o> 


in 


CO 


(O 


■W 


<N 




ID 


CO 


a 


00 


■^ 


^ 


00 










00 


h- 


fN 


CO 


■V 


O) 


(N 


CD 


(O 


^ 


TT 


CO 


CD 


CO 


in 


O) 


r- 


■V n 


h- 








c 




lO 




CO 


f^ 


OT 


■^ 


CN 


in 






•^ 


o> 




fN 


TT 


fNJ 


in 






(2 


00 






4) 


c 




O) 


<D 


CD 




CO 


o 


(N 


■w 


to 


a> 


to 


CO 


« 


o 


to 


'O 


? 




■<■ 


•n 




J3 


3 


1 


u> 


^' 


o 


co" 


■^" 


V 






o 


in 


r^ 


h-' 






m 


oi 










m 






^ 


1 


1 


ij 


o> 


CM 


^' 


CO 




(D 


co" 


o 


o 




cm' 














o> 


in 




1 


to 


tn 


(N 


o> 


O 


(N 


o> 


o> 


o> 


o 


<o 


T 


CO 


CO 


O) 


•V 










a> 






E 

3 


(O 


in 


o 


r^ 


T 


in 


in 


a> 


CD 


CO 


in 


CO 


o 


n 


fM 






CD 


<D 




% 




<T1 




Tj 


CO 


in 


^ 


(O 


(O 


fM 


rsi 








OJ 




















0) 




n 




































to 






2 






PO 






































fO 








z 
















































i 

e 
< 






O 

00 


(o 

CO 


CO 

in 


in 

CO 


in 

(O 


CN 


CD 
CO 


O) 
(7) 


CJ) 
(N 
O 


CO 


o 
in 
en 


in 

CO 


CD 


O 
CO 
CD 


8 


CO 
CO 


s 

CM 


<D 


<N 


o 

00 








c 

3 

o 
E 
< 






o 




in 

s 


CO 


co 


CO 


§ 


CM 

o 


a 


7 


o 


5 




to 

<D 


O) 


Ol 


g 


P? 




CD 






S2. 


CO 


fO" 


o 


a 


s 


1 


1 


CO 


3 


s 


i 


i 


in 

5 


t 




r^' 

fN 
O 


s 


CN 


(O 


s 

f^ 










21 


oc 

in 


CO 


CD 
fM 


o 

CO 


o 

CN 


CD" 


CM 


o" 

CN 


to' 
tj) 


in 
to 


to' 
in 


o" 

eo 




to" 


cm' 


in 


CN 




oc 

s 


ai 
n 
m 


™ 






<r 














"" 


*" 










ri 


^ 


*" 








cr 




c 








CM 




































CM 




ll> 


















































QJ 


















































£ 


















































E 


T3 
















































o 
o 

c 

re 
O 




















































1 
































































































1 
















































o 






^ 


CO 


in 


CN 


m 


•er 


o 


o 


(O 


in 


,_ 


CO 


(O 


CO 


CO 


o 


o 


,_ 


n 


^ 


1 




"5 






^ 


CN 


CD 


CD 


,_ 


o 


a> 


CD 


<D 


in 


CO 


a> 


o 


CD 


o 


r~* 


r- 


CN O 


CM 


in 






H 


o 


(O 


00 


<o 


o 


r- 


Oi 


in 


<D 


CO 


^ 


fN 




<D 


CO 


U) 


? 


^ 


^ 








" 




r^ 


o 




in 


o 


oo 


CD 


<D 




f^ 


CO 


<N 


to 


a> 




^ 




jr CM 


h- 


tn 




c 


2, 


12 


in 

fN 




■^" 


m" 


(D 
O 


o 


in 


o 




V 


C71 


r^' 


OJ 


in 


CN 
O) 


in 






(2 








4) 


3 


2. 


00 


C3> 
■^' 


O) 


(N 

cm' 


o 

fN 


CD 
CD" 


1^ 
o 


CD 
CN 


to 
ai 


1^ 

CJ) 


CD 

in 


CN 

in" 


rM 
ai 


co' 


(b 


CM 


CD 




CD 


CM 




E 

3 






CO 


O) 


CO 


Ol 


(N 


5) 


5 


a> 




CO 


"^ 


CO 


ri 


O) 


^ 
















£ 

3 


<£> 


■^ 








OO 


■T 


■* 


O) 


to 


o 


o> 




CN 


■^ 


(N 






3 






0) 








CO 


CO 


■^ 


■* 


CO 


(O 


CM 










fNI 




















4> 






CO 


^ 


■V 


CO 


fN 


CM 


CM 


























z 






fO 






































CO 








z 






(O 




































CM 






c 

3 

o 






o 


IT) 


•T 


in 


^ 


CN 




























h- 


« 






3 

o 






CO 


CM 


in 


CO 


o> 


to 


to 


o> 


o> 


CD 


in 


V 


<D 


O) 


V 


n 


to 


O O) 


P«- 


h- 








00 




in 


CD 


o 


CN 




























^ 


f* 




a 






s 




in 


in 


o> 


CD 


'ff 


in 


r-- 


V 


CD 


CO 


to 


to 


h' 


CO 


r^ 


O CO 


f. 


U> 




S 


00 


(D 


■T 


C3> 


■^ 


■^ 






























r«- 






S 


CD 


in 


r- 


CO 


CO 


CM 


-T 


r^ 


tN 


o 


CO 


o 




CM 


a> 


to 


CM r^ 




CO 




E 
< 




2. 


r- 


in 


tN 


(D 


(N 


o 




























00 


m 




c 
4) 

E 


E 
< 




2. 


s 


in 


CD 


in' 


in" 


r-.' 


V 


§■ 


cm' 


OO 


in" 


o" 


p 


-*" 






to' 


ri rr 


CM 


CM 






<j> 


(N 


o> 




in 






























CM 


ID 










in 




CD 


in 


CD 


■* 


TJ- 


V 


in 




a> 


r 


a> 


CM 




00 


f*. 


1) 






<N 








































(N 








eo 




































1^ 




E 
o 




















































>■ 

Q. 
















































c 
c 




















































5 

4J 
CO 

1 
















































o 






CN 




in 


CO 


(D 


(N 




























n 


CO 




o 






•n 


<o 


CO 


o> 


CO 


o 


^ 


«»■ 


(O 


CO 


in 


(D 


■w 


in 


CO 


CO 


r- 


*- o 


in 


tn 




SI 






(D 


o> 




CO 




CN 




























OD 


cn 




J3 






f 


■^ 


r^ 




CO 




O 


^ 


in 


n 


^ 


o 


<D 


s 


to 


to 


to 


■V CM 


tn 


(O 


1 




£ 


a 


CM 


<o 


O 


o 


W 




























CM 


m 




Ul 




iG 


OD 


CD 


in 


r-* 


in 


CM 


1^ 


in 


in 


m 


■V 


CO 


O 


CN 


oo 


V 




K 


o 


E 

3 

z 


eo_ 


h- 


CO 


O)' 


in 




<n" 




























U) 






UJ 


£ 

3 

z 


2, 


V 




o 


in' 


in" 


ai 


V 




o 


cm" 


ai 


<o" 


cm' 


-«■ 




■^ 






1 


o" 


K 


4) 




ft 


in 


1^ 


(3) 


CO 


to 




























o> 


s 






4> 




CO 




r^ 


CO 


in 


CM 


CM 


CO 






• 
















r^ 






























































■«» 


h- 




Ui 


CO 


V 


O 




CM 


to 


^ 


^ 




CD 


in 






T n 




m 






























































CSI 


r-^ 


r- 


< 




CD 


<D 


a> 


in 




V 


r- 




in 


a> 






^ 'S 


to 


to 




c 




















































c 






^ 


o 


CD 


CD 


<D 


V 


f^ 


in 


hv 


£ 


in 


CN 




■V 


ot 






^ CD 


00 


in 


s 


3 

i 




^ 


in 
m 




























r^ 


i 








tn 

CO 








3 

o 

£ 




^ 


o 


in" 


O) 


in 


in" 


co" 


^" 




in' 


^' 




in 


to" 


h-' 




to" 


to 


a> o 


00 






CO 










































O) 


s 


CD 


in 




CD 


00 


CD 


O) 


CM 


V 


CD 


■^ 


fO 


in 


CO 




1^ 


• CM 


in 


flO 


E 

3 




5i 






































J2 










<N 


■V 


r-- 


oo 


O 


CO 


fN 


o 


o 


O) 


CO 


o 




Oi 






K 


CM 


< 
















































c 

4) 


T3 


< 






^ 












'-' 


-' 


'-' 


-' 


'-" 






CN 


'-" 








CO 




E 


















































E 


4) 
















































c 




















































-C 


































































































™ 


£ 
















































E 
1 


















































_ Q. 


1 
































































































1 
















































« 


"o 
















































s 


o 






tf 


^ 


^ 


v 


a> 


o 


o> 


O) 


to 


m 


O) 


CD 


to 


to 


CM 


in 


o 


fN t- 


w 


CM 


C 


V) 














































o 








CN 


CO 


r^ 




o 


r-. 




^ 






oo 


CO 


CO 


CO 


CD 


a 




CO -V 


00 


S 


0) 


£ 


C 
































5 


CO 
















C 




u> 


CO 


CN 


S 


^ 


in 




^ 




oi 


o 


CO 


in 


o 


o> 






h- 




5 




CO 

2- 


o 




























? 


in 








s 






X] 


2 


CO 


o 


ai 


(31 


co" 




(O 






r." 


o 


(d 


to' 


^" 


ai 


tt" 


h* 






f 


u>' 


< 


1 












































1 


2 


M 




CO 


-w 






CO 


CO 


CD 


o 


CO 


^ 


CO 


CM 


C3> 


^ 






at 


CM 




V 


















































4J 




^ 


(O 


^ 


^ 




^ 


CO 


fO 


tN 


CM 








CM 










IT 


U> 




z 




















































Z 






V 




































PO 












in 




(O 


in 


^ 






r^ 


~ 




o 


(O 


F-^ 


o 






'T 


^ 




in 














in 


CJ) 




CO 




CO 


CM 


CO 


CM 


to 


a> 


a> 


CD 


to 


o 


CM 


in 


■^ h- 


Ol 


CD 










-^i 




r- 


CM 


in 


<N 




o> 


■^ 


tn 


in 


T 


to 




r^ 


O 




CD 


^ 














in 


o 


CO 


CO 




o 


tn 


in 


h- 


CO 


o 


o 


CD 


in 


a> 


cn 


h- 


n eo 


a 


s 




c 










in 


CO 


<o 


to 




o> 




<o 


Ol 


CO 


<o 


CD 




r~- 


fN 


(O 


fM 










c 






o 


CO 


■^ 


CO 




o 




o 




CO 


CO 


CD 


'» 


in 




o 




M- <D 


^ 


£ 


13 
1 




(N 


« 


fO 


o 




^" 




r^" 


o 


<N 








in' 


in 


f^ 




CD 


(N 




u> 








E 




CN 


a 




(D 




^" 




ai 


o" 


co' 


CO 








CO 


to' 




o 


CM CD 


M 


s 






s. 


rt 




^ 




■^ 




O) 




CN 


s 




S 




'^ 


fN 




O 




CO 


m 










£. 




CO 




Ui 


fO 


^ 


■V 


(O 


(D 


o> 






■^ 


in 






o 


r ^ 


U 


u 






*n 








<o 




O) 


CO 




O) 




<D 




fN 










rt 












Ol 




CO 


T 


CO 


Ol 




^ 


CN 


o 






to 




Cm 








tn 


CO 


< 






<* 














»-" 


^" 










fN' 


^" 


,-" 


" 






CO 








< 






V 












r- 


r~ 


r-~ 


r- 


r- 






tN 


r-' 


,- 


• 




■w 




" 














































*" 










































































































2 
o 

h- 
















































































































































E 


o 






3 


CO 


in 


(N 


in 


^ 


o 


o 


CO 


in 


^ 


CO 


fO 


CO 


CO 


o 


o 


^ 


T 


3 








"o 






CM 


(N 


ilf 


o 


o 


o 


o 


•V 


^ 


in 


^ 


(D 


to 


in 


to 


fN 


o 


CN ^ 


^ 


^ 








^ 


o 


to 


CO 


CO 


o 


r- 


en 


in 


(O 


CO 


^ 


CN 




CO 


CO 




QO 


TT 


■^ 












Csl 


o 








^ 


in 


CD 


CO 


CD 


CO 


^ 






CD 


r^ 




to ■^ 


h- 


tf) 


g 


4J 






(2 


in 


■a- 




^ 


CO 


O 


in 






■-T_ 


o>. 




CN 


TJ 


(N 








d 










C 




^ 










(N 


r^ 


to 


^ 




-» 


o> 






^ 


CM 








CM 




ja 




5 




rsi 




■v" 


m 


o 






o 


in" 


r-" 


r-" 


r-' 




in 


ai 








o 








n 


3 


2 


^ 


o> 


o 




oo" 


CO 




fN 


ai 


in" 


r^ 


h-" 


t" 




tn" 


ai 






a 


s 




E 

3 






CO 




CO 


O) 


CN 


O) 


O) 


c» 


o 


CO 


T 


CO 


CO 


o> 


■V 








Ul 








E 


CM 


CO 


in 


<3i 


fO 


fN 




a> 


CD 


o 


CD 


n 


oo 


to 


o 


T 






f^ 




4) 










CO 


■^ 


^ 


CO 


CO 


CN 


fN 




















CD 








J 




■V 


CO 


in 


•^ 


in 


^ 




to 


fN 


fN 








CN 










h- 


tc 




z 






w 






































<o 








z 






^ 




































n 






v 


















































41 






















































E 


















































E 































































































O 










8 










































Q 










c 


































Q 


g 


g 


O 
O 










c 




































o 


g 


g 


g 




























§ 




























i/i 




s 














8 

O 


o 


o 


o 


o 




O 




o 


o 




o 










M 




o 










g 


§ 


§ 


§ 


§ 


g 


g 


g 


g 


g 


g 


g 


o 


o 


g 


^ 




E 

I 














8 


o 
o 


o 
o 


8 


8 


g 


8 


g 


8 


8 


g 


o 

8 


s 


§ 


g 




E 




o> 












in 


o 


in" 


o 


in 


O 


tn' 


o 


in' 


o 


in 


o 


fN 


in 




u 




tn 












O 


in" 


o 


in 


O 


in 


o 


in 


o" 


in" 


8 


in 


^ a 


w 




■D 










o 




(N 


fN 


CO 


CO 


'J 


T 


in 


in 


(D 


h- 




*/* 


«/» 


w* 


O 




9 




"O 












o' 




fN 


CN 


CO 


CO 


-«■ 


•V 


in 


in 


i^ 




y* 


y* 


yt O 








4) 












tf» 


fa* 


«» 


M 


M 


M 


V* 


tA 


v» 


)>«» 


tA 


ot 








E 


s 






4) 














«« 


^ 


v> 


^ 


M 


%« 


M 


M 


y* 


y* 


y* 


<A 






S E 


5 
















w 


























5 


5 


« 


01 




^ 












V* 


























£ 


4} 


V 












o 




£ 


V 


£ 


OJ 


£ 


£ 


V 


t) 


5 


« 


5 


5) 


■D 


T> 


t) 


o 


01 


2 

K 
1 




3 










o 




4) 


o 


QJ 


V 


V 


V 


4) 


4) 


£ 


£ 


4> 


cD 


T3 


■o 


? 5 




n 
ra 

X 

c 












o 


01 


T3 


T3 


T3 


T) 


■o 


T3 


■D 


■o 


T3 


T3 


-a 


n 


c 


C 


c 














o 


4> 


•o 


TJ 


■a 


■o 


■o 


"D 


T3 


T) 


Tt 


T) 


T> 


T) 


C 


c 






■Q 








o 


T) 


C 


C 


C 


c 


c 


C 


C 


c 


c 


C 


c 


c 






3 


§ 


4 




■o" 










o 


T) 


c 


C 


c 


c 


c 


C 


C 


C 


C 


C 


C 


c 


3 


3 


3 C 


01 




n 








in 


c 

3 


3 


3 


3 


3 


3 

o 


3 


3 


3 

o 


3 
O 


3 
O 


3 

o 


3 

o 


o 
o 


o 
o 


8 


2 




fli 










in 


C 
3 


3 


3 


3 


3 


3 


3 


3 
O 


3 


3 


3 
O 


3 


3 




o 
o 


ss 


2 
























o 






o 


o 


o 


o 


o 


o 


o 


O 
































o 






o 


g 


g 




o 


o o 






% 








OJ 


§ 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 




o 


g 


fl 


g 




s 










£ 


g 


O 


O 


o 


o 


O 


5 o 


o 


o 


o 


o 


o 


f-1 o 
o ^ 


5 




tn 










o 


in 


o 


in 


o 


in 


o 


in 


o 


in 


o 


in 


o 




o 


















T3 


o" 


in" 


o' 


in' 


o 


in 


o 


in' 


o 


in 


o 


in 


o 


o 










7 




in 






fN 


fN 


CO 


CO 


^ 


^ 


in 


in 


CD 








in 




a 






U) 








I 


C 


in 






fM 


fN 


to 


to 


n 


T 


in 


in 


(O 






fN 




5 


1 










*; 


D 


y* 


t>4 


w 


*A 


M 




*» 


t>* 


*rt 


w 


(/» 


*A 


*A 


w 


b« 


fc» 


tA 


£ 












3 


M 


v» 


bO 


bO 


M 


M 


«><» 


«<> 


V* 


V* 


y* 


y* 


y* 


y* 


yt 


y¥ yi 

















































o 















O 




































o 


o 










1- 






































>- 


t- 












t- 






































»- 


»- 


1 



a ^ 
3 i 



£ o ® 



E £ 



Basic Tables 



73 



r 


0) 


.■e 


h 


% 


o 


F 


u 

c 


3 


I/I 


0) 


o 


! 






•D 


CM 


H 


Q) 


in 


^ 


3 


n 


'■^ 


h-< 



« 








lO to CM »- T 


h' in ■^ (N O) 


p^ to to lO to 
P^ CO to to ■v 
T ^ iK CM in 


CN 1- TT cn tl 
t3) (N Q t- r^ ^ 
t^ ^ 05 to 00 C 






E 
< 




^ 


o> t*l 


CD in 


to f-^ r^ ■^ in 

CD CD <D CM ■'T 


fN to I-^ to to 
^ f^ to CM 

in CO in O) O) 


a bG f; >" 





C 

1 


O 

E 
< 




(N 


m co' (N T-' in" 


(N *- ■»- t*V co' 

CO CM Ol o) in 

CM CO CO ^ ^ 


CD co' co" ■^" to" 
T- CM ?- CD P-- 

in in ■^ ■■- *- 


0" it" t" to" K ir 

1- to (j> T-~ <n f 
T to CO to c 


TJ 






CM 


5" co" 

1 ° 


r- CO in 


CO" *-" to" ro" 0" 

CO CD P- ^ CD 

CN in T- in CO 


en" co" 0" ^" in 
CO CO ^ in CD 

CN CD CO ■.- 


d co' K in" CM CM 
1^ CO to CD m o> 

to TT CD 00 0> 


1 

■I) 

E 








<7>' 






•- ai 


C 
CO 

m 

_ c 


3 
c 










r-' co" 


to" co' Tf" -^r" -w" 


in to in r- 


cd" to" T-" to" cm" 



















in 




















o 

c 


o 

9i 
XI 

E 
z 


E 

3 




h- 3 a> IT) t- 


to CM CO t3) in 
Co CM O) to 
CO O) CD CO 


in CO ^ in CO 
en ^ tn to CD 

CM to CM tN T- 


»- P^ CM 00 ^ O 
CN Q <D « to ^ 
in CO <D CO *■ 




c 




E 

3 
z 


in 

E 
3 





m 


in in CO 


^ CD TT CO 


'T CO CO h- CM 

88S88 


to tj) r- -q 00 »- 
O) (D CO to r^ to 
to r*- CN CO tn ^ 




C 


^" ■<»■ (D 0" r- 
■^ CO (D in 

in 


T-" ^" O)' ^" 

in CD <D 1- o> 

CO CO T- T- 


K r-" h." r-' co" 

T- -W *- CD ^ 
CO »— CO CO 


CO" en" to" in in" a 
<D CO tD CO w a 

CM CO «n <r 
■-- ■*" 






to' 

CN 


to' to' 

"^ 

to' 


CO 0" co" 


gi (< ^ 0* co" 
CM CO <D -v in 
to CO CO ■«»■ CO 


in" to" O)" TJ-' ^" 


r\i in" r-' 0" 00' h-' 

1^ T- CN ■^ to Tf 

10' 










CM (N in CO ■<T 


to r^ in (3) CO 


(O CM in CM 


^ en 10 a n a 












Tl 




CO CO 


O) in tN CD 


r~- in P-- ^ in 






c 






r- to p- ■^ 
«n -^ in f- in 


O) T- 

CO CO CO 


CN CD ^ (D 

to ^ CJ> CO 


T- CM «o r- 
CD CD CD en to a 






c 






1 s 


ss« 


^^^^^ 


CN CN r- in in 
t- ■<T CD en TT 


Isssfts 




< 







r-." fN CO in" 


r-~ K CJ) O) 


0" in" CD" ■'T" o> 


0" ro" CD" 3;" m" ^ 

CD ^ to Ci T' 






E 
< 




CN 


tj 





cd" iri to" 


en p^' CO CO CO 


cn" 0" ^- in to' 


SRSSSS 

in CN CO to CM tj 
cm" ^" 2' 








CJ h- in tn T- 


^ c» (^ r- CD 


CM CO CD to CO 








tN 


A ^ 


CM T- ^ 


r- in Tf Tj- 


fv- t- 1- 






-^ 


OD (O to 


*- CO 


■«T CO CD ^ -^ 

^ ^ ^ ^ tn 


CO »- CN ■v a 
en co" ■<t' to" »■ 


< 


ifl 






CD 


1- CM to 


CD -V CD CD to 


tj) (V. 00 

tN CN 


1/1 








s 






8 












c 

> 


















_a) 








^~ 






























ra 




















o 

1 


3 
■5 




CO t- r- (D 
f^ * g (o r^ 
CM ^ ra (D -v 


fN O) ■^ ■^ CD 
in S O) CN CM 


in r- o> -v in 
S S 5 h- tn 


^ CO en CD r- c 


B 


TJ 




e 


in 

E 
3 
■qj 




(J) to 

S 5 


gi§ 


^ O) '^ CO CO 


O) P-- -^ O) 
Q *" (D ^ ^ 

in to p^ in -^ 


CO CO in CO r^ CM 

(N CD H" to r- 

T- in CO 1 




e 


to r-" T-' co" o> 
<B «T O) to to 


0' cd" 0" to' to" 

1- -^ CM CO 

T in to CD h- 


r- CO" 1- CJ>" 
in CN P^ CM ^ 
CO to P^ CO CO 


cn" co" TT r* g>" f- 
(D CD T- in a> t£ 
h- in T- 00 If 






5. 


to" CO 

1^ 


r-" cm' ■^' 

to to CO 


CO CJ)' Tf in" in 

1- CD t- *- CM 


to" to" 1-" to CD 

TT CD CN CN CO 


co' cm" pv. to r-.' to' 










CM 












































^ 






z 




~ 






















CO CO h- CD 


P^ CO CO TT ^ 


b- CO CM in 


to O) in to OD f> 
































in cr> T- cj) c3) 


ft S in CO CO 


O) Q CN CO 

to CD to CM in 


CD to in O) to c 












S R 


(D to in 


^ CO CN en 


O) CN p^ in T- 


sssi^t 




c 






to en CM CO CM c> 






c 






P^ CD in QQ 
1- *- h' CD CO 


CN r^ ■^ CO r- 
co CD in in to 


^ 


3 

E 




— » 


<j 


cd" co" co" (N 


cm' co" 1-" ^" tt" 


P-" to" 0' Ol" to" 


1-" co" CO" CD" h-" cs 


ai 











to in 


in 






to (N (O to ■^ 


c:) to CO Tj- in 


to to tD ■^ CN 


CD CO 1- CO CM T 

o in 1- CD « (2 


Z 


^ 




CN 


CD r- 


co" cm" 0' 


■^" -v" in co" p^" 


■v' -v" p--" co" ed 


iti to" in (N eo' 10" 


O 








(N en in CO 


P-- CD (J) CD 


»- CN O) in (3) 


^ 


% 









CD to 


en r^ in CO 


to ■^ to in T^ 


in cvi <i 10 ID 


1 


< 






to" 

CO 


'- 


^" «-" cm" to" 


to" to" co" ^" "J »■ 





CO 


< 






9 


"^ 


T T 






Q. 

E 


















9- 






















^^ 






^~ 










2 




^^ 


~~" 


^~ 












ID 


















Q. 


ro 




















$ 


o 

0) 

XI 






CM in r^ CO CO 


(D f^ CD CO 


in CN O) '- 


^ to to iQ h- C- 
•^T CN in to in a 

1- CO to ^ OJ P 




0) 





■5 

J3 


















S 


E 




in CD is P^ 5 


i^SSSS 


c 
n 


10 

E 




s a 


figs 


?SS!S5 


P^ ^ 1- ^ Q 

o> to CN 


■«» ^ cn -^ « v_ 


" 


p 


(.J f^' ^' ^ ^ 


co" ^" co" ^ cn" 


to 1- cm" co" en 


n" to" p^" co" r-" 


tu 


£ 


s 


CO in 


CO to CM CO ■^ 


*- CD CO to 1- 




E 

2 






CM CO in in 


P^ CM 


1 CD CM t- 


■<j in CO CO ■.- c 


CO 




E 

3 
z 






to' 


^" to" T-' 


in (N in ^ to 


T- h-" cm" co" cd' 


^ T-' t^ txS o> CO 




0) 




04 




«- T- •- CO ■^ 


in CM to ■»■ 
cm' 






V 




CO »- 

en 


CM CM CO 


CO CO ^ -^ -n- 


in to -^ cn 


to CD CM 1- gr CD 










CM 05 r^ in tn 


CO O) to CD CM 


in CO n CO r^ 


in ■^ CO CO CO ff 












0> O) 

« 0) 


1- y- m 


CD tD in (N CO 


to to T- in 


O) to in 00 ^ 










g- T- CD in 


^ to CO to ■^ 


to CO in en fN 


^ CO r^ CD <n oc 












p^ to 5 

P^ P^ CO 


::fi8i!5 


3 CM CO f- 

■1- tO CM T- Tj- 


1- 1- 1- to o» to 




c 






d 


■^ ^ CO a> 


CJl OT <7) in CD 


■.- CO 1^ ^ 


T- CD in T- to_ ^ 






c 






CM CO 


to •- to <- « to 




o 

1 




S 


r»- c3) tJ) O) CO 


CO" p^" to «-" in 


T- "^" to" -C" 


§ tN T- £ S f- 


iC 




8 

E 




£" 


to' cd" 


co" to" -v" 


•<T r^ in cn to" 


0" V cn ■^' in" 


S S 8 8 £ $ 






CO CO CO CD 


CO 5 ^ to 
in CO to CD 


t- CN T- "^ 


D 








CO 


■V 00 r^ 


in CD ^ 




1 






rr (N CO 1- in 


T- r- CO CD CD 


CN r- CD in r 


^ 


Jn 






* 


^ -^ 


■V in to r- CD 


§ ° pS ?) 


TT i^ I- 00 in 


< 






r- 


T- (N CN 


CM cm" cm" co" <N 


co" cm" cm" p^" co" 


co" 0" in CM ci If 


s 

Q. 





< 














^' r-' to" in" 


co" in" 0" to' tn ^' 










K 








^ T- ^ flO 










tn 








^ 1- ^ to 00 


(L) 


















m 


c 




















£ 

3 


£ 






(N cn T- -IT 


if) -v a> -v T- 

-^ CO O) CO 
to to h* to CO 


p-- ■^ CO 

CO TT ■^ 'T -^ 
to tn CN CO 


en TT CD to CM IT 
CO ^ « r^ ^ (V 
CO to c5 tn p" 


u 

0) 


3. 




XI 

E 

3 


in 

E 
3 




£S 


§58 


CO CO ->!-<)■ CD 


CM -v CD CO to 

R § !S, § S 


CO in CO o) ^ CO 

in h- CD CO ^ ^ 
to O) f— to 10 




S 


Q CO in ^ ■^ 

0> <D (^ tN 0> 

OD 1- ^ r- 


h-" CO" in" ^" T-" 

to *- CD O) 

*- CD r^ en en 


■«T (N to P-" 0" 

CM CD -^ CO 
CM t3> CO "T 


■^" CD 0" tN 00* (S 

h- to CO tD ^ r- 
in to ^ CO IT 


s 


c 


P 


fe g 


S s 2 

r- rsi to 


»- r* *- cm' 
in to in in CO 
to to n -^ -^ 


to ^ CO 1 to 

to to 1- to in 
in in in CM CO 


•r-' Q> cm" ^*" n" <^' 
f CM T- in 10 CO 
^ in ^- to_^ 10 








h-' 






(N ■r-" r-" V co" 


CN to" ■- 




















*- 00' 




Z 






CM 






CM 






z 






<n 












< 






5 


0> CO CO to 

r- in CD (N 

_ CM ^ CN CM 


■^ to CM n ^ 

CD en a> ■^ t^ 

CN CM CO V 


t-- CM in T in 

(D ■^ CD CM TT 

en ■•- o> in CO 


CM in in to to ^ 
CM CD to t» cs 
in ■^ tD to -^ 






? 

E 
< 






s 2 


sss 


CO in CD CO (N 

in to CO <- 
h- ^ (^ en 


CO to in 


en CD CD pv 5 in 

CO CD ■<T T- t^ to 

1- r- in i^ r^ tn 






2^ 


tc 

c 


<7)" 0" CO in 
r-. CO CM *- 
I-- t- h~ 


5 § R S" & 

fN t -^ O) 


r- to" in co" 1- 


?2" S § S g 55 

^ k CO 1- t» c 


c 

Iff 


Ifl 
_o 

in 

(1) 
§ 




to 


to' 


*- 1- cm' 

CM CD 

CO r- CO 


CD" 0" to" CD' t~^" 

to r- to h- 
CN in CO -v to 


P-" T- en" p-.' co" 

«T tD in CO fv 
1- ■^ P--. CD 


T^ CO in" CN to" to' 

■^ CO O) CN CM ^ 

en 1- in to to to 








tc 


fN in in" 


S?ftR§ 


T co' -^ 

in in 

*- '- 1- tN CM 


■^" to' co' ■r-" r- 
in CN rr CD T- 
CM '^ to_ 


1 






to' 


T-" cm" 


co" co" co" co' to" 


in" ^t" ^' cd" cn" 


k p^" n' "t" 00" *«■' 

CM 1- 


T3 

C 
(TJ 

S3 








■^ 








'^" 


s. 




















"o 

1 

E 

3 

z 


i 






"3 r- o> 1- 
a> 1- CO CD 

o> CO '^ 'tr 


1- -T T- CM CO 

CN CO T- in 

to to CO CO CO 


to P- CO CN in 
CM to (O 'J in 
^ 1- CO 


^ CN in to en ir 








in 

£ 

3 




tn r- 

R 8 


in fN 


»- CM to CD 

S S ? S S 


fN in ^ IN CJ) 

S8!SSS 


CJ) in CM CN tn 


(/) 


s 


tc 

ir 


to CO CO in 

r- in to O) 

CN •<3- 01 


tN N in" in" CD" 

tJ) CO CO to 
CN r^ O) CM CN 


cd' tD" in" to in 
CM CO ^ ^ 
■^ 1- en CM CO 


in" cd' cm" ■^ *-" ir 
en ■^ in ^ ir 
■^ in ■^ in c 


in 
3 
CD 


0) 

c 


1 
1 


Go 


in en" 
10 r- 



to" en" cd" 
to to -^ 

1- CM to 


O) CO CO CO to 

IV, ^ ^ to 

n 'T in ■*)■ -(T 


tD' co' 0" r- 
CM in 1^ ^ to 

in T CO CO CD 


0" p^ cd' pv' 0' in' 
CM CO T- r^ 00 

P- CM CO to 












T-" T-' r-' cm" cm 


CM CM r-' ^' CO 


f;"' 






z 






i^' 








to' 


V 






3 


to ^ CO ^ 


to CN h- in in 


^ 0> CO CD cO 


m r- to p^ CM tN 
























si 

3. - 




CN 


P^ CO to 
_ CO r- o) n 


*- O) r-^ -T ^ 
to -c r-_ 

^ p^ o> in 5 
to ^ <D 0) 


CO P^ T CO CO 
to CO tD T- CO 

co" in" cm" to" t- 

S CN § S P^ 


<D r^ to CM tc 

CO in to c 
0" in" 0" f^" 0" er 
in en *- OT «! 
^ in in O) 01 






c 

E 




^ 


to CM 
■«T O) 
0" CD 


CO f^ to 
r- in to 
CN r- to 

to O) S 


^ fN CN in 

« S3. R S S 

T- CD CO CD ^ 
h- CD CD Pv CM 


CO in ■^ CO -"T 
S in 5 S -S 

SRSSS" 


CO CN r- »- 10 to 
tp fN CO r- to 
oi CD to r*. 


"^ s 




c^ 


■>t' T-" in" 


cd" r~-" 1-" 0" co" 


co" cri to" to" 


o>" in" 00" p^' to" c 
















■.- T- ■^ ■.- CM 






< s 


C) 




cc 


»- CN 


CO in h- (J> 




■^ CO to m f^ 






< 




















































en 






Cs 








cm' 


c 


1 

s 


























■^ 


CN to r-~ (N 


1- ■^ CD CD O) 


CD O) in If) ^ 


■^ in in Q (ft IT 
fN T- to in CM OD 
to ■^ 1- in m 


< 




















1 

E o 

z 


E 




w 


1^ cp 1- CM 
01 O) in CM 


T- in ■^ CD 

CD CO 


T- CM CN CD 

CO CO -^ CO -^ 






"0 


in 

E 




(7) 


P 


r^ in CD 

CD CM h- 


S tN S S S 


SSSS8 


aSSSSR 






CTi cd" in' co' 


in 0" co" •^" p^" 


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


cm" t- T-" CN t" t£ 






% 


to 


^ 


CO r^ 




fN CO 00 CO CJ) 


CO ^ T- T- ^ (M 


1 


^ 


s 


CO CO r- 
t- CD O) ■^ 


CO r^ o) •- -^ 
CD T- ^ ■^ 


sssss 






E 


3 




CO 

CN 


cm' 

• 


cm" p^' to' 


cd" cd" ■^" cd" ■^' 

■t- CM CO r- »- 


t' in" cd" pv." cd" 


cd" cn" • 1--' *-" 
CM 










■.-" CN CN cm" Cn' 


cm" CN CN T co" 


S' 






z 






CN 










tN 


E 














































o 








































o 













9 
00'-'. 






















Q 


III 














00000 


000 






T3 


















vi 


o 






8 8 8 


88888 


8 8 8 8 § 


888^ 






% 


QJ 










8 8 8 


8 8 8 8 8 


8 8 8 8° 


q" Q" 8 


E 








'='. in" 0" 


in 0^ in 0' in 


0" in 0' in" 


° ° ,-" £ " c 




3 












P. in" 0" 


in in in 


0" in" 0' in" 


° ° r-" 2! « JS 








■.- CM 


CN CO CO ■^ ^ 


in in CD t^ ^ 


M 4y) t/» g £ 
















«- CN 


CM CO CO 'I -^ 


in in CO (^ T- 


(A tA (A E g) 


<1) 






^ to» «» 


t/* V* >A t^ V* 


(A M M (A M 






ID 


E 










S'C'^ 


vt lA V* m V* 


tA *A t» tA *A 


£ ^ 3 <u 
111 5 2B 

3 3 3 tU 2 


tf) 




1 


>- « S) 


QJ ^ OJ V ^ 


5 £ £ S 5 


mill 

9 S f 

K re "f: 




•s 


i/> 






1 


Q 


w 0) fl) 


fl) « V « 0) 


0) V oi £ 


3 




S T3 C C 


T) T) -D 13 -D 


■0 T) T3 T3 T3 













g 


0) T3 TJ 


T) TJ T) T3 TJ 


TJ TJ TJ TJ TJ 






C C C C C 


C C C C C 










T3 C C 


C C C C C 


c: c c c c 






V 


sSo^ 


3 3 3 3 3 


3 3 3 3 3 




U) 


CD 






(T 


in" 
t/> 


C 3 3 
= 00 


3 3 3 3 3 
Q 
00000 


3 3 3 3 3 
Q 
00000 


2 £ fO 
*-*- ffl •= 


"o 




E 


^000 






0000 X 5 












E 




000 


X £ 


0) 




3 
% 


D 

"o in" 
c in ^ ^ 


s s s" s" i 


iQ c? in Q iri 
■»* in in ® r- 


88S§s| 

^ M M ^ 2 £ 














1 


000 

P in 
in «- *- 


00000 

8 S 8 S ? 


00000 

■9 S S 8 K 


8" 1 § S- 5 1 






Z) *« tf> w 


»/» W »/» t/» w 


Vt tA tA *A V* 














3 


V* y* V* 


tA (A M (A tA 


tA t/> tA t/> (A 


tA (A (A tA *< «-• 















































<a 








1- 


1- 












< 










l- 


•- 1 



74 



Individual Returns 1992 



'^ ♦J in 

l-< < 











en (O h- r^ <0 


<N (D CO h- O) 

o in CO o CO 
<D r^ CO r^ in 


C^J O) in r- CO 


rr in T- to 


r^ ^ 
























1 




c 
O 

e 
< 






eo O) CO o r^ 
m CO o o> o 


in (D CN o o 
in O) V r^ CD 


^ in CO e3) 
in h- CO CO 


u} cr 










10 CO ^ r- r- 

CD f-- -V -^ 


in <3i in 


CO r»- CO CO 
en *- CM ^ t?> 


1- 00 00 tn 

CO CM tN CD 


&S 






<B 


o" tN (D co' r^ 


<D -ff' d rr' < 


T^ r-" n" eo" h-" 


«- cvi -v o 


h-" r 










CM (N to h- *- 


in *- p^ 5 in 


to en 'D o> CN 


^ CO 


A N 


0) 

E 




CO 


(£ (O CD T- CM 


CO CN (D O) tn 


in t^ CO CO in 


CD CM •- h- 
<0 CO ■ *- 


S.!( 






3 


to 

2, 


CN in" tn" tn" co' 
^ CO »- to 
^ CN CN to 


in cn" ^" in in 

^^> t^ T^ t^ O) 


g> h- ■<)■■ -.»' to 
CM CN o) CN -^r 


S S 5 R 


8 5 






CSI 


















^ 0> to CN 


CO in r- ■«T 


? S 


° s 




















— o 




< 




v 




•- cn' to" 


in to" 


fO' 






















1 

E 

0) 






CN 








CN 






' 














3 


i^ 


o 


tfi 




oj in o h- 'O' 


«- n o r* fN 


in o in t- T- 


in in CN in 


CN C 


s 


































n 


^ 




in *- o r- CO 


CO CO O) CO (O 


■^ 5 ri CN CO 
■^y (?) r-- r-- ■« 


to eo o ■<T 


U) a 


. 5 


3 


















u. 


3 
% 


{FT 


O «» O) CO <D 


in CO in in 


(71 C 


■o 




















£ 

3 


tn 


o" en" o" ^" <D 

U> (N CM CO 


^" T-" in o cj) 

CN n CN ■«»■ (D 


O)" co' r~' ^" r-' 

CO in CN r^ r~ 


r-' to' tn fo' 
in (N 


in 


O 


m 


^ 




CO h- in ■v in 
CO in to ^ en 


CO in CD CD CO 

in t3) to T- 


r^ to CM to 
to eo to CO 


CN to O) Cn 

en rt en hw 


CO ^ 




z 




















£ c 




r- *- CD ■v 


in in *- -w CD 


1- ^ IN f^ CD 


^ tfi 


























■? = 


^ 


ai r~~~ cm" in 


in co' cd' co' en 


to' IT-' to" fN tn 


0" to' (D to' 


«" tf 


























E "S 


in en r^ -^ 


•^ tN ^ *- ^ 


S5SSS 


*- in CJ 


CO K 


























Z 




HI »- IN Tj 


^ in in in in 


<n CO 








__ 


























' 


CD CO O CO 


CO CO -^I <D OO 


o in CN CN CO 


n o en in 


^ c 
























c 

3 

o 






<iS (D CO ^ in 


O) OJ O -V O) 


CN CN CN 0> CD 


CO ^ CO in 


r- ■q 






















1 «« 




a 


00 CO in in o 
rt" * O)" in <6 


h- -* CO CN -a 
r-" CN T-" --" co' 


CO O CO CO CO 

en in r-' »-' h-' 


*- O) O CO 

^' y- ■w ■.-" 












































E 
< 




O ^ fN Ul 


»^ »- ^ n CM 


CN O CO CO 


CD CO ^ CO 




























ro 






TT r- CO fNi 


CO "^ 


























CO 






,-" 


fO' 










CO r--. CN in t3i 


r- en CN CM ■t- 


CO "- to 1- 


cn r^ 00 <D 


fO 


3 in 




























en en CM 


in r^ en 


CO CO CO en 


§ s s s 


<N r^ 


i= If. 
























c 
3 




CO (N to CM »- 


^ »- in CO CO 


in r~ to 


M, 


-o « 
























^ 


ai ^" ^" co' en 


CO co' co' ^' in 


CM in r-' to 


to to r^ CM 


t*> to 


























£ 
< 


•V 


tn *- in 


in r- CD c^ (N 


CM -^ e» CO 


*- m *- to 


A to 




























CN CO CO CO fN 


■«j in ■<» tN -- 


in 00 to 


o 


















0) 

£ 






in 




T-' r 


cm" cm »-' to" 


« 






^ (D to »~ ^ 


^ (N (N CN 0> 


^ en r^ in C3> 


CO o e3> o 


(A a 






















0> 
Xi 

E 








T- CM CO (N 


o (jj CO in CO 


^ O) TT CO T- 


r^ 1- t3> r^ 


in IT 




















LU 


3 


fO 


5 O) (N O O 

o" co" <o o co" 


TT CO ^ *- CD 

(n" <j> CD* CO r-- 


in <D r^ h- t^ 


o> to to *- 
in en r- in 

n CM 


co' « 


o 
o 

c 






















3 

z 








^ 
£ 








































O 




° . 




00 to CD ■.- r- 
1^ -v to ■.- 


CO CO CN ^ 

CO O) in CO o> 


tJi t^ ^ y- r- 

^ 00 CO 1- en 


in CD CO 

to CN CN 


tn 
















































OJ c 




*0_ CM O) ^ T- 


^ CN ^ to 


CO »- f^ CO CD 


f^ eo CM CD 


fo e^ 


c 

o 








«o in oj CO CO 


O) in <- CM t- 


CD CN o CD en 


fN <- CO o 


O IT 






■O D 


to 
2_ 


od' cm' r-' to" cn" 


h'" CM r^" to' 


CO' in cd' cm Tf' 


0' ■^" ■^" 


(0 0* 








«> o> (D in CO 


in O) CN C7) (N 


CO O D> CO O 


CM «- en to 








1 ? 


00 »- in r^ O) 


CO to CO to 


O) o> in in tn 


in to to tN 


▼- K 


fO 


c 






^- CO r^ ^ r- 


^ in CO o cj> 


in ■T CD (N ^ 


CD <- CM in 


O ? 








p- 




^ *- T- CO CO 


CO y- 


to P 


N 


o 

E 




rT 


V r- co" ^" t- 


in in CO CO (D 


r-" o" o CO o 


co" en cm' r^' 


O IT 






z 




Cm' 








<N 




ro 


tc 


CO CD f^ CO 


CO in r^ CN CO 


<»■ CD ^ C3> O 


o to en o 


s; 


























o CN ■ »- rj 


• CN »- CN 


in in (D o r- 


•- f^ ^ CM 






















5 a 

to i! 


< 






s ■ 




CN ^' 


to" co' cm" co' 

T- <N »- CO 


S' 










































T3 4) 

1° 






























tN to ^ en 


to f^ to T- to 


^^ 


CO to CD 
























(X O 


o 








CD CO '«■ rvj 


^ r^ c» o> CO 


CO m O) T CM 


a> o to ■^ 


n ee 










CM r^ to r^ 


in to (D to t- 


'^ to S C? 5 


*- to CD t- 


ffi 


^ c 






CO CO 1- CO CO 


rvj o ■'J- CN CO 


O -W ^ ^ CO 


en ■<* to r- 


CN C 










00 00 in en ■^ 


fM 1^ to ^~ en 


■^ to r^ in 


■n a> y~ y~ 


l/> *- 


0) 


C 


—, 


CN (O CO ^ ^ 


CO CO »- o r- 


o in o CO 1^ 


o CD in CO 











CM 


ID t^' fN r^" to" 


r-' n in to" 0" 


^" r^" o> r-" in 


CN CN <6 to 


Ot !>«' 


oi ? 


XI 




G, 


h-" co" co" <o ^" 


(O CTi CO r- r- 


en r^" o" o" in 


r-' o ^' o 


T-" (£ 






£ 


5 -<r CO in CO 


r^ to *» e3> 


CM in *- r^ CM 


O) to to 


CO 




E 


% 


CO »- in CO *- 
(C — 


CO f -V CN ■w 


CO to r- o CM 


(N CO en in 


■<r CN 


^ 


§ 


< 




9 


■ I" , 


• CM • J- CN 


• t- • *- CO 


to CN 


<«> tt> 


3 




















CM 








CM 


17 


z 






CO 








n 


3 






































re 


U 
0) 






































~ c 






































o 


0) 

£ 
o 




















c 






5 ■ (D in o) 


h- o in in in 


CM o in ^ ■^ 


r^ CO tN ^ 


in tr 
























c 


CO O O) 


»n CN ON n o 


o CM in in TT 


h~ CD CO o 


in 5 
tN tf 


LL 


o 

c 







*- in in r^ to 


*- CM to to P* 


•- ^ CM •- 


*- CO to CN 


to (D 




o 




2 


CM_ o r^ ^ 


N. 1^ O 1^ ^ 


C3) o in o in 


1- <- in ^ 




s- J- 




3 


»- CO r- -I 


O) in to i= ^ 


en 2 to «- 
cO f^ to to to 


tn CN tN in 


m OD 


— "i 


< 




J2 


lo' co" in" 1-' 


co" CN co" cm" ^' 


-()■" -fl^' 1^ r--' o 


-<j-' CD *-' in" 


o ^ 






* £ 

E 5 
3 £ 




A c^ V -t a> 


eo eo tN in 


^ r^ in ^ 


w 


^ s 






(J) T- »- CO 


CO CO CO r^ CN 


-« -^T CD T- CO 


O CO '- 


at 
tn 






S 


*-" CM ■^' cm" »- 
in • • • • 


* V »-" co' in 


' n ' CA -V 


00' CO 


T-* 










































is S 
























z 
















C 0) 
0) — 







— 


— 












- 




















11 


"o 






O ■ CD »- O 


(J) O CO CO CO 


»- <D ^ in CO 


to in o ^ 


CN 9 






















u. 1 


1 


C 




00 CO CO o 


en CD 1- CO CO 


^ CO en CO T- 


to CD en CO 


ss 


























o> 


h- <D CO CO 


tN .- o r- CO 


a> <D <D 'V y- 


CO t3> in CO 
























£ 


3 


CN 


T-' ^' r-" co" 


« ^ o ^ .- 


<6 r-" co" o co" 


<n" r-" t-" 


s; 






^ 




CO T- TT en CO 
o) CO to r- 


en CM h- r-. CD 
to CM -tr *- 


CO to CD en CM 

to ^ r^ t3J 


CO CM n CD 

CD en f^ ^ 


JS 




3 
Z 






S * "" ' 








c 


1 


3 


£ 





«o_ CO »- in CO 
0' to" (N to" 01 


CO tn en CO 
to' en" ■r-' co' ■.-' 


■V in CO CO 
in (N t3i m ^ 


in to in r^ 

f^' y- n CM 


■*. « 
























^ 


CO CM TJ fN 


r^ 1- T- in CO 


"» f^ TT en in 


in n CN r^ 































»- T CO en en 


r^ r~ 


CO CD *- 


m fO 
























o 


•t 




































c 


c 






^ 






*" 


w 










CO CO r- O <D 


CO O h- CD O 


in o CO (3> CO 


en CO CO h- 


to T- 






























o ■»!■ 1- in in 


■<I T- .- CO ^ 


O O O fN CO 


CO CO -^ r- 


in «■ 
<n* er 


9 




















C 
3 




£" 


-- (N O ■<T CD 

O) tn to' co" tt' 


-- O CD CD CN 

■v" eo" oi a> r-' 


CM TI in CO CM 
CN CM co' CM CN 


CN CO in CM 


i- 






































(N 


to ^- r-. <N CO 


in CM o CN CO 


e?) in CO o »- 




m tf 


3 


en 


















£^ 






CN CO ^ in r~ 




^ t- ^ (V. CO 


en CD in in 


a> c 




n 


















nj 


< 






<n" 




y- r-' r-~ (N CO 


CN r~ 


<7> tN 


0) 


















!l 








CN 












"55 


° >» 




(N O) CM r- -«T 


to o> 1- r^ cn 


cD r^ CO in 


CD t- CD ■^ 


r^ tf) 




















"S 


3 




m y~ ^ -^ O) 


CM CO fN ^ 


in in CO CO ® 


h- in to CO 


S2 




















g 




s i 
i 1 


5> 


V tn CD (D 

*- »-■«»' in' co" 

■« -,- T- 


-- TT ^ 

to" CN to' tt' in 

CN »- in TT 1- 


en 1^ CN 5t 
f^ cm' in ■fl^^ to' 
tn 1^ CM en 


in »- ♦- -v 
CO en (D CO 
■V r^ ^ 






















(^ 


CO 


























u 




■.- CM CN <N CM 


1- CN ^ CO CN 


CN 


« 


c 


"o 






o> in (O CO CD 


(N 1^ CO O CO 


C» CN CO O) CD 


CD h- CD CD 


h- CN 






z 




CNI 








N 


V 






-* in 'i- r^ o> 


^ CN <N CO tn 


to V CD CO (3) 


TT O to O 


in (T 




















ca 


v 


£ 




in 


CD 1^ f^ O 


T^ ^ CN O O 


CN CO CD -^ C3) 


o -<r ■r- o 


O -q 
























^ 


3 


u 


o in h*' co' 


CD' ■^" 0> ai rt 


CO CD -"T' O TJ- 


CN to r-' to 


00~ oc 
























E 




o 
tr 


CO (O CO 01 


CN h- a> *- CJ) 
^ »- *- rN T- 


CO CN o ^ in 
CM r>J CN ■^ tT 


CN CO CO T- 


Tj- IT 
f- <N 

co' 
























3 

z 


*~ 






















































CM « « CO r^ 


*- in to 
T in CO en 
in in to CD 


T- CO 0> CO fN 

CN in h- *- Cm 
1- in ^ *- 


CO in »- 
in 1- 
CN ^ in r- 


u 


























"c 

3 


£ 

< 




^ 


^ OJ CO 1 




c 






o 


CO O tN CO 
a> (Ji CD -KT 
eo CO CN 'T 


cj) r- »- CN CO 
in r- 1- en TT 
o> ■v ^ CO en 


CO ^ CO CO CM 
■«J O CM CO O 
CN *T in h- ">T 


in en CD CO 


^ OD 






£" 

CO 


CM CO in 


^' CO 0> ^ CM 

fe 8 - « s 


CM tn co" 0' h-' 
»- ■^ PI en 
O) to CO CO in 


co" in ■^i" •- 

y- CO 

CO 


0" of 
to to 




3 
E 




S" 


ta 


co" O co' CN 


in in O) cn" ^ 


O) CO T-' ai o 


to" cd' in ■^' 


OO' OI 


c 


c 




0" 


r~ r- 


y- 




w ■--" 


ir 




Ci 


OD 


O (O CO o 


(D T- to TT CD 


CO *- r- CO CO 


O »- O CD 


to 1! 

m r3 


1) 


o 






















00 


»- fN n -V 


■<T to in b- r- 


h* (0 N. o> CO 


f^ to to en 


e 






















< 






h- 






^' CN 


in in tN fN 


uT r- 


>- 


? 


















ri 
1 s 








CM 










S 


o 

a. 


c 

4) 




















































E 


O. 

E 
o 
u 




































- fl) 


i = 




















D 


"o 




(N 


CM <J CD to 


en CM (D a> 


a> (D 0> r>~ r^ 


<^ ^ 1- y- 


CN 


o 






CO 


0> O CO CO 


o> o> ■* in in 


o r^ *- CD r^J 




(0 h- 









»- CO CD 


in CD o> to m 


in t>» CO CO e» 


to CM en en 


M 00 






«n 


O ^ CO ^ 


CO CO in o CN 


(N en f^ in CO 


o i-~ S -v 


tO 00 






£ c 


CO 


^ 


en to 


CO CN t3) -V 0> 


CN o> oa in in 


p- to to CM 


rt 


cc 


v 


c 


_ 


CM 




in in *- in CO 


TT ^ Tj- TT r-^ 


o CO ra ^ 


CO tc 






^ 3 


fv 


co' CM co' h-' 


en 1^' CN r-' 


CM CO CO tN t3> 


en" to' 


3 8" 




i3 




Ci 


i 


t^ fO' co" •^" 


to' in *- 1^' co' 


^ •- CO CO in 


*- h~ in in 


V" OT 






1 ? 


W 


to en -o^ 


CN r^ r- en 


^ tSI to to CO 


CO 




£ 


% 


CN CD CO O 


^ CO ^ T- ^ 


00 CO in o CM 


O a> TT (N 


in c^ 








<n 




CN CN CN CN CM 


CO CN ^ to ^ 




h-_ w 




3 
















z 




<>; 








c* 




z 
















cm' 




































o 


88§ 






















oo§ 








"a 


E 












o o o o o 






lA 




■o 



















«■ 1 








9- </i O 


8 8 S 8 S 


O O Q O O 


8 8 8 J, 




E 






4J 

£ 






888 


8 8 8 8 


in in 


s 

*-* a, 
(N in »- 2- 




i 


3 


o 








in o m o m 


o in o in S 


vt ^ 

E * 




3 









° in' 


in in in 


S2 tf 


-6" 


o 








O *- ON 


CN CO CO ^ ^ 


in in <D h- T- 


tA 4>4 M O 













•- tN 


tN CO to ^ ^ 


m in to r^ •- 


v> v» vt 


|2 

'1 


tfl 


- 








T- Vt V» 


(A M M <A W> 






2 01 




m 


c 






■•- tA tA 


M lA V> W> «/» 


4>4 V> (A V* 1)4 


5 5 5 t 

TJ TJ TJ S 
C C C " 


o 


in 
O 






i 


O •- 0) V 


i 5 5 J £ 


S u v « « 


■O T3 T3 S 

c c c O 


£ 2 




■5 


*n 




1 


^ Z V> 


4) 4J £ «j £ 


« « « a> £ 


V 






O « 13 -O 


TD T) 13 T3 TJ 


T3 T3 T) "a T3 






2 




C T3 "O 


T) T3 TJ T3 T3 


T3 T) T3 T) TJ 






O "CJ c C 


C C C C C 


C C C C C 


3 3 3 O 




ft) 




TJ C C 


c c c c c 


c c c c c 


3 3 3 




W 


Oi 






V) 

c 


^ 3 ^ ^ 


3 3 3 3 3 
O O O O O 


3 3 3 3 3 
O O O O O 


g g g 8 




5) 




l/I 


?l§8 


3 3 3 3 3 


3 3 3 3 3 












*^ o o o 


O O O O O 


o o o o o 












C 


















: 


£ Q o o 
P " o" in" 
c in ^ ^ 


O O O O O 


o o o o o 


o o o" S 
o o o '-' 










: 


"O ^- in 


00000 


00000 


8 8" 8 8 


B i 










J 


o in o in o 


in o in o in 












in in 


in in in 










CM (N CO (O -w 


■V in in CO t^ 


«- CM in ^ 


5 iS 










a 


c in ^ ^ 


CN CN to CO ^ 


^ in in to r~- 


*- CN in *- 


3 a 












3 <M *<» M 


y* tA ^ V* y* 




1^ V* */* */* 












3 (A v» v> 


V* V* V* V* V* 




V» V* V4 W* 










< 










O 







































t- 












< 












t- 


1 



Basic Tables 



75 



0) 
N 

w 

>< 
n 

E 
» 

X 



■o 
c 
ra 

(/) 

c 
o 

'i 

E 

V 
X 
Ui 

V 

a. 
>, 
\- 
>t 

(A 

C 

.2 

O 

3 

•a 

0) 

a 

■D 
0) 
N 

E 

0) 



J2 

c 

0) 

E 

3 
< 

aT 

E 

o 
u 

c 



M 






0) 






3 




o 

■a 









M 




C 

m 


U) 




(fl 


c 
o 




o 














u 






3 




n 


-a 




B 


0) 


T1 


3 


O 


0) 




^ 


3 
C 




N 

F 


g 


o 

e 


0) 


o 


1^ 














£ 
.« 


0) 

F 


b 


% 


o 


o 


M 


u 

c 


1 


fc 
2 


t/) 


Rl 
(A 



^ ^ J) 

S.2. a 
»-< < 















s 


■^ CM -V ^- 

CN in ^- CO 
(N in (o 


cnofMcncJ) c7)T-o)CJ)cn incni-oj 00 

O-TCOcnt- fMCDOOO I^-tOfNO ^ 

cn CO CD in in to 1- cn to cq co co -g- cn ■^r 


D 






W) 




C 




1 


1- tn tn in 

S S 2 & 


CO o> r- 
■^ CO in CD r^ 
tn tn r* h- 


CM 
CM 


*- (D 

CO cn 

TT 


cn 

N 


s 


1/) 1^ O) (N 


1 


s 




c 




c 

3 
O 




10 


cm' en to ^ co' 
«o en t^ 
■<r en (O CO ID 
0' 1-' cm' 

CO 


in CO cn CN O) »- r- co co cn cjj in cd 5 






a; 





1 


oT 
to. 


cocntntnin tnr^^-cno tnco^-incN tnincnp- cmco 

SKSSt 3f:gaS SSiSSS SSsSSS 




o 




E 
< 




cn ■<r in CO p- eo oa co r^ cn eo u]. co ^ eg" ■*' 






c 
ft) 




< 




to *-" cm' in <d' co" ctT t- cm' en cm" cn oj" r~ r^" 0" cm' ^ ^" cm" 




3 


















cn 












TJ 


K 
















CO 

f 


1 












V r-cotOT- cncoCNtoen tocMCMh-to ino-vCM 50 
h- -^otD-* cmS^ooco cMincotoco to-^into or^ 
■*-ininr-.o o3ocM'<r ■•-•^co^in cor- tDcnv_^K 














1 
















E 

























0) 

E 




1 














00 (O »- 


incocDcoo inoJ^ineN cocncoo ^ <o 




c 




£■ 


^" cn" cn" T-' 0" eo" tj-" to" 0' cm" cm" cn" o) co" co" r-' 0" in" ■•-" cm" *-' 
oocMcococo O'^'^T-f^ [--■^■^cncn ■^cocn-'TaJO 






"o 






3 m S r^ 
00 aj CO O) '- 


cD-SpSinr- Trr^tNinco r^'^in'<- »<d 






CD 








ifl 




5 TT cn ^ ^ (O CN ?: CN CO (D CO q. h-_ 




■g 


5 






a>r-mincn (Ntotooo cmocoo)'«- cMin •". ^. 




»= 




S3 


£ 


S" 


00' en in f- (O 


(N cn" 0" r-" co" to" in cn" co ■^ in i-- 0" cm' -r- t--" 








3 >- 
Z 




ui ^ r-' T-" cm" cm" cm" cn" -r-' fO' fO" CM" «> ▼-* 






1 


3 


S 


tn <D CN (O h- 


cncNCDoO'.- oinincoco mcDcncocMco 












CM M 








■5 




<» »- in 00 en 


in »- cn T in CM 'J in cd co *- ^H '^- 




■a 


















z 






rt 


r-' (N (N CM (N cm" cm" (N V CO' CM' O -^ 










































Q. 










CO coi-cncM co^CNtocn cnt^o^tn mmtoin <n r^ 




















1 






^ 




K Tj-T-inco cncMco^in ■^g>tor~-oj mtogjo £-2 
h-cnr^cMO) oir^cNcnm ■^tcor^cno toocnh-»flD 
in" T-" co' r^' CO* -t" r-' CO to" 0" cm" en cm' *-" co" co" en" cn" cn 00 id 
























c 
3 


IC 




















ft) 









lOCMi^f^cM r^tocnintn T-coooin a)lncD^-^-^~ 
tocoootn inojoincM cmcocowcm ininincntf)o_ 














r- CN ^ iD 00 


■^OCnCNfM -^{NOincO OCOt-(D Cgt; 




C 






£ 


s. 














rt »i TT tN en 


cDcn-^T-r- i^inococN otcocm^ on 

inCNfMCDCD OCftncO'^ C0(DO>'<»' CDI^_^ 










< 




CD T-" eo" in" to" eo" »-* cm" V cm" cn" cn" co" cn" cm" co' •^" «" co' 








c 
















■.-^■.-i-T-^-CMfMCN^ <J>*- 








E 
< 




in 


(M* V (O en en 


^' cm" t-' (n Q}' r^' o) en eo" (n (d t- g" t 2 

^COCDCD^ CnCOinOCD tneDCOCMOO 














CM '- 






c 




in 


•- eN (N <n O) 


















i3 

c 

TJ 


2 






m CM in CO 
co" 


i-^-<-i-O*-f^(Din'-C0'- <DfO 

^' ^" ■,-" ^" ^' ^ r-' 1-' (M T-" 






1 














-» vin^cM <Dcn»-cnr- inotocno CMtnr--<T cmco 
CO tncnmcn cMOj^intn mgtotocM tnr-cM»- f«j*- 
0(3>'-c3>cn cnr-'<r^tN o^ocnco cMcncMCMinin 
1--" co" CO ■^' op en" -^ to" cn" cm" to" cm" r--' cn* cm" cm" co" co" t- co" co 
^ CMcor^oo cMtoincntn Ojcncocor^ ocnom c^cm 
to«-tnincn cMtocooo ojocotn^ mm*- 0*^. 




1 


E 













































ft) E 


,^ 




0) 




















9 = 


to 




5 

TJ 






















£ ^ 






c 


■B 






^ CM ^ f~- 


S5?!5S 5feF:St gSSS |S 










3 C 

z 




fC T-" r-' r-' cm' cm' cn cm" ^" cn" cn oj" ir> ■- 




Ol 


E 




CD (D CO 














1 


s 


0) 

1 




K in (N C» <D 


inr^^cNco incocoeooo cncoco'^ **'". 


















a 


s 


r-' ^" *-" in in 

«- h- CO h» 


co' cn" co" cn" t^" <d' eo" t-" co' K K ** co" 
r»t^h-t-cncncj)0)0r-co ^ m 


































0) 




it) ■<- en in CO 


coLO'^ncncn^^en^- co^ 






















Z 






in" 


^" ■•- 














oDcoinoocn •o-r^coin'^ ^coinf^o i-cocmcmo>oo 
-- cNocni- cN^(0-<ro cno)0)cocm cninsto 00 

CD ■«r^COr- -J-q-r-CNCO "S-r-OOTT tototOcnoocD 






















































3 


E 

< 




























in 
to 


cm" 0" en" '9 to' cn in ^r" eo" 1^" 0" cn' cn" to' r^ 0" V ■.- "<)■' in" co 
cMCM'^^-in coocMcnco coco^r^o oo-vingi^ 
in T-^T--r-^^-.-cn-<rcn'.- ^. 




























CO (D Oi (N ^ 


CNCNr-'-o inr-CD^-^- in(DfNCJ>iflr^ 














CM W 








*; 






■*- (O <- CM O) 


cncjJtocoin cDCN^-tno ineNi^in cor^ 








1 














c 






» co_ cn -«f in 
<n CO o> O) 
m T- fsi o> 


(NcoiN^in cDOtO'-'W r-o<j>co ■.-co 

SSg^t" S"25R§ S?SS SS 






ft) 
























CD (D m CD f^ 


O)(oco!^o in^Tincocn co^ 'to 


















TJ 


* 


< 






0>" cn' en rr" 


cn cn" tN CN tN cm" <-" 1-" cm" rsi <-" r^' oi 


TJ 
0) 








2 » 

0) E 

11 

z 




^ tncooi^ tocMinotD cootomcn ■^■vootD "t^ 
0)fNh-o»- ^(o^CMcn oir-oino) ocot^^co 


Wl 


C 










CO 


3 










r^ ,_f^(>j(>j oinr~*cno 0)T-eneoo> o>coinmioCM_^ 


o 


0) 

a. 

X 
0) 












C 








S 


r-' r-' t^ ai in ^" 0" cn" m" m" 0' 0" cm' ■^" r-" to' -v' *-' (C 0' 


u 












1 








<D 


i^^intocM tocof^cn'V ■^rtncMmo cncMCMt-iocM 
CO cMCMen^tninininTcncoinT- *". *^ 












3 
T3 


TJ 

a) 


3 






















to" <£>' 


0) 


2 




o 






*- fN ^ f^ 


coencDcncD ^-r^r^'^r^ »-inooo 00 


<j) 














TJ 


0) 


(fl 




CD CD CO 
l^_ in CN O) CD 

r-' »»' T-' in in 


OT^cn-^in eoeor-coT- i-ino)r- cmco 
ini^'^CNcn incocococo 0)tO(Ot- co«-_ 
CO cn co" en 0" r- eo" co" t-" co" r-" p-' ^^ m 


c 
















TJ 




"D 




3 


(N 




















E 

3 


l/> 


»- r- CO r— 


r-r-r~-*-entoc3)0>oi**(0 ^o» 
















E 






a 




10 T- en in (o 


(DiD^^eneoi-T-cn*- co^ 

•** ■^" 


1 

TJ 








„ 




CMCDr^^-^ ^CMcooocn p--CNcoinco T-coto^mr^ 
oor-oo) cM^inr~-p- intNcnin^ ocoincOotn 


o 






z 






in" 








c 


___ 


o>inTroin ■^incNcocn (3)'<TcocDtN ooco'^o^'*_ 



























cn 


cm" cn" tn V ■<-" O) eo' co" 0' to" ^" cm" cn" cm" r-" in" co" to" cn" ai co" 


1 


















ft) 

cx 
9 - 


E 
< 


s. 


to T-cMinco ocnincno ^cm^cmcn co^-totn tnto 
















£ 
ft) 






In i^^^^^cMCMCNfMinin-^fCM co^.- 
co" m" 




























«> ^ in r^ cj) 

<f> ^ CO T- 
^ ^ CO (N CN 


coencooco CMcncDP--'^ inootNcn coo 
tDtD»-h-^- 0)<D»-(Or- (Dcnin^CM^ 
CD (D in CO in en p^ cn c^. to tt in tf»_ 






^ 














c 

3 
O 








T3 
ft) 


ti: 


3 












C 

9 




UT_ 


1^' (D (N co" CO" 


CO o) T r^ •- CO ^ ^- ^ h~ in r-" o*" 










(»h-cDCOcn co^ocncn coo)*-incn i-eoincDo<n 




'n 


E 
< 




■.» r- O) o) 


ocncMinco 2:j£p2f~- O'^to^ cm^ 




3 


1 




"o 




^-incnom r-inmop- ^tooco ococnr-ooco 




1) 






r^ in O) 


covr^ino) tncor-cn*- ocm ok 




C 




" w 




^■irSojco Sw'r^eD-- ^cn^CDco moocncooo. 




^ 






in" cm" cn en 


CN cm" ■<-■ t-' ^-" r- ^ '^ lO 








4) E 


CM 

to 


V ■^" r- cn" cp" in" r-' 1-' ■^" ■v in co" ■<r" r- in" m" cm" 0" ■^" r^ h- 
oin'^eDto cDr^inTTco tocncncncn ocomcNcoio 




TJ 


^ 








CM 










■9 3 






















E ^ 


Mt-cn-» •qrtor-coco cor-r-inen ocm coin 




C 


TJ 

S 

c 

0) 














C 






3 != 

Z 




^' T-' T-' r-' 0" 














o 










cocncDcnco i-r-r-'^h- <-inoco 00 
o> r- tn -^ \n cocor~-cQ'»- i-mor- cmcd 
inf-^CMcn incocoroco cj)coco»- co^- 




9 















TJ 


o 


(ft 




^ CM ^ 1^ 
00 CO CO 




3 














i> 


CI. 






r-._ in CN o> CD 
iC -v" 1-" in in 
*- r- CD f^ 
«o «- en in CD 




a) 

TJ 

■9 
CO 














5 


X 

0) 


0) 

£ 

3 


c 
3 
0) 


1 


co cn (o cn r- co to »- co h- r~- ^" co" 
i^r^F^t-cneno)0)Oh-co ^cn 
(Din^^cnen^-i-tn'^ *^. '~. 

v" ^ 








c 

3 




^ tococo*- inointDCM i-mcM'^tD cMcor-'^ cnm 
■T- tj>r^in'^ eorMg>intD cNr-^'^i'^ gtntoo r^co 
CO tDC3>intn infNCMr-o tntocotO'.- co^-h-o '-*•. 
CM T- cn r^" ifi a> co" in 00 co to" in" -n-' -v" cm" V en m cn j--" w 
cMCMr-incn cnr^mco'v cMTi-r^tno) <"<or>3 2co 
^ cMCDOto ocncococN r-incot3>co •ertDO.co too^ 








z 






10" 






Q. 









S 




















l/l 






E 






















ft) 


1 


< 




|C r-' T-' cm' cm" cm" cm" cn" en" en" co" r-" r-" to en ^' -j" co* 














CM ■ ' ' ■ 


t-cof^eO ^coco"^ OCO 






<ft 






















CM^t^en encDcncNCMio 






"to 


^ 














c 






CM 


t-r^O)in ^cnininooT 






ft) 








CI cop^cnin r^cMCDi^'v cdv-^cmcm cococn'^ Ct 
{Dtnotn«- comtotnr- r-h-oino ^rMtn*-(io<T» 








3 




1 








CC 











c 




O 

E 




e 


' CN h- 1- ^ cn cn T- ai 

CM CN TT ^ r^J O) ^ 

1- o> (N cn r^ 










1 


". to ro S <N 00 S In in -^ r-^ cn ^. n to cn ^ ^. cm ^_ 
W" pv." to CO ^ in ^ to h- to to in" r- en eo cn cn cn en h- r^ 
4co-<Tr-cN inincncotn tot;2«3ir 9iQ'^'^S<2 
li ^Tji^^ cor^coOT- CMOeOi-tn into*- cmio 




o 




< 
















■9 3 




3 










cm" 


cm" cn CN ^ CM 










i? 




c 






















03 ■r- r- T-~ -r-' Cm" CM CN Oj" -r- -"J CO" CM" f-f ^ 




TJ 


o 




















z 




S N 




11) 

■s 

N 


3 
E 


















































"o 






m ' ' ■ ' 
















^-cocN^cn cot-t-^'- t-co^^O) T-toh-cnmco 
SSS?" tN55iS5 cnStorvo ocn^ocMCD 




E 






lA 




CD 


iCP*^;;; JI^^J?:; iSS 
















B 




S 


C 


S" 


en 


0)f^r-CD eOLOr~*^^<0 










c 




CD in OJ CO cn to cn CD CO cn r- cm ^r- co c> « (n o_ uj 








J3 


3 




CO co" f-' eo' cn" co" 0' cm" 00' co" 










3 


5) 
in 


«•' K" cn" K in" cm" (d" in ^" to" co' eo' co' t' cm" in" cm' in" of <d" 00" 
*VT--o-to ^cor-t-eo i-cDint»h. ^■^iQ2<^r: 








E 


£ 




^ 


• T-intN ^oicncDeo 

CM CO *- CM 



















3 




CM 










E 


* ^ CM r- ^ 00 ^ en r-- to -t r^ »-, cm_ co tT in --, 00 








z 






CO" 


cn" co" 








(fl 


< 




jo" r-' t-" cm" (O" co" V -V" t" cn" CO CO' ^ Irt" O W 
























ft) 


























U) - 










c 


D 

E 
o 






^ cn m *- c3) 
CO in eO 1^ CN 
ic <x> a> t^ r^ 


•q-inocofN ocn^^fM ^-eo-^co ^r- 
Ttocneoeo (DCDcni-T r^incMr- r*-in 
CM ^ CO r^ cn r-- in cn co en eo_ cm_^ 


° . 




oinoto'^ tncotogcn a> -^ at iQ C;?S22 22 
^ r^cncoto cncM-<i-3tD o-^tot-ro 2(^22 "*? 
en intntoto cnencncoo cooocnco o^coco^r-^- 






K 






p 

2, 


in" in cn r^ -^r" 
^ ^ r«~ CM cj) 
(» CO in cn 


O) T- CM CD CM O) r^ r- t^ t^ CO to T- ■*" ^- 
i-C)(DV-« eoi-(DCnO CD(^-«Th- AlO 

coor—'-eo ^ocMino incnofN o_n 






0) E 
-<^ 3 

i? 

z 


1 


^-" co" to" co" in 0" to" eo" tn" 0" in cn" r^ cn" cn" tt ^ r-" to" 00 co 
CMtDcnocM enoor^cM '^fiCi^'^ H::;'^"^"*!5 
CM cMino tnr^coo»- cNcncocn^ ento^ *". 






X 

3 






^" T-' in' o> -t' 

OD *- 


in" cn" T-' in in 0" to" r^ m' ^' to" •-" •-" p-" ai cm* 

i-'^CMCMCN enCMCMCDCD COtnT-i- 3" 












h-" r-' r-' r-' r-' CM" CM' CM" r-' r-' cn" tn" (N CD ■•- 






8 

c 

i 

TJ 

3 

n 
•5 

0) 










,11 


iiiiimiiiii 


V) 

E 




£ 0) 
tn £ 








: i ; 


§§§§§ 




§§ 







8S§. 




: 
: 
; 

E 

3 












V 

E 

1 


§ ^' s' 

^ tA «*» 
M ._ ^ 

Q 1- tt) U 
5 ft) T3 T3 
5 "O c C 

"-III 
s 8 8 8 

D tA t/» t4 


s" s s i s s s 8" K i s s s 5 ii 

0)0)0)0)4) 0>a)0)0)0>'DT]T)oVn 
■OT3TJT3T3T3T3T3TJT3 CCC°»-'2 
CCCCC CCCCC D330C)S 
33333 33333 QOOgSS 

p in Q m' 0" in" 0" m" m" °- _ _ 
CMCMcncnn ninintor^ ^-CMin^i- am 

V* if* V* V* if* (Atf»Mt/»tA V* if* *A */* 't^*? 




3 
flj E 

ft) 






E 


S-ScC CCCCC CCCCC 3330 4jS 














« 




e 


^ 














1 
















1- 


•-1 



76 



Individual Returns 1992 



0) 
N 

« 

in 

E 

0) 






•a 
c 

C 

o 

a 

E 

X 

LU 

6 

a. 
>. 

V) 

c 
.2 
'^ 
u 

3 

■o 

01 
Q 
■a 

0) 
N 

E 

0) 



c 

0) 

E 

M 

_3 

< 

oT 

E 

o 
u 

c 



M 




— . 


0) 






() 






3 




■o 


O 




C 


U) 






c 




O 


o 




^ 














u 




4) 


3 




flj 


T3 






0) 


Tt 


77 


Q 


a 


(T 


•o 

0) 


3 
C 




N 


4^ 

c 


O 

E 


F 


o 


0) 


o 




*^ 


1 










i 


o 

F 


t 


% 


o 


O 




() 


•n 


(A 


c 




t 

3 


V) 

1/) 


-O 

11 


0) 


o 


n 


■ 


O 


0) 


■«— 


■o 


a> 


c>< 


0) 


m 


0) 


U) 


<u 






1 


^ 




(J 


d 


■D 


' 


1- 


< 


< 

















CM 


o 






CO 


CO 




in 


h- 


to 


T 


^ 


CO 




^ 


O) 


tr 






5 


J 


















o r- r^ ^ 


CM in 


a> a t-~ 


f~- »- ■«T CM (^ 


fN CO CO r^ f^ 


J 
















3 


<N 


Ti 


to 


<N 


O) 




CM 


r^ 


to 


in 




I-- 


CO 


CO 


CO 


in 


o 


'J 


* ■* 






4) 
0) 




c 






00 in CO CO in 


-'J CD 


CO CO CM 


SSSSiQ 


CN <0 '•- <- <r- <0 










c 

g 






CO 


o 




CO 


O) 






CJ) 


CD 


«> 


CM 




O 


o 


CM 


h- 


CO 


CM 


00 r- 












00 in CM CO TT 


^ to 


CO r- CO 


CM CM -«T O t^ -- 














h. 


o 


CD 




CD 


CO 


CO 


^" 


CO 


CO 




in 


^ 


in 




CM 






o" 


W> -r-' 




c 


>• 


in 


O 




a 


cn r-' (^' in ■«»' 


1-" TJ" 


to" O CM 


1- CM^ cm" O" 


CM co" o o ai o" 










E 

< 




« 


3 


O) 


o 


f-^ 


O) 


r- 


CD 


s 


CO 


p^ 


o 


r^ 


to 


CM 




<D 


CM 




CM 


§3 




o 


E 
< 




CO — O ^ CO 

CM ^ &) r^ 


CO -v 




CO CO O V (D 


o h- in CM o CO 
















Tf 


CO 


CO 


CO 


O 




r-- 


to 


CO 


o> 


CO 




<o. 


CN 




CM 




Q. 






o -- 




^ CO m to in 


in T- 1- *- « 00 














tn 












cm' 


cm" 


CM 


CM 


co' 


cm" 


CM 


CD 


to' 




^' 




co' 


CM •- 




Z 


E 


0) 






in 






cm' r- r-' co" to' 


CO ^ ^ 








o 








m 






































in 




^ 




a 








CM 








CM 






O 


3 


















































E 


TJ 
0) 

in 


4) 

in 

4) 

c 






















































































1 


o 

E 


c 

1 




en 




CN 
CO 


CD 
CJ> 

in 


CO 
CO 




CD 
O) 


o> 

CM 

CM 


in 


<D 


in 


CM 

to 


to 


in 
PI 


cn 


O 

s 


CM 


CM 


CO 
CD 






< 


3 
X) 

E 


o 

E 

3 

z 


£ 




oo o o CO r- 
rt h~ ■<T o in 

to "<T CD CD r* 


s? 


CM TJ ■<I 


r-- CM CD ^ CD 
O ^ ^ CM ■.- 

CD en r^ CO CD 


CM CD CO O O 00 

TJ- t- *- in to o 

rj T in TJ o» « 




1 






1 


a 


o 




o 


R 


I 


S. 


CM 
5 


cm" 


CM 
CO 


CO 


in 
o 


CO 


to" 
o 

CM 


o> 
to 


CM 

in 
in 


O 
CD 


CM 


O 

to 


CM O" 

3S 




CM 

o 


3 


3 


CM 

2. 


to cd' t- o o' 

o TT to r^ 

f*. ^ CM 


CN in 

h- O 

tn in 


*- -IT O 
h- to CM 

in ^- CO 


(N cd" cm iri to 
oo S in S o 


R i? 2 '" 3 S 

to »- ••■CM 




3 

■o 

<U 

■o 
(/) 

c 
o 






3 






00 

rsi 
















(N 


Oj" 


cm" 


cm" 






to' 


CM 








CM 




5 

4) 

3 
10 








OD 








at 
























































































CO 




CD 


a> 




CM 


CO 


r- 


CO 


o 


o 


in 


CM 


in 


in 


■^ 


CM 


r^ 






c 












o h- o to r^ 


r- f- 


r-~ o c3> 


CO O 00 CO CO 


TT ^ CO to f- f^ 
















oo 


CD 


<D 


CD 


in 




r- 


in 


in 


cn 


r- 


CD 


■^ 


O) 


CO 


o 


^ 


CD 


co 


^- f^ 




o 












»- CD 


in CO CO 




S S & ^ 8 3 




-O 












c. 


■^ 


CM 




«5. 




■^. 


in 


to 




CD 


o 


CO 


in 


(D 




CO 




CM 


V 00 










c 






■-- CO r^ to in 


o •>- 


tn n h- 


r^ cn o S in 










3 

o 






CO 


CO 


CO 


'q' 


CO 


Tf 


CO 


CM 


Oi 






(N 




ID 






^" 


co" 


CD 


■n oo" 










3 






00* co" in" in y- 


O cm' 


^r' n' r-' 


CD CM CM r^" cd' 


to Tj' t*i <d" (O' *- 




c 








t 


3 


in 




CD 


cn 


r- 






CO 


in 




Tf 


to 








CO 


CO 


CD 


■.- CM 




T) 








(j> 


^ 1^ r^ in CD 


in »- 


to ■^ CD 


CO ^ in tn »- 


to •<)■ in h- to rt 




o 

u 






E 






n 




^. 


'^. 


CO 










CM 


CO 


o 








CO 


CM 


O 00 




4) 










■.- ■^ m CO 


CM Tf 


TJ r^ CD 


O CO Tf CM ^ 


in TT ^ to p- to 








< 






CO 












CM 


cm" 


co' 


co' 


to" 


co" 


fO" 


co" 




CO 


in 


CM 


in 


cm" -r-" 




TJ 






< 






K* 






(N »- r- CO fO" 


CO ^ tti ^' 
















«> 






































to 




i 












(M 








CM 






5 
o 




















































2 
o 


























































































o 

£ 


in 




1 


CD 


§ 


CO 


S 


;5 


CO 


s 


2 


in 

§ 


O 
CM 


in 


<N 


s 


CO 

CO 


§ 

CM 


CM 


in 

g 


CO 

o 


00 -- 

■*r to 
h- to 










o 

E 

3 
Z 


in 




tn CO t3> in r- 

lO CN to »- CO 
T- O ♦- CD -T 


CO CD 
CM T- 
CN CD 


r~ O) CO 

h~ CD CD 

in CD CO 


OO ■v ■t- CM Cm 
CD r- d> ^ h- 
in CO CM h' ^ 


to cn ^ CO ■5' to 
TT CM CM in tn to 
tr in <D in to r^ 










3 

■J 




s 

to 


CO 


s 


g 


5) 


^ 


s 


s 


o" 


CM 




§ 




CD 
CM 


3 


in 




1^ 

CN 


<D 


w cd' 
tn o 




5 






3 


o 
2- 


CO o" in" in" to" 
cn in CM ^ -v 
in T- CM CO 


(N ■^" 
CO CO 

■^ in 


tn in n 
*- -^ o 

in (D CD 


in cn 5 CO to 
CD ■^ ^ cn to 


tn' in" in" to" o cm' 
in *- *- « ^ 
in ^ --4 










3 

z 






















cn" 


C^J 


f>j" 


cm" 




^' 


CO 


CM 








s-' 














r-" 








h-" 




















CD 




^ 


lO 




CO 


o 




to 


CO 




CJ) 


CM 






in 


cn 


00 CO 
















ff> to r- CD CO 


CD CD 


O O CO 


CD ^ CD r- in 


CM tn r- CD o o 


















S 


in 




(N 


'^^ 




CO 


■<T 




O 




CO 


r- 


tn 


p- 


r- 


r^ 


CO 


00 tn 










C 






r- in in CO ■^ 


CD in 


CD ^ to 


O CO CO (^ CD 


TT 1^ »n CO p^ *- 


















cn 


in 




°o. 


CO 




CO 


r- 




in 


r- 


to 


to 


r- 


TT 


CD 


cn 


CO 


■* 00 






in 








to CM O) CM in 


CD CO 


f^ -T CD 


CM r- CO CD to 


o o m in r»- tn 








C 

o 

3 

■o 

aj 
■o 

0) 

c 


o 






to 


o> 


in 


<o 




Ol 


co" 


CM 


o" 




to' 


cm" 


O) 






co" 


to' 


tn 


^ 


r-' oo" 












i 


to" cd" r-' r-' o)' 


o to' 


r-' in' cd" 


to" r-" <d" -r-' ^ 


r-' Tj" r^' co' h-" oo" 






tfi 


E 
< 




C:; 


(O 




CM 


h-. 


CO 




CO 


^ 


^ 


CO 


to 


to 


o> 




in 


r- 


^ 




^ 


c^3 

oo' 










< 




O • • CO TT 


in -^ 


CD CM CM 


to CD (D to Ol 


TT f- • *- ^ 00 






0) 






o 
at 


























CO 


■^ 


co 




o 


at 
cm" 






1 








CM • 
CM 




T- tn ' 


• - • Ol T- 


1^ ■* 


























































O 


















































































"O 




E 

tn 


'o 






<r> 


in 


O 


r--. 


^ 


CM 


^ 


CO 


CJ) 


^ 


Q 


to 


CO 


^ 


O) 


CO 


CD 


in 


■^ 


■«» in 


0) 




f 




O 
















3 




u 


c 

3 

0) 




u> 






co 




CO 


^ 


CM 


^ 


CD 






o 


s 


CO 






CM 


CD 


"S 






3 








cn cn o -v -- 


O CO 


CN CO »- 


O O O .- ^ 


CO in T- CM cn cn 






Q. 


0} 




h- 


in 


5 


CO 


CO 


CM 


m 


CD 


to 


O) 










to 






1^ 








I/) 










tn r^ in ■^ CM 


■.- CO 


T- CO O 


r- CM Ti rv. in 


CD CO in r~ CO « 


i; 




c 


OJ 


S" 


00 




cm' 


CO 


cm' 


cm' 


cd" 


O)" 






■<t' 


CM 


in 


in" 


co" 


co" 


cm" 


cm" 


CM 


<o" cm' 


■c 

8 




U 




5 


CO 


to CM CO in to 


*- CD 


CD a> CD 


tD Ol O CM tn 


CM r^ • CM V 










E 

3 


s 






IN 


CO 


■W 


■«T 


CO 


CD 


in 


CD 




r- 


in 


CM 


in 


cn 


in 


to 


to CD 






E 

3 


2 


s" r ^ T ^" 


CD T-" 


CO CM CO 
• CM • 


CM r-' cm' ->!■" (N 


s s 


O 
1 








z 














































g 

3 








Z 
























































































"S 














CM 


(O 










o 


CO 


CO 


CD 




CO 


■V 


CM 


CO 


CD 


■^ 


r- 




tn CO 


TJ 

41 
















to f- 


nj to o 


f^ CD CD O TT 


»- o cn en CM <n 










c 








CD 




in 






in 


-^ 


CO 




^ 


<J> 


CO 


CM 


■^ 




cn 


o 




V to 








c 






in to o ■^ CO 


O -T 


o r- CD 


f^ CN *- CO f^ 


<- CO in CD to 00 


TJ 














r- 






o 




in 


o 


r- 


•^ 


to 


■V 




CO 


^ 


pi 


CD 


CO 




CM 00 














CO - to O T 


CD CO 


^ cn CM 


CO to O -T CD 


in tn o tn .^ T- 


■D 








o 




in 


r«- 






h-" 


cm" 


CD" 


r-" 


cn 


to" 


co" 


co" 


cm" 


ui 






co" 


I^" 


cn" 


to" 


to' o' 


TJ 








o 




T-" 1-' cm" in 


o 'ir' 


cd' cm' o' 


iri ♦-' •-' *-" ^" 


in' in' to' ^" fo" oo" 


<U 








E 
< 




t:. 








(O 


r^ 


■V 


o 


CM 




CM 


to 


in 


r- 




o 


CN 


r^ 


to 




in to 


4J 




1/) 




E 
< 




to CO cn ^ 


r^ o 


in CD o 


CD to CO r^ in 


in TT (o *- o « 


E 






O 






CM 
















■^ 










'^ 


^ 


n 








cm" 


E 




4) 

C 














CM t- tN CD f^ 


I- CM CM_ 

■-' ^" 


o 






Q. 
















































B 




4) 
CL 

41 
cn 

i 

5 






















T3 




-9 








































































3 




3 


o 






to 


^_ 


^ 


CO 


(N 


(N 


o 


■^ 


r^ 


r- 


in 


O) 


to 


^ 


r^ 


r- 


o 


CD 


^ 


5 est 








■s 


















C 










in 


in 




CO 


in 


CO 




o 


■^ 


o 


^ 




h- 


CD 


■^ 


CM 


o 


■^ 


■^ 


5 -- 












CM -- CO CO CO 


'^ '■T 


cn o tn 


CM to O O CM 


(^ O CM to to to 








Q 


0) 
S3 






m 


o 




o 


^ 


O 


CO 




CO 




^ 




■V 






CO 


■V 


cn 


CO 


4 to 








X) 






(^ CD r- O -^T 


T- r- 


o in cn 


t^ in CN CD in 


CM CD O ^ to O 




o 




B 


•^ 




cn" 


co' 


a> 


tt' 


in" 


CM 


r~" 


co' 


■^' 


in 


iri 


co" 


^ 


tt' 


in' 


cn" 


h-" 


to" 


tn fsi 








3 


1 


■.- OO -q- (J> CO 


rM CM 


r- r- o 


CD CD CO f^ Tf 


Ol CO to o cn (M 




o 






1 


ti. 


^ 






CM 


^ 


CO 


CO 




CD 


r- 


CO 




Ol 


CM 


in 


cn 








to o 










1 


in" ' r-' cm" o 


co" V 


cd" cd' co" 


CO *-" to" r-' to" 


tt' <-' CM »-" co" *-" 










0) 




a> 




















CM 


CM 




in 


■n^ 


CO 








OD -- 










9) 




»- .- ^ CM 


CM -V 


TT in to 


in -<r TT (o ^ 


CO CM cn CM 




9 
t) 

3 






z 






CM 






































cm' 










Z 






(O . • 








1- r- 






3 
C 










in 


CD 


CM 


in 






CO 


in 


CO 


CM 




to 


o 


^ 


CM 


to 


a> 


CO 


r* 


in o 
















V CD CM LO CD 


^ CD 


r~. r- T- 


CO cn CM CO CM 


in in *- r^ 00 u> 




■o 






"c 






c 


CM 


CO 


in 




CO 


CM 


o 




rx 


CM 


to 


CM 


r-. 


^ 


in 


t-~ 


CO 


f^ 


gs 










■c 






cn CO CD in r- 


h- CO 


T- \rt -rr 


CM to »- to CD 


to *- CD Ol cn <n 






c 










<o 


CO 


r- 




CN 


^ 


CM 




h- 


CM 


in 


in 


^ 


T 


O 


T 


in 


o 














in CD CO (O r~ 


■V CD 


CD CO CD 


TT to to T in 


in to o o (D to 




Q. 


8 


\fl 


o 




(O 


rt 


CJ) 


(N" 


O 


CO" 






in" 


■v' 


CM 


co" 




CD" 


■v' 


O) 


o 


o" 


to 




5 tn 










o 




in 
2. 


oo CO in CO CD 


-t' o" 


ai in' r- 


in CD iri oo" ^' 


r^ o -- CO r-" o" 






E 
< 






d 




in 




CO 


^ 








CO 


CM 




O) 


CO 


CM 




r- 




r^ 


4 CO 










£ 
< 




^ TT CM ■^ CD 


CM TT 


o ■<- 


in CO ^ r^ 


CD CO Cm in f*. f*. 




JJ 


to 


m 












•- 




CO 


CO 


■^ 


■V 


in 


CD 


to 


CO 


CO 


o> 


*-. 


co 


•- 




lis to 






E 














*- 


CO ^ CO TJ h- to 




OJ 


T3 








00 


























•- 




'~ 








r-* 






g 


in 








■v' 








•- »- co' 




c 


4) 


> 




















































■^ 


03 

1 






















0) 


C 

o 


















































1 


v 






















































































■o 


o 






5 




h- 


CO 




in 




CD 


CM 


O) 




CO 








CO 


CO 


tn 


en 


to en 




c 


S 


Q. 


o 




















O) 






^ 


in 


CO 


■^ 


in 


CD 




in 


CO 




CO 


CM 


CD 






(J) 


cn 




o 


« o 












in CO CD CD CD 


■H' cn 






-- -- tn cn to a» 






■c 


(D 


J3 






oft 


r- 


o 


o 


CM 


r* 






CD 


5 


<D 


CM 


CO 






^ 


CN 


CM 


CD 


tn o 




c 




4) 


C 




(D o CO 1- in 


CM CO 




o CD o to tn 


to CO CO tn m CM 






o 


(L 


t: 


(N 


o 


(D" 


o 


cm" 


h." 


cn" 


^' 


^ 




in 


ai 


r^' 


^' 


cm" 


■^" 


cd' 


CJ> 


o' 


CO 


■^' en" 




o 








1 


CM in T- CM o 


CO cn 


CO O) to 


CD CD CM to tn 


to r^ CO -v to to 






E 




E 

3 

z 






n 




CM 


CO 


CO 


a> 


CD 


in 


a> 


o 






f^ 


CO 


in 


in 


in 






O CM 




CJ 






E 

3 

z 




r-" cn' cd" *-" ■^" 


co" co" 


cm' h-." to" 


^" cm" tt o" iri 


»-" iri •-" r-' «" *-" 






E 
o 

I 




£ 






















CM 


CM 


CM 




■«T 


tn 


CM 








to •- 
cm' 




1 

u 

3 
TJ 






4) 




CM »- CM 
CM 






«- »- tn ^ 


T- 00 ir 










<n 


CO 


O 


■^ 


~ 


r^ 


CD 


in 


o 


oo 




in 


CD 


O) 


in 


at 


CO 


CO 


in 


^ in 




































h- 


cn 


<D 


in 


CO 


CO 


CD 


■^ 


in 


■^ 


o 


i-~ 


P^ 


CO 






TT 


o 


i~- 


4 CO 
















Oi CO 1- ^ »- 


o ■^ 


r- r- CO 


1^ O to CD CO 


T- in n CO r«- CO 










c 






CN 


ON 


O) 


CO 


CO 


r- 


in 




CD 


o 


CM 


■^ 


O) 


r^ 


CD 


CM 


O) 


CO 




CO tn 










3 






P* CM tD n CM 


CM O 


«- CM 1- 


M- h- *- r^ T 


tn r- CO CD •* fO 
cn o CD r^ o h- 








g 




--, 


CO 


O 




cm' 






o 


CD 


ai 


CO' 






■^" 


o 


CN 


cn' 


■v" 




cd" 


oo" TT 




g 








CO 

2. 


P^ CO *- ^ in 


t- en 


^ to to 


in 'ff •- en ■» 










o 




t- 


U) 


CO 




in 




o 


■^ 


^ 




CO 


CO 




(N 


CD 






in 


a> 


CO 


CO CM 














cm' tJ) <- *-" to 


in o 


in o CO 




CO CM CO o -*" oo" 










E 
< 




h- 






CO 






cn 


■^ 


5 


^ 


CO 




O 


r^ 


■^ 


to 


CM 


CO 


CM 


CO -d- 




^ 


VI 




< 




CO to o in 


r^ CD 


o r- r- 




s § s s s s 














00 




^' 


cn' 


■v" 


(D' 


co" 


o> 


o" 




co" 


^ 


cm" 


r-~" 


to" 


cd" 


o" 


cm' 




f-' 1-' 




l/> 






to T- ^ 


r- CM 


en en n 


V CO CO ^ o 














00 


























CM 


CM 


CM 








r^ •■- 






m 










ai 








»~ •- <n 
























































o 

o 


o 


o 
























TO 


















































c 


§ 












































































^ 






















































































(D 








to 


CM 


CO 


CD 


f^ 


CM 


o 


to 


a> 


o 


in 


to 


^ 


to 


to 


Q 


CD 


to 


CM 


•- m 






4) 


1 








tn CO CO o CM 


<D ^ 


^ in CD 


CM T- Ol in in 


1- CO *- n V to 










o 






a 




CO 


r-- 


CM 


r-^ 


r- 


■«T 


CN 


Ol 


cn 


in 


to 




to 






-<T 




f- CO 






£ 


o 






r^ 1- ■q- in to 


»- CD 


to CM CO 


r>- ■.- TJ- ^ r^ 


r- r- CO CM ^ to 








O 




c 




en 






co 


o 


CO 


CO 


CD 


r- 


r- 


in 




to 




CM 






CM 




CM to 






6 


t> 




in 

c 




CM CM r- CO in 


CO O 


•V CD *- 


TT 1- ^ in tn 


Ol ^ CM to <n to_^ 








E 


O 


a\ 


O 


CM 


CO' 




rsj 


CO 


CD 


(O 


o> 


cn 


CD 


■^" 


^' 


in 


CO 


(N 


CO 


o 


CO to' 








4) 

£ 


CM 


5 o r-' co" to 


o" to 


co' in' o" 


r^ to iri ^ CN 


to o o cm" p*.' to' 










3 




a 


rg 




^ 




CO 


CO 


CO 


in 


CJ> 


O) 


in 


o 


CM 


to 


<j> 


in 


CD 


TT 


s;s 










5 


£. 


4 CO CO CM o 


0> CO 


f^ CO CO 


r^ O CO o O 


TJ o g^ CM a> V 
(n cn 00 4 








1 


^ 








CO 


in 






in 


r- 


a> 


O) 




cn 


"0. 


to 


o 




in 














£ 




A ^ CM -w 


'J t^ 


f- CD o 


O Ol CD •- CD 








3 

z 






U3 










^ 




^ 




^ 


cm' 


^ 




co" 


CO 


(N 








S' 










3 

z 






CO* 




" 


1- CM ^ 


r- cm" 






■o 


























o 


o 


o 


o 


o 


O 


8 


g 


g 


1 










TJ 




















ogi 


I 






B 


S 
















o" 








o 


o 


o 


o 


o 


O 


O 


8 


8 












£ 












^. tn o 








o o 9 

CM in *- 2: 2 


B 






3 


£ 
o 












8 


in' 


in 


o" 


in 


o 
o' 


o 
in 


o 
o 


o 
iri 


o 
o 


O 

in 


8 


° 


0} 


V 


a 




3 


o 










in o 


in o in 


o in o in o 






T3 


o 












o 




CM 


CM 


CO 


CO 


TT 


'T 


in 


in 


to 






w 


w 


*/* 


o 


E S! 




■o" 


o 










O ■■- CM 


CM to 


CO =^ -w 


in in to h- »- 


to «.» <^ o £ £ 1 

£ m £ ^ B « 1 






TO 
















V* 


V* 


t/* 


M 


*/* 


«/» 




4/» 


vt 


tA 


V* 


•/> 








E 






to 












^ *« w 


W *A 


tA V> «« 










i 












*«» 


























5 


s 


5 


3 «> 














-; *«» .- w 












o 








{ 


o 




<u 


<D 


OJ 


Oi 


4) 


0) 


(l> 


ft) 


0) 


01 


« 


0) 


T5 


TJ 


T3 


o 


£ 2 

n s 

5 S 




"5 


s 








CB O - 4) 4> 
■K O *> "O TJ 
ii 5 TJ tl C 


9> ^ 


(U O V 


4) W 4) 41 41 


00,000 und 
00,000 und 
00,000 und 
,000.000 or 
taxable re 
nontaxabi 






0) 








o 


V 


TJ 


■o 


■o 


T3 


X> 


"O 


TJ 


T3 


T3 


T3 


T3 


T3 


c 


C 


C 












TJ TJ 


TJ TJ TJ 


TJ TJ TJ TJ TJ 












o 


T3 


C 


c 


c 


C 


c 




C 


C 


C 


c 


C 


C 


3 


3 


3 


o 




4) 








C C 


C C C 


C C C C C 






o> 








C 


in 


C 
3 


3 


3 


3 


3 


3 
O 


3 


o 


o 


3 

o 


3 

o 


3 

o 


3 

o 


o 
o 






s 




b) 








»sioo 


3 3 


3 3 3 


3 3 3 3 3 


























o 




o 


o 


o 


o 


o 


o 


o 


















returr 

5,000 
10.00 
15,00 




















: 


V 


O 


O 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o 


o" 


Q- 


Q- 


s 


3 i 














o o 


O O O 


O O O O O 
















£ 


c 
13 


o 


in 


o" 


in 


o 


in 


o 


in' 


o 


in' 


o 


in" 


o 


















o" in 


o" in" o 


in o m o iri 
















in 






CM 


CM 


CO 


CO 


'T 


1 


in 


in 


to 


r- 










s s 














CM CM 


CO to 1 


^ in in CD N. 


*- CN in •- (5 (o 

tA M «A M J3 jS 


















m 


tl^ 


to 


«« 


tA 


M 


M 


V* 


w 


V* 


w 


*A 


w» 


V* 


*A 


w 


M 














_ _) V» (/» w 


tyv f/* 


t^ V* V* 


(A M M M M 






















































o o 






















O O 1 
















< 






































t- 


•- 
















< 










1- 


>- 1 



^ «•? •> 



Basic Tables 



77 



0) 
N 

V) 

> 

in 

E 
o 



c 
ra 

(A 

c 
.2 

Q. 

E 

0) 
X 
UJ 

oT 

a 
>< 
I- 

C 

.2 
u 

3 

■o 

0) 

o 

0) 
N 



c 

0) 

E 

*^ 

M 

3 

< 
«r 

E 
o 
u 

c 

o 

(A 

0) 

3 

o 
(0 

M 

c 


o 

3 

•o 

O 0) 



^ 


-1 
C 


N 


■^ 






F 


o 


0) 


o 


*; 


i 


■s 


0) 


% 


Q 


M 


^ 




(A 


0) 


O 


t? 


o 




2 


0) 


M 


£ 


3 


Rl 


■•a 


1- < 



















^ CO CO CO 
ID h- CO OJ <0 
<J> (N (N 0> ■» 


h- ^ to r^ CO 
in CO <D CM -^ 
to r^ Tj- (o CM 


in h- CM cn CO 

CO CO 5 T- CD 

QO en ^ T 


en ^ 00 1^ 

CD CM r- CD 


in 










3 


^ c5 


si 


CM in in CM CO 
in in CN in T- 


h- ■^ O) 





tD CO 
CO 1^ 

en ^ 


CO 
CO 


CO 

s 














3 
o 
E 
< 







CM CO 1^ 


co" t' in* <o' r*' 


f^' en OJ V 0" 
in ^ 0? T pi 


cm" (^" in" en' 
in in CM CO 
^ CO in r- 


»■ 
<0 (C 
^ OQ 




c 

< 


CO 


a 


cm' to" 

CO 


i§: 


8" !«" S 2 S 

CO CM CM 


CO i~- CO cm" 


tt' co" co" ^" 
to in CO en 


CM 












■"^ 


10 


? fj cR s; s 


®" [::: « g" « 

CM CM 


SRf:"S 


a 


s 


^^ 


cs 






(N ^" in" co" 0" 


cm" cm" cm" h-" in" 
^ *- ^ <o -a- 


to" co" cm" ■^' 

CD ■^ (N Tl 


CM* 
CO 






A) 










" 








" 


E 























re 

1- 


C 




o 






^ C? -(T 00 1- 
« O) f^ fN CO 


OJ OJ (O in 


■<r in in 


CD in ^ ^ 


*- 




•t: 




(Jl 


CM n 


TT •«» 


in h* CO en 


CO -^ Tf TJ- 


*- CO TT 1^ 


en ' 














^ CM *- CO h- 


h- ^ in en 


^ in CO r^ 


V ^ 







CM r^ 


SK 


tj) X- •- 


CO C3) CO CM CM 


in t5 
r- -w in 


(M 










1 

E 

3 
Z 


E 

3 





r«- CO in <D CO 


CD CO CM in in 


CM CM to CO CO 


00 r-_ en -T 


r^ 


S E 
3 £ 


? 


IT 


<X3 cn 


cn CO CD 1^ 


CO CO r^ CD 


n 










h-" r-" h*" to" (N 
g> ■ IT. -^ 


S S 8 3" !« 


5 S CO h- 


in CO CD 


0" h- 
10 m 
in (N 




S ■"S 


Sfi" 


3 3 S t; s 


8 in ffi £ r- 


K £ to 


t 










£ 




F 


»~ Ul ^ 


•^ o> ■•- CO ^ 


CD CM ^ in 


to t^ *- 






If 




TT 


■^ 0> »- CO T 


to CM ■^ in 


to h- *- 














g 


^" ■r-" CN CN r>j 


tN cm" cm" ^' co" 


cm" 


s 




z 




s 




»-" ^" CN tN cm" 


cm" cm cm ^ CO 




s" 
















^ 


in h* f^ CO 


CO in in CM r^ 


CO CD ^ 


CM to tp to 
CO »- CM in 


<n in 




































at 1^ o) CO in 


O) CO CO ^ h- 


r^ CO ^ r^ in 


M in 








5 SR 




S 5 CM ^ CO 


in CN en en in 


CO r^ CO ■<- 












c 






00 IT) OD T- (N 


-"T in CD T- r- 


CO ■v tn O) 


^ CM in 


to Cs 




c 




CO O) 


CM o) r^ 8 © 


in en CO r- 


u> 










s 




^ 


to" *- h-" q> tN 
csi r^ ^ CD (N 


K <D co' to" r^' 


co" 0" en cm" 0" 


1^ K cm' 


<d' <n 






" 


in -T 


CO CO 


CO (J) o) r^ CO 


^ CM ■^ o> 


10 










o 

E 







essss 


s§ 


ss 


B 




E 


^ 


S r r' 


O)" • 


CM cm" ■.-" to" 


^" co" en in ^' 
f- y- T- ■v to 


to' cm' r- to" 
CO tD in 


s 










< 






CO" tN CO" CO" 


r* 0" ^ ■w' V 


<0' in 'T r- rf 


r- 




' E 


< 












CO to »- CN 


CM_ 
















O) 




^ ^ ^ to CM 




























c 
o 






















*" 


i 






















1 

1 
























E 






















o 


ifl 






^- 0> OJ CD 

« o> ■* r^ 
■•- CM C3> CO ■^ 


CM -^ CD to CO 


f^ (-. CO T f- 

a> in CD CO 
r^ in CO en 


eo ^- en CO 

CO TT CM in 
r^ in 


m c 


t 
0) 

1 

E 



1- Iff 

^ i 


s- 


10 CO CM 
«> CM -^ 


in CM 


*- to t- CD CO 


en en in ri in 


r^ ■^ 'f 


i' 










E 


Q. 

E 

4) 


r* CO c» in r^ 


TT CD 1- <- ■W 


f^ in' 0" f^* ^ 

C7) CO (O CM 

tN CO CO r^ r^ 


V ■")■" cm" to" 
^ CM CO r^ 
en »- CO -- 


ii 


< 


(D T-' to' 




' cm" T-' tN tN 


CM cd' co" h-" to' 
CM ■^ 


0" in" co" co" 












z 




«>' ^' (N 
OD 


co" TT UO" co" to" 


r-" cd" cd" co" 0" 


rv." cm' 


5" 




3 1- 

z 


















































CM <n in 


1- CM 


tn *- r* CM 


CM CM en in 


CO *- CM r~ 


CM ■ 


















g- ■.- r- CO 


CO CN CO 1^ P 
CM CO in O) CM 
CO ^ CM 


■<T in CO -r- f-- 


CM en CM en 


<D OC 








OC 


. pS 


in ■^ 


CM r-^ CO CO 


CM ^ en o> 


CM CO CM Tj 


CO 












c 




ST 
2. 


1 


m CO CO ^ 
T- • (N b 


SSfS53 


^ £ S CM 


SR 




c 


a? 


^ 


O) 

si 


<- in CO r^ CO 
r~-" cm" r-" cd" cd' 


t — CO O) CO *- 


in T- CO 
co' to' in 0" 


■w 












< 




? 


" * ■^" V 


co" cm" cm' ^* co" 


JOj CO ' to (D 


sse? 


5' 


J2 




E 
< 





T 


ci 


§S§?^S 


5SS8 


5 








1 








^ 


" 




• • 




N 


2 


-^ 








cm" -^t in CO' 0' 


cm" cm' cm' p~-" in" 


CO 00" cm" tt 


^ 






8 































c^ 








»- ^ ^- CO -w 


to <J CM -^T 


s 






C 

re 




E 
re 

c 




















. « 
























1 


o 




















1 
























5 


T3 


1 


O 


E 

3 

2 




00 


CO ■»- CO 

ssss 


in CD CM CO 
Q Q (^ CD 0> 

CO CO r^ 


^ to *- en 
r- 01 in 1-^ 
in CO in tN ^ 


283? 

CO en CM CD 


io u 





2 . 
5 i 

i ^ 







r-- 


t- CM 
(D T- 

in ■* 


r^ -^ CO to ^ 
S ° £ CO 


to *- C3) CO 0> 
(O CM t^ CO T 
to CN (O ■^ 


^* in CO tD 

CO CO CM ^ 

CO en o) "^ 


' 

CO 














1 


2. 


c 


* • fsj ■V 


2 ;;■ f" f' r 

• • 


^' ■^' JT T-" to' 


'(T co' T-' 




_c 




" ff 


cm" r-" 
r- CO 

M' 


5" S K F:" l^ 

'J en ^ CO ^ 


in in £ f^ 
<D CM ■^ in 


CO en cm" 
in t3> to to 
to (O ■<- 


55 












z 




















3 I- 
Z 




g 






--■ ^" cm" cm cm" 


cm' cm" cm" Tf" co" 


cm" 


0* 




? 














r^ 


§S8S 


■W CM to (O 


r^ in r* f^ CM 


in in CM 


SR 










■ s 






r~- 1- r* r~- »- 


t- h- CO CO 


00 CO 
















« 


in CM <- ^ CM 
<D fNJ CM h- 


CO *- CO CO en 


en CO CO in 




c 






r^ in 
in ^ 


ssSSs 


1- ■H' r^ »- 


CM 


00 tn 




3 








3 






CN 


to tN en in 


r^ CM »- en 


(O u 




fC 




CJ) 


CO in in ^ 


*- t^ ■^ 


U> CM 




C 




o 




o 




2. 


f^ 


O)" TT rsj CM 


CO 0" 00" cm" in" 


cm" tt" to" TT in 


in' in" 5" to" 
r^ r- ti ^ 


tp 

in 









r* 




f^" cd" 


n' f~- iri co" cm" 


CO cm" f-~" in" to' 


in" en co" co 


es 




in 

c 




3 




E 




w 


• CO 1^ in 


T in o) CO 


CO 00 CO 




< 




c 




r^ 


in h- i~- 


in TT fO CO ■r- 


^ cn ■^ 








< 






*SI 






T- ^ CM »- 


CM 1- CM 


tn CM 


1 




ir 








1- T- ^ CM CO 


in CO CM CO 


CO *- 




9 
o 

T3 




O) 





















































































(1) 




c 
E 




•5 






IT 


CO CD (D 
00 (N h- .- 

CD tn cj> ■-- 


CO in CO CO tD 


h- CO t^ ■!- 


in c» r- 
cp to in CO 
*- CO en 


i? 


^ 




10 CO 


in 


*T *- en to 


CM CO in in T- 


tn ■^ to r- 


U> CO 




s 






V 


E 


_^ 


s 


S25S8 


S^^S^ 


►— 


2 » 


S" 


(0 CO 


h^ CO TT to CO 
^ CO -v 1- r^ 


in cn -^ 
tp. o> in ^ o> 


CM in in CM 
co_ CO. ■<»■ ■«■ 


in OD 

OD U). 




N 




o 




J3 


3 


CO 

2, 




cd' 0" a> in 


ai ai r^" to" <6 


r^ r^' to" V tt" 


h-" in" to" *-" 


ss 







in" r^' 


T-" ■^" 


to" co" 0' in" 0" 


in CO ^- in 


r- CO CM r~- 


3 <o 


1 

o 


E 

4> 






E 






* t- CM ^ 


fO CO TT ^ <o 


CO ^ "T r^ tD 


^ T- 




if 








•^ 


tj> in O) CO r-^ 


CM h- in ^ 


TT CD ■^ CM 








3 

















10 










CM 


^ ^ ■^ CM CM 


to CO tN CO in 




OD CM 










Z 




















z 




-* 










ro" 


C 




o 

0) 

3 






























r^ 


en CO 


CM CM 


CD CO CO ^- CO 


to CO 1^ CD 




^ (fi 


8 




3 










<N 


1- ^ CO 


f^ CO in CO 


■«- en in en 


co in in (N 


i§ 








to in CO 


tN r-. 


h- h- in OJ 


•^T TT T- 


^ to £ in 


r^ en 






^ 




2- 


in 


8SSS3 


CM h- y3 tD ^ 
*- O) 


M' CO CO CO CO 

in r- to -^ r^ 


in to CO CD 
r^ h- in in 


v> 


c 
3 


Cn 


o> co' 


in TT 

0" CD 


tD in 1^ en CD 
t-" gi CM ■*!* en 
in f~- (N CO 
T- T- en CO CO 


CO in en tD 
to' 1-" CO co" n" 


10 CM in ^ 
co" in" "^■' cd' 




c 




tA 


^ 


w 


< 




(N 


^" ^ CO *- 

^ CO "V r*- 


en" 0' en" 0" r^ 

tD en C3) CM 


i^" cm' ai co" in" 
CM CM CO en 


5S"5S 


gs 


1 



E 
< 





S " 


m r- 


in h- en cn in 


SS8S? 


^ CO 


V 




c 


o 








5 






■^ ■<- ^ CM CM 


CO CM 




■^ 


3 






CN ■^' in' co' 0' 


cm' cm cm' r-' in' 


co' co' CM in 


s 






o 












CS 










cm" 















■^ ■•- T- CO TT 


(O -V tN ■^ 


V) 




s 


c 
o 




















s 






C^ 












CO 


c 

3 




3 


o 


1 

re 




















. 1 




























































™ 




s 


1 


Q. 








































0) 

c 

i 




o 

0) 

c 
re 


g 







E 
1 






CD CO CM TT 

in CO »- CO 
c(S O) CO 


CM r* CD C3) 

1- h~ <D O) 
CO (^ in 


S CO en CO r- 
r- S *-_ CO CM 


r^ t3) 
CD in CO CO 
CM CO r- in 


si 


4) 


0) E 

11 





m 


Tf in 
in 


CO CO 

r^ cn 

h- CO 


CO Tf T- CO in 
^ »- to r- 
CO h- T- in in 


■^ en en CD 
r- TT CO CO 
CM CM CO 00 cn 


h- CO ■^ to 
1- in tn r— 
CO ■.- cn ■^ 


CM W 
OD OD 
^ US 






^ 


1 




f 


0" r^" to" ai 
in N. f^ 


0" V tN ^* r^* 

CD 1- CO ^ CM 

^ in CD CO r- 


to CM ^ R S 
f* to in ^ ^ 


eg" co" en cm" 


rt in 


c 


OG 

S 


■w" r-." 

• in 


§3 


f:: K S 3 S" 

<j en ^ CO -q- 


£ S CO h- 
CD CM -T in 


in to CD 
(D r- T- 


K CM 


0) 

Q. 

1 




£ 




z 






Ol 










0" 




z 




a 






r-' *- cm' cm' cm" 


cm' cm' cm' ■^' to" 


cm' 


0" 

n 


c 
o 
































1) 


























^ 




















































Q - 








n 






















9 
00'-'. 























S 
P. 








J3 





























c 
























"O 














00000 


00000 


000 




V 



















000 




tn 1 






m 


0) 














00000 


0" ° 




c 
















S 




0" 9 

S8° a! 




^ 






tn 












°. in 


Q- 
0' in" 0" in" 




1- 








8 





o" in' 0' in" 8 




b: 


n 
E 




3^ 


o 










in 0' in in 


g ^ 








in o" 


in 0' in" 0' in 


VI B 




■5* 












■.- CM 


CM CO CO ^ n 


in in CD 1^ T- 


tf> 4/> M 


E £ 








0" 


■.- CM 


CM CO CO ■v T 


in in to 1-- T- 


tA *A iA 


E £ 


t) 




re 


c 










1- y* V* 


tA f/t tA fA V* 


Vt V* V* iA *A 




H oi 




T3 








*A *A 


V* Vt V* *A V* 


fA *A *A tA *A 


^ ^ ^ p 
ID 0) "" 
-0 T3 T3 S 
C C C ° 


3 01 


0) 




"S 


s 








] 


*- 5 £ 


£ £ 5 J £ 


c 55 5 5) £ 


T) T) T) S 

c c c 


« ! 

^1 




S 




1 


•- 


a V 


<U <U Q) (1) ID 


V tU 0) 0) £ 


2S 

li 


<D 




S 










8«?1 


T3 T3 -O -0 TJ 


X3 -O n T3 Ti 








8« 


?i 


■0 TJ TJ TJ -D 


T3 -O -O -O TJ 


^ 












C C C C C 


C C C c c 


3 3 3 








C C C C C 


C C C C C 


3 3 3 


re 




2 


O) 








^ 


S|oo 


3 3 3 3 3 
00000 


3 3 3 3 3 


000° 




T3 

re 




V 


- J- 


3 3 


3 3 3 3 3 


3 3 3 3 3 
00000 


9 

H. 
















58S8 
1 S- ? ii 


00000 




X E 

















00000 


0000 


X £ 


3 
















00000 




9 


a ? 










QJ 






00000 


9 




o> 














1 


s « a s" § 


!§" S IS" 8 R 


SS82 




(0 




i 


T3 

c in" 


0" in" 


S" fi s s §" 


'4 S S 8 ^ 


2SS° 


















3 (/> M 4A 


M M V» W» M 


tA */* V* Vt V* 


M <A (A 09 








D w» 


bO y* 


tA V* *A iA tA 


tA lA *A iA tA 


bt !/» M tf> 


< 
































































< 












t- 


h- 








< 
















l- 


t- 


1 



s s 



78 



Individual Returns 1992 



Table 2.2 - Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and 
Tax Items, by Marital Status 



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





All 


Joint returns of 


Separate returns of 


Item 


returns 


marned 


persons 


marned 


persons 




Number ot 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted gross income less deficit 


32,540.614 


2.183,969,384 


22.469.647 


1.732.096.731 


841,336 


42.921.063 


Salaries and wages 


28,567.498 


1.619.016.419 


20.551.428 


1.306.645,935 


744.828 


29.998.227 


Taxable interest 


27.890,337 


87.437.842 


19.781,092 


57.924.600 


599.536 


2.201.533 


Tax-exempt interest 


2.727.239 


36.169.500 


1.834.885 


22.763.400 


43.446 


877,057 


Dividends 


12.466,270 


54,827,532 


8.930,050 


36,081,198 


227 671 


1,454,773 


State income tax refunds 


15,114,507 


9.433,546 


10.973.646 


7.170,822 


359 902 


192,661 


Alimony received ; 


228.409 


3,090,437 


29.882 


147,751 


'3.325 


•61,782 


Business or profession 














Net income 


5.282.227 


122,572,060 


4,299.387 


101,269.183 


86.491 


2,505,486 


Net loss 


1.773,352 


9.331,361 


1,413.703 


7,337,239 


32.790 


132,309 


Sales of capital assets. 














Net gam m AGI 


6.440.475 


96.843.657 


4,550.965 


73,464,194 


105246 


3,015,655 


Net loss in AGI 


2,747,382 


5.440,398 


1.928.643 


3,869,062 


55.220 


56,693 


Sales of property other than capital assets 


933.029 


.808,333 


749.294 


•703,284 


21.350 


13.010 


Taxable IRA distribution 


1,713,539 


14,886.144 


1.267.095 


11,786,224 


18.777 


178.432 


Pensions and annuities in AGI 


6,016,440 


79.844.669 


4.203.341 


58,287,871 


82.130 


766,116 


Rent and royalty 














Net income 


2,744,253 


27.888.031 


2.097.503 


21,825,388 


43.272 


601,855 


Net loss 


3,406,549 


22.269.103 


2.559,414 


17 255,225 


41 366 


244,506 

20,775 

2,581,333 


Farm rental income less loss 


201,780 


995.204 


142,221 


651,616 
78,406,439 


2 801 


Partnership and S corporation net income less loss 


3,637,231 


94.054.765 


2.895,107 


50,194 


Estate and trust net income less loss 


260,614 


3.303.834 


157,619 


1,505.224 


2.131 


144,235 


Farm net income less loss 


660,052 


-2.160.589 


555,743 


■1,618,117 


8.765 


-129,732 


Unemployment compensation 


2,967,402 


10.800.102 


2,310,019 


8,556,561 


51.394 


141,459 


Social Security benefits m AGI 


2.641,432 


12.660,386 


1,743,530 


9.120.271 


34.832 


179,791 


Other income less loss 


2.788.678 


15.999.693 


2,083,632 


12.498.143 


48.535 


352,420 


Total statutory adjustments 


7.809,736 


24.442,265 


5,949,356 


18.650.469 


119.262 


477,316 


Pnmary IRA payments 


1,894,059 


3,048,940 


1,229,083 


1.956.204 


14,340 


22,484 


Secondary IRA payments 


1,026,407 


1,426,101 


1.026,407 


1 426 101 






Payments to a Keogh plan 


773,494 


6,966,361 
7,365,194 


636.263 


5,950,502 
6 046.501 


8,581 
83 745 


69,241 

117,313 

8,796,000 

405 530 


Deduction for self-employment tax 


5,508,071 


4,485,314 


Total Itemized deductions 


32,540,614 


481,945,631 


22,469,647 


368.186,168 
10,793,191 


841.336 
142.523 


Itemized deductions limitation 


3,241.969 


12,751,272 


2.756.520 


Medical and dental expense deduction 


5,507,781 


25.747.466 


3.497.867 


13,846.717 


115 116 


353 449 


Taxes paid deduction 


31,958,848 


160.452,525 


22.268.779 


125,308.712 


813.094 


3127,865 


Interest paid deduction 


27,347,034 


208,655.776 


20.258,055 


165,539.072 


626 598 


3,624,461 


Contnbutions deduction 


29,603,408 


63.643.281 


21,019,571 


49.665,087 


695.399 


1.188.995 


Casualty or theft loss 


121,699 


2.206.679 


81.332 


1.950 831 


4,026 


6.701 


Moving expense deduction 


815,172 


4.261.351 


586.677 


3.419.536 


14 907 


48.102 


Total miscellaneous deductions 


8,098,935 


29.529.825 


5.195617 


19.249 405 


211,768 


851.957 


Taxable income 


30,787,751 


1,523.021.964 


21,489.597 


1 210 107 431 


806,702 
26.761 


31.571.225 

86.682 

4.283 


Total tax credits 


4.115,540 


3,507.985 


3.346.688 


2,751,771 


Child care credit. 


2,885.699 


1,199,878 


2.519,020 


1,039,751 


10.696 


Credit for the elderly and disabled 


•11.396 


•4,411 


•4,577 


•2,170 








719.489 


1.372.805 


528,507 


1,012,743 


14,600 


68.146 


Earned income credit used to offset income 














tax before credits 


317,918 


82.104 


140,321 


29,859 
220,557 
350,476 






Minimum lax credits 


56,360 


277.682 


43,921 


1 171 


7.712 
5.944 


General business credit 


157,082 


417.015 


132,329 


683 


Income tax after credits 


30,556,030 


331.141.482 


21 382028 


263,211,497 


800,935 


7.485.583 


Alternative minimum tax 


246,065 


1.260.561 


167,941 


928975 


19.301 


60.109 


Total income tax 


30.564.529 


332.402.043 


21,386,591 


264,140,472 


801 402 


7.545.692 


Total tax liability 


31.100.972 


348.040,352 


21,782,598 


276,946,672 


809,642 


7,808,278 


Total tax payments 


31.514,644 


363,634451 


21,993,425 


285,276,475 


797.026 


7.711.308 


Income tax withheld 


29,079,540 


263 1 33 839 


20,728,825 
3,910,436 


208,640,093 
69 013 418 


749.062 
90 998 


5.038.608 
2,339.770 


Estimated tax payments 


5.774,672 


90,687,751 


Overpayment refunded 


19.933,575 


35 885,812 


13,177.714 


24,865,837 


466 960 


817,947 


Tax due at time of filing 


10 629,676 


31.266.761 


8.159.886 


24,748,319 


330,625 


985.130 



Footnotes at end of table 



Basic Tables 



79 



Table 2.2 « Returns with Itemized Deductions: Sources of Income, Adjustments, Deductions, Credits, and 
Tax Items, by Marital Status-Continued 

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



Returns of heads 
of households 



Number of 
returns 



Returns of 
surviving spouses 



Number of 
returns 



Returns of 
sinflle persons 



Number of 
returns 



(7) 



(8) 



(9) 



(10) 



Adjusted gross income less deficit. 
Salaries and wages 



Taxable interest . 

Tax-exempt interest 

Dividends 

State income tax refunds 

Alimony received 

Business or profession 

Net income - 

Net loss 

Sales of capital assets. 

Net gain in AGI 

Net loss in AGI 

Sales of property otfier tfian capital assets 

Taxable IRA distribution 

Pensions and annuities in AGI 

Rent and royalty 

Netincome 

Net loss . 

Farm rental income less loss 

Partnership and S corporation net income less loss.. 

Estate and trust net income less loss 

Farm net income less loss 
Unemployment compensation 

Social Security benefits in AGI 

Other income less loss 

Total statutory adjustments 

Primary IRA payments 

Secondary IRA payments 

Payments to a Keogh plan 

Deduction for self-employment tax 

Total Itemized deductions 

Itemized deductions limitation 

Medical and dental expense deduction 

Taxes paid deduction 

Interest paid deduction 

Contributions deduction 

Casualty or theft loss 

fvloving expense deduction 

Total miscellaneous deductions 

Taxable income 

Total tax credits 

Child care credit 

Credit for the elderly and disabled 

Foreign tax credit 

Earned income credit used to offset income 
tax before credits 

fvlinimum tax credits 

General business credit 

Income tax after credits 

Alternative minimum tax 

Total income tax 

Total tax liability 

Total tax payments 

Income tax withheld 

Estimated tax payments 

Overpayment refunded 

Tax due at time of filing 



1.997,808 

1.859,260 

1,424,374 

65,005 

438,607 

931,948 

103,998 

159.035 
75145 

193,669 
96,775 
24,082 
57,053 

257,587 

88,432 
179,716 

•8,460 

89,838 
4,403 

10,554 
147,571 

44,097 
126,723 
320,191 
105,832 

27,606 

170.923 

1,997,808 

64,285 

387,202 

1,977,526 

1,687,095 

1,834,004 

12,426 

38,678 

639,504 

1,860,561 

493,777 

331,056 

12,521 

173,682 

3,206 

2,742 

1,762,851 

11,504 

1,763,224 

1,796,190 

1,932,545 

1,854,280 

152,601 

1,641,996 

310,096 



84,396,424 
69,894,397 

1,788,988 
742,870 

1.109 422 
482.213 

1 .405.404 

3,157,241 
353,929 

2,089,639 

173,608 

54,892 

391 ,606 

2,514,228 

760,164 
1,112,103 
•18,325 
2,256,377 
111,375 
-71,321 
505,184 
152,025 
521,467 
930,457 
169,345 

166,296 

196,259 

23,739,526 

212,573 

1,084,351 

6881,565 

11,382,843 

2,593,153 

45,206 

191,591 

1,773,384 

50,878,461 

250,852 

146,056 

28,819 

51,289 

7,596 

7,522 

9,671,459 

39,443 

9,710,903 

10.133,386 

12.458,647 

10,450,543 

1.795.094 

3,031,745 

837,615 



30,605 

23,097 

26,159 

4,668 

10.238 

12,892 



5,443 
6,146 
•1,466 
•3,608 
13,468 

2,529 
5,553 
•3 
4,113 
3,518 

•1,418 

•3,665 
9,737 

•2,222 
5,026 

•1,485 

•230 
2,624 
30,605 
685 
•7,241 
30,605 
25,995 
28,106 



8,249 

28,720 

5,475 

•381 

•3,511 

•1,242 

•333 

•12 

27,478 

•8 

27,478 

27,478 

29,355 

24,498 

9,072 

21,011 

9,167 



1 ,402,972 

727,191 

234,623 
114,918 
59,316 . 
5,319 



36,000 

10,763 

•7,991 

•59,425 

205,736 

1,850 

36,093 

•4 

12,931 

21 ,939 

•-36,722 

•5,432 

32,723 

•9,416 

9,494 

•2,969 

•3,922 

2,070 

326,475 

3,831 

•22,064 

146,081 

119,456 

27,689 



15,015 

935,502 

2,663 

•267 

•1,646 

•319 

•405 

•26 

170,773 

•107 

170,880 

175,328 

221,437 

132,846 

87,046 

44,761 

12,636 



(11) 



7,201,218 

5,388,884 

6,059,177 

779,235 

2,859,704 

2,836,119 

91.202 

735,840 
251,714 

1,585,152 
660,598 
136,837 
367,005 

1,459,914 

512,517 

620,500 

50,295 

597,979 

92,943 

83,571 

454,751 

809,236 

527,566 

1,415,901 

543,318 

100,814 

765,465 
7,201,218 

277,956 
1,500,355 
6,868,843 
4,749,292 
6,026,327 
23,914 

174,910 
2,043,798 
6,602,170 

242,839 
24,546 
•6,819 

160,350 

•2,672 
7,730 

21,317 
6,582,738 

47.310 
6.585,832 
6,685,063 
6,762,293 
5,722,876 
1,611,566 
4,625,895 
1,819,900 



(12) 



323,152,193 

211,750,670 

25,288,099 

11,671,254 

16.122,823 

1,582,532 

1,475,500 

15,549,274 
1,507,884 

18,238,169 

1,330,272 

-180,942 

2,470,457 

18,070,717 

4,698,774 
3,621,176 

304,484 

10,797,685 

1,521,060 

■304,697 
1,591,467 
3,175,577 
2,618,247 
4,374,528 

897,938 

776,400 

1 ,003,050 

80,897,462 

1,336,147 

10,440,884 

24,988,301 

27,989,943 

10,368,353 

203,941 

602,122 

7,640,064 

229,529,344 

416,017 

9,521 

•2,241 

261.451 

•636 

41,412 

53,048 

50,602,170 

231,927 

50,834,097 

52,976.689 

57,966,583 

38,871,750 

17,452,423 

7,325,522 

4,703,060 



• Estimate should be used with caution due to the small 
NOTE Detail may not add to total because of rounding 



number of sample returns on which it is based 



80 



Individual Returns 1992 



Table 2.3-AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income 



(All figures are estimates based on samples-money a 


mounts are 


n tfiousands of do! 


ars) 
























Number of 
returns 


Number of 
exemptions 


Number of 
exemptions 

for 
taxpayers 


Exemptions for dependents 


Size of adjusted gross income 


Total 




Number of 
returns 


Number of 
exemptions 


Adjusted gross 
income less deficit 


Total income tax 




Number of returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


All returns, total 

Under $5,000 


113.604.503 

15,972,529 


230.547.002 

14,417,527 


152.351.968 

10,261,367 




42,643.645 

2,459,174 


78,195.034 

4,156,160 


1,755.697.492 

-12,948,640 


29.854,995 

7,172 


213.197.819 

28814 


$5,000 under $10,000 


14,874,759 


22067,228 


15,425,978 




3,978,100 


6,641,250 


30,703,226 




82,065 


9,602 


$10,000 under $15,000 


13,240,069 


24,103,901 


16,466,853 




4,462,833 


7,637.048 


55,528,305 




461,317 


204,700 


$15,000 under $20,000 


11,490,171 


22,475,572 


15,100,108 




4,044,140 


7.375 464 


70,587,425 


2,034,348 


1,181,771 


$20,000 under $25,000 


9,553,310 


19,650,018 


13 109,646 




3,560,236 


6,540,372 


79,790,867 


3,319,924 


4074,257 


$25,000 under $30,000 


7,590,154 


16 490,670 


10,967,416 




2,933,833 


5,523,254 


80,688,009 


2,844,534 


5,295,195 


$30,000 under $35 000 


6,630,554 


15,381,787 


10,101,985 




2,816,728 


5,279,802 


91,443,612 


2,786,182 


6,985,474 


$35,000 under $40,000 


5,694,436 


14 091,810 


9,155,692 




2,616.515 


4,936,118 


98,330,337 


2,586,032 


8,101,315 


$40,000 under $45,000 


4,744,920 


12,369,092 


7,988,805 




2,328,249 


4,380,287 


98,738,701 


2,317 511 


8,762,035 


$45,000 under $50,000 


4,263,727 


11,734,644 


7,457,276 




2,275,944 


4,277.368 


107.793,857 


2,268,740 


9,992,734 


$50,000 under $55,000 


3,455,327 


9,836,660 


6,211,761 




1,910,433 


3,624,899 


100,285,338 


1.904,303 


9,900,582 


$55,000 under $60,000 


2,776,902 


8,307,424 


5,117,237 




1,633,517 


3,190,187 


93,807,833 


1,628,656 


9,627,034 


$60,000 under $75,000 


5,564,120 


16,755,877 


10,406,960 




3,282,025 


6,348,917 


219,678,386 


3,275,882 


25,952,888 


$75,000 under $100,000 


3,988,202 


11,723,678 


7,518,565 




2,257,977 


4,205,114 


192,443,895 


2,256,348 


26,798,457 


$100,000 under $200,000 


2,810,579 


8,314,379 


5,289,052 




1,583110 


3,025,327 


207,510,977 


1,581,530 


35,850,753 


$200,000 under $500,000 


746 344 


2,229,904 


1,388,198 




399,930 


841,706 


116.309,356 




399,604 


27,125,090 


$500,000 under $1 000,000 


141,159 


408,842 


261,924 




70,306 


146,917 


47,391,198 




70,266 


12,351,837 


$1,000,000 or more 


67,243 


187,990 


123,146 




30,596 


64,845 


77,614,809 




30,581 


20,955,281 


Taxable returns, total 


86,731,946 
26,872,557 


175,774,607 
54,772,395 


121.246.241 
31,105,727 




29.854.995 
12,788.650 


54.528.365 
23.666.668 


1.641.648,595 
114.048.896 


29,854,995 


213.197.819 


Nontaxable returns, total 






Exemptions for dependents-continued 




Exemptions for children at fiome 


Exemptions for children awa 


y from home 


Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




returns 


exemptions 


less deficit 


returns 






(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns, total 


40.144.295 


71.951.265 


1 .675.468.334 


27.907,631 


203.438.806 


881.996 


1.234.155 


44.326.040 


819,501 


6.352.970 


Under $5,000 


2,335,515 


3,916,466 


•12,326,029 


7,152 


28,437 


16,202 


28,721 


-480,143 


•18 


•268 


$5,000 under $10 000 


3,734,523 


6,148,293 


28,723,898 


54,407 


6,146 


28,657 


34,895 


203,535 


•4,958 


•1,234 


$10,000 under $15,000 


4,057,392 


6,751,948 


50,496,069 


211,558 


100,932 


44,605 


66,455 


587,774 


40,635 


23,629 


$15,000 under $20,000 


3,692 544 


6,421,073 


64,384,460 


1,724,269 


882,314 


82,030 


124,425 


1,443,536 


65,731 


73,171 


$20,000 under $25,000 


3,314,226 


5,834,055 


74,289,380 


3,078,492 


3,661,344 


83,919 


126,154 


1,899,198 


82,811 


143,292 


$25 000 under $30,000 


2,722 833 


5,029,535 


74,868,028 


2,638,265 


4,824,392 


54,818 


80123 


1,532,304 


54,666 


134,782 


$30,000 under $35,000 


2,597,948 


4,813,987 


84,285,102 


2,567,778 


6,291,556 


74,669 


106,995 


2,447.721 


74,628 


249,590 


$35,000 under $40,000 


2,452,468 


4,564,483 


92,171,596 


2,425,470 


7,506,960 


83,988 


98,844 


3,149,951 


83,988 


332,153 


$40,000 under $45,000 


2,224,540 


4,096,612 


94,364,257 


2.214,180 


8,282,092 


67,440 


84.458 


2,881,504 


67,440 


285,657 


$45,000 under $50,000 


2,189,688 


4,066,211 


103,718,305 


2,182,486 


9.501,677 


40.711 


58,758 


1,930,029 


40,711 


236,361 


$50,000 under $55,000 


1,834 461 


3,398,259 


96,278,189 


1,828,332 


9,395,437 


56,182 


71,243 


2,959,701 


56,182 


378,307 


$55,000 under $60,000 


1,590 674 


3,027,029 


91,352,347 


1,586,714 


9,315,648 


38,565 


51,694 


2,205,431 


38,232 


251,280 


$60,000 under $75,000 


3,197,071 


6,042,175 


213,987,944 


3,190,938 


25,156,790 


88,301 


122,753 


5,867,217 


88,294 


769,037 


$75,000 under $100,000 


2,191,479 


3,987,715 


186,716,732 


2189,900 


25,884,630 


59,685 


84,788 


5,007,352 


59,678 


743,895 


$100,000 under $200,000 


1,528,375 


2,855.555 


200,320,731 


1,527,491 


34,532,437 


48,135 


73 202 


6,452,223 


47,458 


1,183,323 


$200,000 under $500,000 


383,309 


795,293 


111,808,933 


383,004 


26,076,785 


11 986 


17,279 


3,285.497 


11.971 


774,238 


$500,000 under $1 ,000,000 


67,846 


140,674 


45,686,751 


67,808 


11,907,008 


1,372 


2,286 


940,824 


1.371 


251,380 


$1,000,000 or more 


29,402 


61,904 


74,341,642 


29,388 


20 084,221 


733 


1,082 


2,012,386 


731 


521,375 


Taxable returns, total 

Nontaxable returns, total 


27,907.631 
12.236.664 


50.164.561 
21.786.705 


1.565.735.954 
109.732.380 


27,907,631 


203,438,806 


819,501 
62,496 


1,132,788 
101,367 


44.131,564 
194,476 


819.501 


6.352.970 



Basic Tables 



81 



Table 2.3-AII Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross 
Income-Continued 

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











Exemptions for dependents-contin 


— — 
jed 










Exemptions for parents 




Exemp 


ions for other dependents 




Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number ot 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




returns 


exemptions 


less deficit 


returns 






(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns, total 


1 ,B33,29S 


2,152 425 


65,547,100 


1,284,627 


7,028,054 


2.042,563 


2,857,188 


56,383,(^7 


1.283.754 


4.872.953 


Under $5,000 


40.940 


49.317 


-509,496 


•11 


•407 


116,165 


161,657 


21.308 


•8 


•201 


$5,000 under $10.000 


177,831 


222.424 


1,412,303 


•6.670 


•140 


201,009 


235,638 


1.621.755 


•16.030 


•2,082 


$10,000 under $15,000 


256,580 


298,211 


3,135.440 


110,743 


35.302 


393.706 


520,434 


4.891,998 


111.577 


47,636 


$15,000 under $20,000 


251,037 


280,237 


4,389.886 


121,529 


113.063 


352.673 


549.729 


6,203,600 


216.238 


152,918 


$20,000 under $25,000 


207,810 


241,302 


4,621,370 


171,022 


233,496 


233.160 


338.862 


5,214,640 


210,681 


265,097 


$25,000 under $30,000 


148,892 


184,411 


4,085,423 


131,953 


252,038 


146,800 


229.185 


4,050,350 


138,888 


257,882 


$30,000 under $35,000 


148,413 


168,425 


4,807,504 


147.166 


372,179 


125,126 


190,395 


4.095,137 


124.013 


323,745 


$35,000 under $40,000 


99,184 


115,531 


3,743,298 


95,417 


257,861 


120,997 


157,261 


4,552,336 


115.650 


328.496 


$40,000 under $45,000 


102,649 


118,613 


4,266,143 


102,272 


365,343 


68.850 


80,604 


2,923,056 


67,939 


253.846 


$45,000 under $50,000 


73,070 


82,008 


3,468,325 


72,158 


306,609 


46.631 


70,391 


2,184,732 


45,718 


206.030 


$50,000 under $55,000 


60,784 


76,482 


3,159,605 


60,784 


312.232 


57.634 


78,915 


3,038,418 


57,602 


293,600 


$55,000 under $60,000 


52,128 


60.035 


2,990.884 


51,212 


309.823 


30.396 


51,429 


1,714,367 


30,395 


162,581 


$60,000 under $75,000 


84,007 


102.072 


5.707.879 


83,999 


645.461 


72.423 


81,917 


4,855,014 


72.081 


519.394 


$75,000 under $100000 


61,824 


75,500 


5.244.996 


61,591 


658.355 


37,748 


57.111 


3.206,573 


37.706 


452.036 


$100,000 under $200,000 


49,393 


54.966 


6.604.862 


49,367 


1,117,756 


30,877 


41.604 


3.825.756 


30,872 


621.622 


$200,000 under $500,000 


15,618 


19.358 


4.442.656 


15,599 


984,074 


6,844 


9,775 


1,973,134 


6,834 


471,368 


$500,000 under $1 ,000,000 


2,175 


2,394 


1.503.457 


2,174 


387,342 


1,086 


1,564 


731,432 


1,085 


195.178 


$1,000,000 or more 


961 


1,140 


2.472.567 


960 


676,574 


438 


719 


1,279,491 


436 


319.242 




1,284,627 


1 ,477,779 


59,163.844 


1,284,627 


7.028,054 


1,283,754 


1.753.237 


47.988,838 


1 ,283.754 


4,872.953 


Nontaxable returns, total 


548,669 


674,646 


6,383,257 






758,809 


1,103,950 


8,394,258 







' Estimate should be used with caution because of the small number of returns on which it is based 
NOTE Detail may not add to totals because of rounding 



82 



Individual Returns 1992 



Table 2.4~AII Returns: Exemptions by Type and Number of Exemptions, by Marital Status 



(Ail figures are estimates based on samples-money amounts are in thousands of dollars) 

















Exemptions for dependents 




Number 

of 
returns 


Number 

ot 

exemptions 


Number of 
exemptions 
for taxpayers 


Total 


Size of adjusted gross income 




Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 












returns 


exemptions 


less deficit 


returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


m 


(8) 


All returns, total 


113.604.503 


230.547.002 


152.331,968 




42.643.645 


78.195.034 


1.755.697,492 


29.854,995 


213.197.819 


Joint returns of married persons ^ 


48.020.923 


149,588,722 


96,033,406 




27,341,161 


53,555,316 


1,456,326 691 


22,595,534 


189.758.851 


Separate returns of married 




















persons, total 


2,457,692 


3,527,336 


2,473,789 




664,259 


1,053,547 


18,527 822 


569,101 


2,597 204 


Spouse filing 


2,425,793 


3,441,254 


2,409,991 




656,478 


1,031,263 


18,304,001 


565,706 


2.565 766 


Spouse not filing 


31,899 


86,082 


63,798 




7,781 


22,284 


223,820 


•3.395 


•31.439 


Returns of heads of household 


14.450.516 


36,148,217 


14,450,516 




13,342,062 


21,697,701 


249.872.968 


5,850.920 


17,106.783 


Returns of surviving spouses . 


92,898 


270.028 


92,898 




92,898 


177130 


2,253,189 


42.070 


215.814 


Returns of single persons 


48,582,473 


41,012,698 


39 301,358 




1,203,264 


1,711,340 


28,716,822 


797.370 


3,519187 




Exemptions for dependents-continued 




Exemptions for children at home 


Exemptions for children away from fiome 


Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




returns 


exemptions 


less deficit 


returns 






(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


All returns, lotal 


40.144.295 


71.951.265 


1.675.468.334 


27.907.631 


203.438.806 


881.996 


1.234.155 


44.326.040 


819.501 


6.352.970 


Joint returns of marned persons 


26,731,536 


51,191,944 


1,422,487,873 


22,064,991 


184,836,499 


383,654 


515,058 


27,118,533 


374,570 


3.957,783 


Separate returns of marned 






















persons, total 


604,930 


930,062 


16,859,958 


513,123 


2,370.718 


28,284 


40,604 


1,052.301 


28,272 


167,698 


Spouse filing 


597,148 


907,777 


16.636,138 


509,728 


2,339,279 


28,284 


40,504 


1,052 301 


28,272 


167.698 


Spouse not filing 


7781 


22,284 


223,820 


•3,395 


•31,439 












Returns of heads of household 


12,102.691 


18,835,243 


223,219,245 


5,007,510 


14,895,779 


••77,242 


"117,873 


2,484,309 


"61,632 


••287,194 


Returns of surviving spouses 


92.898 


176,019 


2,253,189 


42070 


215,814 


•• 


•• 


11,045 






Returns of single persons 


612,239 


817,998 


10,648,069 


279,937 


1.119,997 


392,817 


560,620 


13,659,853 


355,026 


1,940,295 




Ex 


emptions for dep 


endents-continued 




Exemptions for parents 


Exemptions for other dependents 


Size of adjusted gross income 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total in 


;ome tax 


Number 
of 


Number 
of 


Adjusted 
gross income 


Total income tax 




Number of 


Amount 


Number of 


Amount 




returns 


exemptions 


less deficit 


returns 




returns 


exemptions 


less deficit 


returns 






(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


All returns total 


1 633 296 


2.152.425 

1,003,037 


65.547.100 
43,184,285 


1.2S4.627 

657,189 


7.028.054 

5,206,042 


2.042.563 
609.997 


2.857.188 

845,277 


56.383.097 

27,553,305 


1,283.754 

455.064 


4.872.953 

2,992,700 


Joint returns of married persons 


834,441 


Separate returns of marned 






















persons, total 


16,543 


17,211 


574,017 


16,537 


93,136 


41,596 


65.671 


753 461 


38 249 


56 736 


Spouse filing 


16,543 


17,211 


574,017 


16,537 


93,136 


41,596 


65,671 


753,461 


38 249 


56,736 


Spouse not filing 






















Returns of heads of household 


903,987 


1,037,143 


19,913,986 


555,914 


1 517,987 


1,226,416 


1,707,444 


24,458,005 


659,675 


1,490,699 


Returns of surviving spouses 












•1,108 


•1,108 


40,702 


•1,108 


•3,188 


Returns of single persons 


78,325 


95.034 


1,874,813 


54,987 


210,888 


163,446 


237,688 


3,577,624 


129,658 


329,630 



'Estimate should be used with caution because of the small number of returns on which it is based 
NOTE Detail may not add to totals because of rounding 



Basic Tables 



83 



•a 

M 



N 

m 



3 
Q. 

E 
o 
u 

X 

.a 



o 
d> 

a 

1^ 

>< 

M 

E 

X 

n 



n 

0) 

E 
o 
u 

c 

w 
u 

o 

O 

"O 

a> 

M 

S 



o 
u 

c 



ra 
>< 

n 

H 

0) 

o 



(A 






r 




u 


i^ 






3 




^ 


4-* 


0) 


m 

E 


a> 

1 


E 
o 


^ 


u 

c 


0) 


« 




re 


a> 


(0 
V) 


^ 


n 


o 


CT 


re 


k 




H O 


< 



£ E 



s S 



El 



i % 



>' E 

■a o 

c o 

o E 



R 1^ 



o re 



rr' td h-" o)" o O) K) to' o> co' r-' ■^' 
ocncotn<o^fNOmin»-(D 



^ CO r-^ r^ (N o> 
u> r^ h- r^ r) lo 
V tn ^ K cvi CO 



o CO 
o iri 



8-^ (N CN o O) 

UJ lO CO to <o 

in r- -^ oS CO r^ 

o" eo" r-' o oo" r-' 

(D CN CO CO O) *- 

K CO o in 1- »- 

^' (N 1-' Ifi TT tN 

(N (N »- CO 



c*J LO£0(NC3)rM'q-ir>cpcO'<T(Ntfiino) 

(j> o)r^cQihco^fNOTr-.'«-'^coi-n 

■»- (NO^rMcooi/>coo>i-ino'^(D 

«r T-" T-" r^' ai co' 't" o) qo" (n' co" cm' r^' o ^* 



O) -^ -^ r- CM 

CM O) 1- <D V 

o in CO o> CM 

(D rj h*' n ^' 

(D CM • • • 



CO ^ 1— O CO oo 

O) r- m in (N 1- 
f^ o r- (O in ^ 



Oi (NOCOCM^^OOO-^OOOOCOCO 

SCD'-r^inr^Sminin'VCNJt-i-g) 
CD(DinCN<OOT<Dr-»-COOCO(DCO 

m" TT co" co' <d" r-' eg (d' o" < 
to ocoini-cofooot^( 
to co(Oinco<or-oO' 



^ CO K h- <N O) 

to h~ K h- CO tn 
^ in ^ h* CN CO 



O -V CO T- (D (D 
to O Q) to eo t^ 
K CO O) •'T f- O 



i^cofNcnfN^'incpco'^rMmina) 
O>h*coyic0'*(NOTr~T-TrcoT-'^ 
(NO^?M55oincoo)T-tno^a3 
1-' *-" r-" o) co" V O) co" cn" co" (N r-*" o" -v 
(DOOfMincoinco^i/jtocococN 

(DOJ^cOcOfCMmtDCOOCO 

CO* f^* o' O* Oi r~-' cm" co" r-' co" (N 



O) ^ ^ r- (N 

(M CJ> ^- <D ^ 

o in CO O) (N 



eo ^ •- O CO eo 
o> r^ in ID (N ^ 
h- o h- CO in ^ 

R" O) ■^' tp O" CN 
CN -"T in oo ^ 
»- »- f^ (O 



o 3 o) r^ - 
<j> ^ ^ <- in 
CO Tj CO r^ Tf 



COCNtDTj-cn'^COCOCOCN 



fMO)coo(DintNCDr^(Dp*-0)ino) 

OfN-^'i-CNCOCOCDCDi-COT-OCD 

ro(Dincocoh-oo»-in<Dr^r^c» 
CN 1^" co' f-' co" ■v' '^" K ai to to o" in 

■«-i-r-'^'!fCOV"<TfM»-'«- 



00 r^ CN O (3> CM 

<0 O (N O CJJ <N 

to CO 1- r^ o CO 

ai in o) (N 1-" co' 

<j) T 1- <- 1- • 



S81 



o (N ry ■^ in in 
r^ CO CO in in CO 
r^ CO r>j OO ■^ o 



in oo (N en oj 5 I., _ . , , .._,,,_, 
0)r-coin'0'n'rMOTh~i-"^coT-'<r 
CMO'^ojcoomooa)i-ino'^(o 
»-' 1-' r>~' cj)" co" t" ai eo" (n co" cn r^ o ^r" 
(Doof>jincomoo'^in<Deo<D(N 

<DO)^COCO'JCNCJ)(DCOOCO 

co' r-' o" o' ai r^' cn oo" t-' co' c-j" 



<n cj> ^ n- r- CN 

m oj o> *- (D ^ 

v\ o m CO o> (N 

r^* to (N (-*" V *- 

O CO CM • • • 

CM *- 



CD -T *- O CO CO 

O) r- in in CM t- 

r^ o r- CO in T 

ai ai ■^' (D o' (N 

CN CM -^ in CO 1 

T- 1- h- CO 



I ro (N CO I 

■ rr in C3 I 



CJvnCDCOtOOfN^-^fNCOCN 

"'"in'TaDcoo^'^coiCco 
cocjir-fM^cor-ccSofM 

(D CO t- CO O' in (D CO' O) 1^" O' (D CN t-" 

CNinin(DO)coi-r~-rMooO'-r^in 

oincor-'^incnrMinocj)r^ooo 

(N r--' o" oo" in co" co' ai co' co" in ■^' in' cm 

i-inco^cNr-~cococoo)0)coin 

*- 1- CM CM ^ (N 1- 



CM 


CO 


1- (D CO 

in ■^ O) 
r-- o ^ 


in 

CD 


CM 

a> 


in 




CO 




■^ TT m 

CO 1^ CN 


S 


in 


o 


ss 



cn »- CO CO r- in 

CO CO in CO Q ^ 

V TT T- CO ® O) 

in in" in" h-" <^" co" 

o o oo r- o cn 

in ■^ r^ CO ■^ V 



lO CO T- (^ ( 



CO o (*> h- CO oo d) ' 



CN CO 1- CD CO ' ■^ "CM 

CO CO in ^ O) in 1- 

■^ (D h- O "^ CO C» 



(ocoo)incoina)^T-coco'^0'«T 



fNf-.ocoincocoa)ooooin'Tinoj 
T-incoi-ojr-cocococncnroin 

1- 1- CM (N ■^ CM T- 



^ in 

CO cn 
co" (N 



8CN ^ O CD *- 
CO CO (N CO in 
O) CD CO C3 o cn 
•^" ^" in" T-" co" in 
o o h* r~- o o> 
If) ^ r^ CO ■^ *» 



(OCNCOcncD'^'^cocor-O'-rgcN 
N^ocN-^eoh-r-^cocMCDr-or- 
incOCNCOCOOO'^O'VCD'i-OCO 

in cm" h-" ai r~^" ^" •«" ai m" co' co" -v" co" m" 
Tj-^'^T-cO'^o»-r-o)^0)ocD 
t-.^*-(n(OcorM(NOincN(Oinin 
cn" ■«-" 1-" co" cn" in" co" cn cm" co" co" ■•-" o" r-' 

(DCOCOOOCNOOCNCDi-'»Tin 

»-r-csicN^'^r-rocN'- 



CO CO cn in CO 
CO CM cn CO ^ 

cn T- CN CO CM 



o r^ 

O CO 



oQ ■«T 1- n cn f^ 
CO CN CO 1- Q in 
CD T- CD cn CN ^ 



r^ ■ij- ■^ o) in CO 

O) 1- CO CN o *- 

r^ in CD IT h- o 

co' ■»-' n co" -q-* cn 

■^ o o in ■<- 



■ CN m i/> O) 



incocNcnrN'^mL, _ 

0)r-coin«3'^fNOih-i-'^cO' 
CNO'SrcMcooinoocn'i-ino'^cD 
■" r-" cn co" ■^" cn oo" cn" co" cm" i^' o" ■»»■" 



o> ^ -n- r^ CN 

CN <n T- CD ^ 

o in CO O) CM 

<D cn" t^" ^' ■«-' 

(D CN " • • 



CO ^ «- o CO eo 
<» r^ in in CN »- 
r^ o f^ CO in -^ 

Oi ai •^' co" O CN* 
CN CN ■^ in CO "I 

*- *- f^ to 




o " 




i I 



1^ 



1. o in 



!8888Lgg, 

) in o o o in o o < 
i<NC0'^inr^t-rMi_ 



O 



§§8. 




84 



Individual Returns 1992 



T3 



■o 

< 



0) 
N 

w 

>« 
n 

c 
o 



3 
Q. 

E 
o 
o 

X 

(0 



0) 
Q. 

>. 
I- 
>> 

</)" 

E 

0) 

re 

I- 

T3 
C 

re 

0) 

E 
o 
u 

c 

M 
V) 
O 

O 

■o 

0) 

M 

3 

< 



o 




o 




c 








0) 




^ 




re 




X 




re 




h- 




■D 




(1) 




;? 




■D 




O 




S 


0) 


£ 


3 


♦- 


C 


5 


c 


M 


o 


E 


o 


3 


1 


^« 


0) 


0) 


E 
o 




1.) 


'^ 


c 


M 


^ 


0) 




^ 


o 


re 


^ 


1- O 



*; c E 





V 


2 








CD coo^co<oci)cnrt'erTr'-(Dh-'« 




o CD -^ o T- CO "in ■ 




CO ■ 


ss 






' OiinincNr^co 














to C0<O<DC0CJ>CO(Dm'^r^(Da3'«T(O 




to O CO CM CO (N CO 


s ■ 


o 






in r-. ^ CO en ■»- 




2 


0) 

E 


m 






tst <o(DOf^^mto^r^tnr-*inco 




to rt -^t ^ CO CO ■^ 




CM CD 






in a> o O) to c» 




<D 


2. 


tN 




■<)■" --■ ^' (n" to' ■*■ f^' (N (N to ui" in 






t- CO ^ CD O 


<J)" 


CO 


cm' cm 




S 


en" h- co' o" in CO* 




> 
< 


8 

c 








-'^"tS 






* 


* 


n 


S5 




^ ^ (N h- r, ^ 






^ 


0) 

E 

s 






^ »-CMrM<NOOCMeO<^Or^oO(N(N 




CO CO CO h- TT 0> ■ ■<T ■ 


o> ' 


r^ ' 


CO CM 




CD ■ 


orMot3>a>r- 






5 

■6" 
< 


c 


i 




CN co-<»in<Dcoo>odr4uir-co(Dh- 




pj CO CO ^ r- o> O) 
CVt «- CM CM CM rj fj 


f^ 


P 


9 ?" 




fO 


o o o en m CD 




"o 


</> 




■.- *-*-»-»-»-(NrMrM 




CO 


CM 


en CN 




C4 


CM CN CM CM CM CM 




0) 

en 


o 






























c 
1) 




en 


























































X 

3 


a 




0) 

£ 




























S 


< 


■p 


o 




























£ 


?^ 


o 


, . 




« ooir^coinowfNr^h-eo^cD-.- 




lO CO (Jl 0> n CO 'CO ' 


O) ■ 


^ 


o o 




to ■ 


■Wh-tDCOfMtD 


o 




■6 


4) 
X 


o> 




cb in^coeo'^ihincbh-cijoeoOTci 




fV n.1 nj ru Xi n>^ m 


? 


?< 


?) m 




!^ 


<n ^ TT r^ O) O) 

CM CN CM CM CM CM 


2 
o 

t- 




o 

5 






























o or^^in-^-^iXiior^-viDaooi-v 




<T> T- O) O) CO 0> ' ^ " 


t^ • 


in • 


O) <D 




h- ■ 


CO en in CO ^ CO 














5 


Oi^OOO(D(DO)r^r-'«TinO(D^T 




a> ^ (N *- in in o 


s 


en 


CD CM 




n 


.- CD O <N in O) 






c 








o incoocnf^^-ior^oo(DT(D(n 




o_ CO in 00 r^ CO CO 


1^ 


V CO 




in 


Ol •- h- -J 0> CO 






E 




S" 




lo ^' oi ^' o <D 1-' (tT o* en co" en" cm" in' o 




S £ rt M S ^ jr 


? 


o 


O CM 






o> o <d' co' CO r^' 












f- ootocooaDcorMr^T-cnrMotD 
n_co<Dcor-r-'n-c6(D{D(Nin(Da3(D 






(N 


T~ TT 






in CM m »- in CO 
r^ en « TT T- r^ 
























CO 






< 








oi (N <D »-' (D co' CO rn <6 oi to <o' o m" 
m 
















to' 
en 


- ^ a" a 2 s 














o fNa)mT-m»-<NO(Doocooo«-co 




O* 0> ^ ^ r- (N 'CD ■ 


CO ■ 




O CJ) 




r^ • 


CO ■^ T CM in in 




J3 










in r-<Dr-^(0(N^coino)co(00-v 




n CN C7) *- (O ^ ^ 


CM 


CO 


^ O) 




lO 


0> h- en CM .- ^ 






c 






r^ ooo)(Dr^(DO)eo(o<NrMr-0)TrtD 




tn o in to o> (N ^ 


en 


■^ 






CD 


f^ O 1^ en in ■» 




E 

3 

z 


o 




h- 




o> ir> ^" r-' (n" <6 in" ^" *-" <o" oj r- co" o" tt 




r*-* CD (N r~- ^ *- ^ 










s 


a> gi -v aS o cm 
CM N ^ m 00 ^ 










o mror^O'<jincoa><oin<DcocDrM 




O CD CM • • • 














V 






otor^conrj^rjococooco 




CM ^ 










« 


*- 1- (^ en 












<f> od' r-' CO o> oi r— (N to •- CO fN 
































CO 1-1- 
























c 

D 

o 








co r^rMOCMO-vcNinf^inTTTror^ 




ff> (7) ■* (N 


^ 








CD ■ 


en CO CM 1- r- CM 














(N(NCOin(NCOmO)(DfNCO'-050 




CO (N O -^ 


(D 








9t 


T- *- CD CO o) en 


2 






(D 




h-i-» (o*-co<or-<Dtn{D'^tDrsi'^ 




to o ^ o 


^ 








• CO .- ,- to ^ 


E 




E 
< 








1*-" * * * (N ^ (N CO* (D O' CO co" T-" (N 




in* {N *-' T-" 










M 


^" r- CM ^ O 










m • -r-cDf^-v-^rinm 








• 








n 


• to CO 1- O) 


3 

E 
c 

£ 










(O CM 1- 
















in 




1 


E 

3 

z 










r- 


■trcotDoDO) — r^(OcofN(Dr~-(N(D 






C3) in CN 


CO ' 








CM ■ 


' * ' • "cn^oitDtD*- 






c 






oco» (O^to^TOCDOor^^in 






^ (N ^ 


fN 










• to f^ O) CM ^ 


£ 


"o 


3 


in 




C'I'T CO» *-Tlf>j^cOtN(NO)incO 






r- f- CM 


V 








m 


^ CD en r- CD 


< 






•o cm" ' • (O ^' V ^-" co" r^' *-' (N 




o n CO ^ 










»' 


r^ n' rr" in cm" 




a 






O • *- ^ V (D CN 




CM 1- • • 










^ 


• r- CM 














M ^(Ct-CO-^OfOT-OCDfNCOOtO 




o (N m r^ CO C3> ■ ^ ' 




in ■ 


CD CO 




«7> 


in o CO r^ V o 














cs( r-cnr-to-wcoTreou^'-CNCni^cn 






S 


en 


CO CN 




o 


o in ^ c3> in CO 


j2 




c 

3 








CO (or-cnrsjOTOT-O'^fNfMr^corj 






N. 


■^ to 




to 


<» CO in CM CM CM 






^ 




t-" TT en" en o" n" r-" »- (n <d' r-' o" od' ■^" m 




'(f in' CN r-' r-" r-' cd' 


t' 


o' 


o' cm' 




OD* 


O) m in CD ^ h» 


"6 












ooa)a)C7)r^cooo^O)r-ino 




r- CD CO CM CM • ^ 


• 


CM 


*- -a- 




lO 


in »- CM CO ^ r- 


V 










00 


fO(DaDh.|^^<0<0<Di-(N'^in(D 




CN • • • 










K 


f^ to <x) CM o m 


o 




< 








00 


(N to' <-' (D CO CO co' (D O)" (O' (o' o" in' 
















n 


y- cm" o" in" ■*!■" *-' 














Cfl 


<-i-»-nTCOTriT(NT-i- 
















CD 


CM CM ^ en 


2 












to (NcDin^-inT-ocorM-vcNir^inin 




(7> O) -^ -V h- CM -CD 
CO CNI 0> ^ CO -^T n 


CO ■ 




O O) 




s ■ 


CO^^CNCOCO 




J3 




(/) 






u 


h-<0r-T-(0(Nr-rMe0OC0Oa3fM 




OJ 


CO 


TT a> 




O) r^ CO CO f^ o> 






c 






a 


coo)coh-(DCJ)^»-rooinr*-pi(0 




« o in en o> (N n 


CO 


-<» 






r^ 


K O r^ CM TT n 




E 

3 

z 






ro 






in »-' h." (N (d" in -v' in in o t-' to" o ^" 




f*-" CD CM r^ ^ T-" ^ 










s 


O) oi ^ oO O CM 


_c 












infOf^o^mcni^cointDa3(orj 




O CD r>4 • • • • 










CM CM ^ in CD ^ 






01 








(Or^(OcorN'«T(NO)tDOOOCO 




M T- 










■*. 


»- »- r^ to 












a 


fO r*- CO o) oi h-' (N CO r-' ro cn 
































00 


coco(n<D<0(Ncor-ino)TTcot^»- 

'-^»-h-l^rOr)(D(D(NCD<N(NCO 






T- (N ' -V ' ' ' ■ 




(D 


CO in 




(» 


in ^ o in h- CD 






'c 








o 




o CD in r- 




(N 


• oo 




to 


»- O t- tn h- CM 






E 




fT 




en 


(OcOTOr-inr^incnh-tNOiniT 




a 


CM • n 












CD -V Ol CD o <n 












K 


(D T CO (D cn' r- Tj' (SI r-' r^' in in' tn 
















ti> 




(/) 










00 


fNOintDr-'voini-ojcoinh- 
















n 


«- CO o> in en 






< 








^ 


r^inin(N'vmr--TrTr<N'-co 
















c* 


fN fN i!- in 


1 

"to 
o 












to 


^ 






























































r- 


cncocnininf-covcNr^-tiDOO) 




^ 


in in ■ CN ' • • ■ 




to • 


O CM 




r- ■ 


r- »- o> CM CM in 


QJ 




(/) 






t- 


cooo>^»-co*-<o<Dinco(0(Oin 




a 


to <D -v 




CM 


•<» CO 




to 


*- CM CM r^ en (» 


^ 




c 






h- 


(Ointotocoin^-ojincNcoco-Tco 




Ol 


O) rsi (N 




<n 


• • 




o 


T- 0> CJ) »- CD O) 




E 


"o 


3 


*" 




h- 


(N o tn <D co' <n' (n' (o" cm" (n" to" co" in oo 




in 


*" r* r 




* 








r*-" CD V cd' cd" cd" 




3 
z 




lit 






OD 


COO<D<n(3)CO(Oi-Of~-»-f^T- 
















C4 


• ^ ^ (jt r^ Z- 






4) 






rt 


(NT-o(Dinoo(Din<o 
















«n 














w 


(N" CO ^' <- ^' ^' 






















JD 


E 
o 




X 






n 












O 












C 

o 

5 








ooooooo8§§i 


o 


c 




og 


§§ 


1 


3 
JZ 


1 




o 

o o ° 




3 
Q. 


o 






o o p p p 5 p p o g g o 
°tnoinooo>no<Nin'^ £ 


s 


g g g g g g g 


in o 


8 8 


§ 


H 




o p p p p o o P Q o o '^. (11 
-inoinoooinocNin*- " 




E 




^ o 




u. 


3 


•-* go' o in o" o o 


^ s 


in 


3 






o 


TJ 




§ S 




O'-CNtNCO^inh-T-WW**/* o 


£ 


a 


O *- fN CN CO ^ in 


r^ *- 


W ^ 


t^ o 




o. 




o»-CNCNco^inr-T-v»v»*/» o 




o 


S 






Q <U-aT3T)-DT3T3T3T3 C C C ° 
O'0CI£:CCCCCC333Q 

iS^oc^o "^ ^ ^oc?oS°o 

■o P o in o" in o o o in o o o ° 
i-inT-T-rMrMco^inr-^-cNin'- 

Dt/kMMMMV>t/>MVtUOt/tl/>U^ 


-t; 


E 




M M 






£ 


E 
o 
o 




(UTJTJTJTJTSTJTJT) C C C " 




ffl 


3 




i 3 

. Q. 




i 


o 

o 


V» w .- w .^ ^ ^ 


£ £ 




% 


o 










^ E 

3 (J 

a: 






5-occcccc 

^-C333333 


"O T) 


C C 


E 
1 


8 

in 




Q. 








1 


X 


i g 


3 3 

88 


3 Q 

8§ 


X 

5 


T3CCCCC:CCC3330 
C33333333qq(-jO 

*^- o in" o" in' o" o o in o o o *-* 


















■^ CD o 1/^- o in* o o 


o" in 




-o 












S 




1 


Cior-^INCMCO^ 


in r- 


»- CM 


in -- 




§^ 


in^--rMCNco^inh-«-fMin»- 














DMVltAtitMMM 


«<> tA 


ti4 t/t 


tA tA 


















►- 






t- 












►- 






1 



E 6 



If 
? S 



m O 

z 



Basic Tables 



85 



0) 

E 
o 
u 

c 

M 
M 
O 

O 

•a 
fl> 

♦i» 
w 

< 



0) 

N 

(io 

>. 

oT 

E 
o 
u 

c 

M 
(A 

s 

o 

■o 

0) 

M 

3 



0) 
O) 
(0 

c 
u 

a> 
Q. 
ra 
(/) 
re 

X 

ra 



0) 

E 
o 
o 

c 

re 

*^ 
o 



X 

re 



0) u 

c s 

o I 

o S 

C E 

O E 



^ E 

£ I 

3 ■" 

^« m 

0) £ 

D£ E 

I -^ 

I (A 

CM « 

• Qi 

CO ra 

(1) s 

re = 



E 



lo in 

to o> 

r^_ ■.- 

ai en N 



_. .fOCOtDtOincOtDtD 

(na>(DcococDfOcno)(N 



, . _" rV in 

<- in O (O r^ 

O OJ CD T- 



^ (O in f- ^ (O 
<D ■^ r^ (D 



(D <o ^ in OJ 



in r^ r~- ■^ 

in in o) ■^ 

r-' r-" T-' CO 

- trt a> 



tn CO in to 

CO 1- (O CO 

O) (N CD CO 

to t-" r-' ■^' 

in CM to in 



»- -v OJ O OJ T (N 



locoaD^-to'^'in^r-fNOTCDco 
r-cj)<Df-in(0(Otoincj)inCNn 

(Nt-(DCOincntOcOCOI^(Na3(D 

r-" (N h-' r-' -^ Tj in o 

OO^CQTTtN' ^ 



incoCBh-r^NincOf- 
oco'f-OJinoinoin 



(O CD 


in 

s 


to 


g 




s 


(D 


i 


h* 


CJ> 


CN 


s 


1^ 


CO 




in 



CD T- to 

r^ CD r* 

r^ T- CN 

co" in' ^" 

to CN T- 

O CN <- 

^' ^" T-" 



o 


3 

in 


i 


o> 


O 


CN 


g 


to 




■^ 


CO 

to 


g 

CD 


to 


in 
to 


in 

CN 


g 

CD 


to 

CN 


CN 


CN 
CO 


CD 


to 

CM 


CO 


'- 





a> CD -t (D V 

«>" r-" cm" cd' V 

00 CD CO CO r^ 

r- CO O) in 



COeOCNinCNCNtDO 

r-tOT-Mh-cD'^in 

CNinO^T-CNtDCD 



^- f^ to CO -^ r- to 



CD CO (N 



;: S 



CO CN CD (O 

in o in ® 



CO o ^ CD r^ o 



tn^i-^toooo 

CMCOtOinO><DOO 

<otN<-r^^ino«- 



CO OO CD CN 



(O^r^cor^oi-fD'H- 
oi^T-ocomininin 
coi^oincDr^^-T*- 

<D *-" CD* TT tD* OO' CO' eo" CN 

«- in CD in ^ CD ^ 

o O 1^ CD ^ CO 



oinincocDcocoinr^f^tocDco 
incN^CDcoinT-int^tNoco^ 

mOr-O-TincOCDOCOtDCDCO 



« 1- 'V CN to I-- O 



^ CN O CD 



in r^ tD 




0> CN lO *- CO 

R g fc 8 § 

C' 2" S C^' fc 

CO <N »- 



to CO 
h- CO 

<n CO 



m in CO o h- <N 
in Q (N 00 Q in 
^ CO CO o> o o 



T- fM CD CN r- 
CO h- CO CO ^■ 

p^ K ■^ in to 



eo to in *- 

S S 5 S 

N ai CO" CN 

ff> tn 00 <^ 



rt(NS;c^«-rNinS;(*coNio« 
^" *"' ff? Ki 2 i8 '^" *"" ° *^' "^ ^ ^ 





»- 1- CN CO 

N 5 r- ^ 



in lq Q CO T- p 
T- to 3 ® K ?5 



vcNCNh-inT-Qt-t-i-corMco 
(Ng>»-Qg655intOincotoo) 
mcDf-coaco-t-r-Tr-ooin 

8 to ^' r-' gi in V ^" to' eo" eo' in" 
mh-tooj^h-^^-cocN 



OT-co(Neg»-t-*-o 

CNC3)OtOlStOCO*-(N 

'(fCD^O'-ineoT-co 



SCO CO (N 
in in Q 

to CN to W 



n CO h- O) ^ in 

in" CN* n" ^* CN T-* 



S 8 

CO T O 



CN r- 1- 



o rt 



lOCnco^incoinrjtNtNriegTr 

COOCDf^COCOONcotDCO^Q 



s 



^ tD CO in 



§ 



CD CM 

o T- in CN in" CM 
to CN in in "T CN 



O) CD (N K <D to 5 
^ CD CO to O CD e* 

f~- in ^- CO fo CO CO 



CN ?? (N 

in in CO 



^ CO CN 
■V r- O 

CDOoOcD^r-CD^-uj^n 
CN (D r-' cd" co" co' to" CO* »-' r^' l" 

T-i-T-'^J-'^TCOintOfM 



tO<DtDCDP-^in<DCO»- 
r^CDtNCOtOCOCNOtOO) 

tocon^cocNinrsiom 
r-' ^* to' o* r^" o" ^" to" n 



^CNCOCNtNCN-^CDinin 

(Mino'fl-^toi-r^^o 
voinr^cooi-totoTj- 

O co' (N* in to' CN CD 
0> 1^ CO O) (N O O 

^ to in o ^ to to 

h-" CN* CO* oO" CD* cd' to CN CO in 



h* to CO to ^ TO 



incocooto^r^incoi- 



cNrtSSSScoincNoSco 

So* T-* CO* CM* CO* 
B T to o h- 



f^ -^r in 



O 1- CD 1- T- 

CN o r^ CD CN 

O) CD CO o> in 

o" o r^' o" 



COOCOOOCNOi-^ 
^i-CNrM-^TTt^ — 



o 
in 


g 

CM 


in 


CN 


8 

CO 


B 

O 


CO 


g 


g 


r^ *- in 

S Si s 


§ 


jr 


§ 


in 


s 


a 


s 


s 


(D 

in 

CO 


S 8 S 

O ■.- CO 


rj 




r- 


CO 


in 


o 

CD 


o 


CO 

CO 


P 


^ -q- CO 
O CM 1- 



lo^i-tgf-r^pcotoinsc&co 

Si-T^COt^CNCNCOin©Oc(S 
(Q — — — -■" - -■- .- — .- 



00 to o 
O 1^ CO 



CN OJ to CO CO ■^ 



CO CN in 

o* CN 5' r^ 

to r* CO 1- 

CN CM CN CN 



in r- 00 CO CO CO 



tN h- in o to 

to' co" N-" in" cm" 

CM CD CD O to 

T- CO h* CO 1- 

O h-* O" CN* to' 

CO r- to to in 



tptO'^CNOtOh'r^ 
ntocotocMintoK 
cni-inoocNcocN 



^r-tDtDcocotDCJ)T-aoin 
cofOincoo'^intoajtDco 
r-cor-cococN-^tNOir^O)^ 
to" to^ r-" co" ai <3>" f^" cm" co" T-" to" 



:: S 

to to CO 



■^Oh-'^rMini-tDT-tD 

CDco(Dino*-cOh-*-in 

COtDCDCOi-CDCOCDtOtO 

cd" r-' o" ^r" o* to' rvf r-" i-^" co" 
T-inr-i^r^- — "■" 



Si-h*tDin'^CNCNi-coi-coin 
■^COTfTjCDT-fM^-CNcOintD 

^totDCNco'^co-^cor^co'Tin 



to V co" to" o' to" co' 



1- to CO in 
CO to ■^ ^ 
to" t^" to" in co" 



o t~^ o 



to h- r^ r~- to 



in V o 



O CO CO to to CM 



ooooooooo 

OOOOOOOOOrV 

OOOOOOOOq-Q 

in o* in" o* o' o' in o CN 



k-UUcDtuiuiuiuaiTjb 

a)T)T3T3T3"OT)T3T3 C ._ 
T3CtICCCCCC30 
CDD333333qq 
^OOOOOQOOQO 

_ooooooooorS(-i 
0)000000000 



2 -S 5 



oinoinoooinoo 
~- " -^ ^ in 1-^ »- CM 

V> V> M tA «A 



a -s s 



























































o 




































n 


















P^ 








tA 


W 


y* 


w» 


V* 


t» 


(rt 


w 


0) 


o 


a> 


<l> 


<i> 


a) 


(1) 


fl) 


a) 


(11 


t- 


Tl 


Tl 


T> 


T> 


■n 


■n 


XI 


Tl 


c- 
























3 


3 


3 


3 


3 


3 


J 


3 






■> 


a 


CI 


(1 


f ■> 


f 1 


c> 


O 


( > 


t > 


■■> 


a 


( 1 


( 1 


O 


' ) 


r 1 


( 1 


( > 




3 


o 


o 


o 


o 


o 


O 


O 






















o 








(M 




•^ 




r-^ 






*A 


w 


V* 


tA 


V* 


V> 


(/> 


W» 


</» 


tA 



OOOOOOOOO 

ooooooooo n" 

OOOOOOOOq-Q 

° in o* in* o* o' o* in* o CM 

OT-tNCNCO^inP^i-«)9 



<l)-aT3'0'OTJT3TlT3 C i_ 



oooooooo 



i3 -6 o 



oooooooooo 

ooooooooo r^ 



Oinoinoooinoo 
CNCN(o^inr^t-cN 



Vi V* V* 



86 



Individual Returns 1992 



0) 

E 
o 
u 

c 

M 
M 
O 

■o 

< 



0) 
N 

CO 

>. 

oT 

E 
o 
u 

c 

M 
M 

O 
h. 

O 

■o 

0) 

I/) 

_3 
< 



0) 
O) 

re 

♦J 
c 

0) 

u 

Q. 

re 

M 

re 

X 

re 

H 
0) 

E 
o 
u 

C f 

— JJ 

TO TJ 

o I 



X 
.A 



O 

u 

c 

re 



M 




C 




u. 




3 








a> 




(T 


•D 


1 


0) 


ev* 


3 


fO 


C 






0) 


C" 


A 


o 


re 


U 


H 


1 







£ 




O tfl 


CO 


o 


CO 




o 


CO 


(N 


f^ 


■^ 


in 






o ■ 


O) 


00 




CO 


in 


CO 


o 


to 




CM in 


CO 


fN 


to 




IN 




<D 


CN 


(O 


<D Oi 








^- o> 


O) 




in 




CO 




to 


fN 


fN 


to 








in 




O 


^ 


■V 


■*r 


O) 


•^ 


^ 


a> o) 


CD 


f^ 




5 


m 


s 


CJ) 


S 


<N 


to in 








ff> in 


^ 


CO 






CO 




O 


r- 


fN 


in 






tN 






CO 


o 




«> 


in 


■*» 




a» in 


fN 


fN 


CO 


o 


r- 


CN 


in 


■V 


in y- 






o 

c 


OO 


rt" *- 


f^" 


o 


in 


CO 


CO' 


O 


O 


(N 


co" 




in 


CO 




P 




■rt 


o 






CO 


in' 


fN 


< 


r •- 




I^ 


in 


f~^" 






r-" 


P? 


^ 


f^ r^ 








CJ <o 


<o 


in 


"J 




r- 


<D 


1^ 


in 


CD 


to 


in 


s 
















CO 


^ 


r^ 


<» CO 


CD 


CO 


to 


fN 


S 




^ 


CO CO 


O -fl^ 








<n 














r- 


in 


■V 


r- 


f^ 
















o> 


•V 


in 


eo 












a> 


<T 


CO 


CN ^ 






^ 




Ol" 










co 


o> 


■*' 


(N 


to' 


in 




o 














o 


fN 


in 




m* 










<N 


cO' 














o 




w 
















CO 








n 














CO 


































c 


"D i u 

S i 1 




u> r^ 




(N 


CO 




1^ 




(N 


CN 


CO 


^ 


CO 




r^ 




fN 




to 




■fl- 






in 


Q> f^ 


V 


■^ 


CO 


O 


CJ> 








^ 


fN O 




s 




f*. (D 


(D 


(N 


in 


o> 


h- 


CN 


CO 




^ 




CD 




r^ 


S 


CD 


5 






^ 






^ 


<» CD 


S 


in 


CO 


h- 


h- 








v> 


3 ? 




o. 




<o in 


cn 


•w 


*» 


o 


(D 


CN 


T 


o 


r^ 


CM 






CD 






o> 


CO 


fN 


c» 




n 


o 


CO in 


r^ 


■^ 


h* 


fN 




CD 


CD 


in 




if) 


FT 


«>' fN 


CO 


•^" 


o 


CO" 


CO" 


CD" 


■v" 


o 


co' 


co' 


co" 


w' 




n" 




to" 


o 


o" 


co" 


CO 


co" 




CO cn" 


n 


r-" 


'W 


fN' 


<J> 


o> 


o 


o" 


o 


CO *- 






=j - T=> 




U> (/) 


O) 




■« 


o 


f^ 


(N 


CO 


r- 




o 




« 




CN 




r* 


CO 


to 


o> 


h- 




CO 


o m 


Oi 


to 


CD 




^ 


^ 


CO 


CD 


CN 


CN h- 




1 


-Q- fcft U) 




«M CN 


■^ 


CO 


CO 


cn 




<D 


OJ 




o 


T 


in 


(n 












O) 






CO 




<0 (N 


•v 


fN 


Ol 


? 




o 




^ 


CO 


m o 




< S £ 




ai 










in" 


<D 


in" 


lO" 


O) 




iri 


«" 












CTi' 


in 


in" 


CJ) 


tt' 


1*.* 










co" 


CO 


■v" 


o" 


<n" 






c 
















CM 


to 


CO 


^ 


a> 


■V 




h- 














fN 


O) 


CO 














CN 


CD 












3 


O) 




in 
















fN 








M 














CN 


































c 




w ■^ 


O) 


■<I 


o 


in 


(N 




•» 


O 


cn 


CD 


o 


U> 


a> 


tN 


to 


in 


in 


O 


in 




CD 


O) 


CN -V 


o 


CJ) 


CO 


■^ 




in 




OJ 


CO 


CO CD 






^ 




T- ro 


(D 


CO 


CO 


a> 






in 


tn 








o 


CO 


■V 




in 


o 


CO 


fO 


tN 


r^ 


o> 


« CO 


CO 


CO 


CO 






s 




^ 


^ 


s s 










00 CD 


CD 


in 


CO 


CO 


O 


fN 


to 


in 


cn 


5 


O) 


V 


fN 


fN 








O 


■V 


in 


CJ) 


CD 


CN to 


to 


r- 


CN 


fN 


O 




in 


o 






'o 


<o 


r-' o 


-^ 


o 


o> 


a> 


O) 


n 


0> 


to 




O)" 




cn" 










cn" 


V 


o 


CD 


to" 


ai 




- o 


V 


CN 


in" 


O 


s 


to" 




co" 




1- fN 










M CO 


CO 


CO 




CO 


r- 


O 


CO 


CO 


r^ 


^ 




s 












o 


r* 


fN 


CO 




I) CD 


to fN 






o 


fN 


CO 


CO 








V 




T. 










co 


o 


f^ 


O) 




CO 














CN 


to 




CO 




'T 










00 


o> 


CO 








1 

c 

'c 

o 
o 




£ 

z 




<ji 












fN 




to" 








« 














<o" 








m 
























§ 




^ 




<o 


1^ 


in 




■^ 


O) 


h- 


CJ) 


fN 


fN 


o 


f* 








CO 


in 


CD 


O) 


in 


CO 




cn i- 


«T 






CO 






fN 


f3> 


CJ) 








<i (N 




in 


in 


in 


O) 


1^ 


CO 


in 




O 


CO 


cn 








o> 


a> 


in 


o 


CO 


fN 


CO 




- CN 


o 




£ 


CN 


rj 




<N 


(^ 


^ 


s s 






<n (O 


CM 


CO 


CO 


f^ 


h- 


cO 


o 


^ 


O) 


CO 


CD 


to 










CO 


o 


O) 


fN 


CO 


■<» 


p CO 






in 


■*, 


o> 




(N 


CO 


in 


0) 




o 

c 


i/i 


«)' »-' 


<o 


r- 


in 




CO" 




CO 


CO 


h." 


co" 


co" 


CN 












CO 


CD 


CO 


fO" 


to" 


' 


r ^ 


r^' 


CN 


oj" 




CO 




IT 




in' 


oo" co" 


£ 

8 






in <o 




in 


CO 


(D 


CO 




r^ 




n 


c:> 


CO 












O) 


CO 


■^ 


to 




fN 


to CO 




in 


in 


CO 


1^ 


CO 


fN 


CO 


CO 


CD CO 






u> 




(N 


^ 


1^ 


O) 




f^ 




cn 


O 




f^ 










fN 




to 


f^ 


o 




r- 




CN 






in 


^ 


CD 










1 




•<' 






(O 


co' 


in 


a> 


^ 


CO 


co' 






cn 










to' 


to 


in" 


to" 






oi 






to" 


CO 


in 












c 






u 
















»- 


*" 








CO 












*- 


»- 
































in 




1- 














































































C 

a 


-o 1 ^ 




1 '" 


<o 


r- 


CM 


o> 


cn 




<D 


CD 




cn 


in 


CD • 








in 


o 


n 




CO 


■^ 


■^ 


CO »- 


to 


to 


in 


o 


CD 


o 


r^ 


CN 


CD 


ro a> 






u 


in 


CO 


CD 


CJ) 


(N 


O 


tN 


T 


r^ 


O) 


•^ 


CO 


TT 












CD 




■V 




CO 


tN in 


o 


fN 


CD 


CJ) 


(^ 


CO 


CO 


CO 


CJ) 


o> t- 


f 


o o ^ 
^ c * 




CO O) 


o 


^ 


h- 


CO 


o 


to 


CM 


CO 


'T 




in 


(M 








£ 


s 


in 




CO 


in 


CO 


V_ O) 




CO 


CO 


^ 


CO 


r~ 




OJ 


CD 


-» O) 


(N 


^ 




CO' 


ci 




Oi 


CO* 


ai 


O) 


CN 


O) 


in" 


co' 


O 








to" 


cm' 


co' 


r^" 


co" 


co" 


in 




■ to" 


to" 


o* 


■^" 


r^' 




CN 


in 


in" 


cd' 




o 




3 b T3 






CO 


CO 




o> 


CO 


■w 


■^ 


to 


CO 


tN 


V 


a 








CO 


o 


to 


o> 


(N 




^ 




• in 


in 


o> 


h- 


o 






CJ) 


CD 


o 






0} 
T3 


"° S S 








■^ 




r^ 


to 


CO 


in 


CN 


fN 


a> 


CO 
















CO 


CN 




r- in 




CO 


in 


in 


eo 


5 


in 


S. 


K 




** g _a) 










CN 


CO 


C7) 


tN 


CO 


in 


CD 


in" 


O) 




3 










o" 




cn' 


co" 


O) 




OJ* 




OJ 


o 


^" 


co" 


fN 


in 








iS 

§ 

Q- 


c 




tn 






CO 


r^ 


m 


O) 


CO 


■>T 


to 














to 


CN 


CO 


CO 






h- 






CO 


r-~ 


tx 












J 


5) 




lO 
























CO 












































o 


























































































































































ra 




c 












































































i 




5 




r- 


CO 


to 


CD 


O) 


C7) 


o 


CO 


O) 


O) 


CN 


CO 


^ 


o 








O) 


to 


^ 


tN 


CD 


in 


^ 


at CO 


in 


to 


CN 


to 


^ 


^ 


in 


in 


o 


h- in 




£ 




« 


(N 


T 


CO 


o 


in 


tj> 


to 


(N 


"V 


O 


O) 


<o 


CN 








CO 


O) 


fN 


CO 




^ 






fN 


to 


in 


CN 


^ 


fN 


CO 




s 


o 


CN a> 








^ 


to 


<o 


n 


a> 


0> 


r- 


CO 


C7) 


tN 


CO 


o 


CD 


CD 








TT 


CD 


o 


n 




OJ 


CJ> 


W (O 


i^. 


to 


^ 


O} 


in 


(J) 


CO 




o -v 


s; 




o 


fO 


r- 


o/ 


CN 




o 


r^" 


1^ 


cn" 


cn" 


CO 


■^" 


■^ 


Oj' 


to" 








cm" 


T 


to' 


m' 




OO" 




n CN 




to' 


co" 


■^ 




OO" 


r^' 


s 


O)' 


in 


£ 








1 


^ 


(N 






in 


CD 


CO 


CO 


CD 


tN 


CO 




eo 










in 


o 


V 


o 


r~ 






■V 


tN 


O) 


CO 


fN 




r- 


CN 






o 




o 




(N 






s. 


in 


O) 


CD 


o 


■V 


■V 
















to 


r^ 


to 


"W 






OD CN 






«> 


CO 




to 










o 




J3 

E 




w 










CO' 




CN 


co" 


cn" 








K 












fN 


fN 








t^ 








CO* 














c 


















































































3 












































































1 




z 














































































ro 




















































































(£ 


O) 




TT 


in 


in 


in 


r- 


r- 


to 


■^ 


O) 


in 


cn »- 


■ r*. 


CO 


o 


CJ) 


in 


to 


CD 


r~- 


1^ 


r^ 


m in 


in 


CO 


CO 


h* 




fN 


CJ) 




^ 


in fN 






E 
o 




a 


(O 


o> 


r~ 


o 


h- 


CO 


"C^ 


n 


■^ 


CN 


r^ 


CD 


(D • 




CO 


o 




O) 


O 


in 


r^ 


t^ 


CO 


(M O 


CJ) 


in 


cn 


in 




CO 


to 


o 


CO 


g § 








•^ 


Oi 


CO 


o> 


o 


■^ 


in 


«3. 


CO 


CO 


<D 


^ 


o 


O 




in 




o 


o> 


in 


CO 


CD 


c» 


to 


CN CJ) 


eo 






O) 




^ 


^ 


o 


CO 






(N 


OQ 


co" 


o" 


r- 


CJ) 


o 


cn 




CO 




r^" 


to" 


CD 


h-" 




co" 


V 




in 


fN 


oi 


o" 


in" 


to" 


CO f>." 


ih 


CN 


a> 


to 


tN 


CO 


in 


h-" 


to" 


co' oo" 








Ol 


n 


CO 


h- 


(N 


CO 


o 




a> 




o 


CO 


fN 


o 




^ 


a> 


T 


CO 


"^ 


in 


CO 


h- 


o 


^ CO 


to 


to 


1-^ 






■^ 




CJ) 


tN 


CO i^ 










^ 




T 


(D 


n 


in 


o 










-"T 












t^ 


^ 


tN 


CO 


o 


(O 




CN 


^ 


■^r 


o 


5 


to 




pi 
















CM 






'J 


in" 


n" 


h- 


■tt 


CN 


cn" 








rt 






fN 


■v" 














prf 




V 


t" 




















o 




w 


























V 














































c 
•1) 






U) 


C7) 




CO 


CO 






Oi 


in 


O) 


r^ 


o 




1 r 


CO 


fN 


a> 




to 


O) 


CO 


CD 


CN 


CO 


CO in 




o 


Oi 


o 


CD 




CJ) 


o 


^«. 


o( to 









CN 


(O 




in 


tN 




CN 


o 


to 




CO 


rsj 


to 


1^ 


O 


a> 


CN 


o> 


r- 


TT 


o 


in 




^ 


CO 






fN 


CO 


^ 


^ 


CO 


CO 


to 


o> V 




Q. 


iS 8 ■= 




tn 


tn 


CO 


■V 










(O 


CO 


CO 


o 


fN 






to 


t^ 


h- 


CO 




■•J 






■^ 


A CO 




S 


to 




to 


CJ> 


CO 




CD 


CN *- 




O 


S s « 




Ol 


cd' 


CD 


CO 


(N 


CO 


(N 








tN 


■^" 


■^" 


v" 




in" 


r- 


CO 


o" 


CJ) 


Tl' 


o 


r^" 


^' 


cm" co" 


co" 


in 


CN 


co" 




o' 


CN 




CN 










Ol 


(D 


O) 


CO 


cn 


CO 


CO 








■^ 




CO 


CN 






CD 


in 


O) 


o 


fN 


•w 


^ 


r^ 


w) in 




in 


in 


r- 




^ 






CD 


to Ol 






-o S K 




a 


■V 


h- 


CO 


00 


CO 


in 


CN 


(N 




in 


o 


■<T 


O 




CD 




1^ 


CO 


in 


CO 


fN 


CO 




» -v 


S 


^ 


^ 


■v 




CJ) 


in 




(N 


■V CN 




4) 

C 


< S £ 




<ji 




in 


f^ 


•e 


^ 






? 


O 


tN 


in 




r-"" 






CO 


in 




r-" 


in" 


fN 


V 






in" 


V 


co" 


o" 


1^" 


fN 


co" 


cn" 
















in 


in 


in 


CO 


CD 


■<r 








<n 






fN 


in 


to 


tN 


CO 








n 




in 


in 


















a> 




h- 


























^ 
















































5 




a 


s 


1^ 


'T 


(N 


s 




■^ 






in 


f^ 


a> 


-- (N 


• CO 




r* 


h- 


o 


to 


CJ) 


CO 


t^ 


o 


CD ■<? 


o 


CO 


r- 


O) 


fN 






CO 


CD 


fN *- 






o 




to 


(M 


C7> 


(N 


CD 


CD 


o 


<o 


to 




^ 


CD -^ 






fN 


in 


CO 


n 


o 


fN 


CD 


CN 


cn 1^ 


CO 


■V 


CD 


■V 


to 


CO 






in 


Ol r- 










M 


r- 


(O 




CO 


CO 


CN 






to 




r^ 


CO 


CO • 






fN 






CD 


CN 


r* 


tn 


^ 


r* o 


CO 


CO 


o 


r^ 


<". 


in 




5 


^. 


^ to 






o 


O 


f^ 


(N 


(O 


CO 


■V 




CO 


co" 




in 


o 


o 


CM 


C» 






a 


co" 






in" 


to" 


in 


fN 


co" o' 


fN 


to" 


co" 


^" 


r»-' 


cd' 


r-.' 


o" 


CM 


to 










CN 


r^ 


(N 








in 


in 




CO 


in 


•V 




C4 




CO 




CO 


in 


■^ 


■V 


CO 




CN r- 


o 


OO 




h* 




r- 




^ 










S 




t^ 


(N 


r- 


^ 


in 


^ 


OJ 


CD 




■^ 








•» 






fN 


o 


r^ 


CO 


CO 








<D CN 






fN 


■^ 


CN 


co 














E 
z 




^ 






^" 


CO 


fsi 


cn" 


■v" 


CO 


cn" 








C<4 








fN 


co" 


CN 


CN 








cn 




^" 


CO 






















tN 












































































0) 

i 


















































































9 




C 






o 


o 


^ 


^ 


^ 


^ 


^ 


g 


§ 




: 




o 


^ 


^ 


^ 


^ 


^ 


^ 


g 


§ 




: 






^ 


o 


o 


o 


o 


o 


o 


g 


§ 






T3 




3 




o 

8 


8 


s 


s 


o 


o 


o 


o 


o 


8 




; 




§ 8 


g 


g 


g 


g 


g 


g 


g 


8 


1 




g 


g 


o 
o 


o 
o 


8 


8 


8 


8 


8 


8 






B 




2 




in 


p 


in 


o 


o" 


o 


in' 


o 


fN 








° in 


o 


in" 


o" 


o 


o 


in 


o 


fN 




1* 






in" 


o" 


in 


o" 


O 


o" 


in' 






w 






o" 




(N 


CN 


CO 


•«■ 


in 


h- 




M 


2 ?s 




o ■.- 


(N 


fN 


CO 


■^s- 


in 


f^ 




tA 


t> 




o 




fN 


CN 


CO 


^ 


S 






lA ID 






3 




5 






</» 


W» 


v» 


vt 


M 


M 


M 


w» 




s r 


^ 




r- tA 


vt 


«» 


M 


tA 


«<» 


M 


(A 




1 


n 






(A 


*A 


*A 


<A 


<A 


<A 


JA 


*A 


il 










o 


V¥ 


V 


V 


V 


s 


£ 


5 


t 


5 


V 


i ^ 


Q 


w 4) 


0) 


V 


V 


v 


o 


o 


£ 


TJ 




_ 


V* 


V 


V 


£ 


O 


V 


V 


V 


V 










§ 


0) 


"O 


T3 


"2 


^ 


^ 


T3 


T3 


TJ 


C 


i; 






CD TJ 


■o 


T> 


■D 


TJ 


T) 


T3 


T3 


c 


*" 




V 


■o 


TJ 


TJ 


TJ 


T) 


TJ 


TJ 


■o 


C w 






o 

V 
CO 






T3 


c: 


C 


c 


c 


c 




C 


c 


3 


o 






TJ C 


c 


C 


C 




C 


C 


C 


3 


o 






•o 


c 


C 


C 


C 


C 


C 


C 


c 


3 O 








1 


in 


C 
3 


3 


3 


3 


3 

o 
o 
o 


3 


3 
O 

g 


3 

o 

8 


3 


O "~> 




in 


C 3 
3 O 


3 


3 


3 
O 

8 


3 

o 

8 


o 

8 


3 3 


1 


o 

o 




in" 

«A 


c 

3 


3 


3 


3 


3 3 


3 

8 

O 


3 

o 

8 


3 

o 

8 


8 1 










c 
3 


o 


in 


P 


in" 


o 


o 


O 


in" 


o 


5 


5 ? 


° O 


in" 


o 


in 


o" 


O 


O 


in 


1 


■o 


o 


o" 


in" 


o" 


in 


8 


o" 


S 


in" 










in 






(N 


CN 


CO 


n 


in 


r- 




fN 


o c 


in T- 




(N 


CN 


CO 


■V 


in 


r^ 




fN 


C 


in' 






CN 


CN 


^ 


r- 












t- 


V* 


*»♦ 


V* 


y* 


iA 


M 


M 


M 


M 


tA 


W» 


H 


-J 


w vt 


v> 


M 


(A 


w 


M 


(A 


(A 


(A 


*A 


»- 


D 


V* 


M 


4A 


V» 


V* 


M 


(A 


M 


V* 


M V» 



Basic Tables 



87 



a> 

E 
o 
u 



M 
(A 

o 

w 

■a 
I V 

' M 

< 



0) 
N 

(!) 

>< 

oT 

E 
o 
o 

c 

M 
M 
O 

w 

o 

•a 

0) 

*j 

M 

p 

< 



0) 
O) 

ra 

^* 
c 
« 

a> 

Q. 

ra 

tn 
n 

K 

n 

I- 

a> 

E 
o 
u 

e 

o 

H 
>< 

(0 

h- 
0) 

E 
o 
u 

c 

« 
o 



M 






C 






^ 






3 




n 








0) 






o: 


■o 


F 


! 


0) 




r>4 


3 


{£ 


CO 


C 




0) 


c 


?* 


n 


o 


3 


(0 


o 




1- 


1 


< 



7 I ■" 

1 il 



d 



<nOrMCDOOCO<NO(N<OtN^<N 



o o in CO o 
(O o> o o en 



P3 in ^ CO T- M 





s 


K 


s 




s 



0> CO T- (D CO 
0> (D O tN 3 



r-0(N'0-coo)co(oco 
a>oo)inininh-(Dto 
cnooininr^tocomT 
N in ■»» aS T-' r^' ' o> i' 



o CO CO in 

■*T o T- n 

*- o a> « 

' CN (O (N 

• (o tn 



00 


g 


s 

CM 


(N 


s 




CO 

in 


s 




CN 

5 


S 




s 


in 
n 


CN 


in 
in 


<n 


s 


in 


(O 


r. 


CN 


in 


(N 


en 


tn 

s 



o (n n en en r^ 

^ Q) (D eo <D 03 

in oj (N en (o ■^ 

in eo" o)" in (D «r 



enoentomcnmeN'T 
^-(DcocDcn'vcDeNco 

O_(DrM0cn(N'<T0'«T 

00 tN in »-' ej) eo to eo in 
*D{Ninenr*eN» tn*- 



a>menenr^(ninin 
eor^ooineDco(Nt- 
ot^oeno>TT^o 



o co co r* en 
CO o CD in o 



00 in CO eN ■^ eN 



CM *- *- CJ) o 



f^ t- o o eN h- 
o tn o r^ CO o> 



<- <o o 



«-inenoN-eNjeMeoo>co<D 
^r^coineo-^tNOCN* to 
^f~^oeno)(N*-T-(n • 

to in co" (N -v T-' * T-" • 



rt en 



CM (O a> O) o) 

(O CTi (D h- en 

00^^ O CO (N • 

o* en CO T 



CO (N r^ eo 

o f^ 1^ "^ O) 



en cj) T- 
o en 



cj) O) O) in 1- in 

i' en' r~' (^ en' m' 

(N <D en CN CO o 

^ en tN to (N ^ 

<D oi oo' f^ og' 



(O ■'f O) <N _. 
O (N CO O 1^ 



CO ^ en o> 



en T- 
o> in (O 



CO eo in 

r*" (N ^' eo' 

CO fN <N <N 

^ 0> eo O) 

r-' <N o" en 

^ ■^ en 



eo in ■^ o ^ ^- en 

■V -v r^ en 1- CD r^ 

o CN (O in in ^ (N 

eo" CN o> ai O) en gi 

• ^ CO T (N en CN 

• *- ■* I^ O) c^ 

eo" oi V V en 



o^of^neocnio 



in CO . 

3 T- CO in 
(N »- 



R 5 S 



s 


R? 


§ 


g 




is 


s 


CM 


s s s 


s 


1 



Si s 



K en in CN »- (N 

CO • S5 ® iC <" 

• <0 *-" 5 Q 

r- p in 



o in rt 5 S en 

Peo" CN T-' h-" 5' 

o> ^ T- eo (O 

N <D r- in CN 

s" §■ a «■ ?■ 



S 2 - r 



f iS 



CO fo h- <o in 

* t: (C o in 

O) o O V CN 

^ t: t ^ o>" 

O) CO <0 (N f^ 

r^ O *- h- n 



r r- 



=" 5 I S 



5 S ;: 



8 S S § 



1^1 
K if' f 



i? S § 



5§ 



i ^ ^ ^ 

i K £ S 



rt K 



^ r 






h» CO CO (O o 



5 « S S 8 •"■ 



(O CN [^ 

0) cn V 



5 R 8 



S"5 



i 


8 


1 ' 


■ s S 


5; 


CO 


§ 


i 


en 

0) 

en 


8 
















s 






























* 








i>J 













s 


g 


fe 


g 


en 


in 


CN 


^ 



8 S 



0(0^ 



cm" f< 



?" r*" ? 











1 : 

1 : 

« ^ S 







ooooooooo 



So Q O O 
o 5 o o 



o o o o 



inoinoooinocN 



tA V* V* V* 



l« « •- 



■0"DT)'OT3T3T3-0 C 



oooooooo 



"Jooooooooooo 
- 0) o o o o o o o o o o Q- 
*3^i-'. oinomoooinoo 
oci/)^T-cNCNcn^tn(^»-oj 



O i; m 
I- D (rt 



OOOOOOOOO 

888SSS88gg 

° in o" in" o o o" in o (N 



•D'D"aT3-a"DT3T> 



ooooooooo 
ooooooooo 



; O 
o o 



OOOOOOOOO 



8 8 8 



o o o o 
o o o o 



in o in o o o in 



in r^ 1- w u 



oinoinoooinoo 
^^CNCNco-^inr^^-cN 



3 -o 



ccccccc:c=)0 

33333333pQ 

OQOOOOOOOO 
OOOQOOOOOO 
OOOOOOOO QQ- 

o" in o" in" o" o" o" m" o o 



88 



Individual Returns 1992 



« 

E 
o 
u 



w 
w 

s 

(9 

"a 

a 

w 

3 



N 
M 

>« 

» 

E 
o 
u 

-c 

10 
(A 

o 
x> 



< 

o 
« 

D) 
CO 

c 
» 
u 

w 
0) 
Q. 
(0 
(0 

a 

X 
(0 



o 
u 

c 

75 
o 



X 



o 
u 

c 

w 
o 



w 






c 




If 


1- 






3 




J3 


^•^ 




W 


ay 






o: 


■a 


F 


1 


a> 




Ol 


3 


V 


CO 


C 




0) 


C 


•i> 


£ 


o 


3 
O) 


re 


o 


-= 


H 




<, 



I s 



in in <o in O) « (o 
^ CO »- ^ -- ^ r-- 
o ^ <D r^ ^ o • 



<o r>i ca 

r- h* (O 

O) O) fN 

CO r^ r-' 



s « *- - 



(O ■ (N <N eo 
h* <D r>- CO 

• <0 0> (N 



g a ^ ^ » 



itT cn *- h- 
in o (D ^ 



CO « 


& 


in 


a 


s 


' <N 


(N 




s 


fNJ 



« ^ ■♦- 

^ in 
«>■ •- 



■V r^ m •♦- •♦- 



^ CM 
40 CO 



m^-'Ttnocococoincoeoo 



CD in (D f- ■*- 



h- *- ■♦- 



(N (N 

o> O 
CO ID 




8 

(O 


CO 




CA 




^ 


s 


8 



(N 3 h* 
O O CO 

(o CO in 



rt in •- 

f- »- m 
V • en 



fNi (N 5 O) »- 

•^ *- rt o> to 

o (N r* (N in 

(tT co' (N <d O) 

CO o> (o in 

• «- »- fO 



m in T- 
S •" rt 



OJ (N (N o> ■»- ■«- 



?i s 



rt '^ 



in CO T- in 
CO en o rt 
r^ mo 



•g (N CN 
CO (O 



<o '■♦-■♦- 



r^totocor^o-^i- 
incorMi^inf-coin 

^ • (O'-'f-OCOO) 

^' t-" CN ■«t" o N-" ai 

• CO CN n tN CJ) CD 



■♦- m CD rt o> o> rM 
f^ o CO o rt r- 



2 s ^-^ 



CD ^ CD O 



0)C3)CD(NO»-OCOO)CDO)0 

cocN'^eococo^rMrNOinr^ 
coT-cor^^-cNi-ocD^-incN 
*- ' o h-' rt * CO <^ eo in 1-" Ol* 
• cdt-' c3>in»-mcDin 

• ^ • 1- rt CM V 



^^i ^ ■r- -- <n fO 
CO CO CD in o r^ 
r^ CD OJ (D *- " 



in a* CM •- vn 



*- in <N <o CO o 

(O (N f~* <0 «- CN 

O 0> 0> <0 CN CN 

CD »-" <o !»-.' r«»." oa 

C3> • »- CN »- O 

T- • CN • CD 



rtrjcD'^oor^O't 
v^'-cnocDf-o 



<D o 'I 
o tN rt 

CN O) rt 



*- ■ ■»- -t- eo 



in *- i- ■^ 1- CO 



en (D in m CO (O 

in (D en -^ rt "^ 

• 1- -v in ■*! CO 

r-' r-' T- r-' 0> 



N CN 4- ••- 



CD (N 



O Q O Q Q 

8 5 Q O O 
O O O Q- 



inoinoooinoiN 
■i-fNCMcn^inr-T-w» J) 



a)T)T)T3TJT5T3TJ'0 



88888888 1 

in o" in o o o tn o CN 
«-rN(Nco^ior-»-^ 



JS -S p 



o m o in o' o o in 
^-i-CNCMcn'^ini^ 



8 8 

r- (N 



— 4) 5 o 
fl -o P o 
O c t/1 ^ 



8 8 8 8 8 8 

o o o o o o 

o' in" q" o o in 

CNj CM rt ^ in r- 



8 8 



VtnomoooinocN 
o»-(NfN(0'^inr^'-w» • 



©■0-DT3-0TJ-0T)'a 



8 8 8 8 8 8 8 



o o o o 
o" in o" in" o 
*- 1- CN CN en 



^ in 



r 


3 










lA 


C 




C 






D 








n 












Q 




F 






(« 




































E 






























^- 








5 




£ 


S 


^ 










F 


S 


o 


3 


r 




















lA 






o 




Si 














^ 




2 


■o 








TJ 


■o 




T) 


(B 






?> 






>. 






E 




TI 


r: 






UJ 




1^ 




TI 


n 


m 


fl 








UJ 


LI 


() 




♦- 


z 



Basic Tables 



89 



a at 



s - 
J3 £ 



CO (N t- 



s s 



h- (D r* CO 



SO T- 
iQ in 



O 1- »- O <D O 
C«* • (O TT CO CD 



? 8 



CO in ^ 1- 



Z. !2 

O TJ 



CO 


CN 




^ 


in 


S 


CO 
<D 


^ 



CN CN (D l/> 

r-- CM m O) 

(O (D (O CO 

in T-" (D ^" 

CM (D m ^- 



0) 

E 
o 
u 

c 

w 

(0 

s 

O 

■o 
a> 

to 

3 
f 



N 
(0 

>< 

J2 

c 

E 
>. 
ra 
a, 

X 

re 

H 
■o 
c 
re 



O 

K 

re 

I- 



s s 



2 R 



8 « 



R a g 

en CN to 



CD O O CO (O 



1^ f»- t^ 



^ ? 8 



CN (3) CO CO m 

CD CO 1- N o> 
O O CO CO U) 



CO in ■■- 



CN CN (O CO tn »- 



S S R 8 



i s 

z 



S S2 


i s a 


V (N 


r- n 1- 
<o 



R S R 

CN O) ^ 

r ^" S" 8 






s s 



»- 1- 1- to r- 



*- in t^ in 



s s 



in (N ^ in 



S 8 S S 5 

1- CN in (D »- 

«■ S S 8 8 

T CD in (O o) 



3 S 



5 R 



;^ ? j^ 

C3) (D CO 


i 


g 


O) CO 


i 


8 R 

in r^ 


S iS s 

in (N CO 


5 




St 8 

^ CD 


^ 


§ i 



11 

z 



g 


CO 


1 


r- 

s 


in 

CO 


CN 


CO 


CD 


§ 


f; 


CN 
CD 


in 




8 


CD 


r- 
^ 


S 


S 


CN 


CD 


§ 


8 


CD 


f: 



CO 
CN 


(O 
CO' 
CO 


2 


o 


CO 
<D 

o 


i" 


O CD <0 
O CD CD 
■^ CO C3> 


s 


In 


1^ cn CN 

8 8 8 



CO 00 "<r ■*? o) 
0> © r~ ^ CN 



8 8 

CM CO 

8 S 

O CO 

g 



SCO O) CD 

CO T- CD 

O CO -T CO 

r-' O) o r-" 



CO 


CO 

s 


s 


S 


g 


CO 


CO 


s 


CN 

s 


CM 

5i 


in 
pi 


s 


CO 


s 


S 

r^ 


CO 


s 

o 




o 
o 


o 


CD 


en 


CD 


CD 


CN 
o> 


CO 

in 


IC 


CO 

in 


in 

CN 





¥, 


? 


CM 


r^ 

s 


CO 


in 

CJ) 

in 




CN 

s 


CO 
CO 


(O 
CO 


CD 
CO 


cn 
o 
in 


o 


s 




5 


2 
S 


o 


in 

CO 

o 


2 




CO 


1 


§ 


CO 


(^ 


^ 


CO 


O) 


CD 


§ 


S 


s 


g 


S 


s 



s »; 



tN 

o> 


QO 
CD 


in 


CN 
CO 
CN 


CO 


m 

CO 


R 


CD 
CO 


o 


CO 

in 

CO 




§ 


O 

o 


o 

s 


(D 


CO 


s 


in 


3 


CO 


CO 

8 


in 

f: 


CD 

s 


CO 

s 


■9 


^ 


•T 


CO 


CO 


a> 


<?> 


(^ 


CM 


CO 


y- 


CO 


CN 







h- T CN O 



CO r^ »^ ■^ <D 



o 


CO 

in 


8 S 


S 


s 


CN 


o> 

s 


CD 


0> CO 

R 8 


CO 


« 


CN 



CO h- CO O) 



CJ) r^ CN CO 



S* a 



A 


F 


re 


nj 






_i 








X 


t 


re 




1- 


o 


■ • 


p 


V) 




c: 


UJ 


k. 




3 


T) 


*^ 


0) 


0) 


5 



in 

CO 


in 


<D 

o 


h- 


O CO 

»- in 

to r- 


O 
O) 


CD 
CD 


CO 
CO 


S 


m 


5 

CO 


o 

CN 
O 


CO 


o 

CN 


O 

o> 


ro o 


CN 

to 


CO 

8 


CD 
CJ> 


1 


o 

£ 


§ 


in 


■^ 


CO 


1- 


O) h- 


CVJ 


Oi 


T- 


CO 


CN 





r* 't CN o 



PI f^ h- TT CO 



T~ ^ -V to 



o 


s 


s s 


s 


CO 
CO 


CN 


§ 


in 
o 


CO 


<D 


s 


c:> 

s 


^ 


gs 


to 


§ 


R 


i 


i 


i 


1^ 

g 





CO r* to <3) 



O) t^ CN CD »- 



I lA 

«? s 

CO « 

S I 

re ; 



8 8 

O O 

■a 8 



8 8 8 8 8 

o o o o o 

fi S i S R 



c o w 



T3 O O O 



1- in *- ^ 



Z tA tA V» 



TJ -D "O T3 XI 



go O O O 

O O O O 

o o o o o 

o in o* o" o" 

tN CM CO ^ in 




B Si 



8 8 

o o 



„ O 1- «rt 



8 8 8 8 8 

o o o o o 

CN S ^ S r^ 

3j 3) ^ V o 

T3 -O T> T) T) 



8 8 8 8 8 8 



0) -a TJ T3 



Q O O O 






o in o o o 



in o o o 



8 3 



90 



Individual Returns 1992 



to © CO IT) 

<0 -^ CO (N 

f- -^ »- Q 

n to 0> « 

(N" CD T-' 



s 


§ 


ass 

(O h- ^ 


r* to *- T- fN 

s s i s 2 


5 


S 


C 8 « 


(N m to a> o> 

8 5 8 K § 


(O 


03 


(O cn CO 


T- r~ (N ^ h~ 



\r> 'D tn r4 "9 



CO 

8 


si 


n 
& 


S 


S 


(O to 


5 


s 




(N 


(D 


*- 



Sin <N CN (N 

Q <N CD OJ 

f^ O (D f^ 'f 

■* fN O t-' »n 

£ § R 8 « 

to CO CO CO to 

»- »- 1- -V -^ CO 



to ^ O <N 



S 5 8 t: § 



in CD in (N ■^ 





^ 


(N O 

8 8 


r> 1^ r^ 5 tp 

fi S ?; 3 8 


o 
to 


CD 


§ 


8 


CJ) 


83 

CO 


s 


§ § 


to <o O) *- to 
tF in CO <t> <D 

CN ^ N C3) f^ 


s 


00 




T 


fe 


to 


r- 


CO CJ) 


t» r^ CM to *- 


<o 


(N 









r^ ^ CN O 

g 8 8 8 


«8Sgs 


o 

CO 


s 


i 


o 




S ^ S § 

to 1^ to to 


^ ^ R i § 


§ 


g 




■V 


(D 



<o K eo O) o» r* (N 



■o 

0) 



c 
o 

CJ 

I 

0) 

E 
o 
u 

c 

n 

s 

o 

■o 

0) 

«1« 
(A 

3 

< 



0) 
N 

>. 

jQ 



C 
0) 

E 
> 
ra 

0. 



■o 
c 

CO f 

a. n 

o I 



ra 



ra 



E = 

CO s 

a I 



S P 



3 r- 


s 


CO 


CJ) 


O 
O 

to 


<D 

in 


CO 


CN 

s 


g 

CD 


8 


5 





in o (N ^ 



8 :^ S C 



CO CD in O) CO 

§ P ic: 8 a 

<D eo' to" CO cO »- r~ T- ^ r~ 



*~ n- ^ ^ CO 



ui to m f>j ^ 



CO 


s 


CO 

a> 


§ 


§ 


s 


CO 

in 


i 


CN 


s 


8 


§ 


CO 


CD 


8 

CD 


§ 


£ 


5 


CN 


8 


ft 


CO 


S 


in 




CN 


CO 


^ 


to 


CO 


CO 


to 


S 


s 


CD 


s 



a> oo' 

8 Rl 



r^ CO o t3) 



in -V CD oo CD 



^ CD CD -W O 



8 £ 


R £ 


■f- CN 

tJ) ■^ 




8 


5 S o 
t^ (J> o> 








in 


CO 


8 3 i 


CO at 


O) r~ 


(N CO 


»- 


to 


fN 



in -V CD CO CD 



s 


& 

CO 


CM n 


n 


o> 


in 


CO 


Ol 


CJ) r- 


CN 


CO 


*- 



■V CO O) ^ o 

SO) 00 O tN 

1^ t3) tJ. *- 

5 Q 5 § to 



S S •9 



3 R 



CD CO in o 



O) 'O 

to' ■•- a> ci in 

1- ^ CM 






CN to £ 5 

to" CO' in 



•- T- ■<» 



lO <o 
in t^_ 
O) c3> in to 



E « 



5 tN^JNtN pSrt^5 W 

*-' o in to o r-' to' CO CN 1-' *-" 



r- r- o *- CO CO 

O) to (N b to CO 

^ CN r^ CM o> »- 

in CD' b *-' ctT to" 



*o ^ 'cocN'" f^O)co(op ininotp^- en j 

i2? ?i?RiSS§8?!£3SKS& 

^' co" o" CD" r- Q b in" to" ta ^ cm" q" (P* 

r» »-i-»-tDvtDinO<otoom 



of to' 5' 

»- CN to 



TT 01 CN to h- 

O h- 5 i7) O 

CO" to" V fV q" 

m o to CO o 






© IQ U3 CD lO ^ h- 

R c 3 s e as 

O/ r- N." to" K ^' Ql tp' g 



»- *- •- CN (N 



f' r" 



6 Pi S5 
^ t S 



® Q O .- T- 0» 

^ $^ S 3 S :; 
S S s '^ "■ 5" 



S 2 R 



? IS 



t S F: S 8 2 ' 

eo h- ^ in <» o 

§ ^" a i^ 8 8 

•- V V tN © O 



» CO CN TT 

I ic le 8 

f>i' (n" m 



ss « $ 



r^ m r- h- CN n 

8 S 8 § s a 

O) d" h- £f 



»- ^ ^ o* 



S 3 S » 

if?" p" «" § 



gS2 



a *- in (N o 

n S O) R ^ 



to ^ ft oo 5 N 



R a 



!8' If' I? § a ? 5 s I a g 2' R Rf 8 



8 «g 

CO CD b 



S" R 



r 



coin tow«»t-^ K 



to C5 iQ'r^Q tDTTOJCNUJ ^otNQ 
^ in to win in-i-r-iOTto scpNS 

m CO CO cocN '-'-ineoin r-oo)0 



to V IT) to 



in -v CD in to 



Kto in »- in 

iQ to in »n 

CM to as o a> 

in" to" to" in" co" 



« E 



o o 

8 8 8 

° m p 

O T- N 



o o o o 



8 8 

8 S 



8 8 

8 



s 

3 



" C 3 3 

41 ^ O Q 

? 8 8 8 

= ° o ^ 

t- in *- r- 



M W V* v» vt 

4> 4) 4) <U A) 

■??■??■? 

3 3 3 3 3 
° tS ?? § S 



8 8 

CM in 



§o Qoboo 888 
^ 8 §8 §8 8 °88 



4) TJ T) TJ 



0) T3 TJ -a 



" S g P" S « 8 3 s fe I 



(3 Z V» M Vt 



Basic Tables 



91 



■g 

3 
C 

O 

o 



o 
u 

lA 

a 

o 

"8 



■o 

< 



0) 

N 

<n 

id" 

c 
o 



n 
a. 



T3 re 

"S i 

o f 

."* is 



■s ^ 

.2 § 

-J E 



!2 ^ 

E ° 

3 ^ 

% s 

I 0) 



* Q. 

(ft i; 



S E 



§ E 



I 3 



S i 



I ? 

z 



I I 

z 



a 




S 


co 


en 


CO 


o> 




r- 








(O 


r- 


fO 


o 





§! S S 



■.- (O (N h- 



8 ?! 



S 8 



§ R 


in 
to 


s 
S 


a a 


s 


S 



o CD (D CO r- rt CO 
■^ oj r^ f~* o h- o 
(N 00 in r^" o" co" *- 



S 8 



«- CN 



I/) (O IT) (O 0> 

T- ■»- Q (N CO 

CO O) CO f~- T- 

(N S ^ r^ CO 

(N CO ^ CO "C 



Oi tD a> 


fO 


CD 


CO 


§ 


(O 


(8^5 


a 


a 


CO 


« 


(D ^ P 


« 


s 




s 


g 












(N (N CO 


CN 


CO 


■r- 







a 



0> ■^ O O CO 



CN CO S 04 S S 
■V CD O) (N CO 



f; ? 



CO (N 00 
(N (N co" 



s s 



1— OOCO lOQCOOO) 

(Dt^i05 0)r^u3CJu2 

(Dma)OT oor-inO'^ 

CO co' (D CD irT to gj ^r oT 

•^■<-0>N- h-COOCOh- 



aj^-^O) W O «CNO(D ON^IOQ bi <S ^ Oi o> Q 

r^cocor- 00 r^ cocdooco r^cNcoo® Tj-oicotoh- lo 



O) h- CN IQ S 5 
h* 1- CO (0 O (» ~ , . 
IT) in ^- (O r^ CO *- 



CD <D CN in 

t R S R 



(cS in ry ¥> '- 

1- ^ O ^ CO 

CO (o' in in TT 



TT ^ GO Tj- 



r^ CO S OT S CO 8 



*- CO 



s - 



(N ?i Jo 



S 5 2 R 

^ CO fN 1- 



CD 


in 

s 


O) 
CO 


to 


§ 


s 


1- 


^ 


^ 


^ 



a s 



:: 8 



O CO ■«T ■»J 

8 8 S S 



SaSR 5S1SS 



in O) ^ CN 



5 8 



*!i- r*. CO r- a)_ 

5 S S 

CN CN ^ 



r^ tN in to 
tn CO (N 

CN 1- 



S ? 5 S 8 



R ? 5 S 8 



g 8 !o 5! S 

(o r* in CO CO 



S 8 S 9 S 

CO r^ in CD 



8 


S 


§ 


§ i 


i 


s 


S 


in 


S 


s 


o 


in 


CN 

5 


CN 


CO 
CO 


s 


s s 

'T in 


3 

in 


s 


CD 
(N 


in 
cn" 


o 

CO 


CO 


in 
in 
co" 




fN 
CN 



s s 



■w in CO CO oi 



(O ■^ in 'T CN 



o CO r^ CO in r^ 

Scn CQ CO oi w 

in ■^ tD_ CN co_ 

CO S T- CN rN S 

(O in ^ CN T- cn 

CN to' »- m' 



CO 


00 
5 


CO O) 
CO « 


8 


■^ 

R 


<D T- 03 

s s a 


a !5 8 

CD in ■^ 


CN 


CN 


s 


i 


CO 

s 


R 


in 
5 




1 


in 
in 


to, CO 


m 


1 


S 8 S 

CO ■^ CN 
»- ^" (N 


8 R § 

to CO CN 


s 


CD 


1 


CN 


§ 


S 

in 


CN 

in 

CD 


Oi 



^ in CO CO (N 

8 S ¥; S S 

r- cm" in in co' 

CO 1- CO CO T- 

O O CO TT (N 

T-' T-' T-' T-' CN 



CO P^ c5 ■^ CD DO 
CD CD 1- CO (N m 

s w i s ^' a 



0> CO O h- CN 

CN V ci oi t" 



§ 


to 


i 


OD 


8 


in 
5 


§ 


ft 

CO 


i 




8 


CO 


O 


g 


in 


s 


s 


g 


8 


K 


CN 
CD 


CO 


CN 


■^ 




CN 


■*T 


CO 


a> 


CO 



r~ CO CD 

8" S" S" 



8f^ffiQO> S^SC^*'^ COCO 
CO ocnr-co cn^cn^-co CNin 



r* CO CO h- 1- in 

— — ^ CN CO 

CO in 

CD" CN CD" co' co' 



S 8 



t^ r- CO CO t^ ■^ 

:? a S ffi fc s 

■^" to" oi CN CD" co" 



O CD CD O d O CD 



8 8 8 

S P" S 



8 8 8 
« 8" S 



8 8 
8" 



888- ■ 
a s o o 

I 8 8 8 ^ 

o CM in T- S 

»- W tfJ *» Q 



T3 T3 T3 "O "O 



E 

e 
1 



8 8 8 



8 8 
a «" 8 



S 8 



(Atf»Mtf>V» tAMM 



8 ° 

§ 



8 w 



^ ^ ci tb d o o 

8 8 8 8 8 8 8 

in p" in" q' q" CD in 

1- (n cn CO ^ in r^ 



- - § 

8 8 8 § 
§ 8 8 8 



8 8 8 



(A (A tf> M 



TJ TJ T3 T) TJ 

C C C C C 

3 3 3 3 3 

O O Q O O 

8 8 8 8 8 

N <Q 8 § R 

Vt Vi tA V* V* 



8 

O 
_ O" 

9 R 



vt V* fA y* V* 



92 



Individual Returns 1992 



II 



i 








S 




g 


o 

CO 


i 


5 


C7) 


§ 


a 


■^ 

5 




CO 


CM 


(N 


g 


8 

o> 






s 


8 

O 


3 


CO 




'- 


<N 


(N 


(N 


IT) 


^ 


*- 


(O 


CO 


O) 


o> 


•^ 



T- <N 





in 

?, 


in 

5 




S 


o 




s 


s 


CO 


in 


i 


i 


3 


in 

CO 


S 


$> 


a 


OO 

ft 


fM 


§ 




CO 


(N 

5 


(N 


o 


5 


i 






r- 


<N 


M 


(N 


in 


n 


^ 


OO 


CO 


o> 


O) 


f 



O (D (N 

O) in CO 

(N in (D 

o r) tn 



*- (D o -v <o 
O) t- CO O O) 



r^ o ^ »- •- 
»- CO ^ •- r^ 



S 2 



f~^ r- in r* 

*» (O o c*i 

h-' to' K CJ> 

in ■.- ^ (S 

*- (D o (N 



S 


s 


s 


to 


£ 

■w 


3 


in 
5 




§ 


CO 


CO 


s 


s 


r- 


CO 

s 


O) 
(O 

o> 


s 


s 



•a 

0) 

3 
_C 
'-P 

C 

o 
u 

I 
I 

0) 

E 

o 
u 

M 

s 

o 

I 
i/i 

3 

'5' 

< 



N 

c 

0) 



re 
a. 



s ^ 

TO ■D 



O 7 



W -5. 



0) ^ 

a: I 

^1 

■ 91 

CO i> 

* i 

<0 = 



1- ^ 5 O) 

<o CO rt o 

CM O CM (N 

p p 1^' (n' 



T-" in o in 



CO <0 (O V OO 

gr- t- f^ r^ 

tO O) i^ o> 

(N CO' Cn" to" ^" 

in etS in h* in 

o in »- (D »- 

' cd' in' in' 



S ?! 



^00(000 



T- T-fMV'VCO "fl'VCO*- 



(O O) o 

CO o> 

(D Q <D' 

•- (O f^ 

in o> CD 

fO" 



»- in ^ 



CO CO 



<- ^ (N 



S 8 

5 « 8 R e e Qi' 

r- ^ O) <D o in <N 

m tn' in' ^' ai 

^ ^ CO ^ ^ 



o CO m 
S (^ CO 



I I 



CM r- 
S £ 



C7) (N CO in 



CO (o r«- ro (D o r* 

r- CO ^ (O <0 O 't 



rg 



p »- p p 



^ c6 Q (6 ^ ^ 
p in in 1- r* m 
f». !-■ eo' T-' CO' CN 



t-^coeo o* en o r^ r- 

CO p) O) in p' ^" © CO o) 

^^O)'- ?Fo)in^<- 

(N CO" CD CO" OO' CO r- (©■ r- 



r». CO CO O) 1^ 
t- T- fN ^ m 
1^ in b »- 



<N 5 S 
(N to' (N* 



(N P CD CD 

to 5 cy '- 

*~. "- p. ^. 

o> CO CO in 

CO a> m CO 

*-* CN ^' Q 

(N CN m in 



(N K CO ^ ^ 
to O) ^ CO CO 



^ 



SO) T- 

CN n (N 



Q 8 « 

S - S f=" B i" ^ ? ^ ^ 

rf ai to 1-' Ci r-' Q h." 

•- <N N m in o) 



f*- CN in CO o 
CO S 3 r»- K 



§■ 



11 

z 



^ CD r- O) 

P 1- (D OJ 

in CO fN CO 

r-" fO' CO' 1-" 

O) N 1- P 

p n p P 



*- S r^ S S « 

(N P P 0> ^ CO 

s a a s" s s 



c» r- CN CO 



in ^ in p 

(N CO in r^ 

^ CO *- fN 

CO' gt" h-.' p" 

m as CO © 

(0_ P CO p 

(N to' r^' ai 



P S CN S N 

§ § £' i i 

p r- (N* co" *- 



^ V (D V 



3 « S 9 g 


5 


1^ 5 S § 8 

p r- h- «- 


a 




CO fN 


s 



■V p 



















CN CO 



in o fN p p 



■t *t> -t a> 

O' <d' t" r-" 



s I 



K S n ? S 

^ ♦- CO eo o 





p 


S 


CO 


in 


8 


m 


m 



in p ^ m 



in (D »- in 



OP p p p o o 
in' o' in" p" p o in" 



8 8 



fN CO ^ in r^ .- 



8 *? 



t -^ P Q o 



< 



c o o o 

= O P iTi 
^ \n y- r- 



■O T) TJ "O -O 



P O O O O 
P P O O O 

P P o o o 



a> TJ T3 TJ 



0) J3 
o o 

t - 



§P o o 

P P o 
POO 

in p in o o o" 

»- fN fN CO ^ m 

*A *^ t^ «A kA iA 

S 4> 



? a 



POOP'-', 
o O P P P 



o in o o o 



Z V* V* ^ iA ^ 



CN CM CO -v in f^ 



8 8 



tA M M tM «A «A £ 



§? 



o ^ in ;:; 



■a T3 TJ T> X) 
C C C C C 
3 3 3 3 3 



o m' p in' o' o" o" 



K^ w I \,J \,J \^J 

fN fN CO ^ in 



O CN yi *- S 

1- V> tA M O 

*A w. - ^ p 

w «) OJ «) '^ 

T) C C C O 

C 3 3 3 Q 

^ t~, r^ r^ <5 



in 8 8 8 P 

1^ »- fN in T- 



Basic Tables 



93 



s 


a3 
CO 


O 

8 


CO 
CO 


O 


O 


O 


CO 



<D n ^ ^ 

Sl^ T- CO 

in tN « 

tt" in «3 h-' 

CO in r- O) 

o -^ in CD 

(N co" co' 1- 



■o 

V 

3 
C 

o 

o 

I 

0) 

E 

o 
u 

c 

I/) 

s 

o 

I 

M 

3 

< 



0) 
N 



C 

u 

E 

>< 

Q. 

K 

(8 

I- _ 

c 1 

"8 I 
o I 

.03 TO 






in in (D 

CN O) 1- 
(D ^ ■^ 



OTOJi-CC OJin(NtD<D 

(D(N(N^ cocoinr-*a> 

r-l^*-" f^fO»— COO) 

* ' ' ' CO O)" -v" (O" 



»- o O) (O (N in 



f*- CO CO CO O) 
' co" co" ^ (O 



O C» CO ^ 
CO CO cO 0> 

in m h^ ^ 



OCO«ICOin i-OCDCN 

r^cD-vtNin ino)(oco 



(O •- CO r». 1^ 



8 S 



(D^rain •^copocd 



5 s 



SO) (N CN CD 
^ CO O O) 

CO o) in o) ^ 



1^ o in in o r^ 



p a 



s s 






co^in cooino^ cm^-oo^ •- 

■^foi- NcNcocNCD inm^mo) <n 

fO(D(D to^^eo^ inOh-»-OJ « 

(N o f--" rsi' (D* co" o' in f--" ^' co' t-' t- cp" 



r^ -q- (D CO 



i £ 

z 



1- (N ^ 5 S S) 8 

o o 1^ <o in CO w 

?:" 8 ° " -■ S" 



in 5 CO 
o> fN ^ 



CO CD 



« 5 CD CD in »- o 
^ (o ^ rt h- h- h- 



3 3 !3 

in CD <D 



in 
in 


fN 


o 


in 


s 


O) 


CO 

in 

CN 


CO 


1- 


T 


«- 


o 


CO 


CO 


a 


h- 



t-T-r^(N ^I^^CDtD 



in tN CO in in 



CO N 



O CO CO O) r^ 



CO (N (N (N 



i s 



in CO CJ> r^ 
O CO r^ *- 

CO CM 



cDCN^O OLor-0)r~- 

cocoi-in *-ocO'-i- 

CO CN CM <D O) CO (Jl en CO 

* co' co" co' in CO o) I*-" o) 

" t- CO o CD r^ 1- 

<N CO CN 



^ 




m 








-1 


t 


X 


in 
0) 


« 


h- 


F 


, , 


ro 


w 




c 


o 






3 


0) 


+* 




0) 




a: 


!{; 












fc 


< 






1 


0) 


« 


•u 






ro 


ift 


0) 








n 


0) 



CO 0)T-COOTCO ^f^O)CNQ) 
O) COh-nOCO T-r-CN^CO 
co" CN" to in" r-' co" CD" CD" ' ' 



o r^ en o CO 



CO O r*- CO 
in CO en o in 



s 

■T 


1 

CO 


1 


s 


2 


S 


ft 


s 


s 


T 



8 « S 

CO CN -^ 

^ r^j" oo in 

«- *- in 



r^ »- C3) CN h* 



<N -^ CO T h- 



en o in ^ 



T- CO O O CN 

CO o 00 (N in 
r- in in o) r^ 



o 

CD 
CO 


O) 
CD 


CJ) 


s 


o 


CO 


CD 
CO 


en 

CO 


CD 


s 


CO 


8 

CO 


CO 

CO 


i 


CO 


en 


CO 


CO 
CO 


s 


s 


CO 


s 


■^ 


s 


CN 


in 

CO 


S 


CN 

in 


CN 

in 


CO 

o> 


in 

CO 


CN 
CO 


CN 


CO 


en 


CN 



o o o o o 

o o o o o 

o o o o o 

in" o" o" o" in" 

CN CO -^ in r- 



o o o o 



8 S S 



o o o o o 

o o o o o 

o o o o o 

in o" o" o" iri 

CN CO -^ in r- 



o o o o 



8 S S " £ 

T- */> t/» t/» o 



t; o w 



TJ T3 T) T3 TJ 



O O O O O 



0) TJ TI TJ 



t^ O trt 



^f?S88 8888S8 



o o o o 



T3 T3 T> T3 T) 



O O O O O 



0) T3 T3 -a 



888 88888 8 



o o o o 



O in o O O 



in o O O 



O in o O O 



in o o o 



c/> (/» (A (A 



94 



Individual Returns 1992 



•o 
o 

3 
,C 
'■^ 

c 
o 
o 

! 

0) 

E 
o 
u 

c 

M 
M 

s 

o 

■o 
a 

♦i* 

(A 

3 

< 



0) 
N 

c 

0) 

E 

> 

(0 
Q. 
X 

n 
I- _ 

It 1! 

£ ° 



■o 

0) 

o 

X 



s 


F 


~ 


ra 


^ 


iiT 


n 








-1 


fc 


IS 


V) 


H 


F 




m 


M 


r 



0) 






0) E 

z 



i S 






o r- -^ (N «» 



T- (N CO <n 



in o O) n ■v 








« 


a 


s 


§ 


i 


§ 8 


i 


CM 


? 

CM 


8 3 

in <o 


r) 

•n 
to 


lO 

5 


s 


in 

s 


i 


in 

?! 


r^ 

s 


1 s » 


in 


OO 


§^ 


in 


s; 


1 


■^ 

a 


(N 


ft 




in en 




s 




I-* en 


a 


"" 


in 


CO 


CO 




CO 


CM CO »- 

<R £ $ 


5 




OO -v 





O) 0> (M O <D 

p oj CO in O) 

IN 1^ r~- CN CO 

■r-' (o r--' CO CO" 

in 1- CM r- (O 

1- '^ O) CO r- 



co CO r>j ^ 1- 

O) (O O to (J) 

CO a> ^ f~- -^ 

in" CO' CD CO" CD" 

(N CO 0> O O) 

O) »- cO CO ^ 

»-" cm' V co" CO 



1- o (N (o o a> 

o CO CO (O »- m 

CO (O O) o ■•- o 

•v" CO' o" o in' T-" 

fN f^ r- in ^ 






r^ <D (D o t^ 
<0 T (N CO O 



O) r- h- in r^ 

in CO CD o> OJ 



1- •- *- fN «* CO CO 



















CN in 



in (D o> CO CO 

o in CO r^ o 

f^ 1- in o »- 

c-i (d o" o iri 

(N f^ r- in ' 



:: 3 



in (O in CN CO ■.- 



^ in ^ CO 

CO (N CJ> CO 

«- ^ CO in 

en' CO' 1-' 

CD ^ C3) 

^ CO CO 

CN CN CN 



^ ID O ■n O 

r-~ in ^" ■^' ^~ Pi 

r-- 1— r-- <o CO CO 

■^ ^ O en CO ^ 



r- CO f*- CD 

CJ) CN in (N 

o ^ o> to 

N •^' CO" in 

OO in CO CN 

in O) *- CO 

^' ^" (N (N 



O) (D CN CN 



CD »n CN r^ 



CO O CJ) CO ^ 
CN (N CO' CN ■q-" 



§ 


(O 


in 


tn 


CD 
CO 


CO 


in 


CO 


r^ 


in 
o 


s 


to 

CM 


in 

CO 

o 


o 


to 
u> 
u> 


CO 


<o 


8 


s 


5 


a s 


!5 


CO 

■9 


in 
£ 


in 


s 


§ 


S 


eO 


CD 
CO 


(N 


CO 
CO 
(N 


CO 
C7> 
(N 


s 


s 


CD 


in 


in 
in 

CO 


i 


3 


in 

CN 

o 




<D 


8 

lO 


(N 


(3> 


CO 


?^ 


<N 


CO r- 


S 

CO 


o 
in 


s 






CD 
O 


in 


O) 
in 



■^ (N ■•- (N 



i-inor-- coo)r^cocn 

CO' CN 



CO OJ r- CO 
CO ■^ CD r- 
T- CO in -fl- 



CO o ■^ r- <D 
'fl- CO in to CD 



Oi in 
_ in to" 
CO CO r^ ^ CN 



? IS 



in 




cn 


CI) 




cn 


cn 


o 


o 


cn 


I-* 


^ 


o> 


in 


O) 


« s 


H 


pi 


s 


» 




a 


» 


a 


a 


CO 


en 


CN 


in 


O 


CO 


1^ 


cn 


o 




CO 




ro 


in 


m 


en 


PJ 


r* 


(N 




m 




r* 




cn 




r^ 








CN 


■v 


^ 


■V 




»n 


CO 


tu 




p) 









;^ s 



s 


s 


CN 

8 


S 


s 




CD 
CO 


CN 
CN 


CO 

o 


CD 
CO 
CN 


cn 


8 


§ 


s 


■^ 


S 


s 




8 

<D 


in 

<D 
CO 


o 

tN 
IN 


cn 

CD 


CD 

CD 


CN 

in 

CO 



CN CO cn f^ 



1 


in 


r- 
5 


in 

5 


CO 
CO 


CN 
CO 

o 


i 


CO 




fN 


(N 


•V 



O f* (O ■^ CN 



CD n O ■^ 



ffi 


g 




■*!■ 
^ 


s 


S 


8 




s 


s 


S 


CD 


§ 


O 
CO 


f~^ 


1- 


■* 


tT 


T- 







(N 


CO 


s 


in 

8 


OO 


CD 


CO 
OO 


in 

CO 


i 


(N 


3 


§ 


CO 
0) 


O 




s 


to 
to 
(D 


(D 
CO 


(N 
O 

to 


o 


CD 
CN 

cn 


s 


CO 


in 


s 


to 



•- »- O CO 



CD in CO in CD »- 



s 


§ 


in 
5 


s 


to 


in 

ft 


CO 

Pi 


8 


CN 

cn 


CO 
CO 
C3 


in 

8 


in 


g 


s 


to 


o 

5 


8 


o 
to 


s 




cn 


to 

CM 
CO 


in 

CO 


CO 


CN 
CN 


CO 


CN 


in 


in 


CO 


CD 


in 


h- 


in 


CD 


»- 


*- 







CO CM o cn 



CO in ^ cn T~ -w- 

O) to CO CO 



r~ 1- r- CO »- 

<-* cn CN 

•- ■^ CD 

in *- in in cn 

in in cn co cn 



CD CO cn -^ CD 

in o o cn CN 



CO CO CO CN 



CM in r- to -v 



in ■v r- »- <D 
(D T- -^ (N r- 



o rs to CN in 
CO h- o r^ 



in CD - 

CO 1- CO CO CD 

in" (D co" 



2 8 



<o 


m b 


CO 


■V 


fM 


d 


(N 


(N 


in 


in 


CD 


in 


f^ 


S g 


O 


i 


o 




CO 


<D 

tN 

to 


to 


CO 

in 

CD 


in 
o 

CO 


o 


(N 


(N ■^ 


m 


^ 


O) 


CO 


CM 


in 


(D 


to 


r- 


to 



r^ o (N r- 

\D -^T r~ -V 

o h- o ^ 

r~-' »-' (o co' 

in CO i75 (D 

T- to in cn 

1-" »-' d co" 



CO o r^ cn o 

^ cn in to o) 

O ^ CO CO to 

tt" CD" O O' CN 

o cn (o CD a> 

1- TT CO ■^ CN 

f^' in" co' co' h." 



cn ■'I r* ^ m 

o> in in cn ^ 

■^ in CO (O o 

T- CO 00 ^ O) 

r^ r* in r- CO 

O CO CO 

(N r-' 



h-tnt^in cDcococo 



CO ■^ 

(N to m r* 
r-~ C4 o> 



.« . - in CD in 
m <n cn •«■ h- 

CO <o <N 



to CO (O CO o 

O) co' <o' -t" oi 
CD f^ m r^ to 



s 

8" 



CN in CD to' <£} in oo' to" r^' 







I o 

I S 

fc o 

c a 

= "> 

•> s § 

S ^ •K 

§ ^ s 

3 S 3 

f » s 

5 -D S 



S " 



8 § 


§ 


§ 8 § § 


8 




in 

CN 

w 

•- 


•- 


•- 


•- t 


s 



T- 4A V> M O 







"S "O T3 

S §^ 

» « O 

"o ■« i" 

3 • ? 

o E fc 

£ ^ -= 

<^ B 3 

5 o » 



S 



Basic Tables 



95 



Table 3.4-Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate at 
Which Tax Was Computed 



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



Tax rate classes 



Classified by the highest marginal rate at which tax was computed 



Number of 
returns 



Adjusted 
gross income 



Modified taxable income 



At marginal rate 



Tax generated 



At all rates 



At marginal rate 



Income tax after credits 



As a percentage of 



Adjusted 
gross income 



Modified 
taxable income 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



All returns 

All tax i^tes 

15 percent (Form 8814). 

1 5 percent 

28 percent 

28 percent (capital gains) 

31 percent 

Form 861 5 

Joint returns and returns 
of surviving spouses 

All tax rates 

15 percent (Form 8814) 

15 percent 

28 percent 

28 percent (capital gains) 

31 percent 

Form 8615 



Separate retuns of 
married persons 

All tax rates. 

15 percent (Form 8814) . 

15 percent 

28 percent 

28 percent (capital gains).. 

31 percent 

Form 8615 



Returns of heads 
of households 

All tax rates 

15 percent (Form 6814) 

15 percant 

28 percent 

28 percent (capital gains). 

31 percent 

Form 8615 

Returns of single persons 

All tax rates 

15 percent (Form 8814) 

15 percent 

28 percent 

28 percent (capital gains) 

31 percent 

Form 8615 



90,623,988 

15,343 

65.415,652 

21.338.580 

278.650 

3,368.224 

207.539 



41.577,964 

10,553 

26.710.641 

12.435.469 

174,227 

2,247,074 



2,130,347 

•1,389,918 

605,791 

3,414 

131,223 



9.345,655 

•4,782 

8,295,043 

969,105 

5,566 

71,158 



37,570,022 

■•29.020,057 

7,328,214 

95,443 

918,769 

207,539 



3,544,863,925 

21,339 

1 ,478,943.926 

1.248.012,000 

50.616,758 

766113,478 

1,176.423 



2,416,498,664 

-53 

888,424,248 

888,144,633 

36,741,827 

603,188,008 



65,791,849 

•21,776.442 

21,687,102 

894,152 

21,434,154 



243,325,227 

•29,537 

176,435,612 

51,080,567 

1,060,578 

14,718,933 



819,268,186 

■•392,299,482 

287,099,698 

11,920,200 

126,772.383 

1,176,423 



2,396,178,563 

13,605 

782,295.947 

918,527,517 

41,626.611 

652,659,361 

1,055,522 



1,653,210,099 

9,719 

468.305,556 

641.020,748 

30,115,452 

513,758,624 



46,849,800 

"11,744,316 

15,989,675 

721,081 

18,394,728 



130,909,152 

•3,882 

80,260,012 

37,367,288 

928,096 

12,349,874 



565.209.512 

■•221.986.068 
224,149,806 

9,861,981 
108,156,135 

1,055,522 



1,445,658,164 

13,605 

782,275.416 

277.415,519 

27,511,243 

357,536,216 

906,164 



969,565,904 

9,719 

468,287.262 

195,806,211 

19,535,695 

285,927,017 



28,563.988 

■•11.744,315 

5.146,011 

611,053 

11,062,209 



96,985,622 

•3,882 

80,258,134 

9.503,691 

705,224 

6,514,691 



350,543,051 

'•221,985,711 

66,959,606 

6,659,271 

54,032,299 

906,164 



481,858,592 

2.040 

117,313,349 

173,837.152 

10,550,448 

179,876.205 

279,399 



341,427,393 

1,459 

70,233.106 

121,601,963 

7,621,853 

141,969,012 



10,199.049 

••1.760,986 

3,067.134 

193,961 

5,176,969 



22,502,735 

•581 

12,035,067 

6,840,552 

239,093 

3,387,442 



107,729,415 

••33,284,190 

42,327.503 

2,495,542 

29,342,781 

279,399 



313,815,727 

2,040 

117,341,312 

77,676,345 

7,703,148 

110,836,227 

256,655 



219,177,657 

1,459 

70,243,089 

54,825,739 

5,469,995 

88,637,375 



6,802.911 

■•1,761,648 

1,440,883 

171.095 

3,429,285 



16.917.351 

581 

12,038,720 

2,661,033 

197,463 

2,019,554 



70,917,810 

••33,297,856 

18,748,690 

1,864,596 

16,750,013 

256,655 



474,851,568 

1.177 

113,348.678 

172,929,376 

10,464,223 

177,833,654 

274,460 



337,451 ,064 

897 

68.650.739 

120.810,179 

7,550,387 

140,438,862 



10.041.458 

••1.736,083 

3,059,445 

192,112 

5,053,819 



20.126.9B5 

•280 

9,785,321 

6,789,249 

234,030 

3,318,105 



107.232,061 

"33,176,537 

42,270,502 

2,487.694 

29,022,868 

274,460 



13.4 

5.5 
77 
13.9 
207 
232 
233 



14.0 

(Z) 

7.7 

13.6 

20.5 

23.3 

(Z) 



15.3 

(Z) 

80 

14.1 

215 

23.6 

(Z) 



8.3 

0.9 

5.5 

13.3 

22.1 

22 5 

(Z) 



13.1 

(Z) 
8.5 
14.7 
20 9 
229 
233 



19.8 

87 
145 
18 8 
25 1 
272 
260 



20.4 

92 
14.7 
188 
25.1 
27.3 

(Z) 



21.4 

(Z) 
14.8 
19.1 
26.6 
27.5 

(Z) 



19.4 
7.2 
12,2 
18.2 
25.2 
26.9 
(Z) 



19.0 

(Z) 
14.9 
18.9 
25.2 
26 8 
260 



Z Percentage not computed 

•• Data combined to prevent disclosure of information for specific taxpayers 

' Estimate should be used with caution due to the smalt number of sample returns on which it is based 

NOTE Detail may not add to total because of rounding 



96 



Individual Returns 1992 



Table 3.5--Returns with Modified Taxable Income: Tax Generated by Rate and Size of Adjusted Gross Income 



(All figures are estimates basec 


on samples- 


money amounts are 


n thousands of dollars} 


























Numtser of 

returns with 

modified 


Taxable 
income 


f^odified 
taxable 


Tax 
generated 


Tax generated at specific rate 




15 percent (from Form 8814) 


15 percent 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 




Tax 




taxable 




income 


at all rates 


of 


taxed 


generated 


of 


taxed 




generated 




income 








returns 


at rate 


at rate 


returns 


at rale 




at rate 




(1) 


(2) 


(3) 


(1) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


90.E23.988 


2,395.695.661 


2.396.178,563 


481,858.592 


141.678 


79,945 


11,988 


90,604,369 


1,536.560,958 


230.484.144 


Under $2 000 


1,468,310 


484.394 


486 597 


74.660 


3.390 


2,035 


305 


1.465.239 


462 631 




69,395 


$2,000 under $4,000 


1,452,574 


904.491 


906,719 


147.657 


•2,483 


•2,275 


•340 


1450.091 


781 390 




117.208 


$4,000 under $6,000 


1,716,164 


2.252.945 


2,266,835 


350.738 


•402 


•108 


•16 


1.715,761 


2,154,640 




323196 


$6,000 under $8,000 


3,489.970 


5.424.963 


5,440,997 


819.164 


•3,603 


•3,277 


•492 


3,486,367 


5,396,742 




809 511 


$8,000 under $10,000 


3634.780 


10942.753 


10943.445 


1642.539 


•1,242 


•621 


•93 


3,633.538 


10,925129 




1638 769 


$10,000 under $12,000 


3 784.737 


15.504 998 


15.506.307 


2.325.658 


•1,056 


•986 


•147 


3.783.681 


15,482,750 




2,322412 


$12,000 under $14,000 


4,463,691 


21.907.067 


21.908.514 


3,287,149 


••3,789 


••719 


"108 


4,463,691 


21.882.391 




3,282 359 


$14,000 under $16,000 


4.411.116 


28,284 994 


28.284.877 


4,250,237 








4 409.875 


28.217432 




4,232.615 


$16,000 under $18 000 


4.500113 


35.260.324 


35.260,928 


5293,076 


•• 


•• 


•• 


4 498.870 


35.223 407 




5.283.511 


$18 000 under $20 000 


4.090.421 


38.317.032 


38,318,713 


5,745,881 


•1 394 


•697 


•105 


4.090 421 


38.318.016 




5,747.702 


$20,000 under $25,000 


9.355.123 


115.513,816 


115.516.154 


17,333,884 


•3,335 


•390 


•60 


9.355 123 


115.438.245 




17,315.737 


$25,000 under $30,000 


7 484,937 


123.555.002 


123.586.489 


18,735,549 


•6,664 


•3,382 


•507 


7 484.044 


122.040.311 




18.306.047 


$30,000 under $40,000 


12263,971 


274,011,009 


274 068.437 


44.127,018 


8,004 


3,087 


463 


12.262863 


250.860.804 




37 629.121 


$40,000 under $50,000 


8 988,898 


269 211 742 


269.278.289 


44.065.350 


16 533 


10,667 


1,599 


8 938 898 


240 984 856 




36.147.728 


$50,000 under $75,000 


11,773.136 


495.922.686 


496,050,755 


88.959 098 


17,235 


10.034 


1,507 


11.772,771 


384.567.657 




57 685.149 


$75,000 under $100.000 


3.984.735 


247.431.448 


247,496,923 


51.820.774 


32 749 


18.039 


2,701 


3982,189 


135 709.060 




20.356 359 


$100,000 under $200.000.. . 


2.807 774 


280.674802 


280756,422 


67 707.118 


20,760 


12.606 


1.891 


2,807 446 


95.850.518 




14.377.578 


$200,000 under $500,000 


745.385 


186.065.353 


186,094,268 


52.180.527 


14 713 


8.308 


1.246 


745 385 


25.255.291 




3.788,294 


$500,000 under $1 ,000,000 


140,985 


84.322,055 


84,315,715 


24,902.913 


3,039 


1 786 


268 


140,978 


4.766.896 




715,034 


$1,000,000 or more 


67,168 


159,703,788 


159 691,179 


48.089.598 


1,286 


929 


139 


67 139 


2,242.793 




336.419 








Tax generated at specific rate 




28 percent 


28 percent (capital gams) 


31 percent 


Form 8615 


Size of adjusted gross income 


Number 


Income 


Tax 


Number 


Income 


Tax 


Number 


Income 


Tax 


Number 


Income 


Tax 




of 


taxed 


generated 


of 


taxed 


generated 


of 


taxed 


generated 




0. 


taxed 


generated 




returns 


at rate 


at rate 


returns 


at rate 


at rate 


returns 


at rate 


at rate 


returns 


at rate 


at rate 




(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


Total 


24.904.092 


431.486.266 


120,816,154 


1.4B4.914 


69.609.014 


19.490.537 


3,368.224 


357.536.216 


110,836.227 


207,539 


906.164 


256.6S5 


Under $2,000 




















69,421 


21.931 


5.531 


$2 000 under $4,000 




















80,199 


123.054 


30.615 


$4,000 under $6,000 




















29 286 


112.086 


28 265 


$6,000 under $8,000 






















•7,450 


•40.978 


•10.793 


$8,000 under $10,000 






















•2,265 


•17.695 


•5.382 


$10,000 under $12,000 






















•2,350 


•22.572 


•4.901 


$12,000 under $14,000 






















•2,480 


•25.406 


•6.762 


$14,000 under $16,000 






















•4,967 


•67.445 


•19.715 


$16,000 under $18,000 






















•2,483 


•37.520 


•11.737 


$18,000 under $20,000 




























$20,000 under $25,000 


66,264 


52.766 


14,774 
















•1,242 


•24.753 


•7.745 


$25,000 under $30,000 


1,194,805 


1542.796 


431,983 






















$30,000 under $40,000 


3.836,268 


23.054,895 


6.455,371 
















•4.446 


•149.651 


•46.087 


$40,000 under $50,000 


2,840.018 


28,282,748 


7,919,169 








•1.514 


•20 


•6 










$50,000 under $75,000 


9.382.119 


108,478,306 


30,373,926 


129.798 


837.859 


234,598 


377.497 


2.140,987 


663,706 




•328 


•15.912 


•4,883 


$75,000 under $100,000 


3.904.555 


104.531.859 


29,268,921 


129.074 


1.646359 


460,985 


335.053 


5.591,607 


1,733,398 










$100,000 under $200,000 


2.749.063 


121.246.608 


33 949,050 


744.751 


11.667.196 


3,266,822 


1.742.708 


51,909,064 


16,091.810 




■481 


•70.431 


•20.747 


$200,000 under $500,000 


728.774 


34,674.189 


9.708.773 


358.350 


14.202.924 


3,976,823 


711.699 


111,953,557 


34.705.603 










$500,000 under $1 .000.000 


137 710 


6569,264 


1 839.394 


80.523 


9.161.953 


2,565,346 


135 779 


63,781 993 


19.772.418 




•40 


•33.823 


•10.489 


$1,000,000 or more 


64,518 


3.052.837 


854,794 


42.418 


32,092.723 


8,985,962 


63.973 


122,158.989 


37.869.287 




99 


142,908 


43 006 



* Estimate should be used 
" Data combined to avoid 
NOTE Detail may not add 



with caution because of the sma' 
disclosure of information for speci 
to totals because of rounding 



number of sample returns on which it is based 
ific taxpayers 



Basic Tables 



97 



Table 3.6-Returns with Modified Taxable Income: Taxable Income and Tax Classified by Each Rate at Which 
Tax Was Computed and by Marital Status 



(All figures are estin^ates based on samples-money amounts are in thousands of dollars) 





All returns 


Joint returns and surviving spouses 


Tax rate classes 


Number 

of 
returns 


Income 
tax at 
rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 
tax at 
rate 


Income tax 

generated 

at rate 




(1) 


(2) 


(3) 


m 


(5) 


(6) 


All tax rates 


90.623.988 

141 678 

90.604,369 

24,904,092 

1,484.914 

3.368.224 

207.539 


2,396.178.563 

79,945 

1,536,560,958 

431,486,266 

69,609,014 

357.536.216 

906.164 


481.895.692 

11,988 

230,484,144 

120,816.155 

19.490.524 

110.836.227 

256.655 


41.577,964 

124.233 

41.567.411 

14,811,825 

1.043.953 

2.247.074 


1,653,210,099 

71,737 

1,000,157,572 

314,075,698 

52.978,075 

285.927.017 


341,446,825 


1 5 percent (Form 881 4) 

15 percent 

28 percent 

28 percent (capital gains) 
31 percent 
Form 8615 


10.757 

150.023.636 

87.941.195 

14.833.861 

88.637,375 




Separate returns of married persons 


Returns of fieads of households 


Returns of single persons 


Tax rate classes 


Number 
of 

returns 


Income 
tax at 
rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 
tax at 
rate 


Income tax 

generated 

at rate 


Number 

of 
returns 


Income 
tax at 
rate 


Income tax 

generated 

at rate 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


All tax rates 


2.130,347 

264 

2,130,340 

740.082 

35.420 

131.223 


46,849,800 

119 

24,997.973 

8.521,454 

2.268.045 

1 1 062 209 


10,200,058 

18 

3.749.696 

2.386.007 

635,053 

3.429.285 


9.345.655 

16.043 

9,340,873 

1,042,573 

26,611 

71.158 


130,909.152 

7,698 

110.325.715 

12,797,104 

1.263.943 

6.514 691 


22,506,660 

1.155 

16.548.857 

3,583,189 

353,904 

2,019,554 


37,570,022 

1.138 

37.565.745 

8,309.613 

378.930 

918,769 

207.539 


565,209,512 

389 

401.079,698 

96.092.011 

13,098.950 

54.032.299 


107,742,150 


15 percent (Form 681 4) 


58 
60.161,955 




26,905.763 


28 percent (capital gains) 


3.667.706 
16.750.013 


Form 8615 










906.164 


256.655 



NOTE Detail may not add to total because of rounding 



Section 4 



Explanation 
of Terms 



The Explanation of Terms section is designed to 
clarify the statistical content of this report and 
should not be construed as an interpretation of the 
Internal Revenue Code, related regulations, proce- 
dures, or policies. 

The definitions and explanation in this section 
relate to column or row 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 A have been 
revised for 1992 to reflect changes in the law. 

Further information about many of the items in 
this report can be found in Section 5, 1992 Forms 
and Instructions. 

Additional Standard Deduction 

See "Standard Deduction." 

Additional Taxes 

(line 39, Form 1040) 

Taxes calculated on Form 4970 Tax on Accumu- 
lation Distribution of Trusts and/or Form 4972 Tax 
on Lump-Sum Distributions were reported here. 



Adjusted Gross Income Less Deficit 

(Une31,Form 1040) 

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 ben- 
efits, and similar items; 

• Taxable interest received; 

• Dividends and capital gains distributions; 

• Taxable refunds of state and local income taxes; 

• Alimony and separate maintenance payments; 

• Net income derived from a business, profession, 
or farm; 

• Net gains from the sale of property; 

• Taxable amounts of annuities, pensions, and 
individual retirement arrangement (IRA) distri- 
butions; 

• Rents and royalties; 

• Distributive share of partnership income; 

• Income from an estate or trust; 

• Unemployment compensation; 

• Taxable amounts of social security payments; 

• Prizes, awards, and gambling winnings; 



99 



100 



Individual Returns 1992 



• Amounts received that were claimed as a 
deduction or credit in a prior year; and 

• Bartering income. 

Some reported income was fully or partially 
excluded from total income for 199 1 . The following 
is a list of such items: 

• 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 

• 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, the following statutory ad- 
justments (lines 24 through 29, Form 1040) were 
subtracted to arrive at adjusted gross income (line 
31, Form 1040): 

• Contributions to self-employed retirement plans 

(Keogh or simplified employee pension) and 
certain contributions to IRAs; 

• One-half of self-employment tax 

• Self-employed health insurance deduction; 

• Forfeited interest and penalties incurred by 
persons who made premature withdrawals of 
funds from time savings accounts; 

• Alimony payments; 

• Forestation or reforestation expenses; 

• Foreign housing exclusion; 

• Repayments of supplemental unemployment 
compensation; 

• Certain expenses of qualified performing art- 
ists; and 

• Amount of jury duty pay reported on line 22, 
Form 1040, that was re-paid to employer. 

A deficit occurred if the allowable exclusions 
and deductions exceeded gross income, (i.e., the 
amount on line 30 was greater than the amount on 
line 23). 



Adjustments 

See "Statutory Adjustments." 

Advance Earned Income Credit 
Payments 

(included in the total on line 52, Form 1040) 

Taxpayers who believe they would be eligible for 
the earned income credit at the end of the year could 
receive the credit from their employers as an addi- 
tional payment in their paychecks during the year. 
Those payments were then shown on the tax return 
where they either increased the balance due amount 
or reduced the amount of the overpayment. (See also 
"All Other Taxes.") 



Alimony Paid 

(line 29, Form 1040) 

Payments made as alimony or separate mainte- 
nance counted as a deduction (an adjustment to total 
income) for the person paying them. 

Alimony Received 

(line 11, Form 1040) 

Payments received as alimony or separate main- 
tenance were income to the person receiving them. 

All Other Taxes 

(lines 47, 49, 50, 51, Form 1040) 

For the statistics in this report, 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 and 
medicare taxes on tip income, penalty tax on quali- 
fied retirement plans, and other unspecified taxes 
which included uncollected FICA (or social secu- 
rity) tax on tips, excess golden parachute payments, 
and section 72 penalty taxes. This differs slightly 
from the "other taxes" portion of the Form 1040 
itself, which includes the taxes listed above plus the 
alternative minimum tax and the advance earned 
income credit payments received. Alternative mini- 



Explanation of Terms 



101 



mum tax is tabulated in this report as a part of "total 
income tax" and is one of the criteria for determin- 
ing the taxable or nontaxable classification of the 
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.") 



Alternative Minimum Tax 

(line 48, Form 1040) 

The alternative minimum tax (AMT) was levied 
on benefits received in the form of deductions and 
exclusions which reduced an individual's regular 
effective tax rate. These benefits, known as "alter- 
native minimum tax preferences and adjustments," 
resulted from the preferential treatment that the tax 
law gave to particular income and expense items. 

Alternative minimum taxable income (line 1 1 , 
Form 6251) was defined as taxable income with 
certain adjustments plus the amount of tax prefer- 
ence items. Alternative minimum taxable income 
(AMTI) 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 of the exemption was 
$40,000. The maximum amount for a single or head 
of household taxpayer was $30,000, and for a 
married couple filing separately, $20,000. The 
AMT exclusion was phased out if AMTI exceeded 
certain levels. For single taxpayers, the phase-out 
began at $1 12,500 and ended at $232,500. For joint 
returns the range was $150,000 to $3 10,000, and for 
married couples filing separately, the range was 
$75,000 to $155,000. 

If there was an amount remaining after subtract- 
ing the exemption, it was multiplied by the alterna- 
tive minimum tax rate of 24 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. 



Basic Standard Deduction 

See "Standard Deduction." 

Business or Profession Net Income 
or Loss 

(line 12, Form 1040) 

This source of income or loss was reported by 
individuals who were sole proprietors of a non-farm 
business, including self-employed members of a 
profession. 

If two or more sole proprietorships were oper- 
ated by the same taxpayer, the single amount of net 
income or loss included in the adjusted gross income 
represented the combined net income and loss from 
all sole proprietorships. The proprietor was re- 
quired to exclude investment income from business 
profits and include it, instead, with the various types 
of investment income for which separate provisions 
were madeon the individual income tax return. 

Total expenses (line 28, Schedule C) were de- 
ducted from gross income (line 7, Schedule C) to 
arrive 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 
previous years was not considered a business ex- 
pense, but was offset against "Other Income" (line 
22, Form 1040). 

Information on sole proprietorships, business 
receipts, and expenditures can be found in the annual 
fall issue of the Statistics of Income Bulletin. 

Capital Assets 

See "Sales of Capital Assets, Net Gam or Loss. " 

Capital Gains 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, mu- 
tual funds, and real estate trusts. Taxpayers also 



102 



Individual Returns 1992 



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. " 

Casualty and Theft Loss Deduction, 
Nonbusiness 

(line 17, Schedule A) 

Nonbusiness casualty and theft losses were de- 
ductible, as an itemized deduction, from adjusted 
gross income to the extent that 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. (See also'Total Itemized Deductions.") 

Child Care Credit 

(Une 41, Form 1040) 

This credit could be claimed by taxpayers who, 
while employed or looking for work, incurred 
expenses for the care of dependent children under 
age 13, ordisabled dependents of any age. Qualified 
expenses included those for services performed 
within the home by non-dependent babysitters, 
maids, or cooks. Expenditures paid for the care of 
children under the age 13 or any other qualified 
individuals for out-of-home non-institutional care 
qualified for the child care credit. 

The maximum amount of care-related expenses 
on which the credit could be based was the smaller 
of earned income or $2,400, if one qualifying child 
or dependent was involved, and the smaller if earned 
income or $4,800 if more than one dependent was 
involved. For return of married couples filing 
jointly, earned income refers to the earnings of the 
spouse with the lesser earned income. Exceptions 
were allowed if the spouse was disabled or a full- 
time student. 



The credit was equal to 30 percent of eligible 
expenses 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 
over $28,000. 

The amount of the credit which could be claimed 
was limited to income tax before credits, and any 
excess was not refundable. 

Contributions Deduction 

(line 16, Schedule A) 

Taxpayers could deduct contributions to certain 
organizations that were religious, charitable, educa- 
tional, scientific, or literary in purpose. Contribu- 
tions 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 as an itemized deduction on Schedule A, 
and were limited to one-half of the taxpayer's AGI. 
Therefore, the sum of the separate charitable contri- 
butions could be more than total deduction (which 
had been limited). 

Credit for Federal Tax on Gasoline 
and Special Fuels 

(line 59, Form 1040) 

This credit (claimed on Form 41 36) was allowed 
for Federal excise taxes paid on gasoline and special 
fuels, such as gasohol and diesel fuel, if they were 
used for certain nontaxable or reduced-tax -rate 
purposes (such as farm or off- road use). The credit 
could reduce unpaid total tax liability or could be 
refunded. A one-time credit (or refund) was allowed 
to the original purchaser of a new, qualified diesel- 
powered highway vehicle. The credit was $102 for 
a car, and $198 for a light truck or van. 

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 



Explanation of Terms 



103 



to taxpayers age 65 or older (within certain income 
limitations), and to those taxpayers under age 65, 
who had retired with a permanent and total disabil- 
ity, and who had received taxable income from a 
public or private employer because of that disabil- 
ity. The income to which the credit could be applied 
was reduced by nontaxable amounts of social secu- 
rity and railroad retirement benefits, veterans' pen- 
sions, and any other pension, annuity, or disability 
benefits that were excluded from income under any 
other provisions of the law. 

An individual was considered permanently and 
totally disabled when he or she could not engage in 
any substantial gainful activity because of a physical 
or mental condition which had lasted, or was 
expected to last, at least twelve months, or was 
determined to be terminal. 

The maximum credit available was $1 , 125, was 
limited to total income tax with any excess not 
refundable, and was reduced if the taxpayer's in- 
come exceeded certain levels. Generally, if a 
taxpayer's income was high enough to require the 
reporting of social security benefits as taxable 
income, the taxpayer could not take the credit. 

Credit from Regulated Investment 
Companies 

(Une 59, Form 1040) 

Taxpayers were required to include in total 
income any amounts which were allocated to them 
as undistributed long-term 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 proportional 
share of the tax paid. 

Credit to 1993 Estimated Tax 

(line 63, Form 1040) 

This amount was the part of the overpayment of 
1992 tax which taxpayers specifically requested to 
be credited to their estimated tax for 1993. (See also 
"Overpayment" and "Estimated Tax Payments.") 



Deduction of Self-Employment Tax 

(line 25, From 1040) 

If a taxpayer had income from self-employment 
and owed self -employment tax, one half of that tax 
was deductible. The amount was subtracted as an 
adjustment, from total income in the calculation of 
AGI. 

Dividends 

(line 9, Form 1040) 

Dividend income consisted of distributions of 
money, stock, or other property received by taxpay- 
ers from domestic and foreign corporations, either 
directly orpassed through estates, trusts, orpartner- 
ships. Dividends also included distributions from 
money market mutual funds. 

Dividends did not include nontaxable distribu- 
tions of stock or stock rights, returns of capital, 
capital gains, or liquidation distributions. Taxpay- 
ers were also instructed to exclude so-called divi- 
dends on deposits or withdrawable accounts in 
banks, mutual savings banks, cooperative banks, 
savings and loan associations, and credit unions, 
which were to be treated as interest income. 

Earned Income Credit A 

(Une 56, Form 1040) 

The earned income credit for 1992 was made up 
of three credits: the basic credit with a maximum of 
$ 1 , 324 for one qualifying child and $ 1 , 3 84 for two 
or more qualifying children; the health insurance 
credit with a maximum of $45 1 for health insurance 
that covered a qualifying child; and the extra credit 
for a qualifying child bom in 1992 with a maximum 
of $376. The credit was available to workers who 
had a child living with them for more than half the 
year and whose earned income and adjusted gross 
income were each less than $22,370. 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 married 



104 



Individual Returns 1992 



filing separately, or they claimed the foreign income 
exclusion. 

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 "Ad- 
vance Earned Income Credit Payments.") 

Earned income Credit Used to Offset 
income Tax Before Credits 

See "Earned Income Credit." 



Empioyee Business Expense 

See "Unreimbursed Employee Business Ex- 
penses." 

Estate or Trust Net income or Loss 

(line 36, Schedule E, Part IH) 

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 in- 
cluded 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 prop- 
erly 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 or 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 retum-by-retum 
basis. 

Estimated Tax Payments 

(line 55, Form 1040) 

This figure represents the total of the tax pay- 
ments made for 1992 using Form 1040ES, and any 
overpayment from the taxpayer's 1991 return that 
was applied to the 1992 estimated tax. Generally, 
individuals were required to make estimated tax 
payments if they expected to owe, after subtracting 
withholding and credits, at least $500 in tax for 
1992, and they expected withholding and credits to 
be less than the smaller of: (a) 90 % of the tax shown 
on Form 1040 for 1992, or (b) 100% of the tax 
shown on Form 1040 for 1991. 

Excess Social Security Taxes 
Withheld 

(line 58, Form 1040) 

If a taxpayer earned more than $55 ,500 ($53 ,400 
for 1 99 1 ) in total wages from two or more employers 
in 1992, too much social security (FICA) or Rail- 
road Retirement Act (RRTA) tax may have been 
withheld from his or her wages. Filers claimed 
credit for such overpayment on their tax returns. 
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 A 

(lines 6, 36, Form 1040) 

In the computation of taxable income, a $2,300 
deduction ($2,150 for 1991) was allowed for each 
exemption claimed if adjusted gross income was less 



Explanation of Terms 



105 



than $78,950. In general, an exemption was allowed 
for each taxpayer and dependent shown on a return. 
If an individual who could be claimed as a dependent 
by another taxpayer filed a return, that individual 
could not claim his or her own exemption. 

With few exceptions, an individual had to meet 
five requirements to qualify as a dependent for 1 992 : 

1) The individual received more than half of his 
or her support for 1992 from the taxpayer; 

2) The individual was related to the taxpayer 
(such as a son, daughter, orparent) or was a member 
of the same household for the entire year; 

3) The individual did not file a joint return with 
his or her spouse; 

4) The individual met certain citizenship require- 
ments; 

5) The individual's gross income was less than 
$2,300. An exception to the income limitation was 
granted to children under age 19, or full-time 
students under age 24. 

If a taxpayer had AGI above certain levels, his 
or her personal exemption deduction may have been 
limited. For single taxpayers, the phaseout began at 
$105,250 and was completed at $227,750; for 
married persons filing jointly and qualifying 
widow(er)s, the phaseout began at $157,900 and 
was completed at $280,400; for heads of household, 
the phaseout began at $13 1 ,550 and was completed 
at $254,050; and for married persons filing sepa- 
rately, the phaseout began at $78,950 and was 
completed at $140,200. 

Farm Net Income or Loss 

(Une 19, Form 1040) 

This source of income or loss was reported by 
individuals who were sole proprietors of farms. 
When there were two or more farms operated by the 
same taxpayer, the single amount of profit or loss 
included in the adjusted gross income represented 
the combined profit and loss from all farming 
activities. Farm business total expenses (line 35, 



Schedule F) were deducted from farm gross income 
(line 1 1 , Schedule F) to arrive at farm net profit or 
loss. 

Gains from certain sales of livestock and crops 
that qualified for capital gains treatment were ex- 
cluded from farm net profit or loss and included in 
capital gains. Farm rental income was included in 
total rent net income or loss (See also "Farm Rental 
Net Income or Loss. ") 

Farm Rental Net Income or Loss 

(line 39, Schedule E) 

Taxpayers were required to report farm rental 
income and expenses separately from other farm 
profit or loss if they: a) received income that was 
based on crops or livestock produced by the tenant, 
and b) did not manage nor operate the farm to any 
great extent. 

Filing Status 

See "Marital Filing Status." 

Foreign Earned Income Exclusion 

(Une 22, Form 1040) 

Qualified taxpayers could exclude from total 
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. The foreign 
earned income exclusion was entered as a negative 
amount on this line by the taxpayer but edited into 
a separate field during service center processing. 

In this report, the foreign earned income exclu- 
sion includes the foreign housing exclusion. 



106 



Individual Returns 1992 



Foreign Housing Deduction 

(included in the total on line 30, Form 1040) 

Qualified taxpayers who had foreign housing 
expenses that were not provided by their employer 
were eligible to deduct these expenses from total 
income. This deduction was limited to the total 
amount of foreign earned income for 1992. 

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 either this credit against Federal income tax 
liability, or an itemized deduction for the amount of 
the foreign tax payment. Depending on the taxpayer' s 
income and taxes, the foreign tax credit could be less 
than the amount of foreign tax paid. Qualifying 
foreign taxes paid in excess of the allowable amount 
for Tax Year 1992 could be carried back 2 years and 
then forward 5 years. 

Forfeited Interest Penalty Adjustment 

(line 28, Form 1040) 

Taxpayers who paid penalties for the premature 
withdrawal of funds from time savings accounts or 
deposits could deduct those penalties as an adjust- 
ment to total income. 

Forms 1040, 1040A, and 1040EZ 

The individual income tax system utilizes three 
major forms to collect income and tax information: 
the 1040, 1040A, and 1040EZ. Variations of the 
three basic forms included 1040PC, 1040TEL, 
1040EZ, and electronic filing. Form 1040PC re- 
turns were generated by IRS-approved software on 
a personal computer, and were typically condensed 
versions of the standard paper forms. 

Returns of these types were included in the 
population of returns subjected to sampling, and 
were classified by the guidelines for filing a standard 
form (i.e.. Forms 1040, 1040 A and 1040EZ), 
discussed below. For example, if a return were filed 



as a 1040PC and its characteristics dictated that it 
otherwise would have been fded as a Form 1040, it 
would have been classified as sucli for statistical 
purposes. Likewise, if a return were filed electroni- 
cally that would have been a Form 1040EZ had it 
been filed manually, it would have been considered 
a Form 1040EZ in the statistics. 

The forms represent different levels of complex- 
ity in regard to the information reported. The Forms 
1040A and 1040EZ, for instance, may only be used 
if an individual' s taxable income is less than $50,000, 
income may come only from a limited number of 
sources, and the taxpayer may not itemize deduc- 
tions. The Form 1040 must be used if taxable 
income is greater than $50,000. In addition, the 
taxpayer must file Form 1040 if he or she itemizes 
deductions or has income (or losses) from a source 
not provided for on Form 1040A or 1040EZ. (For 
a complete description of each form see Section 5, 
1992 Forms and Instructions.) 

Gambling Loss Deduction 

(line 25, Schedule A) 

See "Miscellaneous Itemized Deductions" and 
"Total Itemized Deductions. " 

General Business Credit 

(line 44, Form 1040) 

The general business credit consisted of the 
investment credit, the jobs credit, the alcohol fuel 
credit, the low-income housing credit, the research 
credit, the enhanced oil recovery credit, the disabled 
access credit, and the renewable electricity produc- 
tion credit. Taxpayers claiming more than one of the 
credits were required to summarize them on Form 
3800, General Business Credit. The general busi- 
ness credit was limited to 100 percent of the first 
$25,000 ($12,500 for a married couple filing sepa- 
rately) of tax liability and 75 percent of the excess 
over $25,000. If the current year general business 
credit exceeded the tax liability limitation, the 
excess amount could be carried back to the 3 
preceding tax years, then forward 15 years. 



Explanation of Terms 



107 



Home Mortgage Interest Deduction 

(lines 9c+9b, Schedule A) 

See "Interest Paid Deduction. " 

Income Subject to Tax 

See"Modified Taxable Income. " 

Income Tax After Credits 

[(line 40 minus line 46) minus part or all of line 56, 
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 further reduced by the portion 
of the earned income credit which did not result in 
a negative tax. 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 "in- 
come tax after credits." 

Income Tax Before Credits 

(line 40, Form 1040) 

This amount consisted of the tax liability on 
taxable income, computed by using the tax tables, 
tax rate schedules, Form 8615, or Form(s) 8814, 
plus any additional taxes (line 39). (See also "Tax 
Generated.") 

Income Tax Withheld 

(Une 54, Form 1040) 

Income tax withheld included amounts deducted 
from salaries, wages, and tips, as reported on Form 
W-2, and from pensions, annuities, and certain 
gambling winnings as reported on Forms 1099-R 
and W-2G. Amounts withheld from total distribu- 
tions of profit-sharing, retirement plans, and indi- 
vidual retirement accounts were 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 sub- 
ject to withholding. 

Individual Retirement Account 
Deductible Contributions 

(lines 24a and 24b, Form 1040) 

An individual retirement account (IRA) is a 
savings program that allows 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 
employee retirement plan and whose adjusted gross 
income exceeded certain levels. (Nondeductible con- 
tributions were still allowed for such taxpayers.) 
Deductible contributions could be subtracted from 
the employee's total income in arriving at adjusted 
gross income. 

Contributions to an IRA (whether or not they 
were deductible) were limited to the lesser of: a) 
individual's taxable compensation for the year, orb) 
$2,000 ($2,250 if a nonworking spousal IRA was 
included). 

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 the nonworking spouse, could not 
exceed $2,250. A spousal IRA deduction is tabu- 
lated in the statistics as "Secondary IRA payments. " 

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 Account 
Taxable Distributions 

(Une 16b, Form 1040) 

Any money or property received from a taxpayer' s 
IRA account was considered a distribution and, 



108 



Individual Returns 1992 



generally, had to be included in the taxpayer's total 
income in the year received. An exception to this 
rule was tax-free roll-over distributions from one 
retirement account to another, or the extent to which 
the payout represented previous non-deductible IRA 
contributions. 



Interest Paid Deduction 

(line 12, Schedule A) 

The rules for deducting home mortgage interest 
for 1992 were: (1) if a taxpayer took out a mortgage 
before October 13, 1987, secured by the taxpayer's 
main or second home, all the interest was deduct- 
ible, (2) if the taxpayer's mortgage was after Octo- 
ber 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, investment interest (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 de- 
ducted directly from these items and was not re- 
flected in the interest paid statistics. 

Interest Received 

See "Taxable Interest Received." 

interest, Tax-Exempt 

See "Tax-Exempt Interest." 

Investment Interest Expense 
Deduction 

(line 1 1 , Schedule A) 

See "Interest Paid Deduction. " and "Total Item- 
ized Deductions." 



Itemized Deductions 

See "Total Itemized Deductions" and specific 
types. 

Itemized Deduction Limitation 

See "Total Itemized Deductions. " 



Keogh Retirement Plan 

Keogh retirement plans, orH.R. lOplans, are set 
up by sole proprietorships or partnerships to cover 
self-employed persons, as well as regular employ- 
ees. Distributions from these plans are usually fully 
taxable. 

Long-Term Capital Gain or Loss 

(line 8, Schedule D) 

See " Sales of Capital Assets , Net Gain or Loss . " 

Long-Term Loss Carryover 

See "Sales of Capital Assets, Net Gain or Loss. " 

Long-Term Gain or Loss from Like- 
Kind Exchanges 

(line 12, Schedule D) 

A like-kind exchange occurs when business or 
investment property is exchanged for property of the 
same nature or quality, even if the properties differ 
in grade or quality. (See also "Sales of Capital 
Assets, Net Gain or Loss.") 

Long-Term Installment Gain 

(line 1 1 , Schedule D) 

The installment method is used to report gains for 
property (other than publicly traded stocks or secu- 
rities) for which the payment is received in a tax year 
following the year in which the property was sold. 
(See also "Sales of Capital Assets, Net Gain or 
Loss.") 



Explanation of Terms 



109 



Long-Term Residence Gain 

(line 10, Schedule D) 

Gain reported from the sale or exchange of the 
taxpayer' s main home (whether or not another home 
was purchased). (See also "Sales of Capital Assets, 
Net Gain or Loss.") 

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.") 

IVIarital Filing Status 

(lines 1-5, Form 1040) 

The five marital filing status classifications were: 

(1) returns of single persons (not heads of 
household or surviving spouses); 

(2) joint returns of married persons; 

(3) separate returns of married persons 

(4) returns of heads of household; and 

(5) returns of surviving spouses. 

Marital filing status was usually determined as of 
the last day of the tax year. If one's spouse died 
during the tax year, the survivor 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 or for medical or dental insurance. How- 
ever, taxpayers who took the self-employed health 
insurance adjustment had to reduce their total pre- 
miums by the amount of the adjustment (see "Self- 
Employed Health Insurance"). 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 
while traveling to obtain medical care. (See also 
"Total Itemized Deductions.") 

Minimum Tax Credit 

(line 44, Form 1040) 

A minimum tax credit could be taken for 1992 by 
certain taxpayers who paid alternative minimum tax 
for 1991 . The credit was part of the 1991 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 1992, the excess could be 
carried forward to later years. 

Miscellaneous Itemized Deductions 

(lines 19-25, Schedule A) 

Miscellaneous itemized deductions were divided 
into three types. The first included those items that 
were limited to the amount that exceeded 2 percent 
of adjusted gross income, while the expenses of the 
other types were fully deductible. 

Limited Miscellaneous Deductions: Un- 
reimbursed employee business expenses, tax 
preparation fees, and expenses of producing income 
(including qualifying educational expenses), were 
limited to the amount that exceeded 2 percent of 
adjusted gross income. 

Gambling Loss Deductions: Gambling losses (to 
the extent of gambling winnings) were fully 
deductible. (See also "Total Itemized Deductions. ") 

Miscellaneous Deductions Other Than Gam- 
bling: Other, fully deductible expenses included 
such items as impairment- related work expenses for 
disabled persons, and amortizable bonds. 

Modified Taxable Income 

"Modified taxable income" is the term used to 
describe "income subject to tax, " the actual base on 



110 



Individual Returns 1992 



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. " 

For prior year returns included in the 1992 
statistics, a modified taxable income was computed. 
This was calculated by using the tax rate schedule to 
impute a hypothetical taxable income amount nec- 
essary to yield the given amount of tax reported. 



Moving Expense Deduction 

(line 18, Schedule A) 

An employee who had to move to a new resi- 
dence as a result of changing jobs could claim certain 
expenses for moving and house-hunting as an item- 
ized deduction. In order to qualify for this deduc- 
tion, the new work place had to be at least 35 miles 
farther from the former residence than the old job 
was. Deductible expenses included those incurred 
while moving household and personal goods, as well 
as in travel, meals, and lodging of the taxpayer and 
household members en route to the new residence. 
Additional deductible expenses included house- 
hunting trips, and the cost of selling a residence or 
breaking a lease. 



Net Capital Gain in AGI less loss 

See "Sales of Capital Assets, Net Gain or Loss. " 

Net Operating Loss 

(line 22, Form 1040) 
See "Other Income." 



Nondeductible Passive Losses 

(calculated on Form 8582) 

Nondeductible passive are calculated by sub- 
tracting deductible passive losses reported on Form 
8582 (line 11) from total passive losses (lines 
lb-l-2b) and are limited to zero. 



Other Adjustments 

(included in 30, Form 1040) 
See "Statutory Adjustments." 

Other Income 

(line 22, Form 1040) 

Included in other income were items such as 
prizes, awards, sweepstakes winnings, gambling 
winnings, recoveries of bad debts, insurance re- 
ceived as reimbursement for medical expenses taken 
as a deduction in a previous year, and any other 
income subject to tax for which no specific line was 
provided on there return form. Any foreign earned 
income exclusions or "net operating loss" in an 
earlier year that was carried forward and deducted 
for 1992 were entered as negative amounts on this 
line by the taxpayer but edited into separate fields 
during service center processing. 

Other Payments 

(line 59, Form 1040) 

See "Credit for Federal Tax on Gasoline and 
Special Fuels" and "Credit from Regulated Invest- 
ment Companies." 

Other Tax Credits 

(included in line 45, 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 "credit for fuel from a 
nonconventional source" and other miscellaneous 
credits that did not belong in any other category and 
were used to offset income tax before credits. 

Overpayment 

(line 61, Form 1040) 

An overpayment of tax occurred when the "total 
tax payments" exceeded "total tax. " Total payments 
included the amount of any "refundable portion of 
the earned income tax credit. "Overpayment could 



Explanation of Terms 



111 



be refunded or credited toward the estimated tax for 
the following year.(See also "Credit to 1993 Esti- 
mated Tax" and "Refund.") 

Overpayment Refunded 

See "Overpayment" and "Refund." 

Parent's Election to Report Child's 
Interest and Dividends 

(calculated on Form 8814) 

A parent could report on his or her return income 
received by his or her child. If the election was 
made, the child was not required to file a return. A 
parent could make this election if the child: 

• was under age 14 on January 1, 1993; 

• had income only from interest and dividends; 

• had gross income for 1992 that was more than 
$500 but less than $5,000; 

• had no estimated tax payments for 1992; 

• did not have any overpayment of tax shown on 
his or her 1991 return applied to the 1992 
return; and 

• had no Federal income tax withheld from his or 
her income (backup withholding). 

If the parents were not filing a joint return, 
special rules applied to determine which parent 
could make the election. 

Partnership and S Corporation Net 
Income or Loss 

(line 31, Schedule E) 

Partnerships and S corporations (formerly 
Subchapter S corporations) are not taxable entities, 
therefore, tax on their net profit or loss was levied, 
in general, directly on the members of the partner- 
ship or shareholders of 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 
gains received from partnerships and S corporations 
were reported on Schedule D. 

If a return showed net income from one partner- 



ship or S corporation and a net loss from another, the 
two were added together and the return was tabu- 
lated by the net amount of income or loss in the 
appropriate column. Beginning in 1987, net income 
and net loss were reported separately for passive and 
non-passive partnership and S corporation activi- 
ties. Passive losses were limited under new rules to 
the amount that could offset passive income. 

Payment with Request for Extension 
of Filing Time 

(line 57, Fonn 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 granted the taxpayer an 
additional period of time to file a tax return, but not 
extend the time for the payment of the 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 con- 
tribute to a Keogh retirement plan or a simplified 
employment pension plan for themselves and to 
deduct all or 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 Qualified Retirement 
Plans 

(Une51, Form 1040) 

If taxpayers withdrew any funds from an Indi- 
vidual Retirement Account or qualified retiremer 
plan before they were either age 59- 1 II or disabled, ^ 
they were subject to a penalty tax equal to 1 percent 
of the premature distribution. Any taxpayer who 
failed to withdraw the minimum required distribu- 
tion after reaching age 70- 1 12 had to pay a 50 percent 
excise tax on the excess accumulation. Contribu- 
tions to the retirement in excess of the legal limita- 
tion for the year (the lesser of $2,000 or the 



112 



Individual Returns 1992 



taxpayer's compensation for the year) were subject 
to an excise tax equal to 6 percent of the excess 
contribution. 

Pensions and Annuities 

(lines 17a, 17b, Form 1040) 

Generally, pensions are periodic income re- 
ceived 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 (usu- 
ally life insurance, endowment, or annuity con- 
tracts) or under a plan or contract connected with the 
taxpayer's employment. Those pensions or annu- 
ities 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 em- 
ployer. 

Since a non-contributory plan 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 17b. For the 
taxpayer who participated in a contributory retire- 
ment plan while employed, the amount received was 
only partially taxable. In general, the amount ex- 
cludable 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 amor- 
tized 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 portionwas computed on a 
separate worksheet and entered on line 1 7b. 

Predetermined Estimated Tax 
Penalty 

(included in line 65, Form 1040) 

If a return showed taxes of $500 or more owed 
on line 64 (tax due at time of filing) and this amount 
was more than 10 percent of the total tax, the 



taxpayer could owe a penalty, unless tax payments 
in the current year equaled or exceeded prior-year 
tax liability (provided prior year liability was greater 
than zero). Also, taxpayers could owe a penalty if 
they underpaid their 1992 estimated tax liability for 
any payment period. Form 2210 was used to deter- 
mine the amount of a penalty, if any. 

For this report, the predetermined estimated tax 
penalty includes only the amount calculated by the 
taxpayer when the return was initially filed. 

Primary IRA Payment 

See "Individual Retirement Account Deductible 
Contributions." 

Recapture Taxes 

(line 49, Form 1040) 

See "Tax from Recomputing Prior Year Invest- 
ment Credit." 

Refund 

(line 62, Form 1040) 

A refund of tax included all overpayment of 
income taxes not applied by the taxpayer as a credit 
to next year's estimated tax. (See also "Overpay- 
ment.") 

Refund Credited to Next Year 

(line 63, Form 1040) 

See "Credit to 1993 Estimated Tax." 

Regular Tax Computation 

Typically, the taxpayer, in determining the 
amount of "tax generation," 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 com- 
putation method. 



Explanation of Terms 



113 



Rent and Royalty Net Income or Loss 

(line 26, Schedule E) 

This amount was the combination of rent net 
income, rent net loss, royalty net income, and 
royalty net loss. This does not include passive losses 
that were not deductible, but includes carryover of 
previous years' passive losses. 

Rent Net Income or Loss 

(line 22, columns A,B,C, Schedule E) 

Rent net income or loss was determined by 
deducting from gross rent, the amounts for depre- 
ciation, repairs, improvements, interest, taxes, com- 
missions, advertising, utilities, insurance, janitorial 
services, and any other allowable expenses related 
to the rented property. In the statistics, total rental 
net loss includes passive losses that were not deduct- 
ible in figuring AGI. 

Royalty Net Income or Loss 

(line 22, 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 form 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. As a resuh of 
the separate computation, those royalties are re- 
flected in the statistics for "sales of capital assets" 
and "sales of property otherthan capital assets. "(See 
also "Total Rent and Royalty Income or Lx)ss in 
AGI.") 



S Corporations 

See "Partnership and S Corporation Net Income 
or Loss." 



Salaries and Wages 

(line 7, Form 1040) 

Salaries and wages as reported on the tax return 
were amounts of compensation primarily for per- 
sonal services. The following items were included: 

• salaries; 

• wages; 

• commissions; 

• bonuses; 

• tips; 

• fees; 

• excess reimbursement over employee business 
expenses; 

• moving expenses allowances; 

• the difference between the fair market value of 
certain property and the discount price for 
which it was purchased by a taxpayer from his 
or her employer; 

• severance pay; 

• sick pay; 

• the value of exercising a stock appreciation 
right; 

• directors' fees; 

• vacation allowances; 

• most disability payments; 

• strike and lockout benefits; and 

• the value of certain 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 in- 
cluded all property held for personal use or invest- 



114 



Individual Returns 1992 



ment. Examples of such assets were personal resi- 
dences, 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 compu- 
tation of net capital gain or loss for this report: 

Net capital gain: If the combination of net short- 
term gain or loss and net long-term gain or loss 
resulted in a positive amount, the taxpayer had a net 
capital gain. The full amount of this gain, whether 
short-term or long-term was included in adjusted 
gross income. The holding period was one year or 
less for short-term assets, and longer than one year 
for long-term assets. 

Net capital loss: If 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 $3,000 
($1 ,500 for married persons filing separately). Any 
excess capital losses over the $3,000 limit could be 
carried over to subsequent tax years ("capital loss 
carry-over" in the statistics). 

Net capital gain or loss also included capital gain 
distributions which were not reported on Schedule 
D (Capital Gains and Losses). 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 Re- 
ported on Form 1040.") 



Sales of Capital Assets Reported on 
Schedule D 

See "Salesof Capital Assets, Net Gain or Loss." 



Sales of Property Other Than Capital 
Assets, Net Gain or Loss 

(line 15, Form 1040) 

Property other than capital assets generally in- 
cluded property of a business nature, in contrast to 
personal or investment property which were capital 
assets. Some types of property specifically included 
in this group were: 

(1) certain depreciable, depletable, and real busi- 

ness property; 

(2) accounts and notes receivable in the ordinary 
course of business generated from the sale of 
goods and services ordinarily held for sale by 
the business or includable in the inventory of the 
business; 

(3) certain copyrights, literary, musical, or artistic 

compositions, or similar properties; and 

(4) amount resulting from certain "involuntary 
conversions," including net losses from casu- 
alty and theft. 

Taxpayers reported all gains and losses not 
treated as capital gains on Form 4797, Sales of 
Business Property. 

Secondary IRA Payment 

See "Individual Retirement Account Deductible 
Contributions." 

Self-Employed Health Insurance 
Deduction A 

(line 26, Form 1040) 

Self-employed persons could deduct, when cal- 
culating AGI, up to 25 percent of the amount paid 
for health insurance for themselves and their fami- 
lies. The provision that allowed this deduction 
expired on July 1 , 1992; therefore, only the amounts 
paid prior to that date could be deducted on 1992 
returns. The Omnibus Budget Reconciliations Act 



Explanation of Terms 



115 



of 1993 extended the provision retroactively for the 
period July 1, 1992 through December 31, 1993. 
Taxpayers had to file an amended return if they 
wished to take advantage of the extension, but 
amended returns were not reflected in the statistics 
for 1992. 



Self-Employment Tax A 

(line 47, Form 1040) 

The ceilings on taxable "self-employment in- 
come" for 1992 were $55,500 for self-employment 
tax, and $130,200 for Medicare tax. (The limits for 
1991 were $53,400 and$125,000, respectively.) (See 
also "Total Tax Liability.") 

Short-Term Capital Gain or Loss 

(line 18, Schedule D) 

See "Salesof Capital Assets, Net Gain or Loss." 

Short-Term Loss Carryover 

(line 38, Schedule D) 

See "Sales of Capital Assets, Net Gain or Loss. " 

Short-Term Gain or Loss from Like- 
Kind Exchanges 

(line 4, Schedule D) 

See "Long-Term Gain or Loss from Like-Kind 
Exchanges" and "Sales of Capital Assets, Net Gain 
or Loss." 

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 break-even returns in a table were 
included in the lowest income size class. 

Social Security Benefits 

(lines 21a, 21b, Form 1040) 

Social security benefits included any monthly 
benefit under title n of the Social Security Act or the 
part of a "tier I railroad retirement benefit" that was 
equivalent to a social security benefit. Social secu- 
rity benefits were not taxable unless the taxpayer's 
total income (including tax-exempt interest) plus 
one-half of total social security benefits exceeded 
certain levels. The maximum taxable amount was 
one half of the net social security benefits received. 
Social security benefits received were reported on 
Form 1040, line 21a and the taxable portion was 
reported on line 21b. Taxpayers who had no taxable 
benefits were not required to show the total benefits 
on their income tax returns. 

Social Security and Medicare Tax on 
Tip Income 

(line 50, Form 1040) 

Cash tips amounting to $20 or more received by 
the taxpayer in a month while working for any one 
employer were subject to withholding of income tax 
and social security tax (or the equivalent railroad 
retirement tax) and medicare tax. If the employer 
was unable to withhold the social security and 
medicare 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 and medicare tax on unreported 
tips on Form 4137 and attach it to Form 1040. 

Standard Deduction A 

(line 34, Form 1040) 

For 1992, the basic standard deduction was 
increased. Taxpayers who were age 65 or over or 



116 



Individual Returns 1992 



blind could claim an additional standard deduction 
amount of $700 or $900. Both the basic and addi- 
tional standard deductions were determined by 
marital filing status, as shown below. 

Single 

Basic deduction of $3,600; 

Each taxpayer 65 or over or blind was allowed 
an additional $900 deduction each for age and 
blindness. 

Married filing jointly or qualifying widow(er) 

Basic deduction of $6,000; 

Each taxpayer 65 or over or blind was allowed 
an additional $700 deduction each for age and 
blindness. 

Married, filing separately 

Basic deduction of $3,000; 

Each taxpayer 65 or over or blind was allowed 
an additional $700 deduction each for age and 
blindness. 

Head of Household 

Basic deduction of $5,250; 

Each taxpayer 65 or over or blind was allowed 
an additional $900 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 addi- 
tional amount that was taken by those taxpayers who 
were 65 or over or blind. 



State Income Tax Refund 

.<line 10, Form 1040) 

If a taxpayer received a refund, credit, or offset 
of state or local income taxes in 1992 that was paid 
or deducted before 1992, all or part of that amount 
had to be reported as income if the itemized deduc- 
tion for state and local taxes previously resulted in 
a tax benefit. 



Statutory Adjustments 

(lines 24-30, Form 1040) 

These were the adjustments to total income 
which were allowed as deductions in the calculation 
of adjusted gross income. For 1992, statutory 
adjustments included payments to a self-employed 
Keogh retirement plan or a simplified employee 
pension (SEP), forfeited interest penalty, payments 
to an IRA, alimony paid, the self-employed health 
insurance deduction, the deduction for self-employ- 
ment tax, and the foreign housing deduction. Each 
of the above items is described separately in this 
section. In addition, statutory adjustments included 
jury duty pay received by the taxpayer and given to 
the employer if the taxpayer continued to receive 
wages while on jury duty, the forestation/ reforesta- 
tion 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. 

Tax Due at Time of Filing 

(line 64, 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 49, Form 1040) 

The investment tax credit provisions of the law 
include a recapture rule which required taxpayers to 
pay back some or all 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 
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. 



Explanation of Terms 



117 



Tax Generated A 

(line 38, Form 1040) 

This amount was the tax computed on modified 
taxable income. (See also "Modified Taxable In- 
come. ") For 1992, there were three basic tax rates, 
15, 28, and 31 percent. Long-term capital gains 
were subject to a maximum tax rate of 28 percent. 
The 15-percent bracket applied to taxable income 
equal to or below $21 ,450 for single filers; $35,800 
for joint filers or qualifying widow(er)s; $17,900 
for married persons filing separately; and $28,750 
for heads of household. The 28 percent tax bracket 
applied to taxable income in excess of the 15 percent 
bracket ceiling and equal to or below $51,900 for 
single filers; $86,500 for joint filers or qualifying 
widow(er)s; $43,250 for married persons filing 
separately ; and $74, 1 50 for heads of household. The 
31 percent tax rate applied to taxable income in 
excess of the upper boundary for the 28 percent tax 
bracket. The tax generated at each of these tax rates 
is shown in Tables 3.4 and 3.5. 

If children under age 14 had investment income 
that exceeded $600, there were two methods of 
reporting this income. If the child filed his or her 
own return, the investment income that exceeded 
$1 ,200 was taxed at the parents' rate on Form 8615 
and tabulated separately in Tables 3 . 4 and 3 . 5 . If the 
parents elected to report the child's investment 
income on their return, they attached a Form 8814. 
The investment income in excess of $1,000 was 
included on Form 1040, line 22. The remaining 
investment income was taxed at the child's rate (15 
percent), added to the parents' tax on Form 1040, 
line 38, and was also 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 Payments 

(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 refundable at 



the time of filing. They consisted of the following: 

1) income tax withheld, including backup withhold- 

ing; 

2) estimated tax payments; 

3) payment with request for extension of filing time; 

4) excess social security taxes or railroad retirement 

tax withheld; 

5) credit for tax on certain gasoline, fuel, and oil; 

6) credit from regulated investment companies. 
Each of the above is described under a separate 

heading in this section. 

Although the earned income credit was included 
with tax payments on the tax return itself (line 56, 
Form 1040), 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.") 

Tax Penalty 

(included in line 65, Form 1040) 

See "Predetermined Estimated Tax Penalty." 

Tax Preparation 

See "Miscellaneous Itemized Deductions." 

Tax Rates 

See "Tax Generated. " 

Tax Withheld 

(line 54, Form 1040) 

Tax withheld includes Federal income tax with- 
held and backup withholding on dividends, interest 
income and other income. 

Tax-Exempt Interest 

(Une 8b, Form 1040) 

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 



118 



Individual Returns 1992 



information reporting requirement and does not 
convert tax-exempt interest into taxable interest. 

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 indi- 
vidual retirement accounts. 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 the purposes of this classification 
since three of the above taxes were considered social 
security (rather than income) taxes, and the remain- 
ing ones, except for advance earned income pay- 
ments, were either based on prior year's income or 
were penalty taxes. 

For this report, the earned income credit was 
treated first as an amount which was used to offset 
income tax before credits. Since the earned income 
credit was refundable, it was subtracted from in- 
come tax (for the statistics) after reduction 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 ex- 
ceeded 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 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 current year returns, "taxable in- 
come" was identical to "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, savings and loan associa- 
tions, and credit unions. For 1992, these amounts 
could, in some circumstances, include a child's 
income which was to be taxed at the parent's rate. 
Most interest on State or local government obliga- 
tions 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 for tax 
purposes. (See also "Tax-Exempt Interest.") 

Taxable IRA Distributions (in AGI) 

See "Individual Retirement Account Taxable 
Distributions." 

Taxable Pensions and Annuities (in 
AGI) 

See "Pensions and Annuities." 

Taxable Social Security Benefits 
(received) 

See "Social Security Benefits." 

Taxes Paid Deduction 

(line 8, Schedule A) 

Taxes allowed as an itemized 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 



Explanation of Terms 



119 



employee contributions to a state disability fund and 
employee contributions to a state unemployment 
fund were also included. Federal taxes and State and 
local 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. 

Total Income 

(Une 23, Form 1040) 

Total income is the sum of the individual income 
items (lines 7 through 22) before adjustments. 

Total Income Tax 

(line 46 minus line 56 + line 48 of 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 

(line 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. Itemized deductions were claimed only 
if they exceeded the total standard deduction, with 
two exceptions. First, if a taxpayer was married and 
filing separately, and his or her spouse itemized 
deductions, the spouse was required to itemize as 
well. Second, taxpayers in several states are re- 
quired to itemize deductions on their Federal tax 
returns if they wish to itemize on their State returns. 
The total amount of itemized deductions was tabu- 
lated only from returns showing positive adjusted 
gross income. 

If a taxpayer had AGI in excess of $105,250 
($52,625 if married filing separately) his or her 
itemized deductions may have been limited. The 



limitation did not apply to the deductions for medi- 
cal and dental expenses, investment interest ex- 
penses, casualty or theft losses, and gambling 
losses. To arrive at allowable itemized deductions, 
total itemized deductions were reduced by the 
smaller of: a) 80 percent of the non-exempt deduc- 
tions, or b) 3 percent of the amount of AGI in excess 
of $105,250 ($52,625). Therefore, total itemized 
deductions is the sum of the separate deductions 
cited above, less the itemized deduction limitation. 

Total Rent and Royalty Income or 
Loss 

This income concept consists of all rent and 
royalty income and loss which was used in comput- 
ing adjusted gross income, including farm rental 
income and suspended rental loss carry-over from 
prior years. It excludes that portion of rental losses 
which was not deductible in computing adjusted 
gross income due to the passive loss rules which 
went into effect for Tax Year 1987. 

Total Tax Credits 

(lines 47, 57, 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) earned income credit (EIC) used to offset 
income tax before credits; 

7) mortgage interest credit; and 

8) other tax credits. 

These amounts were deducted from income tax 
before credits to arrive at income tax after credits. 
For the statistics, the portion of the EIC 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 EIC 



120 



Individual Returns 1992 



could be refunded or applied to other taxes, and was 
classified separately as "earned income credit re- 
fundable portion, " or "earned income credit used to 
offset other taxes. " 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, the alternative minimum tax, self- employ- 
ment tax, social security tax on tips, tax from 
recomputing prior-year investment credits, taxes 
from individual retirement accounts, Section 72 
penalty taxes, and tax on golden parachute pay- 
ments. 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 pay- 
ments. 

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, 1040A, or 1040EZ (see also "Regular 
Tax Computation"); and 

(2) Form 8615, used to compute the tax on invest- 

ment income of children under 14. 

(3) Schedule D, Form 1040, used to compute the 28 

percent tax on long-term capital gains (in excess 
of short-term capital lossed.) 



Unemployment Compensation 

(line 20, Form 1040) 

Beginning in 1987, all unemployment compen- 
sation had to be included in income. 

Unreimbursed Employee Business 
Expenses 

(Une 19, Schedule A) 

This item, added together with most other mis- 
cellaneous itemized deductions, was subject to a 
minimum threshold 2 percent of AGI. Unreimbursed 
employee business expenses included travel, trans- 
portation, meal, and entertainment costs while away 
from home in the performance of job duties. Eighty 
percent of the meal and entertainment expenses was 
deductible, and was calculated on Form 2106, 
Employee Business Expenses. Many other expenses 
such as union dues, safety equipment, uniforms, 
protective clothing, and physical examinations were 
also deductible. (See also, "Miscellaneous Itemized 
Deductions.") 



Section 5 1 991 Forms and 

Instructions 



Page 

Form 1040 and Instructions 122 

Forms 1040 A and Schedules 1, 2, and 3 165 

Form 1040EZ 169 

Schedules A & B, Itemized Deductions and Interest and Dividend Income 170 

Schedule C, Profit or Loss from Business (Sole Proprietorship) 171 

Schedule D, Capital Gains and Losses (and Reconciliation of Forms 1099-B) 172 

Schedule E, Supplemental Income and Loss (From rents, royalties, partnerships 
estates, trusts, REMIC's, etc.) 174 

Schedule EIC, Earned Income Credit 175 

Schedule F, Farm Income and Expenses 176 

Schedule R, Credit for the Elderly or the Disabled 177 

Schedule SE, Social Security Self-Employment Tax 178 

Form 2106, Employee Business Expenses 179 

Form 2441 , Child and Dependent Care Expenses 180 

Form 3800, General Business Credit 181 

Form 625 1 , Alternative Minimum Tax-Individuals 182 

Form 8582, Passive Activity Loss Limitation 183 

Form 8615, Tax for Children Under Age 14 Who Have Investment Income of 
More than $1 ,000 185 

Form 8801 , Credit for Prior Year Minimum Tax .186 

Form 8814, Parent 's Election to Report Child 's Interest and Dividends 1 87 



121 



122 



Individual Returns 1992 




"5= 

8 



I' 

>1 



s 



m 



ill 



a 



ia 



S 



■ Cm ^ 

_ E < 
3 



3iinili!lli 



I 




ii ^1 



El 



s. 
^1 



!i;!ii!!iiti!i!il 




i3 1 



i liiii Hi ifii 



Individual Returns 1992 



123 



g 

£ 

a 

s 

o 

S 
I 









!S 



£f S 
» 8'- 

if 



l! 



II 



lii^^P'sfll-ll i" III ■■ -^ 

jlj3llFslllllll|j 55 I Jllll^i 



Hi 
IP 



rto *»ftto« irtii>«o<Dr.«)a»o»o> o ®°°^52j^i!Ji35SNW 



111 









<» 



ill Hi 



i 






11! 



A, 4 



■1] 






sis )« 



11 

111'' 



1 pjl 



11] 



liii 



11 



ii^ 



Ml- 









2-! 



n 



.I?i 

^^(i 



S 






\mui\ 



W^'j n^ mum 

5 4% 



• 2'sj 






2 



ll 



I' 






nils 
icfllisirlihiilkl 



ill 



3|fJ 

till 

' si 




124 



Individual Returns 1992 




o 
c 
e 



E 

E 
o 
o 



E 

e 



o 

o 



^ f, * R % - 




Individual Returns 1992 



12S 



CM 

c 
o 

o 




(0 

c 
o 

E 
.E cr 



'til 



1° 1 1 



?S2 



!S3i 



»s 






&3 



I 

ill 



Pi 



slllll 
llllll 

I 



m 

Sail 



I 

r 

If 








S3 
as 


si 
II 


si 

i i 

Is 


f 


■eI 
11 



33 



s| 

II 



m 

mi 



iSSI 



^ ? 



S^^lfilii 






See kS| 



£lil-5|r&i| i&3 \itinA I §|ii Ip 

il illprr illfi^i l!li|!ig 
l*i|!i !i II It I i I i 



l^ll 



111 



oiiiifilJilrffiliilllill-il: 



o 

(0 



\a^i 



O 



o 
o 



0) 

«= o 

GQll.lI 



. §i lis iisii|;lsihi?^i 

I 8 I! jh \^im^|hM 
£5|| III' If It ||ll|i II, 

OS la 5 5:.S soff 





>< 
a 



l"5 

fill 











ill 



,!^|il!il 



•ifi^l iflp filfii 

iliiiliiilyliiiltiiihiiifei 




I S! 






11 



ISi 



- 6 £ ?- (M 



8 s 






sillies i1?5'ilii ■ 
iifll^L§rj|g|liiilo|i2fii!?i; 



I §1 ir* "' 







3S 



s|i|:ll 



yi !k ^tf!*i| 



a Ills ysS IlisiS** 
^ --^ S^'IeI^e sail t 8* 

5 js S3iilalllilll!!lil 



126 



Individual Returns 1992 



2 

I 
S 







I 



If 



o5< «s 






mil 



'^1 



llffll 

P !! 

s:3| 




J » I 

Hyifi^iiiiiiiiiii 



Ell 






E^if! III.' if mui lh^:l 



9iS\ 



2 

p Np ilil i 






tf) 



3 §ifl-? 

s5°l E 



3S 



|£ 



nil! 






csriisiii«ii?!£"?tg?!8 






l°13lMii: 



■^lil 






'5| 



_ !5 ^ * P c ^ 
c F 6 = « 2 « 





Ml P if 



^11 ilif^ 

lie es|* 
1! fflll 

J.^ Ill- 'hill 



1^ 

lilf 



f ^ 

II 

ill 



l! 






1 i^ 





I 1 



I 



111 



1 1 « 11 
I « 8 5| 

Hill 



ii 



j| 



fill 



■ >■>>- 






II 

S I 

|i 

i! 
Si 

s 



I 

s 
si 

i! 

! 
it 






X s 



El 







1 ^ 

O u. 

<^ I 

i i 

.0 3 



£0- 



2. 



if 



Individual Returnsl992 



17 



O 



(0 

c 
o 

*i» 

o 

a 



o 
o 

H 

E 

o 



C (A ^ 






ill! 



iiim 

= I t 6 . ;k 



i 

111 jliflf 

Ills ji|?||i 



(D 

, E 

;U 

c 
o 

9 ! 
Ull 



m 

t||l! 

I If Iff 

if - IR°I 

sllilh 



i 



i-»i!«i| ill! 



2f|sy3 
Is" 



s : 



IhiillHlih 




€ '^ slit 

<^ 5 jits 

Eu E j||„ 



If llli Mil |5fl 

*l l!«! *n* s*^i 
|ij5|i||i;||l nil k|^ 



fiililllPlillifiiiJ 




CO 



o 

0) 



II 



h 



11 

It! 



O 
i: ^2 

O 0) >. 
0)0.11. 




9-2 |sl si 



128 



Individual Returns 1992 



SJiB-' E . 3835 

}! J « nil 



ml 



Hlfils i? I ff 






.5 

liflpiiillp p 




£V £ Z ^ r 9 ^ 




I Urn i| 1 Mill 

SllS.^l.liSif »»s 5 



Islets; 



IP 



mr 

'tlH 

' Pm 

2 &• SI25 

5 8 • 6 2 

I? 



11 

h 



SJall Iff 




iSiJs j 

i II if' 



nil 



111 ^S§3|f 

'ilrlillll 



[i l|ili!|f|i 

jS 8js„b| .S.J 

if fsfitlf'^ 



1 UL . 



I? 'mftn 



■6 
V CM 

I' 
12 



:i I i|i iiitn n? 



f 



I 



SM 




M' 111 llih^ 



m 



III, 



llUil 
lltflfl 



I! 



sii 

i 



? 
U 






hulls i 



l*!lfi|i|il 

sif'fiirfs? 

si o ^f 31 1^ 1 




i 


U 


SI 


§s 


?^^- 


sa 


^!| 


ii§ 


QJ S| 



is 



lfl§l 



5 II !l 



1 



I 



If 



« 

« 

c 

3 Sk 



2SI|| 

•fill! I! f I 



ill S^ Jfs 

iit ih-.h 

Wil Iff SB? 



}|i|ffii 



iiisiM« 



mm 

•Sfc £818 



Individual Returns 1992 



129 



lit 



£ iil 



iUHH IfS §11*1111 III! 
5 ill! liitl y l^l*!pp^i«^ il 

2 5' ^£^ 



II 



rj 



111 



Lillllllld' 



? 



It 8e;2 if E 

^il^|51^lilliyillili!!ll-ll 



■ Hi 





J E 



SiS 

Is. 






I i? 



ll§|isi|il!i::il||i.°:;s-=i-fs|,;oici 



:ij« |ii |g^ii|«:i 






||5 



sil 



-11- 

P " 5 2 



•Jiill 



i?sll;li»«°iafills^lillliU^^si*l 








111 I 

I Hi 



IH] 



as B5 



1^ 
Ssl ^ 

i ■ a ft c 









!ll|°|5i|l||||lf!i|i;; 



-l?i 



lil 



!r^*!r 



1*111 ?l 






fHlllisliyics&flllsilliis's'iilllal^ 









La'^lsi3Ei,.t,s3l55 



Si l|lpl|ilit3|sl 






5 I'fsl^li 



i^JJmj i 



6 S f 8 J B_ IS t 6 » « 




1 Sfshl 



IIS: 



It 



n^mrnmnmrnmimimmmi 



ipipli I 



H WW- 





130 



Individual Returns 1992 













cJsjIosllIsilliialgll S .^ 



!!n^?i 




e I o y 1 5 
«l 36Je 

j4of^B-£i|3£5|s;SlS;5;||»., 



Sif ill 'illl: 

o " ft • ft : 






?l 



61515 8o&?^ 



ait E?a ^ 5 c at 1 5 >^si i - Ss °sS E 5 'e's« 






^ 1 ,1 £ s - : * 9 






y^rfillil iMil 



SB' 

9 c ■ 



?£Ss3 a£i*? 

a 



ri 
III 
1 r? 

8 So 






c a 



Ut, 



a 



S y • 5 fi - 




!l!lPli i i |ili| lit 
IliililFiiilllilllllll 



Individual Returns 1992 



131 











;l §111 if if 






Jii t^M^I 



K « S = 3 

|3|l' 

^ 111 'ill i 

"Mill 

g I If 1^1! 



li'olii 





!"llllPlil<l"liirsl 









^ll ill*. 

f- "■ 1 S £ S 
f^ «f 01 2 ^Uj 



132 



Individual Returns 1992 



HI l§! lis 

■ ° ni 











ft iimm 

|l sf'hi III 

tl? • lilts Is l|| 



« <o <> r^ ri 




LUkHtAkU— EuJcM 







„ I "- 6 I 5 

O >• • c « Z E 



fi §1 sillfb i-^i|l f|f^'' 









^1 '-If 



lSi|l°"=sslls 



ill* ?S «S 



?r 






I ifi! 






^ - 5 5 5 ^ ?i ■ - c « c « a S s 



;si 



lirisl^ni'll 



s 

-I 
-«|sll§» 




Individual Returns 1992 



133 




134 



Individual Returns 1992 



■"Is! 

^ E q1 oc ^ 

tU 9 E S " $ 



mi m m 

i|S|K|' lis? ,, 



n«, 




Pi 




«i8 


M 


O 




ra 


^^ u. 


h- 


f^L 


0) 




£ 

s 









lis 

pfi 
II' 



lis 

S OE 

m 



ikllil 



iifirrllrilli^ll 




«sni^*l 


l^£2f^?l 






liililfll 



I 

o 

o 

Ui 



u 



>-J 
in 



Is 

uo 






^2 

sip 

■S if? 
$ > 1 = 






tip 

£ C 4> 

I* 

? " X 



ij 



n 



€ ^ o °- 

S o ^ • 



8 
""18 



ol8 



flP 






^» 



"■lis ^Issi 

sIsBS iB!?6i 
Op « o ^ * *S'*f 

. 5.S i^ $ . i 8 6 S a 



mi 

S ^ o «j > » 
S o £ OC A 



si: 



! Hi 
i lit 



iri 






OS 



o 3 



•- J 1 = 1 
■5 'SfZ 

o nil 

U. if BoU 



5 o 



S 2 I « J 



51; 




Individual Returns 1992 



135 







s 

3 










s 

1 









mm 



136 



Individual Returns 1992 



U) 



o 

0) 

in 



c 
o 

(0 

E 
o 



re 

c 
CD 



iS re 
re 6 



0) 



fc K 



«3 -a? 3 i? jf «' o3 S3 15 83 3 t-? 3 3 ?? c~? 13 S? 5 

\\ illl If til il \\ W \\ \\ \\ lill \i h \\\ 111 1^ 111 If 




C fc t fc fc c 

i t. t t _g^ 



I p! i^i f^i Is i^i J 3^1 1 H Is ll s^? 
If jsi Is? Ill IS 111 M \i\ %i n *i *l '-Is 




.R S *! IS 1^» ;' ^I'i »ii S «-E Is tS »ic § Sj * * 'lilt 

lliliillMiiiliyteilliliiliijlliiihl^^^^^^ 



c t *ii 



*l? 2? 



0) 



— c^ 






£ 



ll 

o E 
oz 



as 
s? 

8?: 



it! 

a ^ o 



?Ss 



ill 





III. I ' 

m 




!ii 



6 
^ > 

K I 



^15 -ill L 



o 
>- 



43 
"il 

:l! 

ill 



3 
8 



Is; 



r?i I Sol 






fSt. 



Sg'igill' 







£4 J, f"^ o S- 



3 £ £|£si 



I 




O9o ifocSad^ft-* 

J 5j5 JiilsilSlHJsilli 



E 

I' 
ll 






~ 5i3 




= O 



?r?f a 









iS % 



? *3 



..gopfj |s|f|i xriS:: 

nni\l fiilii ?lr|i 

-Fcs"!'" *3|3Ji ^sSoic 
IshSl^iJfgllllilfls] 



Iiiilldliltlil;ii|^l3^l 



iS"!ifsj!^^a|'^;l|^i^i 



Willi M^lliil* 

S||||? Ii3||l|si 



^-?Los 




c 
a 
o 
E 
< 

o « 

'-^ 
CO 

£3 
« o 



£8 



^i1 



m 



6l 

■3 is 



ll 



li! 



§ i I £ ! 

ilhi fill 

'•^•j fill! 

a? f |*|e5|?|°|? 3 





¥i^3 



c (rt i £ 2 



i : ' 1 s 
f It! 



ti 



liHsllirifi 



i 1! ill! 



I 

E 



s 



" t 5° g 



!i 



g t. ifif?| 



Individual Returns 1992 



137 






mm 





HihfJfilliillli 



1 i 



s s! 




hIIIiIImIiI I MmM III iMiMt^'llfhii]^ 



-skills 

O E f?»5|5ol 









SpSA 

sari 

2 •( 3 s 

« a 

*1 



3 Si 
o I' 

B < 

of 
mil 



il 

sill 



6 SS8|- 
^- s I o ; 9 s . 

I c £ fi " 



II 



3 = 
£ c 



o % 



a, 
3 

c 

10 



3 
O 



■: S 3 S ! 3 oo 



It 
s * c &.(/) 

3U. 9 *- « 



0) 

nlililllrlli 



, - « S -r 



S S " p I 



£ > c - © 
|5.o „^ 

pill 

oil i 




i 
illilllllllilMiyiiiiilll 



s2 2s?83 i§i s33? S?55s ?s3 iJ i 151 ss S 




sl 






oooooooo*- - 



;E I 



^l-^f si's 



138 



Individual Returns 1992 




X~ *l 65 

Hi! II 



fill 



8 
II 



li 



O C.2 

H tf) O 

O o 3 
XU.Q. 



Is I I 



!1^ 



= 11° 

lis 



4^ 



sis 




iililiiiiiii? 



Ifti 



4iSci C(5a(r $£oom 



Si S" 
I I "^ 



OOtLffi 



1^ a 

hi' 



3 '6^ I 

§ C c S o o 



u9aa IX 



n 



" lil 



S3e 



HI- 



§1 i I 

ill tii 






W Si 

Elf 






I II 



i||i 



« li 















?l« 



O C CD 

'n\ 

3 5 O 

l5l 



s * 

O i ? 



I 



55» 



ii 

"5 






Isf 



is? 



ll 






^11 



Individual Returns 1992 



139 



(0 



O 



C 

n 

(A 

Q.£ 





Sllillll 



|s sills s?si 
*- M&lE|3|ii|!l 

£lirlislsh-|iij 




y e o u o 

-li-- 



E 

>< 

(0 

Q. 

«> >f 




2 



J- of I = cS 



I =£■£ = 5 
p u ^ O u 
- c £ c c >• 




140 



Individual Returns 1992 



lill 
III I 



1 



.1 



uh 



'5'fi'fi'^ SoiSiS "-cjiMo ?^iniB r»no«DA 
(ptSiStO i2<0(pr^ K.r^f~r~ r^r^r-.^. hs-f^it 









^intQK ttotOtS --rsirvn 4^tfi(6 r~sa>A 



S--ff>iO 5''5*'C 'I'-oiip ^^oiio ^--oiiD 
(O 10 ^ St"' ■- rv rv tn 4mi/)io r-.sco0i 



iJlli 



\!i^ 



iil 



Lil 



ifi^^ 



3 

iiM 



lit 



!-!!'§ mi im l!:-l III! 
lip. ml ml Im ml. 



a'-oiio ^"-OKO ^--(Tuo ^•-enio ii^oiio 

■-•-Od rt^^ifl i£r~r>>2 WOQ»- (V(Ofl5^ 

(Vip*f»jf«] <S|(NicsitN c^((M<^Jl^J rsinrtrl f-)rtrtrt 

3 — OliO 5»-<THO 1--OHO ^^mio ^•-o><i 

•-•-tM rt^^ifl iCr^r^A *OQ»- fvn?)3 

t>jrsicvtNi pjcyt>(C\i r^(si(Sirvi (Mf^rtn rirtrtrt 

S'-^lO g^OliO I'-OtiO 9«-ffnO ^--CTHO 

•- -- fsi rt^«i/l iAr-r>-cD tfiQQ-- C«J O n « 

csicMCsio* cMfyrvirsj (MrsirMCM Sjrtftn t^rtrtrt 

3"-0t(0 'I--anO ^--oiiO -a^mio «»-o>w 

•"•-(M t'lt -9 ifi topvh-n ovoo-- <^QQ3 



p.si mi m^ ^m m^ 

«aD«i«l •««« eosidcD «i'«a}«o «di<D9 

§g.i». m^ m^ mi m^ 



e«« ««« 



S— OllC ^--CTI* "T^OHil ^--0*10 n'-OUC 

■A (£ i-~ oo (T> *i g "" 2i fv j5 jt "^ "^ S '^ 5 S £ 

S-- Oi lO t '' 'J>'t> '^ '' <Ji 'O ^--(THO t •- O^ ID 

iDiOf~ na>a>Oi •-cnojo !S''^''^s '^SS' 

(Oior~ »0>oiQ "-ot^Q 3«lu>« r>.(Dmci 

pH.pH.^h^ ^.FH.r«^«0 <D<oa3aD o«a>fl fiDwflo<D 

Si-0)lD ^•"0>"*> ^--ffilO ^--miC ^--Otu) 

lOior^ eooidiQ ''SfStS iStlfilSX ^SS 



ms p^i si^i g8S| ^|§§ 

■riinintft lAMMin n'Moin lAinwfm minwio* 

ip.s. i^p is§.^ ip.s. mi 



nmiAio m<nmm mir 



g'-ono 3.'' '^ ft ^■"'"ifi 3i'~SC*^ ii'-ono 
S (o IS OD m 00 00 <o 2 a) CO a oiehcnoi QicntnS 



oDstncD ID 9 A to 2ii>(t)S (Dchjfio) cno>9tS 



|8sgp3§3§i§ig8Sp2§ 

■4ett4ri rJrJrlW oirJrJcf rlcjfjpl fJftt(Vr) 



m %m ss§s g§gs §pi 

^etri r4r4clc4 cJtJrfrJ cIrJcJrJ rlt^rJt^ 



m$ mi i55S ifSS ssfl 
assg ass| ;sss jsss ssss 

nrtrtri rtMd'w *^^^ 4q^« ^^4« 

V-- one 3':*« t.-o'io '»•'*'? rt^oiip 

SSSS SSs9 55f5'3 3S5l ;i?9S 

S^li? 3 = X£ ^--ijiig 4 — Olio « - 0)<c 
(Oicr^ ocnvio •-r<jruco ^tn>/iio r^VKiffi 
otortn Drin^ ^^'W* ^««9 '»*'»■» 



m^ f[m. mi. ^m mi 

• • 4» n 9 a a a a> a a a> a' a' a' a a a' a' o 

§.§i». I^^l ISSS §§g» 1112 

aoia'a' aaaa aSaiei^ oi99ai »»ai9 



S::SS SifX J^ffS JSSS SSSf 

n^C>^0> 0>tf^tf>9^ vl^O>^ 0>000 OOOO 

l>-o>iD S**""!} 5L'"*''!S 2'"SC'^ I'-aui 
hao>a o>Aa& 9>oid9 0)0oo oooo 

(■-Olio S""*?!! S'"''*IS S""?!* n.-ono 
n o* a o aaaa aao>a o^Soo oooo 

naaa aaaa aaaa aooo oooo 



\m mi mi ^m m^ 

> e « « « « « «' »' «' o' « « «' le tt » « «' r-' 

[IP. ^^§^ mi m.? ii.is. 



Vtfw vioi0<e oio'wio vvio'io vtoioM 



S.- a lO ^t -^ <T>(o 

lA ijp r^ <e a a Q 

S- a tfi g — a ip 

lO ip r<- '^ £ ^ 5 

«— aio g'-a* 

!fi !£ "^ $ ft! S 



Tito g — aio ^"-aio 
poop poop 



■•■-atfi g — aifl * — aip 

— p* pj rt ^ >n m lo F> IB ip a 

poop opp5 p3po 

at- uno 3--aio w--ato ^ — aio ^--aiB 

i£><£ir^ Aaap •-pjr^n «inini2 r>>aia>a 

aaaa aaao oooo oooo oooo 



i§»ipS§3p§Sg»||§i§ 

rit^rfn ftfitifi rfnnrf ririnn «««'*' 



S8sgp3SS§|§3gsip^ 

•iriri rfeSfiri rSrinn titifiii ^n*in 



a — aio 3t'"*'C 

^ w^ g^ 1/) ^ tn 4n tf> 

5 — ato ^•-aio 

p----ei* rt^^S 

tA in lA >n tO <A tn >n 

g'-aio g«-aio 

a-- a « ^ •- a iD 

■- ■- pn rtg ^ ^ 

•fiifi -/^ -rt inioifiin 



J»-aio g«-aio n — atio 

r~ p^ a app'- f^oo^ 

1/1 HI >n inio <o ID <o lo >o <o 

g — a^ 3 — g* « — a>o 

■n in M^ iT) in e !S lO iouiu)2 

S-aio j^gitf) ^-aio 

r~ r>. 2 aoQ-- iN<n?J^ 

u^ i/> ^ in iD IV to ID lo lo to 

S'-aio 3'"SC'* f — aio 

oinin inSS^ lO v v ^ 



mi mi s§p ^m m^ 

d o' o' o o o o' o' o' o' o o' o* o* o o o o o' •- 



%m. mi mi §sgs %m 

o'oo'o' o oo'o o'o'o'o' o'o'o'o' oo o'o' 



J--aio g^a* w — a« ^"-ato « — aiD 
oSSo SS5S •-p'CNrt « in in to P'-nsa 

S88o SSS? r:?:;5 ? 



o SSfi "-(vi^rt 4inini2 r>-»Ba 



Tito t ■- a « 



gs8sis|«=55?;5?»?;;« 



[p.? mi '■■ 



m im im 
iii mi mi 



o 
o 
in 



Idi 



IJIt ■--■■■' 

Iff- SooSS 

ai ft > i-)n(2ri 



f 



i IP^ 



|3S 
I a •= o uv 

KS I? 4 >. 



S|f|o 



*8 E c (^ 

5e ul c s 



6 o = ii' S 

- c * t p 

i?lsl 

9 >c 3 u c 



W 0) 



i^li 



Ifjl 



^ ^ ^ 't ^t^^ ^*^^ 

r-.^-rBl rvioan r«.^gm 

S;;; SS*5 5333 



Iff 



ai^ ■- ^ » (vioan ?>-.-«« 
O----^ IMIMtMrt rjg'iS 

S;;; SSSS 5333 



<l 



§s£| S|£| Sisi 

rln'<4<} <<t3!}<4 rlrlWrf 

g»»£ m^ iUi 

rtt4€4ri c}<}>}<] r[rji4<4 



S»-aio '^ — aifl ^--atp ••-aio ^ — aip 

lo 10 r>. <Baap •-'^(Mt'i « in in to p^noia 

^«^^ 4v«in tnuiinin i/iininin imninin 

S--aio ^"^aio ^--aio «--aio -j--aip 

lo (O rv naao --r^r^n « imn to p^moja 

^?3« 3«^>n >nminin <AininA in^in<f) 

g«-a«) g — a* «--aio g--a* «--aie 

>A<0(pr>- naap --(s<ci*t^ gininifi r>>cDma 

«^4^ 4««in tnifiinin ini/iinin in>n>nu^ 



§§sp§P3§pigppp. 

^ririn rtrtnrf orirtri omod rtri«w 

§i§8ppssp§PMPS 



hU 



In 



r^^^m (Mioan f^--^<0 rytpao i>*^-«eo <MiDacn r^>-gtt 
aooo "-"---CN c*nrtrt ^4^in mioiow f«.»>~p*a) naaa 

oo .- ^ •- f^ r*nrtS ^ * ^ in intoow r^r^r^v aiaaa 



111 



* r^<-gn CMtoar) f'---g<0 fyiparj r-..-go pyioao r---g» 

>l aooo .---^c^ CMPirtrt *5^in mioioio r-t^r^oJ «oaaa 

g — RfNtM (NrurMrl eMCMtSKM rMCMOJCM C\<(NPKfM rV(M<S.f^ niCM6*6j 

is 



§!-!! !!:! §!§! §11! §:ll §!§! Illl 
ip^ §s.3a sp^ Pic nm ms. mi. 



t •- Olio g — aiD g'-aic g^-aio ^--aio 

p.-.-(u ■~jgg<f> 'S'^'^'S aoo>- oir-m ^ 

g^aio g*-aio g«-aip g^aio ^*-aio 

Q r- t^ T\i oggin J>f~- r^ 9 aOO-- OuPiO* 

iDlDi^lO isiOiOuD lOiOiOv lOt^P^P^ r^rH.p>.rH 

^•^a« g--aio g-^a* g>-aio ■^--aio 

rt— ^(>l (*>gg<n '4'^'^^ aoo— runo* 

g^aio g^aio g--a«o g«-aio ■*--aiD 

Q^^r-j V^^ 'S'^'^Tt aoo-- ruoow 



§§p pp 3iP pp pp 

V W « * V V «* V^ * •' • V «' V * * V »' « 

;p. pp pp. p.p. pp. 



«««« «w«^ 



r « « « » * 



(MiDan f^ — ^aj c^ioao r-.r'gA rvtoan r».-g5 D!£Z>^ 

o O O •- — cj pm f^ r> n o g ginifun <oiO>0'-~ '«-<d«« aaao 

d Pin M nnnn rjrtnrt rtni^rt rtono onrtrt rtrid^ 

C^iciao r-. •- ^ g) (Mioao r^^gio r><ioan >^ — g« fvjioaf^ 

o o O •- •' t>* rv (N r) A n g gininin loiAior^ •■.aio^ aaao 

r>r>rin r>r>r>M rtcinrt rtr>on rtrtnn nrtrtrt r>i-in'« 

(Mipan h. -- ^ eo rMioarj f~ — g » (Mican f"- — g 5 ^fiff?3 

So o •- •- (M cv (N <*) n o Y g in in >n tpioiO'~- r-toiSiB aaao 

rtrten nnort Mrtrtrt rt n n d rtrtSn nrtrtrt picnn* 

cMioan p«---^«o c^iDa<^ •^ — ^<9 cjioan r-^gA (si^a<^ 

SQ o •- •- <M (M N noog g in in in loviQ''- r>.(ema aaao 

in <n (•) r>r»DD rtrtrtrt rtrtnn tnortn orlrtrt piom« 



8§B§ 5?p pp pSi 53=8 SSSi S2eI 

cIrlrJri r4cirit4 cJrIr44 r4r4fJrJ r4rJrJr4 rJrJrlri Nt4t4t4 

§§is §S3; PP 893S §»3; §Pk Ssis 

t4<4pJff (4(4(Jf4 t4c4rJt4 (4r4r4rJ (>I(4nlAl rJ(^t4rJ f^f^'o^I 



Ml 
liii 



III 



1 



0<^ rtioart r~- w- ■^ n tMioao r-..-gm rvtoan 

-- ^(MtMCM nnn^ ^<rtirifi loiStot'- 

•- •-cMcijN nnnW v^Ain (owo^- 

•- •'t^f^cv nnnW ••tninA toww-- 

o<M p>ioar> h-»-«<o r<i0O>'^ p^.-g<p tNioao 

•- •- cj rv rN tn (n <*i V ^minin lOioiO'^ 



r^--go (N«ao f"-«-^« (NiOaO f-.-g« 

r^««« aaao o— <-■- isicNCdt^ n«'«« 

i>.^g« (Mioa^ f^--g«) t>i leoTt r*.-^® 

r--cDisB aaao o<-*-r- ctttf^n n««« 

"^ - g 5 CMioap} r>. — « to Oitoam r^ — ^ m 

f^otoe aaao o-- — — fMO*«Mrj n**^ 

'^•"35 ^ip5**** PH.»-^iO rsiioar^ p^*-^ic 

r^iDODv aaao o^^^ Pdc^f^Jf^ n^^^ 






""»§ S3£g 9gS8 SSS§ »3;§ S3k§ S3sg SSSi §§£§ SSs| 
S88S 8SSC gggc gggE gsgs gggs iggK saag gggc ggjc 



S«S3 


SI^JE ssss 


SSS3 


£;:;? SSSS 


a»S3 


is=;s ssss 


sxss 


^0^^^.^-. aJOSia 




§.|s?. 


PP pp. 


§.§.i.s. 


%m pp. 



Individual Returns 1992 



141 



i 






III 



hh 



hui 



Iff- 1 



<l 



lill 



III I 



iii 



S3SS «S2S SS85 SS:S8 3S5S 

n'»"»^ ■^^v^ lOu^inuS inmuiio <0(0U3<0 

^ ^ ^ V ^ n^* "» ^ ■« ^ ^ ^ ^ ■w ^ fl' V «' ^' 

§^ a> (Nj (C o ^ <x> CM (C o ■* <D r>i ip o qS(\jio 

•-rjn inr^ioai -"CMgin iptsai^ f>jn>r)tf> 

<D O O CD m <D 0> (7) CT» ^ o> Ci at o oooo 

S-- OHO ^--^t ■«i~CT)iD ^ •- CTiip ■fl^Oiip 

to (O r>- (0 0)0)0 •- c^ CN O ^ 1/1 tn (O r^ DO CD o> 

nrtmn rtp>n^ ^«^t» ^■v^^ "S^^v 

QJO^^»- ^ Qir^r^ --*ilOtf*) r^^^noi O^^*"**^ 

HiOinm o>Qmn tnip>>-a> otMo« (Or>.oiQ 

ssssis Kiia'R' R'aRS a'iii'sa as»s' 

8888 88«a aaaa aaaa aaaa 

^•-oiio 3'~''*'S Tt'"^JS 3'"?!'^ i--o)i5 

ch o> ot oi oi 91 o> o 9 C) ot o> o>ooo oooo 

rn rj r> ri rS ri ci m (^ in" cS rS o* V «' «' «' « «' ^' 

O ^ 4 <N (£) O q CD r-J lO O ^ CO CSl If) O ^IDCVIO 

Sr-3o 1- r> 3 B h-mo*- ca ■>» ^ r>- «o>i-c\j 

cj> * p q p e3 O q p •- •- ^ ^ ^ ^ ^ — (>i cj 

3^o>io S*"*?? ■w>-o>iD 9*"SJ'0 ■^■-OHO 

en 0> O^ 0> OiOiOiOt 9^0t&t 9) O O O OOOO 

nnnd <n ri ri (^' ri to n rS en' «' 'Z ^' V w' «" «' 

Sryt~ r- ulotr)t>- •-uioitn r^i-irtoi rtp«.--i/) 

•- (M ^ in lip (Q o> •- CM n lii 104010 (^ n >/) (O 

V in m lA in in ^ in lO lO ui <ci iS in <ri r» p. r>. r>. r>. 

iWMilHl 2f2i nil 

aa'a'a SRSi^ asaa saas aaa;; 

s'i^aa «««« sa'ss assa «««« 

3--CTna ^•-Sl* ^i-OllO 5--OHD ■fl--o>io 

ifjicp^ CDCiffip '-c>jrMcn ^ininio hH.m(p^ 

^^4^ •* « « in in in in in lAininin ininuiin 

ri (-1 r) rt rinmm citnriri cirinri H n~ pi n' 

o^oDC^ lAQ^m ciioc?^ 5':^<^5 gorvio 

r^ rt ^ lo r>- ot o •- <n ^ lo f^ <o o •- rt 5(10^-2 

S«-ano ^--oiip ^--CTno 1--OHO ^--oiip 

4Cipr~ «0>0>Q "-rvrgpl 'Wininio r-isnot 

^^^^ 4^^in iniAinin inininin ininin^ 

c*>omf*i ^0(^0 rttoc^fo en c*> CO n <n fn ^ (n 

oirti^"- inatnr~ •- ino} tn t^ •- tnot o'^'-in 

in (^ <Q O •- r^ ^ in r~(DO>>- cm 4 m la ooi^'Cm 

10 10 (C r>. h. K. rv r^ r>- r>> 1^ CD csotcpn tsnoiot 

ricnrirj cn'ocncn c-icncno picnoM (nntnin 

saas saaa ^ss^ asss ass;!. 

a'aa'a aa;]!] aaa'a a'aa'a aatia 



o^oiM loo-fis ruipo^ ncuioo g«tsno 

r. (A 0> •- iM V iT) to s> (Ti r* CM tn in (O to oiprsin 

lA 10 to p- f>- r- r>. t^ r>. r^ 10 (O (O lO (D <D lO Ot 0> Oi 

4' 4' V V V »» 4' 4 V V n V v' V ^" n « *' 4" V 

OV(0(M lOO^n C<JlCO<4 tOIMIOQ ^idcmio 

CO a O CM r> in lO f"- 01 O CM rt « ID f"- m o ■- en ^ 

op--— .-^^»- i-rMr^rii cmcmcmcm ncncnrt 

5 — Olio n — CTliO n'-OilO ^--OHO fl'-O'lO 

p----fM rt^^in (Of-.f-.eB oiop— fvnn-q 

iniDinin inininin ininmin mtoioio loioiow 

«« ^" ■It ^" V ^" *' V ■«" 4* 1 -^ ^' «■ 4' i» «' n V ^' 

.- en ^ in r-. a o •- en v in 1-- (do--cm iiini^eo 

lOiOiOiO (Oiof-^ r-.r-.^>.^« r-.CDCDCD ODCDCDtt 

iHininin inininin ^ininm minuiin inmtfim 

§|?I1III1M§ im lili 

8888 8888 8888 SSSS 888S 

8888 8888 8888 8888 8888 

S'-omj ^"-oiip ^--oiio ^--OHO -t--onp 

(Oipr-. 4cng>o --eM?jrt 4inmi2 p-.«too> 

W n' 4' «" ^' V «»' ■>» ■* ■• ■« -i" ^ v' ^ V -»' "» 4' 4' 

O^cDCM loo-vn CM1O04 mcMiQO ^nrjin 

4 in to CD o) •- CM en mtpcDcn qcMcnm <or>>a>p 

fy (M (M CM cj en en en pi rt n m ^ « ^ v ^ v v A 

a'-OUD 'I'-Oxp ^"-OilO 't'-OilO ■tf'-Oltp 

us in r-- 00 en ch o i-cvCMcn ^ininio '-.CDtstTi 

4' Ti' ^' I* ■« •»' ^' -» ^' «' 1* «' 4 V V 4' '»' ^' ^' V 

Cienf-— inotenr-- —inoicj p-- — inoi cnr-— in 

h-.K.4CD cDttSs cdSo)0) oioioiS oooo 

II?fIIIIlMri§«|Ifii 

!:!:kr KR^n R!;'!;!: ;;!:»!; REiK'a 

KKSa RSRR RRSS SRRR RRSS 

§■-0110 ■«'-0>lO ^•-CBlD 5«-IJnO ^•-OlID 

■-•-CM ■^'IT^'S S'^'^? *00-- cMenen« 

ririnri nrinri en en en en tnnnr-i en e-i en en 

S^tgiM lOO^Ol CM(004 (Qe>iino ^(DCMiO 

•-CM^ ine^ipdi "-cM^in (Ocptji-- eMcninip 

^^^if iri>>>« inininin inininio loioioio 

I'-oiio ^--ctud ■<»'-o>io ^•-(Jtio t'-enio 

p.-,-(M '3"1^'" 'S'^'^S *°o»- rwcrnn-* 

nrifir^ e-ienenen enenenen enenrien enenenri 

en in in to otocMen ininr-ai otMcnv or-. 010 

otatoiot 0) p p p p p p p —.—.— •■. — ". — "N 

en en tn en in « n ^ V ^ ^^ ■• « ^ 1 « « « ^ 

?I?pIisl§IiWCIili 

W « * » V « V V V « • * W * « V V [0 

* * W * ^ V « * V V V » V * V V V «' V 

NNM<^ filNNN MNNM NMMM CM CM e^ CX 



O 4 <0 CM 10 O ^ CD r-J 10 O '* to CM (O O q CO (M 10 

icp-io --en^^ f-.a)0-- rviwinr- epoi--(M 

finm ^ t**^^ -t-oimn mininin ininioio 

4*-OllD '^■-IPID ^--CTIIO ^^OllO ^--Olip 

in up 10 r-^ (0 0)0)0 •- (M CM en ^ininio r-.cDcDOi 



O) •- ru 3 "^£"'2 



ss 



a)>-rua in^iooi •-CMeniO lOio^i 

10 0)01 O) O) O) Q) 0000 OOO' 

iriininin ininuSin ibibioio loidioio ibioidio 



iii mm mm mm mm. 



mi IIP- III! IIP 

nnnH 



enrtc^o nnnn nnnn < 



mm nnnn nnnn nnnn nnir 



S-~0)io «»-(«io 3«-g)0 gwcMic 
i^in iof~ r~ a> oiopCM tn^iof- 
I CM CM CM CM eMeMCMCM oi ri tn f> rtenrtc 



O ^ <0 FM 10 O •> to CM lO Q ■« 10 CM to O ^ <0 (M lO 

cMc^^io f-*Q— rJ^'B'^ So — en ^mr-co 

inininin ininioiD loioioio iDr^p^r^ p« p^ r-- r-. 

S'-OIIO '0--OHD ^.-OIID ^.-OlID r»<-0)lD 

■-•-CM cn^wS lOe^^-CD oioo-- ^'^J23t 



aaaa 

§|88 



aaaa aa'as' ass'a aa'aa 
aaa'!^ aaaa aaaa aa'aa 



«»-CTIIO 1'-OHP '»--0)IO ^"-CTIIO ^--OllO 

n 10 ID r^ 10 0)0)0 ■' CM CM en -jininiD i-> lO (O O) 



S-- O) 10 I •- o 
(Oior~ <oo) O 






n o> en p.- — in o 



-.«0»- en^inr- s O r- 



as SSI 

SSSS" 



SSSS SSSS SSSS sssa 

SSSS SSSS SSSS SSSS 



hh 



m 



Iff I 



Sll 



§■-01(0 ^■-OilO ^"-OilO ^--OilD TI^-OliO 

•-•-(M rtg^in (ip^e-.ffi Oioo^- CMCnen* 

000 0000 0000 &•---•- .-•-•-.- 

tn en en en rinnri ririritn H en en ri r^t-irin 

Q^ani lO q '4 10 cMipo^ CDCMioq vcocmio 

nopcM rtAtOf^ oiotMen ^eof-.* ci •- en ^ 

cjCMrten rtenenen en^^^ 44«« inininin 

en n* en en ciciriri rifi t^iri en en tn en nriHri 

§r- 0"0 3'"^'C H'"'''S 1'"?!'° ^•-0)iD 
ooS ooPo iSooS S.-.-^ ^^^^ 
en tn en tn en en en en en en en en en en tn en en en en en 

§•-0)10 'S'"*'"© Tt'~*!fi S""?!* W'-oiio 
000 8000 (Sooo S — --^ ^ ,- ,- ^ 
en en en en entnentn en en « en r-iennen rinnn 

mmmmmmmmmm 

aa'aa aaaa aaaa aaaa aaas 

8888 8888 8888 8888 8888 

Hnipior-. CD en 01 Q T-cMtM(*] ^mmiS r-.<DaA 
■n in in in inmmio totOiOio lOioioio id<C<diD 

J--0)iD 5»-0)* i»i-0)ID ^"-OlID •J-'CMtfl 
(Qtfr-. 4o>o>q •-cmcmA 4i0<'>'« r>.motO 
in A_ A_ in lA in in 2 p p p id io P p p p iS p r>. 

a --0)10 n^-O?* ^--OnD ^•-0>lD ^•-0)lp 

totof- <DO)0)q "-CMfMO ^mioio p-.ffimA 

m^iAin Aininw toPPP Pidid« ididioid 

(MCiieNiN (MeMtMCM CMCM(^i(^i tMi>iiM(M* (m cm cm cm" 

Si-0)IO f'-T'C ^--Oiio ^.-0)id ^r-O)* 
10 p F~ s 01 (>) O ■" (M CM tn ^ in m 10 r-. cd n o> 
inAAin AinmiS loioiDp PtotoS id2<0(D 

CStcifMCM CM CM CM cm' tM CM CM Cm' CM CM CM Cm" CM CM (M <m" 

im mi mm im mi 
11!-!- llli IM IIE! Illl 

?E?~ ?:?? ?ttl ?°§s 5§§? 
?H?~ ?;?? ?£?? ?s§s aaS? 

3 = SS S;f S SESS 558S SoSS 

5E?? 55?? It"? ?il^ SSSS 

V W * « * « V V * * W * »" V « « V »' m" 

IIP. 111^ ii.ii iP.s. mm. 



Sr- aiio ^--oiiD i^-oiio I'-oiio ij--0)io 
loeor-. Po)Oio •-r-iCMtn ^inmiS i--a)tooi 

en en en en en tn en tn en en tn en en en en en en tn in en 

q ^ « CM IDO^p CMlOOlf StMlDO ^CpCMlD 

pr^pq ■-tn^irt r-.pO'- tMwinp* tntfi'-eM 

in in in ID IDtOlOtO (OIDr--r-. r-. r.. p>. h. >-. P-. is to 

X«-O)io g^-O"* v<-o)iD ■^ — oiio ^•-atic 
lDlD^.. wO)Oio ^cMCMtn 4ininio K-eocotT) 

— — — — — t- — CM CMfMCMCM (M CM CM <M CM CM CM CM 

tnenentn nnnri en en ri e-i en tn en en riririn 

X^-o)io fl^-OHO ^mcDPj r^ — inm enr~.-rf> 

to ID r- o 01 o> o •- CM p in (0 0)0)0 CM en in to 

•-^•-•- •-•-•-ry cMrMCMCM CMCMNrt enrtmrt 

tn en en tn rinr^n rinrntn ntnriri en en tn tn 

m^ mi mm mm mm 

K^KR SSKS ^^N^ RSSS MMNN 

IIP. mm im mm mm 

ficjRS R^KS w^NM nRSS e*f*c4P* 

3«-0)io ^■-0x0 ^•-oiio ■g'-oiio ^ r- irno 
.-.-R en"»'*in pr>.t>.s *HS*~ "^SSS 

0<TCprM (oqgn CMiDQD «rMtoq ■> » cm 10 
CMtn^iD f--0)Q-- QHS'^ S S "" ginf^P 

3r-0)io ^■-o)'D i*--oi(p ^•-(pto ^--oiio 
•-•-CM n-^ t ^ pr-r-.* oiqp-- fMenQ3 

t--K^K. K■^..f-.^- ^KKh." ^--IDCOOD 4C04(0 

a "-0)10 n^-O)!? ^--oiio g^-oiio T'-oiio 
— .-CM A^^^ Pf^r-S '''SS'" e^SSS 

mm pp 3iii iPi III! 
ills ii;i§§s§i IIP iin 

«--0)iD ^■-Oi'O ^--OitO •»— 0»iO -Jf-OXD 

SSSS saas sssa ssss ssss 

«.-0)ID ^ — 3)(C ^•-OilO '^•-OilO ^--O)* 

in (D to (^ (O o> 01 o •- CM CM en 'dininp r-iscoA 
cmcmCmcm cMOtNcn enentntn rtenenrt ennrtn 

CM CM tN cm' cm' cm cm cm' CM CM CM CM CM CM CM (M CM CM tM CM 
« — 0)iD ^"-OliD ^■-OliO ■» — Olio •J'-Oilp 

lA 10 ID (^ CO O) O) O •'CMtMcn 4 in in p r-vtotii 
CMCMfMCM ryCucMtn entntnen tntnort enmrttn 

S-- a><a V •- <f}<c 'T'-oip ■11— 0)p ■^•-fTiip 
10 lO r-. CD en O) o •- CM tM en 4ininp f--tDeoo) 
CMCMCMCM cMCMCMen cn tn tn cn tnenenrt tnr^^tn 

imimmmmmmmm 

m'lftMKt mM{tf>ift lOM^miri m'ln'inin iniriin«> 

m.m mm. mm. mm. mm. 

viinttini tnmMin iriiriu>iA m'wiin'in inmH^'in 



S^-oiio ■W'-oiio ■fl'-oiio ^-^oiio ^--cnp 

.-■-CM e^qgift pi-.r--S oiOO-- tMeno5 

nenmcn enrtenen encnenen tniiiii "S^^^ 

O ^ (O (M ip O n to CM (O O '3 (D CM ID O ^ CO CM (O 

SPpm *«-(MO inpioo) pCMcni p^mo 

flOCDes eoO)0)0) tjt 9^ Ot O^ OOOO OOO*- 

ririnri Penentn tncnenen ^'^i-i twv"^ 

•I — oiiD ■^•-oiio ^--(nio ^--oiio ^■-01(0 

q.- — CM en"»5in pr^f^p oioo*- fMcnrtg 

rtcnenen e^e^e^tn encntnrt tn^^w t t -4 /v 

ririnn tn en en rn en cn tn en nnnn nt-inri 

Oimf-.^ inoienp.. w- in ^n r^'-inen en^-.'-in 

p.«,jq, jj;^^ Jjj.rj j;^;^j, g^gj 



nen cncncnen 



(Jsisiri SiisJsJ afim fisifiri 3dsia 

ilPgpS SSSS §§!» gill 
tiaM ama nsmfi ma^i aM^ 



hU 



mi 



If 11 



J 



a--01i0 ■^ •- Q><0 ■I'-CTiiD ^-^OtiO •(■-gjip 

(Ope-- p o) 01 g •- CM IM r) -4 in in p r-.CDC0O) 

§1C0tM <OOiT4 CMlDOl QCMlpO ^ntMp 

•"CMT inp-.pO) — cM'win iocD(Ti>- CMcninio 

9 o <5 p p p o —•"■"."". ■", "" ", ^. 'N ^. 'N f^ 

<9 — OiiD g — 0)iD ^— Olp ■a.-Olip fl»-0)ip 

^££^ St^^H ^cMCMO 3*'^^l£ ^SSffi 

S'-cniD «>-g)<o ^•-oiio T'-oip ^"-O)!© 

iD^e-. pO)0)p ^CMCMrn g'^^v r..4(00) 



ill 



III 
,1 



11?^ mm m.m mm mm 

»aiai» ai»»9 at ot 9 9 a a o> ca a ai ai o 

mmmmmmmmmm 

« • a ot « « 9 • aiaiaSai a oi a a o9 9Ci 



hlf 



Ififi 



Iff I 



^■-0)iD "»"-0)iD ^--oiio ^■-eniD -^--anD 

9;;s 531S SSSS saas asss 

3^-o>io 1 — o)ip g.-enifl g--2)iD ii-ono 

•-•-CM rt^gA p*«i-.p wop-- CMcnog 

^**« «^-4* #«44 ^iniTiin pinpp 

3^-oi(0 Ti'-o)ip «--oiio '*--o)io i»^-0)to 

•-•-CM en««in (O'-.'-.CD cJ)Oo— iMcn'^g 

«V'*v ■«^«^ ^^I'w wiOinin mppp 

S3 



III 



ill 



iis| ps§ m.m m.m m.m. 

■) « id' o « e id' «' lO c «> tf « ■> 4* « o a> o h^ 

mm mm mm mm. mm. 

<b «' lo' « V « e' V « ID <i « c « <o «' o o «' « 



142 



Individual Returns 1992 



HI 



<i! 



Ill 



l;h 



Inii 

IfTl 
f 



III 
,1 



hh 



IfHi 



hit 



ill 



hU 



\mi 



hi I 



III 



y4<«'« 7dSinSi AtrtuiS lAieipu) ic<s3tf> 
*2*3B i/>--to*v r-ow"* oitno4> --i^r^flp 

S*S8 SSllS S82~ ?:?tS SkrI 

o 6 o '-' -^ -■ "' •-' '-' '-' - -" -■ -■ ^' ^' --* -■ ^' J 
r>t«-«-«n o>p}f~-- tn<rinF~ "-looin t^ — low 

insxs xs^i, aass ss^.e; ccst 

d) «) (b s> 00 (b so «d' o) si a> a> eb n' oi ■> ib n a 
oimis..- t,f>atc2'~- --irtCBr) f-.-tooi pif-^ui 

^.S39 33$:;. ?S!:^a JllflKS 8^33 

o o o o o o o o o o o o o c> o o o o o o 
K r- r- K r- f«. t* ^. k •-> i>- r-' »»' f>-' ^-T r- k h- »».' rf 

§.ig». iiii iiii mi. llh. 

f~r- f^ t^ »- t^ ^. p* r^ f-." •>. r>. r-' r>- r>-' f^' r. p«. r-* fa' 
»^^^ ^ » ■» ■» -y ^ * » ^^^^ ♦^■«» 

§ii3S§£i§SS3«£«§ii32 

«a>«>a> ««>«>ai aj«b«i«i a>a>Ki'«i tbs'ncb 

<n0!^0 ^r-ucy r~n»f Ainoif •-f^r^s 

CfQU^ ito.-rf ■«id>^« ONSfrfi i^«Q.- 

pppo 0»-«-.- .-t-^.- ^i<f(Ntn| rsif>^c^n 

oooo o'oo'o odoo oooo boo'o 

r)t^t/> ffiQ^.^ iQgtnr^ '-matn ra--i/>o< 

&.s.^r Sscc. ssztt, xsss ss,»a 

<Q*fi*8 4FQ^<? ■ooi'^m orvrt« <or>-9Q 
^intnin ^ifiiouJ toeiotO r>-r>-r^r^ ^>r^^.n 

«««« iiii iiii iiii ««» 

mi mi iiii iiii iiii 

siga ssss sffga ssss ssss 

^^ K> K- h^ V flO to OD VCDCOOft 0>^AOI 0>900 

S-9COC4 IOOq«Q (SJICQ* COrflQO ■««Qt>llp 
r^mO '-rt^in f^«Q«- (>j«inr- s 9 •- R 
•-•-•-t^ (sir^CMCij fuc^MPJ r)n<^o on^"* 

c-)f^»-«^ 0*rjrw»- i/)o>r)p^ '"^'^JCQ ^'~''^SC 
<D V » 00 3 $ Ot Ok ^Q^Ok^ OOOO OOOO 

Sr>r^^ i/^0>rlr^ *-i/lCT>0 r^*-i/>CTi r^r^^i/) 

m mi im mi im 
llll iiii iiii iiii iiii 



;a?i» S23~s BiSg: ssss 3fS!" 

■.r^r^p. r>-r^i>-A «0al2 ««9ai AAAc 









not^o m--<of\i F^n<D« crxnoip —r^rj* 

i^RRs sssft ss;3 5S55 sasa 



O^^^^A ^^J^^•- inokOK. ^''^fiQ ^^•-^/>CT» 

p-SSIS «p2«D« 95iS(a XcdSS pope 

^r»^»- ^o^f^r^ »-*AQir> r-.#-»AO* rtf^''*'^ 

Sp^tDO ^r^'rftn p-«oi-- ri^^Q^ rfo»^r< 

ieiOt~- t^ r^ f~ r~. F^r^r>.« aJ<o«« ««oo> 

OOOO o'ood oooo' bddd dddb 



^**3 3*i* *53* <»*3 3*<9 

§i§MP§§3p§3gMPS 
*«* SS9S *»js iiii tin 



ssiis sjJS asss gass jssis 

s)««7i o>»w* Aoloo poop p >-•-•- 

^3Si S;SS SSfS ^^Sl SSS3 

o'o'bd o'oo'o' 6b 6 6 do do dddd 



$«!ll; 888S 8SS2 SSIS tSl^S 

p. r^V.>.' 83 b b «a b b b b ^ddvi dmnai 

»S3iB nSp^ S^olp SSpp 3ppp 
o> O) 9t O) O) ct 9> (J) ot o> o> ot 0> o o o oooo 



ppigpipi 

iiii iiii iiii 



888 

555 

§§§§ ^p| mi im mi 

iiii 8988 HH iiii fiii 



§^«Q(>i lOQ^oo iNteoj (pcMioQ ^«rN« 

4*»^ «o — (v* '•^f-b *^c<5 >n2b9 

ppo 0.---»- t~ r- .- r- i-r^tMCN 0*R*\(6l 

fvnn lAovn (^493 9r>j<0O ^corsiif 

iAAa A--r<4rt in22A or^O^ li^^vio 

^^4 •« tn to tn tn lA io i/i « b (O to iB lo lo r~- 

r)f-.»-rf) oirjf^-- irtOiMr- •-irtoio f«.»-m<ji 

•-oi^m <obo>«- rvfiiAto toatbt^ ni/xo'^ 

— — — — •-.•-.•". (V rj fvi r* (S( N S( rt PI ri pi rt ri 

t*OQ o^uir- g>o«-pi ^io>>>eD O'-nw 

oiOioo OOOO o>-«-"- —.-^^ rjpiKNirv 

<o to ^ ^ o> c> <^ ^ ^ty>ot^ o> Ok oi Ok oi Ok Ok o> 



§8sgpgH§S§3§8|§§S§ 

t^^^W ^^^'^ ^(^rJ^ cJrJf^N i>frJoIb 

§ii» iiii Vm Im im 

^^^^ 39!;^ i^^i ^i^^ n^rici 



SS-a Sg'S SSSJ Si::!*8 ISSX 

Aooo OOOO •-•-•-•- •-•-•-A p4f^<^r>4 

oibbb dddd dddd dddd bobb 

PI Ok ^ o i*> — to rv t^nn^ o>>/ko<o --f--p^«) 

•^bQiM rz'OVV Ok — ojj mp^»fi (NQ^w 

i/k in lO lO lo 'o <B IB lo r- r^ fv r^ r. r- 9 lanCOv 



P^r^^tn OkroF>.- •noir^r- 

SS2; SJSt SJSRI 

Ok 9 A Ok O O O OOOO 

b b o b o - - - — — — ' — 



0(MP1« lOK oip 



»■?■»» 

§§8? 



3333 3333 
3333 3333 



igppsi 

3333 3338 

g§§MP2 

3333 3333 



SSS3 asas sass ssss 

KoKSify ArvNn r>p(nrt p)rt*^ 

8^l«a £8S2 

t^ »» h. fs. ^ ^. C « 



w b <o lo 

bobb bbbb bbbb dddd 



mi 



dddd 



ett^r-in o> o ^- — I 



aoi P5 »"■ •- m Ok PI 
loaok •- c4Pi>n 



s;S3 



O dD <0 



tt 4> V> O dD <0 



oooo oooo oooo oooo oooo 



888 

l55 

m» 

iiii 



mum 

PMSS3 

333 3883 



im 

iiii 
83g| 

8833 



mi 

iiii 

im 

iiii 



CO <o V 



lO- 






t?S3 



ir-- •- tQ « nf- 

5SS5 385 



<D (O flD 

Ok o> o> ^ 

tftOkPj^* --i/iokrl I 

ininmto in ui >n 2 > 



« X in in in X >/ 



$>no(C 
— nj 

O Ok Ok Ok 



9 0> Ok o 
Ok Ok Ok o 



p«cs(r>^S i 
Ok o> Ok Ok I 



"1 <n ri f^ rt fo V 






im 

35?3 
^533 



PS? 

3333 



3SS§ 

3333 

^PS §3§3 
3333 3333 



3333 

§3§» 
3333 



3333 
3333 



ill 



ill 



ill 



hU 



Iff I 



III 



l.ii 



Ifiri 



Iff I 



f 



Sil 

,1 



hU 



Imi 



hi I 



1 






35*^ looao) p^ioo^ oorMtoo ^ntMio 

ass sss; 33S!; Issa ssss 



.« ii?i 3§§i 5s?§ ???? 

tb b b b b b b r^- r^ r^ p^ r^' p~ t^ r~^ f-. r^' c-' »» r-- 






S8S3 S8BS 2-s: 

in CO to lo to b b b bbbio ' 






i p p 5 3 S — _ ■- 



§§ppps§s§ 

8'8'Sit 9ll(A8' S>>i;f 

§318 mi mi 
i(9i8'>f KK8S aniji 



3gp3i3§ 
ssss sXsa 

§3gMPi 

fiiiiii 8S88 



bbbb 

Ills 



bbbb 
s.«S — 



a>% — pv 
b b b b 



sa£8 

PVIMCSlCM 

toi^tbb 



m^inh. no — ^ 



(N PI pl rt 
bbbb 

3SS8 



3a^s 

CM Pi^ P* P^ 



8§Pi 

§§88! 



il 



§sp 



3§p 

§3gg 
ssaa" 



333§ 

»»'i!J8' 



S3as *8;s sxsa ssss jssis 

PMP^pjn^ <yorirt Ant^n n'«-«4 «55« 



S — OkiA Sj^JC S'"'''S il?iR* * — Ok^ 
C090D b b flD b 0dobo vftcKok otoktfkw 



1 sfssa 



a£S3 



4) to 9 <0 V O CO A 



OiQP- — . 

b (O to to I 



}Otnf~ •- in Ok pj 

IRSR RSsa 



i§28 
ma 
issa 






b lO b b 

mm': 

imi 
ahtit 



?;33 

im 

aplaa 



?^sf 



r-no — 
Pmp^Kp) 
bbbb 



piiniodo 
b b b b 



«Q^CQ rsitOQv (DPuiog ^a>r>itc 

pufvit>jc\< pinrtrt p>inrt« -a^^* 

lOOnep pvtoo^ 4(Nipo "» « cNi lO 

ini^tQA — pii ^ in i2nok— '^^''^4 

OkP>P^— mOkPir^ »-inokP3 f^*-g^Ok 

aass sffi;s 3S85 siisa 

Ok O fij O in (O r^ 0> O fv P) « U3 r^ Ok O 

— fv (Nj pm pg psi pu c^ rt pi p) rt rt o P^ * 



i§PPS§3§S§38S|g§§§ 

8888 8888 8888 8888 8883 

§3|8PP§3P§388§S§S 
8888 8888 8888 8888 8888 



33f^ o 

nrtPiP 
dddit 

3p-Sq 

1^ K- ^- 2 

3385 



ijrtPirt 



<00<ICp C^liO Q 3 VtNiOQ «0<M>0 

SS33 Siss snss 5,SSS 

*^ S 3 Si '^ !S S '* (D (M to o 3 3'^'^ 

<o b <D o n Z Ok Ok ^ ^ Ok oi Sokoo 

Oko^^— rf>o»Pi^^ — inokrt ^—^flk 

'«in>nin Aifiinin Siotoio b<ooii> 

■nihinin >nbinb bbbb i/ii/it/iiri 

inokp}"^ --inokp) p~- — inok o'«-«-in 

btobok — wpiin locpokp runinto 

pirtrtP) ^ * « ■• ??«iA bbioin 



§8ppS§3i3§3gp3§3§ 

8888 8888 8888 8888 888R 

§§§8pp§PUi^HP3 

8888 8888 8888 8888 8888 






O* Ok ^ Ok 

ibb 

■- <7liO 



(b <o lo b 



£|3S »SS3 ssiss 38a;s 

in in in lo >oioiOie loio'^^- k. r^ r^ p.. 

>0«<D <^ to O ^ S) CM lO O « DO IM lO 

sis 358S SS:2 ;?t¥ 



inokc^i^ "-ingio p«. — .nOk pip-- — in 
— N^m f^boi- cM«inio bcn-pii 
lOinLnin inininio lOioiOto coiop^p^ 



I'P 

Sa'aa 

(P- 



P§HP|3§sS3§3§ 

aaaa aaaa aaaa aaas 

§P§§PP3§8pp 
aaaa aaaa a'sfaa aaaa 



o 3 « py lOO^A f^tpo^ (QcsitOQ ««c\itQ 
r-cOcA-- pit-vinio mA — rv tninion cfiOcMi'i 
fi^^in inininin ininioio loioioio iOP^p~r>- 

§ga>fM loo^ffi C-11005 sp^ioo jtorvo 
01 p PJ (^ in <j p^ 21 S '^ H SSB'^SS o ■- p^ t 

in b o Ok p PJ en in loi^-cno c^tn^ia »-• oi o •- 

— 3^5 f^mp- n^mi- so — pu ^mp^op 
«n4« Q^inin iniAinui inbtoto bio>oio 

iip^sg 1 3§ sFilp pIF 

3S?3 33?? SS?S S?S? SSSJ 

§gl?gpg Ills 131? 1383 
iiii 3333 3333 3333 333? 

O31OCN (OQVV PiiioO^ OPuiOO 'QVrMiO 
PJ ^ in r>- <D O ■- Pt « in pa <e ok ■- P>< v in to CO A 

O ^ CD CM lO O « <N to O Y (Q C^ lO O « CO CSl iX) 

3<"v9 v — psn uiioSA ocMoA bp-okp 
000 O--"-— ,-^^_ PiiPiIPmPV PUfMINn 

riP. — in oio^-— inokPlf^ — inoic^ p^ — i/ioi 
•- pvv <n lobok— <^^^*£ S^S^ p^iniora 

okpkpa^ inokOP^ — incJkc^ Pa — inok pip^ — in 

»>-0>QPg c^^b"^ OkO«-Pl WtO>^« Q •" Q a 

ininioio bbiSio (Or>pafa papapah, Svbb 

PP P.3I 3P.I PP PP 

nfinfi rtwfin Rofin nnH^ nnnn 

im. m.i. PP §.3P psi 

1 1 '- ^' t '^ f^' ^' '^ '^ '"' '^ fc ^* ''* ^* ^" i^' ^ '*' 

p>p>pi« Hr>p»n nnnn hnnn nnnn 

S«<BCd lOQ«tt P^iOQ^ IBrxiOO W(DIN>0 
O^OCVi lO O S 9 CMiOO^ nruiOO «OPa>0 

p •- fv< » in fa * Ok ■- pv « in 10 <o o> •- Pi. (^ in iB 
SPktfsicM fvfypwfi* nnAn rtpirk^ ^^«9 

a — OktO 5--OHO « — OiiO 5--OHO ^"-CPlO 
•-•-pj rt^^in lop^pas Aoo>- p*p»c-k* 

— •-•-— — — --•- — — — — — (^fV<N PwfMCStCM 

i/iinuSin inuSinin ininin<n u-iinbb bi/iinjS 

ijkopa"- j^oic^*^ —inokp^ p~«-viOk opa—in 
r^inios OkpQO in^»ao> ocnpjj b'^T'Q 

fa^^pa p^t^oo CDCDICm OkOkOkOk WOkOkO 

im P3S 3P§ 3gp 333§ 

ssss i^ni ssss ssss sssa 

§3§MP3§3P§3gMP3 
ssss ssss i},?ix ssss ssss 



Individual Returns 1992 



143 



1 

ill 



HI 



uU 



Mi 



f 



III 
,1 



Uh 



mi 

kit 



HI 

.1 



\i\\ 



m\ 



ml 



lit 
A 



;if S ssH mil Ssii psg 



SS5^ 



n tb (O w w CO 2f r-^ 
die<6>6 loiDcbio 



sgss 

lb i£i (£> Id' 



^- ^- S St 

ib(o'<b*b 



§nf~r- m^icor- "-lowco rv^oio 
CMcOirt <br^0io r^0«(0 r>.OiQr 



rvcanoi loii^ SS^'^S S^ffi"" <5'0"-f~- 



g 



8888 

§§§g 
8388 



3888 8888 
8888 3888 



88'8'S 
8'88'8' 



8388 
8381^ 



S tc2S 



§S3g gsgs I 

•ifocoto cococoo I 



CD cv v (S 






cof**--i/i a}nt^ V- I/) ot f^*^ --inoico f^--tn 
^ CM « « (oa)a>i- iVQiQio opoocM coiow 

^f^h^h- ^^^.co OwvcA COoOdkO Q>oioi 



r>4m(oo> gqifl-- coc^r-.co CDttoiin oiO<~r>- 
(ow--™ 2 * "^ jB S *^ 12 IC X S Xl *" f^^'or^ 






S8S8 : 
§i§»i 



Ips mi 



agS8 ! 

§3gs| 



mu 



2,790 
2,804 
2,818 
2,832 
2,846 
2,860 
2,874 
2,888 


CMiDO^ 


fsiCMCMCO 


5ssi 




sssi 




KRSS 




« « * « 


^ 11 i» ^ 


^ V 'I ^ 




pis 


!§§§ 









I (D ^ Ot ■!> o lO •- r 

I nAioai o •- to ^ 



ssss 



33I8S S'SSS 



3§s 
s'ss's 

9t9!3Si S'SS'S 



§§;§ 

[ SS'Sig 



QijcDCM jC^SS 3*^93 ' 



COff>«Q iO.-«J(\i r>.cOiD^ OiifiQiD •-P^t* 



is! 



>£i i£> CO 10 



S8So 



sata 



Sooo oooo 



ssss 

§§18 

S8SS 



88S8 



8833 



IPI§S§§ 
ssss ssss 



ssss 

§§§g 

ssss 



ssss 
ssss 






So II ct> r<J to 
tv| (O ^ iOr- 



iiii 


ssis 






U3U3U><C 


Ilii 


aisi 

to to' CO co' 


°?3S 


stsg 


tSSS 


KSRS 


ses§ 


im 


55!! 


155? 



|8S8 
S'S'S'S 
§§8S 
3383' 



P§§ 
3333 

833g 



3'3'SS' 
3333 



|88| 
3333 

§§g8 
8333 



3332 

§§§i 
3'3'3'3' 



= 11? 



10^ (O CMlpOT 

1 11 <n to (o iJ> »- r 



6m -- 10 g CO 
Tiffioo 00 



Wffioo 0000 — - 



COCM10O ^COfMlO 

coinSco oiorMO 

fo (O CO (o' CO fo' ri CO 

<3i>nO<o •-r.cMO) 



5aS s? 



ss;5 3:^ 



8888 

§§fS 
8'8'8'8' 



8888 
3888 



8388 
8888 



2i?i 

8388 

§S§S 
8888 



888s 

§§§§ 
8'88'8' 



iISs ii'~ S?S? ?Sa? H^S 

coot«Q m^ip<Nr i^coM^ okaoio --i^fyW 

sesg ssSs fsRSS! asss sssf 



•- CM ^ 10 IP di 0> •- 



■utouiio eo0>O(% 



rgtpcooi 50m-- (OCMr^co ODgo>»o 1 

3^uir^ A •- CM ^ ^i^ego •- O >» « 1 
4«^ ^mi/ii/i i/itniinic icuSiOiO < 



as 

(0(0 ibib 



Di00>0 (OiOtCU) 



ilES 



)ig§§. 3§^§ %m m. 

^ 1 1" t t f^" t^ f- 1 1^' i~"' ' - - - 

ov)d» )d<d«v »«» 



~ K r~ r^^. ■ 



§§?! 
§§IMPUS§Uigg§|i| 

66S " 



iDtOlDV ip)pe« <D<D«B 






83SS 

^' ^' n -9 


4,246 

4.260 
4,274 
4,288 
4,302 
4,316 
4,330 
4,344 

4,358 
4,372 
4,386 

4,400 


« ^ ^* ^ 


ssas 

uxocow 


SSSS SSSS ISf« 

10 <b to (d </) >/i >£• ID •D'd.O'D 


55S = 

id (b(b to 


rifiriri 


3.329 
3,343 
3,357 
3,371 
3,385 
3,399 
3,413 
3,427 
3,441 
3,455 
3,469 
3483 


SsSs 


r\i<Bnat 


15,564 
15,580 
15,595 
15,611 
15,626 
5,642 
15 657 
15,673 

5,688 
5,704 
5,719 
5735 


SS5£ 



ip§§ 

I Hi 



iiii 

an 3ZZS 



s§§§ 

zzzz 

§s§§ 

zzzz 



|88: 

ZZZZ 

§§88 

ZZZZ zzzz 



zz'z's 



MB 


1151 


sf?l 


COCMtCQ 

:;saS 

CO CO (O to" 


^So- 
coco riri 


im 


ScgS 

cocort « 
iW >A u-i •» 


SSI? 


OxAOtO 


irtuStniri 




liis 


asSs 

CsitsicMfM 


§11? 


10 to 3 ID 


mSStO 
11 •» 1 ^ 


5§ss 

^ ^ •»■ <t' 




ssss 

^ It « w 


t ^ i*' «■ 


m.% 


P.3.1 


P.SI 


mi 


m% 


WW 

§§18 


«>W» WW «»w 

g^8§. i.?§.8 iig? 


§§i§ 


»<o w 


WW 


new 


WW 


££»» 



iii 



iili 

liiii 
Iff I 



I 



lit 



S't vrM coo ^ D < 
ip r>- Q) C3 CM cO ^ I 
otaia\o> 0000 < 



COO)^ o 



33SE 



S3°S 



A CO 83 a 



38 — 

o— — — 
to' co' co' co" 



P-COC01 eninoio --f^rim 

S5 CTl •- CM 5 tp P^ ^ O CM rt 

cocD^ QiAtTio> ^000 

'«>nr-n o ■- (va mr-soi 

SCMF^fO » * sun o^o•-^- 






ssss 

||8S 

ss's'i' ssss 



§^3!§igm§i§ 

ssss ssss SSSK 

§3||§3gg|P§ 

ssss SS'S'li SSSS 



sg;s 



MlOO a eOC% 



no>-30 rf^^tocM r^tooo^ CTunoi 
^00 •- 10 n (O P-OIOCM COl/lf^C 






— (M-J U 



sSr; 



1 CO lO 10 V 



ass: ss; 



3 5558 



- uig 



as 



U^ 2 CD 3i 
li^iniOiD 



§§§s 

CiCi'KK 






IIP 

§3P 

E&'KC; 



§88| 
§3g8 |P§ 



O V V tM IQ O ^ « CxlOOq I 
•- CM CO m to n <7I Q CM CO </^ 10 I 

m>/imin tnui>/>tc> iO(OiO<o < 



pf- *— i 






ioiOioS r^ r- 



tor ^ lA in I 



I C-i 10 CO CO 



po 3 « (MIO 



D CD CD (7> 9 



§i?^ 

sfa's's 
§§ss 
^s'i's' 



ssss ssss 

P§MP| 
ssss ssss 



ssss 

§§§» 

sisis's 



i:i:(s 

§§i§ 
ss:!:! 



uU 



?5?£ l§?| a^^^ ^R^§ SSsp 



ifili 



D Q 9 O^ O) O 



tor-. Cno 



*!!-!• !!;■! ^?l? I§?l 
i^ 



f».(D*>- A-Vinio 1 

(C (O (D r>. p«. f- p- p- I 



M(M CMCOCOC 



Iff I 



<o»^ •- « oicot-. I- 



o>cot-.i- lno>fo^- *-i/i»o ^-•-lno> 

5SRR asSS SftSS ;53¥ 

o'c3d 



5R 

> o'o'bo 



0000 0000 I 



CMPjSt^ 

co' CO CO ri 
d o b o' 



m Amtn 
b o' b o' 



r> rt ^ ^ 

Pes 

b b b b 



^ §.' 



i2 ic iSS 
odod 



r. CDO'- 
CO cO <•_ « 



bbbb 



gSRS 5°sg Sg^g Spg gg^^ 



If §1 iIsS i 



Sq«-(o incpna 
I ASioul iotpicti 



3IJi 

riri CO ri 

intonoi 

b o' b b 

loocoo) 



ri ri ri ri CO CO CO (O 

§QQiQ lOrv 01 o 

(D(DS CD CD CD 171 

bbbb oddd 



•- (0 uSS I 
to (o to 10 I 



0> O^ A v> 

bbbb 



r- -mot 
oiSSo 
b b -■■ r-' 



CMOOCOO) ^omr- iD(Nr.co 1 
^cv^m r^*Qfa QCSa ' 
r. r>. r^ r- N- K S (B is IS <D s> 1 



sit 



S8S8 : 

g§88 : 
^3'3'3' : 



1^1 

33:f 



pp im i 

3333 :f8dS I 

sppsggi 



|8P 
Mi 



Ma 



%m 

xz'z's 

§§8S 
ZZZZ 



PP 3§P 
xxxx zzzz 

m?i mi 

zzzz zzzz 



3gp 
zzzz 

§§§g 

zzzz" 



p.p 

zzxsi 

p§§ 

zzzz 



§§p 

ss's'a 
ssss 



ssss 

p§.l 



SIP 
ssss" 

IIP 

s's's's 



l§pp§§ 

s's's's ssss 

§§§s 

ssss" 



'P§§ 

' ssss 



uU 






n A — CM 
bbbb 



C?^CDCm lOOaO CMtD03 flOCMlOO ^s^ 

KS5;ffi sssi $£se ^.f^2? ;:?§ 



0000 0000 



Mii 
Iffl 






|§§§ §§?? 5S 






rt CO CO CO 



SS'.T 



T T T ''? 

0> Ot 0> 0> 



Kaa _ 






0000 0000 0000 



cow ic 

C»OCm4 



3S? 



flOCMIOQ 



do do 



-CM 5 w 



CD tD ^ 

dddd 
cowao 
A in in in 



0000 



dddd I 



§lii 



^S 3R!J 



^ moi ... -. 

S;S 3S5.5 



co^ — t'^ CTCor^"- intficoh-. r-*nwco p-^—m 
c^^iOK. a30«-co ^inr-.w o ■- CM 3 inf-^oj 



<n w 0> tf* 

a 



o* a o^ o* 

mCTi 

ss 






i 

O m CTt C7^ 



0> O) ^ Ci 



01 01 CTi O 



a>gO(M 
dddd 



dddd 






CD 03 ^ W 71 W 



1 

ill 



lit 
.1 



§§P 
ssss 

§|8S 
SSSS' 8888 



; mi 

ssss 

PP 



s'ss's 

IIP 

8'S'SS 



3gp 
S's's's 

P|S 

ssss' s's's's 



ss's 

PP 



IIP i 
iiii PP IP 



nmm mm^i 



§8Sg 

Im 



KS's'Si 
P.P 



tniriMtfi M^MiMin tfrnnm tx^mitt < 



§IP 
sfa'K'K 

§§§S| 
sfsfsla I 



PSI 
aa'a'sj 

m 
ha 



K'a'rfsi 
lip 



IIP 
§111 



[P§ 



144 



Individual Returns 1992 



1 

m 



hU 



\ni^ 



ill 



f s 



lit 
,1 



hU 



i 

il! 



Mil 



i^Sioft nSSS *^''''"* iNf-i-Kri icn^o 

F^i^JSo) oiciSS encr>o>S (KtPii^S oooo 

0)<na>(7> ffioiatot oiffioi^ cti<jictio oooo 

'^^'SS If^lC^ ^-0{5g gii/ioip ^i^fs.® 

■".•".•"'", •-•-iNpij rNicsjryrv oinort rtnn^ 



SSS3 JsSs s?S; stsi Ssss 

D (D IS a> (D a> <B (b CD <i> « wsoi <iia><sa> 



p^. *•• ^*5;In inini/ii/S i/>>n3<^ io«oicS 

I??! tli§ lip igTi Ifii 

assa eszi ss'sa sass ss'si 

8888 8833 8338 3883 8338 



lit 



hi? 



,151] 



iff I 



lil 



<9 



i£ — ^-iv; S^qia oiQ*-io rvr-r5« ^oiuio 

SS^S »SSi S.SSS. 338o sS:^: 

a>»<D<s oxncoio <bc>ffi(7> 9i<no>oi Qioitnat 

SIC * 2 '^•z'O^ ^;n(o« OiiOOiO --f^r«» 

lyi — rt ^ (O r>. ai O pij rt in IO(CO>~ (1 ^ lO i>- 

— — ru tM CM (M rsi (v nnrin rt rt * * « 4 3 v 

'2'!:^^ oiof"--- tO<iir>F^ •-i/iCTim r>.<'in<r> 

■niocDat Qt^Qu; ior^o>o tvn^-fi f-mo — 

^ /-. ^ f* A oi IB dp « CD CO 91 <n e><n 9> 01 oi o o 

r.^f~*^ r^(s.r>,j>^ r^f^f^h. »^V.^,f-, t-J^aiai 



3<a ng> ^o«o«- ior«r-r) cD'^oiin otO'-r- 
*w-«i/> lOininift >niDic(C i£(ois(C p~f>.F..f-, 
oooo oooo oooo oooo oooo 



8£33 88SS 8888 8888 888S 

§§§MP^§S^^§SSHi§S 

8888 8888 8888 8888 8888 



-^^t^J <Df^gj^ 0*nt-u? f^rff^O^ ^^^O 
7>ffiO> O^O^OO OOOO •-•---^ ^*-*-f^ 



f^Oi5Q u^^^o^^J t^(^«o« CTiinOiO — ►-(ViCD 

•rxficBO "-O^* »--C7iOrg (nioi^eo o«-n* 

cacytMM <^rtrtrt nrt«^ ^«^« inmtn>n 

oooo oooo' oooo oooo oooo 

«-)i----i/i aior--- >/iO>r>»^ •-iflffx^ "^^unyi 

-- os( 3 ji ipc^^.- (>,inu^i^ aoiocM ninioK. 

^o^o^ot o>o>dio oooo oo*--- ^^v-^ 

•O •£• lb iC> lb >b (£) F^ r>.' r>. r>. r>.' r~.r~.i-~r-.' r^ >>.' r>.' r>- 

r^cor^CT* 50U1-- iprrf^-n o^^u^ o*^*^f~ 

m«i^p^ ^^cjH ifir-ooo ^rt^io (o* — <% 

in Ml in </) in u) U> lO icio to r-- i^ r^ r~ r~ r^>>.a><S 



oooo oooo oooo OOOO OOOO 



nafehoi ci^ffioi SSoo doSS 6— •-•- 
<ocD(D« ovsia) «>«9i9> 9ia>o>oi oiototoi 



o r- ri V i2 Ob a< ■- S 3 """' S 2 *" "^ £ x 9 X 



2222 2222 2222 2222 2228 
2222 2222 2222 2222 2222 



ttCi: CCf:!; KCCC CtCC CCCS 
c'ccc CCt'C CCtt t'tct tRtC 



"fi^tG a>rjO>^ gm'-io rvr~ r^m •» at ,n q 

inr-wo ■- n ^ lO ttgi--<Ni 4inr-S o--nui 

•"•"•""N <s<rsir*(>( r\ir4nr^ rtnnPi 9i«-^« 

o>o>0ia> fficrioiffi oiaio>0) ffioioioi woioio 



C 3 !C^ eoO'-r) «inp~«o o •- r« ^ inj^i 
oooo o--<-«~ —•-•-,- c^JCMr•ll^l rursi' 
O0<O0 <DCDtf9 (0<DflD^ iooct<b cbcbco^ 



"Iff* ^otn»- iprgKo (S^o>in o<d*-.- 

DV <b<oSv ttdO^Cn 9>^CiO oooO 

3d dodp oooo odd—" ■-•-' 

"ijr%j fM(Ni(Moj fsirNgr^fN* r\*r^<Nf*j ^^<^Jl 



I!!-? ??l! ?P? ?^--.? ???§ 

ttvss <D <c <s tt fli e 9 a> voss niociS 

II:-: llll !?|| II!-:- IP-? 

€>»»a <o<pa» »»Bg wso sntec 



S:;'^!!:' SC'^a 9*2::,* r-jf-na -oovg^o 

p-ji>j(Sif\j rurii-irt nf-)Mn «^4^ 47>nin 
<D<D(Oo <ocDA0 (DscDtb ^(bi3D<b <DVcb(s 



ooigo in^-iDr* i^cxbw 0>inoiC ^r-rgm 

■S*^?!- '^^'2'i «o-rt ^tocBA -tNj4^ 

inininiO iOi£iO«0 tcr-r-f.. r->r>.r~f^ sa>oa] 

oddd oooo oood dddd oood 



— irt o^o^"" ino^or*. 



rio - _ . , - . 

«u)r..<n 0"-r>« (Of^DO --riwin 

•- iw ix i>* i^j fsi rij ri M ri r> rt rt n rt « ^ ^ ^ « 

rjB(^0> go>/>-- lorMf^n 9> ^ a> •n ou>— f- 

SS'^S OrMr>m 2 lO oi ■- (\i4ifir~ * O rg r) 

wOCD QiOiC>^ WCTiC^O oodo O-- — •- 

Q>(T> c^ (j> <T)Wff)o* ffiffitTid dddd dodo 



%m mi ^M. M?i sis§ 

<D s a> n v (c V ■) <B s 8) <s <s n <b 0) oi <s ■> 9> 

§§? gp.s i3§s ii§«. liii 



S-f-iNi ttrnoi4 o>n — le <Mr~mn ^oiino 
f^^"*^ ^^viA ininiAin iniriio*^ w^i^i^ 
oooo OOOO dood oooo dood 



b <c * •- r* 3 






n«(S(7> Or^r^in ior.(7iQ mm^io >>.9>0'' 
■"**"-•- r>jrjr*fN rjr*<Nirt nrtrto rir)^^ 



3t 0t ^ 0> t7t o> ^^ 






rvj a> n en ^ o in ■- icr<ir..n n « oi lO 0<0 — '^ 
^SfSS tS*"^ ninic« *-N* 2r^ff>o 

oooo OO---- .-.-.-.- — nr-j(N PMf^r-tr^ 

ml pit lli§ till iiii 

83SS SS83 883;^ 8388 3388 

§is»^PS§S§^iS§s|3§§ 

3388 8333' 8883 8383 8833 



?5ffi— t\i 'iinr^ 0>O(nS tn<«S$ —rsi^S 
^^in ininmin ^i^toio ib^wib r^hKrH-r.. 
oiffiCTioi 9iffiaio) o>(Ticr>a> 9101^01 crivitTiO) 



9co<DflD ttocDio Qttdtt 4)^<b<b 9CD<b4> 



^«O0* aQin— lOcxf-O <S«C>n OiO--r^ 

9SP-rv ^ibr^o^ Sfunm 2A&i- O'^^r- 
00-— ^^^- ^r^<r^lr^l SryRjo rtrtrto 



§??gs§ss3§gii8?igii§ 

8338 sHaa sUsi 883^ !iasa 

§i§?gpS§SSS§S§»§gi£ 
aaaa aasi^ aaa^ ria'asi a'^a^ 



DO 0Q<DIS <^(S<D<b C^OOffi <CI9a 



oooo oooo o 



r~-a)0-- r^^mr^ no>--(M •siniba (Ti—rvn 

^^inin miAin^ ininioic tbicicw i^PH-p^rK.. 

riiiB^at ^om— (orvjf^n ovotin oio — »- 

ini0CD0> — n^io K.CT*or** n^ib<9 o--r^^ 

-■•-■-— (Sicsifycij r>jr>jMn rlnrtrt «qv4 

oood oddd oodo ddoo oooo 



9 Q 9 CO o 



oooo 0cDa3co cD<b(bflo 



pp pp psi sgp. %m 

01 <r> ot 0) oi at o> 91 (n 01 9> at tn 01 9> a* o» 01" oi o' 
^. h> r^ r. ^.^.r.r>■ f. f» ►- ^ »- f~ ».. ►. >^ t^ ^ SB 

IP? gap. i?§? IP? im 

o> ffi o< oi 91 oi ot 01 0^' at oi i7> ai at Oi oT ai ai oi ai 



i 



hh 



III I 









om — « 
1 01 ^ o m •- (O r^ f^ pj m ^ 9>inoiC 

^aSS SS;3 3*si SKSS 



: S3 






9ioi0t9t o>ata>at oi^tot^t a^otcnai o^ciotat 






lb ib <b lb 



■« inioaj 01 •^ 



lb lb lb lb 



S"" *3 T wa5o>»- rv-»rfir^ SS'-O Aipmc 
10 10 lA 10 (b lO f^ r-. r-> >>> r^ r^aoia! (Dnso 









§§?! pp 

V W « * V * V 

ill? %m 



ml 



§p?i 



iD>-i~-(v CDoaig oin.~iA rjf^nflo •» anno 

Rsss SRSS »5sS sssa JStS 

noi^o in--i£>fM f-.rioo'w 0iino<o — f^rj* 

•^Tff'B w — fN^ in»^*d --nin* «oai — ry 

ipiO>£>« lor^r^-p^ r~. f~ r~ A O) n (O S » IB (D 0> 

a^---tfi o»oF---- tf>9»o^~ »-ino>^ ^^ — inoi 

10 « O) or^nin (or-.o>C3 (Mr)Y<0 r^ 01 — 

prtMrt «^«« «««^ inMfiA^ minicic 

r\i o) (*} <7> * Q irt •- ip rw »■- CO 9 '« 01 >n o lO •- r- 

--cM'«in i>~sior4 n>ni£)is (n--csi« tor^mo 

oioiAoi o>oioo oooo o------ ^ — ^r* 



p?pippi§ig?§|gii 

■n a^ IT m vt in ib ■>' in m^' in irt tfi wi m' «> in in «^' «' 
r^r>.r-.r^ r^r>.r>r.. r^^^r^h. ^.r^K-r>. r^r^^^r^ 

IP.? IP.I SP.I IP? III! 



to •- t-~ rt iDfiai-^ Oin--io (sif^nto ■■WinQ 

drsii^in ¥9^*~ m'«ior~ oor^n $SS 

dOi^o .n<~io(N f-rjtp'"! 9>inQio ^»--(si« 

a>nr>.A Qunui ifCDA-- N « « r^ » O r< o 

(» (T> 9* 9> dddd dddd dodo dddd 

SSS''^ g>0»-o *inr~oo o«-rii2 "T^S* 

riDoat 50in- iCfM'^r^ m^Oiin ow«-r. 

rsfrtiniD «og«-o 4ior~oi OfMC^irt r-.*Q«- 

cjc^tscM njrtnrt rtrt(^r> ««^* ^^Am 



§??IPP?IP§??||§II 

«' «' d e « «' «' e « e e « «> e « « « «' ci r-' 

IP? ipi §?ii IP? iPi 

« e <b n « e e «' e' ci «* a> « «' «' e <> e e «' 



lill 
lljf^ 



111 I 



f 



i 

I 



lit 
.1 



■oibibib 


lb lb (bib 


lb lb <b lb 


asiMioo 

SRSS 

lb lb lb >o 


lb lb Id lb 


sl5l 


ssfs 


CD lb n d 


oimoio 


cicbnab 


or- - m 
•n'ininin 


s§sR ssSs 


Wa 


■n in m' >n 


SIS? 


SS£^ 


r-<p«p A 


i£ii 


Piss 


I!:l ^11! II!! llll III! 



SitlDCM IC O V S> (SlIO o g «r-ilOO 
«inp- cod'-rx «inr-A a)»-(M^ 1 
^v^^ ^inmin ^inmin miDiAib ^ 



>o 10 10 10 


w<o<o<o 


lOiOiOiO 


lOIOtOlO 


({ilOiOlO 


s?ss 

ebvno) 




Bsisin 


lias 




mmmm 


ps5 


icSioiS 




•-Jinior- 


(^cDt-i(n 




<DCDIC«D 


eboiaiiii 


0*- f- 



lb >£) lb lb 10 v> (O b 


as£i ££isi 




ntr-^o >n — tacM 
oioxTio; oioiotoi 


9.137 

9 153 
9 168 
9 184 

9.199 
9.215 
9.230 
9 246 




?la3 Ipi 


5 905 
5919 
5933 
5947 

5,961 
5975 
5 989 
6003 


oooo 
dddib 


gioiMn 5r-«o 
(b d K> « «> (D d « 


6 416 
6 432 
6 447 
6 463 
6 476 
6 494 
6509 
6 525 


cDvdo) 



IP? IP.I IP^ IP? Pll 



p?l 

IP? 



PP?PIP?| 

JiJWrJ oJfJ~<J <JWoi3 
»-r-r-^- Kf~t"-t^ r.»^»-t» 

PIIPPIP? 

c4r;r4<^ r^tJ^rJ ^f^f^^ 



IIP 



P?| PP PP §??! PP 

Cr> ri o ri ri riri ririei ei o ririn e> «' n V 
r^r^K- »>Kr-r> r^Kr>-*-. r-r-r~*^ Kr-r-p- 

IP?PPPP§3P|PI 

rt'f»«ri nt^nn ortrin rtrtrirt nn'riri 
K f~ r- K p>r«r<.r«i Kr-.*-*- K^.^'^H f~ r^ k~ t~. 



hU 



111 I 



o-vcor* loo^v 

•- c*n\n JSaoao 

Sot 3 O m .^ lA r^ 

r* * •- PS* ^ Jir- 

« ^ « m miAmtn 



§S?i 



n CM lA O ^ <p CM li 

iSSa ass: 



S3<S(M lOQ'vcD rvi£)04 scMiCQ ^a>r^io 

Q'-ri ^iQp^oD o--n^ inr^Kd --cw^in 

>n 10 10 >b d « 10 ip p- p«- ^ f^ t.. h- ^. a « n ^ a 

in in ^ in inintoin ^iMumi^ inioinin dinw^^ 

oot^o m — iocM r-cnn^ otinoio --r-r-tB 

r>-sg^ niotfo ot«-r^4 rf>r~*o fsirnnj 

rH.^H0cD vQwiD voototat &I oi ot o oooo 



3^iSrsi (009CD CM'^tOv (CrviOQ YC0Oa<4 

>-«*•- rv3<n$ a>A--oi mu-i2S Aocmi- 
Dttnot oitfiotA ffioioo 0000 o — ■- ' 



n lO lO 10 Id iC 



I 



in in a> Jk in tf^ ?> 10 i0 d 10 ^ 
^^■w* ■*^-»'» V^-*^ ■w^^* 

30»n.- ioiMf-.i-i si^Otin S?*'"'^ 



r-«0 — 
10 iZ f- f- 

siii 



* ri hK ^ in CT* c* 
^4 W inr>. not r- 



I ttcoSc 



• Oin— orwr-o m^fft'i' 






S2|^g m<^iOr'* i^mis^ oiinoic --pvr^s 

mv-o ^i0^at 0(^«c*iin ipod*- ovio^^ 

PP"-— ^.-.-.- r4C\tr^ru csnirtri nrtrtm 

c^r-«-»n ffirtr^— lAaior- —tflCTir^ p* — ^0i 

in 10 a> Qi orvinin i0p~g»o r« o « lo r-tno — 

OtOia<Ot oooo 000— ^.-^^ — — (Ncij 

V « « V in in lb <n in d in in in in d •/> 1^ ifi •n-fi 

(Ni (D o ffi 1 o in •- 10 rj »^ ri s ^ <T> in Oi0'-f^ 

Sr-ffiO (N^inf>- «Q--o «iif-o» r-rM^in 

e^rt ^ «««'« ^<niniA inininin <0<oiotf> 



ill 



lit 
,1 



38S3 3383 

IP? ps§ 

JS'S'S S333 



SIP 

ss's's 

PP 

<SS3 



iP| 

sss: 

IP? 
ss's's 



PP 

ss's's 

IPI 

sss's 



P?IPP SIP P?IPP 
ssss sssj ssss ■■-'"■ "■"-■-■ 

IP? 
tsss' 



I 



PSi?PIP? 
ssss sss's ss'ss 



ssss 

IPI 

ss's's 



i??ipppp3Plpp 

o' d d d d d d d d d d d d d do do d v-' 

»^p-f^»^ ^>■^-p-^' f-r-r^f^ ^-^.^*^» ^^ r^ r- 1- 

IP? IPI IPI IP? IPI 

oodd oodo dddd p'o'dd PPPO 



Individual Returns 1992 



145 



ill 



Ml 
liiii 



1 



11! 



ill 



ill 



^. ^, ^.'^. '*■*•• ScdmS 0>aio>3 S$oo 
N (^ c^ c^ c^ c^ t^ (^ V fl ^' W ^' ^' n ^' V « in in 

•^23° !2l!C2( t*^*^ o>>/)oio •^f^c^ca 
f-obooj nu^«d oi<-(n4 mi^SKS tvn<n!Z 
P P —. ^. ■". ". '■.'-. — T1 *^ <> '^i ry f^ ". *? n <P P 

siis sSjr siii iiii i?sH 

SRS5 RSSS SflSR SSRS RiKS 

sSS^ ;?3s ?Ss3 aJH §533 

S<o ID 10 cp <p 10 10 (C (b u) 10 <p 10 ici tb 10 (b 10* 10 



hU 



mi 



hi I 



Sil 



uU 



hiii 



hi I 



lit 
,1 



im mi mi %m mi 

(SSS SS«S SS«S ISCS SSS8 

IIP. IIII isii ligs iisi 

issssassasss sasi sssa 



SS53 ffSiSS SS^S Stg? SSS? 

•-'■.•-•- •-•-cuN cNtNCntN rtnr^rt rtr>n« 
<t N (t (t S (i R * i*^ V ^' V «' V V V V V * 

3Si§ Snsi Esii iiii ies? 

SSSS" 8SSS ssss ssss ssss 

aaSfv ncbnoi oiAotft 000 <S pS<->- 

aasiE) asiasl ssisif! sass ssfjs 

^apnot join»- (pMr>.Q cd^o>u7 010 r- 1^ 
ri^«Sr- <*»-Q3 B f^ 9 B •- O 5 i? Sff — tsi 
r*-r*.^_r>* r^oDddCD flOcooo) ^AO>A O>oioo 



|8S||||§S||§3gs||§i§ 

&SSS SS&S S'SSS SS&& KSSSl 

PEE EBP ^-!EE ^-^'E^- ^^^■^- 

• S»» »»»S Sooitt aSSS SSSS 



S»-p«-rw moo)^ oiO'-uj {xr-.<-i(D ^truio 

--c«'« u}r>.a>c2 rvr^'OV «0)--rsi 4irii^A 

« inm in inifiioo louiiciS iStor^f^ p^ r~~ r^ i>. 

Sri r) ri ri ciVi ri ri « ri pi H o ri ri o ri <^ rS 

CMNCM NCMCMN (MOtCNlN <^4 rsi CM CM Jvt *M CM fM 

SSoSo Sa>o!a aiO)3o oSoS pS^-- 

^^^^nn ^loiom mySuStp <bib<b(0 <pipic'cb 

rMc^rtiN NNNrv r^CMN^ Ancmoi A^i^tvi 

W^oul .-tooir^ cocp^Ot lOOia-- ►^cwmo 

pcM-tfin r**o-- Qste"*- o>'~r^'t lor-So 

^r>4rti(Nj fjCNirio f"rtori <-)«*^ ««4m 

sisiRia aasia aaaa sissa ssisa 

•- [\j ^ in r^ * o o* rtmiooJ « ^ CM ^ iZr^oio 

•-•-•-•- •-•-ryci4 C^CMOKM f^nnA rtpiri'w 



i§si IIII III! im pii 

SSSS SSSlf ssss ssss ss'ss 



> '- ^- CJ 90013 9*'?'"'C 'M^-(?* VOiQO 

it^iftf"- vO'-n intovA "-cy^in r-ftorg 

r ^ * •• ^^ m 10 in i7) lA m co <o <0 o to io r^ r-. 

( X V ^' V V V -^ -v 1' V ■«' V ^' ■«' V V ^' ^' V 

ilNCMCW rsifMCMCM CM CM CM CM CM CM CM IN CM CM CM CM 

w Cn O) 01 91 9i A ffi 0000 

to (b (fl (b (b lb (b (b r^' p>.' r-' r>>' 

R*SR ""SIS'" '^'^*Q 

CM S 3 rt rt rt f-» rt S 5 W 



(bib (bib 
cmcmcmS 

2jes 



in-- loCM I 



p — 0"« 
ri ri ri (^ 



ss 



(0(0 iO(c (£ 



conn pip^no 

ipcMr-to a^tnm pip^r^ 

i£«0)<- CM^inr^ ftocMO 

— — —CM (MfMCMCM fvconrt 



i88| 

ss's's 

§8S 

iiii 



siii 

mi 

ssss 



3§l§§g»||§i§ 
an iiii ssss 

lll|iig8|Pi 

S'S^S ^8^^ 88^^ 



) (M rj in S 5} * •" ^ 3 !fi "^ 2!SS^H fi 



u^usodS 



3ssa SRii 



' (oaJ3>— S'SB»^ oiocMrt 
' CMCMCMrt (nrtrtc^ rt^^'J 



;3§5 



S9SS 



in ID (O < 

5 ; 



in (O J 6 — o 



ICMCMCM CMCMCMCM ru CM C-l Cv 

IfMCMCM (MCMtMrg rJCMCMCV 

I CM r«. n ct'^oiin o«D — r- 

Sf-cn rjCMOin p-So- 

M^in 4D<DCD1D iDlD^r- 



iS8| 
SSSS 

§§§? 

ssss 



lll§ 

ssss 

IPS 

ssss 



l§l§g§»llgs§ 

ssss ssss ssss 

§S§S§Sg8|PI 

ssss ssss ssss 



i 

fifi 



111 



Ml 

111 I 



lit 



Idl 






fril 



isl 



lill 



III 



LU 



f 



sil 



fDmoi— r^i4ln^^ chocMc^ miDOO^ --rM^tp 

in in in 10 lOiOiDiD (O r>. r^ r~ c. p>. r^ r>. (D O) so A 

fMCMCMCM CMCMCMOJ C^jCyOjrM JMCMfMrM IMtMCMCM 

nO)"»o in-'iptM t~^ n 03 1 annoio ^r-cscD 

S — f^in U3CO*— rvi^inf". toocMn iniooxn 

0I0IO1 v>o^O>o 0000 o— •-— •-»- — — 

O) ^ o in — ID CM r>- n <o "v <7> in o id •- r^rvtpo 

»>-OT — CM ^inh-m O — rt^ ID**-- CM^^r~ 

cmSjcop* Atnnn ^ -v -4 -^ **^in inininm 

sssRi asRR saas ssR; 33ss 

sfsfsfs SiSJSiSi sfsf^si sis's's sisfsis 

sis'sis! ssssi sisj^si sfsis's! ^s^ti 

ID — r^CM (OMCTi't Qin — ID CMP^nio loiino 

r) inio ID c — CM ^ ID r>. a> O (^lOinio cc oi — r> 

(DiDioiD lOKh-p^ h. h- p^ S (DOCdS ScDcncTi 

noi^O in— iDCM f^oooii 7>inpi£ — i^rycD 

K on o CM p> in <D <9 a> — cm 'i inr-oio CMMinic 

otSoo oooo o— — — — — — S CMCMrMCM 

ri ri ^' V n V V ^' rt «' v' «j' ^ ^' ^ o' «' ^ •» i' 

o^oin — iDiMf^ (^ipfloi inoio— p^cmcoco 

SIDIOO) — tM^in f^lDQ— niniDIS Ol— CMiI 

(Oion ^^4v ^^inin inininin inioiDio 

dooo oooo CJcioo oooo odd d 

CMOtnoi ^»Q»n— lOCMf^D g^joiin oiD — r^ 

intDiDiTi — rt^fio f-wory riiniDio o — 0'» 

CMCMtvtM nrirtrt coci^^ ^^^^ minuiin 

ass's ssss ssss ssss ssss 

§118 IIII isi|§§gg§s§s 

a'88'8 8888 8888 8888 8888 

£ — f-(N <nrjff)i oin — iD cMi^Pim aoiinp 

CM m m <o cs oi — O'S'ji''' oiorvn in ib a} o 

OOOO OOOO oooo oooo odo — 

OCTi^p in— iDCM f~c3S^ oiinpiD — t'^S 

3inp~* ocMioin (o oS * — cmiio'^ oioiNirt 

riricHn' cinnn rir^nn cir-iriri cnriciri 

3r^ — in CTicorw— inoi^cn moiD- i^CMMrt 

■aiDi^ (DO — n ^inf^iO ofMOin dvoi — 

4^11 ^inmin lAininuS iDiDipiD iDtZiD'-- 

Oi Oi &i &t ffiO*<T*^ 0»O>0*O> O0»OiOi 0><7I^^ 

CM^r^d «Oin— lDrM^^^^ co^ffiin oio — r^. 

rsrnm^ A O — CO ^ iD f>- a> Q cm Pl in r^ * o — 

Plcnoff rt^-w*/ ^^^« ifig^inin in^iDiO 

till iiii iiii Im IIII 

§§i? IIII isii IP? i?§i 



iD—r^CM cof-jCTii oin— ID ojf^oo) '^oiino 

•--(TipcM ninipeo o — con ip'--aio CMnini-- 

a>ao^o> 0101*01 oooo OOO— — — — — 

CMiNitNicN iMiMtMCM riiHriri coric-iri Horio 

pioi^o in — iprM r-.ooo"a ounoio — i^cmco 

— (MOID r^o»0(M niniCiB oi — o^ lor-oio 
(MiMCMCM CMiMon nMrirt m^'j'fl ^i^in 

oi-qoin — lOCMP^ moTO) inoiD— p-cmbop) 
qipCMP} iniEisTi — cm ^ in r>-o>QCM Qi'^^S 

^^OJ^ CM^CMCy CMCMPJCM CM pj ^1 S CM Sj ^ C^ 

CMttPIO) ^Oin— iDCMi^c^ 03 4 n in O (O — r^ 

o>QiMP> ii.r>-cca — p}^<c F~aioiM «inf>-<D 
'« in in in mininiD iDiDiCici iD(D>^p^ r^ r^ »>. f^ 
^' V V ^' ^' V -a ^ ^' ■«' ^' V ■•' V ^'' V ^' ^' V ^ 

§iB||S|TWilI?lliI§ 

ssss ssss ssss ssss ssss 

§§|S IPS §S§Sil§8 IIII 
8888 8838 888S 3888 8888 

iD»-rH.rM TOno>^ Oin — iD rjr^coiD ^oiino 

Sint^qi QCMPjiO r-.MO— n ^ iD f-. ffi o cm if 
* O) * poop op — — — - — — — CM CM CM 

aS * — rj 5iDP*o> ocMt^ift ^opQ— 15 -^ lo r^ 
CMfMPirt OPIPIPI -J'^i-a <r^inin irtininin 

■W'l-I-J -Jl-J"! ^»»TtO TIW")!) 1t1-I1 
CMCMCMCM CMCyfMIN fMIMfMriJ ruIMOJOJ CMPwrwrN 

CTi'^Oin — iDCMf^ pl^^Oi inOlO— r^CMtOO 
in f«- 01 PK PI in 10 al 01 — CM 3 Js '~ <^ ocmpii/i 

oooo" oodd dddd ddod odod 

CMcongi ^Oin— iDcv^o oD^onn 010 — f~ 

Sp«-oio cv-jinp^ aro — o ^jiop^oi — rM«»in 

ininiB totoixiiD id'^p-'"- r-r-p-p^ anBaxD 

(^ p> Pl pi pi Pl Pl PI n n n pi nrnripi pipipipi 

p?|iip?§gi|8S||iii 

§§ispil§S§Si§§^|iii 

8888 8888 8888 8888 8888 

tC»-fs.cM ©roov^ oin— iD csjp^PitD ^oiino 

— o^tip r«vOiOrv Qinp~(D o — r»«9 ici^oi — 

Pioiip in — iDPn p^n«^ oiinoip — h-fMCO 

intocDO — pi^iD p^oiocM Piini^co p — o-i 

pipinw Ti»i^"» i^inin imninin iDioiOiO 

ri D e^n Pipiiripi pinpiri rjpipipi pipipipi 

(Ti^Qin — iocM>^ ncgggi inoiO- p-tMmpi 
CM'wiOP- cjiOfMP> iniggoi — (n«ip f^giprij 

doioioi oioioioi 01010101 oioioioi 010)00 

CM(DP)0> TToin- iDCMP-pi (Oioiin oip— f- 
rj«cDrv 01 — PM'O inr-iDO '"Q'J'O goi — rw 

IffflliilliiffiiliP 

iiEE See eeS eiee eeee 



lO — i~-tM a)T]Oi^ Oin — ID cMf-Pioo "loiino 

(DO— PI ^iDi^Oi — cM"»in r-aio— n^iDiO 

— CMPUfy CMCMCMtM P>P>P)P) PlPll'W ^^«fl 

Pl pi pi pi pi pi o ri ri ri ri ri ri ri n ri ricir^ n 

IM CM CM CM CM r4 CM CM OJ CM (M CM CM P-J (M (M CM CM CM PJ 

noi^o m — lorj p-p1(Iii» ounoio — p^cmcd 

Puriicih. eoo — P) ^jiDp^o* o'N'jin i^a>o — 

inininin ioi^idid iDioid^ p^k.p^po. f^po-idco 

iniiiinin jiinuiin ininmiii ininuiin i/iininin 

IM CM PlJ ry CM (M PJ «N CM CM CM PM PJ PJ CM CM CM PM CM PJ 

S^Ou^ — lOCMf^ riD^Oi inpiD— ^^^MIOP^ 

— rt« u)>-.cno cMcoinii a)o— (^ ^idp^oi 

s 0> 01 A * o> 01 o oooo — — — — — — — 

PM«p)oi 3^Q''>— tcr-ir-.P) « g 01 »o S?jS^t 

ScDSS ZSoooi oi^coi 01000 poop 

^^^^ «V«^ »«fl« ^ininin imninin 

CM PJ IM PM IN CM CM IN CM CM IN CM CM CM CM PM CM CM CM CM 

il8| HIS III! |gp IIII 

iiii iiii iai iiii iiis 

ills IIII ssilis^s IIII 

iiii iiii iiii iiii iiii 

10 •- r>. CM (D P) Oi ^ o in — ID CM r-- n (p gonnp 

■nr>.(Dp —rjgiff «Oi — IN ^inp-i p — rjio 

CMCMCMCO nrbPirt rtofl"» ^ii'* iftiniriin 

CM CM CM IN CM IN IN Py CN CM Pa CM CM CM IN (N IN IN PM CM 

riCTi^O in — iDCM p^oicg oiinoiD — p^im^ 

OipCM^ inf^ojO — Pl'WiD r-oi — CM SCtiaj 

111^ 1^1111 -^^n-a ^«if« TT1TI1 

CM CM CM CM CM CM CM CM CM CM CM CM PM PJ (N IN CM (M CM CM 

oiioin — iDiNtv (0»«oi inoio- p>.CMa>r> 

SiSO— fnniDf^ oiOPMPi inp^iDO — ntiD 

CAOO OOOO O— — — — — -CM CMCMfMCM 

d d — — — — — — ■ - — — — ^ ^ r-' ^' ^ J- J- — 

CMCpPioi ^Oin— ipiNi^pi lovoiin oid — p- 

p^Sp— Plinusw * — p« 3 inr^eoo CM ri in iD 

mtccTioi Oioioioi 01000 000— — — — — 

pinripi npiripi in ■v ^ ■<> "^ ^ ^ ^ w'jf'w 

l!!-E EEE! !-EEI IEEE IIE^- 

tt»oia SoSia a999 otceaoi a oi a 8 

II!? IEEE EEEE IEEE IEEE 

itt O^ Oi Oi (l»01<V9 ^Ch9>A dtoioitt ^ttAQb 

lO-t^CM Bppioig oin — IP CMP^no; -jonno 

CMiiinp"- <pO"-rt iniDCDOt — iN^jin r^ccoiN 

nrtpiri o««« ^^^^ ininiftin inioiDiD 

PlOiqO in— IpPM P-PIW^ OlinOlD — t^CMlD 

Sf«.cT>— CM^inp- (DO — rt qiDm* — p^rjin 

10 10 "^ i-.r-r-.P-. F- CO a> IS IS (S <D (D 01 CTi Oi 01 

nnpi pi pipiPipi PIPIPIPI pipipirt Mc^piri 

OigOin — iDCMP- ridiiioi inoiD— p-CMtori 

piinf^io o — rii (Op-oip CMflinp- iso — ri 

OOOO — — — — — — — CN fNINCMPl CNOPin 

dood oood odod oodo dodd 

CMCDnoi 50in— iDCMr-cn eoicrun o<p — ■-. 

Tiinr-m dtMOin ifieooi— CMiinf* oiocmpi 

OlOlOlOl 0000 000— ^.-.-_ — CMCMCM 

ll?iililliitllltlll| 

III? IIII IIII mi iiii 



146 



Individual Returns 1992 





o 




^ 




o 




H 




E 




w 




o 




11. 




o 




♦- 




tf) 




0) 








3 




■o 




0) 








u 




(0 




ii> 




o 




•»- 




(A 


• 


c 


00 


o 


c 
o 


o 

3 


4^ 


w 


O 

0) 

in 


1 



IS 



ills 

_■ £ u B 



W Q 0) 0) 



Sett §8,.°fh^ §°'- 5?^ 




0) 

a. . 
UJ s 



_ i g 

III sslgSjl 

illiS3xl"3"imil as ,5?;; 



c££ >■ . E i 






I n • o o < 



tf) 
C) O 

<M a § 

3.5^5 




Individual Returns 1992 



147 





ill? .y| |I||S|S, '-^~' 



ii^iiruilllii 



IHIIbI^^^ 



llliilillllsll 



Si HP'S 

tihUlh 

^ Oscoa •aab>b>i 




lllflilliiffiiiHi^i 




,n?iii.i«ifi|iii|iiii|i|ri 






5 III 



lfrti«s 



Ssai 



c o 

s-|isfs i|^6iif|s 

iflfll klrfr 




f ' s. Is 



ISs 



5li!ilfisr:iidiii2i^is^:4ilii=iii 



148 



Individual Returns 1992 




islltlllbsl?! 









Individual Returns 1992 



149 



jllippklffl 
iirj^iiii|eitpi 

l!illJ'iflli='8?l 

m 





Hill III 
1 nil II 11 

3« ••&•••(£ 



^ ^B ^ W 

U 3 M C 0) 

3 "o a> a> P 

^ 0) s* ^ = 

tf) o *» > o 




irllssllli 






fill 



I llfilf llif 

lliiliililiil 



I air 



si 

w o 

I" 
I? 






150 



Individual Returns 1992 




8 jj 









•*! If 









6t°fcn P 



II ill 



^lrifl!rl|J^^" '' 



liltSlil!IIil«lli!iJii!Plillli 



Sill, 



is^if Saiir ^^srl' 
.1 I 4||.^l if||;| 



-J, 
Hi 

til! 
sfli 

lIsS 

f\n 

Ihil 




fsfii 



• X o s 

rill 




lllZll 



O (A 

O 3 Offi 

go 2 2 







:5i eSSSS k =6 



(A 

C 
O 

u 

S 



ra 

c 



■' .alio . JS 



o 







5 5:iHn§f ",2 till g I 

Z a i^i6?Mi ?|?f Iff ^ ^ 






Individual Returns 1992 



151 




Ml III! ir^' 



§* « S 8 « O S." ■"■" 5 o_ H 






liililPiiililiri 
111! m lit! 



15 1 W P 
isi ! II IS 1 



^P lit 
in 

IP Wu 



If I iijis 
" ^ 'lis 



I 



^ liij 



j i 1 i I y ill r il 
I ill I 'ipi'iilM ii^ 

JiUs^iljUi^il'liilisI'lLlllrliirlls! 
2^ M jIsIH Pit! Imiu 

il Hjllllllll^illilli 






1 l'!|!si|i|IPiLg. 



.m 




|l|r*.| 






*i srj|sf||j| 






lis. 



Hi 



Hi 



11 

S2i 



ilia 









I 



c 
13 



ft^ii |f!l fl|| 

111 yiliH 

n • • ° I 8 R^ 

op flM' 






3il}|li=llliM^lrIiillii°i 






8* 

III 

pi 

III 

5 III 



ill 









in 



II 



mh 



152 



Individual Returns 1992 






(A 



^ 0)0 M 

£(no re 



l|SI J if If 








ill |?1 K^l IP|J pip I fl|!iitth^ h^ 







lm\il 

lias 
SIS'* 



Iff I 



■ilhil 



3 IF III ;|? 

rft? Its 



I5f IjS"? 

















l^ill ill p< I < i< i^^^^Pi^* 

J .2°S(53 ^0(SlS . . lis. .1 .S .11 i SeiSs! 



iliil hull 

ill I'l - l^-sls iti'li: 






iiltllHI 

ssf,»3s5-3 




111 I 
e iiisfilss^lla 




Individual Returnsl992 



153 





o ♦; 



u c 



ssllllirflsllf 



•o 



m 



M 

III 
111 

hi 

5il 



rsHiii 



iss 



1?! 

ill 

= i 



21 






sli: 



?l SfSf ^■s**il a till 



I Ifll 



llJliji!. 








!l!i8l!liillkiii5!lllllisllllllilirhfisll!l=is=lrjaliiil 



* o c c a c e 

^11 is Ii 



154 



Individual Returns 1992 



11 iui m 







** tills i 












.... ... j||flfbi^!illl!IIM!fililU?ili 

Hill ill! lii'jRiH lis lit! ill 






I fljl pli 






Js If III l«s?i^!«i 

iifl^iif!l!iliyiiIiiii!lii^iiFli^' 



'Mm 

>.* * 6(1! 






^'IP-Ill 



111 ii»3f \m% 

III £|.*J.|l?a5 

;iyili§Fifll 



1 - i* sS 111 

Pfll it! 



^ 1 2i ii ? 



I 



1^1 ill 
i'J III 

3i! 



5iilillllij=llili=iilis 






'ti 



a - 

o a> g ra 



f 



im 



id^ m 






in ««« 8 nil?! 
Hill si ' 

m III sLfc 
i 1 % \ 11 

1 miiMu 



iPi 






i li 








iJisi lift IMi ihhf 



I=s3§il 



l\ 



if 



ml 



IP 

s S 



5ii 



'Tii 






3 5l?s2«! 



m 






?5fS 



il i!i 



8^ 



If 



Individual Returns 1992 



155 



\n4\v. iV I «sP III 



\m 






S» 



S flp € E(A 

flip" 






,L?M 




|3i II 



mi 



°|8l 56 £« 6 

1-1 if b ^ 

ilfs^ -a II 
* g Is* 11?!'; 

c 1 1 f 5~ 5 Si Ss « > " 

1 









sslis 



fisjisasli- 



ihlflFJii'lishSliiiisirisil 



! I 



niRl|l|iiliSl|*°-*i'r.ss Jfl; 

I «IS8lllle.lflllB«9i3l .t.SS ISi 











ill ttgi 111 t 



,.. .„ , IIISSHIIl-liliiillfiklliiillffWlliiiflllS 

Ifiiils ji^l ^n ^W^ tm fifi i!ili piliiiipiillS H 




156 



Individual Returns 1992 



O |l> 



IS 



- s 5 1 " 



-1^ I «lltH 

3i 



itLMSli; 






wfi: 



III 






ft 
11 









sii 



fllifl! 



l!l5 I? 



IrliillifSflsi 



I' tt-s 
3e Ig; 



5 I 

c » « 



Sop 
_•« I 
= E M 

til? 

Pi 

Is* 



III 



filial 






55a 

= ^ U| E 'af £ 
3 C5 IMI 




5S 5 OS ° 

Mr 



IfiHiis 









::sins 



Isii 



Jo V 
J 1 






r !! ^hsl i -MS 1 

niillilssdsli^fff!? 



c 
E 

■3 SI 



s 



H I si 



otnu 



ili 






g!il? 



!?l I' If ^1 



I! 



c 

0) 



if 



?Mili 






lit 



m n Wm4WB P^ 






in 










\s li^P 



6 £] 



* S ° I 



,6- .^ sii4s 

4fi|l,yh1i 



1 1 



^1 



III 

SI ill 

^Sa *s 1 

CD _ a pa S 

li.hll 

giD§ 

^ 0) c 
♦* ^ ^ 

2 o ra s: 

£</)UJO 




its £=S5« 






liifllihlli 












""Js-iJ 



oil 



' 6?) 5 



«s « 






i 



i\m I 



o £0 ^ f 0.0 ?8 2^ 



i!iMif^ 



t"?-"!?*! 



as"? 
DC J S* 

75 II 5 
o 






[Sfi;! 



Mjll|!il!! |i p?if 'ill' I 



Individual Returns 1992 



157 



||!fi 



E "- = ^ y 



1 



s i! 

7 ii 

S 11 



in 



I'll 



i — 



flit 



in 
I — 



i-'i 






llil 



gS8| 



siSi 









ssss 



iiffS 









sill 

III! 



sSs5 

rtn'rfrt 

till 



3$Ki8 



Ills 



iiii 

•fo'o'S 

§111 



5il! 
!EII 



CSSio 



M3| 



IIII 
IIII 



5-§S 

ID lO lO O 

1311 






|S3g 
IP3 



IPI 

33|| 






iSiZiss 

ills 

8311 

eirtrifi 



sill 



g»3 






3111 
§311 



8§3g 



IIII 



!3|i 
ssii 
3§3I 



§3§3 

ri rf V «" 



§333 



- S^'S 



§lll 



ar 



is 



IIII. 



• « * 



S S ?» PI 

sssa 
IIII 
§311 



§11 



psss 
1331 
1133 



Sass 
IIII. 



<Da>32 

IIII 






IIII 



IIII 
IIII 



1131 



fill 
IIII 



3111 
IIII. 



IIII 
11.11 



S|s2 



3§3I 
I3§i 



IIII 
IIII 



Rs5S 

IIII 
IIII 



IIII 
IIII 



§111 

§§ll 



1^ 

ui go. 

i II 



ill 
ii|l 



5SJ5 



88SE 



IIII 



IIII 
IIII 



3131 
||§3 



§§3i 
IIII 

■nmiAin 

IIII 



« « ^ * 

3§|l 



3|I3 



Spoo 



3111 

III 




1§I 

sis 



T~ ■- y u 
<" 1 1? 

5 III: 



ii 



ill 



158 



Individual Returns 1992 



I* "ui f € 

m 

I IffJ 



-D 

o 
o 

u 



« 

c 

^ "I 

•? i 3 



£ 1 



i 

111 I 

-J d 

CO ct 

.< S 



If!! 



ill 



i 

li 



lllli 



a 

iiii 



III 



hii 



m 



a 






iiti 



fill 

llil 



im 

mi 



sags 



£888 



mi 



!||; 
illl 



533 
5ll 



1!!! 
illl 






Illl 
III 



Mrs 
Illl 
Illl 



3555 
Illl 

mi 



ism 
55!! 
5555 



S$S3 



Illl 

5!l! 



5§-; 



!!!! 



S;3 

il28 



Illl 

III! 






!! 
III! 



siSi 



ill 



III! 



^rISS 



mi 



I!!? 

gsss 



IIP 



8rSS 

Illl 



Illl 



§8S 
2^ 









JIJKK 



III? 



5!!l 



s£SS 

II!! 
Illl 



mi 






mi 



III 
III! 



III! 
Ill 



im 



MP. 



I!! 



Illl 



mi 



Illl 



Illl 
Illl 



iririt 






mi 



assi 

im 



1555 

§881 



8888 

33:: 



III! 
Illl 



8§|8 



Illl 

1:11 



sssa 
5I!5 



III! 
Illl 






Illl 

II!! 



saaa 
MM. 



III! 
Illl 









Illl 

III! 



mi 



Illl 



8M2 



Illl 
8888 



E • 

Hi 

ir 



Illl 

Ell! 



8§g! 



JI 



Illl 
Illl 



§§?8 

W*4n3 

8888 



III; 
III! 



:as3 



5555 

8888 



III! 



Illl 

Elll 



S8I!£ 

MM 



5513 



Illl 



Illl 

III! 



^Ri- 



ll! 



1153 
MM. 

8.MI 



8Mi 



s 



I — 



if 

L 






I — 



fill 



i1 
I— 






i.. 
ir.: 



si 



M.ll 



Illl 

fill 

s — 



fill 

§!ii 






Illl 

III! 






Ill 



mi 



3£;5 

Illl 
Illl 



g££S 



Illl 

ill! 



S8S8 

snad 
Sill 



eess 
33f5 
Illl 

III! 



im 
illl 



S8S 
888 



2313 

§§§§ 



iiii 

gS8S 



nil 



ass 

Illl 
illl 



SSsJ 
Illl 



nil 

IIS! 



Illl 



Illl 

ill! 



SS3a 
Illl 



3 101/1 '« 



fill 



!§§§ 



nil 
Illl 



Usui 



"III 

e tt> ID S 

s§g§ 



ssjs 



MSS 

8888 



!l?? 

8888 






tMfvtMrw 



im 

8888 



SSSw 

M.i.§ 



ssgs 

gg?? 
?.5?| 

8888 

is;; 

8888 



|g»8 

III!' 



8St? 

SrCSS 



Sill 

aHmn 



'III 

mi 



i.lll 
!-!^l 



aSxS 
Illl 

III! 



Individual Returns 1992 



159 



S 



^1 11 



^ lis I 

s nil 



•S tf) \UD 
(A -(AC 

la,-'! 

^ u S o 
£0)0.11. 



31 



2 * € ! 



ill III !l| ri|*f|? 

., If 4 11 mm 

si 9!i'^=. ... ■■ 

ll ll?Ml«lici I'Mspi 

|s?8 IPSI ill h I ^ 

'iU Ihii III ll hi 






I F.i 



liyii?!^ 11111:! 



l?» Hall * Sell i5SS |3* 

Ih plii|lpii|i 



I ll 



i 

o 

li 



Ik i 

11 s 

^! Is* 

§s Hi 



c * |S» Is l^^°6v 111*- 

5i^i llilllllfil 




II til I liiilgl 




« ll 






88SS 



illlSI 



fill 



nil 
nil 



nil 

III! 



im 



m 



1911111111 



t?;:e8 



Sill 



sias 



III! 



IIIIM! 

ailfl flKsi; 

mill 



III 



KKtm 



mi 

ski;); 

mi 

KKSfi 



MM. 

KECK 

MM 

fit; IS); 



MM 

RGSi; 

MM 

fums 



III! 



nil 



III 



nil 



U 

ir 



^ ll 
I 



"ill 



im 



MM 

nil 
nil 






nil 



n 
nil 



eese 
III 

nn 



eg!! 



nil 



JBSl 



isii 



MM 

tcet 

M.M 



aecc 

nil 

MM 



CEtl 

MM 



MM 



MM 

teee 



nil 
nn 



nn 



mi 

III! 



II! 



nn 
ni 



S!S$ 

mi 
nn 



nil 
nil 



nil 
finnn 



8B88 



nil 



' ll 






§SM 
Pll 

ill! 



s&»s 



»S9IS 



im 



IIS sill nil Sill 



nil 



SnS; 



SaSS 



MM 



SISI SHI III! III! III! 



I 



l£g£ 



III! III! III! 



mi 



III! 



III! 



888 



IS Sill 



IISIISIISIII 



8S8 



IS SISI nil III! Illl 



13 sm 



MM 



HIS 



Illl 



IIS 



nil 

ISSi 



mi 

nil 






o 1 

2 "I 
>< w is 

Si! 



Illllii 

a" 



3 



iiit 



Ills 



III! 
Ill 



ssss 



111! 



HIS 



!88 



IS 



si?: 

SSS! 



IISI 



Illl 



Illl 



III 



111! 



Illl 
Illl 



mi 
mi 

3 ■««{•> 



MM 

Illl 
Illl 






1388 



SI 

III 



Illl 
Illl 



a3SS 



Illl 



Illl 
Illl 



sJSS 

M.M 
MM 



Utiii 






Illl 



M38 

SS8S 



IMS 
MM 



Mi8 
MM 



MM 
MM 



;3S 

iMi 

MM 



M.M 

8888 



MM 



M.M 



Ml 



38| 

§M 



!S|i 



III 



SXSS 

MM 



MM 



III! 
III! 



§!!§ 



>3S 

ill! 
ISIS 



Illl 
Illl 



IMS 

IMS 



160 



Individual Returns 1992 




rt!ii IIP m im i 

iijlbl 111 I 

liifi p Li. 






ill II ! Imim 








hhun i«|i||^i|iyjiiyf!ijii!iiiizji 



lip m w ww^m 

2sll oolllslsi*! :lll'lt»Bll^l l^l^S^fs^'ilia lis *i' sIoIs^'Iemsis » !s»;'ls?,s^ 

ilfli!lflifi!l!l!l!?li!Lflfin1!!tf-i|l|lf|ij 5fm 




!2 J! 



II if I himH III It p 

Imlhi iiifif mmin 

^l^il*l^s ifiss^hll llliisllr 






!«? 



8^^fii 







fjilllfjllll fill 



u= S 9 I ° 5 3 ''g S f S S R * » 



mni^u 111 



Isi 



IN 




Individual Returns 1992 



161 




Ifiifilililh 







162 



Individual Returns 1992 




I III IzjiilH 
l|i|fsi|sil| 

llllll-ditllsl 






m 

Sen 



■53 £ 

g u «; E ra 




Pf 






8 ^i1 






mm 



iij 



hth il 



1 11 






-' If i lU thErilh: !Li hi ft sf I il; ih 1; 



ill llllll!lililliiiriiiliillilllillfPli lillflill lillli 

II i 




I 



11! 

2 Ti •? s It » 5 &2 } I 



mullu I 



nmn 






lit !|rsl II 



'i{ 









III 

I! 



« & 



} o 2 



S||| 

iIrI m 

h Hill hi If 




Ml' 



IS. lis 

c!-°l||si f 

llailir III 



'JL 



ISIS 



Iris8||iii8i|||i 



Individual Returns 1992 



163 




111!! !s|.l|i|, 

fffllillllllliHfifliyi! 



164 



Individual Returns 1992 



0) 


>t 


<Q 


4-> 


3 


o 


•o 


e 


(Q 


0) 


E 


o 


o 


c 


■^ 


« 


h. 


« 


•o 


0) 


u. 


M-H 


oo> 


«2 


*C w 


o ra 


1BAO 


o> 


^rf 




k. (A 


.2.11 


(Q 1. 


S£ 




lls-lltliilFUi 




j8S 



'I lis 



pi 






?li MS n\ 
t° ■'? ill 

ifj s.s ill 
III >? 









if: 

< f 8 I " S 






s » 



«l> 






aa nxR n "li^Ji JJi>2 



bel 



II 



11 Ipjfl^ Ml ^'^f s 



I 



is ' 

■: .4 i 



\ \ 



-"I SSI» KH 



tl 



I 



Hi' 









,h 









I 



fllllj 






ii-s«assxaRsi»ii 
o . e ■ 

111 I 
W I' 






!. 



I S|5| 

add Ad e 



jsij a ssaa 

^^i If 



aa ea-T 






y 
m 

I I n • 

' ! I 

!ipl Sit 



'oil? 

riiiiiiP, 

2 ii« sR»xxxsRS'-as 
23 1 

3 :«: 

::;. ::;:::l|r 



\A 



ill 



'I^S- 



1^ 

r \ 






x%\ 



if! 



Individual Returns 1992 



165 




15 




DDD D D 




ill ill h fflli 




166 



Individual Returns 1992 







> Si 

H 

f! 

St 



Eg 



-I 
IS 



in n 

g 1 E 

1 * §, 

'^ s e 

s ?^ 

a - " 

£ £ c 
° Sjc 

T3 " * E 

2 2 E"^ 



f^ 0) C 
2 3 * 
" 2 i 2 

o -- 3 w 
U- (Q V) t> 

2£ fe| 

' S ^1 

8 5 is 

tfi ■ •"■ q> 
f 8 E£ 

o c *- -^ 

« = o ^ 



«/l s 



I 



« ? f E 
"II 

s Z 



a 

J 




Si 



Individual Returns 1992 



167 



'I 
if 

S3 



m C4 



s 



;1 



II 





s 




I I 



I"? 

O „ 01 

= « — 

l||fl 



ill 
I I 



sii^; 



CM N N N CM 




HI ^ £ O 



sg;j 



) (M ^ to CO O 



O CM « to O) 



l! 



21 

n o 

"5 

c 

« 

_-r: 



168 



Individual Returns 1992 



»Ka 



i 

c 

i- 

•J 6 u> 



'-' r> <o 



= 1 

(Dog 



t i 



fl 



:-. ss 



If 



Us 28 

. o « 

: 3 E 

> o o 

) >■ (J 



C 0) t 



S S 



-!■ - 
!!! 

c ^ 



s 

til 



Si 



58 



- S E 

;f e 

22c 

« C D 

.- 2 o 



III 

"4f 



o g « 

tf) a. S 

0) <fl ^ — 

•r ii CM 

c Oo) 

c >■'- 

« X3 c 

9 = 1 

(« o - 



~ = i c 

^ 1 « u 

c * £ tf> 

LU ^ <^ € 






$ lii 



i-:i i y 



c t 

III 

•2 E c g 



S 



t: t: 
S 8 



Z n Z A 



o - 
>. " 
£ - «> 
■□■So 

"1 = 

m O Rl 

9 €a 

ift ■= -D 

c £> c 

3 c ? o 
S 9^ s 
^ « 3 > 

oEse 

Z a c a 



0* i 6 

10 -D _ I 






c a, o "^ 

uj 5 o ! 

o" S « 

« « 1: - 



E a> 

«*^ 
?«? 
^ E^ 
XJ u o 



O « "' 

HI 



3;' 



E 

0* 5 

CM O 






n ~ 
E<" 
^ 

g T3 O 

3 ® 7 
gi £ E 

■*' >. b 

sg 

If 

>, 3 



SK 



- 1^ 



I 1? 

I -f 

1 II 

2 fl 



I 

X 
V 

2 

C 

3 

O 

M O 

« — 

^" 

B c 
3! 



$13 

c « 



■^ s 5 • . 

> I. <« 

C p C ^ 

J Bf _■ 






^ « 3 

H >■ ^ 

^ £: i: 

£ a E 



w o 



D D 



IS 

III 




D D D n D 




O 3 T3 



^ C 

f! 



D D 



*: 3 



I? 

§1 
ii 

15 



5» 



li _ 

> 5 * o - 



o>2 

i e 
E s 



ii 

c gi 

c •> 

5 o 

35. 
SS 

si 

= ■□ 

fl 



ii 
Is 

" CB 6 
III 



D 



S. 
3, 



?1 



c o 

11 



32 



It 

Q E 

-f is 

*: y ^ o 

X) ft o « 

Sc — 5«- 

u c c 

o . > Q 

i3 - O *^ 

c « . " 
i; — X « 

S-2 8 £ 

O c ■^ " 

« 5:1, 



- flat Sii,' 



I 



I? 



Individual Returns 1992 



169 



9- 

• . o !i ^ 

a JS «> O 
- " »--o >, 

5 Its- 

-feel's 
is 



« 2 



a 

iS 



il 



.11 



£ 






it 9 *- =^ 

.2 => ^ o 

" " " B" 8 t 

» S a 

c » Sii S s Si, 

«■ o "o ») a • -5 



Is I 

a "■ « 
°-g 6 

I- = 
S lO u 

3 = g 

00 a fr 
ss « 

f a ^ 

1^ B" 
•I I 



3 2 






a s 



a «■ s:^ s -o a 

' = a o§ " - ° 



ft. 



^3' I 

m C it 

^ V ai 

§ = .- 



3£ 



i^ 



Jlf 

•S S,.SS 

ill- 

^ 00 Bo 

o .»»■-' 
[- J= ^ (d 

lit 

^ -5 o"^ 

llllf 

Itlif 

■2 -^ a S^ 
i'2>a^ 

I I SI J 

r a3BS 

iiJgg 

' ° £ ^ 8 
a: S 3 S £ 



Si 

JSfc 
e BQ 






fl 

= 8 



cSa 



a « a 

a a > 3 
o. C w a 
3 S • ° 

•? 9a g 
Sa". e 
a-sa S. 
c a a a 

*"= a- S| 
I B a S J, 

hi p * 

lis ^S 
• * s 

o .. 3 



a. <s 



lii 

BE >. « 



g,£ 



3 



g 




s 




o 




^ 








m 






p a - 
b< -a a 



"Sst • -eg 

■ ? £ "O • A 




O E ■ a 

481 sS 



2 a a ^ a 
a-=-S g a E 

•s 2 e g,s s 



^3 



= 1 



>, - 
-A 3i! 

e1 

<U C 



s5 



SS.! 



I - .- 



^iz _L' 



o 




^" 






■^ 


(N 


i 

^ 


^ 


ro 






-r 


s 


MM 








in 


^ 


» 








vO 


li 


^J 








r~ 


3 










a) 












^ 




.^ 



in ^- 5 



BBBBB 

■ > • ■ ■ 



BB 
i'BiBB B^BBB'^^x 



BB 

Si 



II 



If 



□ □ 

□ □ 

□ □ 

□ □ 



1 




i 




5 




J 


i 








1 


s 




2 


{ 


s 




I 
1 


f 


1 




Jl 

o 


{ 


1 




i 
i 

1 

1 




i 

1 


3 

1 

1 


1 

a 

i 
1 


i 


? 


J 


3 


1 


I 


t 

f 


• 


^ 


J 


? 


■H 








i 


^<aw-t X 


MKW 


3 







I 

u 

« 

5 

a 
e 

I-- 

ej 

la 

II 
li 



It* 

ifl 



If 



a * 



n 



a 
II 

•3* 
2 t 



■^3 

1- 



1. 

li 



II 



Sg 
33 






• g 8 Ili"?!! 



13£ 



•Sag.? 
§£•08 

a a V 
^- -fi ''^ 

* S =5 



f • 3 s 



11^ 
'ill 



li 



if 
P 



ii 



3 s 



f- 


00 


s .. 


te 


m 


1 


c C 






l-J 


B 




1 


^^i 




iti 




•^! 


C 


^35 


5 


ill 


M 


pi 


"^ 3 


.^St 


MS >. 


^11 


C 10 


^ 


A 



C 1.5 



I 



5- 
ill 

liii 

a "I 

i Is • 

l|8: 
Till 



' I 

e o ■ >.o 




li 



5 3 0. = g,| 



tiUl 



£ 



170 



Individual Returns 1992 



"ill 

m 



111 



ill 



.Ills 



m ih lllili! 



,11 » li- 




i ^ 

I"- e 

f 11 
lip 

9t n « 




! 



a 



IMi 
II ii 



I- 
» < 



is*! 



j I I 2^ 




^ , -1 



1! 

s S 

la 



lln 



i S 

II 
IS 

- i 
IS 

M 



I 



[:<l 



llli 



ll ^ 



Jllfl 



I 



^ll 



J 









II 



£5 

m 

3% 



? I 



h 

111 



8 

i 
si 



^^1 



1 



II 






S 
si 

ill 



III 



Individual Returns 1992 



171 



i 



h 



sxsiieRii? 



i 



11 



w 



u 



IK 

I la 
s si 

- , . = n* 

ihUm 



I 
'111 



8XSIIt;8il3E9 



111 



in 

1$ 



Ill 



£ 



iiy 



11: .^i! ^ ! i I II « lf« ^ t I 

»Jmii iM I If! tliilVl! 

^4i ItiiiilMilMiil 



J^ss C2SX Igs:: 2gs-s I 2tg[;ss$sa;;s;es85 3 



-iiini I 

f|ff|» il h 

uhnmim 









1^ 

e e 

»-C9 



4 

W4ilm 



id! 



1! 



Ill 1 |S 



?ilhi!l fl^jH 



in fl*lM' f!l! I ;-il I tPi il ill- 

rr^r^il?l ! II! I .1 



Ills 



iill ilifl liiiiiliilliil 



i sis hi 






ft 

!l! 



I 



li 



II 



••e 

: a • i 

|8« 



li 



U 



ililliliJiiiiiii 



M C 



I 



!ife{ fellliillP III! 



ill 



ijiljii 

il I 



rlH 



ill 



it i . 



f.! L,f 



n 



iPPIiijIlllMlfliJ 



nil 



mm 



il i is li i il Umm i III ^ £§ lilii MM 



III! Pe 



rllfiil 






rl! 



-Mi 

Iffp 



OS 3fS3S§S33S J8 



flp 

'IIP 
III.? 

fill' 

isii 






111 



;S,S8fp?ae? 



iiipfilfsii 

p^ n -- o> ?7 V ^ *^ *'> ^ ^ 'v 







172 



Individual Returns 1992 



I . 




r 

1 

8 L 

\i 






1^ 

I 



3 SS S 



111 



,11 



¥ 



fi 



^i„ 



* " , s 

S 8 I S 

s S ? E 

I ^ M 

£ * "■ B 

Is- 



s 1 

II! 
Ill 






iffi 

iiii 



fi 



! 



St- 



^«r 



i:- 



il 



a 

Is 



i 



i^ 



11. 






o 

Ms 



lis Mil* 



Individual Returns 1992 



173 



is 



§1 



is 



Ik 



m 



If 



Hi 



a 



ifli 

pi 

1 1:' 



Mi 
ill! 



I 



Jl 






- 


»a<i5 


1 


If! 
Ill 





ii 




i«i 


Si 

If 

y 


1 

Iff 


h 



174 



Individual Returns 1992 




il-; 



B « Cr, 



S a H : 



I 8 n 









Individual Returns 1992 



175 




1 S 


a " 


U 


- 2 

M 


5 ~ S 


lin 


* 1 1 


s s • 


f 1 1 


f 5il 


i|i| 


c £ o 


iM 


2 S 1 


^S 1 


H i 


^s § 




!!! 



rH 



s ° 
Jo 
s S 

E S 



III 



8| 

I S 

lii 

s 



;lll?i 



I 

I 
I 

a> 9 

if 



1" 



^. g s| 



Mi 

" _ " " rf s 



ii 

* o S 

"" E 

i 



L F »' 









111 



o'A 

a 






I* 

^.11 



III 



if* 



e 



IP 



J 



! 



li 



19 



liif 

3SS| 



ilili 



3 lies 



.el 




Bf 

?i 

I-- 
• U 
It 



IB s- 

^ 1° 



5 I" 

lisi 

1 1 






An 



W 



f! 



ii 



ill 



iz I 



li . 

If s 




176 



Individual Returns 1992 



II 



I S 






I ! 



I h 



1 f I 

3 . • 



i: 




i I 



5 i 



11 




I III 

ll|||ffl|tlf||l|| 





Individual Returns 1992 



177 




■= = 1! 



8 

a 
« 

e 



III 

« 



£ 5 

1 . 



liil 

^1 



li 



!s 



D D 



llfll 



D D D D D 



2 tt 

III! 



II Sg- IP ll 
&s si SS 61 



i! 



n D 



si 
?! 






" E 

fi 



D 



(0 

1 

I 

u 

SE 

if 

5 " 

° • 



s 

i I 

- 2 
i £ e 

r S 

1 if 

1 18 



Si 



:? 
II 

!l 

IS 

Sf 
111 



S « ? B 
S ^ |t> 



I 

i 



= " 5 So 



178 



Individual Returns 1992 



!t 



il J 
II ~ 

si 

II - 


a 







i f 



s s 



f f 



o.|8 
fill 

Eo - ; 

I? 54 

Ic II 
E E 



a £ 

I ! 



If 



111! 



I 








'I 




HUV. 



Individual Returnsl992 



179 



I 



f I 



*\s 



N n « lo to p- 



D D 



|| = 

ill 

E ^ £ 



III! 



il 



m a. < u 



M n « lo to r^ a 



D 



D 



I 



I 

= 1 
i& 



f 

f 

I 




^ jl 
I 11 




iin 




180 



Individual Returns 1992 



, o o i; 

'22 S 



1| 

3 ft 

-1 

•I 



^ El- 
ESS 
J I; 

ill 

« ^ « 



s a 







§ if 



CM |j 

I I! 



4p 



tSsS 



_ a 




Individual Returns 1992 



181 




fl a 8 s 




1 

U 



11 



CO 

I 



sip. 

1 1 s 1 ? 
guccsr 



I A O V • *. 



A 




A 3 












III 






Eg ; 

3 • I 

Is 



11' 



3°<l 
HI 



HE 



^ o o _ 
^. C C 
rill 



182 



Individual Returns 1992 




Individual Returns 1992 



183 



i 



ll 

3 






s 



l! 



li 



if 



li 



II 



I! 




184 



Individual Returns 1992 






5f 




Individual Returns 1992 



185 










Uii|il|l||I|ifszg,,r. 



*|g|»|||iiS| 
lli|s!l| 



S 



" E 



I II 




iiililill 



^^11 



tit I!.! 
Illilll 



I 

3 t c - 

la 

I 



182 



uii? 



a 



CO 

Silf 



I Iff 

if- li 
i si a*- 

s _ a ™ J! ? 

. c n € 3 n 
5«fiSS, 




186 



Individual Returns 1992 



it 

O. n 
E 3 



il|lp§|l 

mmm 





fii|i|ii|*ll lai-s'is'P 6i!ifi!fili 
*lIlll?^llsnlli§§LM!5lllli^i!lhii 



^ 



ill" 



rr 



f ig§ll&s 



>ll 



S O a eS 



fill 



£ 38 



III 

il 
lis 



P if o >n 
^o S3 



o * »! 

5 o 5 • 

■ lii 




pill 

K O [^ U « 



Mi 1^1^ 

■lil 



„o 

25 

m 
ill 



III! 



^2 S 



c E o ^ 

E 8sa 



;l?f|iilN-i| 

SoeS.wSt s — S e 

?i§s||s|::||^ 

fIsylcciPil 
loii^lhgfsi 



i|i 



il, 

■■2 A 
I 



5ij 

S i 

f il 



o ^ n n « 



;&;9 annss i3« 



If M 1^ l^n 1 il 

*| Si* o fill"^ 1111118 

ill H^i -l^g^llslli^lH 

1^1 !hlilll§fMl!§!ll!s 




e:.. Ill i i^ il 

e 1 1 3 ? t ?» 

5 5 iflil Ihlf , .|!ii 




Individual Returns 1992 



187 




D 




\\ 



s 

I 



II 

u> o 

si 



ll 

a. c 



il«. 

B - » i 

J! $11 




Section 6 



Index 



References in the index are either to table or page num- 
bers. Table references appear in the form "X.X" (for 
example 1.1, 3.2, etc.) or a capital letter (for example A, 
B, etc.), and page numbers are preceded by the letters pg. 



Additional standard deduction 

(See also Basic and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Description Pg 15 

Reported on Form 1040A returns 1.6 

Additional taxes 

Time series, 1988-1992 A 

Adjusted gross income less deficit 

Classified by: 

Marital status 1.2, 1.3 

Size of adjusted gross income 1.2, 1.4 

Size of cumulated adjusted gross income 1.1 

Type and number of exemptions 2.3 

Definition pg 99 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

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, 1985-1991 A 

Adjustments 

(See Statutory adjustments) 

Advance earned income credit payments 

Definition pg 100 

Alimony paid 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 100 

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 pg 100 

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 pg 100 



189 



190 



Individual Returns 1992 



Alternative minimum tax 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 101 

Reported on: 

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) 



B 



Basic standard deduction 

(See also Additional and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Descnption pg 101 

Reported on Form 1040A returns 1.6 

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 pg 101 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 



Capital assets 

(See Sales of capital assets, net gain less loss) 

Capital gains and losses 

(See Sales of capital assets, net gain less loss) 

Capital gain distribution reported on Form 
1040 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 101 

Cash contribution deduction 

(See Contributions deduction) 



Casualty and theft loss deduction 

Classified by marital status 1.3 

Definition pg 102 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Child care credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 102 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1985-1991 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Coefficient of Variation 

All returns 1.4CV 

Contributions deduction 

Classified by marital status 1.3 

Definition pg 102 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time senes. 1985-1991 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 pg 102 

Credit for the elderly or disabled 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 102 

Reported on returns with itemized 
deductions classified by marital status 2.2 

Time series, 1985-1991 A 



Index 



191 



Credit from regulated investment companies 

Classified by; 

Size of adjusted gross income 3.3 

Definition pg 103 

Credit to 1993 estimated tax 

(See also Overpayment reftinded) 
Definition pg 103 



D 



Deductible points 

(See also Interest paid deduction) 
Reported on returns with itemized 
deductions 2.1 

Deduction of self-employment tax 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 103 

Reported on returns with itemized 
deductions classified by marital status 2.2 

Dependent exemptions 

(See Exemptions) 

Description of the sample 

Data capture and cleaning pg 18 

Method of estimation pg 18 

Sample design and selection criteria pg 17 

Sample selection pg 17 

Table presentation pg 19 

Dividends 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

1979 income concept B 

Definition pg 103 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 



E 



Earned income credit 

Change in law 



Pg9 



Definition pg 103 

Reflindable portion classified by size 

of adjusted gross income 3.3 

Used to offset income tax before credits: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 

Form 1040 A returns 1.6 

Returns with itemized deductions 

classified by marital status 2.2 

Used to offset other taxes 3.3 

Employee business expenses 

(See Unreimbursed employee business expenses) 

Estate or trust net income or loss 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

1979 income concept B 

Definition pg 104 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Estimated tax payments 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 104 

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 pg 104 

Exemptions 

Change in law pg 10 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 104 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 

Time series. 1985-1991 A 



192 



Individual Returns 1992 



Exemption Amount 

Change in law Pg 10 

Time series, 1988-1992 A 



Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg. 105 

Reported on: 

Returns with itemized 2.1 

Classified by mantal status 2.2 

Time series, 1985-1991 A 

Farm rental income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 105 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Filing requirements 

For children and other dependents pg 9 

For most people pg 8 

Description pg 1 

Filing status 

(See Marital filing status) 

Foreign earned income exclusion 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 105 

Reported on returns with itemized 

deductions 2.1 

Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 106 

Reported on: 

Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1985-1991 A 



Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 106 

Form 1040 returns 

Description pg 106 

Time senes 1985-1991 A 

Form 1040A returns 

Classified by: 

Size of adjusted gross income 1.5 

Description pg 106 

Time series, 1985-1991 A 

Form 104GEZ returns 

Classified by: 

Size of adjusted gross income 1.5 

Descnption pg 106 

Time series, 1985-1991 A 

Forms and instructions 

Form 1040 pg 122 

Schedules A «& B pg 170 

Schedule C Pg 171 

Schedule D pg 172 

Schedule E pg 174 

Schedule EIC pg 175 

Schedule F pg 176 

Schedule R pg 177 

Schedule SE pg 178 

Form 1040A pg 165 

Form 1040EZ pg 169 

Form 2106 pg 179 

Form 2441 pg 180 

Form 3800 pg 181 

Form 6251 pg 182 

Form 8582 pg 183 

Form 8615 pg 185 

Form 8801 pg 186 

Form 8814 pg 187 



General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 106 



Index 



193 



Reported on returns with itemized 
deductions classified by marital status 

H 

Heads of household, returns of 

(See also Marital filing status) 
Classified by size of adjusted gross 
income 



2.2 



1.2 



Home mortgage interest deduction 

(See Interest paid deduction) 

I 

Income subject to tax 

(See Modified taxable income) 

Income tax after credits 

Classified by: 

Marginal tax rate 3.4 

Marital status 1.3 

Size of adjusted gross income 3.3 

Size of cumulated adjusted gross income 1 . 1 

Definition pg 107 

Reported on: 

Form 1040A returns 1.6 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 

Income tax before credits 

Classified by: 
Size of adjusted gross income 1.4 

Reported on: 

Returns with modified axable income 3.1 

Returns with itemized deductions 2.1 

Time series, 1985-1991 A 

Income tax less credits 

Time series, 1988-1992 A 

Income tax withheld 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 107 

Reported on: 

Form 1040A returns 1.6 

Form 1040 EZ 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 pg 107 

Tune series, 1985-1991 A 

Individual retirement arrangement (IRA) 
taxable distributions 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 107 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Interest paid deduction 

Classified by marital status 1.3 

Definition pg 108 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Type of interest paid deduction 2.1 

Interest received 

(See Taxable interest received) 

Interest, tax-exempt 

(See Tax-exempt interest) 

Investment interest paid 

(See Interest paid deduction) 

Itemized deductions 

(See Total itemized deductions and also specific type) 
Change in Law pg 10 



Joint returns of married persons 

(See also Marital filing status) 
Classified by: 
Size of adjusted gross income 1.2 



194 



Individual Returns 1992 



Sources of income 1.3 

Returns with total income tax 3.2 



Long-Term Capital Gain or Loss 

(See Sales of Capital Assets, Net Gain or Loss) 

Long-Term Loss Carryover 

(See Sales of Capital Assets, Net Gain or Loss) 

Long-Term Gain or Loss from Like-Kind 
Exchanges 

(See also Sales of Capital Assets. Net Gain or Loss) 
Classified by: 

Size of adjusted gross income 1.4 

Definition pg 108 

Long-Term Installment Gain 

(See also Sales of Capital Assets, Net Gain or Loss) 
Classified by; 

Size of adjusted gross income 1.4 

Definition pg 108 

Long-Term Residence Gain 

(See also Sales of Capital Assets, Net Gain or Loss) 
Classified by: 

Size of adjusted gross income 1.4 

Definition pg 108 



M 



Marginal tax rates 

(See also Tax generated) 

Definition pg 109 

Reported on returns with modified 
taxable income 3.4,3.6 

Marital filing status 

Classified by: 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Tax generated at each rate 3.6 

Definition pg 109 

Reported on returns with itemized 
deductions 2.2 

Type of exemption 2.4 



Medical and dental expense deduction 

Classified by marital status 1.3 

Definition pg 109 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Method of estimation 

Description Pg 18 

Minimum tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 109 

Reported on returns with itemized 
deductions 2.2 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition pg 109 

Reported on: 

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 each rate 3.6 

Tax generated at specific rate 3.5 

Definition pg 109 

Moving expense deduction 

Classified by marital status 1.3 

Definition pg 110 

Reported on returns with itemized 

deductions 2.1 



N 



Nondeductible passive losses 
(See also Rent and royalty net income or loss) 
Classified by 1979 income concept B 



Nonjoint returns 

Returns with total income tax 



.3.2 



Index 



195 



Nontaxable returns 

(See also Taxable and nontaxable returns) 

Classified by size of AGI 1.2,1.4,2,3,3,3 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2,1 

Number of exemptions 

Time series, 1985-1992 A 



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 pg 110 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Other payments 

Definition pg 110 

Other tax credits 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 110 

Other taxes deductions 

(See Taxes paid deduction) 

Other than cash distributions deduction 

(See Contributions deduction) 



Overpayment 

Classified by: 
Size of adjusted gross income 



1.4 



Credited to 1992 estimated tax: 
Classified by: 

Size of adjusted gross income 3.3 

Definition pg 110 

Refunded: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 

1040A returns 1.6 

1040EZ returns 1.5 

Returns with itemized deductions 

classified by marital status 2.2 



Parent exemptions 

(See Exemption) 

Parent's election to report child's interest and 
dividends 

Definition pg 110 

Reported on returns with modified 

taxable income 3.4,3.5,3.6 

Classified by: 

Marital status 3.4,3.6 

Size of adjusted gross income 3.5 

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 pg HI 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Payment with request for extension of filing 
time 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg HI 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg HI 



196 



Individual Returns 1992 



Reported on: 
Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1985-1991 A 

Penalty tax on qualified retirement plans 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 1 1 1 

Pensions and annuities 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition Pg 111 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 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 3.3 

Definition Pg 1 12 

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 

Definition pg 1 12 



R 



Real estate taxes 

(Taxes paid deduction) 

Recapture taxes 

Definition Pg 112 

Time series, 1985-1992 A 

Refund 

(See also Overpayment refiinded) 
Definition Pg 112 

Refund Credited to Next Year 

Definition Pg 112 

Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition Pg 112 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Defiinition Pg 112 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Rent net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 112 

Requirements for filing 

Description pg 1 

Retrospective income concept 

Classified by size of adjusted gross 

income and 1979 income concept B 

Description pg 1 1 

Royalty net income or loss 

Classified by: 

Size of adjusted gross income 14 

Definition pg 113 



Index 



197 



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 pg 113 

Reported on: 

Form 1040A returns 1.6 

Form 1040 EZ returns 1.5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Sales of capital assets net gain or loss 

Classified by: 

Marital status 1,3 

Size of adjusted gross income 1.4 

1979 mcome concept B 

Definition pg 113 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 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 pg 1 14 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Sample design and selection criteria 

Description pg 17 

Secondary IRA payments 

(See also Individual retirement arrangement adjustment 

deductible payments) 

Classified by marital status 1.3 

Definition pg 114 

Reported on: 



Form 1040A returns 1.6 

Returns with itemized deduction 2.2 

Self-employed health insurance deduction 

Change in law pg 10 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 114 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Self-employment retirement Keogh plan 

Time senes, 1985-1992 A 

Self-employment tax 

(See also Deduction of self-employment tax) 

Change in law pg 10 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 114 

Separate returns of married persons 

(See also Marital filing status) 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Sources of income 1.3 

Reported on returns with itemized deductions 
classified by marital status 2.2 

Short-Term Capital Gain or Loss 

(See Sales of Capital Assets, Net Gain or Loss) 

Short-Term Loss Carryover 

(See Sales of Capital Assets, Net Gain or Loss) 

Short-Term Gain or Loss from Like-Kind 
Exchanges 

(See Long-Term Gain or Loss fi^om Like-Kind 
Exchanges) 

Single persons, returns of 

(See also Marital filing status 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Sources of income 1.3 

Size of adjusted gross income 1.2 

Reported on returns with itemized deductions 
classified by marital status 2.2 



198 



Individual Returns 1992 



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 pg 115 

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: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Definition Pg 115 

Social security tax on tip income 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 1 15 

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 

Returns with itemized deductions 

classified by marital status 2.2 

Sources of the data 

(See Description of the sample) 

Spouse IRA 

Time series A 



Standard deduction 

(See also Basic and additional standard deductions) 

Change in law pg HO 

Classified by marital status 1.2 

Definition .' pg 115 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

State income tax refund 

(See Taxes paid deduction) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 116 

Reported on: 

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 pg 116 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2.1 

Classified by mantal status 2.2 

Time series, 1985-1991 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 3.3 

1979 income concept B 

Definition, Total pg 119 

Reported on: 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series. 1985-1991 A 



Index 



199 



Type of credit 3.3 

Tax due at time of filing 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 1 16 

Reported on: 

Form 1040A returns 1.6 

Forms 1040EZ returns 1,5 

Returns with itemized deductions 
classified by marital status 2.2 

Time series, 1985-1992 A 

Tax from recomputing prior-year investment 
credit 

Classified by size of adjusted gross income 3.3 

Definition pg 116 

Tax generated 

Classified by: 

Each rate at which tax was computed 3.6 

marginal tax rate 3.4 

Tax generated at specified rate 3.5 

Definition pg 116 

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 I040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Tax liability 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition, Total pg 119 

Reported on: 

Returns with itemized deductions 
classified by marital status 2.2 

Tax on qualified retirement plans 

Time series, 1985-1992 A 



Tax payments 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 117 

Reported on returns with itemized 
deductions classified by martial status 2.2 

Tax penalty 

Definition pg 117 

Time series, 1985-1992 A 

Tax preparatron fee 

(Se Miscellaneous itemized deduction) 

Tax rates 

(See Tax generated) 

Tax withheld 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 117 

Tax-exempt interest 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg 117 

Reported on: 

Form 1040A returns 1.6 

Returns with itemized deductions 2,1 

Classified by marital status 2.2 

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 pg 118 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 



200 



Individual Returns 1992 



Taxable interest received 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 1 18 

Reported on: 

Form 1040A returns 16 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 

Classified by martial status 2.2 

Time series, 1985-1991 A 

Taxable IRA 

Trnie series, 1985-1992 A 

Taxable pensions and annuities 

Tune series, 1985-1992 A 

Taxable returns 

Classified by size of cumulated adjusted 

gross income 1.1 

Reported on: 

Form 1040A returns 1.6 

Form 1040EZ returns 1.5 

Returns with itemized deductions 2.1 

Taxable social security 

Time senes, 1985-1992 A 

Taxes paid deduction 

Classified by mantal status 1.3 

Definition pg 118 

Reported on: 

Returns with itemized deduction 2.1 

Classified by martial status 2.2 

Time senes, 1985-1991 A 

Type of taxes paid deduction 2. 1 

Total credits 

Tune senes, 1985-1992 A 

Total deductions 

Tune series, 1985-1991 A 

Total income 

Definition pg 1 18 

Total income, net gain less loss 
Time series, 1985-1992 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 pg 118 

Reported on: 

Form 1040EZ returns 1.5 

Returns with modified taxable income 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time senes, 1985-1991 A 

Total itemized deductions 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Marital status 1.2 

1979 income concept B 

Definition pg 118 

Limitation reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1985-1991 A 

Type of deduction 2.1 

Total payments 

Time senes, 1985-1992 A 

Total standard deductions 

Time series, 1985-1992 A 

Total statutory adjustments 

Time senes, 1985-1992 A 

Total tax 

Time series, 1985-1992 A 

Type of tax computation 

Classified by size of adjusted gross income 3.1 

Definition pg 119 



Index 



201 



u 



Unemployment compensation 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 120 

Reported on; 

Form 1040A returns 1.6 

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) 

Definition pg 120 

Reported on returns with itemized deductions 2.1 



* U.S. GOVERNMENT PRINTING OFFICE: 1995- 615- 015 / 22045 




Department of the Treasury 
Internal Revenue Service 

Publication 1304(Rev.5-95) 

Catalog No. 63338H