(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 22.35/8:2001 

statistics of Income, Individua 



BOSTON PUBLIC LIBRARY 



3 9999 06316 821 3 



INDIVIDUAL INCOME 
TAX RETURNS 200 1 



[SUPE 



SUPERINTENDENT OF DOCUMENTS 
DEPOSITORY 




BOSTON PUBLIC LIBF^RY 
GOVERNMENT DOCUMENTS DEPT 



^IRS 



Department of the Treasury 
Internal Revenue Service 

www.irs.gov 

Publication 1304 (Rev. 1-2004) 
Catalog Number 63338H 



▲ RETURNS FLED $ TAX COMPUTAnONS $ 



SALARIES & WAGES $ TAXABLE INCOME T 



EXEMPTIONS $ STANDARD DEDUCTIONS 
ADJUSTED GROSS INCOME $ INCOME TAX 



NET GAINS A NET LOSSES T TAX LIABILrTY 



ITEMIZED DEDUCTIONS $ ADJUSTMENTS T 



T IRAS $ MARITAL STATUS T DEPENDENTS 
INTEREST T ALTERNATIVE MINIMUM TAX 



$ NONTAXABLE RETURNS T TAX REFUNDS 



A TAX CREDITS T SOURCES OF INCOME $ 



$ EARNED INCOME CREDIT A DIVIDENDS 



STATISTICS OF INCOME DIVISION 



Department 

Of the 

Treasury 

Internal 

Revenue 

Service 



Individual 
Income Tax 
Returns 2001 

Publication 1304 (Rev. 01-2004) 



Mark W. Everson 

Commissioner 



Mark Mazur 

Director, 

Research, Analysis and 

Statistics 



Thomas B. Petska 

Director, 

Statistics of Income Division 



David Paris 

Chief, 

Individual Statistics Branch 



This report contains data on sources of income, adjusted gross 
income, exemptions, deductions, taxable income, income tax, 
modified income tax, tax credits, self-employment tax, and 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Additional unpublished information from individual income tax 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 is available on a reimbursable basis. The Statistics of 
Income Division also makes the results of its studies available on 
the Internet. You can sample our products by contacting our 
Internet site at http://www.irs.gov/taxstats. 

The Statistics of Income Division's Statistical Information 
Services (SIS) staff provides data, statistical analysis, and 
information in response to requests from customers. 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. 



Citation: 

Statistics oflncome-2001 
Individual Income Tax Returns 
Internal Revenue Service 
Washington, DC 



Contents 



Section 1 Page 

Introduction and Changes in Law 

Requirements for Filing 8 

Changes in Law 10 

The 1979 Income Concept 11 

Comparison of Adjusted Gross Income with 1979 Income Concept 17 

Section 2 

Description of the Sample 

Domain of Study 19 

Sample Design and Selection 19 

Data Capture and Cleaning 20 

Method of Estimation 20 

Sampling Variability and Confidence Intervals 20 

Table Presentation 21 

Section 3 

Basic Tables 

Part 1 — Returns Filed and Sources of Income 25 

Part 2 — Exemptions and Itemized Deductions 59 

Part 3 — Tax Computation 73 

Section 4 

Explanation of Terms 91 

Section 5 

2001 Forms 119 

Section 6 

Index 143 



Section 1 



Introduction 

and Changes 

in Law 



Introduction 

This report contains complete individual 
income tax data for Tax Year 200 1 . The 
statistics are based on a stratified probability 
sample of individual income tax returns, selected 
before audit, which represents a population of 
over 130 million Forms 1040, 1040A, and 
1040EZ, including electronic returns, filed for 
Tax Year 2001. 

Table A on the following pages presents 
selected income and tax items for Tax Years 
1997, 1998, 1999, 2000, and 2001 as they appear 
on the forms and provides the percentage change 
for each item between 2000 and 2001 . 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. 
These tax law changes are explained below. To 
assist year-to-year comparisons. Table A includes 
the items in both current dollars and constant 
1990 dollars, as adjusted by the U.S. Department 
of Labor's consumer price index (CPI-U). 



For Tax Year 2001 , the number of individual 
tax returns filed increased by just under 1 .0 
million, or 1.8 percent. Adjusted gross income 
(AGI) fell $194.8 billion, or 3.1 percent from 
2000 to 2001, compared to the 8.7 percent 
growth recorded from 1999 to 2000. Total tax 
liability decreased 9.0 percent to $930.2 billion. 
Several components of AGI showed decreases 
for between 2000 and 2001 : net capital gains less 
loss decreased 47.1 percent; dividends decreased 
18.7 percent; and total IRA distributions 
decreased 14.3 percent. 

This report is divided into six sections. Section 
1 explains the requirements for filing, changes in 
the law for 2001, 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 explanations of the terms used 
in the tables. The tax forms appear in Section 5 
and Section 6 contains a subject index. 



Michael Parisi was responsible for the text and production of this report. Technical assistance was provided by Michael 
Strudler. This report was prepared under the direction ofJeffHartzok, Chief Individual Returns Analysis Section, Individual 
Statistics Branch. 1 



Individual Returns 2001 



Table A-Selected Income and Tax Items for Selected Years, 1997-2001, in Current and Constant 1990 



Dollars' 

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





Current dollars 




Item 


1997 


1998 


1999 


2000 


2001 


Percent change. 
2000 to 2001 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




122,421,991 

68,781,991 
6,972,994 

24,780,076 
8,475,295 

21,154,656 
8.839,255 
7,705,258 

104,404,985 
3,613,918,456 

67,300.571 
171,700.242 

4.925.914 
49.016.921 

29.507.539 
120.493,432 

19,218,388 
14,094,351 

413.109 
4.965.883 

15.937,575 
185.741,216 

24,240,112 
356,083.267 

N/A 
N/A 

1.744,602 
-1 ,460,402 

6.761.089 
79.009.673 

6.214.044 
55.182,520 

20,948,184 
382,935,981 

19,496,575 
259,711,251 

14,480,636 
198,823,191 

2,160,954 
-6.847.443 

7,124.100 
17,230.102 

11.351.510 
139.958.629 

8.307.938 
61.557.689 

297,534 
13,170,179 

568,443 
51,343.546 

4,737,237 
19,085.136 

122.332,599 
5,015,904,666 


124,770,662 

71,162,837 

9,450,121 

25.987.822 

10.285.487 

20.830.173 

9.150.964 

6.789.831 

106.535.263 
3.879,762,259 

67.231,792 
178.333.632 

4.778.374 
50,223,365 

30.423,274 
118.479,991 

19,544,265 
14,707,844 

437,410 
5,118,123 

17,104.785 
202,400,115 

25,590,397 
446,083,839 

N/A 
N/A 

1,719,937 
-1,575,698 

8,530,379 
133,357,445 

7,774.091 
74.094.367 

22.211.348 
441.521.385 

20.473.407 
280.650.198 

14.647.697 
219.258.921 

2.091,845 
-7,933,778 

7,082,552 
15.814,669 

12.136.792 
154.953.370 

8.941.171 
58.702.700 

308,284 
13,455,924 

539,802 
48.297.886 

5,088.222 
21,554.040 

124,652,387 
5,467,503,555 


127,075,145 

74,155,814 
13.173.514 
26.961.302 
12.452.963 
20.752.420 
9.858.843 
5.195,509 

108.183,782 
4,132.473.459 

67.218.877 
175,675,236 

4,801,877 
52.513,007 

32,226,492 
132.465.522 

20,811.334 
17,976.204 

418.989 
5.455.497 

17.312.125 
208.414,067 

21,493.841 
530,795,936 

6.206,552 
11.962,180 

1,732.925 
-1,712.291 

8,751.378 
125,315.324 

8,129,375 
87,140,912 

23,180,716 
508.236,875 

21.343.646 
304.310.714 

14.536.311 
246.591,401 

2,046,308 
-6,242,916 

6,775,723 
17,530,779 

12.487.903 
163.232.494 

9.459.189 
75.078.976 

314.486 
14.136.544 

578.583 
49,634.620 

5,160.532 
22.879.779 

126.840,985 
5,912.166,710 


129,373,500 

78,846,102 
16,018,213 
28,826.589 
13.889.642 . 
21.700,809 
10,170,740 
NA 

110,168,714 
4.456,157.438 

68,046,458 
199,321,570 

4,658,345 
53,951,877 

34.140.604 
146,987,679 

20,921,057 
18,309,835 

442.335 
6.192.307 

17.600.010 
213.855.353 

22.875.460 
614.739,512 

6.645.305 
15.802.819 

1.700.051 
-919.134 

9,381.311 
138.323.845 

8.732,291 
98.966.527 

23.793.404 
552.009.567 

21,765.211 
325.827.702 

14.332.632 
252.085,403 

2.061.784 
-9.034.178 

6.478.292 
16.913,305 

13.627.723 
186.586.863 

10.608.572 
89.964.021 

358.391 
15,239,672 

527,417 
48,096.275 

5,815,404 
25,370,158 

129,148.570 
6.423,986.105 


130,255,237 

80.500,011 
20,811,215 
28,293,817 
15,007.182 
21,461,409 
11,043.091 
NA 

111.227.450 
4.565.229.218 

67.479.816 
198.177.814 

4.557,381 
55,582,376 

32,621,151 
119.533.324 

22.132.023 
21.219.499 

437,859 
6.685.857 

18.018.349 
216,772.496 

23,470,401 
325.168.963 

2.486.027 
1.358,488 

1,615.884 
-1,896.996 

9,363,959 
118,565.053 

8,834.138 
94,327.585 

24,317,375 
532,924.324 

22,262,775 
338.745,409 

14,542,983 
268,224.205 

2.006.871 
-11.004,781 

8,799,885 
25,890,925 

13.753.080 
196.524.465 

10.779.279 
93.559.363 

292.006 
13.944.765 

611.473 
54.475.064 

5.610.987 
19,508.967 

130,014.403 
6,231.176.710 


0.7 




2.1 


Electronically filed returns 


29.9 




-1.8 




8.0 




-1.1 




8.6 


Form 1040PC returns 


NA 


Salaries & wages 

Number of returns , 


1.0 




2.4 


Taxable interest received 


-0.8 


Amount 

Tax-exempt interest 


-0.6 
-2.2 




3.0 


Dividends in AGI 


-4.5 




-18.7 




5.8 




15.9 


Alimony received 

Number of returns 


-1.0 
8.0 


Business or profession net income, less loss 
Number of returns 


2.4 




1.4 


Net capital gain in AGI less loss 

Number of returns 


2.6 




-47.1 


Capital gam distributions reported on Form 1040 


-62.6 




-91.4 


Sales of properly ottier Ifian capital assets, net 
gam less loss 


•5.0 




-106.4 


Total IF!A distributions 

Number of returns 


-0.2 




-14.3 


Number of returns 

Amount 

Total pensions & annuities 


1.2 
-4.7 

2.2 




-3.5 


Number of returns 


2.3 




4.0 


Rents, royalties, partnerships, estates, 
trusts, etc 


1.5 


Amount 

Farm net income less loss 
Number of returns 


6.4 
-2.7 


Amount 


-21.8 


Unemployment compensation in AGI 


35.8 




59.0 


Social security benefits (received) 


0.9 




5.3 


Taxable social security benefits in AGI 

Number of returns 


1.6 




4.0 








-18.5 




-8.5 


Net operating loss' , 






15.9 




13.3 


Other income, net gain less loss ' 

Number of returns 


-3.5 




-23.1 


Number of returns , , 


0.7 
-3.0 



Footnotes at end of table 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 1997-2001, in Current and Constant 1990 



Dollars-Continued^ 

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



Current dollars 



1999 



Percent change 
2000 to 2001 



Total taxpayer IRA adjustment 

Number of returns 

Amount 

Student loan interest deduction 

Number of returns 

Amount 

f^edical savings account deduction 

Number of returns 

Amount 

Moving expenses 

Number of returns , 

Amount 

One-half of self-employment tax 

Number of returns 

Amount 

Self-employed health insurance 

Number of returns 

Amount 

Keogh retirement plan 

Number of returns 

Amount 

Penalty on early withdrawal of savings 

Number of returns 

Amount 

Alimony paid adjustment 

Number of returns 

Amount 

Foreign housing deductions 

Number of returns 

Amount 

Other adjustments 

Number of returns 

Amount 

Total statutory adjustments 

Number of returns 

Amount 

Adjusted gross income or loss (AGI) 

Amount 

Total Itemized deductions 

Number of returns 

Amount 

Total standard deduction 

Number of returns 

Amount 

Basic standard deduction 

Number of returns 

Amount 

Additional standard deduction 

Number of returns 

Amount 

AGI less deductions 

Number of returns 

Amount 

Number of exemptions 

Exemption amount 

Taxable income 

Number of returns 

Amount 

Tax from table, rate schedules, etc. 

Number of returns 

Amount 

Additional taxes 

Number of returns 

Amount 

Alternative minimum tax 

Number of returns 

Amount 

Income tax before credits 

Number of returns....... 

Amount 

Child care credit 

Number of returns 

Amount 

Credit for elderly or disabled 

Number of returns 

Amount 

Child tax credit 

Number of returns 

Amount 

Education credits 

Number of returns 

Amount 

Adoption credit 

Number of returns 

Amount 



(1) 



(2) 



(3) 



(4) 



(5) 



4,068,958 
8.662,694 

N/A 
N/A 

16,912 
22,454 

780,813 
1.847,578 

13.513,228 
14,868,362 

3,284,842 
3,869,842 

1,189,981 
10,237,623 

918.302 
234,237 

623,546 
6,311,455 

654 
16,361 

118,629 
884,074 

18,785,760 
46.954,680 

4,969,949,986 

36,624,595 
620,810,172 

84.844.302 
441,695,925 

84.844,302 
428.362.726 

11,136,379 
13,333,199 

110,720,898 

3,984,130,897 

241,279,259 

627,825,050 

99,314,519 
3,429,109,165 

99,217,292 
738,819,027 

59,250 
663,002 

618.072 
4,005,101 

99,225,503 
739,482,029 

5,795,530 
2,464,005 

190,343 
41,281 

N/A 
N/A 

N/A 
N/A 

30,721 
58,522 



3.868,017 
8,188,452 

3,763,742 
1,730,768 

42,235 
62,071 

809,246 
1,684,183 

13,756,483 
15,960,341 

3,380,867 
4,693,286 

1,177,487 
11,039,583 

828,922 
217,913 

590,898 
6,877,808 

1,543 
38,994 

164,646 
1.037.209 

21.998,366 
51,530,709 

5,415,972,847 

38,186,186 
676,460,336 

85,576,463 
459,457,374 

85.576,453 
445,400,450 

11,081,634 
14,056,924 

111,924,583 

4,357,840,879 

245,692,958 

650,347,285 

100,801,271 
3,780,838,200 

100,793,439 
813,227,104 

47,690 
341,757 

853,433 
5,014,549 

100,797,716 
813,568,861 

6,128,155 
2,660,573 

180,473 
36,689 

24,810,781 
15,143,468 

4.652,596 
3.376,647 

40,668 
83,046 



3,687,149 
7,883,438 

4,136,505 
2,254,531 

60,393 
81,977 

986,313 
2.230,965 

14,029,609 
16,689.660 

3,491,539 
6,755,071 

1,264,007 
11.928,242 

805,367 
236,115 

610,609 
7,247,919 

5,782 
77,574 

198,438 
1,313,318 

22,659,973 
56,698.800 

5,855,467,909 

40.244,305 
741,376,847 

85,766,366 
463,960,491 

85,755,366 
449,696,182 

11,200,024 
14,264,309 

113,863,898 

4,730,367,366 

248,657,119 

669,241,317 

102,845,571 
4,136,119,714 

102,831,402 
906,346,754 

36,960 
466,001 

1,018,063 
6.477,697 

102,834,362 
906,811,766 

6,182,193 
2,675,147 

181,813 
33,629 

26,016,019 
19,398,626 

6,436,654 
4,772,443 

47,349 
103,016 



3,506,032 
7,477,074 

4,477,986 
2,639,472 

65,415 
120,330 

956,586 
2,137,803 

14,300,140 
17,392,967 

3,564,624 
7,569.198 

1,287,706 
12,475,396 

863,436 
286,507 

666,724 
7,460,164 

4,411 
42,400 

170,106 
1,008,208 

23,197,425 
58,609,618 

6,365,376.648 

42,634.320 
822,360,510 

85,670,504 
470,820,881 

85.670,604 
456,084,883 

11,330,664 
14,735,998 

116,391,403 

5,157,822,794 

252,332,427 

690,109,474 

105,259,292 
4,544,242.424 

106,264,144 
1,008,626,180 

23,487 
126,524 

1,304,198 
9.600,840 

105.277 966 
1,018,218,948 

6,368,101 
2,793,860 

155,796 
32,608 

26,404,521 
19,689,359 

6,815,316 
4.851,178 

42,681 
91,866 



Footnotes at end of table. 



3,448,457 
7,406,866 

4,405,667 
2,711,733 

69,957 
123,296 

944,791 
2,180,570 

14,574,036 
18,134.959 

3,559,792 
8,177,397 

1,290,496 
13,114,412 

890,649 
197,633 

656,635 
7,472,718 

4,122 
92,074 

183,906 
961,209 

23,497,092 
60,572,768 

6,170,603,942 

44,662,307 
884,628,260 

84,238,232 
481 907,691 

84,238,232 
466,971.032 

11,116,629 
14,936,559 

115,862,109 

4,910,329,307 

256,185,046 

727,554,990 

104,174,655 
4,268,506,425 

104,163,693 
926,642.321 

25,334 
198,998 

1,120,047 
6,756,705 

104,195,834 
933,567,474 

6.184,508 
2 721,061 

139,097 
30,496 

26.452.875 
22,427.229 

7,212,554 
5,156,254 

47,737 
88,781 



(6) 



-1.6 
-0.9 

•1.6 
2.7 

6.9 
2.5 

-1.2 
2.0 

1.9 
4.3 

-0.1 
8.0 

0.2 

5.1 

3.2 
-31.1 

(Z) 
0.2 

-6.6 
117.2 

8.1 
-4.7 

1.3 
3.3 



4.8 
7.6 

-1.7 
2.4 

-1.7 
2.4 

-1.9 
1.4 

-0.5 
-4.8 
1.5 
5.4 

-1.0 
•6.1 

-1.0 
•8.1 

7.9 
57.3 

-14.1 
-29.6 

-10 
-8.3 

•Z9 
•2.6 

-10.7 
-6.5 

0.2 
13.9 

5.8 
6.3 

11.8 
•3.4 



Individual Returns 2001 



Table A--Selected Income and Tax Items for Selected Years, 1997-2001, In Current and Constant 1990 
Dollars-Continued^ 

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





Current dollars | 




Item 


1997 


1998 


1999 


2000 


2001 


Percent change. 
2000 to 2001 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Foreign tax credit 


2,334,015 
4,073,461 

306,254 
826,320 

118,571 
681.282 

N/A 
N/A 

8,712,146 
8,410,868 

98,794,570 
731,071,161 

13,515,150 
29,738.153 

26,922 
133,018 

267.055 
27.826 

3.415,245 
2,335,845 

239,664 
122,398 

310,367 
763,897 

102,359.516 
768,290,921 

106.483,908 
582.124.212 

12.766,410 
162,584,233 

19,391,179 
30,388,582 

N/A 
N/A 

1,597,435 
38,918,434 

1.267,562 
1,399,705 

68.097 
55,227 

445.633 
101,328 

115,138,784 
815,571,720 

88,311,237 
140,110.378 

85.381.040 
119.706,937 

4,109,601 
20,403,441 

31,198.382 
93,909,641 

5,920,839 
1,080,062 


2,995,294 
4,677,022 

272,197 
732.487 

108,583 
818,389 

N/A 
N/A 

32,114,860 
27,823,908 

96,581.077 
785,744,954 

13,757,431 
31,914,256 

22,300 
238,980 

245,028 
26.264 

3,786,186 
2,699,419 

217.555 
105.877 

284,706 
752,307 

100.813.446 
826.621.050 

109,144,689 
636,248,491 

13,072,121 
177,750,952 

19,704.707 
31,591.789 

754.363 
508,972 

1,540,573 
45.640,225 

1,303,642 
1,523,584 

41.688 
46.076 

446,489 
108,376 

117,835,317 
893,418,466 

93,434,624 
167,987,055 

90.233,356 
144.445,788 

4,567,379 
23,541,268 

28,429,856 
102,151,442 

5,019.736 
961,802 


3,266,544 
4,941,010 

287.658 
783,920 

166.010 
996,461 

N/A 
N/A 

34.813,611 
33,974,279 

97,752,068 
872,837,476 

14,029.509 
33,372.365 

12,243 
215.699 

254.489 ■ 
29,477 

4,076.050 
3.074,825 

171.629 
94,004 

286,175 
759.438 

102.194,476 
916,992,618 

111,193,931 
695,526,980 

13,169.356 
196,915.946 

19,260.339 
31,903,081 

985,579 
812,404 

1,510,206 
53,984,319 

1,377,613 
1.712,649 

37.879 
151.723 

426,878 
95,029 

119,809,259 
981,100,157 

94,827,237 
182,049,186 

91,600.741 
155.513.635 

4.514,663 
26.535,551 

29,200,902 
119,091,512 

5,285,114 
1,149,865 


3,935,699 
5.990,360 

275.115 
764.253 

199,554 . 
1,287.661 

N/A 
N/A 

36,028,685 
35,753,613 

100.163,625 
982.465.335 

14,300.140 
34,778,824 

14,144 
298.862 

265,007 
35.753 

4.334,527 
3,414,692 

174,967 
72,958 

259,906 
795,638 

104.685.747 
1,022,172,309 

113,733.442 
763.901,388 

13,326,659 
221,621,893 

19,277,225 
32,296,350 

1,104,143 
977.641 

1,610,937 
63,396,711 

1,640,582 
2,184.849 

50.698 
399.047 

395.555 
90,578 

122,243,874 
1,084.868,447 

95.921.082 
196,198,780 

93,000,030 
167,577.365 

4,255,215 
28,621,415 

30,624,423 
134,944,362 

5.813,525 
1,441,719 


3,942.604 
6,254.559 

269,648 
713,974 

248,255 
1,438,041 

22,096,605 
5,057,456 

49.066,700 
44,160,998 

97,389,985 
889.406,476 

14,575.011 
36,262,878 

11,686 
286.974 

288,275 
35,879 

4,571.187 
3,259.975 

135,554 
51,492 

250,622 
804,086 

102.557,013 
930.280,996 

114,798,386 
773,325,891 

13,167.856 
220,195,712 

19,593.121 
33,375.971 

8.562,900 
4,994,877 

1,448,213 
42,495,018 

1.436,745 
1,915,349 

20,955 
88,649 

386,698 
108,963 

123,451.338 
1,076,500,696 

102,310,895 
236,981,755 

99.011,975 
202.274,032 

5,408,878 
34,708,129 

24,581,181 
91,830,967 

5,318,905 
1,060,320 


0.2 


Amount 

General business credit 


4.4 
-2.0 




-6.6 


Prior year minimum tax credit 


24.4 




11.7 


Rate reduction credit 


(X) 




(X) 


Total credits ' 


36.2 


Amount 

Income tax less credits'" 


23.5 
-2.8 




-9.5 


Self-employment tax 


1.9 




4.3 


Recapture taxes 


-17.4 




-4.0 


Social security, Medicare tax on tip income 
not reported 


8.8 




0.4 


Tax on qualified retirement plans 


5.5 


Amount 

Advanced earned income credit payments 


-4.5 
-22.5 




-29.4 




-3.6 




1.1 


Total tax liability'' 


-2.0 




-9.0 


Income tax withheld 


0.9 




1.2 


Estimated tax payments 


-1.2 




-0.6 


Earned income credit' 


1.6 




3.3 


Additional child tax credit 


675.5 


Amount 


410.9 
-10.1 




-33.0 


Excess social security tax withheld 


-12.4 




-12.3 


Form 2439 


-58.7 




-77.8 


Form 4136 


-2.2 




20.3 


Total payments ' 


1.0 




-0.8 


Overpayment, total 


6.7 




20.8 


Overpayment refunded 


6.5 




20.7 


Refund credited to next year 


27.1 




21.3 


Tax due at lime of filing 


■19.7 




-31.9 


Tax penalty 


-8.5 


Amount 


-26.5 



Footnotes at end of table 



Introduction and Changes in Law 



Table A--Selected Income and Tax Items for Selected Years, 1997-2001, in Current and Constant 1990 
Dollars-Continued^ 



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





Constant 1990 dollars ' 




Item 


1997 


1998 


1999 


2000 


2001 


Percent change. 
2000 to 2001 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




122.421.991 
68.781.991 

6.972,994 
24.780.075 

8.475.295 
21.154.555 

8.839,265 

7.705.258 

104.404.985 
2.942.930.339 

57.300,571 
139,821,044 

4.925.914 
39,916.059 

29.507,539 
98.121.587 

19.218.388 
11.477,485 

413.109 
4.043.879 

15.937.575 
152.059.394 

24.240.112 
289,970,087 

N/A 
N/A 

1.744.602 
-1,189.252 

6.761.089 
64.340.125 

6.214,044 
44,936,906 

20.948.184 
311.837.118 

19,495.575 
211.491.247 

14.480535 
151.908.135 

2.150.954 
-5.576.094 

7.124.100 
14,031,028 

11.351,510 
113,972,825 

8,307,938 
50,128,411 

297,534 
10,724,901 

568,443 
41,810,705 

4,737,237 
15.541.642 

122,332.599 
4.085.427.252 


124.770.662 

71.162.837 

9.450.121 

25.987.822 

10.285.487 

20.830.173 

9.150,964 

6,789.831 

106.535.263 
3.093.909.297 

67.231.792 
142.211.828 

4.778.374 
40.050.530 

30.423.274 
94.481,652 

19.544.265 
11.728.743 

437.410 
4.081.438 

17.104.786 
161.403.600 

25.590.397 
355,728.739 

N/A 
N/A 

1.719.937 
-1.255.537 

8.530.379 
106.345.650 

7.774.091 
59.086,417 

22.211.348 
352.090.419 

20.473.407 
223.803.985 

14.647.697 
174.847.524 

2.091.845 
-6.326.777 

7.082,552 
13,408.827 

12,136.792 
123.567.281 

8.941.171 
54.786.842 

308.284 
10.730.402 

539.802 
38.515.061 

5.088.222 
17.188.230 

124.652.387 
4.360.050.682 


127.075.145 
74,165.814 
13.173.514 
26.961.302 
12.462.963 
20.752.420 
9,858.843 
5.195.609 

108.183.782 
3.241.155.554 

67.218.877 
137.784.499 

4.801.877 
41.185,572 

32.226.492 
103.894,527 

20.811.334 
14.098.984 

418.989 
4.278.821 

17,312.125 
163.462.013 

21.493.841 
415.310.538 

6.206.652 
9.382.102 

1.732.925 
-1.342.973 

8.751.378 
98.287.313 

8.129.376 
68,345.813 

23.180.716 
398.517.157 

21.343.545 
238.575.070 

14.535.311 
193.405.020 

2.045.308 
-4.896.405 

5.775.723 
13.749,631 

12,487,903 
128,025,485 

9,459,189 
58,885,471 

314,486 
11,087,485 

578,583 
38,929,114 

5,160.532 
17.944.925 

126,840.985 
4.535,993,498 


129.373.500 
78.845,102 
16.018.213 
28.825.589 
13.889.642 
21.700,809 
10,170,740 
NA 

110.168,714 
3.381.007,151 

68.046,458 
151.230,402 

4.558.345 
40.934.656 

34.140.604 

111.523.277 

20.921.057 
13.892.136 

442.335 
4.698.260 

17.600.010 
162.265.063 

22.875.460 
466.418.522 

6.645.305 
11.989.999 

1.700.051 
-697.370 

9,381.311 
104.949.807 

8.732.291 
75,088.488 

23.793.404 
418,823,723 

21.765.211 
247.213.734 

14.332,632 
191.263.583 

2.061,784 
-6.854,460 

5.478,292 
12.832,553 

13.627.723 
141.558.181 

10.608,572 
68,257.983 

358.391 
11.562.725 

527.417 
36.491.853 

5.815.404 
19,248.982 

129,148,570 
4,874,041.052 


130.255.237 
80.500.011 
20.811.215 
28.293.817 
15.007.182 
21.461.409 
11.043.091 
NA 

111.227.460 
3.359.172.855 

57.479.816 
146.256.689 

4.557.381 
41.020.204 

32.621.151 
88.215.475 

22.132,023 
15.660.147 

437.859 
4.934.212 

18.018.349 
159.979.702 

23.470.401 
239.977.094 

2.486.027 
1.002.574 

1.615.884 
-1.399.997 

9.353,959 
87.501.884 

8.834.138 
69.514.454 

24.317.375 
393.302.084 

22.262.775 
249.996.612 

14.542.983 
197.951.443 

2.006.871 
-8,121,610 

8.799.885 
19.845.701 

13.753.080 
145.036.506 

10.779.279 
59.047,500 

292.006 
10.291,339 

511,473 
40,202,999 

5.510.987 
14.397.752 

130.014.403 
4,598,554.399 


0.7 




2.1 




29.9 




-1.8 




8.0 




-1.1 




8.6 




NA 


Salaries & wages 


1.0 


Amount 

Taxable interest received 
Number of returns 


-0.4 
-0.8 


Amount 

Tax-exempt interest 


-3.3 
-2.2 




0.2 


Dividends in AGI 


-4.5 


Amount 

State income tax refund 

Number of returns 


-20.9 
5.8 




12.7 


Alimony received 


•1.0 




5.0 


Business or profession net income, less loss 

Number of returns 


2.4 
-1.4 


Net capital gain in AGI less loss 


2.6 


Amount 

Capital gam distributions reported on Form 1040 

Number of returns. 


-4«.5 
-62.6 




-91.6 


Sales of property other than capital assets, net 
gam less loss 


-5.0 




-100.8 


Total IRA distributions 

Number of returns ,.. 


-0.2 


Amount 


-16.6 


Taxable IRA distributions in AGI 


1.2 




-7.3 


Total pensions & annuities 

Number of returns 


2.2 


Amount 


-6.1 


Taxable pensions & annuities in AGI 

Amount 


2.3 
1.1 


Rents, royalties, partnerships, estates, 
trusts, etc 
Number of returns 


1.5 


Amount 


3.5 


Farm net income less loss 


-2.7 


Amount 

Unemployment compensation in AGI 
Number of returns 


-18.5 
35.8 




54.7 


Social security benefits (received) 


0.9 


Amount 

Taxable social security benefits in AGI 


2.4 
1.6 


Amount 

Foreign earned income exclusion ' 

Number of returns , 


1.2 
-18.5 


Amount 

Net operating loss ' 


-11.0 




15.9 


Amount 

Other income, net gam less loss ' 


10.2 
-3.5 


Amount 


-25.2 


Total income, net gain less loss 


0.7 


Amount 


-5.7 



Footnotes at end of table 



Individual Returns 2001 



Table A--Selected Incofne and Tax Items for Selected Years, 1997-2001, in Current and Constant 1990 



Dollars-Continued^ 

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





Constant 1990 dollars'' 




Item 


1997 


1998 


1999 


2000 


2001 


Percent change. 
2000 to 2001 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Total taxpayer IRA adjustment 

Number of returns 


4.068,958 
7,064,311 

N/A 
N/A 

16,912 
18,285 

780,813 
1,504,542 

13,513,228 
12,107,787 

3,284,842 
3,161,337 

1,189.981 
8.336.827 

918.302 
190.747 

623.646 
5.139.621 

654 
13.323 

118.629 
719.930 

18.785.760 
38.236,710 

4,141,624.988 

36.624.595 
505.646.743 

84,844,302 
359,687,235 

84,844,302 
348,829,681 

11,136,379 
10,857,654 

110,720.898 

3,244.406.268 

241,279,259 

511,258,184 

99,314.519 
2.792,434,173 

99,217,292 
601,644,169 

59,250 
539,904 

618,072 
3,261,483 

99,225,503 
602,184.063 

5.796.630 
2,006.519 

190.343 
33.616 

N/A 
N/A 

N/A 
N/A 

30,721 
47,656 


3,868,017 
6,529.866 

3,763,742 
1,380,198 

42,235 
49,498 

809,246 
1,343,049 

13,756,483 
12,727,546 

3,380,867 
3,742,652 

1,177,487 
8,803.575 

828.922 
173,774 

590.898 
6.484.695 

1,543 
31.096 

164,646 
827,120 

21,998,366 
41,093,069 

4,318,967,613 

38.186.186 
539.442,054 

85,576,463 
356,393,440 

85,576,463 
355,183,772 

11,081,634 
11,209,668 

111.924.583 

3.476.162.216 

246.692.958 

518,618.250 

100,801,271 
3.015.022.488 

100.793.439 
648.506.463 

47,690 
272,533 

853,433 
3,998,843 

100,797,716 
648,778,996 

6,128,165 
2,121,669 

180.473 
28.460 

24.810,781 
12.076,131 

4,662.596 
2.692,701 

40,668 
66.225 


3,687,149 
6,183.089 

4,136.505 
1.768.260 

50,393 
64,296 

985.313 
1.749.776 

14.029.609 
13.089.922 

3.491.539 
5.298.095 

1.264.007 
9,365,484 

805,367 
185,188 

610,609 
5,684,642 

5,782 
60,842 

198,438 

1.030,053 

22,659.973 
44.469.647 

4.592,623,860 

40,244,305 
581,472,037 

85,755,366 
363,890,581 

85,755,366 
352,702.888 

11.200.024 
11.187.693 

113,863.898 

3.710.092.052 

248.667.119 

524,895,151 

102,845,571 
3,244,015,462 

102,831,402 
710.859.416 

36.960 
365,491 

1,018,063 
5,080,547 

102,834.362 
711.224,906 

6.182.193 
2.098,155 

181.813 
26.376 

26,016.019 
15,214,608 

6,436.654 
3,743.093 

47.349 
80.797 


3.505.032 
5.673,046 

4,477,986 
2,002,634 

65,415 
91,297 . 

956,586 
1,622,006 

14,300,140 
13.196.485 

3.564.624 
5.742.942 

1,287.706 
9.465,399 

863,436 
217,380 

666,724 
5,660,215 

4,411 
32,170 

170.106 
764.953 

23.197,425 
44,468,527 

4,829.572,671 

42,534,320 
623,945,759 

85,670,504 
357,223.734 

85.670.504 
346,043.159 

11,330,564 
11,180,575 

116.391,403 

3.913.370.860 

252.332.427 

623.603,546 

106.259.292 
3.447.831.886 

105.254.144 
765.270.243 

23,487 
95.997 

1.304,198 
7.284.401 

105.277.966 
772.548.619 

6.368.101 
2.119.772 

155.796 
24.741 

26.404.521 
14.938.816 

6.815.316 
3,680.712 

42,681 

69,701 


3.448.457 
6.466.322 

4.405.667 
2,001.279 

69,957 
90,993 

944,791 
1,609.277 

14.674.036 
13.383.734 

3,559.792 
6.034.979 

1,290,496 
9,678,533 

890,649 
145,781 

656,635 
5,514.921 

4.122 
67.951 

183,906 
709.379 

23.497.092 
44,703.150 

4,553.951.249 

44.562.307 
662.788.384 

84.238.232 
355.651,369 

84,238,232 
344,628.068 

11,116.629 
11,023.291 

116.862,109 

3.623.859.267 

256.186.046 

536.940.952 

104,174.655 
3,150,189,244 

104,163,693 
683.868.872 

25,334 
146,862 

1,120,047 
4.986.498 

104.195.834 
688.979.686 

6.184.508 
2.008.163 

139.097 
22.506 

26.452.875 
16.551.461 

7.212.554 
3.805,354 

47,737 
65,521 


-1.6 
-3.6 


Student loan interest deduction 


-1.6 




-0.1 


Medical savings account deduction 


6.9 


Amount 

Moving expenses 

Number of returns 


-0.3 
-1.2 




-0.8 


One-fialf of self-employment tax 


1.9 


Amount 

Self-employed health insurance 

Number of returns 


1.4 

-0.1 
5.1 


Keogh retirement plan 


0.2 


Amount 

Penalty on early withdrawal of savings 


2.3 
3.2 




-32.9 


Alimony paid adjustment 


(Z) 




-2.6 


Foreign housing deductions 

Number of returns 


-6.6 
111.2 


Other adjustments 


8.1 


Amount 

Total statutory adjustments 


-7.3 
1.3 




0.5 


Adjusted gross income or loss (AGI) 

Amount 

Total Itemized deductions 


-5.7 
4.8 




4.6 


Total standard deduction 

Number of returns 


-1.7 




-0.4 


Basic standard deduction 


-1.7 




-0.4 


Additional standard deduction 


-1.9 




■1.4 


AGI less deductions 


-O.S 




-7.4 


Number of exemptions 


1.5 


Exemption amount 


2.5 


Taxable income 

Number of returns 


-1.0 


Amount 

Tax from table, rate schedules, etc. 


-8.6 
-1.0 




-10.6 


Additional taxes 


7.9 




53.0 


Alternative minimum tax 


-14.1 


Amount 


-31.5 


Income tax before credits 

Number of returns 


-1.0 




-10.8 


Child care credit 

Number of returns 


-2.9 




-5.3 


Credit for elderly or disabled 


•10.7 


Amount 

Child tax credit 


-9.0 
0.2 


Amount 

Education credits 
Number of returns 


10.8 
5.8 




3.4 


Adoption credit 


11.8 


Amount 


-6.0 



Footnotes at end of table. 



Introduction and Changes in Law 

Table A--Selected Income and Tax Items for Selected Years, 1997-2001, in Current and Constant 1990 
Dollars-Continued^ 

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





Constant 1990 dollars' 




Item 


1997 


1998 


1999 


2000 


2001 


Percent change, 
2000 to 2001 




(7) 


(6) 


(9) 


(10) 


(11) 


(12) 


Foreign tax credit 

Number of returns . 


2,334.015 
3.317.151 

306.254 
672.899 

118.571 
554.790 

N/A 
N/A 

8.712.146 
6.849.241 

98.794.570 
595.334.822 

13.515.150 
24,216,737 

26,922 
108,321 

267.055 
22.660 

3.415.245 
1,902.154 

239.664 
99,673 

310,367 
622.066 

102.359.516 
625.644.072 

106.483.908 
474.042.518 

12,766.410 
132.397.584 

19,391,179 
24,746,402 

N/A 
N/A 

1.597.435 
31.692.536 

1.267.562 
1,139.825 

68,097 
44.973 

445,633 
82.515 

115,138,784 
664,146,352 

88,311,237 
114,096.399 

85,381.040 
97,481,219 

4,109,601 
16,615,180 

31,198,382 
76,473,649 

5,920.839 
879.529 


2.995.294 
3.729.683 

272.197 
584.120 

108.583 
652,623 

N/A 
N/A 

32,114.860 
22.188.124 

96.581.077 
626.590.872 

13,757.431 
25,449.965 

22.300 
190,574 

245,028 
20,944 

3.786,186 
2,152,647 

217,555 
84,431 

284,706 
599,926 

100.813.446 
659.187.440 

109,144.689 
507,375,192 

13.072.121 
141,747,171 

19,704.707 
25.192.814 

754.363 
405.879 

1,540.573 
36.395.714 

1.303.642 
1.214,979 

41,688 
36,743 

446,489 
86.424 

117,835.317 
712,454,917 

93,434,624 
133,960,969 

90.233,356 
115,188.029 

4.567.379 
18.772.941 

28.429,856 
81.460.480 

5.019,736 
766,987 


3,266,544 
3,875,302 

287,658 
614,839 

166,010 
781,538 

N/A 
N/A 

34,813.611 
26,646.493 

97.752.068 
684.578.413 

14.029.609 
26.174.404 

12.243 
169,176 

254,489 
23,119 

4,076,050 
2,411,627 

171,629 
73,729 

286,175 
595,638 

102,194,476 
719.209,896 

111.193.931 
545,511,357 

13,169,356 
154,443,879 

19.260.339 
25.022.024 

985.579 
637.180 

1.510.206 
42.340.642 

1,377.613 
1.343.254 

37.879 

118.998 

426.878 
74,533 

119.809,259 
769.490.319 

94,827.237 
142,783.675 

91,600,741 
121,971,478 

, 4,514,663 
20,812,197 

29.200.902 

93.405.107 

5,285.114 
901,855 


3.935.699 
4.545.038 

275.115 
579.858 

199.554 
976.981 

N/A 
N/A 

36.028.685 
27,127.172 

100.163.625 
745.421.347 

14.300.140 
26.387.575 

14.144 
226.754 

265.007 
27.127 

4.334.527 
2.590.813 

174.967 
55.355 

259.906 
503.871 

104.685.747 
775.548.034 

113,733.442 
579,591,341 

13,326,669 
168.150.146 

19,277.225 
24.504.059 

1.104,143 
741,761 

1.610.937 
48.100.691 

1.640.582 
1,657.700 

50.698 
302.767 

395.555 
68,724 

122,243,874 
823.117.183 

95.921.082 
148.860.986 

93,000.030 
127,145.193 

4.255.215 
21.715.793 

30.624.423 
102.385.707 

5.813.525 
1.093,869 


3,942.604 
4.615.911 

269.648 
526.918 

248.255 
1.061.285 

22.096.605 
3.732.440 

49,066,700 
32,591,142 

97,389,985 
656,388.543 

14.575,011 
26.762.272 

11.686 
211.789 

288.275 
26.479 

4.571.187 
2.405.886 

135.554 
38.001 

250.622 
593.421 

102.557.013 
686.554.241 

114.798.386 
570,720.215 

13.167.856 
162,506,061 

19,593,121 
24,631.713 

8.562.900 
3.686.256 

1.448,213 
31.361.637 

1.436.745 
1.413.542 

20,955 
65.424 

386,698 
80.415 

123.451.338 
794.465.458 

102.310,895 
174.894.284 

99.011,975 
149.279.728 

5.408,878 
25.614,855 

24.581.181 
67.771,931 

5,318,905 
782,524 


0.2 


Amount . . 


1.E 


General business aedil 


•2.0 


Amount 


-9.1 


Prior year minimum tax credit 


24.4 




8.6 


Rate reduction credit 
Number of returns .. 


(X) 




(X) 


Total aedits • 

Number of returns 


36.2 


/Amount 

Income tax less credits' 


20.1 
-2.8 




-11.9 


Self-employment tax 
Number of returns 


1.9 




1.4 


Recapture taxes 


-17.4 




-6.6 


Social security. Medicare tax on tip income 
not reported 
Number of returns 


8.8 




-2.4 


Tax on qualified retirement plans 
Number of returns 


S.S 




-7.1 


Advanced earned income credit payments 

Number of returns 


-22.5 


/Vmount 

Housefiold employment taxes 

Number of returns 


-31.3 
-3.6 


Amount 

Total lax liability* 

Number of returns 


-1.7 
-2.0 




-11. S 


Income tax withtield 


0.9 


Amount 

Estimated tax payments 


-1.S 
-1.2 


/Amount 


-3.4 


Earned income credit' 


1.6 


Amount 

Additional child tax credit 
Number of returns 


0.5 
675.S 


/\mount 


397.0 


Payment with an extension request 
Number of returns 


-10.1 


Amount . 


-34.8 


Excess social security tax withheld 
Number of returns 


-12.4 


/^ount . . 


-14.7 


Other payments: 
Form 2439 
Number of returns 


-58.7 




-78.4 


Fomi4136 
Number of returns 


-2.2 




17.0 


Total payments ' 

Number of returns 


1.0 




-3.5 


Overpayment, total 
Number of returns 


6.7 


/\mount 


17.5 


Overpayment refunded 

Number of returns 


E.5 


Amount 


17.4 


Refund credited to next year 

Number of returns 


27.1 


/Amount 


18.0 


Tax due at time of filing 

Number of returns 


-19.7 




-33.8 


Tax penalty 

Number of returns 

Amount. 


-8.5 
-28.5 


' All Items correspond to trie f-orm 104U line items 1 herelore, some 


may differ trom the S 


Jl Items shown in the 


Basic tables in bectic 


n3 


N/A = Not applicab 


e 



(Z) Less than 05 percent, 
(X) Percentage not computed. 



' Line 21 on Fohti 1040 consists of other income minus foreign earned income exclusion and net operating loss 
' Total credits includes the values for mortgage interest tax credit and "other credits" not tabulated here 
^Total tax liability includes the values for "other taxes" not tabulated here 
5 Inflation-adjusted data were calculated using the consumer price index in the "Economic Report of the President," 2000 (Bureau of Labor Statistics), Table B-59. based on 1990=100 
when1990CPl-U = 130 7:2001 CPI-U = 177 1. 2000 CPI-U = 172.2. 1999CPI-U= 166 6. 1998CPI-U = 163 9; 1997 CPt-U - 160,5. 



Individual Returns 2001 



Figure 1 --General Filing Requirements 


Marital Status 


Filing Status 


Age 




Gross Income 


Single (Including divorced and 
legally separated) 


Single 


under 65 
65 or older 




$7,450 
$8,550 


Head of household 


under 65 
65 or older 




$9,550 
$10,650 


Married with a child and living 
apart from spouse during the last 
six months of 2001 


Head of household 


under 65 
65 or older 




$9,550 
$10,650 


Married and living with spouse at 
the end of 2001 (or on the date 
spouse died) 


Married, joint return 


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


$13,400 
$14,300 
$15,200 


Married, separate return 


any age 




$2,900 


Married, not living with spouse at 
the end of 2001 (or on the date 
spouse died) 


Married, joint or separate return 


any age 




$2,900 


Widowed in 1999 or 2000 and not 
remarried in 2001 


Single 


under 65 
65 or older 




$7,450 
$8,550 


Head of household 


under 65 
65 or older 




$9,550 
$10,650 


Qualifying widow(er) with 
dependent child 


under 65 
65 or older 




$10,500 
$11,400 



Requirements for Filing 

The filing requirements for Tax Year 2001 
were based on gross income, marital status, age, 
and, to a lesser extent, dependency and blindness. 
Gross income included all income received 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 
required to file a tax return if gross income for 
the year was at least as much as the amount 
shown for the appropriate filing status in Figure 
1 . Figure 2 shows the filing requirements for 
taxpayers who could be claimed as a dependent 
by another person (such as a parent) 



In addition to the general filing requirements, 
an individual was obligated to file a return for 
Tax Year 2001 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 
arrangement (IRA) or a qualified retirement 
plan; 

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

• Tax from medical savings accounts (MSA); 



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 applies, he 
or she must file a return. 

In this chart unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Earned income 
includes wages, tips, and taxable scholarship and fellowship grants Gross income is the total of unearned and earned income. 

Caution: an individual's gross income was $2,900 or more, he or she generally could not be claimed as a dependent unless 
the individual was under age 19 or under age 24 and a full-time student. 



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

• Earned income was more than $4,550, or 

• Unearned income was over $750, or 

• Gross income was more than the larger of (a) $750 or (b) earned income (up to $4,300) plus $250. 



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

• Earned income was more than $5,650 ($6,750 if 65 or older and blind), or 

• Unearned income was more than $1 ,850 ($2,950 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $4,300) plus $250 or $700, whichever is larger; 
plus $1 , 1 00 ($2,200 if 65 or older and blind). 



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

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

• Earned income was more than $3,800, or 

• Unearned income was over $750, or 

• Gross income was more than the larger of $750 or earned income (up to $3,550) plus $250. 



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

• Earned income was more than $4,700 ($5,600 if 65 or older and blind), or 

• Unearned was more than $1 ,650 ($2,550 if 65 or older and blind), or 

• Gross income was more than the total of earned income (up to $3,550) plus $250 or $750, whichever is larger, 
plus $900 ($1 ,800 if 65 or older and blind). 

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



2. Received any advanced earned income 
credit (AEIC) payments. 

3. Had net earnings from self-employment of 
at least $400; or 

4. Had wages of $108.28 or more from a 
church or qualified church-controlled 
organization that was exempt from 
employer social security and Medicare 
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 
refund of tax withheld, or take advantage of the 
earned income credit. 



10 



Individual Returns 2001 



Changes in Law or Administrative 

Procedures 

Major changes in effect for Tax Year 2001 
that influenced the Statistics of Income data are 
listed below. Section 4, Explanation of Terms, 
provides more detailed explanations and 
definitions of the terms used in this report. 

Alternative Minimum Tax 

For Tax Year 2001, the AMT exemption 
amounts increased by $4,000 for married 
taxpayers filing joint returns and surviving 
spouses, and by $2,000 for single taxpayers or 
married taxpayers filing separate returns. This 
increased the AMT exemption amounts to 
$49,000 for married couples filing a joint return 
and surviving spouse, $24,500 for married 
couples filing separate returns, estates, and 
trusts, and $35,750 for single taxpayers and 
heads of household. 

Capital Gains Tax Rate 

The rate at which net gains (less losses) on 
sales of capital assets that were held for at least 
five years was lowered to 8 percent for 2001 for 
those individuals who would otherwise have 
paid a 10-percent tax rate on these gains. 

Child Tax Credit 

The maximum amount of the child tax credit 
for each qualifying child was increased from 
$500 to $600 for 2001 . The refundable portion 
of the child tax credit was also extended to 
families with fewer than three children. It was 
refundable to the extent of 10 percent of the 
amount by which a taxpayer's earned income 
exceeded $10,000. Families with more than 
three children could choose the greater of this 
value, or the amount by which the taxpayer's 
social security taxes exceeded his or her earned 
income credit. 

Earned Income Credit 

The maximum amount of the earned income 
credit increased, as did the amounts of earned 
income and investment income an individual 



could have and still claim the credit. The 
maximum amount of investment income 
(interest, dividends and capital gain income) a 
taxpayer could have and still claim the credit 
increased to $2,450 from $2,400. The 
maximum credit for taxpayers with no 
qualifying children increased to $364. For these 
taxpayers, earned income and modified AGI had 
to be less than $10,710 (up from $10,380 for 
2000). For taxpayers with one qualifying child, 
the maximum credit increased to $2,428 and, 
for taxpayers with two or more qualifying 
children, the maximum credit increased to 
$4,008. To be eligible for the credit, a 
taxpayer's earned income and modified AGI had 
to be less than $28,281 for one qualifying child, 
or less than $32,121 for two or more qualifying 
children. 

Taxpayers with investment income totaling 
more than $2,450 (up from $2,400 in 2000) 
were not eligible to receive the EIC. 

Exemption Amount 

Indexing for inflation increased to $2,900 
the deduction for each exemption to which the 
taxpayer was entitled for 2001, an increase over 
the $2,800 allowed for 2000. The AGI 
threshold for the limitation of exemption 
amounts was also indexed for inflation, 
increasing from $128,950 to $132,950 for 
single filers; $193,400 to $199,450 for married 
persons filing jointly and surviving spouses; 
$161,150 to $166,200 for heads of household; 
and $96,700 to $99,725 for married persons 
filing separately. The phase-out of the 
deduction for exemptions was completed at AGI 
levels above $255,450 for single filers; 
$321,950 for married persons filing jointly and 
surviving spouses; $288,700 for heads of 
household; and $160,975 for married persons 
filing separately. Above these levels, no 
deduction for exemptions was allowed. 

Foreign Earned Income Exclusion 

For 2001, the amount of foreign earned 
income that could have been excluded from 
income increased from $76,000 to $78,000. 



Introduction and Changes in Law 



11 



Itemized Deductions 

If a taxpayer's AGI was greater than 
$132,950 ($66,475 if married filing separately), 
his or her itemized deductions may have been 
limited; the threshold was increased from 
$128,950 ($64,475) for 2000, as a result of 
inflation indexing. The limitation did not apply 
to deductions for medical and dental expenses, 
investment interest expenses, casualty 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 percent of the amount of AGI in excess of the 
limitation threshold. 

Rate Reduction Credit 

Individual taxpayers were eligible for a rate 
reduction credit if they did not receive an 
advance payment (based on the income shown 
on their 2000 tax return) equal to 5 percent of 
the first $6,000 of taxable income for single or 
married filing separately taxpayers, $10,000 for 
head of household taxpayers, and $12,000 for 
married taxpayers filing jointly or qualified 
widowers. The rate reduction credit was, 
however, reduced by the amount of the advance 
rate reduction credit issued in the form of a 
check in the summer of 2001, which was based 
on information on the taxpayer's 2000 tax 
return. 

Self-employment Tax 

The ceiling on taxable "self-employment 
income" was raised, for 2001, to $80,400 for 
the social security portion (12.4 percent) of the 
self-employment tax. The limit was $76,200 
for 2000. 

Standard Deduction 

The standard deduction increased for 2001 
as a result of indexing for inflation. For single 
filers, the standard deduction rose from $4,400 
to $4,550; for married persons filing jointly or 
surviving spouses, from $7,350 to $7,600; for 



married persons filing separately, from $3,675 
to $3,800; and for heads of household, from 
$6,450 to $6,650. The amount of standard 
deduction for a dependent was the greater of 
$750 or the dependent's earned income plus 
$250 (but not more than the regular standard 
deduction amount). Taxpayers who were age 
65 or over or blind could claim an additional 
standard deduction amount of $900 or $1,100 
depending on marital status. 

Student Loan Interest Deduction 

For 2001, the maximum deduction allowed 
for eligible taxpayers for interest paid on 
qualified higher education loans increased to 
$2,500 from $2,000 for 2000. These loans 
must have gone towards qualified expenses of 
either the taxpayer, the taxpayer's spouse, or 
any dependent of the taxpayer at the time the 
debt was incurred. The deduction was phased 
out when a taxpayer's modified AGI was 
between $40,000 - $55,000 ($60,000 - $75,000, 
joint returns). 

Tax Rate Reductions 

For tax years beginning after December 3 1 , 

2000, a new 10 percent regular income tax rate 
will be used for a portion of the taxable income 
replacing the former 15 percent rate, but for 
Tax Year 2001, the 10 percent applies to the 
first $6,000 for dependent filers only. 
Taxpayers other than dependents received 
benefits equivalent to the 10 percent rate bracket 
via the rate reduction credit. Also for tax year 

2001, there was a reduction of the former tax 
rates of 28 percent, 31 percent, 36 percent and 
39.6 percent to 27.5 percent, 30.5 percent, 35.5 
percent, and 39.1 percent respectively. 

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 designed to facilitate tax 



12 



Individual Returns 2001 



Figure 3. -Calculation of the 1979 
Income Concept for 2001 



1979 Total Income Concept= 

Income or Loss: 

Salaries and wages '' 

Interest ■" 

Dividends "^ 

Taxable refunds ■" 

Alimony received '' 

Sales of capital assets, 
net gam or loss ' 

Other gains and losses (Form 4797) ^ 

Business net income or loss ^ 

Farm net income or loss ^ 

Rent net income or loss ^ 

Royalty net income or loss ■" 

Partnership net income or loss ■■ 

S Corporation net income or loss ■" 

Farm rental net income or loss ^ 

Estate or trust net income or loss ■" 

Unemployment compensation ^ 

Depreciation in excess of straight-line 
depreciation ^ 

Total pension income ^^ 

4 

Other net income or loss 
Net operating loss ■" 

Deductions: 

Disallowed passive losses (Form 8582) 

Moving expenses ^ 

Alimony paid ^ 

Unreimbursed business expenses ^ 



Included in adjusted gross income (less deficit) (AGI) for Tax Year 2001 

Adjustment to add back excess depreciation (accelerated over straight-line 
depreciation) deducted in the course of a trade or business and included in 
net income (loss) amounts shown above 

Includes taxable and tax-exempt pension and retirement distributions, 
including IRA distnbutions. 

ncludes an adjustment to add back amounts reported for the 
foreign-earned income exclusion." 
^ Not fully included in AGI for Tax Year 2001 , 
^ Not included in AGI for Tax Year 2001 



administration, and its definition has changed 
over time to reflect modifications to the Internal 



Revenue Code. Tax laws of the 1980's (the 
Economic Recovery Tax Act of 1981, the Tax 
Equity and Fiscal Responsibility Act of 1982, 
the Tax Reform Act of 1984, and the Tax 
Reform Act of 1986) made significant changes 
to the components of 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 consistent over several years, and 
would 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 calculated using only data 
available from individual income tax returns. 
By using the same income items in the 
calculation each year, its definition was 
consistent throughout the base years. In 
addition, this retrospective income definition 
could be used in future years to compare income 
by continuing to include the same components 
that were common to all years. 

The calculation of the 1979 Income Concept 
is shown in Figure 3 . Several items partially 
excluded from AGI for the base years were fully 
included in this new income measure, the 
largest of which was capital gains. The full 
amount of all capital gains, as well as all 
dividends and unemployment compensation, 
was included in the income calculation. Total 
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 
depreciation, which was subtracted in 
computing AGI, was added back. 

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



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, 2001 

[AM figures are estimates based on samples— money amounts are in millions of dollars] 





Income 


Salanes and virages 


Size of 


2001 Adjusted Gross Income 


1979 Income Concept 


2001 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) 


(4) 


(5) 


(6) 


(7) 


(8) 


All returns, total 


130,255,237 


6,170,604 


130,255,237 


6,287,645 


111,227,450 


4.565.229 

113.226 


111.227.450 

20.304.265 
18 796 624 


4,665,229 

109.853 
264.125 


Under $10.000 


26,384.333 


55.382 


25.927.404 


50.017 


20.443.323 


$10,000 under $20,000 


23,380.151 


348.945 


23.386,012 


349.240 


18.793.767 


262.119 


$20,000 under $30.000 


18.534.407 


458.705 


19.252.263 


476.711 


16.125.736 


372 000 


16.383.648 
12.633.862 
9.537.811 


379 708 


$30,000 under $40.000 


13.843.640 


480.541 


14,429.233 


500.770 


12.312.025 


395.740 


405 525 


$40,000 under $50,000 


10.612.617 


475.360 


10,610,378 


474.985 


9.509.614 


387.743 
373.865 


392 532 


$50,000 under $60.000 


8.399.671 


460.640 


8.168.655 


448.214 


7.626.312 


7.461.264 


370.655 


$60,000 under $70,000 


6.484.350 


420,113 


6.156.907 


398.523 


5.830.177 


335.276 


5.643.187 


331.438 


$70,000 under $80,000 


5.046.596 


377.478 


4.790.170 


358.669 


4.611.261 


303.658 


4.463.780 


299.500 


$80,000 under $90,000 


3.785.570 


320.389 


3.533.664 


299.567 


3.466.334 


255.820 


3.286.267 


245.933 


$90,000 under $100,000 


2.747.484 


259.972 


2.613.471 


247.204 


2.556.148 


211.802 


2.447.475 


203.160 


$100,000 under $125,000 


4.279,704 


476.654 


4.250.746 


473.682 


3,955.922 


381,072 


3.929.010 


377.041 


$125,000 under $150,000 


2.283.192 


311.183 


2.206.404 


301 .000 


2.063.069 


235,761 
137,696 


2.023.295 


226.115 


$150,000 under $175.000 


1.167.614 


188.519 


1.217.007 


196.266 


1.052.602 


1,099,334 


137.746 


$1 75.000 under $200,000 


738.688 


137.962 


788.228 


147.414 


653.523 


97.393 


702.410 


99.851 


$200,000 under $300,000 


1.328.260 


319.063 


1.464.065 


352.801 


1.171.663 


212.041 


1.280.319 


216.154 


$300,000 under $400,000 


471.670 


162.260 


562.476 


193.640 


405.258 


100.570 


480.246 


105.668 


$400,000 under $500,000 


218.442 


97.270 


261.692 


116.560 


186.902 


55,839 


220.853 


57.698 


$500,000 under $1 .000.000 


355.617 


240.864 


423.273 


286.292 


301,125 


126,244 


353.932 


130.529 


$1 ,000,000 under $1 .500.000 


85.479 


103.192 


96.149 


116.158 


71,567 


46,055 


80.694 


47.980 


$1,500,000 under $2,000,000 


36.491 


62,634 


39.714 


68.287 


30,482 


25.793 


33.143 


26.577 


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


52.157 


154.968 


57.734 


170.044 


44.295 


61.338 


49.252 


52.809 


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


12.266 


83.519 


12.709 


86.209 


10.523 


30.020 


10.917 


30.358 


$10,000,000 and over 


6.836 


174.989 


6.881 


175.390 


5.822 


44.158 


5.860 


44.274 






Taxable inle 


rest received 




Dividends in AGI 


Dividends received 


Size of 


2001 Adjusted 


Gross Income 


1979 Income Concept 


2001 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Anxiunt 


Number of 
returns 


Arrwunt 




O) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


All returns, total 


67,479,816 


198,178 

1 1.142 


67,479,816 

7.789.971 


198,178 

1 1.226 


32,621,151 

3.909.310 


119.533 

5.071 


32.621.151 

3.763.997 


119.533 

5.075 


Under $10. 000 


8.072.314 


$10,000 under $20.000 


8.017.657 


15.447 


7,867.582 


15.195 


3.072.778 


5.572 


2.977.514 


5.525 


$20,000 under $30.000 


7.341.592 


13,333 


7.868.280 


16.482 


2.733.041 


4.868 
4.969 


3 025.740 


6.105 


$30,000 under $40.000 


7.020.614 


12,501 


7.568.355 


15.068 


2.825.097 


3.062.703 


6.526 


$40,000 under $50.000 


6.478.993 


11.435 


6.523.601 


12.441 


2.631.064 


5.442 


2.753.987 


5.743 


$50,000 under $60.000 


5.854,953 


10.587 


5.679.867 


10.798 


2.573,498 


5.047 


2.484.476 


5.014 


$60,000 under $70,000 


4.938.561 


10.564 


4.657.234 


9.108 


2.328.293 


5.064 


2.152.452 


5.160 


$70,000 under $80,000 


4.031.130 


8.831 


3.818.418 


7.220 


1.974.169 


4.413 


1.823.020 


4.070 


$80,000 under $90,000 


3.166.651 


7.298 


2.949.990 


6.641 


1.736.873 


4.746 


1.585.010 


3.524 


$90,000 under $100,000 


2.353.519 


6.220 


2.236.918 


5,729 


1.335.399 


3.336 


1.280.494 


3.213 


$100,000 under $125,000. . 


3.832.417 


12.006 


3,796.789 


11,412 


2.440.364 


7.507 


2.384.570 


6.865 


$ 1 25.000 under $ 1 50.000 


2.097.942 


9.151 


2.014.524 


7.205 


1.501.490 


5.852 


1.434.652 


5.475 


$150,000 under $175,000 


1.093.156 


5.245 


1.133.173 


4.885 


831.432 


4.311 


846.911 


3.830 


$175,000 under $200,000 


696.914 


4.091 


748.881 


3.835 


550.080 


3.603 


587.354 


3.539 


$200,000 under $300,000 


1.273.053 


10.001 


1.400.941 


10.292 


1.073.155 


8.176 


1.178.140 


7.920 


$300,000 under $400,000 


456.138 


5.886 


544.542 


5.901 


406.161 


5.257 


476.270 


5.362 


$400,000 under $500,000 


213.178 


3.565 


254.730 


3.568 


191.579 


3.435 


225.316 


3.405 


$500,000 under $1 .000.000 


349.498 


9.679 


414.715 


9.881 


324.018 


8.635 


376.608 


8.828 


$1,000,000 under $1 .500.000 , 


84.532 


5.046 


95.082 


5.211 


79.786 


4.149 


89.387 


4.243 


$1,500,000 under $2,000,000 . 


36,229 


3.328 


39.397 


3.240 


34.728 


2.733 


37.767 


2.681 


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


51,745 


8.352 


57.311 


8.517 


50,154 


6.593 


55.626 


6.727 


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


12.208 


4.623 


12.647 


4.523 


11.933 


3.612 


12.363 


3.580 


$10,000,000 and over 


6.824 


9.847 


6.868 


9.801 


6.751 


7.143 


6.794 


7.121 


Footnotes at end of table 



















14 



Individual Returns 2001 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2001 -Continued 



[All figures are estimates based on 


samples-money 


amounts are in mil 


ions of dollars] 














Business or profession net income less 


oss 


Sales of capital assets 


Size of 


2001 Adjusted Gross Income 


1979 Income Concept 


2001 Adjusted 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 


18,018,349 


216,772 


18,018 349 


216 772 


25 966 428 


326,627 

5817 


26,966,428 


326,627 

6,273 
2 142 


Under $10 000 


3 266 350 


4 775 


3 036 308 


2 487 


3 291 056 


$10 000 under $20 000 


2 593 326 


17 665 


2 577 117 


16 057 


2 285 463 


2 177 


2,229,074 
. 2,296,273 


$20,000 under $30.000 


2.038.035 


15.572 


2,116,872 


14.990 


2,073,110 


2,184 


2,636 


$30,000 under $40,000 


1.744.151 


14.450 


1,788,863 


12.940 


2 097 409 


2 404 


2 303 895 


2,739 
3,113 


$40 000 under $50,000 


1 511 702 


12,109 


1 566 100 


12011 


2 039 519 


2 291 


2 086 479 


$50 000 under $60 000 . .. 


1 312 044 


10 782 


1 323 498 


11 886 


1 928 316 


2 954 




$60 000 under $70 000 


1 095 171 


12 199 


1 061 932 


9 951 


1 789 737 


4 458 


1 638 869 


3 830 


$70,000 under $80,000 


936,177 


1 1 ,903 


884,142 


9.977 


1 565 943 


3 056 


1 476 002 


3 388 


$80,000 under $90.000 


692.357 


8,106 


704,954 


10,757 


1,408,545 


3,740 


1 ,269 692 


3 870 


$90,000 under $100,000 


482.894 


7,857 


467.589 


7,521 


1,028,076 


3,713 


959,691 


3,500 


$100,000 under $125,000 


762.459 


15,600 


767,272 


14,598 


1,941,705 


9,741 


1,894,758 


9,961 


$125 000 under $150 000 


492 495 


14 049 


485 150 


14 065 


1 238 638 


8 921 


1,182,402 
719,721 


8 060 


$150,000 under $175,000 


262.454 


9,561 


287,571 


10,286 


716,644 


7,070 


7,255 


$175,000 under $200,000 


177.240 


7,211 


188,964 


7,640 


512,640 


8.032 


538,402 


6,850 


$200,000 under $300,000 


342.245 


20,683 


395,207 


22,149 


972.800 


20.339 


1,056,050 


19,741 


$300 000 under $400 000 


124 067 


9 963 


145 119 


12 323 


384 923 


13 032 


437 251 


12 598 


$400,000 under $500,000 


56,333 


5,171 


64,997 


6019 


1 82 444 


10 366 


209 522 


10 646 


$500,000 under $1 ,000,000 


84,749 


9,273 


106,802 


10,635 


317.044 


31.891 


364,176 


31 ,670 


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


19,500 


2,961 


22,181 


3,261 


79.247 


17.655 


88,550 


17.877 


$1,500,000 under $2,000,000 


8,396 


1,374 


9,084 


1,490 


34.535 


13,132 


37,443 


13.195 


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


11,579 


2,445 


13,919 


2,632 


49.971 


38,636 


55,328 


38.910 


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


2,928 


1,017 


2,988 


994 


1 1 .922 


26,621 


12,354 


26,880 


$10,000,000 and over 


1,698 


2,045 


1,722 


2,102 


6.742 


88,300 


6,787 


88.262 




Rents, r 


oyalties, and farm 


rental net income 


ess loss 


Parlne 


rsfiip and S corporation net income less loss 


Size of 


2001 Adjusted 


Gross Income 


1979lncor 


ne Concept 


2001 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) 




9,677,389 


32,894 


9,677,389 

845,981 


32,894 


6,496,607 

576,942 


226,110 

-29,896 


6,496,607 

557,420 


226,110 

-30,023 


Under $10,000 


889,194 


-955 


-988 


$10,000 under $20,000 


1,037,505 


1,111 


990,958 


1,176 


408,330 


26 


388,367 


-361 


$20,000 under $30.000 


923,525 


642 


1,037,750 


763 


398,373 


1,011 


413,968 


835 


$30,000 under $40,000 


923,545 


262 


988,813 


894 


385,986 


1,215 


426,556 


1,325 


$40,000 under $50,000 .... 


874 776 


533 


886 868 


258 


418 313 


2 088 


421 005 


1 632 


$50 000 under $60 000 


780 528 


766 


787 892 


818 


409 083 


3 367 


426 416 


3,409 


$60 000 under $70 000 


718 001 


305 


688 549 


319 


432 190 


2 814 


454 602 


3 127 


$70,000 under $80,000 


583.297 
526 431 


384 
1 156 


525.337 
489 737 


833 
759 


380,939 
340 909 


3,882 
3 288 


348,353 
304 080 


3,558 


$80,000 under $90,000 


3,092 


$90,000 under $100.000 


386.364 


626 


363.848 


502 


247,792 


3.313 


230,019 


2,843 


$100,000 under $125,000 


680.493 


2,393 


672.575 


2,407 


513,908 


8.256 


499,023 


7,951 


$125,000 under $150.000 


409.048 


2,048 


388,822 


1,883 


378,271 


8,936 


353,953 


7.769 


$150,000 under $175,000 


210.090 


1.982 


210,166 


1,582 


261,395 


7,911 


257,885 


7.778 


$175,000 under $200,000 


133,804 


1,673 


146,702 


1,759 


188,586 


6,494 


200,503 


6,759 


$200,000 under $300,000 


263,181 


4,117 


279,783 


4.009 


463,240 


26,269 


476,420 


25,066 


$300,000 under $400,000 


111.505 


2 654 


124 284 


2 669 


217 165 


18 596 


228 967 


19,029 


$400,000 under $500,000 


58,839 


1 841 


62 297 


1 805 


1 1 8 930 


13 710 


125 007 


14 405 


$500,000 under $1 ,000,000 


100.934 


4,077 


115.964 


4,118 


216,320 


43,717 


234,738 


45,342 


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


27,437 


1,905 


29,173 


1.953 


58,810 


22,118 


62,528 


22,337 


$1 ,500,000 under $2,000,000 


12,777 


943 


13,652 


928 


26,749 


13,623 


28.353 


14,098 


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


18,549 


2,289 


20.426 


2.291 


38,959 


30,963 


42,702 


31,549 


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


4.638 


1.035 


4.875 


1,049 


9,538 


14,137 


9,837 


14,243 


$10,000,000 and over 


2928 


1,105 


2.936 


1,107 


5,780 


19,275 


5,804 


19,346 



Foolnotes at end of table 



Introduction and Changes in Law 



15 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2001 -Continued 



[All figures are estimates based or 


samples-money 


amounts are in millions of dollars] 
















Nondeductible 


passive losses 




Estate and trust net income less loss 


Size of 


2001 Adjustec 


Gross Income 


1979 Income Concept 


2001 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
retums 


Amount 


Number of 
retums 


Amount 


Number of 
returns 


Amount 




(33) 


(34) 


(35) 


(35) 


(37) 


(38) 


(39) 


(40) 


All returns, total 


1,281,049 


15,332 


1 281 049 


15,332 

5.879 


537,342 

52.101 


10,220 

-292 


537,342 

52.479 


10,220 

-277 


Under $10.000 


110.613 


2,561 


137.688 


$10,000 under $20.000 


53.632 


812 


61.966 


181 


45.588 


214 


45.777 


219 


$20,000 under $30.000 


55.221 


319 


45 130 


183 


32 843 








$30,000 under $40.000 


59.751 


415 


78 533 


267 


29 674 






298 
368 


$40,000 under $50.000 


55.171 


313 


54.828 


403 


44.207 


315 


41.528 


$50 000 under $60 000 


57 361 


527 


56 354 


137 


36.141 


271 


30 285 


192 
204 

91 


$60,000 under $70.000 


64.773 


247 


49 739 


288 






$70,000 under $80,000 


37.723 


164 


34.135 


221 


25.164 


203 


18.096 


$80,000 under $90,000 


40.563 


211 


43.335 


373 


20.481 


237 


24.467 


196 


$90,000 under $100,000 


33 959 


145 


32 246 




26.398 
38.746 




19.285 
35.421 


122 
188 


$100,000 under $125.000 


93,795 


785 


95.977 


612 


191 


$125,000 under $150.000 


111.141 


925 


97.587 


704 


26.617 


171 


29.129 


276 


$150,000 under $175 000 


107 003 


938 


95 700 


592 


23.115 
13 065 


528 


21 630 


459 
256 
1.051 
596 
342 


$175 000 under $200 000 


76 371 


569 


69 340 


512 


240 


13 155 


$200 000 under $300 000 . 


142 580 


1 476 


134 714 


997 


36 402 


1 078 


36.341 


$300,000 under $400.000 


61 942 


639 


63 386 


555 






$400,000 under $500,000 


31.466 


441 


35.199 


340 


8.267 


334 


8.479 


$500,000 under $1,000,000 


51.719 


1,133 


56.004 


836 


18.435 


1.547 


19.178 


1.556 


$1 .000.000 under $1 .500.000 ... 


14,418 


516 


15.677 


332 


4.987 


595 


5.176 


603 


$1,500,000 under $2,000,000 


6.576 


298 


6.802 


215 


2.508 


476 


2.599 


449 


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


10.423 


603 


10.893 


498 


4.278 


1.446 


4.534 


1.478 


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


2.859 


482 


2.846 


281 


1.284 


834 


1.292 


820 


$10,000,000 and over 


1.988 


813 


1.971 


702 


946 


579 


950 


596 




Pensions and a 


nnuities in AGI' 


Pensions ar 


d annuities' 


Total statutory adjustments 


Size of 


2001 Adjusted 


Gross Income 


1979lncor 


ne Concept 


2001 Adjusted 


Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 

retums 


Amount 


Number of 
retums 


Amount 


Number of 
retums 


Arrxjunt 




(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 




26,371,995 

2.300.961 


433,073 

11,699 


28,521,525 

2.205.872 


651,489 

11.936 


23,497,092 

3.115.470 


60,573 

2.679 


15,425,321 

265.242 


67,020 

2.474 


Under $10.000 


$10,000 under $20,000 


4.676.871 


41,861 


4.626.105 


41.878 


3.235.013 


3.683 


690.063 


3.522 


$20,000 under $30,000 


3.652.254 


43,867 


4.235.353 


54.164 


3.037.226 


4.320 


1.313.049 


6.044 


$30,000 under $40,000 


2,832.581 


39,985 


3.402.226 


55.451 


2.738.432 


4.517 


1.725.944 


6,419 


$40,000 under $50.000 


2 503 977 




2.724.405 
2.219.207 
1,790,374 
1,381,696 


48.033 
42 973 




4.158 
3 814 


1.845.827 

1 7'^Q RRfi 


6,607 
6,079 
5,583 
4,746 


$50,000 under $60,000 


2 224 610 


39 140 


1 917 440 


$60,000 under $70,000 


1 885 206 


35 571 


36 724 


1 428 462 


3 237 


1.633.966 
1.352.888 


$70,000 under $80,000 


1.400.282 


31,277 


30.665 


1.118.587 


3.056 


$80,000 under $90,000 


1.117.173 


27,469 


1,043,551 


25.857 


798.943 


2.614 


1.081.976 


3,816 


$90,000 under $100,000 


758.595 


17,401 


812.760 


20.877 


567.923 


2.177 


785.156 


3,106 


$100,000 under $125.000 


1.210,176 


31,874 


1.408.170 


44.637 


986,000 


4.271 


1.288.941 


5,821 


$125,000 under $150.000 


661 829 


21.973 
12 547 


779 765 








577.316 
330.039 
200 257 


2.797 
1.986 
1.351 
2.656 
1.073 
530 


$150,000 under$175,000 


341 506 


478.329 
296 248 


22 784 


348 689 


2.466 
1 883 


$1 75.000 under $200 000 


195 078 


8 003 


17 123 


226,767 
496,287 


$200,000 under $300 000 


329 072 


14 273 


549 555 


45 506 


5 296 


342.892 
111.836 
45.564 


$300,000 under $400.000 


114 587 


5 446 




29.010 
17.850 


2.656 
1.398 


$400,000 under $500.000 


48.122 


2.334 


102.079 


97,912 


$500,000 under $1 ,000,000 


75,828 


4.362 


164.098 


42.048 


164.408 


2.734 


65.908 


1,291 


$1 ,000,000 under $1 ,500.000 


18.874 


1.327 


34.460 


11.473 


42.199 


797 


13.705 


367 


$1,500,000 under $2,000,000 


7.801 


591 


13.463 


5.108 


18.651 


391 


5.298 


192 


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


11,276 


924 


20.512 


13.459 


25.859 


537 


7.436 


323 


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


2,783 


274 


4.106 


2.672 


6.281 


151 


1.513 


137 


$10,000,000 and ouer 


1,554 


263 


2.132 


1.168 


3,667 


169 


617 


100 


Footnotes at end of table 



















16 



Individual Returns 2001 



Table B-AII Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 
Income Concept, 2001 --Continued 



[All figures are estimates based on 


samples-money 


amounts are in millions of dollars] 














Total Itemized deductions 




Taxable 


income 




Size of 


2001 Adjusted Gross Income 


1979 Income Concept 


2001 Adjusted Gross Income 


1979 Income Concept 


income 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(49) 


(50) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 




44,562,308 


884,628 


44,543,182 


842,996 


104,174,664 


4,268,606 

1 1 .639 


104,174,664 

7.016.281 


4,268,606 

12.295 


Under $10.000 


808.165 


10,428 


879.594 


10.570 


7.027.648 


$10,000 under $20.000 


2.285.860 


27 270 


2 335 582 


25 538 


1 7 649 495 


104 485 


1 7 559 082 




$20 000 under $30,000 


3 509 1 66 


41 655 


3 860 784 


43 231 


17 879 805 


229 159 


■ 18 429 082 


240 548 


$30 000 under $40 000 


4 521 917 


55 823 


4 763 195 


55 924 


13 662 415 


288 449 


14 225 348 


310 956 


$40,000 under $50.000 


4.761.828 


63 886 


4 714 089 


59 645 


10 543 259 


305 197 


10 495 642 


317 431 


$50 000 under $60 000 


4 734 902 


67 319 


4 636 031 


62 805 


8 37 1 009 


308 864 




308.369 
278 028 


$60,000 under $70.000 


4.476.981 


69,694 


4.258.973 


62.740 


6.463 274 


288 131 


6 1 09 1 89 


$70,000 under $80,000 


3.886.214 


64,939 


3,697.147 


59.179 


5.037 540 


264 477 


4 771 549 


252 816 


$80,000 under $90.000 


3.086.716 


55.698 


2 894.303 


49.914 


3 779 299 


229 206 


3 515 049 


213 962 


$90,000 under $100.000 


2.359.201 


46.647 


2.197.893 


41.936 


2.742.503 


187.760 


2,605,756 


177.595 


$1 00 000 under $1 25 000 


3 805 832 


84 691 


3 739 132 


79 339 


4 273 948 


353 569 


4 236 598 


343 962 


$125 000 under $150 000 


2 113 433 


55 471 


2 023 462 


50 498 


2 281 173 


235 328 


2.196.053 
1.212.663 


221 293 


$150,000 under $175.000 


1.097.452 


32.656 


1.123.293 


31.196 


1.164.641 


146.036 


144.055 


$175,000 under $200.000 


699.145 


23.210 


735.791 


22.600 


737.781 


108.478 


782.853 


108.500 


$200,000 under $300.000 


1.259.799 


51.011 


1.348.416 


50.667 


1.325.253 


260.958 


1.457.435 


263.023 


$300 000 under $400 000 


446 140 


23 972 


515 221 


24 698 


470 972 


138 132 


557.558 
258 894 


144 284 


$400,000 under $500.000 


204 439 


13 831 


240 018 


14 248 


217 530 


83 623 


86.832 
218.296 


$500,000 under $1 .000.000 


326.597 


29.745 


383.388 


31.148 


354.612 


211.318 


418,577 


$1 .000.000 under $1 .500.000 .. 


77.997 


11.882 


87.632 


12.187 


85.193 


91.492 


95.777 


94.354 


$1 .500.000 under $2,000,000 


33,462 


7.007 


36,411 


7.100 


36.326 


55.760 


39.523 


56.972 


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


48.754 


16.756 


54.073 


17.026 


51 .964 


138.523 


57.514 


141.383 


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


11.673 


9.196 


12.083 


9.148 


12.205 


74.551 


12.647 


75.182 




6.634 


21.742 


6.673 


21.657 


6.811 


153.370 


6.853 


153,607 






Total tax credits 


Total income tax 


Size of 


2001 Adjusted 


Gross Income 


1979 Incor 


ne Concept 


2001 Adjusted 


Gross Income 


1979 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 returns, total 


49 792 710 


46 631 


49,792,710 

2 041 981 


45 631 


94,763,630 

6 465 206 


887,974 

1 311 


94,763,530 

6 452 031 


887,974 

1 464 


Under $10 000 


2 030 296 


183 


191 


$10 000 under $20,000 


10 226 101 


3 373 


10 179 644 


3 400 


13 790 836 


11 999 


13713256 


12 045 


$20,000 under $30.000 


9.344,610 


7 039 


9 473 772 


7 067 


14 059 835 


27 184 


14 611 798 


28 857 


$30 000 under $40 000 


6 049 958 


5 429 


6 160 859 


5 534 


12 845 487 


38,461 
44 465 


13 402 937 


42 153 


$40 000 under $50 000 


4 743 606 


4 863 


4 709 248 


4 794 


10 307 873 


10 258 091 


46,794 
47,374 


$50,000 under $60.000 


3.915.378 


4.336 


3.834.276 


4.263 


8.285.649 


46.775 


8.040.618 


$60,000 under $70 000 


3 085 047 


3 484 


2 980 704 


3 355 


6 442 695 


45 323 


6 093 414 


44 274 


$70,000 under $80.000 


2.605.714 


3,089 


2.610,431 


3.055 


5.026.752 


43.935 


4.753.957 


42.207 


$80 000 under $90 000 


2 000 107 


2 202 


1 915 239 


2 164 


3 774 023 


41 269 


3 512 361 


38 554 


$90 000 under $100 000 


1 503 482 


1 573 


1 423 400 


1 449 


2 740 260 


35 497 


2 601 262 


33 739 


$100,000 under $125.000 


1 .954 584 


1 975 


1 970 818 


1 904 


4 275 829 


72 562 


4 227 309 


70 520 


$125,000 under $150.000 


785.321 


502 


776.043 


530 


2.282.082 


52.161 


2.196.111 


48.843 


$150,000 under $175,000 


312.077 


305 


333.167 


280 


1.165.667 


34.253 


1.213.315 


33.394 


$175,000 under $200,000 


221.431 


313 


248.455 


328 


737.502 


26.288 


782.303 


26.168 


$200,000 under $300,000 


432.811 


803 


480.964 


828 


1.326.708 


69.006 


1.456.795 


68.621 


$300,000 under $400.000 


191.908 


569 


217 481 


651 


471 076 


40 149 


556 897 


41 230 


$400,000 under $500,000 . 


92 826 


419 


107 317 


469 


218 121 


25 435 


259 282 


25 916 


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


179.201 


1,308 


200.423 


1.411 


355.075 


67.781 


419.086 


69.327 


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


48.502 


771 


53.465 


801 


85.321 


30.260 


95.923 


31 .094 


$1,500,000 under $2,000,000 


22.115 


484 


23.467 


507 


36.430 


18,478 


39.634 


18.835 


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


33.726 


1.134 


37.417 


1.163 


52.042 


45.842 


57.606 


46.762 


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


8.600 


543 


8.807 


556 


12.235 


24.208 


12.677 


24.384 


$10,000,000 and over 


5,306 


933 


5.331 


929 


6.825 


45.332 


6.866 


45.422 



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



Introduction and Changes in Law 



17 



adjustments to itemized deductions. Starting in 
1994, moving expenses were once more made 
an adjustment to income. The amounts reported 
for employee business expenses by taxpayers 
who itemized deductions were subtracted in the 
calculation of the 1979 Income Concept. 
Taxpayers who did not itemize deductions, 
however, could not claim this expense (as well 
as moving expenses prior to 1994). For this 
reason, the deduction for these two expenses 
beginning in 1987 is not completely comparable 
to that for previous years. 

Comparison of AGI with 1979 Income 
Concept 

The Tax Reform Act of 1986 (TRA 86) made 
extensive 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 comparable to the base 
years, 1979 through 1986. The law changes 
limited the deduction of passive losses and 
eliminated unreimbursed employee business 
expenses and moving expenses as "adjustments" 
(moving expenses changed back for 1994) 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 1 979 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 
eliminated or restricted some deductions. 
Therefore, if AGI is used to measure income, 
comparisons between 1 986 income and tax data 
with that for years after 1 986 are misleading. A 
more accurate comparison can be made using the 
1979 Income Concept because it measures 
income in the same way for all years. Table B 
shows total income and selected tax items for 
2001 using AGI and the 1979 Income Concept, 
classified by size of 2001 AGI. 

Before TRA 86 became 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 elimination 
of preferential treatment of various income items 
by TRA 86, 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. For 2001, 1979 Concept income was 
1 .9 percent higher than income as calculated 
using AGI. This difference was primarily 
attributed to the inclusion of more than $194.2 
billion in nontaxable pensions and annuities 
(including IRA distributions) in the 1979 Income 
Concept. 

Income for all returns, using the 1 979 Income 
Concept, decreased 3.9 percent for 2001 ; income 
for the $200,000 and above group decreased 18.1 
percent, after increasing 17.6 percent for 2000. 
Total income tax for all returns decreased 9.5 
percent; and total income tax reported for the 
$200,000 and above income group decreased 
18.5 percent for 2001, following an increase of 
18.1 percent for 2000. 

The average tax rates (income tax as a 
percentage of total income) for each income class 
and both income concepts for years 1 986 through 
2001 are shown in Figure 4. 

For the population as a whole, average tax rates 
for 2001 (based on the 1979 Income Concept) are 
higher than those for 1 986 (before tax reform). 
However, between these 2 years, the average tax 
rates declined in all income categories below 
$500,000. The remaining two income categories 
show the following increases in average tax rates 
between 1986 and 2001 : returns with income 
between $500,000 and $1,000,000 increased 0.5 
percentage points; and returns with income 
exceeding $1,000,000 increased 5.6 percentage 
points. Although the average tax rate for 2001 
was calculated using a lower maximum marginal 
tax rate of 39.1 percent for 2001 compared to 50 
percent for 1 986, it was calculated on income 
that included all capital gains (long-term gains 
could be partially excluded from income for 
1986). Also, certain deductions from income 
that were allowed for 1 986 were limited or 
eliminated beginning with 1987. 



Introduction and Changes in Law 



18 



Figure 4--Total Income Tax as a Percentage of Adjusted Gross 


Income and the 1979 




Income Concept, 


1986-2001 




























Size of 
2001 AGI 










Total income tax as a 


percentage of adjusted gross income 










1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


2000 


2001 


All returns total 


(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


14.8 

43 
7.8 


13.3 

4.0 
68 


13.4 

4.0 
65 


13.3 

38 
6,4 


13.1 

3.7 

6.1 


12.9 

3.5 
5.5 


13.1 

3,2 

5.1 


13.5 

3,0 
4.9 


13.7 

3.0 
48 


14.0 

30 
4.7 


14.5 

3.1 
4.6 


14.7 

3.2 
4.3 


14.6 

29 
4.3 


15.0 

3.0 
4 1 


15.4 

3.3 
41 


14.4 

2.4 
3.4 


Under $10 000 


$10,000 under $20, 000 


$20 000 under $30,000 


10.6 


9.4 


9,3 


93 


9.1 


8.7 


8.4 


8,2 


8.1 


7.9 


7.7 


7.6 


6.8 


6.7 


65 


5.9 


$30 000 under $40 000 


12.2 
138 

15.5 
16.9 
18.7 
19.9 
20.8 

23 1 


10.6 
11 8 

13.5 
15.1 
16.5 
178 
18.8 

20,1 


10.9 
116 

132 
14.5 
15.6 
16,6 

17,4 

18,8 


10.9 
115 

129 
14.2 
15.3 
16.2 
17.3 

18.4 


10.6 

11.4 

12.4 
13.8 
14.9 
15.8 
16.6 

17,5 


10.5 
11.0 

12.1 
13.2 
144 
15.4 
16.0 

173 


102 
10.8 

11 6 
12.9 
140 
150 
15.9 

16.9 


10.1 
10.7 

11.5 
127 
13.9 
15.1 
157 

17.0 


100 
10.8 

114 
126 
13.8 
14.9 
15.9 

170 


98 
10.7 

11 4 
125 
136 
14,6 
15.8 

16.9 


97 
10.8 

11.3 
12.3 
13.6 
14,6 
15,4 

16,7 


96' 
10.7 

11.3 
121 
134 
144 
15.2 

165 


8,8 
10.0 

10.7 
11.4 
12.6 
135 
14.8 

16.0 


8,6 
98 

10,6 
11.2 
124 
13.5 
14,5 

15.8 


8.5 
9.8 

10.6 
11.2 
12.1 
13.5 
14,4 

15.8 


8.0 
94 

10.2 
10.8 
11.6 
129 
13.7 

15.2 


$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 


25.2 


21,8 


20.3 


19,8 


19,2 


186 


187 


186 


186 


18,3 


18,4 


17.7 


177 


17.6 


17,4 


16.8 


$150,000 under $175, 000 


28,0 


230 


21.6 


21,1 


20,4 


19.8 


19.6 


19.7 


19.9 


19.9 


19.8 


19.3 


18.8 


19,0 


18,6 


18.2 


$175,000 under $200,000 


293 


23,9 


22,5 


21 8 


21,1 


21,0 


20.7 


21.2 


21.4 


20.9 


209 


205 


20 


20.0 


19.9 


19.1 


$200,000 under $300, 000 


31.1 


258 


23.7 


22,8 


22.6 


227 


22.9 


23.8 


23.9 


23.8 


23.4 


22.9 


224 


22,4 


224 


21.6 


$300,000 under $400,000 


33.7 


27.0 


240 


23,6 


23.7 


243 


24.4 


26.9 


26.9 


268 


26.6 


26.1 


25.4 


25.4 


25.0 


24.7 


$400,000 under $500,000 


362 


28.2 


24 1 


23,9 


23.6 


249 


253 


28.4 


28.6 


28.7 


282 


27.4 


26 9 


267 


266 


26.1 


$500,000 under $1,000,000 


38,4 


290 


24.6 


24 


240 


25.7 


260 


30.0 


30.2 


302 


30.1 


29.0 


282 


284 


28.3 


28.1 


$1,000,000 or more 


402 


28,6 


25.0 


24 2 


24.1 


262 


26 8 


31 2 


31 1 


31.4 


30.8 


288 


275 


27 9 


27,7 


283 


Size of 
2001 AGI 










Tot 


3l incom 


= tax as 


3 percen 


tage of 1 


979 Incc 


me Con 


cept 










1986 


1987 


1988 


1989 


1990 


1991 


1992 


1993 


1994 


1995 


1996 


1997 


1998 


1999 


2000 


2001 


All returns, total 


(17) 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


(32) 


13.3 


13.1 


13.3 


13.2 


13.0 


12.7 


12.8 


13.3 


13.5 


13.8 


14.3 


14.5 


14.2 


14.6 


15.0 


14.1 


Under $10 000 


4,9 
7.6 


42 
6,7 


4,4 
6,5 


43 
64 


43 
6,1 


4.0 
5.5 


3.5 

5.1 


3.2 
4.8 


32 
4.8 


3.1 
4,7 


3.2 
4.6 


3.4 
4.4 


3.1 
4.2 


3.2 
4.1 


3.6 
4.0 


2.9 
3.4 


$10,000 under $20 000 


$20 000 under $30 000 


10.0 
11.6 
126 


93 
10.7 

11,7 


9,3 
10.7 
11 7 


93 
10.9 
115 


9 1 
10,7 
115 


8.7 
10,5 
11,1 


83 
10.2 
10.9 


8.2 
10.2 
10.8 


8.1 
10.1 
11,0 


7.9 
10.1 
11.0 


7,8 
10.0 
11.1 


7.6 

9.8 

11 


6.9 

9,1 
103 


6.8 

8.9 

10 1 


6,6 

9.0 

10.2 


6.1 
84 
9.9 


$30 000 under $40 000 


$40,000 under $50,000 


$50 000 under $60,000 


13.8 
14.9 
15.8 
16.7 
16.8 

18.3 


13.4 
15.0 
16.2 
17.5 
181 

19.3 


13,2 
14.5 
15.4 
16.1 
17.1 

180 


12,9 
142 
15.2 
16,2 
168 

17 7 


12.5 
13.8 
14.6 
15,5 
16 1 

16,9 


12.0 
13.2 
14.2 
15.1 
155 

16.6 


116 
129 
137 
14.6 
15.2 

16.2 


11.6 
12 7 
137 
147 
15.3 

16.3 


11.6 
12.7 
136 
14.6 
15.4 

16.3 


11,6 
125 
136 
144 
155 

16,2 


11.6 
12.5 
13.5 
145 
15.2 

16.1 


115 
12.4 
133 
142 
15.2 

16.0 


11,0 
11.4 
126 
13.3 
14.5 

15.2 


10.9 
11 4 
124 
13.4 
14.0 

15.4 


10.9 
11.5 
123 
13.4 
142 

15,4 


10,6 
11.1 
11,8 
129 
13.6 

14.9 


$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 


190 


206 


196 


18.8 


18,0 


17.3 


17.2 


177 


174 


17.4 


17,3 


16.7 


16.6 


166 


16.6 


162 


$150,000 under $175, 000 


19.3 


21 2 


206 


200 


19.1 


18.3 


17.8 


180 


185 


18.1 


18.4 


182 


17,1 


17.5 


175 


17.0 


$175,000 under $200.000 


20.3 


225 


21 6 


207 


20,0 


18.6 


19.0 


19,1 


19,4 


19,2 


18.9 


18.8 


18.1 


184 


180 


17,8 


$200,000 under $300.000 


226 


238 


223 


21,5 


21,4 


20.5 


202 


21.4 


21 5 


21,5 


21 3 


204 


19.4 


19.9 


202 


19.5 


$300,000 under $400,000 


226 


24-5 


226 


21.9 


21.5 


21 6 


21.6 


23.5 


23.7 


23.7 


231 


24.0 


21.5 


21.3 


21 7 


21.3 


$400,000 under $500,000 


23 4 


265 


232 


22,7 


223 


230 


21 4 


254 


24.8 


25.1 


250 


24.3 


226 


232 


21.5 


22,2 


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


23 7 


26 7 


235 


220 


21 7 


23.5 


226 


26 3 


26 1 


267 


27.1 


26.1 


24.3 


24.0 


243 


242 


$1,000,000 or more 


21 4 


268 


24 5 


23 2 


232 


252 


26 1 


29,5 


30 1 


30 4 


298 


27.5 


262 


26.1 


260 


27.0 



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 Income 
Tax Returns, Forms 1040, 1040A, and 1040EZ 
(including electronic returns) filed by U.S. citizens 
and residents during Calendar Year 2002. 

All returns processed during 2002 were subjected 
to sampling except tentative and amended returns. 
Tentative returns were not subjected to sampling 
because the revised returns may have been sampled 
later, while amended returns were excluded because 
the original returns had already been subjected to 
sampling. A small percentage of returns were not 
identified as tentative or amended until after 
sampling. These returns, along with those that 
contained no income information, were excluded in 
calculating estimates. This resulted in a small 
difference between the population total 
(130,571,421 returns) reported in Table C and the 
estimated total of all returns (1 30,255.237) reported 
in other tables. 

The estimates in this report are intended to 
represent all returns filed for Tax Year 2001 . While 
about 98 percent of the returns processed during 
Calendar Year 2002 were for Tax Year 2001, the 



remaining returns were mostly for prior years, and a 
few for non-calendar years ending during 2002 and 
2003. Returns for prior years were used in place of 
2001 returns expected to be received and processed 
after December 3 1 , 2002. This was done based on 
the assumption that the characteristics of returns 
due, but not yet processed, can best be represented 
by the returns for previous income years that were 
processed in 2002. 

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 randomly selected independently from 
each stratum. Strata are defined by: 

1. Nontaxable with adjusted gross income or 
expanded income of $200,000 or more and no 
alternative minimum tax. 

2. High combined business and farm total receipts 
of$50,000,000ormore. 

3. Presence or absence of special Forms or 
Schedules (Form 2555, Form 1116, Form 1040 
Schedule C, and Form 1040 Schedule F). 

4. Indexed positive or negative income. Sixty 
variables are used to derive positive and 



Bonnye Walker and Valerie Puckett designed the sample and prepared the text and tables in this section under the 
direction ofVahia Ahmed, Chief, Mathematical Statistics Section, Statistical Computing Branch. 



19 



20 



Individual Returns 2001 



negative incomes. These positive and negative 
income classes are deflated using the Chain- 
Type Price Index for the Gross Domestic 
Product to represent a base year of 1991 . (See 
footnote 1 for details.) 

5. Potential usefulness of the return for tax policy 
modeling. Thirty-two variables are used to 
determine 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. (See references 1 and 2 for 
details.) The sampling rates range from 0.05 
percent to 1 00 percent. 

Tax data processed to the IRS Individual Master 
File at the Martinsburg Computing Center during 
Calendar Year 2002 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 ending five digits of an 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 for details.) 

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 administrative data and controlling 
information for each record designated for this 
sample was loaded onto an online database at the 
Cincinnati Submission Processing Center. 
Computer data for the selected administrative 
records were then used to identify inconsistencies, 
questionable values, and 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 required 
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 based on prior year 
data and other available information were used to 
make each record internally consistent. Finally, 
prior to publication, all statistics and tables were 
reviewed for accuracy and reasonableness in light of 
provisions of the tax law, taxpayer reporting 
variations and limitations, economic conditions, and 
comparability with other statistical series. 

Some returns designated for the sample were not 
available for SOI processing because other areas of 
IRS needed the return at the same time. For Tax 
Year 200 1,0.13 percent of the sample returns were 
unavailable. 

Method of Estimation 

Weights were obtained by dividing the 
population 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 
calculated 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, is a measure of the 
precision with which an estimate from a particular 
sample approximates the average of the estimates 
calculated from all possible samples. 

The standard error may be expressed as a 
percentage of the value being estimated. This ratio 
is called the coefficient of variation (CV). Table 1.4 
CV contains estimated CV's for the estimates 
included in Table 1.4 of this report. 

The sample estimate and an estimate of its 
standard error permit the construction of interval 
estimates with prescribed confidence that the 
interval includes the population value. If all 



Description of the Sample 



21 



possible samples were selected under essentially the 
sanie conditions and an estimate and its estimated 
standard error were calculated from each sample, 
then: 

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

2. About 95 percent of the intervals from two 
standard errors below the estimate to two 
standard errors above the estimate would include 
the population value. This is a 95 percent 
confidence interval. 

For example, from Table 1.4, the amount 
estimate for State Income Tax Refunds, X, is 
$21,219 billion, and its related coefficient of 
variation, CV(X), is 0.92 percent. The standard 
error of the estimate, SE(X), needed to construct 
the confidence interval estimate, is: 

SE (X) = X • CV(X) 

= ($21,219 X 10'^) •(0.0092) 
= $0,195 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 is 68, 95, 
or 99, respectively. Based on these data, the 68 
percent confidence interval is from $21,024 billion 
to $21,414 billion, the 95 percent confidence 
interval is from $20,829 billion to $21,609 billion, 
and the 99 percent confidence interval is from 
$20,633 billion to $21,805 billion. 

Table Presentation 

Whenever a weighted frequency is less than 3, 
the estimate and its corresponding amount are 
combined or deleted in order to avoid disclosure of 
information for specific taxpayers. (The combined 
or deleted data, if any, are included in the 
corresponding column totals.) These combinations 



and deletions are indicated by a double asterisk (**). 
Estimates based on less than 1 sampled returns are 
considered to be unreliable. These estimates are 
noted by a single asterisk (*) to the left of the data 
unless all of the sampled returns are selected with 
certainty (at the 100 percent rate). 

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

Footnote 

[1] Indexing of positive and negative income is 
done by dividing each by the ratio of the Chain- 
Type Price Index for the Gross Domestic 
Product for the fourth quarter of 1999 to the 
fourth quarter of the base year of 1991. The 
indices were calculated using the Gross 
Domestic Product (GDP) Chain-type Price 
Index found in the table titles "Quantity and 
Price Indexes for Gross Domestic Product" " 
released to the public on November 26, 2002 on 
the BEA web site ( http://www.bea.doc.aov/ ). 

References 

[1] Hostetter, S., Czajka, J. L., Schirm, A. L., and 
O'Conor, K. (1 990), "Choosing the Appropriate 
Income Classifier for Economic Tax Modeling," 
in Proceedings of the Section on Survey 
Research Methods, 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," Proceedings of the Section 
on Survey Research Methods, American 
Statistical Association, 603-608. 



22 



Individual Returns 2001 



o 
o 

CM 



n 

(0 

(O 

O) 

_c 
"5. 

E 
n 

CO 

Si 
0) 

a. 

E 
n) 
(O 



re 
c 
o 
'■^ 
_re 

3 
Q. 
O 
Q. 



(A 

C 



0) 
X 

re 



(U 

E 
o 
u 



re 

3 

•a 



•o 



a 
Si 

E 

3 

z 

I 

6 

re 



If) 1-^ ^ ^ 

r~. m r- ^ 
oi in T- CM 



CMor-^cocoino 
CMcoajcoocncDCD 
■cr*i^a3rM(Na)tD 
cn" co' CO* T-" y-^ »-" 



o r- en o 
»- iri ^' o* tN 



SCO oo ^ to 

CO CO cj) Co 

CD CJ> CO CD en 

O CD" CD" ^" O) 



D CM 

: S^ 


CO 

5 


g 


5 


cn 

CN 


h- 


r- 

fe 




o 


s 


(N 


CO 

s 


1 


5 


s 


C£) 
CN 


CD 


O 


g 


in 

CN 


cn 


CN 


CD 


- OJ 


Ol 


(N 


S 


o 

CN 


CM 
CN 


" 


o 


CN 


ao 

s 

CD" 
CN 


cn 


■^'" 

tN 


cn 


CO 
CO 




in 

s 

CSJ 


in 

CN 


CO 


CM 


in 


s 


CN 


CD 



s s 



Is 

(_' in 

> i— 
o o 

"O t/l 



g o 



^ E 









;» 




h 








-1 


-1 
















S! 


F 








J 


1 


^ 


° 


0) 











































■c £ "- 



E - .£ 






% i 

■D O 

0) Lu 

S 3 

cy;) o 

1 B 



CD CM 

O" - i 



cNr-^corNjcoco-^cD 
(Ococx3(3icor--'a-cDQ 
(D^Tj-^r-Tj-Tj-coo 



CDOCOCOh-'^OCDC3ir-CDr~C'J(NCX3 
fMCOCMCnh-COOCOCDCDOcOCJiino 

oincor^tnco-^incococXJtDcocN^ 
in CO m" o in m" cm' cm' in co' co' m' in co" ^' 



CO ■^ cJ> CD in 



o> O) in -q- 

5 :2 § S 



■^ ■.- r- 




o r^ CN ■^ 
g cd' co" ■>-" 



in CO -^ ^ I 
CO in csi CD < 

CN CM T- 1- 



I in CD ^ r- CM 
I CO 1- CO T cn 

CN ■■- ■^ T- T- 



cp oo 

CO CO 



S 8 



or-CMcococNinco 

r-CD'-'^OGOOOO 
i-CDCDiniDCNC7>tn 

T-' TJ-" o" oo" co" in" 

T- T- 1- CO 



0)(MOCN^T-cDin'7C0'5"00t0<P 

rM-^cococo"^'>-^rininci'^ino 
coo'^Tcocnr-cN'^cNOOcocN''- 
co" co" ^" in" cd" r-' CN •<?■" o cd" •^" ^' 
oincococoooor-cO'^ 

^ ■.- T- CM CM T- T- 



cor-'^-nrMCNTOCJ) 

STT»-incocDCDC3ii- 
cO'<-CMr-'9r'Tcoin 



'^^ocD'^^incDin'^j-cDinocD 
conocoi~~^~^ — _ — — 
o CO c3) m I 

T-' CO 



s s 



h- o CM cn CO CO 3 

CO CO -^ CN CO r- CJ) 

in CD -^ o oo h- ^ 

co" r--" o" CD ^" ai oo' 

CM ^ o CO r- 



r*- t- ■>- CO CO 



5 3 

tn r^ 



CO CT> CO T— CO O ' 
i'j^ru)r>-inO)CDC0^Oii 
h-h-O'TCNCDCMCDCMCDI 

T-* -o^" CN ■g-" 1-" co' t" oi" cj) »-" 
r-cO'>-tf)cnincMCM 
CO o CO in o ■^ ^ 

co' CN CN '-' 



in CO o 

'- CD CO _ _ 
CM CM CO CO 1- 



5 CD 5 in 



in'^cncnor-pioocMCBi-^ooco 
coco'^'^r-cDO^cncJicocDcncD 
T-.^CMr\icM'Tr-CDCJ)-^inoocN 
1-" cn" <o" oo co" 



1- CO in oj CO I 

CM CN -^ ■^ ^ CM T- 

■»-" cm' iri cd" ■^' I 



ScDcDcocncNOcoocococococo 
i-(Dco^j-cnr^OTincsiocDcD 
r^cM'^cocMoocjiincNconTcocN 
cn" h~" cn" ^" o' id" ct» iri -r-" -IT co" co" co" 
■^T-T-tOi-cDCDr-cDCNincN 
T-'i-COCMincNCMCMCNT- 



COCJl'-CDCNCDO'-Olin 
inor-cncDcnr-h-'-coi 
CD ini-ocom-g-'-i 



5 S 



s 


CO 


CO 


CM 


CD 


1- 



in 
o 


ff 


f 


CM 




in 


in 


s 


CO 


in 



<<<<<<<<< 



<<<<<< 




^ s s. 



CJ) -jj; CD ttJ 

- QJ J= Q. 

cn 1- — m 

CO 0) J 1- 



(U <l) 0) O *- 



^ 0) E 

ai E o 

o p CO 

E c: (o 

» ° s 

r s; 0) 

s s ^ 



O 0, _ ^ fi 



"o = -c ir, 0- 



CD S 5 £ 



'H 


CJ) 

c 


1 


1 
Q. 


0) 

F 


1 


> 


O 

O 










g 


n 

c 


Z 


2 



"S -3 £ .a s 



« !5 ■§ fe « S 
^ n ro — O y^ 

t- I- LU C Q. "■' 



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, Deductions, and 

Tax Items, by Size of Adjusted Gross Income and by Marital Status 31 

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

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 



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 59 

2.2 Returns with Itemized Deductions: Sources of Income, 

Adjustments, Deductions, Credits, and Tax Items, 

by Marital Status 64 

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

by Size of Adjusted Gross Income 66 

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

by Marital Status 68 

2.5 Returns with Earned Income Credit, by Size of Adjusted Gross 

Income 69 



Tony Hall and Lori Hentz were responsible for programming the Basic Tables. Table L4CVwas 
programmed by Valerie Puckett. Review of tables M>as performed by Michael Parisi. 



23 



Section 3 Basic Tables 

Part 3 — Tax Computations Page 

3.1 Returns with Modified Taxable Income: Adjusted Gross Income 

and Tax Items, by Type of Tax Computation, by Size of Adjusted 

Gross Income ". 73 

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

Percentage of Adjusted Gross Income, by Size of Adjusted 

Gross Income 75 

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

by Size of Adjusted Gross Income 79 

3.4 Returns with Modified Taxable Income: Tax Classified by Both 

the Marginal Rate and Each Rate at Which Tax Was Computed 85 

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

and by Size of Adjusted Gross Income 87 

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

by Each Rate at Which Tax Was Computed and by Marital Status 89 



24 



Basic Tables 2001 



25 









g 2 
y -2 






§ 8 


- 5 


N 


■ ^ 


- 5 


; rs 








r\ 


CSI CM CM C" 


r- 


■^ 


•^ 


^ 


IT 


IT 


IT 


r- 


CO 


IC 


Ol rs 


c 


a 


cr 




CD 1- 


CD 


'T o 












- o o o 


c 


c 


c 


C 


c 


c 


o 


a 


o 


C 


O O CN 


c^ 




h- 


cc 


0- 


Ol 


cr 


■V 






CN 


■^ CO 














o 






































































e 


y 


's 
a o 














































































en 


















































































1 


_Q) 




























































































































































D 











V in 


in 


IT 


§ 


C 




cr 


If 




r-- 




cc 


CD r^ 




LT 


r- 


CN 


iS 


mo CN 






CM r^ 


ir 


p" 


in Tj 


O P" 




IS ? 












<o r- 


IT 


CC 


ac 


cr 


r^ 


oS -r- 


cc 


-5 


cr 


O) CN 


r^ 


"<T 


CN 


cr 




in CD 






O IT 


■^ 


IT 


cc 


h- CD rs 


O" 




s 




c 






o r- 


■^ 




CD 


IT 


cc 


o ■^ 


IT 


r- 






■^ 


CN CD O 


o 


CD 


in -^ CO Tj 


c 




■^ 


cc 


CN IT 


Ol r- 


to (C 




CO CN 




c 






o" (D 


cs 


u: 


CD 




CN 




■^ 


r^ 


CD m' cr 


cm" ^ 


O) -^J 


Ol 




rg CO *- 








co" r-- 


c 


CC 


to" rsT CN c 


P" 


■.-" o' 












to r- 


o 


cc 


r- 


n 


CD 


m ^ 


IT 


cr 


a> r- 


in a: 




r- 




IT 


oo CM ^ 


5 





CM CO T- 


'5 


cc 




CD O P" 


CN 


o o 








< 






O CO 




IT 


iD 




CD 


•^ 


CD n 


CD 


a 


c 




CC 


u- 


in 


CN 




'J 


CM Ol to 




CD OO r- 


cc 




CO ■<r o IT 


CC 


<n r- 












r-" 1- 










CN 


■^ 


•^ 


CD 


cr 


CSI c^ 


■^ 


u- 


r-." o 


m 


c^ 


CO r- r- 


r- 


"» 


cd' <-" ^ 




P" 


r- 


O CO CN 


^ 


co" ^' 


t 










n 






























CN 


CN 


cs 


csi csj CN in 


cr 


^ 


co cc 


CO 1- 


r- ■^ o CD 


IT 


CD r-. 


D 












oo 














































■^ 


^ C 


r-- 




in CM ■^ 









0) 
CD 












»a" 


















































^ 


































































































ro 

H 




c 

0) 


TO 






°- N 


■^ 


^ 


n 


CN 


CC 


cr 


00 Ol 


cs 


^ 


c^ 


r- 


C^ 


^ 


in 


CD 


IT 


(D 


CD in ■^ 


■n 


CD Ol ^ 


■^ 


cr 




^ ^ fC 


'" 


N n" 








O 






o --: 


- o 


o 


o 


O 


a 


c 


o a 






























CO O cc 


cr 


cc 


CM o o - 


- C 








CL 


? 






o 
















































































o r- 


CM 


■r- 




cr 


Ol 




CM Ol 


cc 


cc 


c 


•^ 


^ 


~zz 


CD 


IT 


CO CO -^ ■<» 




oococT) ooinin'T- 




CM in in 








c 






n (n 




r^ 


r^ 


cr 


cc 






CN 


cs 




■^ 




■^ 






IT 


eg T~ in a 


CO CD 1^ CD »- 


cDor-cg cO'^cocMl 






tu 

E 






*n CN 


Ol 


O 


T 


CD 


cc 


(D 


IT) in 


0- 




IT 


CD ^ 




rs 


CN CD CO -^ cr 


cr 


•« 


CD T- 


CM O CD O CO ■n 


O CM 00 1 






_3 


to 




rt in 


CO 


Ol 


in 


a 


a 


cm" t- 


rs 


r- 




CC 




CC 




Ol 


cs 


c^ 


CM CN CN iT 


0- 


in r-' csT r- 




in in in CD CM CM CD 1 






s 




(0 




CJl 








CM T- 


s 


c^ 


r^ 


•rt 


ro cC 


O 1- 


o 


c 




r- 


CO c 


iT 


^ 


o CD r- cc 




in 00 c 


in ^ 1 






2 








r- 




r- 


CN 


r\ 


IT 


OC 


r- 




CO CN CN CN 


c^ 


■^ 


IT 


Tj 


in ■^ ■^ 


c: 


C 


CO CO CO CD ■* O CO 












"o 






n" 














































cm" o' r- 


CD CD CM 






















O) 




















































^ 
























2 (U 

? o 

< s 






n 


(N 


T 




CN 


CD 


CN 


f 


o -^ 




cr 


cn 




o 


c^ 


Ol 










(D Q> 


CNCgCMO COCOCOCOCD (Jl 




in in 












r*- r- 


r- 




Ol 


CO 


01 


cr 




00 




cr 


cc 


o- 




c 


00 




5 


0)0 1- 






ay tn -r- 


r*- 


CD ■^ 


CN r^ 


CO CM in 1 












n 


Ol 


iD 




■^ 


■^ 


T 


■^ 


f 


■^ 




■^ 


^ 


■C 


? 


ir 


-^ 




in 


m '^_ m ■« 


h- r- ■r- 


CO IT 


CD n CM PI 




o <- 








in 




h- 


cc 






CN 


m 


-<T 


IT 


CC 




CO 


O" 


c 




cs 


(^ 


•^ 


in 


cc 




oo O) CN 




^ 


•9 T- 


in t- 


to' r-' r-' cc 
















■*J 


^ 










































CN 


CN 


CO ^ 


cc 


CD C 


CD r~. o ^ 








































































rg CD rg r- 


cr 


CD m 
















































































CM CO m 

CN 




o 


1 
















































































T3 




0) -J. 

o o 


^ 




a 
c 


r^ 


5 


; z 


O 


CN 

o 


rs 
o 


C\ 
C 


c 


a 


c^ 

a 


c 




c: 


IT 

c 


ir 

c 


CO 

o 


CO 


CD 
C 


r- h- r- to 
o o o m 


cc 


oo r-- ■<? 
r- r- r- 


CN CC 


■v Ol r-- c: 

CD to ■r^ ■r- 


in tr CO 1 

CN »- Csi 1 







;r, *" 






c 










































































E 
o 

c 


I B 


















































































fM to 


_ 


^ 




ID 


T 


c 


IT 


^ 


cn 


r- 






CN 




^ 


00 


CC 


IT 




O) r- 


CC 


cr 


r- 


cr 


o- 




CC 


o CO in 




O O) 














■^ 


o 


CN 








CN 


CN 


CD 


CD 


■^ 


cr 


cc 


oc 


<r 






Ol 


f^ 


^ 




in o 


c 


cr 


CO p- 


CO T- 


CN in p^ 


Ol 




O CO 


C 






c 






Ol 


<£I 


(M 


n 




r- 




iT 


c 


CD 


CD 


u- 


cr 


c 


cc 




n 


n 




cr 


CD O CD 


cc 


CO CO c 


c 


CD 


iD <J> -^ 


o 




in o) 


3 










n 




IT) 


m 


Ol 


Ol 


o 


O" 


c 


a 


r- 


■^ 


cr 


cr 


cr 


cc 


cn 


cr 


c^ 






oo cr 


IT 




O CD IT 


oc 


cm" fO" CN -^ 




cd" cd" 


q3 












a 


m 


in 


r- 


01 


Ol 




CN 


rg 00 


in 


CN 


cc 




cs 


a 




in 


(T 


c 


o cn ■^ 


IT 


t; 


CD r- 






a 


CD Ol m 


tc 










1 






«3 


•T 


o 


cn 




n 


o 


IT 


(Nl 00 


CO 


o 


o- 


c^ 




cc 


oi 


cn 


C 


CO o in in 




in CO ■*! 




p- 


IT 


oo ^ 


CD 


CT 


in CD 












G 


o 




n 


CD 


Ol 


CN 


C- 


cc 


CO 


o 


C^ 


IT 


CD 


cr 




■c 


r^ 


r^ 


cm' csT t- 


cn 


IT 


o' in" ^ 


■^ 


■^ 


cd" O" co" CN 


■^ 


co" ■^" 


< 












h- 


r- 


















CN 


CN 


CN 


CN C\ 


CO on 


cn 


c^ 


■^ 


■^ -V CN 


C^ 


CD 1^ 


r- 


cc 




h- 


^ 


O CD 


LT 


CO r- 
























































r\ 


CN 


■^ 


■^ 


c 






in CN ■•- 




















UI 




















































^ 






































































































c 

8 


o 


^ 




G 
G 


'- 


'J 


o 

CN 


CN 


CN 


CN 


Ol 


CT 


Ol 


Ol 


Ol 


Ol 


cc 


tE 


cc 


00 


Ol 




cr 




CD r- 


CD 

CD 


CD 
C 


T- IT 
00 (^ 


cc 
IC 


IT 
CC 


ir 


<n T- r- 
o o ^ 


■ s 


■ S S 






I 


o 






G 


















































































r- 




CO 


11 




Ol 






cr 


in 


Ol 


CN 


tc 


CN 


O 


c^ 


in 


cs 




Ol 






CN 




c: 




oo 


■<J 


Ol 


rs 




Ol CN 




CD to 








</> 






M 


CG 




n 








-tj 


CN 


in 




a 


cn 


Ol 


CN 


c 


cn 




■^ 


CO 




c 


r- 




■^ 




r- 


OI 


Ol 








Ol 


in 


CO CO 






0) 


c 






r 




(71 






o 


O 


Ol 


cr 


CD 








■^ 


■c 


■^ 


CD 


^ 


cn 


a 




CD 


cn 




CD 


iD 


i^ 


00 




c^ 


cc 


■^ 


■^ 




CN CD 






n 


3 






«fl 


00 


r- 




01 


CD 


r- 


cs 




CN 


CN 


n 


Ol 


o 


CO 


r^ 


Ol 




^ 


f^ 




cs 




to 


C' 


cm" CD 


m 


CD 


CO 


ij~ 


T 


to 


CN 


cm" to" 






E 


^ 






•/ 


cn 


n 


^ 


rsi 


Ol 


00 


cc 


a- 


CN 


in 


CN 


r- 


cr 


r- 


^x 


a 




^ 




[V 


C^ 


r- 


CD 


"5; 




tn 


o 


CD 




IT 


OC 


CO 


in 








D 








^T 


CO 


(0 


r^ 


to 


CO 


•^I 


■^ 


in 


■V 


■^ 


■C 


CN 


c^ 


p- 


'^ 


■^ 


Cvj 


5 


tsi ■^ 


Ol 


m 


cc 


CD 


in 


CD 


■^ 


o 


C^ 














z 


"o 






c 


,- 


,- 


Cm 


CN 






C\ 


CNl CN 


CN 


CS 


CN 


CN 


CN 


fs| CN 


CN 


CN 


CN 


cnT cs 


Ol 


00 


n 


C 


r- 


00 


00 


cs 






















r 








































































i 







E 

o 
u 

c 


































,' 




































d 






8 




































































a 


o 


o 


o 






(A 






























































I 


c 


o 


o 


o 




o 




o 




a 
E 


























S 




g 


S 


8 


5 


8 


8 


E 


£ 


E 


8 


8 


a 

8 


o 

g 

s 

fit 


a 
o 
a 


c 


o 


o 


o" 




3 


O) 




^ 






























o 


C 




o 


O 


O 


O 


a 


O 


O 


O 


O 


O 


1 


o 




rsi 


in 


T- 0} 




8 

cu 


0) 








£ 




c 












E 


E 


o 




CN 


n 


''T 


in 


CO 




00 


Ol 


s 


in 

(N 


S 




g 


in 


w 


1 


Q) 


1 


1 o 

13 Q 






1 




3 




o 


CN 


n 


■^ 


in 


CD 




CO 


Ol 




M 


M 


M 


tf3 


M 


M 


M 


M 


m 


M 


M 


M 




M 


M 


M 












< 




o 


M 


M 


M 


M 


M 


M 


M 


M 


M 


































oi 


C3 


OJ 


■o 








o 


O 




















a 


a 


oi 


OJ 


03 


OJ 


d) 


cu 


aj 


oi 


0) 


0) 


cij 


oi 


OJ 


oi 


T3 


■D 


Xl 


C 


c 


3 




"D 






a 




a 


a 


a 


a 


a 


a 


fl 


a 


a 


■D 


■a 


n 


n 


TD 


TD 


■D 


■D 


■o 


■D 


T3 


T3 


T3 


■□ 


■CI 


T3 


c 


C 


c 




0) 


(U 








w 


TD 


■□ 


"D 


t: 


■c 


■c 


T 


■c 


■o 


(= 


c 


c 


c 


C 


C 


c 


c 


c 


c 


c 


C 


C 


c 


c 


C 


I] 


Z3 


3 














O 




O 




C 


c 


C 


c 


c 


c 


C 


c 


c 










D 


Z3 


D 








13 


H 


D 




n 


I] 


O 

8 


a 


o 

E 












w 




fl) 






1 


D 


D 


3 




jl 


^ 


D 


3 


3 










g 




















g 






o 




§ s 










(0 


7 



1 






















































§ 








o 














o 


^ 


o 












o 


o 


o 


O 


^ 


CN 


n 


"^ 


in 


CD 




CD 


CD 




in 


o 




o 


in 




in 




° o 
















CN 


CO 


^ 


in 


CD 




CO 


Ol 
























CN 


r 






h- 












CM 


in T- 














t- 


Z 


M 


M 


M 


M 


M 


w 


M 


M 


M 


M 


M 


M 


M 


faS 


yi 


w 


M 


m 


W 


M 




w 


M 




w 


M 


M 




tf 


*fl 


w 


W 


» » 



26 



Individual Returns 2001 



■D 
0) 
3 
C 

'^ 
C 

o 
o 

I 
I 
0) 

E 
o 
o 

_c 

(/) 

(A 

O 

k. 

O 

■D 
0) 

(A 

3 

< 



N 
CO 

T3 



E 

3 
U 

u 

< 



N I 

« i 

E E 

P c 



"I 

1' 

re ^ 

O -5! 

"53 s 

(/5 E 












< 


S 











S 




(0 


ID 


CD 







m 





CM 


in 




in 


■<T 


00 


8 


CO 













in 


5 


■V 


00 


•a- 


<£ 


■^ 






r^ 




0) CO 










£ 


o 






r- 




CO 


T 


T 


(7) 


c\ 




CO 


CN 


CD 


CO 










CD 




C 













in 


CM 


0> CD 






CD 




CD 3 





























CN 


CM 


fN 


CM 


CO 


in 


S 


I^ 


00 


CO 


t3) 




^ 


^ 


^ 


CM 
CM 


CD 
CM 


CO 


IT 
CO 




00 


CD 





■^ 




0" 


CO" CM 










3^ 






























































CN 


CD 


a 


in 







r-- -v 








c 






































































to 


in 




cn CD 






















































































^" (D' 








0) 


w 


CD y 

E "s 


S)^ 




CM 


N 


CSI 


01 


CJl 


CO 


01 


CM 


CO 





CD 


CO 


f-~ 


■^ 


CD 


CN 


in 


00 


CO 


CO 


in 


CD 


■^ 





CD 


CD 


r^ 





CD 


to 


C«J 


•^ 


in 


CD 


■■- at 








1 


O 


O T3 




If 




iri 


in 


T 




CN 


CO 


to 


CM 


CM 


co 


■^ 


■C 


in 


in 


in 


in 


CO 


CO 


CO 


r- 


CD 


CO 


CD 





CO 


CO 


to 


to 


CT> 


CD 


CJl 


CD in 








s 


& 


0) 
































































CM 


Csl 


Csl 


CN 


CN 


CM CM 




















































































ro 


"o 




















































































0) 

E 
o 
o 


CO 






e 


£" 




^ 


N 


1^ 


^ 


CM 


O) 





f^ 


■^ 


r- 


r^ 


00 


CD 


CM 


■^ 


CD 


CD 


■^ 


CM 


in 


CD 


(D 


■^ 


■q- 


r- 


r^ 


to 


^ 





CJl 


^ 


^ 


CM 


^ 


m CD 




c 




(0 
K 

1— 








CJ) 


■^ 


CM 




(N 



















Cv 


CM 


CN 


CN 


CO 


CO 


to 


CO 


n 


to 


to 


tn 


■^ 


in 


cc 


CN 


1^ 


CV 


to 


m 


CO 


CM 01 




c 

"to 
o 


8 




C 


■" 




(M 










'" 














'" 
































CM 


CN 


to 


to 


to 


CO 


CO CN 




0) 
Q. 


























































































2 












N 


N 


N 


N 


N 


N 


N 


N 


5 


^ 


N 

















CM 



CM 



CM 




CM 



C^l 



to 


00 


to 



in 


CD 
CM 


y- 


CD 



CN 

in 


CD 


CO 


CM 


CM 

iri 


CM in 










o 








C 
























































CN 






















»- 






























~ 
































































GO 


CM 


to 


CO 





8 


r- 


CO 


cn 


'? 


CM 












8 


r- 


cn 


CM 


CD 


in 




r- 




CD 


CO 


CD 


r- 




■^ 




a 




f~- CD 
00 CO 


















(D 


IT) 


r- 








1^ 




in 


CM 


CO 




in 


O) 






CO 


CM 


in 


00 




ai 







■c 




in 







cn 


m 










c 








a 




OJ 


■C 


CN 


■^ 


r- 


*3- 


CM 


m 


CD 




CO 


CD 








■<T 


CO 


r^ 


r- 





CM 


in 




CD 


r— 


r- 


00 










CO 


N. m 










D 




(D 




r 


CN 




■^" 









00 


CO 


CO 




CO 


CN 




CO 




in 


cn 





co 






CN 







T 




CO 


CO 







CD 
















O 






h- 


o> 




CO 


T 


CO 


in 


CD 


in 


CD 


in 


CD 


CO 


CN 


p— 


CN 


c 


■^ 


in 


CD 


CD 


CM 


CO 


in 


CD 


CD 


in 


■C 


CO 


(J) 


S 


in 




■V 


to 










e 








O) 




















CM 


to 


^ 


CO 


r^ 


CD 




CO 


CO 


CD 


r-~. 


CD 


CD 


in 


■^ 


■^ 





r- 


CN 


in 


r— 


CM 


■^ 


CO 


CM CO 










< 








co 

CO 












































^ 


in 


S 


^ 
■^ 


*T 


g 


in 

CD 


a 


CD 


S 


CO 


in 


s^' 


c 
"5 






0) 
CO 

c 


o 


ro 


in" 





c 


N 


N 


N 


N 


N 


N 


N 


5 


N 


N 


N 

















CM 




CM 



CN 



CM 




CM 




CO 


00 


CO 




in 


CD 
CM 


^ 


cn 



CM 

in 


CD 


CO 


CM 


CM 

in 


CN in 


CD 

5 






s 


o 


C- 




c 






















































T- 


CM 














ra 






u 
















































































fS 






Q. 
















































































t- 


1 






















































































































































































(0 


T 


CD 


CO 






r^ 


00 


CD 


■^ 


CN 


CM 






CO 





CO 


r- 


01 


CM 


O) 


in 




r* 






■^ 


r- 


CO 


CD 


CM 




CD 


CM 


-T in 


















h- 


n 















in 


CN 


CO 


CD 


in 


cn 


cn 


CO 


cn 


00 


CM 


in 


00 




5 







Ti 


^ 


CD 


<Ji 


CO 






r 


a> 


■^ CO 




OJ 






c 








(N 


ID 


tN 


■^ 








^ 


^^J 


m 


CD 





tc 


CD 


CD 


CD 




■^ 


CO 


p^ 


h* 





Cs 


in 







cn 


CM 


■^ 


cn 


a 




CO 


CM 


CJl 




% 










■c 




U9 






TT 









CD 


CO 


CO 




CO 


c 




00 




in 


CD 





CO 


h- 


1^ 


CN 







CO 


cn 


CM 


■>- 


CM 




<n 


CD 




(--" h-" 














M 


CJ) 




CO 


T 


CO 


in 


cn 


in 


cn 


in 


(D 


CO 


CM 


r^ 


CM 


r 


a 


in 


iS 


co 


CM 


CO 


in 


CD 


(D 


s 


■^ 


in 


CD 


CD 


in 


r- 


S 


CM 


















OI 




















CM 


CO 


■* 


CD 


f^ 


01 




to 


r— 


cn 


CD 


in 


■^ 


^ 




CM 


in 




CN 


■^ 


CM CO 




CO 














■». 














































in 


00 


T 


^ 


CO 


in 


tt 




c 


oc 


in* 


^t" in" 


















00 
















































CO 


■^ 




CJl 


a 


CO 


CO 


c^ 




■n- 


CM ^ 




1 














00 
























































^ 




























n 


CO 


CM 








cn 




CM 


cn 


00 


CD 





M' 


rr 


in 


CM 


CD 


in 


CO 


CO 


■^ 


■^ 




CO 


in 


r- 


to 





CM 


to 









in in 


















(0 


■q 




IV. 


r- 




CD 


CO 




CN 


CN 




a 




? 


to 


t* 




in 


CM 




in 


a 


CO 


00 


a 


CJl 


CO 


CJl 





r- 


CN 


CO 


5 


CO CM 








0) 

E 




c 










S 





^ 




CD 


CD 


in 


in 


C 




CO 


CO 





CN 


CM 


CD 


a 


■^ 


Ol 


CD 


T 


a 




CD 


cn 





CO 


■^ 


CM CO 










u 


fO 




M 


in 


CD 


cn 


m 








CN 




CN 


r- 




CD 




00 




ai 


CM 


to 


CM 


CM 


CM 


in 




in 


r- 


CS 







in 


in 


IT 


CD 


cm" 


CN cd' 








o 






(C 






cn 


r-- 











T 


co 


r- 


■^ 


CO 


CD 


C3 




a 


Q 




f^ 


to 







^ 





CD 


r^ 


CD 




in 


CD 


CO 


in 














■53 






r- 






to 


CN 


CM 


in 


CD 


r-. 


to 




CO 


CM 





CM 


to 


5 


in 


■^ 


in 


''J 


'^ 


□ 




00 


to 


to 


co 


■^ 





CO 
























^ 














































r~- 


CM 







CD 


00 


CM 




























O) 




















































'" 






















s. 






















































































2 






____ 









N 


N 


N 


5 


5 


N 


5 


, G 




T- 


y- 






tM 


CM 


CM 


CN 


CO 


CO 


to 




00 


r- 




n 


O 


□ 


■^ 





CN 


CO 


CO 


00 CD 








c 


"o 


CO 


CN 

































a 








a 


c\ 


CM 


CD 


r^ 




CO 


a 


^ 


in 


CN 




CO 


<- CO 








CD 
O 
0) 
Q. 


































































rs 
















0) 

E 

8 














00 




cn 


m 


CO 


CO 




OD 











in 


CO 


CD 


CO 




CD 


CM 


»- 


CN 


r- 


CD 




CO 


CO 






01 


in 




CO 


CS 


o 


CD 


00 r^ 
















03 













to 


CO 




00 





CO 


H' 


CD 


r- 


CO 


■q 


CM 


r~ 


in 


co 


CD 


CN 


■^ 


CD 




c^ 


CD 


(0 




CO 







CO 


1- CO 








c 

D 

o 

1 








O) 






CN 




in 


to 


CM 


5 


CN 


CO 




CD 


00 


CD 


■^ 


CO 


r 


to 


CM 


in 


in 


c 









c^ 


in 






tD 


in 


•^ 


CO 


00 r^ 




c 












a 




n 


00" 


CO 


CO 





(D 


cn 




in 


r^ 




CM 


T 


00 


C3) 




CO 


CD 


CD 




CN 


CO 


CO 


CO 


-^ 


O) 


r- 


r^ 


CD 






CD" 


cji' cm" 






















CO 


CM 


CJD 


to 




r- 




T 


■^ 


in 


CD 


CD 


CO 









■^ 


CO 


in 


CC 




in 


r- 


Cm 


in 


cn 


CM 


00 


(^ 


CO 




CN ■^ 




0) 












u 






CN 


CO 


CM 


■c 


s 


■c 




CO 


CO 







CM 


CO 


cc 




CN 


to 


CD 




cr 




p- 


T 




a 


CN 


in 




n 


h- 


tT 


in CO 




J3 












u 























CO 


^ 


in 


CD 


h- 


CO 








CM 


CM 


T 


cc 


to 





CM 


C 




c 


CM 






in 


cd' 


■^" to" 




CO 
























































CC 




CO 





c^ 




■^ 


CD 




cr 


in 


CO 


r^ in 




X 

en 





























































r- 


CM 


CO 




m 


00 


TT 


CM 
























^ 






















































































U) 




n 




CM 


a 




■>5 


CM 


h- 






(75 




CO 




CM 


CM 


CN 


cn 


CD 


r~- 


cc 


in 


CD 


CO 




in 


in 








CO 


Tj- 


CD 




























P 


cn 


5 






OO 






Oi 




■^ 




CO 




M 


CO 




■^ 


c^ 




CO 


r- 




CO 


if 




S 


CN 





1^ 


CD T- 








1 

E 




1 






u 




05 




■^ 


(D 


to 


ID 


in 


in 






•c 




■^ 







CM 


r\ 


(D 


CO 


■^ 


cc 


00 


CO 


(D 


IT 


in 


CD 




CO 




to 


CJ), 


^ 00 








"o 












CO 


I--" 


in 








CM 




cn 


h- 


01 


CD 




CO 




Oi 


CM 


CO 




CM 


CM 


IT 


CO 


in 


CD 


cc 


CO 


in 


CM 


1 


in 


CD 




cm" cd' 












rt 






CD 


r^ 




r- 


CM 




to 


ir: 


to 


rr 


CO 


CD 

















to 





in 


■<: 





oc 


r- 


in 




in 


00 


CO 


in 










Z 











r- 






CO 


CM 


CM 


in 


03 


F^ 


00 




CO 


CM 


CM 


CM 


CO 


1 


in 


■^ 


in 


-* 


■c 


c 


a 


00 


to 


CO 


CO 


■c 





CO 


















*" 






': 






















^ 


r- 


^ 


T- 




r- 






,- 


^ 


^ 


r- 


r- 


CN 





r- 


to 


CD 


CM 




























ai 








































































0} 


OJ 

E 








(U 

E 












































































(ft 





















































































s 

TO 


s 

c 
in 








u 

c 

in 




OJ 

E 



































o 






















c 


8 








CM 


in 


0' 

8 






i 


O 


















(-J 







Q 


Q 






E 


E 








E 


8 


8 


8 


8 


8 


s 


E 














CM 





in 




e 0, 




m 




















E 








E 


E 










CM 


CO 


t: 


m 


CD 


r- 


00 


CD 





in 










in 




«fl 


tfl 


w 


« 5 






T3 








■a 
































CM 


CM 




s 


in 


r-- 




M 


w 


w 


a) 

C 
3 


a 
■a 

c 
3 


0) 
TD 

C 
3 


S E 
c 




(0 


0) 














CN 


CO 


a 


in 


CD 


h- 


00 


CD 




M 


M 


V) 


(fl 


w 


V) 


(fl 


« 


W 


W 


W 




V) 


M 


M 










T3 

C 
(0 














» 


M 


« 


w 


w 


w 


m 


M 


































a 


0) 


CD 




D 








w 




a 


D C 




















a 


a 


Q 


a 


(U 


03 


a 


(Ll 


<u 








a 


a3 


OJ 


Q] 


■□ 


■D 


"O 




to 








3 




■a 














a 


OJ 


aj 


OJ 


■0 


T3 


TD 


"D 


"O 


xs 


-0 


■D 


n 










■0 


■a 


T3 


c 


C 


c 












< 





tfl 














-0 


Xl 


TD 


c 


C 


C 


c 


c 


c 


c 


C 


c 










c 


c 


C 


3 


3 


3 



































c 


c 


C 


3 





u 


3 


D 


3 


3 


3 


3 










3 


3 


3 














0" 


i 8' 




"5 










? 


- 1 














^ 


I 


D 


u 


3 


g 








g 




8 


E 


8 


8 


E 


E 








g 


E 























•0 


c 






























































g 


g 




S 



















u 


fl 


ra 







a 








C 


c 














CM 


r 


': 


1/ 


CD 


r- 


CD 


CD 





in 










in 




in 





? ° 

















Q 






CM 


CO 


a 


in 


U3 


N- 


CO 


cn 






















CM 


CM 


cn 




in 


r^ 




CN 


m 






^ 


10 r- 
















« 


h- 


Z 


w 


(A 


M 


M 


w 


M 


W 


« 


M 


M 


M 


M 


V) 


M 


M 


M 


w 


M 


W 


W 


(fl 


M 




w 


M 


M 


W 


w 


« 


tfl 


tfl 


w w 


1 



Basic Tables 2001 



27 



0) 

3 
£ 

C 


o 

0) 

E 
o 
u 

c 

(A 
W 
O 

O 

■D 
0) 

(A 

3 

I 



0) 
N 

w 

■D 
0) 



3 

E 

3 
O 

o 

< 

■D 

C 

re 

N ra 

in 5 

> ° 
-° I 

0)1 



X 


ra 


re 


(/) 


1- 


:] 


T3 


£ 


C 




re 


0) 

c 


0) 


^ 


E 










u 


F 


c 




•a 


c 
o 


0) 


u 


4-* 


m 


(> 


0) 


0) 








0) 


1 


w 



re t 
I- < 









1 1 

9 2 


S 






>< 


N N 


N 


N 




OJ 


CN 


CO 


in 


f^ 


o 


CN 


in 


CO 




in 


CD 


^ 


CO 


CO 


O 


CO 


O 


Ol 








a 




CD 


O) 


CD 


O 


O 


o 






^ 






n 


o 


r: 


C^ 


n 


O 


^ 


T- 


^ 




(N 


(\ 


fN 


ro 


CO 




1^ 


n 


Ol 


in 




h* 


(D 


<D 


o 


T- 


CM 


in 


h- 








p 


(1 




























































■^ 




r^ 












fi 










Q. O 


















































































O) 






















































































1 


0) 




































































































































































3 


^ 










in 


in 


o 


10 


10 


ro 


(N 


fn 


o 


N 




in 




n 


CN 


h- 






fN 




(0 


m 


01 


o 


fN 


n 
































h- 


























fN 





f 


tf 




















CN 






r 
















< 


c 


? 








N 


-fl 


CD 














CD 


r^ 




■^ 


h- 


CD 


r^ 


r-- 


■^ 


01 


M 


h- 


CN 




"3 


CO 


(D 


O) 


■^ 


■^ 


CN 


Ol 


If 


Ol 


If 


CO 


o 




-~, 






CO 


CM 


(D 


N 


m 


,— 


cn 


ro 


CD 


in 


ro 


fN 


in 






o 


m 


^- 


ro 


N 


cn 


o 








rvi 




T- 


in 
































rr 










Cf 


















If 




o 






If 




r^ 


r 


fN 




If 














N 




tf) 






c 








oo 


1- 


(D 


C 


o 


h- 


(N 


CO 


CN 


a> 


CD 


CD 




o 


CI 




■q 


C£ 


o 


CO 


CN 


0) 




1^ 


CD 


CO 




CO 


CN 


N 


r^ 


fs 


oc 




a 


o 






< 








^ 








fN 




m 


ro 


o 


CD 


tNI 


m 


n 




ro 












fN 


fD 




o 


CN 


r^ 


























































h- 














rs 


ir 










t^ 


r 


If 


r 


r^ 




f 




N- 


























































o 


o 


■fl 


CI 


o 


in 


in 


CO 


■^ 


o 


CN 


r 


■^ 


If 


CI 


a 


oo 



































































CM 


CO 


■* 


m 


in 


m 


in 


in 


in 


in 


U) 


X 

1- 




s 


2 


iC 






N 




in 


CO 




1^ 


in 


CO 


CNI 


■^ 


CO 




■* 


CO 




CD 


CN 


r-- 


CO 


01 


■* 


CO 


CN 


00 


CD 


o 


■^ 


n 


"f 


CO 


CD 


CD 


o 


o 


o 


o 
















n 






(N 


fO 




in 










rN 


ro 


m 










CO 






c^ 




























1' 
























































^ 


CI 


r^ 
















r 


c 


c 


o 






Q. 
























































































ifi 








N- 


(N 


n 


n 


CO 


IN 


CO 




fO 




m 


o 




m 


ro 


in 


CN 


N 


in 


fN 




o 


n 


m 




Ol 


01 


O) 
























n 
E 


















(S 






a 


(N 


f* 


a 


a 


c 


r^ 


r 






r 






a 




o 




r 






r* 










f 












„ 






tN 


U) 


O) 


•^ 




CO 


■^ 




■fl 


CC 


CD 


T] 


o 


ifi 


r 


■^ 


CD 


CO 


If) 


r 


r- 


CD 


CD 


o 


Ol 




r 


^ 


c 


^ 


h- 




CN 


^ 


c 


lO 








UJ 






in 


m 


h- 


m 






r^ 






m 










m 


h- 


CTl 




in 




n 




n 




fO 










in 












CO 
























r^ 





r 


ir 




ir 








r 


CN 




r 






If 


If 




ir 




ir 














c 


ir 






















u 


N 




u 


c 








Ti 


r^ 




fN 






"3 


cr 


c 


fi 






r 




■fl 


rr 


N 




fN 


If 


CI 


ff 


N 


N 


h- 


h> 





















































































































r 


c 




(D 


r^ 


oo 








■^ 




h- 


CCJ 


« 


CM 


CO 


N 

■^ 


If) 


■<*■ 

N 


CO 
CO 


CM 

01 


CD 


01 


O) 


Ol 


CD 


Ol 


O) 


01 








2 (0 




























m 


in 




























fN 




in 


fN 










fO 


















h- 




fN 


















r 






If 






r 






fN 


h- 




f> 





fN 




If 

































ir 












ir 




If 




If 
















f 








If 




r- 











N 


















a 
















CN 


CM 


n 


n 






in 


in 


in 








1^ 




m 


CD 


m 




ro 


N 


n 






CD 


CM 






ir 






















■<r 
















































CN 


CN 


CO 


CO 


■^ 


■c 


■ff 


■"J 


■^ 


■c 


■^ 


^ 





Ol 


u 


■D 
(ft 
(ft 
0) 


11 


^ 






X 


N 


n 


o 


n 


in 
o 


CO 

n 


o 


CO 


CD 


o 

fN 


fN 


Ol 
CN 


CO 

ro 


00 

CO 


•» 
«» 


O 

in 


CD 

in 


ro 

CD 


01 
CD 


CO 


CN 


C 
IT 


h- CO 

oj o 


in 




CD 


o: 

CD 


O 


CN 


CO in 


Cs 


o 
c 


0> 




3 




Q) •.- 

























































P 


r 


If 


h- 


a 








o> a 





c 


CO 




f? 


Q. 














































































<n 




k 


8 

c 


























































































<o 




Cfl 


fn 




in 


in 




h- 


m 


CO 


fvj 


n 


fN 


^ 


N 


in 




in 


fO 


CN 


CD 


IT 


ro 


c-1 


in 


^ 




on 


on 




to c 


Ol 


CD 


CNI 


















0. 


^ 




If 


N 


n 




(N 


(f 




If 


^ 


r- 


N 


a 


a 


CN 


(f 


a 


■^ 


^ 


If 


If 


■<: 


N 




r 


If 


r 


a 




C( 


If 


■^ 


•«■ 


c 






c 








ID 


CN 




If 


o 


c 


cc 




<£ 




CO 


a 




N 


a 




If 


C 




o 




N 


IT 


01 


c 


r 


■^ 


o 


CO 


CI 


o 




□ 


in 


in 


0> 








^-, 






^ 


in 


(Xl 


m 


on 


nn 


N 


n 


^ 


CD 


(0 


ro 


CN 


CN 


a 




ro 


N 


rD 


^ 


CD 


on 




in 


cn 


CN 


N 


cn 


on 


CM 


in 





N 


(D 


in 


CO 
















m 


u- 


f\ 


f\ 


fN 


n 


fN 


If 


r' 


a 




r 


fN 


If 


If 




CN 


If 


If 


tr 


If 


r 




c 


tf 


■^ 


if 




tf 


r 


CN 


IT 


CS 


r 


r 


o 








p 








T 


o 


o 


CO 


C^ 


Cv 


CO 


o 


CJ) 


h- 


CO 


CO 




OO 


in 




CD 


CO 






h- 


CO 




c 






CD 


c\ 


00 


r^ 


cn 


IT 


IT 


o 


o 


*D 


_ 






< 








O 


^ 


in 




^ 


n 


(P 


ro 




(\ 


in 




cn 


N 


CD 


^ 


^ 


cn 


^ 


ro 


^ 


cn 


ro 


^ 


Ol 


ro 


N 


CN 


a 




T 


r^ 


C\ 


tn 




o 


< 












1^ 








C\ 


r 


'5 


(f 


Of 


r 


CN 


If 


rv 


r 


f 


1^ 




■^ 





r 


h- 





r^ 




a 


([ 


C> 


'I 


CN 


([ 


(f 


r 


a 


({ 


■^ 


N 








































CN 


o 


CN 


c 


CO 


CO 


'q 


^ 


CD 


O] 


'I 


CD 


CD 


N 


CD 


^ 


CO 


N 


cc 


cn 


o 


CM 




































































P^ 


co 


■^ 


in 


in 


in 


IT 


IT 


CD 


CD 


CD 






c 


ra 










■c 


■* 


in 


(D 


N 


(D 


m 


■^ 


CO 


CN 


1- 


00 


CD 


■^ 


CO 




01 


h- 


in 




CO 


CO 


o 




CD 


■ff 


CD 


in 


h- 


CO 


CO 


Ol 


Ol 


Ol 


O 









CM 










n 


in 


N 


m 




fO 


in 


N. 


m 




CN 


^ 


(f 


m 


n 




fO 


in 


N 


^ 




CN 


n 


fO 


n 


'n 


ro 


m 


m 


rr 


m 


cn 


m 


o 






































(N 


CN 










CO 




CO 




"ff 


IT 


CD 


N 


00 






Ol 


Ol 


Ol 


Ol 


Ol 


CD 


O) 


o 






CL 














































































































o 


in 




en 




CD 


CD 


fD 




in 


CNI 




CD 


N 


CD 








CD 


CM 




CO 


n 


n 




an 


in 




N 
















oo 


r^ 






« 








(^ 


(f 




Of 


r^ 










c 








CC 






« 




























ii 


£ 












h- 


a 


01 


c 







r^ 


r 




r 


Of 


CN 


U 


r 


N 






<i 




C£ 


1^ 






N 


CI 










N 














F 


3 


■^ 






en 


N 


m 


m 


<T 


fN 


■^ 


(n 


m 


CNI 


tn 


in 


in 


fN 


(Tl 


CD 


n 


in 


fN 


ro 


tn 


N 


n 


^ 


cn 


<n 


n 


CD 


CO 


ro 


CD 


IT 


N 


o 


h- 


u> 






2 








fO 


f 


r- 


r 


r 







'J 


(f 


(N 


»: 


fN 


r- 


a 


r 


X 


(f 


r 


fN 







o 


er 






N 


a 


^ 


tf 


rs 


r 


^ 









u> 






:: 








^ 


CO 


■^ 


c\ 


O) 


in 


O 






If 




"3 


h- 


o 


■^ 






in 


CD 




CO 







r^ 


to 


00 


h- 


CN 




CO 


N 




N 


00 


CO 


CM 






■^ 


o 








,_ 


^ 


T 


N 


Ol 


f\ 


in 


N 


o 


CNI 


■^ 


r^ 


m 


f\ 


■^ 


tn 


rr 


^ 


CO 


(D 


on 


cn 


tr 


n 




CD 


N 


(n 


cn 


on 


cc 


oa 


00 


00 


CO 


o 
































OJ 




CN 


CN 


CO 






CO 


■^ 


■^f 




^ 


in 




oc 


cn 


O 




CM 


CM 


CM 


OJ 


c\ 


CM 


CM 


CN 


CO 




s 










o 












































































i 







B 


h 














































































^ 


8 






o 

c 












































































ra 

3 


(/I 






b 
(0 


(A 


?^ 










































































b 


P 






F 


e 


H 


































































o 










m 







T3 






























































c 


c 


c 


C 


c 








8 


■o 






? 


(ft 
(ft 
o 




















































o 


O 


a 


o 
o 


a 


o 
o 


y 


o 








"D 



































































r 




c 


























f 


□ 


f 




f 


r 


C 


r 


r- 


r 


c 


c 


r 


r 


r' 






r 








s 




























n 


3 


O) 


u 








a 


c 


a 




o 






fN 


n 




in 




h- 




01 




in 


n 


n 


n 


in 


o 


in 


o 


o 


n 








01 
N 






3 

E 

3 
















« 


(^ 










































u 






















< 




Q) 

tfl 


(1 


a 






(T 




w 
a 






tf 


(T 




tfl 


n 





tfl 
ff 


m 


Ir 


ff 


ff 


tfl 

(T 


tfl 
(T 


(T 


cT 


(ii 


a 


<n 


a 


<u 





a 


c 


lU 




E 

3 












O 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 




T 






T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 


T 




























C 


t 


r 


r 


r 


C 


r 


r 


r 


r 


C 


r 


r 






C 




r 
























9 












< 




o 

z 


:: 
















D 


•D 




3 


J 






3 


3 


3 


3 




3 










3 


3 


3 


3 


3 




3 


3 





















M 


(fi 


M 


m 


M 


M 


M 


M 


M 


W 


w 


« 


m 


M 


w 


M 


M 


M 


M 


M 


M 


(fl 


M 


M 


M 


M 


W 


M 


W 


tfl 


M 


tfl 


tfl 


tfl 


< 



28 



Individual Returns 2001 



■o 

0) 



c 
o 
o 

I 
0) 

E 
o 
o 



w 
o 

O 

■a 
a> 

*^ 

(A 
< 



N 
« 

■D 

a> 

3 

E 

3 
U 

u 

< 

■D 
C 
(0 

0) : 

N 1 

W 5 

>." 

A 1 



X 

re 

H 

■o 
c 
re 



o 
u 

c 

•a 
a> 

4irf 

u 
o 

0) 
CO 



O 2^ 

re - 












> 
< 


X 

ro 


(0 








^ 


■<- Ol LC 


r-f- r-CNCooooi ■<- 


O -"J 


O Ol -r- 


C£ 


CnOCO CNOOCNCD'- 


■n- in CO 'J 


CC 


CC 


CO CN O O 










E 
o 


ro 

o 








ci T-cocJioo ocouototD CNicDOu^a> too^oin t- 




r- 


■^ 




■^ in CD in to IT 


CO CD r^ r^ 








o 






^ 






■^ 


'" 


■^ 


■^ 


■^ 




CNCNCOCOfO ■V^TincDtD OlT- 


(D»-»- OCDOICD CD->-CDCDCO tOl 
^' CNj" CO" t' in cd" r^" r-' oo" co' co" en" oi"! 








g 


^ 




































































































































































•D 





(11 " 


















































































« 


E -5 


52, 






C" (N OJ Ifl ■^ 


CO cooocnoo ococDCiCN -^ 


CDCOOOJ i-f^inCNCN T- 


h-or^ orvjcooooj dl 








3 


o 


o ■□ 







^ 


T-inminco cncococncn cocococo'q- 'j 


■^■^inin (DCDr-cDcn o -^ 


COCO •q-rr^'s-in ml 




X 




5 


Dl 






























































































































































5 


"o 




















































































0) 

E 
o 
o 


ra 







i 


CO 






r7 r^cN'<-r-m cocMOOOi t- 


•g-cDcoo co-^cDoDOi ■■-cN'Coih- incocoin cn^inr^''- t- 

■■-■^1-CN CNCviCNCMCN COCOCOCO'^ ini^COOl OlClCDCD'r^ ^ 




c 


0) 




ra 

1- 


c 








































^ 


























" 


CN rg CN eg w 




o 

I— 


Q. 


























































































ra 
o 
















CN CO CO in CD h- 


CD T- 


com cDincDCDr— cDr-CDin cdocncdo o 












rC 




















-OOO OOOOO OOt- 


■"-■r^ CN^ccjcocD r-obtoi- ■^r-CNj'^o d 












rO 






















































CM coinr-.cD oococnoio o 




















CN CD CD CO 3 




cn CO CN ■^ 


i£ 


r^ CO -r- 




r- -^ 


'd- in in CD 1- 


r^ CN o ■^ T- 


CO C£ 




r~. ■.- eg o CD ool 




















IT) r-r^r-cocD r-cocD^cO a3r--r-ocn cO'-tomtD <D(DtD-<- 


CN COCOOlOl r^-CD'^'COi- u>l 






















CNCDCDCNO ■^r-CNCNro i-cococoCT) ■Tcomcoro CDi- 




OO in CO CD T- 


o r- CD ^ CD a>l 














1 






cn' ■^' in" Lo' r- 


at r— o^mo) CNcocs 


^ <J> CDCDCOi-CO OCNCOCOCD COOOCN CNCDi-CDt- 


fOl 


















O) CO r^ o u^ ifi ■<- 


oini- ocNOCNun oincNcn-r- 


inOCDCNh- OJCDCOCD CNOITTTTOO r-l 






























CN ■^ CD oo CN r- fo ■»- o T- in to in cn cn oo ^ oo co co ■<- co oi r- o ^ co m oo o>| 








































rsico^in cDr-oi'^ 


CO ^ooocot^ cDi-inco -^cNCDCNr- i^l 




























































cg^r-rgco corsimcN mr-t-^co col 


































































■t-CN coincor- r-r-cococD eoi 


c 







O) 
















































































"S 






ra 

c 


"o 


ro 


ut" 






hj M"M"rsj"MM mm'^'~'~ CNicocointo r-o>i-coLO cotDcncjir- OTf--o>m cnocNcno ol 
Ci 33333 3 — oocj oodbo ob^'-i- rgTcdcotO i^oocot- Tj-r^rsi'^o ol 


0) 









o 


CO 




















































T-CM coinr--oo cdcocdoio ol 


JD 






U 














































































ra 























































































ro 

1- 


"6 




Q. 




































































































































































b 
















^ 


CD CD CO ■^ 




OlOOOJrrCD {^ OD y- T- 


r^ ^ 


■<T in in cn ^ 


h-rgcocD cooiinr- m^^cor^csi col 




















ro r- r- r^ CD 10 f- 


rotO'^co cor-r-OCD cot- 


CDinCD CDCOCDOT r-O-Tin CDOOIO-T 1^1 




<D 






c 










tD CN CD CO CN O ■*! 


r~-CNCNco 1-cDcooom ■^ 


CO in CO ro is) t- -r- 


CN ^r- 


TTOioooo o-trcDr-cD r^il 










D 




g 








T- in in" h- 


C31 h- 


o" ^ 


CDOl CNCOCN^Ol 0)0)f^ 




CD ocNjcocDcD cocncNco fOOicncD'^ col 








o 








Ol CO r^ o IT 


in r- 


oinr- ocNOCNin omcNOi'- mocc 


CN f- T- 


ct 


in CO Ol cc 


O T- Tj 


(Ol 




X 

TO 






E 




















cN-^tDoocN r^cOf-o^ inooincNCN oo^oococo t- 


cocDr^ CD-^coinco a>| 








< 






























■.-cNcon-in cDr-0)i- 


CO TTOcocor- (Di-inco corjcDCNr- r^l 



























































T- cN'^r^CNco cocNincN inr-T- 


■q- CD OOI 




E 
o 
































































CN COincDh- h-h-COCDOO OOI 




_c 
















ro CNcocococN rOTc^ 




cn OToocoin cNi^incNCD oocococd cNCNinr- CDcnai-^o n 








)r. 




c 








■^ 


T- CO in in CN in cc 


o- 


CNCO cocnror~o cni^ocni^ co^- 


cn ■^ 


CO O CD Ol CD oo 1- 


in CD CN CDI 








E 












en O) ■<T ■•- 


00 ^ O) ^ 


co cn ■^ 


OinfO-^ cDOOincoh- cdcdooio cn'^-Oi- M-cncn'^o t-i 








"o 


3 


<2 






in" eo' h-' ro" ^ 


^ 


r- 


CD -r- 


co" ctT cd" go" CD" oo" h-." Ol" cm" iri co" O" CD" O" CD" CO CD CO" ■v" o" in" O" CD" CO ■<-" CD" fO"l 








CO 










CD C 




cjiOincDin ocooocN rNro^*-in mi- 


in CD in CO Ol »- 


CD in CD CO in in u)i 








D 

z 







"^ 








■>- in r^ o IT 


co -.- 


C7 


o ■^ r- 


CD CN in c^ ^ 


OO CO CO CN CN (O ^ 


^ CO r^ t- 


rg in cd cd r^ r^ ^- Kl 




























eg co" 0- 


in cd' r--" go" o" '- 


CN ^ 


in h-" co" o" r-" ■n-" r^" >-" ■^ co cn" ■^ ■^" -^ -^ -^ ^r -^ ^| 












































^ 










" 


" 


CN cNco-^mr- 0OCDC31CD cncncnoioi o) 










ro 
















\ N 






CN CO ■^ 


IT 


(D 


CO O 0- 


in CO t- 


■c 


in CO CD ■>- 


^ -TTCOCO OCOCD-TO p 








c 


•s 


S 


s 














- c 


C3 O 


CD O O C 


C 


(D T- 




1- 1- CN CN ^ r- 


CO T- 


CD T- ■.- CN r- o ^ 


Tt CD O ol 




0) 




2 

0) 

a. 


o 


fO, 




















































CM CO m h- 


cooo cDCDcncno o 






















































































E 
















1 


CD cc 




en 


O 






CD 


CD CN CD 


■^ 


r- 


OO -J 


CD 


r~- 


CD CC 


CN 


cr 


CN c 


■<J 




01 ■^ 


^ 


CD 


oo cc 


■^ 


CN CD C0| 




















r-- cc 


t£ 


CO 


r- 






Ol 


CT 


0- 


r- 




■^ 




CM ^r 


in o -^ 




IT 


cc 


ir 


C^ 




CD O O r- 


TJ 


TT 


CO O CO 00| 








c 














IT 




r- 




^ 


CD 


^ 


CM CO 


r- 


■^ 


00 CM ^ 


r- 


O IT 








c^ 


c^ 


cc 


CN O CD CC 




IT 


CO CN Ol <n| 




















ro" 1- 


CT 


(0 


co 


o 


Ol" Ol 


IT 


0" 


■<j 




CN 


o" o" *- 


Tj 




o 


cc 


c 


c^ 




IT 


cr 


Ol r^ 


■^ 


■^ 


cc 


h- 


r- 


r- 01 oil 










o 












■^ IT 




^ 




U) 


ID CD 




cc 




o 


o 


^ 


cc 


CD 


r- 


rg ^ 


ID 


iT 


cc 


r\ 


CT 




r- r- 


o cr 


eg IT 


r- O ■<- 






<u 






1 




CO 








CN IT 


00 


CN 




CD •fl' 


m -- 


fO 


■V 




O OO Ol 




IT 


IT 


CD 


CD 




IT 


cr 






■^ 


O T- 


cc 


CO 


r^ CO CO u)| 




ro 
























CN 


CO" in 


r^ 




in 


o 


CD 


^ 


cn" oj 


c^ 


in 00 


CN 


cn 


IT 






Ol 


in" co" 1- 


CN C^ 


01 


r- 


CM m ml 






































CN 


CN 


CO ■n 


in 


CD 


r^ 


CD 


c 


cc 


c 






cD o cr 


C 


Ol 


■^ 


CO CD ■-- 






























































CO 






£ 




o -^ 




r- 


oo 


CD O CM CN| 




l~ 


































































cm" 0- 


c^ 


CO 


r^ 


CO 


0- 


■q^ -^ 


^ 




















~ 




in 


in 


CD 


o 


CN cn 


cc 


c^ 


CN 




■^ 






n 


IT 


■<J 




Ol 


CD 


CN 






CN 








CN 


Ol 


CN 


CD 


in cc 


CD 
























rs 




r--- 


cn 




CD 


CD 


(D 


u 


CD 


o 




^ 


in 


CT 


c^ 


in 


CD 


c 


in 


CO 




CD 




s 


S 


■<» 


ID 


h- 


cr 


cn c 


o 








E 

3 




E 
3 












^ 




r- 


CO 




f 


r- 


CD 




r- 


CN 


c 


c 


CN 


■^ 




Ol 


CO 




o 


■^ 




CD 


CN 


QC 






CN 


in 


■«J 


CD lT 


in 








•s 


9 








00 in 




CN 


CN 


in 


CD 




c^ 


CO 


a 






CN 




CO 


CC 


cc 


a 


CO 


Ol 


CO 


00 


in 


CO 


t^ 


CN 


in 


o 


in 




c^ 


in CN 


N 








ro 










Ol 


O 


r- 


Ol 


c 




cc 


IT 


o 


CO 




c 


CN 


CN 


CN 


c^ 




■^ 


■^ 


a 


■c 


in 


■c 




r- 


oo 


a 


CN 


CD 




CN c 


n 





















■>- in 




O 


in 


CO 






c 


rj 




Ol 




IT 


CT 


TT 


CO 


c 


00 


CN 


CN 


CO 




■^ 


CD 


r^ 






CD 


CD 


h- 


h- r^ 


1^ 








Z 






















CN 


r- 


CO 


in 


CD 


h- 


cc 


O 




CN 


^ 


IX 


rv 


CD 


O 
CN 


CN 


CO 




in 




CO 


CN 

CD 


s 


s 


S 


s 


? 


S 5 


s 














s 

(A 


a> 








































































1 

i 
I 






e 








ro 

E 


E 
o 














































































CO 


o 

1 








o 


E 

a 

° 












































































1 








(0 

E 


Hi 

£ 
O 

•a 


























































o 


o 


^ 












C7) 

■2 








2 






















o 


o 


O 


o 


o 


O 


a 


8 


o 


O 


o 


o 


o 


o 










o 
o 


o 
o 


E 




§ 






ra 


5 








^ 


o 














o 






o 


o 


o 


o 


o 


o 


o 


o 


O 


o 


o 


o 


o 




































3 














o 






o 


o 


o 


o 


o 


o 


o 


O 


o 


o 


o 


o 


o 


o 




1 




















c 


D 








m 


a 


1) o o 








o 




o 




o 




^^J 


CO 


1 


in 


CD 


r— 


CO 


cn 


o 


in 




o 




in 




in 


o 




o' 






ro 


-d" 










■a 


■-' CN 


CO 


i 


in 


to 


h- 


CO 


cn 






















CN 


CN 




'S 




r- 












CN 


in 




i/i 




<D 


(0 










^ 


a 


w m 


w 


(/) 


w 


tfl 


w 


w 


w 


w 


tfl 


«fl 


w 


w 


W 


tfl 


«fl 


« 


W 


W 




M 




« 


w 


t* 


tf 


tfi 


V) 


M 


M 


M 






■B 








u 
u 

< 


< 


: 


a 














a 





Q 





a 




























s 


s 


^ 











a 


a 





° 

■o E 


E 












"5 


-o n 


■o 


X3 


T3 


■o 


-o 


"D 


X) 


-o 


■o 


■a 


T) 






















-o 


■o 


n 


■o 


■D 


T 


T3 


T3 


■a 


















X 


c c 


c 


C 


C 


c 


c 


c 


c 


c 


c 


c 


c 






















c 


c 


c 


c 


C 


C 


C 


c 


c 


c ^ 



















ra 
o 


3 3 


3 


3 


3 


3 




3 


3 


3 


3 


3 


3 








^ 


^ 


^ 


^ 








o 


3 


3 


3 


3 


D 


3 


3 


3 


3 O 


^ 




















z 


M 


M 


M 


m 


M 


V) 


M 


m 


W 


m 


M 


m 


M 


m 


M 


M 


f/ 


M 


M 


M 


M 


M 


OT 


M 


w 


M 


M 


W 


M 


M 


w 


« 


« 


« 


< 



Basic Tables 2001 



29 



0) 

3 
C 
'S> 

C 

o 
o 

I 

Q) 

E 
o 
u 

c 

(0 
(0 



u 

o 

■D 
0) 

(0 

3 

"■D 
< 



N 

w 

T3 
0) 

3 

E 

3 
U 

u 

< 

■D 
C 
(0 

0) 
N . 

53 

>' 

n 

10 



0) 

«j 

X 

(0 

I- 

T3 
C 
(0 

o 

E 

o 
u 

c 

•a 
o 

4-1 

u 

0) 
0) 
(0 



0) s 

« - 
I- < 









1 S 


m 
^ 






o 


■^ 






01 


O 


01 


(D 


CD 




o 


^ 


O 


t^ 


CSI 


CD 




m 


CD 


CN 


m 


CO 


O 


CO 


in 


r- 


CO 


CO 


Ol 


O 


o 


o 


o 


o 


O 








^ 


O 






n 


^ 


r^ 


CO 


CD 


^ 


CO 


CN in 


TT 


CM 


01 


OO 


in 


CD 


CO 


t^ 


1^ 


r^ 


CO 


OO 


CD 


01 


01 


01 


O) 


0) 


01 


O) 


o 


o 


o 


o 


o 


d 






o 


m >.- 


















CN 


TT in 


r^ 


CO 


CO 


CD 


CD 


CD 


CD 


01 


Ol 


Ol 


CD 


Ol 


Ol 


O) 


01 


O) 


Ol 


CD 


CD 


Ol 


o 


o 


o 


o 


o 


o 




(A 



•o 


I 














































































O) 


lA 
















































































T3 






























































































































































«5 


E 










T 


CJ) 


o 


CO 


CO 


r^ 


CN 


in CD 


r^ 


CD 


o 


,- 


CO 


CO 


r^ 


CO 


in 


CN 


r^ 


01 


CD 


■^r 


CN 


CO 


o 


1- 


r^ 


CD 


cn 


CO 


01 


■^ 


CD 


^ 












'ff 


CD 


CD 




o 


r-- 


CD 


T- in 






CD 


CN 


CO 


CO 


■^ 


CO 


r^ 


O 


■* 




•* 


■^ 


■^ 


CD 


m 


CD 


in 


cn 


cn 




01 


CD 


CO 


to 




< 





3 








CN 


CO 


CN 


CD 


CD 


CO 


CO 


O) '- 


o 


f 


in 


CD 


o 


■* 


OO 


CO 


o 






T- 


CO 


CO 


o 


1- 


Ol 


'J- 


Ol 


o 


CD 


in 




CO 


CO 


o 




o 

c 


_ 






O 


^ 


in 


in 


CO 


^ 


in 


co" ■^ 


CN 


in 


CM 


CD 


CO 


O) 


CN 


in 


K 


CD 


o 


o 


^ 


CO 


CO 


^ 


01 


CO 


r^" 


in 


h- 


CD 


CO 


^ 


CD 


d" 








CO 






o 


o 


CN 


in 


in 


in 


CN 


r- in 


1^ 


o 


CO 


CN 




in 


CD 


CO 




O) 


r^ 


in 


CO 


CO 


CD 


(D 


in 




CN 




t^ 


O 


CO 


t^ 


r- 


CD 








^ 






h- 


o 


(D 


'- 


'- 


CD 


in 


N in 


CM 




t^ 


CD 


CO 


in 


h- 


CN 


■^ 


CD 


CN 


CO 


r^ 


CO 


CD 


01 


CD 


o 


CD 


*" 


r^ 


in 


^ 


r^ 


CD 


o_ 


c 






< 








^ 


CO 


CN 


in 


CO 


CO 


CD 


CD »- 


CD 


OO 


-a- 


CO 


CD 


^ 




00 




TT 


in 


CN 


CO 


CN 


in 


CO 


00 


in 


01 


■<T 


CD 


r^ 


CD 


CD 


CD 


K 














N- 


in 




1^ 


r^ 




CD 


o h- 


CO 


O) 


^ 


CO 


CD 


CN 


in 


r-- 


o 


CN 


■<f 


CD 


r^ 


Ol 


o 




CM 


CO 


CO 


'^ 


-^ 


■q- 


'^ 


■^ 


■^ 


TT 


2 
















CN 


■^ 


■c 


in 


5 


CO 


in CN 


CO 


N 


CN 


»3- 


in 


CD 


CD 


CD 


r^ 


r-- 


r-- 


h- 


r^ 


h- 


CO 


CO 


CD 


CD 


CD 


CD 


CD 


CD 


CD 


CD 


CD 


CD 


'^ 


























^ 


CN CO 


T 


T 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


in 


lO" 


ra 

X 

ra 

H 




s 





1^ 






S 


S 


O 


o 


CN 
O 


CD 

o 


CN 


CO o 


CD 


CN 
O 


OO 
CO 


CM 


CD 
OO 


o 


N 


CO 
CO 


CO 


CD 


0) 


CM 

01 


CD 
O 


0) 


CM 

CO 


CD 


OO 
lO 


CD 


in 


CO 
00 


Ol 
CO 


CN 
01 


01 


0) 

01 


o 

o 


o 
6 










■^ 




















^ CN 


CO 


in 


CD 


(^ 


h- 


CO 


CO 


CO 


OO 


OO 


CO 


00 


01 


01 


01 


CD 


CD 


01 


01 


01 


Ol 


01 


01 


O) 


o 


o 






<u 












































































^ 






Q. 





















































































(A 

c 








ID 




n 


CO 


^r 


o 


in 


■<r in 


CO 


CD 


CO 


'T 


CO 




01 


r^ 


CM 


OO 




CD 


o 


■c 


■^r 


CM 


o 


Ol 




CM 




O 




CN 


Tf 


o 














CM 


5 


o 


CO 


in 


CO 


CO 


^ CN 


CD 


CD 


in 


OO 


CO 


■^ 


in 


CO 


^ 


in 


O) 


CM 


I^ 


OO 


CM 


■^ 


r^ 


CD 




T 






CO 


in 


CD 


n 






5 

E 


___^ 






CO 


o 




in 


CO 


(D 


CO 


(D ■<- 


CN 




CD 


in 


-* 


01 


f^ 


CO 


CD 


CO 


CO 


1^ 




t^ 


CO 


■^ 


r^ 


CM 


CD 


■V 


T~ 


CD 


CN 


CO 


CM 


u> 






D 


£" 






CD 


en 


^ 


f^ 


CN 


r^ 


CO 


Tt" CN 


■^ 


CV 


1^ 


,- 


1-^ 


01 


CN 


in 


CO 


o 


O) 


,- 


o 


,- 


CO 


Ol 


CD 


O) 


O 


CO 


•V 


1- 


o 


01 


CD 


n 






OJ 


■^ 










h- 


o 


CD 


-^ 


CD 


CN O 


O) 


o 


■q- 


o 


o 


CO 




CN 


CM 


ro 


■T 


in 


CN 


in 


Ol 


CD 


O 


T 


CD 


CO 


in 


CO 


■^ 


CO 


in 


u> 






z 


t- 


"^ 
















in 


in 


O Ol 


CN 


CD 


■* 


in 


in 


01 


■^ 


CD 


CO 


CO 


CN 


in 


CO 


o 


CN 


CO 


CO 


CD 


CO 


T- 


h- 


01 


CN 


CD 


i^ 


h- 






"o 




















<N 


^" CD 


r* 


h- 


o 


f^ 


^ 


in 


f^ 


CO 


o 


,- 


CO 


■•I- 


in 


N. 


OO 


01 


o 


,- 


CN 


co 


CO 


CO 


■q- 


■V 


■C 


^" 
































CO 


■* 


CD 


CD 


1^ 


r^ 


r^ 


r^ 


CO 


CO 


CO 


CO 


CO 


(D 


OO 


CO 


CD 


CD 


CD 


01 


O) 


CD 


CD 


01 


CD 


0) 








a? 








in 


o 


CO 


CO 


r*- 


CN 


■^ 


00 O 


■^ 


OO 


CD 


CD 


(D 


CO 


N. 


•c 


r^ 


r^ 


o 


in 


Ol 


1^ 


CO 


h~ 


f^ 


CN 


CD 




CD 


^ 


^ 


CN 


Ol 


CO 














If) 


in 


CD 




O) 


^ 


in 


o in 


■<»■ 


CN 


CD 


a 


CO 


CD 


O 


OO 


o 


N 


O) 


r-* 


S- 


in 


r^ 


■V 


CO 


CN 


^ 




o 


CN 


in 


■^ 


TT 


r^ 








5 o 
< S 


Lf) 








CO 


CO 


S 


CD 


CO 


CO 


r- CO 


o 


CO 


CD 


in 


CD 


CM 


O) 


IT 


CN 


CO 


in 


CO 


1- 


o 


CO 


r^ 


CD 


in 


■^ 


■^ 


CO 


CN 


1- 




•<r 


<o 








T 






CO 


CN 


CN 


00 


N. 


■*J- 


^ 


N." ^ 


CD 


o 


in 


CO 


^ 


O 


CO 


h- 


CO 


^ 


CO 


CN 


^ 


o 


CO 


1^ 


CD 


in 


''f 


CO 


CN 




o 


(D 


CO 


N 














m 


CO 


o 




CD 


O) 


^ 


CN CO 




o 


OO 


r^ 


r^ 


1^ 


CD 


CD 


CD 


CO 


CO 


CO 


CO 


(D 


in 


in 


in 


in 


in 


in 


in 


in 


in 


■^ 


■^ 


^ 














IT) 


in 


CO 


-«■ 


<D 


■V 


m 


CN T- 


1- 


































































in 


<n 


in 


^ 


CN 


T- 








































































OJ 


■^ 
















































































































































CO 
(A 



o 
















































































D) 


en 


Is 

O 








CO 


,- 


CO 


CD 


CO 


r- 


■^ 


co in 


r^ 


(O 


o 


CD 


^ 


T- 


h- 


■V 


O 


CD 


CN 


1^ 


1- 


CD 


o 


^a- 


N 


o 


CM 


in 


h- 


CO 


CD 


o 


o 


•■ 




■o 




^ 






CN 


■<» 


(D 


(^ 


0) 


co 


CN 


O CN 


CD 


r^ 


in 


OO 


CN 


CO 


n 


■^ 


in 


in 


CD 


CD 


1^ 


K 


(D 


CO 


CO 


CD 


01 


CD 


01 


01 


Ol 


o 


o 


o> 




QJ 




3, 


















CN 


^ in 


CD 


r^ 


CO 


OO 


01 


O) 


CD 


CD 


CD 


CD 


CD 


01 


CD 


CD 


CD 


01 


01 


Ol 


Ol 


Ol 


O) 


CD 


Ol 


o 


o 


cd 




01 


0) 

E 












































































at 




< 


o 

o 






















































































CO 


CO 


CN 
CO 


CD 


o 


o 


h- 


-^r CO 


CO 


in 


CO 


Ol 


CD 


in 


CO 


h- 


CO 




r^ 


1^ 


Ol 


CD 


CM 


O) 




CD 


■^ 


n 


N 


CN 


o 


r^ 


OO 


C4 
















■«T 


CD 




CO h- 


o 


01 


01 


CD 


O 


CD 


CO 


CM 


CD 


CD 


N 


h- 


o 


01 


CO 


N 


CM 


CO 


in 


N 


Ol 




o 


CM 


■^ 


^ 


c 






c 








01 


OO 


in 




CN 


in 


CT) 


r^ 


■^ 


■* 


CN 


C^ 


<D 


CO 


CD 


N 


CD 


CD 


CD 


CN 


01 


in 


CD 




CN 


a 


o 


CO 


in 


01 


3 






3 








CO 
CO 

CT) 


OO 

o 

in 


CD 

CO 


O 


CN 


CO 


CD 


oo" CO 


CD 


en 


O 


CD 


CD 


■* 


CD 


00 






^ 


CN 


CN 






CD 


CO 


■^ 


h^' 


rv 


r^ 


r^ 


h- 


O 


in 


n 








o 

1 


CO 






O 


CD 


in 


r^ O) 


CD 


CN 


r^ 


CM 


h- 


r^ 


N 


h- 




r^ 


CC 


CD 




CO 


CN 


'T 


O 


00 


o 


CO 


o 


c 


o 


CD 


CO 


o 


2 






^ 








CO 




r^ 


9. '- 


CD 


o 


in 


1^ 


CN 


co 


CO 




CN 


in 


■^ 




Ol 


CM 


CM 


CN 




Ol 


CM 


N 


CD 


CN 


o 


Ol 


o 


« 














-a- 

r^ 


CO 

in 

CN 


CD 


CD 


o 


(D 


CO f^ 




r- 


h- 


CN 


CD 


r^ 


CD 


tN 


Ol 


CD 




to 


CN 


CD 


in 


CO 


cn 


h- 


■** 


r- 


Ol 


o- 


CD 


Ol 




6" 


< 












r^ 


CM 


CD 


■<- r-- 


in 


CN 


o 


■^ 


CD 


o 


■* 


CD 


CM 


CD 


o 


CO 


CO 


CD 




CO 


in 


N. 


01 


o 




CN 


CO 


CO 


T 


1^ 














•q- 


m 


OO 


CO 


in CN 


CO 


CO 


CO 


in 


r^ 


CO 


CD 


CO 


CD 


CD 


o 


o 


o 


O 


»- 






r- 


T- 


CN 


CN 


CN 


CM 


CN 


CN 


^ 
























'- 


CN CO 


-a 


'J- 


in 


in 


in 


in 


m 


in 


in 


in 


CD 


CD 


CD 


CD 


CD 


CD 


CD 


(D 


cd' 


CD 


CD 


CC 


CD 


CD 


CD 


to' 






c 
o 


1 


o? 






sss 


O 


o 


o 


o 
o 


in CO 
to IT 


CO 
GO 


0) 
CD 


CO 


^ 


CD 


CO 


in 


o 


CO 
OO 


CD 

o 


in 

CN 


CO 


CO 


CO 


N 

O! 


CO 


CO 


in 


CO 


fN 

01 


CO 


^ 

r 


in 

tn 


in 


CD 
CD 


q 
o 










f 






















CM 


CO 


^ 


in 


CO 


CD 


CD 


CD 


CD 


r- 


rv 


N 


N 


h- 


N 


CO 


CO 


00 


CO 


00 


01 


a- 


01 


CD 


01 


o 






(D 












































































T- 






Q. 


o 


























































































CD 


<n 


o 




o 


CO 


o 


CD CN 


O 


r^ 


N 


CN 


■<T 


in 


O 


CD 


in 


K 


CN 


in 


^ 


N 


in 


CD 


in 


o 


Ol 


r^ 


TT 


r 


in 


CO 




h- 








(rt 








CO 


C 


CO 


in 


CO 


■^ 


CN 




<D 


o 


■^ 


CO 


in 


in 


CO 


■V 


(D 




in 


in 


N. 


CD 


o 


CO 


1^ 


n 


in 


o 


CD 


CC 


CO 


r-. 


in 


n 






(U 


£ 








CO 




CN 


N 


CN 


00 


o 


■•J- CO 


O 


N 


CO 


CO 


N 


CO 


00 


Ol 


CN 


r- 


n 


r-- 




CD 


01 


CD 


CM 


T- 


o 


o 


O 


T- 


CO 


o 


o 


w 






n 


3 


"^ 






CD 


0) 




s 


n 


CO 


r- 


cd" o 


O 


CN 


CO 


O) 


o 


CO 


"* 




CD 


fN. 


rv 


■* 




^ 


o 


■^ 


N 


o 


CN 


in 


CN 


cc 


N 


Ol 


1^ 


u> 






E 





2, 










N 


o 


0) 


■cr 


CD 


CO ^ 


O 




in 




Ol 


CM 


CD 




in 


CD 


r^ 


CM 


O 


Ol 


N 


CD 


^ 


N 


CD 


CM 




o 


CO 


s. 




10 






:: 
















m 


m 


O 01 


in 




CD 


in 


■<T 


CD 


00 


CO 


in 


O) 


CO 


N. 




CO 


CO 


CM 


N 


CM 


f^ 


CM 


Ol 


CO 


n 


CD 


OO 


CN 






Z 


O 




















CN 


T-' (D 


h- 


CO 


r- 


o 


o 


CN 


^ 


N 


01 




■^ 


CD 


CD 


r- 


CO 


CD 


CO 


1- 


co' 


CD 


CD 




■^ 


CD 


CD 


o" 






























(0 


■«r 


CD 


r- 


CO 


CO 


CC 


CO 


OO 


01 


o: 


0) 


O) 


o 


o 


O 


o 


- 


^ 




- 


CN 


CM 


r 


CM 






0) 










« 












































































N 


£ 








E 












































































lA 






In 















































































■o 


8 









o 

c 












































































c 




















































































ra 


U) 






n 

-I 


g 












































































1 


O 






E 












































































3 














c 










































































8 








c 


Q 


a 


a 


3 


































































fl) 


H) 






TJ 

s 

E 


o 


£ 










^ 


03 


d) 















































































o £ 


a; 


a 


o; 


^ 


u 


09 


a 


£ 


CI 


a 




a 


£ 


£ 


£ 




























■D 


1/1 






(A 

3 

< 
























^ 














a 


Q] 


$ 


2 


U 


<a 


a 


d 


a 










C 


=3 



















E 




w E 
^ 




















G 




















£ 






c 


c 


















o 

o 




o 


G 

O 


c 

c 




o 





£ 


£ 


E 


£ 

1- 


£ 


£ 


E 


E 


E 










^ 


^ 




i 


1 


1 




^ 








(D 


VI 






N 








o 


o 


o 


c 


o 


o 
o 


o 
o 


o 

o o 














Q 





c 














































c 




CO 


o 






3 
U 

o 

< 





o 


a 


a 


c 


o 


o 


o 


o 


o 


o 


o 


c 


o 


o 


o 




o 


o 


a 


o 











o 


G 
















3 












o 


o 


o 


c 


o 


o 


o 


o o 


o 


o 


o 


o 


o 


o 


c 


o 


o 


o 




o 


o 


o 


o 


o 


o 


o 


o 


O 


o 


o 


o 


o 














a 


o 


c 


a 


a 


o 
o 


o 
o 


o ° 

o in 


o 


o 


a 


o 


o 


o 


c 


o 


o 


o 


c 


o 


o 


o 


o 


o 


o 


o 


o 


O 


o 


o 


o 


o 




9 














o 


o 


o 


iT 


o 


o 


o 


o 


in 


o 


CD 


oc 


N 


CD 


in 


Tj 


CO 


CM 




o 


o 


o 


Q 


o 


O 


o 


G 


o 


o 





u 


















IT 


CN 






in 


CN 


■■- N 


<n 


■V 


CO 


CM 


r\ 






















Ol 


CD 


N 


cd" 


in 


■^ 


n 


CN 


^ 




















M 


M 


m 


M 


M 


w 


tfi 


(fi 


M 


tfi 


M 


M 


tfi 


yi 


M 


w 


M 


tfi 


w 


M 


w 


W 


w 


ffi 


w 


m 


rt 


w 


M 


(fl 


w 


W 


M 


tA 


< 


1 



30 



Individual Returns 2001 



a> 

3 
C 
'^ 

C 

o 
o 

I 
I 

u 
E 
o 
u 

c 

V) 
(0 

o 

■a 
a> 

w 

p 

< 



0) 
N 

■D 
0) 



3 

E 

3 
U 

u 

< 

•D 
C 

re 

N I 

55 % 

>. ° 



X 


nj 


re 


ii 


H 


T 




() 


■o 


b 


c 




re 


0) 

r 


V 


F 


b 




o 


QJ 


u 


F 


c 


CD 










T3 


o 


O 


a 


■•-' 




u 


CO 


0) 








0) 




CO 


E 














2 








CO 


CN 


in 


in 


in 






CD 


in 




in 


o 


in 


CD 


CO 


CD 


o 


CN 


r^ 


1^ 


■^ 


CD 


O 


CN 


CN 




CO 


O 


r- 


CD 


CO 




CM 


O 


o 






s 

> 
< 


ro 


1 




o 




g 


8 s 5 a s 


O CD CN CO CO 

in CD o r- r^ 


■^ ^ in h- CO 
in CO T- CD r- 


5 « S ? 5 


S t S £ s 


iS. 3 Q!. S fi 


P; 






8 




CN 




CN 


■^ 


T- ro' CN o^ oi 


o id" ■^" OJ T-' 


■r-' -r-' T-' O O 


o" o" o" o" o" 


CD CD CD CD CD 


CD CD CD CD CD 


O)* 






o 




'^ 




(>j 


■^ 


in CN TT in CO 


C\t f- T~ T- f- 
















;o 






CO 


CD 


t£>^ 


*^. 


CO ■^ 1- 


















C 








CD 


co" 


^' 


" 


















■a 
Q) 




<^ 1 
E o 


































(/) 


_ 




CT> 


O 


O 


OJ 


5r CO CN o CJ) 


ID CD CN CD CO 


CO in in in *«■ 


•<T -"T CO CO CO 


CN CN CN CN CN 


CN CN CN CN CN 


CM 








1 
< 




8 ^ 

0? 


s 




in 




CO 
CN 


oo 

CN 


CO CD CD CN en 

CM CN CN CM ■>- 


r^ CD CD iri iri 


tri iri in lo iri 


in in th in ui 


in ih iri in in 


iri iri in in iri 


U) 














~~ 


~~ 




















ra 

E 

8 

c 


o 




































0) 
O) 

ra 




^ 


QJ 


_ 




ID 


in 


in 


r- 


O O ^ CD ■>- 


o CO r- ■<T CO 


CN CN CN CN CN 








^ 








K 


C 


00 
U1 




s 


s 


(O 


CO 


CN CM o CD in 

CO CO CO CN CN 


CO CN T- T- 1- 
^^J CN (N CM CN 


CN CN CN CN CN 


CN CN CN CN CN 


CN CN CN CN CN 


CN r>J CN CN CM 


Csl 




■(5 
o 

1— 




Q. 




















































CQ 


o 




in T- CO ■^ CO 


■<-■.- -q- CN in 


r^ CD »- CO ^ 


in CD r^ oq CD 


CD CD 01 O O 


o o o o o 


o 










ra 




pr 




in 


r«~ 


CO 


in 


CO CD ^ CN CO 


CD T- iri [^ oo 


00 00 O) Ol Ol 


010 0)0)0^ 


CD tji CD O d 


d CD CD CD O 


d 










o 

1— 




tn 












»- CN ■^ CD r- 


00 (D CD CT) CD 


Ol CD O) CD O) 


(T> U> Ui O) U) 


CD O) CD O O 


o o o o o 


o 
















s 


^ 


~ 


CD 


in o CD in CN 


CD ■^ CD CD r^ 
O in ■^ in ^ 


T- T- CN CN CD 


in in CD CD o 


CN T 00 r- in 
h- in r- CO in 


CN oo oo O CO 


CO 
















r- 




CO 


CN CN CN CO CD 


CD in o CO ^ 


1- ■^ CO CN oo 


CO CO CO -g- <- 


(0 








c 








n 






r- 


CD CO ^ (N Ol 


r- CD CD T- ^ 


■^ CN O CO oo 


O CD CD CD ^ 


lo m o CO r^ 


in CD T- in CD 


at 








3 




i 




CN 


O 


CN 


<T> 


ai o T-' in 1- 


CO CO (D 1- CO 


O" oo" CN CN ^- 


t-^* co' r-" cd' CN 


in r^" T-' ^* c\ 


^" iri cd" o" t- 


fO' 








O 






CO 


^ 


CD 


in 


■<- o CD in o 


in »- r- CO CD 


CD in CN r^ CN 


in r*- in r- CD 


CN r- r- CN CM 


1^ O T oo 00 


t 








E 






ro 


in 


CO 


00 


'-. <n T ^. ^ 


in o ■<T O CD 


in CO o CO r- 


CO h- in T- CD 


o CN rr CD h- 


r^ CO CD CO CD 


at 








< 








in 


O) 


IT 


CO 


(O CO CD m iT 


^' cd' r^' co' ^ 


CD" oo' O t-' CN 


co" gr" in" cd" cd 
CO 00 oo oo oc 


r^" fsj r--' r-' h- 


r-- r--" r^' r-' r— 


t£ 
















^ 


CD 




CO 


CD O T CO N- 


r^ h- 00 oo a> 


CO CO CO CO CC 


CO CO CO 00 oc 


00 




















^ 




T~ (N CO in CD 


r*~ cO CO CO oc 


oo oo 00 00 CO 


oo CO CO oo CO 


CO CO CO CO CC 


CD oo CD 03 oc 


OQ 







(J) 












00 


o 




in 1- CO »- CO 


■r- 1- Tj- CN in 


r^ O) ■■- CO ■^ 


in CO r^ 00 CD 


CD O) CD O O 


O O O O O 


o 










Id 


io" 




in 




CO 


in 


CD ID ^ (N CO 


CD ^- in r- ec 


OO CQ O Q) Q! 


CD CD CD CD CD 


CD CD CD C> C 


O O O O O 


o 


CD 
X 
CO 

1- 


„ 


1 


o 


o 


in 












^ CN -^ CD r- 


CO (D O CD a> 


0> 0> CD O) Gl 


CD CD CD CD CD 


CD O) CD O C 


o o o o o 


o 




1 












m 


o 




r-. 


in t^ CO C3) CD 


o o in CN CO 


OO h- 00 OO in 


T- t- "T in CD 

TT 1^ CD in o 


00 o -^ ro -- 


oo -q- ■q- CD CN 


to 
















CO 


in 


T 


r^ 


oo OJ (O CN en 


TT 00 r- 00 r- 


oo r- CN in -^ 


Ol CO O CD CD 


in CD CD CD ■^ 


r^ 




Qj 












CD 


O) 


CN 


in 


r-. r-. r-_ cn -^ 


■* T ^ (D CN 


CN O OO 1- CD 


CD r^ p^ ■>! CO 


CO CO CD t- m 


CO r^ cn CO cO 


(SI 




^ 








J 




r-^ 


^ 


in 




O -r^ vr CD CE 


oo" •-" (N CO* C£ 


ro" ^" ■t' in" -^ 
in CN oo CO 00 


cd' ■t-' o' cn" in 


oo" o' co' N.' in 


h* 00 CO CO ^ 


to 












CNJ 


^ 




iT 


»- CD r^ CN CD 


in CD 5 CD cc 


■>- ■^ CN -C CM 


oo ^ CO 00 oc 


S S g s s 


n 




X 










CO 


in 


ro 


CO 


»- CO ■^ N. ^ 


in ro CD CO CD 


CD r^ in r- CO 


CD CN ^ in CD 


O) 




CD 












in 


Ol 


in 


CO 


V ^ CD ^ O 




cd" co" CD* ■<:-" r>j 


ro" •^" in" cd' (D 




ps, (C r^' r- r- 


r-" 




E 
o 












^ 


CD 




CO 


CD CO CD in m 


CD O ^ CD r-- 


r- r- r^ CO oc 


CO CO CD CO CO 


oo oo CD oo a 


CO oo oo oo a 


«o 


















*" 




»- CN ro in CD 


r^ CO 00 oo CO 


CO 00 CO CO oc 


CO CO oo CD 00 


00 00 oo oo 00 


CO CO 00 00 oc 


CO 




1 












in 








CN in r^ CO o 


r*- CN (D O ^ 


p- in CO CD ^ 


P- CN CD O O 


oo CD in r- oo 


r- CD r-~ 00 o 


CO 

















3 


8 


o 


(O 

in 


in CN CN ■<- CO 
00 O CO CO O' 


P^ CM O 5 ^ 
O (D ■n- CO CN 


(D »- T CD ^- 

cD in ^- CO CD 


1 CO CN -^ oo 
CD ^ CD in O 


CD CN in CD CD 

^ in o iK ^ 


S S S S 3 


(O 






£ 


•-r 


E 


fO 




CD 


(7) 




r^ 


CN r- CO ^ »- 


^' T-' r-. ^ r^ 


CD CN in CD O 


<ji T- ai -r- cc 




CO ^ O CD 00 


'2 






O 


D 


in 






p*- 


O 


? S !8 S S 


CD O ^ O O 


CO T- CN CN CO 


T in ^ in CD 


CD O ■V CD 00 


in CO T CO in 


CO 






u 




ff 














CN CD ■^ in in 


Ol ^ O) CO cc 


CN in oo O CN 


CD CO CD CO ■.- 


r^ CD CN CD r- 


h- 






Z 


















CN ■^ Oi 


r-* r^" o" r-" ^ 
CO -^r CD CD h- 


in r^' oo" o" ■<- 
r- r^ h- CO 00 


00 CD CO oo oc 


cd" o" T-' Cj" CO 
CO O O) O) CT 


CD (D Ol CD CD 


S" 






1 










CD 


■^ 




O 


CN <N CD CD CD 


CD «- r- in CD 


CD CN in r^ o 


CN ^ in CO r^ 


CO 0) CD CD O 


O O O O O 


o 






c 


•-; 


"cD 


fN 




CO 


in 


oo 


o 


CN ^- OO OCJ •- 


oo (D CN m f^ 


r^ CO oo oo o 


CD CD Oi CD CD 


CD CD CD (D C 


O O O O O 


2 






CL 


O 


O 


in 












T- -i- CN ^ CD 


(^ oo CD CD CD 


O) O) O) 0) 


CD CD CD (D O) 


CD CD CD CD C 


o o o o o 


o 




8 
















~ 




<N in -C CD CO 


^ (D P- O CD 


CN CD 1— (N T] 


O CN ■^ CO C£ 


■.-■.- T- T- CD 


CD P~- O CD CD 


eo 














<c 




5 




in 00 CO T- 1- 


in CO o in r- 


■q- r-- CO ■^ CO 


I^ iS oj ^ r^ 


01 CD r— OO ^ 


H [i! 9 9 S 


DO 














r-~ 








(D CD CO CD CO 


^ CT) CN in r- 


■«T CN in CD CN 


CD ^ CD oo Ol 


at 




C 










fs 


CN 




CO 


in in CN o o 


^ CO CD CD T- 


cd' oo m" co" CD 


cd' r^" CN in (D 


tj-' O O CD* CD 


cd' O' CD* id' CD 

r- -q- CD 5 T- 


at 




















a 


CN »- ^ ^ o 


CN (D in CD in 

CD O CO OT CI) 


O CD ^ m IT) 


r^ '- T- o m 


o in in CN 'J 






a> 






in 




CO 


5 




s 


TT CD ■^ -q- in 


T- O -^T CO f^ 


in CD CN CO ■v 


00 '^ CD -q- CO 


t-- O CO CD CO 


(O 




^ 










CO 


r^ 


<j 




co' T* r-" o" (D 
1- CN o in OT 


CD CD cn' iri CN 


r^" O CN CN CN 


1-' CO* in" o" n 


r-" o" ■^' co" ^ 


tt' iri iri in" in 


in 




(D 










in 


CN 


c> 


CN CN O (N »- 


CN -c in CD r^ 


00 CO CD O C 


O ^ '- ■>- •- 








ra 














CN 




■^ 


in r^ CN o in 


CO CD CD O ^ 






CN (M CN CN CN 


CN CM CM CN CN 


CS| 






















r-' CN CN 


CO CO CO V ^ 


^" V ^" ^' ^ 


'tr ■»! V -T -^ 


■^' T* ^" ^" ^ 


-T* -«■* t" V tt 


n" 
















o 


O 


~ 


CO 


S CN CN OO O 


in CO ^ CD h- 
CD CD in CD o 
CO O ^ CN •- 


in r- ■<- m c£ 


1^ »- in M- CO 

CD O -'T ■* ■<3 


r^ (^ -* in CD 

CO ^- O T- CM 


O ■<- rsl CN CD 

gi CD T- g e 


CD 

o 











E 






CO 


O 




CN 


CO r~- CD CN 00 


I/) CO O CN ■^ 


•«r CO h~ CO 00 


r^ o CO <- 1^ 


CO o m CO in 


vi 






E 


•-■ 


o 




to 


O) 


c 


r^ 


CN CD CD in 00 


r— ^ CD CO CD 


r-' -rf CD* CD' T- 


O" CN O" CN CD 


cd" co' iri r-* CD 


o' r-' co" ro" CN 


D!" 






O 


D 


in 










o 


CD ^ in ^ DC 

1- in in o 00 


r- oo CN 00 oo 


CN CD O O T- 


CO CO o CO r- 


^ CD CN ro m 
CD r-- CD ro 1- 


CO ^ ■<- 1^ CO 


ro 






I] 




2 














CN in ^ ^ ■^ 


CD CO CD CO OC 


CN in CO O CM 


r- O) CN CD r-- 


r^ 






z 


















rsT *-" 01 


h- r-' o r^ ^ 
CO ^ CD CD r- 


in" r-" oo' o" ■^ 
r^ r- r^ 00 CO 


ro* t" in" h-" CD 

OO oo CO CO CC 


cn' o r-' cn" CO 

CO CD CD CD CD 


co' ro" tt" ■^" ^1 

CD CD CD CD CD 


s 


S 0) 








s 

5 i 
















































































« 
















































































(U u 
















































































o> c 








































































TO - 








" s 








































































i o 








E 8 


c 

E 






































































3 ^ 

(0 0) 








o 


c 

E 


i 

E 


s 

c 

E 


E 


a 

G 


a 


a 


s 


2 


2 


2 


2 


2 


w 


a 


Q 


a 


a 


£ 


2 


£ 


S 




ea 


01 


a 


(U 


a 


01 


0] 


(U 






T3 W 








c 








5 E ^ M 

o o O O L. 


O O O O G 




O o o o o 




k fe J:; fe 




C 3 
(0 -o 








(0 D 
3 ^ 




o 


G 


G 


E E E £ E 


E i E £ E 


E E E £ £ 


O O O O O 

E E E £ E 


o o o o 
E 6 E E J 


1^ 








E < 
3 o 




I 


I 




1 § 8 § E 


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 c 


E 

3 










< 


o 


^ 


% 




o. 8 8 8" S 


o o' o in o 


ai co" r^" cd' in 


o o o o c 

t" co" CN T-' O 


o o o o c 


§ 8 8 8 o 


£ 


















m 






M 


M 


in 


CN 


w 




a 


s 


a 


s 




w 


m 


M 


w 


V) 


^ 


M 


M 


W 


w 


cd' "" ' "' ' 


CD 




s 


in 


s" "■ ' 


*f 


f/ 


t/3 


M 


< 



< 



Basic Tables 2001 



31 



(0 



>» 
n 

■D 
c 
re 

0) 

E 
o 
u 

c 

(/) 

(A 
O 

O 

■o 

V 

(A 

3 

< 



0) 
N 

E 



X 

re 

l- 

"D 
C 

re 

« 

c 
_o 

o 

3 

■o 
d) 
Q 

(0 

c 
o 

*^ 

Q. 

E 

0) 
X 
LU 



o 
o 

c 

v> 

(A 
O 

O 

■o 
« 

(A 

3 

■^ 

< 

(A 

C 



a> 



<M 



* 3 S 

1 « ^ 

CO ^i' — 

H (0 < 













oo 


(NI 




in 




CN 




r— 


in 


CT) 


CO 


oo 


^ 


CO 


T 


CD 


TT 




r- 


to 


00 


CM 




m 


^ 


CM 


^ 


p*. 


in 


CT) 


CO 


CO 


p~. 


OD 


^ 


m 




1 












U) 


in 


CO 


h- 


CD 


r— 


O) 


o 


cn 


■^r 




in 


o 




CTl 




CO 


CO 


co 


to 


10 


in 


§ 


r- 


to 


r- 


Ol 


o 


cn 


■V 




in 


o 


O 


cn 


CN 














s 




o 


CM 


CD 


CO 


CM 


^. 


cn 


Ol 


p^ 




CD 








«>. 


CO 


p^ 


CO 


a> 




CM 


«3. 


CO 


CM 


in 


cn 


CT) 




p^ 


CO 


CD 




to 












r> 


CM 


CT> 




O 


CD' 


cm" 




b 


S" 




cd" 


CO 


b 




Ol" 


p- 






cm" 


ri 


cm" 


Ol 






oo" 


cm" 




b 


S" 




co" 


co" 


O 




cn" 










o 


CO 


h- 


en 


IT) 






in 


CO 


in 


CD 


in 


■^ 


CD 


Ol 


CO 


in 


I-. 


■^ 


o 


to 


r* 


01 


in 






in 


CO 


in 


CD 


in 


■c 


to 


cn 


OD 








ro 




E 
< 




tf> 








CT> 


o 


^. 


in 


■T 


^ 


O 


r^ 


CN 


in 


r^ 


CM 


^ 


CO 


CM 


to 


0» 










o 


CD 


m 


^ 


•T 


o 




CM 


in 


p*. 












iC 








CO 


oo" 




in" 


co" 


"^' 


tT* 


co' 


in 


Tf 




d 


co" 


in" 


■C" 


in 


r-' 








to" 


co" 




in 


03 


■^" 


tt' 


co" 


in" 


■^" 


p^" 


■^" 






(U 






oo 
















CO 


■^ 




CTl 


oo 


CO 


to 


CO 




■^ 


CN 


■^ 


00 
















CO 


"^ 




cn 


CD 


CO 


to 


CD 






8 

c 








oo 
















~ 




^ 




















00 










~ 










J_ 




J_ 


^ 
















o 


r-^ 




r*. 


s 




~ 






CO 


CTl 


O 


Ol 


in 


in 




o 


CN 


in 


in 


o 


r^ 


CM 


r-* 


ss 




"^ 


^ 


r^ 


to 


Ol 


o 


CTl 


in 


in 


S 






ro 








n 


ID 






^ 


^ 


CD 




CD 






o 


r- 


CN 


CO 


■^ 


to 


CM 


CO 


CD 


CN 




r^ 


m 


00 


r^ 


CD 




I^ 


o 


r^ 






o 


0) 


c 




tn 


OJ 






■^ 


CO 




cn 


^r 


00 




CM 


o 


Ol 


o 


CO 


■V 


O 


CM 


CD 


in 


CM 


GO 




^ 


to 




Ol 


^ 


oo 




CM 


O 


cn 


o 


CD 






n 


(N 


n 


in 


"^' 


m' 


r-.' 


co" 


in" 


co" 


in" 


r^' 


cm" 


r--.' 




in" 


in 


in 


to' 


cm" 


cn" 


co" 


n 


in* 


'C'- 


in" 


h-' 


CO* 






in" 


pvT 


CM 


p*-" 




in" 


in" 


cm" 








E 


O 3 




to 






CO 


CD 


CN 


o 


in 


■c 


o 


cn 


r-- 


to 




in 


CO 


to 


in 






to 




p^ 


CO 


CO 


CM 






■^ 


o 


cn 


p^ 


to 




in 


CTl 








3 


Q) 




r*- 




lO 


CD 


^ 


CO 


o 


o 


00 


CO 


CO 


CO 


■<r 


o 


CO 












r- 




in 


CO 


■V 


CO 






00 


CO 


CO 


CD 


■^ 


o 


CO 










z 






s 




^' 


T 


to" 


r-" 


r-* 


h-" 


cm' 


b 


p--" 


CO' 


oo" 


cm" 














s 




^ 


■n- 


to" 


" 


hw" 


p^" 


cn" 


o 


f^" 


00 


tc" 


CN 


















u> 


^ 


^ 


in 


"T" 


CM 


,_ 


1^ 


in 


,_ 


■^ 


r^ 


CD 


CD 


CM 


CO 


CO 


CN 


■f 


in 


to 


^ 


^ 


in 


^ 


CN 


^ 


f^ 


in 


^ 


T 


r- 


(D 


CD 


CM 


in 














h. 


n 


(£) 


I-- 


CD 


r^ 


cn 


o 


cn 


TT 


T 


CD 


01 


CO 




o 


CO 


cn 




CO 


h- 


CO 


8 




to 




Ol 


o 


Ol 


T 


■T 


CD 


Ol 


CO 




00 










c 




N 


to 


O 


CM 


to 


co 


CM 


in 


cn 


O 


cn 


CM 


T 


cn 


o 


CN 


to 


CM 


o 


CT) 


(N 


co_ 


CM 


to 


CO 


CM 


in 


cn 


O 


cn 


CM 


^r 


Ol 


o 


h- 












(O 




CD 


o 


o 


CD 


CM 




b" 


co' 


ai 


CN 




CN 




cn" 


to* 






P-." 


(0~ 




cn" 


o 


b" 


cd" 


CN 




b" 


to 


cn" 


cm" 




cm" 




b" 






X3 








n 


m 


ID 


(O 


■^ 


in 


CO 


in 


CD 


CD 


■V 


^ 


in 


CO 


CD 


in 


p- 




o 


<N 


n 


cn 


in 


CD 


TT 


m 


CO 


in 


tD 


to 


T 


Tj- 


in 


CD 


CO 








0) 




1 




m 






q 


CD 


o 


^. 


in 


TT 


T 


o 


r- 


(N 


in 


h- 


CM 


■^ 




CM 


to 


0>_ 






o 


Ol 


o 


CD 


m 


■^ 


TT 


o 


p^ 


CM 


in 


p^ 








u 






r-T 








co" 


oo' 




in 


co" 


tT 


■<T 


oo' 


in 


^' 




o' 


co" 


in" 


■C-' 


in 


r-" 








co" 


oo' 




m" 


oo" 


T 


^ 


co" 


in 


^" 


p*-.' 


■^" 












oo 
















CO 


■^ 




CT) 


CD 


CO 


to 


to 




■^ 


CN 


■^ 


00 
















CO 


^ 




Ol 


CO 


CO 


tD 


CD 






1 








oo 




















■^ 






"" 














CO 














__ 






^ 






*~ 




*" 






ra 








rt 


CO 


OJ 


r- 


~ 




^ 




p- 


in 


~ 


CO 


^ 


CM 


CO 




o 


j_j 


in 


in 


CO 


to 


CM 


f* 


CD 


"7 


•n- 




h- 


in 


1^ 


CO 




CN 


CO 


CM 






Z 








CC 


^ 


CM 






r- 


o 


m 


CO 


T 


cn 


to 




O 




CM 


CO 




CO 


CN 


(0 


■»r 


(N 






r^ 


O 


to 


CO 


T 


cn 


CD 




O 


r^ 


in 






1 


a> 


c 








CD 






CO 


o> 


Ol 


TT 


« 


o 






CT) 


o 


CO 


^ 




CM 


00 






CO 






to 


cn 


CTl 


■^ 


CD 


o 






cn 


o 


CO 






J3 


o 


n" 


uV 


Tj' 


in" 


r-" 


CO 


in 


co' 


in 




CM 


P-' 




in" 


lo" 


in" 


co" 


CM* 


cm' 


CD" 


«■ 


in 


t" 


in 


r^' 


co" 


in 




in" 


p^ 


CM 


p^' 


o 


in 


in" 


cm' 






E 


O 3 




(0 




h- 


CO 


CD 


OJ 


o 


in 


^ 




Ol 








in 


CD 


CO 


in 






<o 




r- 


CO 


CD 


CM 


o 




TT 


O 


CTl 


p- 


to 




in 


cn 






D 







r- 




in 


oo 


^ 


CO 


o 


o 


CD 




CO 


CO 




o 


CO 












r^ 




in 


CO 


T 


CO 


o 




CO 


CO 


CO 


CO 


■^ 


o 


CO 










z 






s 




'" 


■^' 


CD" 


"^ 


r^" 


h-" 


CN 


b 


r^ 


co' 


oo' 


CN 














s 






■^ 


CD' 


" 


" 


"" 


CN 


o 


" 


cd' 


CO' 


CM 








1 — 








tn 


• 


r*- 


h- 


o 


o 


CM 


^ 


in 


,_ 


CN 


CO 


^ 


\f 


^ 


cn 


CN 


o 


in 


Ol 


oo 


] 


o 


CM 


CN 


CD 


f^ 


CO 


CO 


^r 


r^ 


en 


in 


o 


to 


CM 


r- 












Ol 




CD 


CO 


h- 


oo 


(O 






CD 


CM 




^ 


in 


CO 


CO 


CO 


CO 


o 


in 


oo 




h- 


CD 


cn 


CD 


CM 


■c 


CD 


CO 


CO 


cn 


to 


o 


CO 


in 


co 












■*_ 




(N 


q 


CJ> 




CO 


oo 


oo 


CM 


CD 


p-~ 


•^ 


Ol 


o 


CO 




CM 


■<r 




o> 




h- 


TT 


Ol 


OD 


o 


o 




cn 


CO 


in 


p^ 


CD 


tD 


CO 


V 








1 




(O 




r~" 


CM 




co" 


Tj-" 


■>t' 


cd"^ 


r- 


in 






CN 


co" 


cn" 


b" 


co" 




tn 


oi 




(O 


Ol 


to" 


r- 


CM 


to" 


co" 


CO 


■^ 


Ol" 


p— " 


p— 


cn 


in 


to" 










o 




r— 


CD 




f^ 


CO 


CM 


^ 


cn 


CO 


o 








cn 


to 


CN 


in 


to 






r- 


OO 


tn 


o 


OO 




in 


p^ 


CM 


in 


cn 


CM 


CO 


CN 


00 








C7> 


u> 




CN 


CO 


CO 




CO 


CO 


"^ 




CT) 


in 


"^ 




CO 


tT 


p^ 


in 


in 


CO 


(G 




CM 


oo 


^. 


CO 


cn 




h~ 


■^ 




o 


CN 


in 




T 


00 




1 






oo~ 






o' 


Tf 


o* 


CN 


CD' 


cd" 


in' 




to" 


co" 


CN 






in 


co" 


■c" 


CO 


U) 






CTl 




cn 


CD 


to' 


o 


CM 


O 


4 


to' 


CM 




to" 


cm" 








u> 








CO 


r^ 


o 


CN 


oo 


o 


CO 


T 


TT 


CO 




cn 


in 


CO 


p^ 


in 










CO 


m 


00 




00 


O 


CO 


■^ 


OD 






u> 










CN 
















CN 


CO 


p^ 


in 


00 


T 


CN 












CM 
















CM 


CO 


r^ 


in 


CO 


TT 


CM 


in 






c 

1 

CO 








■•T 








































■^ 




















_ 




~ 


~ 


~ 












^ 


1 


r- 




s 


CI) 


CD 


CD 


in 


CJl 


~ 


~ 


^ 


in 


CM 


CO 


CO 


■^ 


in 




iO 


1 


CD 


p>~ 


oo 


00 


OD 


in 


to 


CO 




in 








^ 


Ol 










u> 




00 


CD 


a> 


r>~ 


CN 




in 


CM 


cn 


•q- 


m 




CTl 


CN 


CD 


o 




o 




r- 


CD 


r- 


in 


to 




CO 


p^ 


p^ 








to 




T 






(0 

c 




(O 






■T 


^. 


r^ 




CD 


^ 


CN 


O 


in 


in 




5 




CO 


<^. 


CM 


CD 


u> 




h- 


OO 


CO 


CO 


OO 


oo 


CO 


CD 


in 








CO 








1- 






n 




o 


r-.' 




o' 








co' 


f^ 


CD 


r-" 


CO 


s 


in 


s 




cm" 


CD 


M 




CN 




p^" 


CM 


tn 


co' 


in 


^ 


oo 


co' 


in" 


CM 


s 


tN 


CM 








O D 


00 


^h 




ai 


CO 




in 








TT 


o 


CO 


in 




CO 


in 






fO 




p— 




!S 


CN 


8 


in 


T 


OD 




m 




cn 


3 






D 


<D 








to 


■c 




o 








in 


in 


CO 


■^ 


o 


CO 












h- 




in 




to 


o 


CD 




CO 


to 


^r 


O 


to 








z 






i" 




"' 


in" 


h-" 


o' 


cn 


oo' 


co" 


o 


r^ 


CD 


to" 


CN 














s 






■^ 


to 


P- 


p- 


r--" 


cm' 


O 


h~ 


00 


oo" 


CM 






o>' 














, 


^ 


"^ 


in 


CM 


CD 


o 


CO 


CO 


co 


CO 




r- 


r- 


00 


CM 


01 


in 


CN 


^ 




CTl 


in 


^ 


O 


CD 


in 


"T" 




CD 


^ 


TT 


CN 


p^ 


CD 


h- 












O) 




p^ 




CN 


r^ 




to 


CO 


o 


m 


r^ 


CO 


■^ 


■^ 


CO 


p^ 


CO 


■c 


in 


00 




tD 


■n- 


o 


tD 


p^ 




o 




% 




CM 


■<T 


o 




o 


c 






1 




u: 




N- 




CO 


to 


r*- 


■^ 


h- 


CD 


r^ 




■«T 


p^ 


o 


O) 


o 


CO 


CM 


■^ 


(D 




to 


o 


CM 


CD 


CO 


Id 


CN 






to 


Ol 


Ol 




Ol 


D 


c 
o 






r- 








CN 




CN 


co" 


oo" 


b 


in 


^ 


^' 


p- 


CTl 


■^' 


cn" 


■^' 


■^" 




CO 




in 


CO 


ai 


■q- 


in 


in 


co' 


in 


CM 


I^" 


co" 


CD 


oo 


t:" 


co' 








f^ 


o 






CD 






CD 




in 


cn 


■^ 


T 


CO 


CO 


O 


in 


CN 


CM 










to 


p^ 


in 


O 


CM 


Ol 


CO 


CD 


P^ 


CM 


CO 


CD 


o 


o 


o> 


^ 




E 




O) 






CM 






CO 


r- 




CO 


■^ 


oo 


CD 


p^ 


CN 












to 




"J- 


CO 


CO 


CM 


o 


03 




01 


CO 


00 


CD 


P^ 


CN 




CO 




o 




< 








r-' 


CO 


co' 


b 


Ol" 


Ol" 


p-T 


CO" 


^ 




in 
















c 




CO 




cn" 


CD 


CO 




co' 


r- 


^ 




in 










< 


D 








oo 




TT 


CD 


CO 


CO 


■C 


CO 


m 


CO 


n 


























CM 


CM 


CO 


CO 


CO 


in 


co 


-^ 












h- 


1 








•"I 






































~ 


CO 
















~ 








~ 


~ 






" 




■D 








M 


1 


^ 


cn 


in 


CO 


"7" 


~ 


O) 


h- 


cn 


cn 


in 


CM 


5 


CM 


cn 


CO 


9: 




s 


1 


r-~ 


CO 


tD 


CO 


Ol 


o 




s 


cn 


cn 






^ 


$ 


2 












O 






CD 


■^ 


CO 


in 


CD 


o 


r^ 




CO 


CM 


00 


CO 


CN 


O 


5 




Ol 


CM 




T^ 


r- 


■^ 




CD 


p^ 


o 


CD 


h~ 


<5 






0) 


c 




CS 




in 




m 


CN 


O) 


CN 


r- 


r- 


cn 


p-^ 


CO 


cn 


OO 


^ 


o 


■^ 


in 


CN 


u 




^r 


to 




CM 




r- 




■^ 




in 


CN 


OO 


oo 


tD 


to 






JH 




oc 




CD 


h*" 


h-." 


ai 


oo" 




cn" 




m 


CO 


co' 




oo" 




to" 


co" 






u 




cn 


O 


in 


^ 


CS 


in 


CM 


n 


CO 




co' 




oo 


^' 






W 


E 


O D 


lO 


p* 








CO 


^ 


in 


CD 






CM 


cn 


in 


c 


CM 












a 




■^ 


CO 


CD 


CD 


r 


s 


<S> 


O) 




CT) 


in 


O 


CN 




. ■* 




D 


lU 




CS 




n 


oo 


Ol 




CO 


S 


(^ 




CO 


in 


















m 




in 


OO 


o 


in 


Ol 


OO 


p- 


CO 


in 


p^ 








CM 






Z 






s 




CN 


^ 


o 


o 


co' 


(D 


ai 


in 


to 


^ 


















s 




" 


■^ 


CD* 


CO 


m 


in 


oo' 


in 


CD 












o 

CO 












o 


1 


^ 


"to" 


CM 




in 


O) 


CO 


CD 


cn 


■c 


■^ 


in 


cn 


o 


CN 


~]7" 


CN 


in 


CO 


1 


p^ 




Ol 


CM 


CO 


in 


CM 


in 


o 


CD 


CO 


in 


f^ 


(D 


h- 




c 








<D 




CO 










CO 


CO 


in 


to 


cn 


CN 


CO 


"<r 


cn 


r- 


Ol 


CO 


^ 


3 




o 




■c 


CN 


CD 


p^ 


•<T 


TT 


CM 


■^ 


o 


o 


CM 


to 








1 




IN 




■n- 




m 




5 


01 




o 


p-~ 


o 


CN 


in 


cn 


CD 


r^ 


Ol 


^ 


Ol 




to 




CN 


CD 


in 


p^_ 


■^ 


01 


Ol 




p^ 


CO 


CN 


p^ 


00 




o 






00 




CN 


in" 




cn" 


h-" 




co" 


co' 


r^ 


Ol 


co" 


f 


■v" 




s" 


in' 


CD 




CS 




o 




oo" 


TT 


cn 




co" 


in 


OO 


CO* 


b 


p^ 


SS 


b 


in 








o 


un 


<M 




to 


to 




O) 


o 




CN 


CD 


cn 


cn 


CM 




1 


00 


in 


Ol 


■^ 


CS 




CO 






00 


CD 


r^ 


CO 


r- 


in 


■c 


CM 


CO 


tn 


o 


o 




D 




E 




tr 




■^ 


C7) 


CO 


CO 


CD 




oo 


00 




o 


O 


CO 


N- 


oo 


o 


r- 




r>~ 








CN 




CM 


c^^ 


CO 


to 


CM 


p^ 


CO 


[^ 


o 


CO 


to 


^ 






< 








CO 


to" 




in 


co' 


cm" 


in 


co" 


O 


n 


to" 


CO 


CT)" 




h-" 


to' 


CTl' 












cn" 


tD 


o 


in" 


? 


CD 


to 


cm" 


S 


to 


<n 


"3 


!P 




O 






















CN 


in 


CD 


r^ 


CO 


Ol 


CO 


CM 










CM 


















in 


to 


CO 


a> 


00 


CM 


tD 


r* 




■D 








* 








































00 






















'" 


'" 












N 

E 








oo 






CO 


Ti 






in 




CO 


O) 


■^ 


CN 


CO 


P^ 


r- 


CN 


■^ 


CO 


■•r 


^ 


1 


Ol 


TT 


o 


^ 




CO 


r- 


r- 


~ 




1^ 


CM 


to 


CD 


CO 










o 




CO 


CO 


in 




^ 


CM 




CM 


u- 


in 


CD 


t^ 


Ol 


CTl 


CO 


in 


r~. 


CO 


«c 




in 


O) 


r^ 


1^ 


in 


p^ 


CM 


CD 




CO 


CD 


CO 


p-~ 


in 


fs* 




B 


0) 


^ E 




n 




CM 


o 


CN 




■^ 


r— 


Oi 


OO. 


oo 




CD 


CO 


in 


01 


■v 




^. 


CD 








N. 


CM 


cn 


h- 




cn 


CO 




CO 


CD 


o 


o 










E 




CM 






CD 


cm' 


co" 




Ol" 






CO 


o 


in" 


c 


to" 


r— ' 


to' 


oo" 




CD 


to 




T 


S 


cn 


■c 


o 


CD* 




CO 


CD 


in" 


P^" 


CO 


to 


cd' 


<o' 




To 


O 3 


^ 


(D 




r^ 


CO 


CD 


cm 




a) 


CN 


CO 


CO 








CN 


p^ 


CO 


■^ 






■^ 




CM 


cn 


CO 


r*- 


CD 






P-- 


CD 


O 


o 


tN 


r- 






o 


D 


0) 




u> 




CM 


in 


01 


CO 




CD 


in 




CM 


(< 




oi 


CO 












r- 








CO 


P^ 


o 


T 




in 


CD 


CM 


p^ 


Ol 


CO 




co_ 




z 






5 










^ 


'" 


" 


t" 


■^" 


- 


p^ 


r-' 


^ 














§ 














^ 


co" 


-'T 


^ 


r-" 


T^ 








co' 












o 


O) 


s 




^ 


CO 


CO 


r- 


in 


r- 


in 


~ 


CO 


CTl 






1 


; 




; 


(O 


CM 


CM 


~ 


^ 


"7! 


CD 


in 


CD 


cn 


CO 


r>~ 


in 


CO 




1 


^ 






c 






O) 


CD 


CO 


r- 


CM 


in 


r- 


in 


o 


CM 


CD 




r- 














CM 


IT 


CO 


tn 


o 


r- 


O 


CN 




r^ 


TT 


to 


S 


Ci 












o 


3 




O) 


O) 


CO 


r^ 


r^ 


to 


CD 


CM 


in 


in 


to 


CO 




01 














O) 


CO 


in 


Ol 


to 


h- 


O 


CD 


cn 


CO 


cn 


CM 


01 


cn 












D. 




n 


O) 


^' 


ai 




to' 


^" 














CO 














tf 


cn 


to 


in 


in" 


r- 


CO 


in" 


co' 




CM 


oi" 










O)" 








c^ 


tn 


c 




CN 


tT 


m 








Ol 


in 


(N 


T 


h- 














U 


CM 


CN 




CO 


Ol 






in 


to 


in 


CM 










CO 






ra 




tf 




at 


OT 


CT) 


r- 


o 






cn 


cn 


O 


O 


(N 




















CM 


T 


h- 


^ 


OD 


p^ 




in 












to_ 








r- 


h- 


in" 


in 


1^ 


ai 


in" 


r-" 


b 


ai 


CO 


CN 


b 


p^ 














Z 






CD 


P^' 


in 


h- 


o 


r--" 


in 


CD 




<5 


p^ 












LLI 










CN 


^ 


in 


in 


in 


•^ 


oo 


CD 


CN 


h- 


p- 
















in 










CN 


CM 


to 


CD 


CO 


CS 


r^ 


CO 


~ 






CM 




Q) 






CN 


~i 


m 


■^" 


tN 


in 


r- 


~ 


CO 


r- 


in 


cn 


r- 


CO 


Q 


CO 


in 


^ 


""^ 


cn 


^ 


in 


CO 


■T 


Q 


cn 


CM 


^ 


^ 


CM 


h~ 


in 


CO 




■^ 


CO 


OO 










V 


r~- 


CD 


CM 


in 


o 


O) 


oo 


CO 


CO 




CM 




r- 


CTl 


CD 




CD 


to 


r^ 


o 


01 






CD 


CO 


p^ 


o 


in 


■q- 


in 




p- 


o 


t: 




"D 






O) 


<D 


fO 


■^ 


CO 


CR 


CD 


CO 


CO 


CO 


o 


o 


cD 


CD 




^ 


o 


CO 




cn 


c 


p— 


CO 


tn 




5 


■V 


o 




■^ 


CD 


CM 


in 




1^ 


to 


oo 




0) 


s 1 




r 




CD 


in" 


o" 


V 


tji" 


in" 




b 


CD 


in 


oo' 


CN 




CN 






cn 


oo 




CD 








CD 




"V 


h-' 


to 


r-~ 


b 


co" 


CO 


CM 


03 


co" 




1 


£ 


s 


o 
to 


CO 


en 

CN 


in 


s 


CT) 
CN 


s 


in 


a 


s 


!5 




CO 


O) 


s 


CT) 


S 


$ 


in 


s 


^ 


CO 


s 


ir 


CM 




CTl 
CD 


cn 


CM 
CO 


CO 
00 


h- 


s 


03 


fe 


cn 


in 


s 




■D- 


1 


- ■□ 




o 


O 


CO* 


cm' 


oo" 




co" 


in" 


o 


m" 


■q- 


i 


^r" 


00 


b" 


co" 


cm" 


s 


to' 


TT 


h- 




TT 


m 




CO 


P^ 


t" 


to" 








co" 


f^ 


o 


03' 


to" 




< 






rx 




CO 


Ol 


TT 




CM 


CO 


00 


h- 


h- 




r^ 


TT 


o 


CO 


oo 


r* 


T 






c 


00 


CS 


m 


CT) 


■^ 


5 


^ 


CD 




f^ 


■<T 


p^ 


tsi 






















CM 


CM 


■^ 


■V 


o 






in 


CM 












a 
















■^ 


■^ 






in 


CM 


in 


CO 










to 




















■^ 




«-' 
















(O 




















■- 




■^' 


















!«». 


r- 


Tj 


CN 


CO 


"co" 


CN 


"in" 


o 


p— 


CD 


^ 


cn 


CM 


^ 


CT) 




■^ 


~" 


CD 


o 


j^ 


tN 


p- 


CD 




T 


^ 


p- 


to 


cn 


O 


cn 


in 


in 


■^ 


r- 












M 


CD 


^ 


o 


CO 




h- 




^T 




r^ 


CT) 


CTl 








tn 


in 




r) 


(O 


CD 


CM 






r^ 


o 


to 


oo 


r-. 


t^ 




p^ 


o 




in 


o 






S 


E 




r 




o 








n 




CD 


5 


p- 


CO 




CO 


CD 


■^ 


-q- 






CD 


u 


CN 


OD 






to 


cn 


cn 


^ 


00 




CM 


q 


Ol 


o 


CO 


h- 








u 


00 


CM 


^" 


CO 


tD 




CO 


co" 


CM 


O) 




cn" 


OD 


in 


iri 


to' 


cm" 


cm" 


CO 


f 


in 


T 


in 




CO 


in 


to" 


iti 


r- 


CM 


h-' 




in 




CN 








E 




ifl 


n 


CJl 


in 


o 


r- 


r- 


CD 


s 




^ 




to 




in 


CO 


to 


tn 






(0 






00 


CD 


CM 


a 


in 


s 


a 


cn 


1^ 


to 






cn 


Ol 






S! 




CN 


T 


m 


CO 


(J> 


T 


Ol 


In 


CD 


in 




tT 


O 


CO 












1- 




in 


CO 


''J- 


C 


a 


o_ 


CO 


to 


00 


^ 


o 






n 






z 


o 




s 


^ 


cm" 


CN 


^ 


^ 


ai 


CO 


co" 


b 


h- 


OD 


od" 


CN 














Ol 






1 


CD" 


P- 


1^ 


p*. 


cm" 


o 


^ 


oo' 


oo" 


CN 






in" 

CO 












































y 








































■a 


E 






C 






b 


O 


b 


o 


b 


j 


a 


O 

c 


b 

s 


O 

a 


b" 


1 


1 


1 


1 






1 




















o 
o 


o 
o 
o 


O 

O 

o 


a 




^ 












o 


o 


O 


o 


o 


o 


o 


o 






o 


o 
























o 


8 


s 


o 




O 




8 








8 


o 
in 


o 
b" 


o 

in' 


o 
b" 


o 
b 


b" 


CD 

in 


8 


o 


w 


§ 


s 


w 


2 


2 


s 






in' 


o 


in 


b 


b 


o 


in 


8 


o 


£ 


lA 








^ 




o 




CN 


CN 


CO 


^T 


in 








V 


Vi 


c 


1 

c 


1 

c 


1 


E 








a 




CVJ 


Cm 


CO 


^ 


IT 


p- 






V 


M 


o 


E 

3 


"o 


S 




7 


g 


w 


w 


w 


w 


*e 


fA 


w 


M 


M 


5 






b 


c 




M 


M 


V) 


M 


V* 


w 


« 


M 


« 


s 


oi 


O 


E 


0) 


o 




a 








0) 


aj 


^ 
















E 


o 


1 c 




0) 


a 


a 


(U 


0) 


« 


a) 


0) 






■o 


o 


£ 


N 


D) 




< 


. a 


in" 


oi 




■o 


■o 


T3 


















1 


in 


a 


T3 


T 


■a 


t: 


T3 


TD 


XI 


T3 






c 


CO 






■o 




c 


c 


c 


























: 


"C 


C 


C 


c 


c 


C 


C 


c 


c 






D 










V 

( 


c 


=j 


3 


3 


D 


3 


3 






o 


c 


g 












2 


c 


■D 


3 




■z 


D 




D 


D 




o 


o 




V 








1 


v 


3 


























o 


01 


a 






















o 


o 




n 








- ? 


8 

o 


o' 


in" 


o" 


in" 


b 


o" 


a 


in 


1 


E 


b 


8 

O 


8 

in 


8 

O 


8 

o 


8 

O 


c 

2 
f 

* 


c 

13 




b" 


in 


o 


iri 


b 


o 


\ 


in" 


I 


o 


o 


1 


2 








E 


G 




in" 






CN 


CN 


CO 


5 


in 


p^ 




(N 








CM 


in 




5 




if) 






CN 


CM 


CO 


^ 














c 










z 


m 


w 


w 


» 


w 


M 


m 


w 


tfl 


69 


M 




<A 


w 


W 


w 


w 


z 


m 


M 


w 


m 


W 


w 


m 


tfl 




w 


w 




tf 


m 


o 












4 








































H 
































z 


1 



32 



Individual Returns 2001 



re 
re 



£i 

n 
c 
re 

E 
o 
u 

c 

(/) 

(A 

o 
O 

T3 
O 

4^ 
(/) 

3 
< 



0) 
N 

w 

>> 

E 

0) 



X 

re 



•D 
C 

re 

<j> 

c 
o 

u 

3 

■o 
Q 

(/T 

c 
o 



a> 




ra 


X 




o 


LU 










o 


a> 






E 




fl) 


o 




T 


u 






c 




C 


(A 




<u 


V) 




ro 


o 






1. 






o 




o 

F 


■D 




ro 


u 




fii' 








(A 




u 


3 




^r 








■D 




Q) 


< 




D. 

E 
m 


(/) 




Ul 


C 






3 


T1 


■a 




3 
C 


£1 














< 


C 






o 




04 


o 





•^ 


(n 




0) 


3 


5 


re 


4^ 




1- 


w 


< 













00 o 


o 


rs 


^ 


r^ 


'^ 


CO 


(E 


■^ 




CN 


a 


cn 


^ 


CO 


CD 


CO 


r-. 


-^ 


00 


o 


o 


CM 


T 


CO 


■^ 


CO 


CO 


■^ 


r- 


CN 


^ 


en 




O 


J 


1 












-W CO 




o 




c 




CO 


CN 


CC 


O 


u 


■^ 


p- 




cn 


r— 


CO 


CM 


CO 


r 


00 


h- 


o 


r~. 


o 




CD 


rvj 


CD 


o 


CD 




r- 




r- 










c 




(D CO 


m 


■^ 


O 


(D 


r^ 




in 


iT 


■^ 


CD 


cn 


00 




CM 


T 


CO 


in 


00 


u 


CO 


co 


■^ 


o 


CD 


r- 




in 


in 


•T 


CO 




to 




cn 










D 


a 


Csf CN 


Ol 


JT 


CTl 


CC 


o 


CN 




■^ 


CO 


in 


CN 






r-" 


CM 




CO* 


CO' 


c> 


CM 


'P 


Tj- 


cn 




o 


CN 




^ 


CO 


m 


CM 


r- 


o 


CO 






m 






■^ in 








c^ 


CD 




a 


C^ 


CO 


CN 


00 


CO 




CM 


CM 


o 


■v 




■«I 


in 








(D 




5 


CO 


CO 


CN 


00 


to 


CD 


CD 










o 








IT 


n 


^ 




CC 


c^ 




(O 


in 




in 


in 


'd- 


cn 


CM 


o 












CO 


■^ 




CD 


tn 


r^ 


CO 


m 


in 


CO 














cm" 












CN 


cn 


CC 


in 


■q' 


CO 


^ 


r^" 


in 


in 


co" 


cn 


(O" 


^ 














OJ 


cn 


CD 


in 


■^ 


CO 


■^ 


r-" 


in 















n 


















CD 




If 




in 


CM 




CO 




CO 


M 




















CD 


r-- 


If 




in 


c 






E 
o 








«j 












~ 










^ 


~ 










~ 




(S 


























'" 
















o r- 




CO 


O 


CC 


in 




a 


a 


« 




in 




r— 


cn 


in 


r^ 




CO 


M 


h- 


Q 


CO 


o 


CD 






o 


~3 


CD 


a 


in 




^ 


"s 


! 




ra 








O CO 




CO 




CN 


in 




en 


^ 


oi 


CO 


CO 


CD 


CO 


5^ 




C 


00 




a 




CN 






cn 


■^ 


■^ 





CO 






s 


0) 


C 






■^ 








CTl 


cn 


CO 


o 


CM O 








CO 


CD 


CO 


CO 


o 


in 




■^ 








cn 




CD 


o 




O 


in 


h- 




00 








t— 


E 


in" 


W CN 




JT 


cn 


r-. 


CO 


r-. 


CD 


cm' in 


CO 


in 


CO 






o' 


co" 


o" 


in" 


u 


CN 




T 


cn 




CO 


r- 


CD 




in 


CO 


in 


CO 


o' 


a 








O 3 


Ci 








CD 


o 


■*5 


■^ 


CO 


CC 


h- 


(N 


CN 


CO 






(O 


^ 














CD 


a 


■<f 


3 


CO 




1^ 


CN 


CN 


CO 


o 


CO 








D 







ro 








c^ 


■<T 


CD 


CN 


c 


r- 


CN 


CN 
















c 










CO 


■^ 


CN 




r^ 


CN 


CN 


r- 


CO 










z 






cm" 












"" 


■^ 


IT 




r- 


r- 
















r 










^ 




^ 


■^ 


m 


^ 




^ 


■^ 


















^ t- 


o 


(N 


^ 


C^ 


■^ 


CO 


CO 


a 




^ 


CN 


QC 


oo 


TT 


CO 


Ui 


,_ 


CM 


^ 




o 


CN 


■^ 


CO 


■^ 


CO 


CC 


cn 


~ 


^ 


CN 


CO 00 


"m 


J 












O) to 


r- 


O 


r- 


c 




CD 


CN 


r- 


o 


CN 


o 


t^ 


in 


CO 


a> 


CM 


CO 


in 


Ol 


CO 


r- 


O 


fv 


o 




C^ 


CN 


r- 


c 


C\ 


o 


N 


in 
















eo_ o 


CO 


■^ 


o 


CD 


r-- 




in 


cc 


■^ 


o 


cn 




Ui 


CM 


o 


oo 


CM 


■^ 


eo 


o 


co 


TT 


a 


CD 






IT 


CD 


Tj 


o 


cn 




tn 












3 




(N CN 


03 


Jf 


CJl 


tc 




CN 




CM CO 


in 


in 


■^ 




r— 


cm" 


o" 


co" 


cn" 


CN^ ^ 


cn" 


jr 


C31 


00 


c 


CN 


*- 


CN 


t^ 


IT 


in 


■^ 


o" 


cm" I 




T) 




O 


CM in 








r^ 






an 


c^ 


CO 


CN 




CO 




CM 


CM 


o 


■^ 


CD 




in 








CO 


CC 




QC 


CO 


c^ 


CN 


r- 


CO CD 


CC 











E 


o 








ir 




■^ 




(D 


en 




CO 


in 




in 


in 


^ 


en 


CM 


C 










IT 


CO 


'T 




CO 


cr 


rv 


CO 


in in 


CC 










< 




cm" 












(M 


en 


CC 


in 


-^ 


CO 


^ 




in 


in 


CD 


Ol* 


co" 


cm' 












CN 


er 


CD 


ir 


■^ 


CO 


^" nT 


IT 














CO 


















(D 




u 




in 


CM 




CO 




CO 


CO 




















cc 


r^ 


IT 




in 


r" 















u> 






















*" 
















U3 


























'^ 








ro 








(O in 


o 


CO 


o 


cc 


in 




o 


CC 


"^ 




o 


o 


r~- 


O) 


in 


r^ 


~ 


CO 


fo in 


o 


CO 


c 


(C 


IT 






CO 


^ 




^ 


O N. 


CO '. \ 




E 








tD r^ 


en 


CO 




c\ 


in 




en 


c^ 


CO 


00 


CD 


cn 


co 


CO 


oo 


CO 


■^ 




u 


h- 


cn 


a 




rs 


IT 






CO 


c^ 


CC 




O) to 


CC 






1 

E 


c 


ro 


en -^ 

^" CN 


c:i 


JT 


cn 


er 


en 

CO 


CO 


o 

CD 


rsi o 

CN in 


CO 


CD 

in 


CO 


00 

o" 


CO 


CO 


CO 

co" 


o 
o 


in" 


^ CN 


o>. 


^ 


cn 


cr 


cr 


CC 


CC 


CN 

rs 


c 

IT 




IT 


^ to 
to* o" 


5 1 




O 3 


OJ_ 








(D 


o 


T 


■^ 


CO 


CC 


r- 


CN 


CN 


CO 


o 




CO 


T 














CC 


c 


1 


■<J 


r" 


a 


r^ CM CN 


CO o 


(T 








D 


"5 




n 








CO 


■n- 


CD 


CN 


c 


r- 


CN 


CN 




n 












? 










c^ 


■» 


CC 


r\ 


a 


r^ 


CM Cs 


r- CO 










z 






cm' 












" 


■^ 


ir 




r^ 


r- 
















P 










" 




" 


■^ 


IT 


^ 


r^ 


r-- 


"■ 
















^ 




1 


CO 


■^ 




^ 


in 






in 


cr 


Ol 


,_ 


CM 


^ 


CO 


in 


^ 


n 










rv 


cr 


c^ 




c 


00 t- 


er 


T- r- 


a, ^ 1 












(O 






CN 


CO 


CO 


CO 


o 


c 


CN 


in 


QC 


CD 


cn 


in 


in 


CM 


CO 


in 


u 










er 


r~. 


r- 


tr 


^ 


rg CO cr 


CD r^ 


'^ 














(D 








CJl 


(7! 


CO 


CD 


tr 


CO 


■^ 




in 


r-- 




CO 


CD 


q 


q 










IT 


'5 


O CD IT 


CM CO cr 


QC 


CM ■^ 


CO u> 








3 




O 






in 


a. 


CO 


cn 


■^ 


r- 


CO 


o. 


in 




CO 




co" 


r-' 


■*" 


■^' 


c: 








cd' in co" co" cm" cd' u- 




cm' CJ)' 


f*- o 










CO 






C» 




■^ 


^ 


CO 




CN 


cn 


■^ 


c 


CD 


O) 


oo 


O 


in 


r^ 


CO 






CO -^ CM in CO cr 




in -c 


in oo 


CO o 








CN 


in 








IT 


CD 


CD 


^ 


c 


C 


CD 




oc 


CO 


oo 


in 


CO 




O 


u> 








cn in ^ CO IT 


CO CM O CD r-- 


oo O 




o 






ID 








^ 


CO 


CO 




ec 


a 




t; 


CO 


QO' 


cd' 


to' 


in 




cm" 


r>r 








co' o' cn" in cn" oo" r- 


TT 


CO CO 


r-' a> 








o 












CN 


CO 


rt CO 


to 






IV. 


r- 


TT 




CO 


CM 


oo 














h- 


r- 


r-~ CO ■»- 


■^ r^ 


CM T- 










a> 


















•^ 


■^ 


r- 


5 














oo_ 


















^ -^ 


r^ 


TT ^ 


•V 




c 



ra 








cm" 






































Csf 






































o> • 


] 


! 




IT 






CN 


CC 


CO 


CO 


cn 


a 


CO 


CJ) 


CD 






O 


•A 1 






CO CO in CM ^j 


CD o o r- 


■^ ■^ 


O V 










CM 








CC 




CO 


O 


C^ 


in 


CO 


•^ 


o 


o 










O 


o 






in o cn o r- 


cn in CO tr 




o 


CD CM 




CD 





C 














IT 


r- 


in 


o 


CC 


CO 


CN 






T 


cn 




CM 


o 


in 


^ 






O Ol oo N 


O cn CO CN CO O CM 


in (^ 


c 


\- 


E 




cm' 






■^ 




in 




en 


CC 


r^ 


CO 


CO 




o' 




o' 


co' 


o' 


in" 


in" 






cr 


r-- 


CO r- CD V- 


■^ 








o 


o" cd" 




O D 


CN 


CM 






r-. 




m 


in 


CO 


CO CO 


c^ 


CN 


c^ 


o 


r-. 


CO 


■<f 






CJl 






CD o ^ 


^ 


CO oo 1^ CM CM CO O 


CD CM 


o_ 




u 

















CN 


CO 


CO 


CM CO 


CN 


CN 




CO 












fM_ 








CO'^COCMOf^CMCM^-CO 


'- « 






z 






Ul 












CM 


CN 


•» 


IT 




r- 


r^ 
















cm" 












"? 


in ■r- 


r- h~ ■»- 






CM 


c 










■^ 








































n 


















" 














c 










n ; 


CD 


o 




^ 


cn 


m 


r--. 


^ 


^ 




"^ 


CC 


^ 


j^ 


CO 


cn 


m 


oo 


u> ; 


CO 


IT 




ocoococDioincoco 


en oo 


o 










o» 


'a 


in 




C 


o 




(D 


IT 


S 


Cn 


r~- 




N. 


cn 


cn 




CM 


in 


a> 


cn 


C 


ocncocncomcDr— cococo 


rsi <j> 


If) 






1 




o 


n 


(D 






CN 




t; 






CO 


CC 




CM 


r~- 


CO 


\o 


ID 


CM 


o 


in 




in CO ■^ CO ■<- 


CM in CM *- 


in *- 


o m 





c 
o 




O 


n" 


r-- 


CN 






en 


en 




cm" ■<- 


CC 


ir 


r- 


"^" 


r-." 


co" 




ro" 




o* 


aS 


IT 


■^ 


CMCMco'-'n'inrsjincM'T 


CO" CO 


Q. 






tc 




ID 


*; 


CC 


C3 


■^ 




o ■^ 


O IT 


Ti 


r^ 


■^ 




CM 






CO 




co r^ CD CO ■^ 


CM CO r- cn in rr 1^ 


<J> 00 


X3 






CM 


U) 


CD 


in 




CD in 










CM CC 


CC 














o 






CMCMP-COr^CDOi- 


to CD ^ 




^ 





o 








00* 


^ 


en 


■^ 


h- 


CD 


■^ 


CD 


■« 


■c 


o' -^ 
















a»" 






■r-" o" cn" o" co" co" ■c' d -^ 






of 


ra 

E 


■o 

■D 








h- 














CN 


CM CO 




















CM 








^ 


■<- CM CM CO 1- 










^ 








ir 






CO 


(N 


CJ) CN 


a 




^ 


CC 


r- 


c 


^ 


CO 


m 


CO 


CO 


en 


^ i 


CO 


CO O CO CC 


CO 1- CC 


CC 


in o <n CM 


f^ T- 












■<:■ 


o 


r 


CO 


O 


CN 


c 




CO CC 




en 




cn 


CM 


CO 


in 


o» 


r~- 


(McocMcoincno'^cMr^CMeo 


-<r w> 


c 




0) 


C 




fS 


OI 




oa 




CO 




in QC 


c 


CO c 


cn 


o 


CO 


r^ 


■^ 




CO 


a> 


cn -^ 


CM 1- 


coincocMCDincDCJ) 


r-- CO 


D 


ro 


J3 

E 


ST 






CN 






cm" ■<- 


in 


a 


^" a 


r- 


cm" O 1-' 


co' 


cm' 


cm" 






CM 




co" in t" cm' co" t- 


CD CM ■'T CM cn ^ 




00 




55 


"O 3 




r- 






o 


in in 


in 


in 


00 ^ 


r- 


O CD CM 












^ 






cocncor-~(ncMcor-or^CM 




CM 


cc 




3 







CO 


in 




cc 




O 


oc 


(O 


O CO 


CM CD 
























t- CM CD O CO CM CD 






CM 






z 






CM* 
CM 




" 




cm" cn 


" 


CO 


co" ■c 




















w~ 










■r- CM CO ■C '- 










«f 












r^ I 


en 


CO 


cn 


1 


QC 


to 


o 




tn 




C 


CC 


in 


CM 


r^ 


CM 


in 


en 


O) 


cn 


incocO'-r^r^cocon^r-'T 


CO r- 












CM 


CD 


CN 


(0 


CD 1- 




CD 


CD CN 


^ 




c 


CO 


CO 


o 




CD 


1 


in 




h- 


r^cncDcocDCMcocoooincM 


in <o 




c 








ce 


CD 


h- 


in 


C 


CD 








00 


■^ 


U" 






lO 


(D 






■^ 


o> 


5 


oo CO CM CO en CD '- 


tD CO ■r- 


CO in 


O CD 




o 




3 


CO 


r^" 


CO 


CN 


r- 


c 


in 


cr 


QC 


CO" ^ 


cr 


r-. 


CC 


cd" 


co" 


r^" 


cd" 




co' 


oo" 




in ■^" co" rC CD* r-" cm" m" co" h- ■^" co" 


in oo" 








O 


h- 


^ 


CO 


(N 


r- 


a 


CO 




CD QC 




O 'J 




o> 


^ 


CM 




T 


^ 






CO in CM CO '- 


CD to CO T T- 


eo 


cn CM 




o 

■o 








t0 


n' 


CN 


CO 


c 




r- 


CO 


CO cn 


CC 


r^ 


■^ 




CD 


r- 


CO 




CD 


U) 








■^cococnfM^-TOcDen 


h- o 










CD' 




(N 


CO 


CD" CD 


oc 


CO 


cm" CD 


er 


cc 


CC 


in" 


cm' 


in' 


co" 


r-" 


CD 


^" 










coTinr-cMCDcoin'^ 


CM* cm" 




0) 








CO 














ON 


PO -r- 


c 


CC 




(N 












a> 














1- CM 1- 


o CD r^ CM 


in ■^ 












CD 


















'" 




















in 


















<— *- 


'" 












E 








00 1 




CO 


CO 




■V 




in 


in 00 


CC 


CC 


■^ 


cn 


CO 


^ 


in 


cn 


CO 


CO 1 


CM 


oocoencocDr-.ocn'q 


CM in 


a> >o 1 














CD 


r-. 


O h- 


en 


■c 


CD r-- 


■^ 


^ 




CM 


CO 


CO 


cn 


CD 


CD 


CM 




CC 


coen«-ineninor-.r-ioin 




o> 1 




» 





c 




r^. 


5 


in 


ai 


CM CD 


a 


cn 


o cn 


r^ 


CC 


cr 


CN 


r- 


o 


CD 


in 


CO 


CM 




cm q q q ^r -^ 


CO CO in T- 


CM CD 


CM V 






E 




u> 


T 


CO 


^ 


o 


^ 


CO 


o 


CD r~- 


cr 


r^ 


•7 


cn 


in 


CO* 


o* 


cn* 


cri 


o" 






cocOT-'^'^incMcococooo 


cn" *d" 




ra 


O 3 




0' 


CO 


CO 


CO 




CO 




in 


TT 


h- 


CC 


r\ 


IT 


r^ 


CD 


CM 


■a- 






r- 










oo r- -"J 


in -^ ■^ CM in 1^ 


^ f^ 




o 

1— 


=3 















CM 


5 


in 


£ 


CO 


CM in 


cn 


CD 


CD 


CM 
























CM CO (N O ■« 


CD CD CO CM 


1- o_ 




z 






s" 
















cm" r- 


IT 


CD 


" 














s" 
















CM 1^ in CO T- 




CM 












a> n 


r-- 


o 


a 


IT 


00 


CO 


in 


CC 


m 


CD 


~ 


cs 


, 


1 


1 


1 


1 


1 


CD 00 


CO 


c^ 


CO 00 in CO CO c 


CO ■<- 


c 


CM 1 




£2 






c 






CM CN 




r- 


CN 


CN 


CN 


CO 


cn 


CT 


cn 


IT 


CO 


o 














CM r- 


■^ 


CN 


in cn m »- 


o cr 


in o CO CO 




o 






o 


C 
3 




r^_ CN 


n 


co 


OJ 


CC 


CO 


CO 


(D 


CO CD 


00 


■^ 


CO 














o cn 


q 


CO 


coinoocMOoo^ 


CM O 




r»- 






E 




ID 


n o 


in 


CD 




CO 


CO 




<T 


r^ 


o 


o 


in 


CD 














iC QC 






cm" t- 


(O CO CD -^ 


cn CO c^ 


o 




£ 






o 


CM CO 


CO 


en 


in 


CO 


CO 


r^ 


CO 


r^ 


CN 


'I 


C£ 


CN 














CM ^ 




CO 




CO CO CO CM c 


CM in CM CM 




O) 






E 
ra 




*-_ CN 


en 


CD 


CO 


r- 


r 


CO 


CD 


c 


CO 


in 


oo 
















■* 






CT> rv 


oo o h- 


c- 


in CM CC 








CD 








(J> ^ 


^ 


c 


CD 


o 


c 




^ 


CC 


CD 


in 


in 
















of 








r- 


cd" 1- 


c^ 


^ 


^ 


in iT 


r^ 




ai 






LU 






n 








cv 


CN 


CN 


^ 


1 


O 


CD 


CD 
















Tf 














O" 


'J 


O CC 


(C 








at 












* 






































CO 


















^ 


















E 






(D M 


o 


en 


CO 


CO 


(D 


CO 




c 


CO 


■c 


r- 


in 


^_ 


r- 


o 


~ 


o 


CO 


h- 


■^ 


^ 




m -c 


CM in cr 


(C 


(D CM CC 


CO in 


CM Oi 1 










CM 00 


o 


CO 




en 


TI 


Tl 




cr 


r- 


cn 


co 


r- 


in 


in 


o 


en 


CM 


M 


CO 


oo 


c 


r- 


0" 


cr 


cr 


IT 


(D r- 


in 


O T- 


iC 


CO 1 




■o 






00 en 


en 


in 


O 


CN 


CD 


en 


CO 




en 


CO 




cn 


r-. 


CO 


CO 


CO 


CM 


^ 


U 


CN 


CO 




c 


■^ 


CD -^ 


CM cr 


CO c- 


CN 


CM to 


cn *- 







a 1 

ai 




00 ^ 


r- 


CD 




CO 






CD 




r- 


CN 


h- 


cn 


cn" 


CD 


co' 








fO" 00 


r-' 


CO 




r- 


r- 


IT 


c 


CO 


a 


(^ 


a 


■<) 


to 


CM* lo" 








in 


O Ol 


in 


r- 


CO 




en 


CO 


5 


^ 




co 


CN 




S 




cn 


CO 


S 


a 


n 


p 




er 




r- 


IT 


CO 


? 




o 


CM in 


CM p 




D 






K ^ 


CO 


O 




o 


r- 


CO 




CC 


r^ 


c 


o 


CN 


oi 


CM 


CO 


■^ 


u 


o 




■^ 


o 


n 


■^ 


c 


OQ 


G 


CO 


r^ 


CO 




<n 




■D 




~ "O 




oo* in 




o 


in 


IT 


CO 


p- 


in 


cr 


h- 


CO 


CO 


r- 


co' 


co' 


CM* 


QO* 


CO* 


oo" 


r* 








CN 


p" 


CM IT 


en 


oc 


cr 




CN 


iP ^ 


^ 


o" 




< 












CN 


•<T 


in 


(D 


h- 


0- 


co 


CN 


in 


cn 


o 


oo 


in 


CM 


CO 


n 


ifl 










CM r 


■<* 


•<j 


cs 


CN 


CN 


in 


a 


o 


r- 


























CM h- 


CD 


cn 


•* 


CM 












co" 
















CN 


r- 


CC 


cn 




CM 


^ 


T- 












T 




CN 


(D 


CO 


a 




CN 


r- 


CM cn 


CO 


CO 


■^ 


CD 




00 




CM 


CM 


CO 


r- 


^ 


CO 


C 


CC 


IT 




a 


~3 


cc 


■^ 


in 




r- 


<fi 


^ 












CO CN 


o 


cn 


CO 








■^ 


s 


■^ 


s 




CN 


(N 


o 


CM 


CM 


CD 


CM 


c 


CO 




(C 




CN 


in 







■^ 


Q 


1 


a 


G 


CI 


s 








E 




CO ■>! 


CD 


CD 


CO 


CO 


M' 




CO 


CO 


cn 


CM 


CD 


"T 


T 


O 


in 




■T 








cn 


cr 


00 


a 




o 


in 


r- 




CO 


cn 


CM 






3 


^ 


Tt" CD 


r- 




CD 


(N 


\i 


CO 






CO 


CD 


o 


TT 






o" 


co" 


o' 


in" 


u 


CN 


J-' 


jr 


en 


r- 


CO 


h- 


CD 


CN 


IT 


CO 


in 


f>" 


o" 


o 


of 











Pi s 


in 




CO 


CD 




CD 


o 


CN 




■<J 


CO 


CO 


o 




CO 


T 














CO 


o 


*: 


3 


CO 


a 




CN 


CN 


r- 


o 


to 








D 




O ^ 


CD 




o 


ffi 


Jd 


■^ 


o 


C^ 


s 


(N 


CN 


h- 


CO 












r 










ro 


^ 


CN 


a 


r- 


CN 


CN 


h- 


CO 




r». 






2 


O 










^ 


CN 


CN 


CM 


CN 


in 


IT 






1^ 
















r 










y- 


r- 


,- 


^ 


in 


i- 




h- 


r- 






CO 










m 






































** 










































































d 


CJ 


CD 


y 














































































1 


o 


o 


O 












































1 


0) 

E 










E 












g 










E 

CN 




o 


q 


O 


o" 














g 




g 




g 


g 




o 
a 
o 


\ 


1 




7 







t 


8 










E 


w 


c 


in 


^ 


o 




in 


8 


°- 


« 


cm" 


in" 

69 


m 


o 










in 


o 


m 


^ 


o 


^ 


in 


E 


° 





uf 

















c 






rsj 




T3 




r— 




M 




w 



T3 


s 


1 


1 


E 
o 






o 




(N 


rsj 




'J 








</ 


V 


« 




E 

3 




O 


S 






7 


c 




V 


M 


« 


M 


« 


M 




M 


W 











C 


o 
o 


M 


tfl 


tfl 


*A 


^ 


tfl 


^ 


m 


M 





a 





E 




(D 


O 






a 


1) c 


























■a 


C 
3 


c 

3 


E 


a 


J o 




a 



















TJ 


"D 


■D 




£ 






CTl 






< 


■a 


in 
m 





T 


T 


















c 


o 


1 


s" 





"O 


■a 










TD 


■o 


C 


C 


C 






C^ 








Xi 


C 


C 


















3 










o 


z 


"O 


c 


c 










C 


C 


3 


3 


3 




Si 










c 


c 


3 




3 




: 








O 

o 


o 
o 


o 
o 










q 


■fl 


c 


3 


3 


: 






3 


3 


3 








E 












3 





3 




























z 




3 










o 


O 


o 


o 








n 












? 


^ 








\ 










o 

§ 


o 

§ 


o 

8 


8" 


8" 


8 


8 


§ 


J 


■^ 






1 




1 


8 


8 


8 


8 


O 

o 


O 

o 


o" 

o 


E 


i5 












c 


ra 


3 


c 


o 


m 


o 


in 


o 


O 


o 


in 


q 


in 


q 


O 


o 


1 
ra 

X 


o 


3 




O 


in 


o 


in 


9 


O 


o 


in 


*^ 


S 












k 


o 




in 






CN 


(N 


CO 


'C 


in 


r- 




CN 


l/l 






CM 


in" 






in 






CM 


CM 


CO 


■^ 








tM 


in 




c 














Z 


M 


M 


M 


M 


w 


M 


m 


M 


m 


« 


m 


m 


w 


w 


V* 


(« 


w 


w 


z 


</> 


M 


m 


M 


w 


w 


m 


te 




« 


w 


tf) 


M 


w 















< 








































t- 
































z 


1 



Basic Tables 2001 



33 



J2 

■D 
C 
n> 
u 

E 
o 
u 

c 

(/) 
(/> 
o 

O 

■o 

0) 

(/) 

< 



N 

io 

E 

0) 



X 

ra 

■o 

c 

CO 

(fl 

c 
o 
*<? 
o 

3 

•o 
Q 

(/)" 

c 
o 

'•t-l 
Q. 

E 
(i> 

X 

UJ 



o 




n 


o 






c 




c 


V) 




CD 


l/> 




(U 


o 




ili 


^ 






O 




o 
F 


■a 




ro 


di 












(/) 




o 


3 












•a 







< 




Q. 

E 


m 






c 






3 


■n 




0) 


3 
C 


to 


— 


■^ 


03 


< 


C 




■ 


o 
9 


0) 


"^ 


ro 


tu 


0} 


3 





h- W < 















*- CO Ol 


T (O CN 


1^ 


en to 


CO o 




tocNcnincNsjcMO 


s- CO en sf CO CN h- 


Ol 


CD CO 


o 




to CN en 


CN 


1 














o ■^ 


03 


O ^ CtJ 


^ O CD 


en en 


5 


CNCDOlOCOsrOCM 


o -q 


oo c 


SI 


OO 1- 


o 


OO en 


en 


CO CN CO 


en 


in 1 








c 






lo t: 


CO 


CM CN O 


CO CN ■^ 


f- CN 


o 


to T- 


CD CN CN CO Ol CO 


in s. 


ID CM CN O to 


CM 




CM 


o to s- 


CD 


c 










3 




C31 


(D to 


in' fo" CD" 


CD IT 


■^ 






^" 


tc 


CM en oo in oo t^ r- 


(D CD 


in CO oo o 


in" 


sr" S-' 




st" to" CN 


en 


cc 












m 


CJ 




<N 1^ 


■^ 


CD ^ 


CM 


r- oo 


CD 


T 


r- CM oD Ol in CN CO 


rj 




CN r- 


SJ 


CO 




CM r^ 


oo 


to s: 


Pv. 


CN 


c 






ro 








r- 








in 


O CN O 


oo o 


CD 


OCMsj-Or^tDCNCN 


K 






»- in o 


CM 


o oo 


o 


to O CN 


SI 


CO 1 




E 

TO 






















OJ CD 


m" o 


-^r 


to" sj cm" >- 






T- to 














cm" 


cd" in 


o" 


sT" cd" st 


cm" 


OC 














in 


















" 




















in 










































S iC 


s 


in «j i^ 

CO as CD 


CM CO OT 


r^ CO 
in CN 


§ 


i-cpcMing-cninto 
to^r-enensj-cNico 


in in ■"T in ^ r- to 

(7> CO CD to CO CD CM 


CO 


to r- 
Ol in 


CO 
CM 


CD T- (C 
ST to -^ 


CN 


g ■ 




o 

1— 







£ 




in ■^ 




ID (O ^ 


O r-. 


in 


oo oo 


CD 


tc 


in CD o in CN to ^ 


in ST O CD to sj 


o 


f- 


in oo 


CO 


to to in to 


en 




£i 




S^ 


^" 


r-" 


CD ^ 


CO 


to' r- 


r-" 


to" to" 


in" 


sj 


■r-" cm" co" ■^" cn" 






r- 


cn t- 


CO to 




h-." to' 


co' 


in si' ^ 


CM 


r-' 






E 


o 


3 


CO 


*D 




O 1- 


a> 


r- 


(O in 


O CM 


r- 


in to ^ 
















O -r- 


Ol N. 


to 


to o 


CM 


r- in CD -- 










D 









in 






CO in 


en CO T 


in in 


to 


CM 




















CO in cn 


CO 


SI in 


in 


CO CN 












z 








(jT 












'" 


CN 


^ 


^" 




















ai 












^" 


CN ■^" 


"' 


























n T- 


tJ) 


T CO CN 


rv 


cr 


CD 


^ CM 


CM 


cc 


CO sr in ^ CO Ol o 


CO T- en sj- to CN h- 


en 


to ST 


CM 


(N 00 CO sr 


in ; 














O) cc 




O TT 


oo 




c 


CD 


CD en 


in 


CNO^'-inOOCOCM 


0» CD oo O ST CO T- 


o 


CO CD 


Ol 


in CM o 1- 


CM 








c 






1- (0 




CM CN O 


to CN 1- 




oo 


o 


er 


1- CD o CN in in CO 


s- CO CD CM CM O to 


CM 






CO 


o en ■^ 


to 






"6 
o 




3 

o 

E 




pi" 


«0* C£ 




in" co' (x5 


o ir 


■^ 


■r-" en 


•^" 


IT 


cm" cn oo" in' co" r^' r-' 


n co' 


in CO CO o 


in" 


M ^ 


en" 


si in cn" en" 


h-" 








CO 


CM 




CM r^ ^r 


to T- 


CM 


r^ 


r~ 


ID 


SI 


r- CM oo en in CN CO 


CM 




CN r- TT to 




CM r- 


p^ 


CD sr p^ CN 


o 










r- 








in 


O CM o 


CO o 


CO 


c 


CM sr o r- cn CN CN 


h-_ 








in o 


CM 


O CO 


o 


CD O CM ■^ 


to 






< 




















c^r CD 


in" o' 


^ 


tc 


sr CN -^ 






CO 














cm" 


to" in" 


o" 


sr" to" sr" cm' 


cd' 




1 










in 


















^ 




















in 












~ 






















1 










h- r- 


^ 


in cc 


r^ 


to -r- 


CD 


r- 


CO 


CD 


ej)incnmsrr--incD 


K 1^ 


^ 


in CD f^ CD 




to I^ 


CO 


CD en in cn 


CD ! 




E 

s 

c 










0» c\ 


(D 


CO cc 


CD 


CN cc 


cn 


in to 


CO 


■q 


ST CD er 


Ol ST CM CO 


0> CM CD CO CO CD CM 


00 


Ol in 


to 


CO sr ^ CD 


cn 









<rt 




«-J CO 


O 


to c^ 


■q- 


o r^ 


in 


to r- 


to 


tc 


lO CO O in CN to TT 


rt CO o to CO ST o 


r-_ 


m CO 


r^ 


CD CD in to 


en 




E 


^ 


C 


CD 


n 


h-" 


ci>" ■-- 


co" 


co" -- 




co" co' 


in" 


■q 


T-" cn" co" »-" cm" 




s* 


r--" Ol" T- 


to" co" 




K co" 


to* 


in sr T-' CN 






o 


3 


CO 


(D 




o ■-- 


en 




tc 


CD 


O CM 


h- 


in to 1- 










ID 




O t- 


Ol r-. 


S 


to o 


CM 


r^ in to ■^ 








D 









in 






CO in 


en c 


■<*■ 


in in 


co 


CN 














in 






CO in en 


CO 


ST in 


in 


n CN 








i 




z 








o»" 












'" 


cm" 




^ 




















Ol 












^' 


cm" »-" 


^" 














o 












CO I 


CO 


CM C 


lO 


to t^ 


1^ 




TT 


^ 




ST O sj 


to cn T- 


CD 


o 


co r- en T- S3- 


in 


o en 


T- 


CD Ol CO h- 


SI CM 1 


Q. 












00 


o 


■^ 


^ 


CO 


c^ 


■'J 


■^ 






CM 


CO to T- 00 ■<- 


■q- o to 


O) 


O CD O O TT 


CD 


CD o 


CM 


CO P-~ 01 00 




cn 












o> 




o -^ 


■^ 


ir 


Ov 


Ol 


CM in 


CO 


0- 


CO CO O 1- 


in o r^ 


00_ 


1- T Ol ST 01 


sr 


h- o 


sr 


O P- CM Ol 


CO o 


CD 

c 










i 


in 


•T 


o' en Oi 


co' CS 


■^' 




^ 


oo" 


cm' en en to' co ■^ 


CD T- 


m 


st' CD' cn" o" sf 


cn" 


cm" cm" 


ro" 


in en en cn 


1-" to 










o 




o> T- 


o 


p^ 


<T 


CD 


to CM 


CM 


r- 


CN O r- 


co ■>- CO r^ 


in 




CO CO o o 


CD 


CD m 


^ 


CM CD s- 


O 


CD ^ 


> 


Q) 




1 




(O 








CN 


c^ 


CC 




in o 


to 


r- 


CD CD CO ST T- 


00 O 


o 




s- CM CO Ol 


in 


to CM 


01 


eo (O to to 


r- in 


£ 


E 








oo' 






CN 


CM 


CN CC 


CN 


co" cm' 


cm' 


ir 


■^" r^" c^ 


CM to n <- 


o" 






■>- -^ o 


o" 


o" co" 




cm' in si' r^" 


cd' oo" 




o 

c 










fO 










CM CN 


in 


■q 


CD 


CN 


CM 1- 










^ 


O) 
CN 










^ 


CM 


in si 


to 


CN CM ^ 


CN (N 


tu 


ID 
CO 










(M 


CO 




O 


r^ 


C 


CD 


O) 


cc 


CJI 


F-- 


tc 


en 'S 


f^ 


Ol CD in f^ 


in 


to r- to r^ o 


in 


o to 


~ 


SI -q- in ■.- 


r- i»- 












o 




Ln 




CN 


o 








c 


1^ 


CD 




o in er 


CO sj- CM CO 


CM 


in oo in CD cn 


r^ 


m in 




CO in to SI 


oo r* 


"D 


CO 







E 






o 


r- 


01 


If) 


■^ 


in 




IT 


CO 


CO 


f^ 


in CO c 


_ m CM to ST 


r) 


o in CO SI o 


r*-_ 


m ST 




CD CO SI (D 


01 r*. 


O 


H 


e 




1 


u 








in 


cm' 




in 


to" 


CN to' 


in 


? 




CM C^ 




CM 






t- 






h-" co" 


cm' 


in -q 




CM 


r~" ri 


^ 




o 




T 








IT 




CC 


rv 


CM 


C^ 


CN 


h- 


CD s- 












W 


o ■r- en r-. 


s 


ec 


O 


CM 


h- in to »- 




CO 


0) 




D 









r- 






01 




IT 


Ol 


CD 


IT 


in 


CO 


r\ 
















tn 




T- CO in en 


^ in 


in 


CO CM 








D 




Z 








'f 








cm" 


CN 


1- 


cm" 




^ 




















Ol" 












T- 


cm" ■r-' 


^" 












in" 


o 




















































































o 

■D 
TO 















1 




o ir 


CO 


CM C 


O) 


C 


^ 


Ol 


cc 


CO CM IT 




CO s- to 


u> 


o CO o <Ji in 


oo 


h- CM 


01 


in in CM in 


in ^ 
CM ^ 














CN 




c 






c^ 






to 


■^ 


IT 


en T- 


en CO 1- T in 


in 




1- to r- 


in 


cn CO 


to 


CM CM cn cn 






H 








CO 


CN ^ 






c 


<n 


O Ol 


fH 


'q 


to Ol o r- 'r- 




in 


to Ol Ol CO in 


oo_ 


o to 






ST in CD 


■^ CM 


^ 


c 




3 




to" 


o" 


oo" 


(N IT 


oo" 


*» 


cc 


t" 


cm' cm" 




tc 


co' h- 












co" in" cm" ■.-" cn" 




in" in" 




CO CD" co" r^' 


CO 0) 




o 






n 


m 


CO 




cc 


Ol 


CC 


IT 


T 


to o 




r^ 


CO 












0» 




oo CO o in 


CN 


en in 




to r^ CO 




in 




:3 








oo 


■^ 


SI 




m 


\r 




0) 


r- 






















n 




CO ST O CO 


OO 


CM r^ 




ST 1- 








n 


2 










•« 




r-" 


IT 


CI 


CD 


■q 


o 


o 


■q 


co" 




















w' 








CO sr 


to' 


o" T* 


to" 












ai 


ra 


■D 










c 








































CO 






























(O 


§. 













*~ 






































~ 














~ 




















m 


■o 










<e 




CJ) 


C 


CN 


CN 


1 


a 


_ 


cr 


en 


en 




g a 




in CO r-- o 




SI 




OO >- ST 




CO o 


CN 


in oo o ■^ 


S3 


^ 


en 












a 




CTJ 


CD 


c 


to 


CN 


in 


c^ 


r~- 


■^ 


c 


CO cn CN f- 




fv 


r- r^ sj- o 




CD in 


in 


CN en CO CD 


c£ O) 1 


c 

















CO 


■^ 


cc 


CD 




r- 


o 


fv. 


CD 


CN 




CD CO CN 








en h- 


ST ■.- 1- 




o t^ 


CO 


CN r- to CO 


in o 1 






E 




CN 


U) 




CN 


C^ 


01 


ai 


f 


o 


o" 


o- 


co" 


■^' 


tc 


iri r- 












o* 


cm" oo" co" tJl" o" 


en 


cm" cm" 


cm" 


st" cd' in ■<-" 




to 




w 


o 


3 


C0_ 


r- 


to 




CO 


to 






CM 


■q 


r^ 




CN 
















t£> 




en r- 1- ■^ 


o 


CM sr 




r- CM 








c 




3 









CM 




C^ 


en 


CO 


CN 


5 






■^ 




















h- 






CN in CD 




to rv. 


sr 












■»n 




z 








(fi 




■r^ 


CN 


c^ 


CM 


Cs 


^ 


r^ 
























in 












^" 


^ 
















o* 


0) 
Q. 

■a 






























































































IT 




CNJ 


CO 


in 


CO 


CO 


~ 


•g- 


ir 


in 


CO 


CC 


CM O" 


IT 


co ^ 


r- o 


o 


01 r- 


CD s- 


o 


~ 


ST CO 


Ol 


o to in CD 


01 m 














Ifl 




CM 


o\ 




CO 


r- 


r- 


ID 


(C 


CM 


to 


CN 


in c^ 


tc 


in to to to 


oo 


in CM ST CD o 


oi 


to en 




CO tn ST r- 


'^ r- 


E 


1 




C 










■^ 


o 


CN 


CO 


(31 


in 


CD 


ir 


"T 


r- 


sj 


SJ 


SI 


(V 


en in CO ST 


m 


to lo in in to 


p^ 


to CO 


CO 


r^ en ST o 


O in 




3 
O 

E 
< 












c\ 


to 


co' 






■C' 




to" 


en 


Ol 




cm' c^ 


•q-" to" cm' cm" 


(D 


cm" in to" r- 








in' 


in T- 


SI CO 


cm" T-" 


o 






C2. 


; 




Ol 






O 


n 


(0 


in 




T 


to 


CC 


in CO fv 


Ol cn to in 


f*. 




CM CD o en 








CO sr 1- 


o 


oo r- 


o 
c 


u 










CO 


s 


5 


T 




o 


■^ 




CO 






in c 


SI 


CM r- 


sr o 


■w 








in to 






o 






in o 


en o> 


1 








<7 










CN 


cn 


■c 


o' 


c 


to' 


to" 


cc 


cn" 1- 










rM 


oo" 












cn" 


cd' cn 


to' 


co' to" cm' •-' 


to' o" 










(£ 








































in 






























*" 


D 


■a 




















































































oS 













^^ 


^"^ 






^"^ 






^"^ 








^"^ 






~"~" 






^"^ 


^^~ 








^^~ 






^^~ 




^~^ 


^~ 








"""~~ 






~~ 




£t 


E 










US 


1 


CN 




CJi 


sj- 


Ol 


h- 


(O 


r- 


CN 


o 


in 


CM 1- 




^ 


r- 


CO CD 


^ 


t^ 


cc 


o in to 


CO 


O CD 


,_ 


CM <- 


ST in 


^ ^ 












<M 


o 


CI 


1^ 


f^ 


cc 




in 


CN 


r- 


r-- 


C 


co c 


cn 


to ec 


en CN 


in 


CM IT 


CM T- 


^ 


ST 




r-- 


CM in O CD 


to h- 









E 








h- 




CN 


CD 


tc 


r-~ 




s 




in 


■^ 


■v. 




O CM Ol 


ST O in S3- 


CD 


en CO en CM en 


T 


in o 


en 


T CO 0> s- 


sr o 








£ 


o" 


■O 




O 


m 


CM 


co" 




Ol 


co' 


CC 


to' 




00 


to" -r- 


CM s- CM 




cm" 


cm" c 


sl 


CN en 


cn" 


co" 1-" 


o" 


T- h- in T- 


r-' (m" 




ro 


o 


3 


CO 


ifl 




CO 


cc 




CM 


cc 


r^ 


CN 


cr 


in 


o 


CN 


in ^ 












Ol 






to t^ in 


in 


ST CD 


in 


o CM in T- 




to 




o 

1- 


D 









in 








CN 


CO 


c^ 


en 


r- 


o 


CO 


CN 
















t*. 












CM 


QD r^ 


o 


tO CM 






h- 




Z 








TT 


















"' 




















n 


















"' 


























O) 


CM 


CD 


CN 


n 


CD 




CN 


r^ 


CO 


■^ 








1 










1 


r^ '- 


c 




SI 


in CM 


_. 


to CM 


CD 


CD CO O 1 




tM 






C 








h- 


r- 


CD 


CO 


en 




in 


Ol 


^^l 


n 




in 


OJ 
















in CM tc 


cr 


to tc 






in to 




CM s- SJ 






CM 






O 








Cl 


n- 


CD 


cc 


CN 






o 


CO 


d 


oi 


CM 


Ol 
















h- c^ 


CO 


sj 


Cn tc 


sr 




CD en 




en CD CM 




(O 






Q. 








u 


o 


CN 


CO 


N. 


co' 


cc 




■^" 


CN 




o" 




tc 














«r co' ■.- 




co" 0" 


^-" 


cm" 


o" to" 


o" 


ai co' tD 




Ol" 






E 







€0 


CD 


r^ 


■^ 


CN 


CO 


r- 




CO 


<" 


CO 


ST 




r- 














h- 






o cr 


in 


in 




CM 


f^ 


to tjl t^ 




u> 










Ifl 


CN 


o 


00 




1-^ 


''T 




to 


c 


CD 


in 


















h- 






to o 


t^ 


to to 


in 


m CO 






r-_ 












M 




CD 


CO 


CN 




00 


CO 


r^' 


c 


en 


cm" 


















in 








cm" in 


!< 


in O)' 


Ol 


cm" s- 








r-" 






LU 








■«; 








CN 


CN 






























in 






























oo 















h- 


]I 


lO 


o 


CJI 


^ 




oi 


CO 


CN 


CM 


en 


m 




CO 


tJl 




ir 


O T- 


<o r- 


3 


CN 


c^ 


s 


^ 


in 


CM o 


ST 


o sr ST 


cn 


o in 1 




T3 


£ 








ifl 


CN 


o 


00 


in 


r- 






CO 


CO 


^ 


CM 


sj 


tr 


CO 


n 


cr 


m 




in 


CM CO 


n 


s: 


sr 


sr 


r- 




^ 


SI 


h- 


tr 


CM 


ic 


(O 1 




o 








«• 


CN 


f^ 




in 


01 


CN 




(D 


in 


CO 




to 


CN 




in 


CM r-- 


\r 


CN 


<N CD 


ffi 


cn 


S 


sJ 


CO 


O) 


ir 










c^ 


r^ 


-T 


'- 




1 
< 


i 




O 


CN 


t 


h- 


ro" 


r- 


00 


cm" 


CN 


Ol 


in 


in 


to' 


oo" 


in 


c 


tN 


in 


cc 


c^ 


c 


sr" 


to" 00 


si 


in 


c 


r- 


CO 


o" 


cc 


CM 


r»-' 


cm" in r^ 


cm" 


cm' s-" 1 




Ifi 




cn 


CO 


cr 


r>- 




h- 


en 


s 


cc 


s 


en 




r^ 




en 


ir 


s 


c 


CN 


CO ST 


<N 


Ol 


s 


en 




o 


p" 


r- 


CO 


en r^ 


Cs 


oo 


t^ 


to 




vt 


^ 


^ 


o 


■^ 


CD 




o 


o 


er 


T 


<c 


en 




CN 


Jn 


r- 


h- 


C' 




(o rs 




00 


SI 


CM 


to 




Ol 


in 


Ol c 


CN 


in 


r- 


h^ 










^ 


S" 


CO" 


CO 


00 


■^" 


CD 


TT 




00 


o 




en 


f^ 


00 


co 


CN 


tc 


SI 


co" 


oi" 






•^ 


O 


cm" 


r-" 


IT 


cd" 


o" 




c^ 


h- 


oo" 


c 


SI 




o 








ai 






n 


in 


in 


in 


C7) 


tc 


Ol 


to 


<n 
















r> 










CM 


to 


CO 


CD 


01 


CO to T- 




c^ 


in 






O) 








Ifl 








































■w 






























*" 














M 


r- 


CD 




en 


r- 




CN 


01 






en 


CN 


sl 


CN 


CD 




~ 


IT 


^ 


in in 


~ 






r- 


to 




cc 


^ 


CO 


ec 




to 


CM 


~ 


OO 








E 






« 


CO 


CO 


c\ 


Ol 


TT 


CO 








in 




in 


en 




o 








CO 


a> cTt 


^ 






to 


CN 


CO 


cn 


in 


CN 


s; 


to 


s: 






<o 






E 






^ 


o 


oo 




CN 


r-. 


■q 


CO 


CD 


CN 


to 


h- 


Ol 


tc 










tc 


■sr 


« ST 






sJ 


O 




in 


00 


00 


<0 CC 


in 


to 




00 






3 




f^ 


Ol 


ID 






in 


in 






in 


CN 




in 


s 




CN 


CO 




CN 






Tf 


h~ 


Ol 




CO 


CO* 




r^ 


to' 


co' 


IT 


3 




cm" 


r^ 


■»■ 











CN 


o 


CD 


m 


CO 


in 


en 






s 


^ 




r^ 


Jn 














(D 




o 




Ol 


r^ 


k 


CO 


o 


CM 


h- 


CO 






3 






3 
Z 








c 






■c 


a 


o 






m 




to 


CN 
















m 






CO 


in 


Ol 


■sr 


in 


in 


tr 


CM 








^_ 






"o 






s 




^' 


CN 


CO 


co" 


CN 


" 


cm' 




^' 




















o» 












^~ 


CM 


'" 


'" 












^ 


















































g 










































1 
f 


1 












E 

8 




















o 






E 






E 


E 












o 






o 










1 




i 




" 








































O 










a 






o 










O 

o 

CN 


o 
o 
in 






o 












c 






in 


o" 


in 


o 


o 


o 


in" 


8 


° 


w 


I 


ffi 


M 


o 










o 

in 


o 


in" 


o 
o" 


O 


o" 


in" 


8 


° 





















a 




o 




CM 


CN 


CO 


■^ 


in 


r>- 




tf 


tc 


tfl 










o 


C 




o 




CN 


CM 


CO 


S3 


in 


r- 




w 


(fl 


m 


b 


E 

3 




o 


o 








"t 


g 


M 


w 


te 


M 


(fl 


w 


w 


w 


W 


a 


a 


a 




1 


1 


1 


V 


o 
o 


m 


M 


W 


tA 


V* 


M 


te 


w 


W 


£ 


^ 


^ 


E 















o 



















a 








"D 


X! 


TD 


E 


D 


1 o 




a 


a 








a 








a 


■a 


■a 


x> 


o 


£ 




.b! 


Ol 








\ 


1 










■a 


"D 


T3 


"D 


"O 


"D 


c 


c 


C 


o 


1 


in 
w 

a 


a 


TJ 


■o 


73 


T) 


■o 


T3 


■o 


T3 


c 


c 


c 




W 














■ 






c 


C 


C 


c 


c 


C 


3 




3 


o 


o 


O 


O 


o 




T3 


c 


c 


C 


c 


c 


C 


c 


c 


3 


3 


3 


















1/ 

E 

: 
c 







o 


O 




3 


3 




3 


3 








o 

o 


o 


O 

o 


o 
o 


o 


! 


c 

3 


3 


3 


3 


3 


3 


3 


3 










E 




n 














O 


- -0 

c 

3 


g 

a 


8 

O 


8 

iri 


c 


in 


o 


o 


o" 


in' 


o 
o 


o 

o 


O 

o 






§ 


§ 


o 


t 






O 


in 


O 


in" 


O 


O 


o" 


in 


E 


S 


1 


g 

o 


19 

2 


















in 








CN 


to 


^ 


in 


r-~ 




CN 


in 






CN 


in 




o 




in 






CM 


CM 


to 


sr 


in 


r-- 




CN 






c 
















z 


w 


M 


tfi 


M 


V 


M 


t» 


tfl 


m 


OJ 


m 


W 


w 


te 


tfl 


(fl 


tfl 


w 


z 


m 


(fl 


tfl 


w 


t/t 


«9 


OT 


w 


w 


w 


W 


W 


»» 


M 


o 














< 








































H 
































z 


1 



34 



Individual Returns 2001 



(0 

re 



^ 

■a 
c 
re 
a> 

E 
o 
o 

c 

</) 
o 

O 

■o 

I/) 

< 



N 

E 



re 



C 

re 

c 
o 

u 

3 
T3 
0) 

Q 

i/T 

c 
o 



0) 
K 



O 

u 

c 

(A 
(A 
O 

i» 

(3 

■o 

M 

3 

< 



3 


■o 


<u 




0) 

3 
C 




— 


•S 


ra 


< 


C 




1 


o 


Ul 


CM 


o 





^ 


t 


ro 


0) 


w 

3 

ffl 


8 


re 






1- 


« 


< 













Ol 


OO 




O) 


in 


r- 




in 




f- 


r- 


in 


CN 


r~- 


CN 


CO 


Tj- 


Tf 


CI 


CO 


o> 


CD 




CD 


in 


r-- 




in 




r- 


p- 


in 


CM 


^ 


CM 


CO 


! 














CM 


o 


CD 


■^ 


CD 


CO 


CO 


OO 


oo 






■^ 


s 


o 


oo 


CN 


o 


in 


CO 




CM 


o 


to 


-a- 


CO 


S 


CO 


CO 


co 






T 


TT 




o 










c 




5 


CO 


o 


CO 


CO 


to 


CN 




CM 




o 


o 


CM 


in 


CO 


CD 


CM_ 


CO 




oo 


CO 


o 


to 


CO 


to_ 


CM 




CM 




o 


o 


CM 


>n 




to 












^ 


fO 


Ol' 


o" 


03 






■rr 


in 


Ol" 


(--" 


r-' 


Tf 


o 


o" 


t' 


cd' 




to" 


o" 


^'' 


to" 


cd" 


o" 


CD" 






■^' 


in 


cn 


h-' 


p>-.' 


•n-" 


o" 


o" 


cm" 










o 


CN 


o 


CO 


"J 


CO 


^ 


r— 




CM 


in 


in 


CO 


in 


CO 


CD 


r- 


■rr 


in 


CD 


CO 


CM 


o 


CO 


T 


CO 


TT 


r- 




CM 


in 


in 


CO 


in 


CO 


CO 


1^ 


TJ 






™ 




1 


lO 


CM 






o 


r- 


Ol 


CN 


CD 


CN 


CD 


o 


CO 


00 


h- 


r- 


to 




TT 


o 


OO 


CN 






O 


h- 


CD 


CM 


Ol 


CM 


cn 


o 


CO 


CO 


1^ 


r~ 












^' 








ro" 


(D 


cn" 


o' 


CO 




co' 


cd" 


in 


in 


r--" 


CO 


cm" 


in" 


ro" 


iri 










co" 


to" 


Ol 


O 


to' 




co' 


Ol 


it^ 


iri 


p^' 


o 






0) 

E 
o 








O 
CM 
















CM 


CN 


CO 




CM 
















° 






~ 










CM 


CM 


CO 




CM 






CM 






c 








CNI 


If) 


CD 


o 


O 


CO 


CO 


O) 




CN 


8 


CD 


Tj- 


CO 


r- 


QO 




s 


~ 


(D 


CM 


in 


CD 




o 


CO 


CO 


CD 




CM 




oo 


TT 


CD 


r- 


Q 


, 




75 








CO 


^ 


10 






r- 


CN 


CO 


O 


in 


in 


h- 


CD 


CD 


CO 


in 






<o 


■c 


to 




r^ 




CM 


CO 


o 


in 




in 




to 


to 








,° 


Il> 


^ i 




00 


CO 






o> 


O) 


O) 


CO 


CD 


N. 


CO 


o 


^, 




in 


in 


•q-^ 


TT 




CD 


00 


CO 


r^ 




O) 


CD 


CD 


CO 


CO 






o 


CO 




in 








n 




CO 


CN 


in" 




to' 




CO 


tt" 






co" 


oo' 








o 


tT 


CD* 






«o' 


cm" 


in" 








co" 


Tf 






co' 


to' 


o" 






to" 








E 


o u 


to 


(D 




(D 


r- 


oo 


CN 


CD 


T 


T 


CM 


cn 


r^ 




CN 


Tj- 












00 




to 






(N 


CD 


■^ 


-* 


CM 


cn 


p^ 


CO 


CN 


■n- 


CM 








3 


o 




CO 




in 




(D 


T 


in 


O 




h- 


o 


CM 




CM 














00 




in 


r- 




TT 


in 


o 




f^ 


o 


CM 


Ol 


CM 












Z 






cm" 




"" 


■?■' 


in 


in 


t" 


t" 


to" 


co" 


Tj" 


^' 


















cm" 






V 


in" 


in' 


Tj' 


t' 


to^ 


co' 


Tj-' 
























<n 


OJ 


^ 


<j} 


in 


r- 


^ 


in 


~^ 


CD 


o 


^ 


to 


O 


cn 


o 


CO 


in 


in 


■^ 


at 


CM 


,_ 


Ol 


in 


f^ 


t- 


in 


T- 


oo 


o 


^ 


"to 


O 


Ol 


CM 


1 












00 




o 


CO 


^ 


CD 


to 


ro 


00 


r^ 


in 


CD 


to 


in 


CO 


CM 


CO 


in 


TT 


CD 


oo 




o 


CD 


TT 


oo 


CD 


ro 


CD 




in 


Ol 




in 


CO 


CM 
















CM 


o 


S 


CO 


tp. 


f^. 




CM 




CD 




to 


(0 


■^ 


cn 


o 


cn 


CM 


CD 




CN 


o 


CO 


CO 


to 


CM 




CM 




CD_ 






to 


TT 


CO 












o' 


fO" 


O) 


o 


co" 






t" 


in 


cd" 


cd' 


co" 


CD 


to 


o 


ro" 


cn" 


o" 


CD 


O 


o" 


co' 


cd' 


O 


CD* 






•«T 


in" 


Ol" 




co" 


Ol" 


to" 


o" 


o 






■u 






O 


O) 


CO 


^ 


ro 


Tj- 






CM 


in 


in 


CO 


in 


CM 


r- 


r^ 


TT 


in 


CD 


CO 


CN 


a* 


CO 


TJ- 


CO 


T 


r^ 




CM 


in 


in 




in 


CM 






•<T 






2 




E 


tn 








o 


r- 


CD 


CM 


OJ 


CM 


CD 


o 


CO 


00 


h- 


r- 


to 




TJ- 


O 


CD 








o_ 


1^ 


Ol 


CN 


CD 


CM 


O) 




CO 


OO 












ij 






^" 








co" 


to' 


ai 


o" 


co' 




co' 


cd' 


in 


in 


h~." 


ro" 


cn" 


in" 


ro' 


in' 










ro' 


cd" 


Ol" 


o" 


co" 




oo' 


ai 


iri 


in" 


r^" 


o" 














o 
















CN 


CM 


CO 




CM 
































CM 


CM 


CO 




CM 






CN 






TO 

s 








CM 








































— 






~ 










~ 




~ 




















CM 




CD 


o 


o 


CD 


CO 


(J) 




(N 


o 


to 


~ 


t^ 


r^ 


CO 


_ 


CD 


cn 


(D 


CM 


_ 


QO 




o 


oo 


to 


Ol 




CN 




CD 


T 


i^ 


p^ 


O 














o 


rj 


CD 


o 


r- 




CN 


CO 


o 


in 


o 


-T 


(D 


ID 


to 


CO 


in 


in 


to 


r- 


O 


T 


CD 








CM 


to 


o 


m 






CD 


to 


to 


CD 






E 

8 

c 








00 


CO 


r- 


CO 


«^_ 


CD 


CD 


CO 


*». 




CO 


o 


(D 




in 


in 


Tj- 


TT 


in 


00 


oo 


CO 


r- 




CD 


CD 


CD 


CO 


oo 


r^ 






CD 




in 


CO 








oT 


cW 


CN 


in 








co" 


tt" 






co' 


oo" 


O 






o" 


i' 


to" 






CO 


CM 


in 




CD" 




co" 


Tj-' 






to' 


co" 


O 






to' 








o 5 


*3- 


oo 




CD 






CN 


CD 


tT 


TJ- 


CN 


CD 


h~ 


CD 


CM 


^ 












oo 




to 




CO 


CN 


CO 


TT 


Tf 


CM 


cn 


r^ 


CD 


CM 


^ 


CM 






D 


0) 




00 




In 






■C 


in 


o 




r- 


o 


CM 


cn 


CM 














00 




in 




Ol 


•n- 


in 


O 




h- 


o 


CN 


CD 


CM 












z 










" 


■^' 


in 


in 


t" 


T 


to 


co" 


TT 


^" 


















CN 






■T 


in" 


in 


TT 


TT 


to' 


co 


TT 
























O) 


1 


^ 


in 


■^ 




CD 


CO 


CO 


CD 


r-- 


in 


TT 


O 


o 


tT 


■^ 


in 


cn 


o 


U) 


1 


~oo 


in 


in 


o 


CO 


in 


f^ 


to 


CO 


CD 


r- 


to 


CD 


Ol 


^ 












1^ 




CD 


CD 


o 


OO 




CO 


to 


CO 


CM 


CO 


CM 


OJ 


CO 


in 




in 




TT 


■H' 






Ol 


to 


Ol 


O 


o 


in 


ro 


CO 


p^ 


in 


Tj 


to 


CO 


CO 








c 




h- 






cf>. 


■^ 






to 


CN 


ID 


P- 


CD 


CD 


in 


CD 




f^ 


oo 


o 




O) 






CD 


h- 


Ol 


O 


r^ 


oo 


p- 


CN 


in 


o 


CN 


CO 


to 


00 










<ji 




CO 




r- 


CN 


CO 


CN 


CD 


CN 


(N 


o" 


CO 




Tx' 


in 


o' 


co" 


cn 


CO 


o> 




CD 


o 


CM 


oo 


CM 


CD 




01 


CS 


co" 


CD 


CD" 


r^" 


to" 


at 








o 


OD 


s 








in 


CO 




CO 


CD 


CM 


CD 


OO 


Ol 


CO 




CD 




o 


in 


C^J 


CM 




CD 


o 


00 


in 


in 


P-- 


CD 


QO 


to 


r- 


CO 


in 


01 


CM 


n 




0) 




1 


^ 


c> 




CN 




o 


T 


CO 


(N 


r- 


to 


in 


cn 


OO 


CM 


CO 


<N 


r- 




in 


CM 


o 




CN 


r-- 


CM 


in 


in 


o 


CD 


in 


in 


CD 


CO 


CM 


1^ 


OO 


n 




E 






rt 






o 


CN 


CO 


to' 


CD" 


T 


in 


CD 


in 


CO 


S 


tT 




cd" 


r-" 


cd" 


O 


oc 






Ol 


O 




in 


(D 


tT 


in 


cn 


in" 


to 


t' 


■^" 


^" 


w" 




o 






^ 








CO 


in 


to 


r- 


in 


CM 


oo 


oo 


o 


CM 










CN 


CO 








CO 


in 


CD 


r^ 


in 


rM 


to 


CD 


o 


in 


CM 


CD 






i 








o 








































o 










































r-" 








































T- 






~ 




~ 










~ 






_____ 


__^ 


__^ 


_. 




^ 
^ 
fS 








V 


1 


T 


^ 


00 


(O 


CD 


to 


TT 


in 


T 


~ 


CD 


in 


■C 


r- 


cm 


oo 


Ol 


■^ 


(D 


1 


CO 




Ol 




to 


Ol 


(N 


o 




_ 


OO 


^ 


in 


r>^ 


S2 










CM 




CO 


TT 


CN 


o 




CN 


4 




OJ 






^ 


in 




to 


T 


CD 


r-~ 


h- 




CM 




to 




CM 


(O 


OO 


CM 


CN 


TT 




CM 






* 






C 




^. 






h- 


r- 


r^ 




in 


uS 




CM 


CD 


O 


in 


in 


in 


■V 


■c 


in 


00 


1^ 




r- 




O) 




CD 


to 


r- 


CN 


CN 


CD 


CD 


■^ 


in 


CD 


(0_ 




1- 






r— " 




CO 


CD 


co 


CD 






CD 


T 


CO 


r^ 


O 


o 




o" 


■t" 


CD" 






lO 




in 






o 


CD 


Tj- 






CN 


to" 


O) 


o" 




i? 








D 


O 3 

0) 


5, 


o 

CO 




CD 

in 


CO 


CD 


s 


£ 


S 


TT 


s 


g 


CN 


QO 
CD 


CM 
CM 


■V 












e: 




s 


r^: 


a 


9 


s 


s 


■V 


CN 


g 


P- 
CM 


p>~ 
cn 


CN 
CM 


TT 


CM 


5 


i 




z 






3 




*" 


in 


CO 


in 


''T 


■<J- 


(O 


CO 


'T 


^ 
















~ 








TT 


in 


un 


T 


T 


ID 


CO 


tT 














1 










00 




o 


o 


CM 


m 


CO 


(O 


p— 


O) 


o 


to 


CO 


CO 


r- 


"<d" 


CM 


CM 


Ol 




Tf 




to 


1^ 


r^ 


~~^ 


^ 


P~- 


~ir 


(D 


CO 


CD 


in 


h- 


CD 


,_ 


-^ 










(7> 






Tj- 


CN 




CD 


to 


00 


r— 


TJ 


CD 


in 




in 




TT 


in 


r- 


tT 


CO 




o 


(> 


to 


o 


CO 


to 




cn 


o 


OO 


8 


co 


TJ 


in 


U> 


0) 










s 








r- 




CO 


CO 


to 


in 


<£> 


in 




CO 


CD 




T 


CM 


TT 




o 




h- 


O 


r- 


cn 


CO 


CO 


CD 




CM 


T 




CO 


CO 


<D 


o> 


c 
o 






c^ 






CO 


in 


r-. 


CD" 


o 


CD 


to 




CM 




o" 


to' 


to" 


cm' 


cm' 






CM 




QO 


r- 




cn 


CO 


in 


CD 


in 




cm" 


s:^ 


O 


to" 




o 


c 






s 


<7> 




CJ) 


CD 


CD 


o 


ID 




to 


CM 


O 








CM 












Tl 




CO 


in 




to 


to 


in 


tD 


CM 


o 


r^ 


o 




CM 




S 


(0 




c 


3^ 


n 




00 


rj 


CNI 




r^ 


00 


r- 


in 


CM 


T- 


tc 


1- 














c 




^ 


■V 


(£ 


cn 


TT 


h- 




ir 


CM 


^ 


CD 


T- 






^ 


o 


tj 




< 




09 




"^ 


CD 


en 


T 


oo" 


■c 


CD 


CD 






















*fi 




CO 




SP 


J^ 


00 


TT 


CD 


CD 


r^ 












cm" 


D 








a> 




CO 


CO 


CM 


CM 






























^ 






CN 


CM 


CM 






















u> 


c 


1 


























































~ 










~ 














1 


■u 

s 








G 


! 


fe 


§ 


in 


CO 
CD 


■^ 


CO 

CM 


s 


CM 


§ 


s 


~Z 


RJ 


CO 


s 


s 


CO 
CO 


5 


CN 
CO 


u 


1 


? 


CO 
CM 


s 




o 
3[ 


CD 


CO 


fi 




a 


CO 
CO 


CM 


- 


in 

QO 


in 




c 


0) 


c 




cc 






in 


■^ 


r- 


o^ 


CM 


■^ 


Tf 




^ 




CO 


in 


CM 


■^ 


■^ 










in 


to 


in 




cn 


O 


CO 




o 


T 


CD 


CO 


in 


CO 


(D 




ro 


^ 




c 




CO 


rv 


CO 


CO 


H' 


m 


CD 


in 




CM 


CO 


cm" 


in 












^ 




■^ 


r- 


CD 


o 


CD 


to 


CD 


in 




cm' 


CO 


cm" 


m" 


cm" 






w 


E 


o ^ 


^ 


en 




00 


h~ 


O) 


CN 


CO 


CD 


TT 


CM 




TT 


CM 


CM 














at 




■^ 


CM 


^ 


t; 


in 


CO 


5 


Si! 




TT 


CM 


CM 










D 


0) 




in 




in 


CN 






o 




CM 


o 


in 


CM 


















o 




in 


r- 


CD 


CO 


CD 




(N 


o 


in 


CN 
















z 










o 


CO 


to 


in 


t' 


CO 


■^ 


CM 


*" 


















~ 


M 
(O 




" 


Tj- 


in 


TJ- 


CO 


CO 


■^ 


CN 




~ 










n 












00 


[ 


CD 


in 


CD 


CM 


TJ 


CD 


CD 


tT 


in 


in 


CD 


to 


in 


CO 


r- 


in 


O 




•W 


1 


oo 


CO 


in 


TT 


CN 


r- 


CM 


o 


in 




SP 


C! 


f^ 


^ 


5 












r^ 




O) 


p- 


to 


CD 


(N 


(N 




CN 




oo 


CO 




h- 


cn 


o 


oo 


o 




O 




CM 


Ol 


CM 


(D 


o 


Ol 




OJ 


CO 


•v^ 


o 


■^^ 


^ 


h- 




c 




c 




Tt 




CO 


CN 






CM 


CO 




r- 


in 


CO 


CN 


(O 


co 


in 


o 


to 


Ol 




o 




oo 


TT 


CO 


Ol 


to 


CD 




TT 


CM 




in 


in 


to 


to 


U) 




o 




3 




CS 




CJl 


o 


^ 


CO 


o' 




CD 






O) 




h-" 


to' 


cd" 


TT 


in" 


r-' 




(D 




h- 


to 


r- 


to 


o 


r~ 


iG 


CO 








oo" 


oo' 


co' 


in 




3 




o 




o 






CN 


CO 


m 


CD 




OO 


Cn 




■^ 


CO 


o 


CO 


o 


to 


CO 


CN 


TT 


at 




CM 


h- 


p^ 


(N 


in 


QO 


CD 




Q 




'^ 


Q 


in 


CM 


o 






E 




■^ 




5 




o 


■^ 


CD 




<D 






o 




CO 


in 


in 


cn 


CO 


cm 


r- 


at 








in 


to 


in 


CN 


in 


r- 


CD 


r- 


in 


CO 


TJ 


in 


^_ 




"O 




< 




00 






Tf 


r~- 


r-. 


to' 


CD 






CD 


cc 




cd' 


co' 






cn' 




CM 


tf 








CN 


Tf 


in 


00 


CD 


O) 


S 


1^" 


p 


Ol" 


co" 


co' 


CM* 













h- 
















CN 


CM 


CO 




CM 
















u 




















ro 




CM 








CM 




T3 

■o 

0) 

E 
























































































^ 


1 


CJ) 


CD 


0) 




CD 


CD 


r- 




CD 


cn 




CM 


f^ 


cm 


in 


rsi 


to 


in 


o 


, 


CO 


P- 


o 




ro 


h- 


00 


■^ 


cn 


o 


T 


CD 


*s 


in 


n 










u 






CO 


CD 


CO 








CO 


O 


CO 


00 


CO 


CD 


o 


CD 


Ol 


r- 


T] 






CM 




rsi 


£ 


CO 


f^ 


CM 




CM 




3 




in 


o 


vn 




0) 





c 




GO 




TT 




in 


CO 




O 


(N 


CN 


Tj- 


CO 


o 


■^ 




CO 


CD 


CD 


TT 


CD 


f 




CN 


to 


■^ 


o 


cn 


CN 


CD 


to 


o 




CO 




o 


m 


in 






rt 


CO 


c 




<£> 


(D 


TJ- 


CD 


CM 




r^ 




O) 


CD 




cn' 


cd" 


cn 


co" 


in" 






tn 






CO 


o 


CD 


CO 


cn 


C^ 


!£ 


C! 


iri 


^fi 


co" 


Sfi 




r-* 






E 


O D 








in 


CO 




QO 


CO 


o 


TT 




m 


CO 




CD 


CO 












00 




CM 


■q- 


CD 


Tj 


CN 


in 


(D 


^5 


tt 


G 


in 


(D 


CO 


CM 


CM 




o 


D 


c5 




oe 






CO 


to 


CD 


CD 


O) 


cn 


P-. 


in 


o 


















h- 








CO 


in 


to 


CO 


CO 


ID 


in 


o 


CD 








O 




z 






^ 
















'" 


^ 


CN 


^ 


















c 




















CM 
























CM 


^ 




en 




Tj- 


in 


~ 


ro 


o 


CD 


CO 


in 


CO 


1 


1 




1 


1 


, 


M 


00 


CO 


CO 


r- 


CO 


^ 


^ 


^ 


r^ 


CO 


o 


CD 


^ 


1 


1 


O 






c 






OO 


CT) 


o 


r- 


5 


CO 




y] 


ro 


r- 




in 


CN 


CD 














T 


in 


CN 


r- 


CO 


o 


^ 


CN 


ifi 


it 


o 




CD 


O 






«o 






g 


1 




oc 


CN 


CO 


CD 


OJ 


r- 


CM 


CO 


O 


o 


£ 


r- 


in 


r- 
















o 






CO 


in 


in 


in 


00 


cc 


r- 


CD 


CO 


to 






h- 






Q. 

E 


-^ 


n 


CD 




^ 


CD 


TT 


CD' 


(D 


CT) 


CM 


Tf 


CD 


,_ 


o" 














c> 


r- 




00 


"5: 


CM 


TT 




^ 


c 


CN 


in 


CN 


o 






CM" 






E 


(N| 


A 






CD 


CO 


CO 


<D 


00 




CD 


o 


■a 


00 


r- 














(0 






00 


in 


p- 


^ 


93 






in 


ro 


h- 


1^ 






2 






■^ 


OO 


(£) 




CO 


S 


CM 


CM 


CM 


in 


CM 


in 


CD 


h- 
















Ol 






QO 


CO 


co 


in 


cn 






^ 


CD 


h- 








a> 






X 

LU 




5 




CN 


CD 


CD 


h- 


n 


CN 


CO 


"" 


CM 


CO 


OJ 
















a 






in 


in 


in 


CO 




00 


^ 


CN 


ro" 


CN 








CO 




Q> 






Ol 


CN 


o 






CD 


CO 


^ 


in 


in 


o 


to 


j^ 


(D 


~~^ 


r~. 


r- 


TJ 


O 


O 


in 


■^ 


QO 


CO 


Z 


CD 


ro 


o 


O 


CD 


r^ 


G 


:? 


CO 


e 


^ 


V 






E 
o 






Ul 


o 




r- 


in 


OO 


oo 


to 


in 


(O 


CN 




o 






(-- 


O) 




o 




o 


in 


in 


Ol 


CD 


^ 


00 


CD 


O 


r^ 


■^ 


ro 


Cn 




CO 


O) 


in 




2 






r»- 


^ 






r- 


to 


CD 


^ 


CD 


to 


r-~ 


TI 


CO 


Ti 




in 


■^ 


oo 


r- 


n 


f> 


CO 


in 


CD 


O 


o 


•(T 


in 


CO 


CN 


CM 












in 




o 








CD 






in 


CD 


in 


s 


CO 








in 






h-" 


cn' 




r-" 


in 


rt 


O) 


T3 


CN 


in 


CO 




r- 


oo 


^ 


S 


Tj' 


J? 


c^' 


co" 


co" 


r*r 




D 


c 


Q) 'S 


^ 


g 


9 


g 


S 


CO 


CM 


to 

CO 


tn 

(O 


g 


to 


g 


ti 


g 


5 


s 


s 


5 


CO 


in 
(J) 


r 


s 


CO 


CM 
CM 


£ 


s 


i 




ro 


a 


CO 


P^ 


CN 


s 


in 

CM 


8 


ss 




? 


~ n 




oc 


CD 


r- 


CO 


iq- 




in" 


c 


T] 


to 


in 


cn 


CO 


S" 


oo" 


CM 


P^ 


cd" 


o" 


CN 


c 




TT 


P- 


''T 


Tj 


ro 




CN 


^ 


5 


s' 


t- 


co" 


to" 


co" 


ivT 




o 






o 




CN 


(D 


CO 


O 


o 






S 


■^ 


o 


o 


CN 










CN 


u 






CO 




CD 


o 






<£ 


o 


CN 


CD 


CN 


h- 


in 






CT 






tf) 














■^ 


CM 




CM 






























"" 




CN 




CN 


T- 


J] 


















o 


CJ) 


in 


~ 


o 




(D 


CM 


CO 


CO 


r^ 




CO 


s 


O 




■^ 


to 


Ol 


h- 


(N 


in 


CD 


o 


O 


00 


ro 


S 




CN 


s 


co 


TJ 


OO 


p^ 


s 


s 












CM 


CN 


o 




in 


O 


CO 


in 


h- 


r-- 


r- 


cn 


CO 


00 


r- 


•s 


r- 




r~ 


M 


s 


(D 


o 


r- 


t;; 


Gi 


z 


2 


Ifl 


s 


s 


r- 


CD 


ffi 


s 


s 






5 

E 






^ 


r^ 


CD 




o 


■q- 


O 


CM 


to 


to 


in 


1^ 


cr 


r^ 


^. 


in 


■T 


in 


QO 


a 


r^ 


CO 


Ol 


CD 


Ol 


ro 


CO 


r*. 


CO 


o 


CD 




in 


CO 








S 


o 




o 


(71 
CO 


C^ 




00 


r- 


s 


$ 


CN 


o 


CD 


CO 
CO 


CN 


TT 


o 


TT 


to' 


'-" 




s 


CN 


in 
ID 


r^ 


g 


CN 


CO 
CD 




TT 


CN 




co' 


g 


CM 


Tj 


co' 
CM 


CM 






3 




C> 


§ 


h- 


5 


00 


CO 


h- 






r— 




(N 


CD 


(N 














a 




in 


r^ 




TT 


in 






f^ 




CM 




CM 










Z 


o 








O 


00 


CO 


in 


TJ-' 


'T 


CO 


CO 


■^ 


" 


















r 






TT 


in 


in 


TT 


TT 


CO 


co 


Tt 












in 




































i 








Q 


g 










































































d 
o 
o 

8 






O 


o 






































0) 


i 








03 

E 

8 

c 








g 


J 


o 




g 




O 

g 


§ 

a 

s 

c\ 


1 


o 


o" 

8 


O 

o" 

O 

o 


o 










a 


8 




g 




o 


o 


o 
o 


8 

O 


1 


1 


1 




i 

o 




c 










5 


in 


o 


in 


o 


o 


in 


8 


O 


vt 


cm" 

*0 


s 


w 


i 


i 


C 




s 


O 

in 


o 


in 


o 


O 


o 


o 

in 


8 


g 


s 


° 




w* 


TO 












o 




CN 


CM 


CO 


Tl 


in 


r~. 




M 




M 






C 
D 


1 

c 


E 




c 
a 

1 




o 




CM 


CN 


CO 


■<3 


in 


r- 




« 


M 


« 


o 




O 

to 


in 

I 








w 

o 
a 

a 


in 


"a 

c 


w 




<^ 





OJ 

1 


w 


a 

1 


d 

c 
3 


C 


"O 

c 

D 

8 


T3 

C 
D 


c 

8 


"O 

c 

D 

8 


£ 


in 
tfl 


a 

■a 

c 


Si 
■a 

c 

13 


C 
3 


w 

1 

c 


1 




M 




d 

c 
3 


C 


1 


I 


o 


E 
o 










E 

: 




1 


D 


















O 


O 








X 


a 
















o 










£1 










3 


g 




§ 


g 


g 




g 




§ 


8 


O 


1 


g 


g 


§ 


g 


^ 


t 






^ 




I 




? 


E 


s 


g 


o 


o' 


g 


s 

o 


s 
S 










e 


n: 




c 


a 


in 


o" 


in 


o 


o 




in 


o 


in 


O 


o 


o 


K 

> 


13 




o 


in 


o 


in 


9 


o 


9. 


iri 


o 


O 


o 










o 


(^ 


in 


VI 


M 


CN 


CN 


(O 


a 






W 


t» 


Vi 


m 


te 


cm' 


in' 


s 


o 

z 


W 


m 


M 


tfl 


CN 


a 


ro 


^ 


in 


r— 
w 


tfl 


S 


*A 


t/} 


c 
o 












< 








































1- 
































z 



Basic Tables 2001 



35 



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



Status 

(All figures are estimates basecj on samples— money amounts are in ttiousands of dollars) 



Item 


All 
returns 


Joint returns of 
married persons 


Separate 
married 


returns of 
persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


Adjusted grass income less deficit 

Salaries and wages 


130.255.237 
111.227.450 
67.479.816 
4,557.381 
32,621.151 
22,132,023 
437.859 

13.611.559 
4.406.790 

15.116.604 

10.839.824 

1.615.885 

8.834.138 

22.262.774 

5.654.967 

4.937.970 
661.527 

6.496,507 
537,342 

2,006,870 

8,799,886 
10,779,280 

5,610,987 
23,497,092 

3,448,457 

4,405,667 

1,290,496 
14,574,036 

3,559,792 

944,791 

69,957 

44.562.308 

7.571.522 
43,797.188 
36.800.610 
39.386.782 
97.424 
11.795,104 
84.238.233 
11.116.629 
104.174.654 

1.120.047 
49.792.710 

6.184.507 

139.097 

26.452.875 

7.212.554 
22.096.605 

3.942.604 

4.412.721 

248.255 

269.648 

6.745 

33.075 

94.763.163 

94.763.530 

97.562.939 

120.440.062 

114,798.386 

13.167.855 

99.011.975 

24.581.130 


6.170.603.942 

4.565.229.218 

198.177.814 

55.582.376 

119.533.324 

21.219,499 

6.685.857 

249.507.231 
32.734.734 

349.491.485 
22.964.034 
-1,896.996 
94,327.585 

338.745.409 

64.185.119 

34.507.714 

3.201.841 

225.110.095 

10.219.766 

-11.004.781 

26.890.925 

93.559.363 

19.508,967 

60,572.768 

7,406.866 

2.711.733 

13.114.412 

18.134.959 

8.177.397 

2.180.570 

123.296 

884.528.260 

47.071.726 

307.974.817 

349.900.751 

139.241.476 

1.746.732 

69.574.938 

466.971.032 

14.936,559 

4.268.506.425 

6.756.705 

45.631.198 

2.721.061 

30,496 

22.427.229 

5.156,254 

5.057,456 

6.254.559 

1.470.200 

1.438,041 

713.974 

24.274 

41.811 

887,936.276 

887.973.968 

925.434.591 

1.038.129.848 

773.325.891 

220.195.712 

202.274.032 

91.822.703 


51.034.384 
43.926,527 
36,513.906 
2.612.789 
18,472.362 
14.834.017 
31.635 

8.381.428 
2.919.441 

8.525.059 
6.413.930 
1.206.424 
5.331.207 
12.669.690 

3.811.934 

3.322.385 

412.345 

4,659.005 

251.748 

1,596.656 

4.203.117 

6.795.224 

3.395.086 

13.510.883 

2.235.601 

1.787,903 

987.848 

9.197.145 

2.409.203 

498.920 

49.107 

28.196.718 

4.223.562 

28,007.122 

25.208.685 

25,954.131 

48.270 

6.612.220 

22.371.245 

5.555.832 

45.122.129 

742.248 

25.446.457 

3.991 .648 

40.489 

17.298.783 

4.037.349 

6.810.433 

2.436.246 

607.432 

185.460 

200.872 

5.896 

17.203 

42.314.963 

42.315.103 

43.621.567 

48.278.332 

45.993.145 

7.575.260 

35.665.002 

12.540.767 


4.068.508.826 

2.940.551.841 

123.472.746 

34.944.358 

73.380.106 

15.795.945 

174.876 

181.250.997 
22.528.218 

258.937.804 
14.178.863 
-1.201.828 
64.559,601 

220.509.871 

46.088.584 

23.870.500 

2.051.323 

189.140.654 

4.495.167 

-8.817.519 

13.538.764 

66.515.088 

14.385,704 

42,308,286 

5,483.181 

1.085.718 

10,640.801 

13.219.473 

6.445.975 

1.405.783 

101.183 

636.677.627 

22.576.634 

232.306.630 

262.082.198 

104.779.094 

1.173.873 

39.879.880 

169.842.630 

8.721.462 

2.906.530.664 

4.949.405 

30.269.014 

1.738.685 

11.218 

16.667.328 

3.121.155 

2.002.112 

4.566.968 

163.796 

1.160.503 

566.427 

19.187 

29.017 

632.022.894 

632.042,648 

659.535.474 

714.300.310 

517.229.948 

162.751.877 

102,495.015 

65,408,048 


2,441,481 

2,098,244 

1.003,939 

55,841 

399,264 

464,989 

6,191 

251,648 
83,740 

172,112 

148.146 

23.651 

88.970 

298.709 

75.134 

58.049 

3.423 

105.109 

7,341 

17,113 
157,778 
136,998 

75,048 
340,690 

38,916 

23,330 

250,579 

55,940 

16,195 

146 

1.054,712 

155.044 

1.010.276 

760.876 

804.484 

6.865 

280.687 

1.318.568 

83.369 

2.181.350 

50.221 

738.875 

31.851 

961 

394.123 

355.952 
55.139 

6,649 

5.015 

51 

528 

2.117,484 

2.117.633 

2.175,034 

2,214,375 

2,108,697 

174,661 

1,474,689 

809,141 


101,768,827 
73 435 620 




3 914 349 


Tax-exempt interest 

Dividends 


1,426.395 
2 649 750 




417 237 




236 090 


Business or profession: 

Net income 

Net loss 


5.045.244 
960 271 


Sales of capital assets: 


10 621 393 


Net loss in AGI 

Sales of property othier than capital assets 


178.161 
-140 041 




870.436 


Pensions and annuities in AGI 

Rent and royalty 

Net income . . 


4.464,396 
1.208.033 




466 321 




39.792 




4.181.585 




327.485 


Farm net income less loss 


-130,102 


Unemployment compensation 


521.431 
1,004.422 


Other income less loss 


253,738 


Total statutory adjustments 


1,092,917 


IRA payments 


54,129 


Student loan interest deduction 






158,486 


Deduction for self-employment tax 


345,306 




117,517 


fvloving expenses adjustment 


33,802 
152 




15,923,437 


fvledical and dental expenses deduction 


543,487 




5,388,168 


Interest paid deduction 


6,241.749 


Contributions deduction 


2.824.426 




34.502 


Total miscellaneous deductions , 


1.748.359 




4.987.648 


Additional standard deduction .. 


77.234 


Taxable income 


77.019.338 


Alternative minimum tax 


198 826 


Total tax credits 


719 731 


Child care credit 


16.040 


Credit for the elderly or disabled 


205 


Child tax credit 


287 969 


Education credit 






70.603 


Foreign tax credit 

Earned income credit used to offset income 
tax before credits 


294.108 


Minimum tax credit 


23 206 


General business credit 


24.923 
556 


Nonconventional source fuel credit 


1.247 


Income tax after credits 

Total income tax 


17,599.937 
17 600 904 




18 403.150 


Total tax payments , , 


19 203 518 




12.308.872 


Estimated tax payments 


5 181 688 




2.227.299 


Tax due at time of filing 


2.499.812 



Footnotes at end of table 



36 



Individual Returns 2001 



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) 



Item 


Returns of heads 
of households 


Returns of 
sur^/iving spouses 


Returns of 

single persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


Adjusted gross income less deficit 

Salanes and wages 


18.493.710 

17,311.398 

4.449.959 

101.552 

1.357.909 

1.815.617 

173.961 

1.495.230 
319.102 

612.320 

479,221 

58.750 

365.104 

1.385.155 

218.723 

321,520 

15.312 

220.559 

17,375 

54.199 

1,511,504 

275,799 

456.530 

2.332.878 

219.525 

447,515 

43.995 

1.506.736 

189.102 

76.781 

•1.870 

3.463.488 

595.426 

3.407.619 

2.960.337 

2.955.909 

7.000 

1.269.250 

14,919.932 

343,662 

12,506.528 

120.389 

10.439.859 

2.028.478 

•3.956 

7.936.677 

729.749 

5.839.895 

105.392 

2.729.921 
8.525 

"4.667 

7.405,062 

7,405,111 

7,599,088 

17,043,330 

16,818,703 

380,776 

17,279,666 

980,407 


488,896,347 
430,731,284 
4.930,959 
781,404 
2,939,899 
1,246,170 
2,461,684 

17,268,932 
2,043,142 

8,524.267 

888.183 

-121.574 

3.440.527 

13.911.801 

1.814.724 

2.270.845 

86.842 

5.232,834 

454,227 

-342,451 

4.345.103 

1,680,150 

-112,404 

3.558.678 

308.586 

200.124 

341.841 

1,219,306 

338,293 

201,032 

•1,928 

52.683.585 

2.083,128 

14,375,179 

24.105.295 

6.233.345 

95.003 

6,328.207 

99,114,939 

382,302 

239.695.315 

254.811 

9,164.935 

911.877 

•734 

4.981.283 

510.302 

1.302.522 

278,750 

1.118,749 
32.243 
"6.455 

33.769.624 
33.771.965 
35.457.003 
59.298.783 
53.555.760 

4.455.201 
48,899,386 

3.221,008 


74,242 
63,148 
41,539 
3,236 
16,629 
23,347 

9,826 
405 

3.885 

12.520 

1.847 

2.389 

25.297 

1.959 

5.989 

961 

3.125 

229 

1.209 

4,876 

5,025 

6,243 

17,209 

935 

931 

777 

10,972 

4,127 

8 

35,525 
5,305 
35,525 
31,610 
33,632 

5,704 
37,686 

2,939 

57,223 

166 

49,059 

6,321 

34,919 
6,517 

23,531 
4,557 

11.754 

13 

"45 

41.851 
41.851 
41.929 
64.563 
51.465 

4.735 
61.163 

8,380 


3,429,183 

2,330,883 

145,621 

31,816 

55,988 

31,739 

209,467 
1,855 

50.057 
32.983 
11.249 
12.644 
389.529 

20.849 
84.587 

8.256 

141.504 

69.884 

-6.708 

9.847 
19.804 
54.262 
36.932 

1.870 
323 

9.782 
15.668 

8.452 
34 

841.034 
52.145 
201.367 
423.071 
159.027 

20.236 

285.031 

2.645 

1.890.329 

576 

45.818 

3.118 

25.279 

1.585 

5.384 

524 

6.985 
92 

"1.750 

353.632 
353.532 
383.852 
511.425 
376.354 
114,457 
200,980 
53.319 


58.211,420 
47,828,133 
25,470,373 

1,783,864 
12.374,986 

4.994.053 
■ 225.072 

3.473.427 
1,084.102 

5.803.228 
3.786.007 
325.212 
3.046.468 
7.883.924 

1.547.208 

1.230.027 

229.487 

1.508,708 

260,648 

337.593 

2.922,511 

3,566,234 

1.678.080 

7.295.432 

953.378 

2.159.217 

234.547 

3.508.604 

901.421 

352.886 

•18.834 

11,810,864 

2,591,183 

11,335,546 

7,839,103 

9,638,626 

35,288 

3,627,232 

45,590,801 

5,130,826 

44,307,424 

207,024 

13,118.449 

126.209 

•93.690 

788.372 

2.438.938 

9.066.794 

1,341.170 

1.063.615 

47.608 

60.057 

•786 

•14.347 

42.883.802 

42.883.832 

44.125.322 

52,839.462 

49,816,376 

5.032,424 

44.531.455 

10.242.434 


1,508.000,759 

1.118.178.591 

55.714,139 


Tax-exempt interest 


18.398.403 
40 506 581 




3.728.408 




3.813.207 


Business or profession 


45 732,591 


Net loss 


7.201.248 


Sales of capital assets; 


71.347,964 


Net loss in AGI 


7.685.844 




-444.803 




25,444.278 


Pensions and annuities in AGI 


99,459 812 


Rent and royalty 

Net income 


15.052.929 


Net loss 


7.815.461 


Farm rental income less loss 

Partnership and S Corporation net income less loss . 


1.015.528 

25.413.418 

4.873.003 


Farm net income less loss 


-1.708.002 




8.475.781 




24.339.900 


Other income less loss 


4.917.668 


Total statutory adjustments 


13.465.954 




1.559.100 


Student loan interest deduction 


1 425.568 




1.963.502 


Deduction for self-employment tax 

Self-employed health insurance deduction 


3.335.206 
1,267.160 


fyloving expenses adjustment 


539.920 
•20.033 


Total Itemized deductions 

Medical and dental expenses deduction 


178.402.478 
21.816.333 


Taxes paid deduction 


55.703.473 


Interest paid deduction 

Contributions deduction 

Casualty or theft loss deduction 


57.048.437 

25.245.585 

442.353 


Total miscellaneous deductions 

Basic standard deduction 


21.598.257 
192,739,784 


Additional standard deduction 


5,752,915 


Taxable income 


1,043.369.779 


Alternative minimum lax , 


1.343.086 




5.431.700 


Child care credit 

Credit for the elderly or disabled 


51.340 
•18.340 


Child tax credit 


465.370 


Education credit 

Hate reduction credit 


1.523.111 
1.575.835 


Foreign tax credit 


1.114.198 


Earned income credit used to offset income 


180,571 




221,997 


General business credit 

Empowerment zone employment credit 


114,658 
•4,460 


Nonconventional source fuel credit 


•11,369 


Income tax after credits 


204,190,189 




204,204,819 


Total tax liability 


211,555,112 


Total tax payments 

Income tax withheld 


244.815,813 
189.754,946 


Estimated tax payments 


47,692.488 


Overpayment refunded 


48.451.353 


Tax due at time of filing 


20.640.515 



' Esltmate should be used with caution due to the small number of sample returns on which it is based 
" Data combined to avoid disclosure of information for specific taxpayers, 
NOTE Detail may not add to total because of rounding 



Basic Tables 2001 



37 



CO CM in o 
[D oi oj m 



CNJ 00 CM (O 
O) CD Ol tjl 



C> OD (O CD 



5 S 



CNj T- m 



to LO fO 



03 CM en 



se s 



to t*l CM PI 



CN CM CO 



CD CM CD CO 

^ to -q" 3: 
m cv CM o 



(D CD CM n ■<- 



T- *- (^ 



1- to tN 



CD CM CM 



O) tD 
C7) ■^ 

r^ CO 



CN CM en 



s s s 



Ul <J) C<) 



CO o) O) cr> r^ 



en CD CM 

(D CO tn 



en CO 1- 



*n CO CO 



CM (J) CO 



n r- 



CN a> ifi a> 



^ in 



oi CM CO CO in 

^ CM CM CM in 
00 0> 1- CD (N 



O »- to CO 
^ CM T- 



8 S 



eocMcoco i-^oiromcDOi 



in (O 1- 



s ^ 



F -3 



to in in CD 



CO in 05 CD CM 

-■T in O O tN 

ai CO* in ^' cm" 

to CD CM CO 1- 

(O CO CO CO Ol 

■r-' T-" cm' cm' in 



tN in CO in 



in O) tj) 



to to CO 



m CD CD CM in CM 

CO CO CN to ■^ T- 

1^ tN ^ CO in o 

S'^" to" aS to" to" 

CM ■>- to CM CD 

00 o to S CO ^ 



to CM CO 



tD T- »- oo in 

CM CD to »- V 



CO (D CD (D 



1^ ■^ f- f- 



CM CM CO CJ) 



CN in CD cn 



(J) CN to 



■^ CN O 

1- »- CO 

T-" ^" ■>T cb" T-' o" en 

o in CD o in in o 

tj) CM to ^ in t^ en 

en en m' cm' ^' to' »-' 



to CO CN CD 



■•- m in 



to in in 



to tN CD to 

to" tM" to' to" 



CN CO m CM 



CD OO 

in n 



in CD CN OO 



o> cj) m CM 



CM CO »- en in CM 



i 1 

2 



CO CM CO CO 



in CO tn m 



to to 



■^ CM OJ CN 



(7) in T- 



:: S 



CN 00 m 



T- CO T- I-* 



tn CN CO to CD »- 



to r~ OO CM en 



CO to OD CO cO 

^ in to in 



C3) CO CO 

CO •- »- 



T- o CM in a> 



an T- CO CM en CD 
T- CO tn in r-^ -^ 



CM CN CN to in 
CM OO T- 1- r- 
N in CO to r* 



CN in CM 



*D 1- 



o in a> CO CD 
CO OO in CD CD 



(D CO «- _ 
to CD CD 00 



t- r- CM *- 



CN CN in «n 
r^' o' O)" ai <D 



en en CD CN 



00 CD en CO 



en in CD Tf 

CM -T O CM 
CM (^ CM CO 



II 

z 



Sin DO to 
to OD »- 
CO to CO '^ 



S 8 



a s 



s s 



CO CD in 



en CD CM CO 

Q in CM in 



1- <- CM CO 



CM CD in 



CM CO CD CO 



to ■^ en »- 



5 S 2 



*- in 



00 to ^ CO 
f^ 1^ in *- 

tn OD tD CN 



a •- O) in r^ 
iD en m — - 



in t- T- 



m 1- m in 



O) CO 1- (D 



5 55 



to CM tn CO 



CO CO in r- '^ 
r~ ai o CD CD 
1- «- to to CO 



to »- CO to 



CM 00 C3i h- 



CM to to 



5 !^ 

in in 



in tn en 
■^ ■.- tn 
in OO en 



tn in r«»._ f- 

cm" ■■-' o" 1-" 

CO w <n 



to CO tn 



CM in (D 



to r^ 
to to 






s ?^ 






8 S 

CM in 



to CO in 

T- CM CM 



tv) m CO CM 
CO tn CM CM 



OO r- r- 



in CM O) CM 
CD T- O CD 

in to in CO 



s 
a 



(O to in en 

CM r^ CM -T 



(O ■^ 



in <- CM in 

r^ tn CM in 



CN in CD CM 



o o en CD CO 

CD OO CO to O 

ci in' T-" o CO 

■^ in ^ CD r^ 

in ■•- in to ■^ 






r* in to in 
in -T in CD 
(D CN m <J) 



CM CO CM 



3 J 



t S 



OT cn CN to y- 

(O T- (o CO r^ 

^ 3 ^ *" ^ 

:^ 2 5 :§ 8 



CO CO CN CO 



CM 1- 



2 s 



r* to to 
in to to 

•- CN CO 



to to CM tn 



to ^- m CD 



CM tN *- T- 



s s 



en in m 



1- in m tM *- 



OO CO CN 




8 8 8 8 



CO ^ 



8 8 

tN >n 



8 8 




8 8 8 



1- CN in •- 



38 



Individual Returns 2001 



Cl CD lO 



? 8 



fO O) CO (N 



CN 0> CD f- to CNi 00 



O *- CM 



T- 1- CO cn 

^ ^ O r- 
W (o CN aS 



(D CM O) CM 



CO in CM 



!$ Si S^ 

CO oo csi" 





(T) 


s 


CM 




CM 


f 


cn 


CJ) 


s 


in 

CM 


^ 



T- O T- 



s s 



PI OT oo PJ 



CM to CM 
r*^ QO CD 
CM CM lO 



(D m CO O 



T- ■.- r>j 



CM CO CO 



s s 



T- tn T- 

1- tf CM 

f^ h- h- 



J! S 



en CM in 



CM CM a> CO 



CM CM a> 



m tn m m 



8 ?■ r 



a -' 



«- »- CO 



■o 
i) 

3 

c 

c 
o 
o 

I 

a> 

£ 
o 
o 

c 

I/) 
(fl 
o 

o 

■o 

0) 
(O 

3 

< 



N 

E 



re 

I- 

■D 
C 

m „ 

« I 

c ° 



< f 



E 5 

5 2 

z 



S S 



i? S 



^ T- in 



en 
a> 


i 


CM 


to 


s 

h- 


^ 


s 


S 


OO 


s 



o K in rt 



ScmcmCo ^'ff(00>in r^(D 



cn »- 

CO Q 
CO o 



«- fH ■.- 



m CM 

O CM 
CM CO 



oi CO in 



^ 8 



m to OO CM 
T- CO en r*. 



in CM OO 



CO I^ CM CO 



h- OO in Q 

S 8 3 § 



CM CM »- Ol CM T- 



(D CM CD CM 
CM O) OO CD 



CO <0 OO 



r^ '- «> CO 



<- CO CO CM ■<- 



in CM in r-^ 

T-" CO" CO" CM* 



t s 



S f: 8 S 

CO in (D m 

CO' CO* co' co" 

CO CM CD »- 

r^ in in CD 



CM ■■- CM CO 

CM T Cj CO 

CM -^ 03 CO 

in" cm" co" o" 

CO CM CO CM 



in CM CO 



CO ■^ CO 



in O) O) ^ 

to to (D CD 
in T- r- ■^ 



s" s 



CM m in 



CM CM CD 



^ o 



^ T- O 



7) O) O OO 



O CO CD CD 



pi ^ 



in" cm" co' oo' CD «- CO 5 CD 
(jioor^in inf^ooD^ 



(J) CJ) r^ 
OO m T- 
in co' o) 



CM T- CM 



$ s 



^ T- en 



s S 

a. i= 

ra lA 

O -g 



O) in O) O) 



I £ 

z 






3 8 



CO CD 1- p 

^ in CO * 

CM CM 



CD CD r^ 
CM CO «- 

O" r-' fO" 



g s 



CD CM en 



»- CM CM 



00 CM K CO 






■r- T- 1- CM CM 



in in OO o CD 

OJ CO (D CM CO 



CM CO ■-- 



»- to (O 0> 

r*. f^ ^ CO 

CO CJ) CM CD 

co' o' P^' O" 

O) (D OD ■V 

1- CO *- CM 



S r^ 



(D 0_ CO_ 00_ 0_ 

■^" m" CO m" in 



In S ^ 



CO O) CM CO 



§1 

Z 



CD in *- r* 

CO -~ OO ^ 

CJ) oo" in co" 



1^ 1- CO 



CO 1- (7> T- 

CM in (J) K 
cm" to" 



1^ in CM CO 



1- <- -v 



■r- T- CD 

CM CO OO 

a> m CD 

O' CD O" 

r- en t^ 

CD CO CO 






o" cm' •- 

$ CO O) 

to" V r^' 



cm to to CO CO 



SCO CO 
CD in 



r^ CO CO 

oi ■— ■^ 

CO CJ) CM 

r».' ai co" 




8 5 S 



OO o 



CM 


to 


§ 


g 


in 

CO 


2 


to 


i 



CO ■^ •- 



»- CO t^ 



5 S 



§'" S (O 

CO <7) 

to" <n" o" 

r- 5" to 

CM o o 

r-' r-" cm" »-' •- 



t s 



-- to 00 



CM CO to tp 4? 
(p ^ to o ffi 

a> o> ^ o> CO 



(Jl CD ^ 



o 

U 

C 



(A 


n 


0) 
(> 


*j= 


3 


0} 


O 


f 


U) 


tn 



CM CD CO 



II 



SCM tb r^ in CM o 

CO m in_ in »- to_ 

CO O) o) oi" ^' m' m' 

O ^ Q ■^ CD (^ o 

T- CM ^ CO CO r». r^ 



S Si o 



CM o r- 



3 se 



8 8 



(J) m 
^ in 
r>. to 



■^ CM (J) in 

f~* T- »- OO 

K. ^ tD O) 

IP' s 



cji m CO 00 



(J) CM CO 



m CO CO 



»- 1- in CO (D 
in ^ CO r- 'Sr 



8 R 



0) 



^ I 

• to 

^ vt 

£ i 

re = 

f- < 



E 2. 




A CQ 




Basic Tables 2001 



39 


















in 








~ 


CM 






~ 


1 


in 


^ 




o 


CM 




CD 


^ 


■^ 


Ol 


(O 


S 




Ol 


CM 


S 


(D 


h- 


cn 


m 


CO 


CO 


o 






—^ 


to 
















O) 


3 




m 


c8 




CO 




CM 


s. 


CO 




CO 


T 


S 


ID 








in 


8 




t-* 




CNJ 


CO 


cn 


m 




Ol 


CM 


oi 


CN 


s 




.0- 




■£ 






V 


CD 


CO 


^ 


tJl 




CD 




1^ 






C^ 




CM 




5 




T 


■q- 




o 








ID 


CD 


o 


ID 


r* 


■V 


in 




■c 








o 


co' 


03 


V 


co" 




n" 


co' 


co" 


o" 


n" 




co' 


cm" 


co" 




o" 


to' 


Ol" 


to" 


co" 


CM 


2 


r-' 


P 


to" 


p>." 


r" 




01 


CO' 


CM 


Ol" 


id" 


in" 


s 


o" 


id' 












n 


r^ 


^ 






^ 






in 


CM 


CM 


■V 


to 


■V 


en 




CD 


CO 


to 


oo 


m 


to 








CM 


CN 




to 




CM 


m 


oo 




o 




^ 






n 


K 






















to 




CD 


(D 


m 




CO 


CM 


t0 
























to 


r- 


to 


m 


h- 




c 
r: 


C 
TO 






rt" 


































"" 


■^ 


CD" 


cm" 






























o" 






Q. 

E 


O) 


















































■~" 






— ~" 


—— 


























? 








^■^ 




■■■" 


^■^ 








^^ 












™~ 








■"^ 
























^__ 


"■"■ 




■■^_ 












1 


^ 






<o 


Q 


CM 


CO 


o 


CD 


to 


Q 


^ 


CO 


h- 


T 


CO 


o 


^ 


O 


s 


r^ 


CO 


tn 


^ 


in 


CD 


Oi 


^ 


CM 


CD 


r* 


-■a- 


CO 


CD 


CM 


r- 


^ 


r^ 


■V 


^ 




o 


CO 


O 


E 




tn 


(N 


CD 
CO 




■<T 


!S. 


s 


§ 


CD 


in 


CM 

cn 


CO 


8 


s 


s 


? 


s 


to 

CD 


5 


s 


cn 


CN 

h- 


s 


cn 
to 


S 


8 


B 


h- 


r-* 


S 


s 


co 


s 


% 


8 


!S 








a> 


ctT 


o" 


CD 


CD 


m" 


in 


CN 


ui 


o" 


m" 


co' 


s 


m" 


to' 


ai 


in" 


a> 


in" 


co" 


cm' 


cm" 


^ 




iP" 


jr" 


o" 


oo" 


P 


at 


cn 


r-" 


eo" 


in 


to' 


id' 


m" 


id" 


of 








f 

z 


i 


2. 


3 
















CN 




T 


o> 


in 


CM 












s 
















m 


^ 


Ol 


m 


CM 


CM 


•» 




„ 




















































































fs 


fM 








<J> 


CN 


O) 


CO 


CO 


CJ) 


to 


CN 


CM 


(D 


1 


T 


CO 


■>T 


CD 


CM 


TT 


CD 


Q 


$ 


O) 


cn 


CM 


CM 


oo 


to 


T 


^ 


o 


eo 


CO 


CN 


ID 


o 


o 


CO 


^ 




o 


<D 






CO 


cn 


in 


? 




CO 






CD 




CD 


1^ 


to 


CD 


CO 


OJ 


to 




-* 






in 


CD 


K 


f^ 




s 


CM 


03 




to 


m 


CN 


n 




£ 


Q3 




CO 


tn 


O) 


O 


CO 


in 


m 


S 


t 




1^ 


r^ 


CO 


^ 


r-* 


f^ 


Ol 






Ol 








c- 


Ul 


r- 


CM 




V 


5 






o 


o 




o 


■D 


1 






n 


O)" 


co" 


^' 


en" 


cm" 


cm' 


to" 


at 


^" 




co" 


cd" 


co' 


f--" 


r^' 




Ol 


s 


ai 


o~ 






;t 






P 


CD" 


(O 


cm' 


(D" 


cm" 




rv" 


V 


to' 




1 


% 






s 


c^ 




CO 












CM 


^ 


to 


CO 


CO 


to 


CO 


CN 


^ 


•V 


to 










' 






eg 


CO 


CO 


CD 


CD 


to 


en 


^ 




t 


ta 




















































































o 


£ 




















































































i 


S 


"o 


















































































B 










1 


o 








CO 




r^ 




m 


at 


CO 


m 


eg 


01 


V 


in 


CD 




CD 


o> 


CD 




to 


8 






CD 




8 


CO 


r^ 


03 


« 




r^ 


T- 




c 


s 


s 


i 




(D 


S 


s 


S 


". 


s 


in 
en 


» 


in 


R 


in 


^ 


i? 


CD 


C«J 
CO 


in 
cn 


S 


CN 


!S 


J 


CM 


P 


CO 


P 


P 


S 


% 


iS 


S 


8 


o 


s 




o 


1 


E 


£ 


o' 


(tT 




m 


CN 




cm" 




CO 




(D' 


co' 


r^" 


o" 


to" 




























to" 




eo" 


CD 


r^' 


o" 


to' 


co" 


in 






i 




1^ 








































(0 






































o 








C0 


in 




m 








CO 


o 


CO 


CO 


CO 


s 


CO 


OO 




CM 




a 


S 


a> 


S 


in 


1 


1 


Ol 


r- 


(D 


CO 


m 


oo 


to 


8 


to 


% 


Ol 


h- 






-s 


1 






n 




f^ 




8 












CO 




^ 




Si 


CO 




CM 








CO 


S 


r* 


ID 


O) 




oo 




O 






(D 






(O 


CO 




CN 






m 


CO 


CN 


o 


cn 




CO 


■^ 


tD 


o 






CO 


V 


■^ 








^. 




m 


CM_ 




01 


m 




in 




fN4 












1 


o' 


s 




o" 


CM 




jr' 




in" 




cn" 


v" 


aS 


co" 


to" 


to* 


of 


co" 






t«r 


cm' 














pi 




m" 


l" 


r^ 




r^" 




to 






<n 


1 




w» 












r" 




(O 


CD 


r^ 


CD 


CN 


CD 


m 


CN 


m 


CD 




to 














r< 




to 


CO 


CM 


to 








00 










o 
























CM 


CM 






CO 


CN 




00 






















CM 


CM 


CM 


tn 






c 


^ 






rt" 








































rf 






































5- 
























































































^"^ 




"■"" 


"~^ 








^^ 












~~ 


"""" 




































^^ 










c 


T 




■p: 


















































































c 


1 


O 






■* 


^ 








r^ 


(N 






o 


cn 


m 


CD 


T 




TT 


CO 


r- 


o 


^ 






P 


1 


1 


■q- 


SP 


CM 




r^ 


■^ 


3 


o 


s 


r- 


in 


n 




o 


3 

z 


c 






CM 


in 


CO 


O 


(D 


f^ 




^ 


o 


CD 


m 


CM 








in 


3 

(O" 


o 


CM 


o 








Ol 


m 


en 


oo 




CM 


m 


o 




"5 


^ 




5 
2 


ID 


(0 

o 


m 


• 


r^ 


CN 
if' 




f 


r- 


CN 

m 




CM 


CN 

en 


m 

^-" 




to" 


5 

cm' 


in 
















CD 




r^ 


cn 


IV." 


CO 


CM 

cn 




CO 

in 


o 
CD 


o 


St 


(/> 




o 
















































































^ 










lO 


(D 


CM 


(» 


at 


<D 


CM 


Ol 


CN 


(D 


~ 


cn 


CM 


"s 


in 


o 


m 


(D 


CD 


01 


A 


^ 


^ 


CM 


~^ 


,_ 


in 


o 


o 


h- 


Ol 


ID 


in 


^ 


^ 


CM 


tn 












<o 


in 


f^ 




o 


CD 




o 




CO 


o 


s 

CO 


CO 


s. 






CD 






t». 


CN 


CD 




a> 




^ 


to 


o 


T 


r*. 


8 

to 




CO 


00 


o 

T3 


^ 


1 


c 




S 


'* 


m 


T 


CD 

o' 


CN 

S 


in 


CO 


CD 


CM 


CO 

o 


<^. 


CO 


in 
co" 


cd" 


CO 

to" 


in 
o" 




00 

CO* 


CD 

co' 


o 
cm' 


o' 


cc 


CO 

h- 


CO 

in 


s 

in 


CO 

o 


eo 


CM 




CD 
CM 




to 

CN 


to" 


0) 










CD 


O 


in 




at 


CD 






in 


o 


in 


CD 


O) 


tn 


(^ 


t^ 


^ 


O) 




T 


CM 




o> 




■<r 


3 


s 


ID 


a. 


oo 




e^ 


o 


1 

do 


S 


TO 








CO 


in 


CD 


r>._ 


in 


in 


^ 


in 


CO 


o 


to 


r^ 


CD 


r- 


o 


T 


CM 


r^_ 


CO 


(J> 


CN 




■^ 


tn 


CD 


5 


CD 


rv 




o 




S 


tD 


in 


o 


1 






1 


N-' 


■^ 




■^ 


"" 


■^ 


■^ 


to 


to 


O) 


r^ 


CD" 


CD 


co" 


"T 


cn" 


in" 


CN 


CD" 


in 

oo 
















CN 


CN 


'^ 


r^ 


CD 


ID 


oo 


O 
CM 


(D 


"K 






^ 


en 


~o 


CM 


tn 


in 


i-^ 


~ 


o> 


o 


at 


in 


in 


cn 


CO 


to 


Ol 


^ 


5 


Ol 


h- 


in 


in 


f^ 


CO 


S 


Ol 


ID 


~T 


^ 


at 


o 


cn 


o 


^ 


CO 


h- 


in 


c 


*r 


O 






CM 


^ 




CM 


to 


CO 


o 




CM 


s 


r- 




o 


CO 


f^ 




in 


to 


(D 


in 


CN 


CM 






o 


CO 




tn 


in 


in 






CO 


■^ 


to 




o 


O 


s 




(ft 






•^ 




■^ 


CD 




CO 


to 


CN 




CD 


o 


in 


•v_ 


tD 


CD 


CO 


at 


m 


oo 


to 


m 


r^ 


T 


T 




o 


CM 


r~ 


m 


CO 


<x> 


Ol 


at 




^ 


(D 


e 

3 


rT 


oi 


cm" 




o 


^' 


8 




5 


CT> 


O) 




a> 


cn" 




co" 


co" 




to" 


CD 


to' 


to* 




cn 


m 


CO 


f 




CO 


CO 


CO 


K3 


to 


CD 


s 


1^ 


CM 


in" 


2 


E 
5 


tn 


^ 


ji 




CD 


oo 


cc 


O 




en 




CO 


in 


CO 


CO 




CM 






o 




eo 


CD 


o 


^ 


CD 




o 


'fi 


r-. 


CO 


CO 


cn 


to 


3 


S 


£ 




o 


CM 








CM 






■^ 


^r 


at 


r». 


CM 


m 














CNt 
















to 


•^ 


Ol 




CM 


m 






00 


s 


z 








to" 
























*" 
















in" 
























^ 










o 

<D 
fl] 
C/) 


1 


« 


c 






s 


s 


£8 


S 


s 


^ 


s 


S 


in 


CO 


i 


8 


CO 

cn 


tn 

<D 


8 


cn 

8 


s 


CM 


CN 


s 


s 


s 


s 


^ 


a 


s 


CD 


O 


~& 


oo 

CM 




to 


^ 


^ 


CO 

3 


^ 


P^ 










^ 


(D 


UD 


o 


o 


r^ 


O 


5 


CD 


CO 


O) 


to 


CD 


t^ 


CD 


m 








CD 




to 








OO 




OO 




oi 


^ 


^I 


^ 


V 












to' 




c\ 




o 


g 


to 


f\ 


s 




oo 


(£ 


^" 




i 


cn" 


S 








to' 


CD 


00 


CN 


m 






Ifl 


h- 


to 




CM 


m 


CN 


CD 


CM 


o' 




c 










r- 


$ 


c 


C>J 


to 




cc 




Rl 


^ 


IT 




CM 


to 


eo 


3 


CO 


(O 


to 


Cn 




CN 


CN 


m 


■V 


o 


3 






8 


(£ 


to 




TO 


TO 








-w 




CO 


CN 




(N 




in 








O) 


CO 


CD 


in 


CD 


o 
















■V 








oi 




o 




at 


"to 








Ol" 
























co" 


r>j 












CN 


h." 
























to 


CM 




m 


cm" 




E 


S 

"5 




















































































r 
o 


o 






to 


m 


s 


CD 


CN 


^ 


in 


t^ 


CN 


in 


C£ 






N. 


CO 




5 


CO 




CN 


h- 




CN 


N- 


T 


CO 






T 


in 




Ol 


CO 


I^ 


^ 


CD 


00 




5 


0) 


% 

E 

3 
2 


c 


— 


s 


s 


? 


« 


s 


S 


m 


S 


s 


C 


S 


S 


s 


CD 
O 


CO 
CO 


CO 
CO 


to 


fe 


O 
PI 


cn 

CM 


8 


CM 


a> 


r^ 


CC 


J£ 


CO 


s 


1 


s 


s 


s 


cn 


1- 


in 

(0_ 




1 


TO 


5 




a> 


co" 


O) 


in 


to 


r^ 


o 


r^ 


P^ 


O) 


ID 


m 


h-" 


s 


cm" 




1^' 


o" 


CN 








O 




CO 


s 




CN 




in 


If 


(O 


% 


8 












o 




<n 


in 


cr 


CN 


tr 


in 


CN 


o 


in 




S 


(D 


CO 


<D 
















CO 


in 


r^ 


cn 


cn 


to 


tD 


m 


CD 


ID 


CO 




























CN 


CM 


TT 




CM 














to' 
















CN 


CM 


in 


■^ 


" 


CN 






' 














~i 


■V 


in 


s 


r^ 


h- 


CD 


(D 


to 


~ 


to 


c. 


§ 


n 


O 




CM 




r- 


CO 


00 


r* 


CN 


Ol 


oo 


Ol 


CO 


n 


OO 


CD 


fv 


■T 






CO 


CO 


to 








1 






3 


r- 


s 


in 
en 


in 
in 


s 


s 


CN 


CN 


5 


s 


K^ 


in 
m 


CO 


in 


CD 
CO 


cn 
to 


o 


en 
CD 


a 


r^ 


^ 

r^ 


f: 


s 


s 


8 


ij 




E^ 


^ 


8 


s 


8 


o 










o" 


eo 


^ 


^ 


CM 


CM 


O) 




m 




CO 


3 


c 


in" 


CN 


CN 


to 


cn" 


r^' 




cm" 


o* 


o 


o 


o 


o 


1^ 


■5 


CM 


Ol 








to 


in 


3 


Tf 


oo' 








< 






f- 




CO 


CJ> 


CN 


o 


r> 


m 


5 


cy 


If 




r- 


CN 


o 






en 


•V 


to 


CN 


p 


cc 


in 


O 


$ 


cn 


3 


cn 


O 


2 


in 


in 


r^ 






g 


? 

o 








CO 


r^ 


o 


CV 


r- 


cc 


CN 


tn 


CN 


CD 




Ol 


in 


■v_ 


CD 


\n 




cn 


a> 


CN 




CO 


tn 


m 


f^ 


to 


m 


tn 


r^ 


CM 




CB 








-fl 


to" 




CM 










CN 


r^ 


fv, 


^ 




O) 


V 












5" 


















CN 


CD 


^ 


o 


cn 


V 


tn 


in 




5 


£- 








to 
























*" 






































■^ 








^ 




t: 


s 
























































































~^~ 




^■^ 


^^~ 








^ 












~~ 








" ■■ 






■^■K> 


^■^ 






^^ 


^^ 








^■^ 


^^ 




^^ 












M 




o 






o 


(7) 




s 




CO 


CN 


r- 




r 


in 


o 


at 


tN 


h- 






m 


S 


o 


A 




s 




CD 


01 




■V 


to 


in 


Ol 




to 


CO 


3 


8 






o 






in 




<D 


o 


CD 


s 


at 






CD 




at 


3 


3 






to 


cn 




S 


CM 


CM 


CM 




CO 


in 








in 


h- 






V 

c 


c 




r- 


CO 


CO 




CN 


oo 


CM 




CN 


CD 


If 


to 






CN 


CD 


CD 


tN 


CO 


C' 


CD 




en 


cn 


T 


^ 




in 


■^ 


f 


■V 


X 








5 


01 


CN 


co' 


CO 


CO 


to 


CO 


en 


5 


CO 


o 


CD 


CO 




a> 






in" 








^* 




r' 


cn 




CO 




r~ 


3 


m 


8 




CD 


Ol 


r*. 


ID 


oo 








1 




c^ 


If 


CO 


l-~ 


CD 


m 


CD 


CD 




c 


(-- 


o 


p^ 


t- 


■^ 












r- 






CN 


•V 


in 


eo 


Ol 


o 


(V 






CM 


t^ 








2 
























CN 


CM 


to 
















■w 




















CM 


CM 


CO 








eo 








z 






•" 








































^ 












































r- 


S^ 


~ 


CO 


m 


a> 


CO 


CO 




If 


a 




CO 


? 


SI 


CM 


^ 


o 


m 


cn 


^ 


cn 


to 


^ 


CO 


r- 


CM 


CD 


O 


ID 


3 


in 


^ 


to 






to 














in 




CN 


(N 


3 


Ol 


CM 


3 






5 


o 


r- 


5 


in 




CM 


in 


CM 


s 




CD 


in 


s 


c^ 


o 


CM 


CO 


rv 


to 








c 

g 






f. 


(O 




(D 


(D 


CD 


01 


r 


w 


(D 


"I 




<n 




m 




■V 


OO 


CM 


m 


o 


CD 


cn 


CN 




ID 


o 


m 




O 




m 










s 


t> 


co' 


H' 


CD 


CN 


r- 




en 




m 








m 




co" 


CN 


(D 


r^" 


to" 


tl>' 


CO 






CO 




o 




cn 


■^ 


s 


CD 


T 








2* 








1 




CM 




CM 






f 


in 


en 


CM 


r 


a 


c* 


to 


CN 


s 


CO 




00 


(D 


tn 


s 




CN 








^ 


s 


h- 








<s 


cn 


rv 


3 


e 




£ 


IS 






« 




s 


hi 


o 


V 


r 


a 


o 


to 




00 


s 






(D 


TT 


m 


to 


■<T 






CO 


CD 


in 


CN 


h- 




u! 


Ol 


Ol 


to 




£ 


s 






ev 


CD" 


to 


CO 


CO 


(O 


en 


CM 


<0 


CD 


cc 


o 


to" 


CO 


^" 


to' 


to" 


CD" 


^" 


tn 


in* 
















^ 


m 


'J 


CN 


r- 




to 




1^" 












CO 
























r4 


CM 














V 


























CM 




cn 


to 




1 


ra 




































































































































































a. 


■s 






-w 


o 


CD 


CJl 


o 


CM 


(-- 


CM 


■^ 




(D 


to 




CO 


01 


CO 


to 


tn 


CO 


to 


91 




TT 


p^ 


o 


r^ 


CM 


CM 


CO 


(D 








Ol 


CM 


O) 


in 




<fi 


s 








(N 


CD 


-T 


CO 


t^ 


CD 


i^ 


o 


CO 






Ol 




CD 


r^ 


$ 


r^ 


o 


tn 


r- 


<n 


cn 


1 


o 


CM 


in 


CD 


C 


in 


<n 






r- 


3 


03 


CD 


S^ 






o 


1 




C 


CD_ 


Ol 


to 


o 


CO 


CM 








o 


o 


o 


m 


CO 


in 


CD 


eo 




rsi 


h* 


■V 


CM 


m 


■^ 


O 




a 


CM 






■^ 


O 


■<T 


o_ 








£1 




^ 


V 


Ol 


o 


CO 


to 


a 


rv 


s 


r 


CN 




1 




ai 


in" 


o" 


d" 




^" 


<n' 




3 


r». 


CD 




in 


CO 


CO 


^ 




m 


CM 




cn 


03 


in 








E 


o 


U 


^ 


in 


in 


CN 


m 


CO 


to 


<n 







y 


to 


^ 


CN 


CO 






V 




CD 




CO 




en 


!S 




If 


CM 


9 

■^ 


8 


ID 


O 


o 








D 




c 


CO 


CM 


CM 


CN 


CM 


CM 


CM 


in 


■q- 




















C>4 
















^ 




Ol 














2 






r- 
























*-" 
















to* 




















*" 




■^ 








*" 














































i 








i 








































c 
o 




































g 


g 


g 


g 




1 
















































c 
u 
o 




1 


If 


c 


IT 


c 


o 


c 


o 

8 

IT 


8 

o 

8 


1 


o 

s 


1 


» 


CN 

V* 


s 


8 

o" 


t 


i 

J 


c 






If 


o 


If 


o 


C3 


o 


in 


8 


P 






S 




M 












■; 


o 




tA 


w 


CN 


s 


s 




M 


M 


w 


trt 


*ft 


1 

5 


1 

s 


1 


1 

i 


E 
o 


c 


g 


O 
M 


M 


Cn 


*f 


CO 








*fl 







tA 


5 

£ 
















CTl 












\ 






oi 


O 






"g 


E 


o 






C 

















a 


s 


"D 


T 




5 


1 














1 


1 
f 













X 






T3 


T 










■ 1 




T3 


T 


X 


T 


T 


T 


T 


T3 


C 


C 








T3 
O 








'a 






O 


lil 


C 


c 
ir 


a 


c 


C 

c 


C 


1 


g 


8 


1 


1 


1 


1 


o" 


3 

£ 


1 


S 

a 


C 
ifl 


c 

C 


s 




\ 


O 


i 

in 




3 


5 


8 

o 


>< 

TO 






o 














IT 








t\ 


c^ 


»: 


IT 


r*- 




CN 


m 








m" 









m 










n 


5 


m 


h- 






If 




c 






.y 










z 


w 


M 


M 


M 


M 


M 


M 


w 


W 


w 


^ 




tA 


t^ 


M 


t» 


«» 


•» 


Z 


trt 


«rt 


« 


M 


tf 


*t 


(ifl 


*fl 


trt 






1^ 


M 









i/i 








< 








































H 
































z 


1 



40 



Individual Returns 2001 



D> E 



in ri 



en CM (D O) 



O) in CD 



cMc^jin ^■.-uitDio 



CM IN en to 



in en 1- r^ o 
(D (D c^j rn in 



r^ »- 



CD CD CN T- 

■^ OD CN ^ 

lO CO ro rt 

^-" CN en" go" 



m CO en 
fo" o> in 



O CM CO CO 

ID r^ r- in 

(D CM en" ■r-" 

in in S N 



in psi CM 



»- O) r- m 
O (D en (O 



en CD CO 



CM rt 



CO Ol CM 



»- T- C7) CD in C^J O) 

o" o" ctT ^' eo" ai cm" 



m CN in 



in CN eo 



■.-■.- CO 



in ^ o CO 

■r-' •^' in" 5:' 
h- O) 00 en 



CM 1- CD 



0} 

3 
C 

C 

o 

O 



o 
u 

c 

(/> 
(/) 
o 

o 

T5 
(A 

< 



0) 
N 

M 

>. 



g 3 



in CO CO 



eo CD ■^ CM 



o CM cj> in CD 
CO lo en ^ in 



o t- *- 



en CM en 



en en T- 



cn en CD CM 
cm" '-' en" ^' 



(N ID en CM 

oj" co' cd" en" 



T- -q- (M o h- en 
r-' T-" T-' fo" cm" P-." 



fM eo m m o) 
(D eo h- o 



CD CO CM eo 



^ 


?; 


fS 


C 


S 


CO 


s 


p. 


s 






CD 








CM 




CD 


en 
m 


^ 


CM 
I7> 


8 


S 


o 

CO 


s 


s 





















(D in cn CD 



m CM in 



o) cj> in h- 
<o in CO CN 



s s 



ScM CO <J> en 
CO. CM_ CM eo 

CM ctT cm' m" en" 



CM (O 1- 



S 5_ 



2 S 



§ E 

Z 



CO CO CM CD 



CO CO »- ^ 
® CM CM CD 



«- CO ^ 



r- K o CO 

N." in" CD" r^" 

en in oo m 

P. '*". '^. 'X 

co" cm" in rvj' 



oi to CM 



m »- (O 



CO CM en CO en 
ID ■^ en in o 
en T- o) CD en 



en O) CM m 
o eo en 5 



o CM og 01 O) o 

CM '^ CM 0_ CM_ CM 



CD CM CM O 

o" o" o" m" 
■^ in CO eo 



1- in CD to 



r- in CO o> CO 



^ »- CM en 
CM -^ 1^ en 
en CO CN CN 



^ 1- T- (D 



CO (D CD CD 

m CO CM ^ 

CM in m CM 



en CM CD 
O *- CM 



<n in CO 



CM CD en T- 



CD in in Q) 



CT) CT) en en CM 
CM en in ^ m 



CM CM o> 



CD CO CD cf) en 
oi" cd' to" cm" cm" 
en en o 1- CD 



en CD oo 



r^ CM eo CD CM 
o ■•- CO 00 oo 



oo o) m ■•- en 



in CD CM 



r^ T- en 



o uS 

o ■^ 

o' en 

2 S 



CM 01 

S 2 



OT CM 



S := 



CM CM OD 



CM CM CM 



CM »- m 



CM CM CM 



8 S 



in cn »- CM in 

OQ T- O en CM 



comcD T-cMintnm 
___ ^menmcD 



to in eo eo 



CD T- CM o n 
r^ m CD CD CO 



(D CD CD CO 



eo CM CM tn 



CM CM tfl 



'- CO cn CM 



s s 



t- CO CM 



CO Ol CM 



X 




CO 




1- 




■a 




c 




<o 


— 


tf> 








r 


o 


a> 




E 








(/) 


c 


3 


1ft 






TJ 


o 


< 












0) 

E 


1 


o 


■F 


o 


3 



(/) 
u 

o 
CO 

i/i 

c 



a: 



< ^ 



■<t g 



i> 5 
RJ = 



- 3 



S 8 



to CM CD CD 



in in CD CD 



^ a> •- en tn 
eo' cm' h-" co" co" 



CM in CM CO ^ 



00 CO CM CO 



1- CM T- 



cn CD in eo 
in ^ in " 
in CO en 



T- O t- 



eo CO cn in <*4 



X s s 



•- CM '- 



CM CM in in in '- i- 

•- ■•-CM 



in T- CM eo 



CO eo en 



en CM m CD CN 

(D h- CM CM CM 



1- (D oo CM CO 

en CO oo o o 
CM CM m CD -n- 



CM ^ CM »- ■^ 



CI (D in 



m in CO 



■^ en CO 1- in 
O) o> CM ■•- in 



oo to CM 



CO CM m 
^ CO <- 
cr> CM CD 



r> CM CM 

cm' co" in" in" 



oo CO en 01 






^ 1- CM 



CM O) r- O) CM o 

en" en" r^" r^" 
■^ CO CM CO 



eo en CD in 

■^ en en i-_ 

in r^" in* o* 

CO m en en 

CO in CD CD 



CM o ■.- 00 o 

^ CO CD 1- CO 

■^ CO ^ tn h-_ 

en" en in" o" o' 

(D Ol 1— CO en 

■•T in in m o 



s s 



s E 



CO CM CO 
O) CD CO 



CM in in in 



■•- O CD 00 



*- en to 






en in <- 



cm' en" tn" 



m in en 



r-- O CO 



en CM CO 



CD CM CM in CO 

CM ^ O CD C0_ 

cm" co" ct>" in r^' 

CO ^ CM CM O) 



en CM m (D CM 
to m ■v -v en 
■r-" co' en" 



oo to CM eo ■^ 



r s 



m eo •- 



1 


tM 


to 


to 

CM 


t-- 


s 


to 


en 
en 


CM 

in 


S 



8 S 



in CO CM CD 



en T- ^ 



r— »- CO in 



eo 
O 


CO 
CT> 


o 

CD 


to 

3 


g 


S 


S 


in 


in 
o 
tn 


^ 


CM 


CD 


■fi 


8 


S 


CO 


o 


2 



■^ to 
in ■^ 
CM in 



CO ^ CM 
CO CO CM 



en eo CM en m 

CO en h- M' 1^ 

r-. CD O) CD en 

en co" q" co" -r-' 

<- CO *- CD 



r^ ^- CM to CM 

r-" in r-." h-" V 
in *- tn to »- 



r*. 1- en 



in ^ in 



JM CM JM CM 



Soo 
CD 

r-' en 



o> CM tn 



E a 



8 8 8 



«- CM tM CO 



s " 



8 8 8 s ^. 

1- CM m •- ^ 






n 








d 






S 8 


H 




y 


8 




y 














in 


O 




CN 


CM 


n 


"S 




^ 




8 "- 



S S 



8 8 8 8 8 8 8 8 

o" in o in" o' o" o" in 
^*- cMtNeOTm r»~ 



Basic Tables 2001 



41 











at 


CO 


■q- 


CD 


in 


CO 




^ 


o 


m 




in 


^ 


OO 


O) 


^ 


Q 


to 


o 


OD 


(O 


^ 




to 


CD 


CO 


CD 


in 


p- 


Ol 


in 


to 


tN 


m 


in 


"^ 


^ 


1 








a 


m 


CM 


CO 




ID 


CO 


o 


o 




CN 


^ 


s 


oo 






c8 


01 


CO 


K 


CD 


i 








CD 


O) 


p^ 


m 


1^ 




a 


? 


oo 


3, 






c 






O) 


O 


tJ) 




r- 




^ 


CO 


r^ 


m 


m 


CO 










CN 




CM 








CM 


u- 


•^ 


in 


p^ 


m 


© 


CM 


■» 




3 


£ 


i«- 


S 


CT) 


in 




c 




a 






r^ 


CN* 






r^" 






m" 


in" 




C 


CD 


r^ 


m 


3 


■^ 






Ol 


OC 




^T 




s 


cn 




iC 






rj 


m 


IN 


CO 




1/ 




















r^ 


in 


to 










fO 






-^r 






V 


oi 




^ 


in 


3 ° 


1 


M 


CD 


c^ 


CO 


O) 


O 




h- 






TT 


Ol 






CO 




CM 


to 






C 






to 


m 


CN 




IT 


£ 




oo 


CO 


•T 


S 


to 


(M 




^ 








CM 


CO 


CO 


CM 


CO 


(0 


a 


to' 




CD 














01 










to 


tn 


CN 


CD 


(0 


OC 


to" 




to 






wf 






Ol 
























CN 
















00 
























CN 










ra 3 
















































































§1 
















































































o ^ 




00 


CN 


04 




r^ 




!S 


CO 




OJ 




Ol 


O 




CM 


rsj 


1^ 


■^ 


8 


in 


w 


CN 




CD 


CO 


$ 




<D 


CO 


o 


CO 




CN 


cn 


CO 


T 


rt 


"i 




r 


r^ 


in 




CD 


CN 




CD 


■V 




[^ 


CN 


C 


O 


oo 


(N 


r^ 


o 


^ 






m 




^ 


OC 




CN 


CM 


o 


a 


CM 


CD 


CD 


o> 










m 




O 




00 




o 


^ 




to 






(D 


T 


r- 


■^ 


r-- 


■^ 


h- 


CN 




CD 


CN 


tN 


CD 




£ 


to 


in 


oo 


oo 


CD 


in 




o 






T 


cm" 


CM 


en 


CN 


i 




CM 


CD 


o 


^ 


h-' 


m 


O 


to" 


to" 


cm' 


cn" 












c> 




h- 


^ 




CD 


O 






^ 


O) 


to 


co' 


n 




1 ? 


f 


in 


c 


o 


m 


o 




■^ 


s 




o 


00 


Ol 


(N 




















S 


(N 


CO 


CO 




CM 




§ 


CO 


CD 


CN 




V 






a 






^ 


CO 




CD 


in 


Ol 




o_ 


(D 
























to 


in 


^ 


Ol 


CD 




O) 








o_ 




z 




eo 








~ 






~ 


























I- 






~ 
















"' 










^ 












CO 




CO 




CO 


00 




f^ 


s 

K 




to 




CO 




o 


-* 




h- 


o 


lO 


in 






00 


OD 


m 


CO 


o 


CN 




s 

O) 


o 




(O 


to 


t0 






3 


„ 


s 


s 




^ 


^ 


s 


f: 


^ 


CO 




in 

(O 


i 


s 


C4 


T 


8 


ffi 


s. 


in 


!S 


8 




g 


5; 


CN 


r»- 


CM 


T 


O 


p- 


IT 


£ 

01 


o 


p*. 

to 


s 








£ 


u 






(D 


^ 


o 


CM 


r- 


o 


O 


in 


m' 




Tf 


in 


nT 


h- 


cnT 






tc 


to" 






CM 


OD 


eo 


CD 


h- 


CD 




CN 


r^ 


(D* 




co' 


eo' 






1 


o 


o 


c 


t^ 




a 


CD 


[-- 


Ol 


r 


in 


to 




■^ 






r-- 


CD 


CN 


Ol 


h- 


CM 








OO 


^ 




CO 




CM 


tn 


CO 




o 


CO 


M 










m 
















CM 


in 


^ 




00 


m 


CM 




CO 


CM 


cn 


(O 




















"T 


■V 


CD 


OD 


En 


to 


V 


» 


« 






Ol 


p)" 






































<» 






























^" 


V 


1 


Z 
















































































O „ 




n 


CM 


o 


^ 


^ 




to 


in 


o 


tv. 




T 


CD 


Oi 


^ 


(N 


8 




CM 








m 


OD 


Ol 




CO 


in 


o 


■^ 


in 


to 


o 




o 


CD 


<n 






u 


a> 




in 


CO 


5 


a 


T 


CO 




a 


CO 




in 


tN 


^ 




o 


5 


i 


£ 


s 




■<T 




CN 




CD 


P- 


CN 


eo 


Ol 


CN 


in 


cn 




Q. 




1 ^ 




CN 


'O. 


a 


m 


cn 


m 




CO 


CO 


O 


Ol 


r^ 






OO 


O 






en 


^. 


to 


£ 


P^ 


o 


CD 




O 


m 


C 




CN 


CD 




CN 


5 


S 




1 


n 




en 




CO 


CO 


CO 


<o 


CD 


CO 


o 


co' 


in 


3 


CD 


cm" 


in" 


oo" 


cm" 




O) 




jr 


r' 






CN 




00 


o 


tN 


co' 


3 


cn" 


s 


o" 


rn 




3 


CO 




CN 


CM 


CM 


to 




m 


m 




00 


^ 


CO 












u 










CN 






in 


a 


m 


y 


m 


K 


c 

1 

£ 
o 












































to 


























































































































tfi 


n 


in 


CO 


OJ 


g 


p«. 


s 


Q 


tM 


s 


CO 


to 


CD 


^ 


in 


IS 


r~ 


n 


to 


in 


■^ 


^ 


S 


CN 


CD 


^ 


CM 


»- 




o 


CO 


O 


O) 


to 


^ 


A 






1 




u 


in 


O) 


in 


(Jl 




^ 


ir 


^ 




CN 




to 


TT 


m 


Ol 


(O 


o 


s 


u 


^ 


^ 


CM 







in 


in 


■<r 


s 


o 


M 








M 




CD 


O) 


CN 


CM 


CO 


CO 




■<r 


r- 


1^ 


cn 


o 


in 


r- 


CD 


■V 


p^ 


r- 


CM 








to 


o 


CO 


o 




to 


m 


CD 


In 


u> 


§• 






s 








O) 


in 


CO 


CM 


r- 








s 


o 


o 


in" 


cm' 


o' 


r-." 


to' 


in 


M 


eo' 




□0 


m 




CM 


in 


CM 


C31 


a 


o 


(0 




co' 


•& 


S 




E 






m 


CD 


cn 


'J 


cr 








h- 


U) 


8 


CN 


T 




CD 


m 


i^ 


r* 


to 






r 


P^ 


CD 


OD 


P 


OC 


s 


s. 


cn 


CN 


a. 




< 
























OD 


in 


CO 


^ 






CN 






o 














CO 


(0 


CO 


to 


o> 


^ 


CD 




o 


c 






h- 
























- 
















(0 
























- 








•-" 


0) 

5 


1 


































































































































































o 




N 


CD 


a> 


n 


Ol 


■^ 


(71 


■V 


CM 




CD 


m 


[J 


Ol 


1^ 


1^ 


3 


CO 


CO 


CM 


w 


■^ 


CO 


^ 


eo 


m 


in 


CN 


cn 


CD 


t^ 




c 


P-, 


CO 




r« 






£ £ 

1 i 




n 




r^ 


s 


r- 


Ol 


r- 


3 


t> 




r- 


h- 


(D 


s 


CN 


t^ 




Ol 




Ol 


f 


in 


CO 


o 


o 


a 


C? 


CO 


in 




Ol 


CM 


CO 


o 






CO 


CO 


S 




T 


(D 


o 








CM 






m 






■v_ 


CD 


o 


m 




a 


(0 


CO 




■^ 


CO 


OJ 


o 


CN 


Ol 


CD 




P 






CD_ 


CM 


CM 


CO 


o 




CD 


T 


■^ 


CD 


to 




Ol* 


to 


^ 


Ol 


to' 


co" 


cn 






-» 






jr 


00 


00 


CD 


CD 


CO 


n 


c 


o>" 


CD 


cn 


O) 




h«r 








r- 


v 




CN 


CN 


CN 


CO 


CM 


CD 


CD 


r 




CN 
















n 
















m 


CO 


c 


p^ 


CN 


p- 






n 






z 




r*. 








































to 








































U) 


m 


CM 


O 


CN 


CN 


n- 


(O 


CM 


OD 


^ 


CO 


to 




o 


^ 


^ 


CD 




CO 




CO 


CO 


rr 


CO 


CN 


CD 


in 


CN 


r- 


CN 


CD 


to 


CN 


^ 


cn 


•A 








Ol 


CO 


CD 




in 


r^ 


■q 


O) 


CO 


CM 


1^ 


f- 




in 


CD 




CO 


to 


s 


in 


f^ 


p^ 


CD 




to 


T 


in 


O) 


CN 


O 


(D 




m 


CD 


CM 




CM 




c 




a 


oo 


(N 


cn 


CD 


in 




1^ 


(N 


O 


co 




o 


CM 


CO 


CO 


(D 


in 


(D 


M 


m 


to 


h- 


in 


CD 


■^ 


o 


o 


CO 


T 


in 


Ol 


■^ 


CM 


£ 


lO 


11 


CD 


s 


s 


S 


s 


s 


K 


5 


in 


o 


S 




8 


s 


CO 


s 


8 


o' 

CO 


in" 

CD 


s" 




00 


co" 


a 


3 


8 


2 


p-. 


g 


s 


O 


in 


S 


S 


S 


S 


O 


g 




c 




(N 


CO 


CO 


CO 


CO 


CM 


CO 


(D 




to 


■V 


in 


CO 


CM 




CM 






^ 








CN 


CM 


CO 


CN 


in 


£ 


00 




•f 


m 




oo 


Ol 




w 
























(N 








































CN 










%i 






'" 
























































































































































^1 


o 




(O 


r- 


CD 








CO 


■<r 


CO 


CD 




m 


O 


CM 


^ 


CM 


3 


in 




rt 


r- 




m 


P- 


cn 


CD 


CD 






OO 






O 


^ 


^ 


CO 


Ol 




rt 


in 




CO 


o 






O) 


O) 




to 


s 


O 


in 


CD 


f- 


to 


CM 










3 


CN 


CN 




CD 


00 


TT 




in 




cn 








= 2 
1 S 




« 


■n- 


£ 


to 




s 


CO 


to 


5 




to 


CD 




CM 


in 


■^r 




in 


5 




in 


cn 


CD 


OO 




Ol 


p- 


to 


to 


CO 


CD 


in 


CO 


n 




at 


ai 






CO 


cn 


■^ 


in 




CM 




CM 


O) 


s 




aS 


r^" 


in 


co' 


cn 


■<t 








to 


00 




P^ 




(D 




in" 


to 


to" 


V 


o" 


lo" 


M ™ 


CO 


CM 


o 


CO 


c 


U) 




'a 


in 


CO 


CD 








in 


to 




CM 






r- 






CO 


^ 


CN 








CN 




o 




at 


in 


o> 


•A 




r- 


CN 


m 


■v 


CO 


■^ 


CO 


CO 




r^ 




CM 




CO 














u 








CN 


tn 




£ 








CM_ 


t^ 


CO 










z 




<B 














~ 






*" 


'" 


■^ 
















00 






















*" 


■^ 








'"' 


Q. 


c 




s 


8 


Ol 


in 
cn 


TT 


r^ 


cn 




r.. 


CN 
(D 


1 

in 


s 


t£ 


^ 


3 


s 


s 


m 

03 


s 


CO 


s 


to 


p- 


a 


a 


t> 


3 




■V 


! 


CO 


^ 


r^ 
^ 


s 


T 


o 

8 


CO 




3 


o" 

CD 


If 






CM 


CN 


in 






CD 


CD 




CD 


I^ 


m 




T 


CN 


r- 


CM 


O) 


m 




p^ 


CTl 


oo 


CM 


c 


s 




to 


(N 


CN 


■¥ 




in 


O 


1 


S 




o> 


in 






cv 


m 


oo 




cn 




CO 




co" 




S 


o" 


?:!' 


(N 


B 


■^' 




c 


in 


c 


CN 


3 


s 


^ 


to 






co" 




to" 


in 


6 S 




m 


(O 


o 


Ol 


■* 


oo 


CO 


(D 


m 




(3) 


o 




CN 


to 


m 




a 


CO 






• 




■V 




to 


?5 




fO 




in 


o> 




o 




















cn 


CO 




■V 


CO 


T 




CD 


OD 






















CN 


o 


^ 




T 


o 


a s 






r> 


CN 






















'- 




'-" 






^" 




'-" 


Ol 
























- 


--' 


-" 


t" 


to" 


E 5- 
2 ? 
















































































^ 














































































6> w 


O 














































































c 


1 £ 
z 




<n 


en 




CD 


m 


r^ 




1- 






(D 




CO 


P«- 


1^ 


s 


1^ 


r^ 


CM 


o 


CM 


8 


a 


^ 


a 




^ 


CM 


Q 






(D 




p». 


CM 


cn 


o 


o 


*5 

in 


s 


s 




in 


CO 


5 


a 

CO 


r^ 


O 




s 


in 


s 


s 


Ol 


s 


Q! 


S 


9. 


f 

f 


ci 


p^ 


5 




CO 


S 


ffl 


s 




to 


3 


a 




CM 


K 


o 




(£ 


o" 


N- 


0) 


o 


O 


C" 


^ 


r~ 


CD 


CO 






s 


oo' 


CN 


in 


Ol" 


cm" 




in 




P 


^ 


iP 


in 


CD 




in 


^ 


CC 


CD" 


CD 


s 


oo' 






Z 




3 


CN 




CN 


CM 


CM 






(O 


■^ 


Ol 


r>- 


to 


to 












o 
to 












to 


^ 


ffl 




C* 


m 


CO 


o> 


■j- 






Ol 


CD 


r^ 




Ol 


OO 


O) 


Ol 


CO 


CD 


~ 


CD 


o 


■^ 


m 


^ 


CD 


CM 


s 


$ 


te 


Q 




r 


o 




f^ 


CD 


CM 




Ol 


to 


m 


o 


to 


CM 


fO 


Q. 






n 


CO 


CD 


tfi 


(O 


CM 










CM 


OO 


cn 


5 


p^ 


u> 


cn 


r^ 


a 




r^ 




^ 


8 


^ 


^ 


CN 


a 


CO 


^ 


c 


(D 


CO 


to 


n 


Z 


c 




r- 


at 


CN 


r~ 


in 


r^ 


CM 


r- 


Ol 


CD 


to 


in 


CO 


to 




T 


T 


m 


o> 


r 






o 


CD 


■^ 




o 


to 


CO 


CM 






h- 


ro_ 


«n 


W] 


1 


£" 




in 


■V 


co 


Ol 


(O 


c 


r- 






r- 




CO 




S 


i 


to 


■v" 


o' 


CN 


€^r cn 


<D 


CM 


fO 


eo 




CD 


00 


Ol 


CD 


m" 


i 


(D" 


co' 




o>* 


03 


£- 










o 


f> 




CM 






CD 






3 


CN 


CM 


01 


T 


•^ 




^ 


CD 


CO 


in 




CN 


TI 




in 


■q- 


CM 


to 


to 


g. a 






in 


















if 


CO 


5 






CM 


rw 




to 
















CM 


cv 


1 


tn 


p^ 


-"T 


CO 


to 


T 




iP 


CN 






















cn 


p«. 


in 


■^' 


CO 


o" 


f^' 


in" 


























to 




m" 


o" 


pf 






K 






































CM 


K 






























in 




1? 

g 




























































































~~~ 






^■^ 


^^ 








~~ 










■~~ 












^■^ 


^^ 
















~~ 




^■^ 


""^ 




^ „ 




Q 


CO 




o 


o 


m 


oo 


CO 


o 


oo 


s 


CO 


CN 


■^ 


^ 


§ 


CM 


CN 


i 


o 


a 


CO 


O 


(O 


r* 




to 








p- 


^ 


g 


^ 


tN 


tD 


(O 


® £ 








'3 


CO 


^ 


CO 


CO 




CD 


to 




CN 


in 


CD 








CN 


a 


c> 




£ 


in 


oi 




a 


CD 


3 




(O 




Ol 


m 






CM 


in 


CM 


(0 


^ 


O 


m 


to 


in 


■c 


TT 




to 


O 


m 


c 


CD 




m 


5 


in 


■^ 


m 












O) 


Ol 


a> 






^ 


00 




in 


CO 


(D 


c* 


^ 


m 


T 


O 


r- 


tn' 


■^ 




co' 


o" 


o" 




■^ 


n 


u 




(D 


t^ 


s 


o 


o 




in 


eo 


CO 


CD' 


CO 


o" 


co" 


in" 


o" 


z 




o 


CM 


c^ 


CO 


■C 


CO 


CM 


CM 


r^ 


CD 


<D 


CN 


in 


r- 


m 


CN 










2 








CM 


OJ 


CM 


CD 


m 


s 


CM 


m 


p* 


in 


in 


o 


3 1- 

z 




























CN 
















e 
























CN 












^ 










































































0) S 
-C CD 
O -D 

15 






oo 


^ 




in 


■V 


in 


CM 


s 


CM 


in 


O 


CD 


Ol 


(D 


TT 


^ 


$ 


o 


o 


in 


CO 


cn 


h- 


Ol 


CM 


^ 


CN 


a 


00 


CN 


cs 


CO 


01 


8 


in 


CD 


in 


C 




in 


(D 


o 


CO 


01 


3 


CO 


CD 


oo 


1/ 




CN 


in 


m 


O) 








a 


CD 




CM 


1/ 




u 




3 


1/ 


(D 








to 


r^ 




<n 




OO 


Ol 


CO 


h- 


CN 




T 


to 


OD 


CM 


o 


CO 


■V 


CD 


CO 


CM 


<P. 








t> 




p 




^ 


CN 


■^_ 


£ 


CM 


o 




r^ 


1 


■<t 


in" 


r 


a 


CO 


a 


CO 


tn 


a 




in 


co" 


in 


CM 


in 


o' 


o' 


eo' 


cn' 




C 






(D 




f 




c 


^ 


a 


s 


to" 


in 


o" 


in 


co' 


■^" 


^ 


c 


f^ 


m 










cs 


CO 


in 


in 


c 


fM 


T 


in 


to 


CO 


CO 


m 


OQ 














CN 


to 


in 


01 


S 


■^ 


3 




O CO 

i S 

<U (O 


"5 




<N 


r- 


■■3 


1 


r-. 


Ol 


m 


t^ 


~ 


CD 


CO 


^ 


in 




^ 


3 


O 


o 


(O 




1^ 


CO 




3 

to 


1 






00 




Ol 


p- 


o 




m 


o 


f^ 


m 


Q C 


in 
in 


CO 

00 


CN 


a 


s 


Ol 

CM 


5 


•s 


s 


£ 


c 
o 


$ 


CO 


i 


3 


r^ 


CO 


oo 


5 


s 


f 


P 


£ 


p 


i° 




s 


8 


s 


s 


s 


s 


S 


f3 


c "2 




& 


m' 


^ 


m 


s^ 


T- 




"^ 


(0 


(31 


h- 


m" 


(D 


Ol 


CO 


*" 




'" 






s 




r 






CO 


01 


CD 


in 


CD 


cd" 


to" 


•V" 


J" 


o 1 


z 
















































































































1 


1 


8 


7 


7 
































] 








1 

to 


i 






o 
en 






ir 


o 

8 

O 


in 


o 


I 


C 


1/ 


1 


1 




1 

in 


a 


& 


1 

o 




] 


i 

8 

c 




1 


in 


o 


in 


o 


o 


o 


tn 


8 


I 


1 


o 


■3 
1 


o 




1 


8 

o 


o 


1 





CN 

a 


CO 


a 


in 

M 

a 


a 


03 
■o 


1 


j 


1 


3 


1 

3 


3 


1 

3 


e 

o 


1 

2 




c 




OJ 

1 


CN 
1 


to 

1 


1 


s 
s 


^ 




oi 






o 

E 
o 


£ 




O) 






o 




-o 


c 


c 


C 


c 


c 


c 




c 


3 




3 












■o 


c 


c 


c 


c 


c 


c 




c 


3 


3 








w 






t 




% 


3 






3 


3 


3 




3 








s 




o 


s 






5 


3 


3 


3 


3 


3 


3 


: 


3 








s 


• 








E 


3 


i 






o 


o 










8 


s 


















O 














8 




a 








O 

Z 


? 




^ 




8 


8 


5 






g 


g- 


g 


g 


g 


g 


g 


m 

> 


f 




^ 


^ 




8 










g 


% 


8 


g 


s 








< 


3 




o 


in 


O 


in 


o 


O 


o 


in 


O 


'^. 


o. 


O 


o" 




C 


O 


in 


O 


lO 


o 


o 


o 


m* 


o 


2 












in 






CN 


CN 


CO 


^ 


in 


h- 












CM 


in 




o 




in 






CN 


OJ 


tn 


^ 


in 


r^ 




CM 






c 










M 


trt 


M 


M 


M 


« 


« 


(fl 


M 


w» 


M 


V 


W 


vt 


W 


M 


tf> 


^ 


Z 


tA 


M 


M 


5 


W 


w 


ffl 


M 


M 


w» 


M 


(A 


tf» 


tA 


o 










< 








































1- 
































z 


1 



42 



Individual Returns 2001 



S 9 



T- O CN 
QD Oi ■>- 

cn r^ m 



1- (D 

P>." co" 

CD T- 

CN 1- 



^ O) If) 
CN CM in 



S 8 



rM in T- o 
— CM CN CO 



s « 



to O) (D •- 



5" § 

CM lA 



CM CM lO r^ 



S S 



CD ■•- O CO 



T- Ol »o 



CO '- lf> 



in CD »- 



s" t 



en CM T 



in ^ (D o) 



CM ID CO 
CD' «-" ^" 



oo 

CM 


S ' 


S! 


^ 


V 


f 


(D 



CN O) m 



■o 

0) 

3 
C 

c 
o 
u 

I 
I 

E 
o 
u 

_c 

l/> 
It) 
o 

CD 

10 
0) 



en (D 

in in 

en en 

r" P" 



in CO 

3 CM 



s s 



^(8 5 

CO H- O) 

cT>' in m" 

en in -^ 

CD en in 



g I S iS 

CO in ■•- CO 



1- 1- CM 



^ m d 
(O en to 



CM CO a> in 



1^ a> in CM 

CO to CO CO 

O) to to o 



i 


CO 
CO 


V 

s 


CM 


tn 

8 


s 


to 


CM 
CM 


O 


r* 


■^ 


s 


s? 


a? 


5 


3 


OD 


S 



CM r- »- CO V 

tn T lo o r^ 

r* O CM (D CM 

(o" en r-." cnT ■t-* 

»- r- r^ oJ CM 



o UJ CM_ rM_ 
o" r-." cm" co" 
o CM in m 



CM to T- 



1- «T CO to 

»-" cm" cm" in" 



CD r- in 



■^ o •<- 



CO OJ 1— to CT) 

m <3) 1- *- r^ 



(O in CM 



CM O) in 



T- in cm CN in 

_ h- tn CM oo ^ 

CO in h- »- CO CM 

o" T-" r-" cm" oo" cm" 

S S S O) o S 



tn CM 
■^" 01 
to 01 



2 s 



•a 




< 








o 




0) 




N 








OT 




>. 




n 








V) 




E 




0) 












X 




re 




1- 




■o 




c 




re 







m 


<n 


m 






r 




a> 




E 




♦^ 


n 


tf) 




3 








■D 


o 


< 





S i 



a s2 



1- oo in 



in CO CO to 



CM T- CO CO C3> 



CM to to 



»- ^ ■^ to to 



t- O OD O O 

CM T- in (-^ CO 

r-* ■v CO r^ o 

S S t S" S" 



T- CD CO 



m »- tn m 



(D (D (^ m 



CM CM in 



o in CM to to 

to en CM CD o 

co' to' to' CM* oo" 

StO CM >- "- 

m CO (D in 

^ oi oo to »— 



^ oi in 



tn h- 

S 18 



in tn co' to' 



£ S 2 S 

^ T- tn CO 

oo' -r-' cm" cm" 

8 8 8 8 

cm" ■^ in" 



S S ^ 2 2 

in T- (D r- o 



o> CD en in 



§1 



CO m to 



1- T- CN CM 



o »- <- 



in CM 1^ r^ CM 
»- in r^ in CO 
oi CD oo to m 



o •.- ■^ »- 

*- CO tN CO 



CD oo CO 



to oi in 



S 2 



in jD to 



oo" ^' (O 
p». to tn 



in CD CO 



8 S 



■.-CM y- 



1^ Cn CM CM 

CM CM m to 

in O) CM in 

V r--" o" V 

tn en »- CM 

to_^ eo_ r^_ eD_ 

OD 00 CO n CN 



3 


O 

g 


8 


CO 

ft 


1 


o 


s 


en 


s 


5 


1 


o 


1 


i 


CO 


s 


s 


5) 



CO CM 

CO ^ 

CO a 

in co" 

s s 



in ry to CM 



m in S 
co' cm" cm" 



r- r«- CM CO CM 



*- <- »- CO to 




CO CM CM 



en to CO 



00 (D r^ T- 
^ to en •- 



to tn ■r- 
o -^ oo 
to" «n" 1-" 



CO tn CM 



to g; 

f^ eft 

CM CO 



s ? 



CM ^ 



»- .- »- CM CM CO 



8 I 
= I 



O ^. O iQ 1- 

CD O 1^ CO CM 

CO m CM CO to 

m' to' co' cm' o' 

S^ »n in CM 

O CO ^ to 



^ S Jo 



oo ID m to 



m to »- 






'- tn r-j 



If) 


o 


0) 


t- 


u 








3 




o 


F 


tn 


ra 
w 






(A 


o 


c 


T3 






3 




*-» 


n 


a> 




oc 


« 



» E 



CD 

tn 


CM 
O 


s 


CM 
CM 


CO 
CM 


CO 


s 

^ 


§ 


1^ 


8 

OD 


in 


tn 

(D 


*- 


CM 


CM 


■«- 


»- 


CM 



r- h«. to tn 
co' cm' cm' o' 

O »- OD CM 



oo CM to 1- 



fo to in 



to 5 ^ o 

to tD in 00 

tO_ CM_ tO_ 0)_ 

co" (N CN" co" 

CM tn CO m 

to »- r^ 



oo in CM 






m CO in 



T 


r- 


T 


cn 


o 


m 


1- 


8 


o 
5 


en 

CM 


CO 
CM 
CM 


CM 


f 


co 


5 


s 


to 


s 


s 


en 


'^ 


tJ) 

to 


1^ 


to 

s 


§ 


s 


s 


5 


m 


i 


s 


% 


CM 

in 


s 


1 


CM 


V 


CM 


CM 









= E 
< ^ 



« 5 

re = 
I- i 




Basic Tables 2001 



43 



m Oi u^ 
m (*i If) 



CM in to 



lilt 



m c> CN 



CO JM 



tn CO oo CM 



Ol CM *- 



in (*j en 



T- (O 









CD jn 



I S ' S S R Si S K 



•- O CM CO 1- 



(D CO CO (M 



m CM If) 

in" cm' cm t-~ 



■.- P^ CM O) 



in 10 in 

0> CM Cs| ■•- cm 



^ ^ in oi ^ 
cm' m" 1^' in (D 



1- CM T- 



CO_ CM_ T-_ ffi 






oj in O) r- 

•- O CD o 

CM CM tf) 



1- CM 

S 3 

r-" CO 

s s 



1 1 



*- in CO 



cj) r-- ■>- 

ID OO to 



(M r^ O r^ 



s t 



CD O" 



s s 



5 o 



■o 

4) 

3 
C 

C 

o 
O 



o 
u 



(A 
V) 

o 
o 



■o 

< 



N 
M 

>< 

<» 

E 



X 
(O 

i- 

■o 
c 

™ _ 

j2 I 

C o 

« 2 

e ° 

■B « 

<l 

E ™ 

2 1 

= I 









f^ CD en 



ID CO f^ CJ) *- 
t^ r^ CD CM <D 



s s 



OT m CD CO in 

m" CM T-" CD <o' 

in o) o) in r^ 

^ CO 1- CO h- 

cm" in (o' co" *-" 



s s 



cji in CO CO *- 



T- CO O) CD 
•- CJl CD CM 



CD O) CM 



*- r^ r- CM (O o» 

»- CM m m CM CO 

co' cm' m" m' co' m" 



in f^ 



is 

Z 



T- CM 



O) CM in 
CM CO in 



■.- T- CO 



CM 


CD 


CD 


CM 
O 


CM 


a 


r^ 


CO 
CD 


CO 


CM 


CD 


o 


Cs( 


CM 






CM CO in 



?co T- en h- 

in I- Q p- 

»- CM ^ o r^ 

cm' m" cm" to' to" 

T- CO eo T CO 

cm CO »- 



r- CM CO »- CD 

(D to (J) CM CM 

CO CO o ^_ in 

ctT r-" o> h-" »-" 

0> CD CD CO (D 



CM CO m CT) CM 



CD CM CD 



(D T- O) 



1- CM CO (D 



O ■■- CM m 



!? S S 8 



CJ> Csl o> 



m CM T- CM 



CM in CM *- 



o> in CO OD 

CM CM CM r^ 



N- in CM CO CM 

CD o O) © r^ 
in m CD o) f^ 



m CM »- 



r- CO in CD 
o" (d" cd" co' 






(D CT> CM a> CO 



O O CD CD 



o r^ CO m CO m 



CM CM h- in O) CO ■■- 



CM CM (D 



in cj) CD T- 



K s 



O) in CM CM 



(D QO T- 



CM CM in 



IS. 
CM 




§ 


CO 


1 


CM 


s 


i 



T- T^ 



'- CO 



en CO »- 




en CM (O ^ CO o» 

T CO N. CM CM W 

1- O) O ^ Ol Ol 

■^ in in Q 6 5 

in »- m in in »- 



g s 



r«i CO CO 



O) in m 



tn CD "- 



en Si ^ 



CM 


r- 


!n 


r^ 


1 


O 


a 


■* 



en in CD 



S 8 



Si 2 



to OD CD CO O I"-. 



s s 



in r>v 1- 



s s 



K C 



r^ m ^ r^ 
1- CD in r- 
co t^ CO (D 



(O <- r^ o CD 



in CM to 



CO T- CM 



CD s- CO in 



CM CM CD 



in CD CO CO 

CO in CO m 

o T o ■r- 

^" cm" t-' ■^" 



? s 



T- *- CM CM <0 



^- »- 0> ^ h- 
CM m lO f^ CM 

ift 1- 1- m (O 



s S 



1- ^ CM CO 



Ol CO CM CM CO 

ps o cn o r*- 



CO CM O) CD 



h- CO ^ 



^ CO CD (N 

CO in CM CO 



CO CO CM 



at ■v \n g> <D 

to OD O O (D 

^ O) r^ CM ^ 

ai ■F-" cm" to" ■^' 

OT CM CM r»- m 

in CO CO 



T- CO 



to CO en CM 
^' CM* m* f-." 

p J- »- CM 



s « 



g- CD to 



S 8 S 

CM »- r». 
r^' co' cm' 



CD CO CD en 
CD p«. CO in 
CO CO CM to 



s s 



(0 


o 


0) 

u 


'f 






3 




o 


p 


« 


m 


(A 


c 
o 


r 


T3 


k 




3 






n 


0) 




nr 


£ 






;^ 


l- 


< 


Tn 




0} 


^ 


?> 










a> 


S 


JQ 


t= 



CM CO in 



m m en 



CM ^ 



CD CM ^ 



!« S S 2 C C- 






S S 



— • o 



I- i 





44 



Individual Returns 2001 



S 8 



r-j fo CM 



^ CSJ O) CM to 

(^" in" N." 1^" V 

f^ tn CM O) o 

in (D CM CN r^ 

»-' *-" csT 



CO in (D in 



CO m CM CN 



CD CD CO (D 



CM CM in 



r*- CM CO 



8 ff 

co" in in 

m CM r^ 

•- CM CO 



tji m CO 



5 O CM Q CM ^ 

^ r^ m en CO iD_ 

o' ai r-' in p^" o 

3 r^ to CM »- n 

CO ■V CM CM CO T- 



in (D CM 



in (D in o 

CM <N CM CO 



O) (D r»- o 
o o CO r^ 
1- 00 »- ■^ 



(D in f- in 



? 5 



CM CM (O m 



m CM CO CM 

fv." cm" co" cm" 



CN ^ T- 



comcoco T-cM(Oin 



CM (D (n ■»- 

^" r^' r^" ci oD 



in CO CM 



o CD in »- in 
CO oo O) t^ ^— 



CD CO CM 



in m CM 



CM oj in in 



(D _ in CO CM 



m T- *- 



o 

T 


en 


s 


CO 

5> 


a 


■» 


CM 


a 


^ 


0) 

CM 



(D 1- in o 
(O m ff> o 
(D CO T- T- 



in 1- 
(D in 

i^ r- 



CM in in 



CM (^ O) CM 

o CO CO m 



ID CM CO 



Ul ^ 



(J) o in 

O) CM CM 

CO 00 (D_ 

m cj)" to' 



o CM CD in m 



■•-'•- O) CO 



in CO en CO O) 



to CD in '- 



to o »- in 



8 

CM 

5 



r^ ^ Oi 



S 3 



CM in in ■•- m 



CD (D in »- 



CO CM (O 



(D CO (D 



in CM en 

0> CM CO 



s ; 



»- CM T- »- 



to ID CO CO 



in CO ID 



CO to CO 



CD CM CM to 






m CM *- 






s s 



en oi to to 



CM to CM 



CD in CD 



■^ T- CM CM to T- 



■.- en 

CO ^ 
*- fO 



CT) ai in 1- 



tD CM OD 



oo Oi r^ 



ifi in in 01 
en" oo' cm' to" 
r^ r^ -^ m 



ID CM tD en 



in CM m CD 
O ^ O) (J) 



T- <- CM 



g s 



(D CD a> to 



CO 1- ^ 



r* 1- 



en m to 'T 
o in T- in 
to to CO to 



cDcji^too) incMO) 

OOeOOCOCM OICMCO 

t^ 1- T- 00 oo_ ''^ ^ ^ 

to" in" o" t" o" p»." O)' ^" 

coenm^-oD cotpo 

oocointo CMOco 

r-' T-' r-' r-' cm" ■>-" T-" 



O *- CM CD 
^ in c^ ^ 



to CD CM ^ 



»- CM CM 



1- in «- CM (J) 
oo *- CO oi to 

CM OJ co" cm" t" 



CJJ O) o *- 
o> V CO in 

to CO CM 



3 S 



CD t7) CM 



m CO CD 



■^ ■^ 






II 



N- in to in 
»- to O) o> 



in CO in 



CM CO T- 



s s 



^ in oo 



CO CO ^ 



CD in CD 



CM in oi in 



in CM CD 



T- r^ m O) oo 



CO en CM O) 



« 1^ 






f- -r- CD (3) OJ 

CM m CO CM CO 

CO CD CD CM ■'T 



in 00 O) CO 



1- CM •- ■•- 



CM en CT) 



CM r- 



s « 



3 

s 



?; 


m 




TT 








en 








CM 




on 


r> 


o 


■V 






CM 


CO 


ou 


CM 


^ 


in 


in 


S 


0) 

to 


f 


s 





1- CO CM 



3 o 



in CM m 



in »- r- 

in en 1- 

in" to d" 

_ .. ^ S CO 

in CM O) CO to 



3 t 



tJ> ^ 

CO in 
^ 1- 



co m CM 



^ in 



m CM CM 



in 5 '- 

<- T- to 



s s 



CM 1- CD (O 



CM CM CM 





,_ 






r^ 








s 
















^ 







•- to CM 



in en CO CM 



■<- o -^ 



s s 



to t- CD CM »- 



i§ 



_: o 



8 8 



O W 



t 1 



«- m •- ■- 



? ? 



S 8 8 

o p o' 

CO ^ in 

«» «A W 



8 8 



§ § ?- 

O" o" 

CM S 



8 8 



°' 8 8 8 8 



8 8 8 

m o o 



8 8 8 




1- CM CM CO 



8 8 






8 8 8 8 8 



V* V* V* 




Basic Tables 2001 



45 



w "• — 





_ 











CO 





(Tl 


s 


1^ 


CO 


CO 




CN 




t 




cn 


^ 


CD 




CD 


to 


g 


eo 


1 


1 


T 


in 







tn 


g 


s 


to 


I 


CM 


S 




r- 


CM 






1 


1 








b) 


^ 


CO 


cn 




cn 


CM 




CO 






m 




r~~ 




« 


s 


r- 






CM 






^ 


1^ 


(D 




in 








Ot 






5 


En 


S 


CO 


CD 




T 


OO 


TT 






to 






CM 




in 




CM 


o> 









03 


to 


CM 


en 






m 




CO 




CD 


■V 


10 








0" 


01* 


CD 




cd' 


in 




cn 


cn 


cn 


r-.' 




rv." 


ai 


co" 


co' 


cm" 


^ 






•0' 








0" 


in" 


8 


r*' 


00' 




cd' 






cn 


in" 


■q-" 


V 






^ 






eo 




CM 


in 


in 


h- 


OO 


CN 


in 


tn 


in 




CD 


CM 


CM 












(O 






r^ 


to 


to 


CD 


^ 


m 


to 




CO 


CM 


CM 








CO 

to 

1 






<m' 


















CN 


■^ 




f 
















n 
















CM 


^ 




f 








N 




















































































X 


o 






^. 


? 


S 


in 


in 


cn 


s 


^ 


r- 


^ 





• 





8 


00 


^ 


r*. 


f^ 


to 


■^ 


00 


1 


1 


§ 


8 


f^ 


^ 


CM 


■C 





to 


t 


CM 


CO 





CM 


n 




0) 






o> 


to 


s 


^ 


CM 


CN 




CO 






h- 


cn 


CO 


in 


V 




CM 






a* 








CM 


f^ 


S 




s 


p«. 


r^ 


tT 


u» 






i 


c 


m 


r^ 


CN 




«>- 


CD 


CO 


cn 







CM 




cn 


to 


r- 


■^ 


CM 


to 






(O 






to 


-T 


T 











03 


h- 








c 


D 


5 


(D 


0' 


^" 


CM 


CN 


5 





CD 


CO 


CD* 




^' 


to' 


CN 












n 








cn 


? 


CO 


s 


m 


tn 







^" 


to" 


cm" 




0' 




■> 
o 


E 

Z 








<N 


TT 


in 


r- 


CD 


On 







CM 


tN 














(O 








CM 


in 


CO 









CM 


CM 






» 




"S 




a> 




















CN 




r 
















00 




















CM 




r 




















ro 


CN 


<T> 






CO 


eo 


r-* 





CN 


in 


1 


1 


1 


1 


1 


1 


1 


1 


1 


i 


•» 


1 


S 


CD 


CM 




tn 


OO 




T 


1 


1 


1 


1 


1 


at 




^ 


c 




r7 




CM 


S 


i 


CM 


to 


to 


g 


CO 

cn 

























? 




r^ 


(O 


^ 


s 


1^ 


s 


s 












s 




^ 








^" 


0' 


CM 


CM 


t^ 


0" 


r^" 




in 


0' 




















N 











cn 


i 


IN. 


TT 





00 












at 






^ 










CO 


CD 


CM 


cn 


CO 


to 


in 


CD 


m 




















1 






CM 


oo 


in 


CO 


CM 


? 


^ 

















1 


















CM 


to 


CD 


■V 


in 
































to 


to 


m 












n 




g 

o 


"o 








? 




CO 


r* 


r^ 


to 






~8 




1 


1 


1 


1 


1 


1 


1 


1 


1 





to 


1 


cn 


m 





CO 




CD 


■V 


CO 


1 


1 


1 


; 


1 


r* 






c 




u> 







in 


Tf 


s. 


CD 


in 


m 


























CO 


CD 







tn 


CO 




T 












lA 


c 

0) 

E 


1 

3 


1 


S 


to 
to" 


CO 


CN 






1?) 
tj) 




" 


in 
0' 























r' 




CO 




to 
1^ 


s 

CM 


CD 


CM 

i 


CD 


















(O 

to" 


E 




§ 




in 


s 


in 

CO 


CO 


in 


§ 


g 


cn 




















a 






^ 


■V 


01 

CM 


S 


£ 


8 












at 


3 


Si 


z 






^" 








































(O 


























~ 








§ 












m 


CD 


s 










s 


cn 




<T> 


m 


(O 




h- 


CO 





CD 


CM 


CN 


(D 


CO 


OO 


T 


CM 


8 


m 


§ 


in 


S 





CO 


r^ 




cn 


"s 


^ 


2 












Ul 


S 


CM 


CD 






0. 


C\ 









f- 


in 




T 




to 


s 




in 


r^ 


tr 


h- 


CO 


S 






s 


s 














r- 




CM 


CD 


CO 


CD 




•a- 


CM 






CO 


m 


in 




CM 




CO 




CD 







CD 


tn 


CM 
















C/3 











u> 




N- 


in 


^ 


in 


cn 






CO 


8 




0* 


0' 


0" 




IT 


in" 






o" 




03 




IT 


r^ 


r-. 


to 


CM 


CO 






eo 








CM 


10" 










CM 





CO 


CD 


^ 


r- 




CO 


in 


cn 


CO 







CD 


m 






















"^ 





CD 


in 


in 





CD 





IS 


m 


CM 


Ot 






^ 






^_ 










CO 


to 


■^ 


CO 


CD 


in 





CM_ 


CN 














5 










CM 


CO 


to 


CO 


CD 


m 


cn 


CM 


CM 






^ 




1 






r*." 


















~ 






















to' 








~ 




























Q. 








r^ 


CO 


to 


en 


~ 




cn 


CD 


CO 




cn 


CO 


r^ 




cn 





CO 


CO 


1^ 


CO 


V 


in 


i 


CM 




CO 


s 


in 


CD 


in 




in 


cn 










r> 




2 


o 






M 


01 


CO 


(D 










to 




tn 


h- 


CO 


hi 


in 





CM 


en 


CM 




r^ 


^ 


ir 






cc 




m 


8 


CM 


CD 


CM 


*n 


in 


eo 




tf} 




■* 


cn_ 


to 


m 






a 


in 


■^ 


CO 


CO 


r^ 




■V 


<D 


m 


to_ 


in 


CO 




to 




in 








CD 


01 


•V 


CC 


CM 


^ 


03 


03 









(U 


c 


C> 




^' 


in 




S 


m 


CD 


to 


CN 


CN 


in 


CO 


$■ 


fO' 


in 


co" 










m" 




CD 


CN 




CO 


in 


in 




g 




h* 


m 


to 


m" 


to 


<e* 








3 
^ 




^ 




■V 


O) 


cc 


(31 


CN 


CD 




CD 


CN 


CO 














h. 






T 


r- 


CN 


in 


cn 


CO 




CM 


tn 


03 






h. 






















CM 


^ 


^ 


CD 


"T 


T 
































■* 






T 


^ 








CM 






z 




«- 








































»o" 








~ 








~ 














~ 














eo 


CD 


r^ 


O) 


to 


~ 


in 





to 


^ 


to 


^ 


CO 


CM 


"in" 


^ 


CO 


r^ 


r^ 


r^ 


00 





CD 


03 




OO 


CM 







CD 


en 


CO 


~~^ 


^ 


tn 

















(0 


Tf 




^ 


m 




s 


r- 


h~ 






s 






in 


■tf 


CO 




CD 


M 


8 


CM 


03 


r- 





CD 


(£ 


■V 


or 







CD 


CC 


03 


ID 


«o 






c 






r^ 




in 


CM 


in 




c 


co 


(0 




in 


£ 




CM 




co_ 


CO 


CM 


M 


CO 


I^ 


m 


CO 


CO 




f^ 




r^ 




(D 


rs 




OO 


n 






1 




? 




i" 


s 


1^ 

CM 


s 


E^ 


^ 


s 


CD 


K 


^ 


IT 


£ 


? 


^ 


cn 


cn 


CO 


in 


cn 


to" 





CN 


5) 


h- 


s 


cn 

CO 


CC 


^ 


8 


CN 


CM 


8 


■V 


5 


1 


* 










in 


CO 


■^ 







CM 


IT 




m 


CO 




CO 


r- 


r- 


to 


m 












CM 


to 


CM 


CO 


h- 


CO 


cr 


cr 




CO 
















0* 










CM 


CM 


CM 


•^ 


T 


CO 


CD 


cm" 


ai 


cm' 












f" 
















eo 


CO 


CD 


CD 


CN 


tn 


cm" 


CM 






TO 
O 

1- 








u> 




































~ 




Ul 








~ 


























^ 






tst 








01 


in 


to 


CD 


1^ 


CN 


~ 


CM 


CO 


CO 


Y 


CO 


cn 


^ 


(J) 




r- 





CM 


^ 


cn 




to 


^ 


c 


eo 


"^ 


r-- 


f. 


(D 





■V 


CM 


CNI 






o 


5 


^ 


§ 




tD 


IT 


s 


CS 





;: 


cr 

■a 


cc 
in 




m 


s 





cn 


IS 


s 


03 

CM 


8 


g 


03 


r^ 


IT 


i 


s 


g 


c 


CN 


s 


m 

TT 


oc 


iS 


cc 


m 

CNl 


s 


s 






0) 

n 
z 




r-." 




CD 





CN 


CN 


CD 


cn 


CD 




CO 


Cn 


CO 


cm" 


■^* 


cm' 


to" 


in' 


to" 


to 


r-' 






n 




8 





in 


CD 


CM 


r^ 







CM 


s 


8 


0" 








o> 


CN 





r- 


CO 


r- 


CO 


cn 


CO 




h- 


in 


OO 


cn 


CO 


^ 




CM 











CM 




r- 


tc 





ID 





CM 


s 


tc 


tn 


o» 






■3 




■^_^ 


CNJ 





CO 


s 


in 


in 


V 


(^ 




01 


QO 


















00_ 






CO 


CD 


CD 


tn 


CM 


■^ 


CN 


cr 




r^ 






«>. 










CM 




■^ 


^ 


'" 


"" 


^ 


■^ 


CM 


CN 


eo 


"^ 


CN 
















h-" 














■^ 


CM 


CM 


eo 


^ 


CM 








U) 












M 




~ 


~ 


CM 


CO 







in 








CD 






h- 





^ 


to 




tn 


to 


5 


1 


■^ 


in 


tD 


to 


CO 




^ 




cn 


CD 


s 


CM 





t- 















m 


■^ 


<r. 


r^ 




in 


CO 


r^ 


CO 


CO 




r^ 


CM 


m 


OO 


03 


00 


5 




o» 




m 


to 







CO 






in 


8 




m 


cn 









c 






CM 


r^ 


r^ 


CO 


m 


5 


TT 


r^ 


in 


CO 


to 





CM 


f^_ 


CN 


cn 




tD 


c 


CM 







T 


in 


CV 


CM 


CD 


tn 


r-- 


CD 


■^ 


to 


CD 


ot 






g 




to 


to' 


CO" 


p«* 


8 


OO 


cr 


■^ 


CO 


cc 


r* 






ai 




CD" 


03' 


in 


co" 


co' 


CD 


5" 






CM 


5 


•O- 


(D 




tc 


CO 


■^ 


CD 


CD 




h-" 


cn 


!»-" 


O) 










ot 


CO 


^ 


to 




<T> 









(2 


5 


9 




S 




OO 


CM 


m 


0) 








(J) 


r»- 


^ 


CM 


CD 


tn 




CM 




en 


CM 


5 


c 




1 






0. 








CM 


to 


CM 


CO 


r^ 


f*. 




5 


CM 


CO 


CD 


CO 


to 














CM 


to 


CO 


in 


■^ 


OO 




en 


03 


TO 








r^" 




















^ 


^ 


cm" 


to' 


" 












«>■ 
























CM 


CM 




to 




c 




"o 


!2 




•0 








CM 


tn 


CO 




CO 




CD 




tf 





CM 








CM 


in 




1^ 


1 




10 







to 


CM 


CM 


in 


CO 




CD 


in 




n 


J 




1 


c 

3 


(0 


3 


S 





J 


CD 
CM 






in 


2 


s 




s 


m 


s 


5 


ID 


S 


8 


m 


s 




O) 


-^ 




1 


cn 


§ 




8 


8 


cn 



s 


a 




CO 


s 


r». 


s 






E 

3 


Q 


c. 


5 


co" 


!^ 


■^ 


CO 


s 


03 


S 


5 


? 


5 


s 


s" 


'J- 


QO' 


cm" 


■^" 


'-" 






s" 






jr 


s 


s 


s 


^ 
h- 





s 


S" 


a 


<n 




CO 


in 


10' 
ot 






z 
























(N 


" 


" 
















fN|_ 




















CN 




" 














■£ 








CN 


~ 


cn 


% 


in 


s 


cn 

CM 


5 


OO 


03 


s 


« 


£ 


to 


g 


8 


~ 


s 


S 


a 


h- 


to 




CO 


s 


If 




S 


1 




s 


rt 


5 


f^ 


S 


s 






3 




5^ 





CD 









■^ 


to 







m 


m 


CN 


h- 


CD 


h- 






r^ 


CD 


00 


CM 






in 


cn 


r* 




tn 




F-* 


03 


to 





cn 


CM 












T 


co" 




r^ 


CD 


in 




cn 






CN 


CN 


0" 


to 


to' 


CO* 


cm" 


<J> 


in 


r- 


id' 


r- 


V 




cn 


CD 


CO 


3 


CO 


CN 




CO 


c> 


f^ 


cm" 




00~ 


O) 










r- 







CD 


cn 


<j> 


to 


t^ 


CM 





CN 


cc 


03 


in 




CM 


CD 


in 


en 


a 


r* 


r- 




^ 




CM 


c 




en 




■^ 











Ot 


c 










■t 


TJ- 




CO 


CN 


CO 


CN 




rr 






CM 


TT 


^ 


CO 






CM 




(D 


co 


















CM 


CM 


''J 


TT 


CO 


M> 


o 


1 








»o 


O)' 






































lA* 


CM 






























5" 


















































































V 

2 




o 


« 




n 


^ 


en 


^ 





^ 





to 


in 


ID 


to 


^ 


^ 


to 


in 


CM 


to 


j^ 


in 





h- 


O) 


Q 


s 


CO 


0) 


to 






CM 


(0 


tn 




01 


^ 


tn 


to 




o 


C 


rT 


t^ 


en 


■^ 


CO 







•q- 


in 


CM 


CM 


■fl- 


CN 




■V 


CO 


■q- 


to 


Tf 


to 


cn 


h- 






tn 


c> 


a 


? 




S 


2 


01 




a 


cm 


cn 


01 






J3 


3 




■V 


CD 


in 


T 


(D 


in 


CD 


p^ 


in 


CO 


r^ 


^ 


■T 


cn 


OO 


■^ 


CM 


^ 






■« 


CN 






CO 




a 












(D_ 


CM 


Ot_ 






e 

3 


© 


^ 


^ 


i. 


s 


s 


CM 


CN 
CO 


CO 


in 


CM 

CM 





^ 




CD 


in 


•-" 












8" 


CO 




in 


CO 


If 


01 


CO 


p 


cn 





;: 


tn 


m 


'"" 




0" 






z 






to 


CO 






































































* 












^ 


J^ 


in 


in 


CN 


■& 


^ 







^ 


s 




8 


h- 





eo 


CN 


CM 


<9 


CO 





8 


t 


r^ 


CO 


"^ 


s 


r- 




^ 


IN. 


^ 


8 


to 


in 


cn 


V 












K 


CO 


CN 


CO 





CN 




in 


cn 




r^ 




m 


S 


CO 


Q 


O) 


A 




CM 










m 




CO 


a 


in 


in 


m 






c 




csT 







CD 


CD 


(O 


r- 


\n 




tl 


tn 


CM 




to 





to 


m 




(D 


h- 


*o 


■V 




m 


5^ 




r 


T 




O) 


■V 


01 


CD 


CM 


h- 




(O 








U> 


en" 


CO 


in 


C> 


K 


s 


r^ 




p». 


r^ 


to 


cm' 


to" 


in 


cn 


ai 




s 







r' 






to 


tn 


8 


CD 


e* 


03 


CO 





to 


<n 


TT 


tn 


wf 






1 






00 


CN 







r^ 


CD 


in 







in 


f«. 


CO 


r- 


s 


CM 


CO 


CN 




r» 








CM 


CO 




a 


CO 


r* 


CM 


u 


s 


CO 












u 




















CO 






h- 












n 




















eo 








in 


10 


1 


z 






00 


^' 






































«o" 
































■n" 


^ 






(M 


CD 


OO 


cn 








m 


to 


CM 


CM 





en 


CD 








^ 


CM 


OO 


to 


co 


f*- 


m 


1 




m 


CN 








3 


cn 


01 


T 







00 


(A 








n 


CO 


CD 


CN 


T 


CO 


m 


s 


CO 


01 


<n 


CM 


s 


■c 


CD 


CM 


m 


tn 


Tf 


p 


rt 






C* 


S 


tn 


to 


■^ 


c 






5 


(^ 


a 


A 


5 




OJ 


c 




f 




CO 


T 


r- 


n 


CO 


CM 




OO 


CO 


IS. 


in 


f^ 


iv. 


CM 


CO 




o_ 








^ 


CM 


p 


N. 


h- 






If 


CO 


m 










3 




t£ 


03" 


to 





in 


CD 


CO 


^ 


CO 


(0 










cm" 


co" 












<o 






r' 


CM 


T 


c 




a 


CM 


a 







c> 


to' 


^ 








Z 






O) 


in 


















^ 


CM 


^ 
















cn 


















^ 


CM 


^ 


CM 












ffl 























































































































g 


g 


g 


^ 










































































































































i 

8 




















c 


g 


g 





q" 


cm" 


q" 


8 






1 




















Q 




E 


q_ 




5 




a 



























































I 


1 


8 













1 

■■6' 


e 










5 


















8 


s 


i 


g 


^■ 


in" 


0" 


03 











^ 












8 









g 








— 




c 


in 





ir 


c 





c 


1/ 


^ 


V* 


(A 


M 


M 


S 








in 





in 











ifi 


^' 


2 


tA 
















a 




c\ 






^ 


IT 






M 


vt 


tA 




3 


1 


1 

s 


E 













CN 


CM 


cn 


^ 


in 


r- 




V 


tf 


V* 


c 






U) 






I 





g 


M 


M 


M 


V 


V 


M 


M 


V 


M 


w 


0) 





1 

3 


«" 


c 


S 


M 


M 


M 


M 


M 


«rt 


w 


M 





a 


« 


E 




(fl 






01 






X 








c 






a 


■0 


■S 


■0 


g 









C 


a 


a 


a 


c 


a 


4 


a 


■D 


TJ 


■a 


c 


£ 






O 






j 


T3 


in 


m 


t 








T 






T 


c 


c 


C 








q 


13 


"D 




T3 


"C 


"D 


-0 


T 


c 


C 


c 




N 


CD 








T 


c 








C 






C 


3 


3 


3 










3 


T 


C 


C 




c 


c 


C 


c 


C 


3 


3 


3 








W 






E 


i 






: 








: 












8 


8 


8 


0. 




1 


C 
3 




3 








3 



3 



3 









8 














t 


\ 


5 




















8 


8' 


1 


g 


8" 


g 


g 






i 


"J 






5 








8 


8 


1 


E 




8 


1 




S 












a 


3 


C 


c 


in 





in 





C 





in 













c 


3 




o 


in 


c 


in 











m 




« 



















in 






CM 


CN 


n 


^ 


m 


r- 




CN 


m 






cm" 


in 









tn 








CN 


to 


3 


m 


h~ 




CM 


in 




c 














z 


ffi 


M 


M 


M 


« 


tfl 


w 


« 


tfl 


« 


Vt 


«» 


«♦ 


V* 


V* 


w 


«<» 


tf 


Z 


M 


M 


«fl 


M 


V 


tfl 


M 


tfl 


ifl 


M 


W 


«9 


M 















< 








































H 
































Z 


1 



46 



Individual Returns 2001 



•o 
« 

3 
C 

C 

o 
o 

I 
I 
0) 

E 
o 
u 

c 

(A 

<n 
O 

O 

•a 
o 

*j 

W) 

3 

< 



N 

in 

<n 

E 



X 



42 



r 


o 


« 




E 








V) 


c 


3 


s 






TJ 




< 





O H 

c g 



(A 
0) 
O 

b. 
3 
O 

(n 

(/) 

c 



(1} 
< ^ 



* 5 

™ = 
I- < 













<n 


m 


m 




CN 


cn 


s 




in 


in 


S 


5C 


CO 


t 


I 




s 


o 


(31 


O 




^ 


1 


cn 




m 


cn 


CN 


cn 


in 


cn 


i 




J 


J 


s 
















o 




tn 


O 


O 


CM 


CD 


c\ 


c 


© 








o 


CM 




cn 




f 




CD 




CN 


5 


OD 


en 


o 


3 


CM 






s 

0I_ 








1 


f 


CM 


"^ 


in 


cn 


^ 


cn 


■q- 


CO 


CO 




o 


S 


in 






^ 


CD 


in 


CN 


cn 






s 




en 


CD 


? 
















co' 


o' 


1^ 


^ 


CD 


TT 




o 


in 




CD 


in" 






00" 


o" 




cm" 




(N 






p 




oo' 


CO 


CO 


o 


m 




CO 


ur" 






cn 


eo~ 






(ft 

c 


^ 


S 


o 


^ 


^ 


■" 


r" 


r" 


O) 


in 


CM 


in 


















eo 














o 


m 


CN 


m 


r 






CN 


s 
























































































6 


1 




















































































? 


O ^ 




h- 


00 


en 


r^ 


m 


r^ 


r-^ 


m 


o 


^ 


m 


o 


•T 


f 


t 


o 


cn 


s 


in 


cn 


^ 


i" 


1 


cn 


1 


^w 


Q 


CO 


O) 


^ 


^ 


o 




J 


J 










% E 




O 


CM 


CO 


00 


^ 


CN 


in 




r». 


CM 


CM 


^ 


cn 




V 


f 


CM 




■A 




in 




CN 






CN 


CN 




^ 


m 
" 


















0» 


in 




(D 


a> 


CD 






T 


a 




r^ 
















00 






cn 




(fi 






s 


V 


a 












o 








-9 5 

1 1- 

z 


^ 




CO 


^" 


P 


V 


iP 


;r 


p 


s 


CD 


^ 


s 


f 
















s 






ri 




to" 


r- 


^ 


fM 


<o' 


s 


CN 


r" 








a 












to 


CO 


CM 




o 




CN 


00 


cn 




t 


in 


. 


CO 


CD 


o 


^ 


in 


eo 


t 


01 


1 


1 


1 


o 


^ 


CN 


CN 


CN 


~ 


t 


in 


t 


o 


00 




ro. 








■£ 




a> 


CD 


CM 




o 




CD 


in 




CN 




CO 




cn 


O 


r-- 




cn 


?5 




in 








o 


V 


ID 


CO 


<T: 




r~ 


cn 


o 


o; 


n 








D 


£" 


t\ 




in 




i^ 


-T 


r* 


CN 


CM 


CN 




^- 




r^ 


cn 


co 




CN 


t 




N. 








r^ 


■<T 


r' 


CD 








■^ 




h- 


cn 


cn 


o 




1 

CO 


i 

T3 

C 

3 




m 


f 
rs 






in 




iP 




r 


r' 


P 




s 




P 


cn 












1 








' 


S^ 


r* 




p 




gj 




F 


cn 




to 




1 


O „ 




lO 


in 


CM 
CD 


1 


cr 


cn 

CN 


CD 
cn 


CM 

cn 


OO 
en 


in 


t 


if? 


s 


1 


s 


s 


s 


o 


CN 


J 


R 


1 


1 


1 


?5 


CD 


cn 
cn 


CM 


s 


s 


I 


cn 


t 


S 


s 


T 


3 




1 1 

2 


in" 


a 


^ 


£" 


(2) 


m 


O 


S" 


O) 


P 


*- 




o 




T 


CN 


CM 






r 




m 








O) 


5) 


p 


o 








o 




■* 


o 


■V 


at 






n 


3 






r^ 




^ 




r 




P 




cr 




r 














o 
(0 












p 




jr 




o 




■^" 

r 






oo" 














? 


S 


h- 


ai 


1^ 

en 


o 

Cv 


~s 


S 


s 


in 
cr 


£S 


S 


s 


5 


s 


CM 

$ 


s> 


s 


en 

(T> 


5 


5 


cn 
in 


ir 


s 


OO 


g 


8 


^ 


s 


s 


s 


cn 


~ 


m 
cn 


8 


$ 








c 




r 




1 


(D 


oo 


CO 








CD 




■^ 


t^ 


cn 




n 


CM_ 




CO 




in 




oo 


CN 


CD 


T 




o 




CN 


h- 


!*•_ 




^ 




n 


f: 


o" 


en" 




OJ 




Cv 


5 


tn 




OO 


en 


o 


CO 


o* 




lO" 






CD 


CM~ 






o 


tn 




cn 


3 




m 




CN 


at 


h*' 




CN 


^ 








en 


T 




CM 




CD 


CN 




o 


f^ 


r^ 




cn 


oo 


cn 


•V 






cn 






■V 




cn 




r». 


cn 




h- 


« 






a 


3 




1 










cn 




en 


cn 


r^ 






r^ 


■^_ 


o 


CN 












r> 










(N 


CN 


CN 


in 


m 




h. 


o_ 






4 




^ 




00 








































(O 




































TJ 
Q. 

E 


S 

c 
















































































o ^ 




rj 




CJ) 


CO 






CO 




^ 


O 


CO 


cn 


cn 






^ 


CD 


CD 




CD 


<D 


f^ 


P 


CM 


CD 


in 


in 


CO 


h- 




in 


cn 


r^ 






in 


h. 




1 






o> 


o 




er 


(O 


C£ 


? 




<n 




p^ 


cn 


3 


o 


cn 


'T 


CN 


5 


CO 


a> 


CD 




in 


in 




CD 


CN 




? 




CD 


ci 


u 




S 




« 


® f 


fO 


1*- 


m 


CD 


■^ 


ID 


cn 




O 


CO 


T 




cn 


cn 


m 


r^ 


tn 


in 


CN 


". 


cn 






cn 


CO 


CC 


r^ 


^ 




ID 


^- 


CN 




^ 


". 




9 


■O 3 


m 


a 


oT 




(D 


r^ 


o 


cn 






8 


o 


cn 




CN 


o" 


en" 


cd" 




cm" 




o' 






cn 


in 


CO 




CM 


8 




3 


o 




cm" 


o 


tn 


00* 


■a 


W) 




1 ? 






in 


O 


r^ 


cn 


■V 




CD 


r^ 






o 


CC 


r^ 


















CM 


CD 


'J 


cn 


C 


r^ 




o 


CD 


K 


-^r 


•Sr 


(U 








it 










CN 


?^ 




en 


CN 


tfi 


m 


in 


CN 














oo 
















cn 


CN 


■^ 


cn 


in 


CN 






N. 








z 




n 








































N 










































<x 


s 


O) 


CN 


in 


^ 


CD 


8 


in 


O 


o 


in 


o 


cn 


Q 


CN 


3 


^ 


"T" 


cn 


<» 


^_ 


cn 


cn 


3 


n 


CN 


OO 


~~ai 


r». 


g 


en 


3 


~a^ 


CM 


in 


O 














T 




in 


CD 


C£ 




CO 




IT 


tn 


CO 




cn 






CO 


o 


T 


^ 




in 


^ 






^ 


CN 




u 


cn 




c 






s 


^ 


r»- 


in 


tn 




cn 


CM 




r-- 


■^ 


in 


in 




CN 


CD 








CD 




o 


l»- 


cn 




CD 




r^ 


o 






CM 


m 


c 


^_ 




a 


h- 


5 








CN 


n" 




O 


oo 


m 




CM 


O) 


en 


o 


en 


cn 


cn 


cm" 


en" 


cn 


^ 


S 




u» 








■^ 


m 


(O 


CO 


c 


S 


en 


CD 




cd" 




r^ 


|C 








1 




h- 


CNJ 


CN 


CD 


CO 


C£ 


CO 


C 




cn 


CJl 


3 


cn 




s 


o 


o 


CD 


CO 


00 






P 


f 


If 




CN 




m 


c? 




h» 




en 


§ 










V 


CNJ 














cn 


CN 


o 


T_ 




CM 










o> 












cn 


OJ 


o 


o 


"T 






in 


t 


t 


(0 




r^ 




















'" 


'" 


'" 


*" 














to 




















■^ 


*" 


'" 


■^ 








o 




lA 


10 


ID 


cn 


~~^ 


f^ 


CO 


CO 


cn 


CN 


CO 


cn 


o 


"cD 


s 


CO 


in 


CD 


O) 


CO 


t- 


CM 


p 


CD 


CN 


en 


en 


CM 


in 


fN. 




cn 


Q 


CO 


r- 


oi 


a 


o 






rt 


in 


S 


a 




CD 


CN 


If 


CT 




cn 


cn 






cn 


CN 


O 


in 


cn 


rM 


cn 




h- 


CM 


o 


■^ 


oc 


3 






s 


CN 








3 






1 i 
i s 

z 




CD 


1^ 






O 


OD 








CM 


O) 






cn 


O 


in 


O 


■^ 


CN 


r^ 






CO 


CO 


■^ 




CM 








CD 


r 






ffl 






n 


(fi 




cn" 


CO 




CN 


en 


in 


cn 




cn 


cn 


CN 


5 


cm" 


cn 




O* 






to 






P 


CO 


o 


o 


in 


s 


O) 


o 


O) 


CN 


t" 


o 


r*. 


at 


iz 








in 










CN 


CM 


cn 


(D 


in 


n 


0) 


O 






















CM 


CM 


en 


■V 


■V 


o> 


o 


■^ 






n 


</) 








to 








































to 












































r> 


CM 




cn 




CN 


8 


cn 


1^ 


cn 


o 


tT 


■V 


S 


cn 




o 


m 


r- 


~ 


■* 


o 


1 


CM 


O 


CN 




in 


CM 


CO 




r~» 


o 


r^ 


oo 


■V 


at 












c- 




■^ 


CO 


*T 


<J> 


rn 


o> 


T 


tn 


T 


r^ 


in 


o 


cn 


CD 






^ 




If 


tn 


1^ 


g 


en 


r-. 


o 


cn 


in 


r-. 


CO 


s 


r^ 








o> 




o 




n 


CD 


TT 


T 


CO 




in 


CO 


CM 


O 


CD 


CD 


r- 


CO 


cn 


CM 








**! 






■* 


CO 


in 


CM 


^ 


O) 


in 


CD 


1^ 


en 


ro 




>. 


c 


1 


r) 


f^ 


CN 


cn" 


in 


CN 


cn 


in 


CO 


c^ 


cn 


m 




in 


n 








t" 






N 






CD 


CN 


0) 


en 


in 


CN 


h- 


T 




in" 


^' 




in 


to 




Is 
(1) 


1 


^ 


o> 








(N 












CM 


CM 


CN 
















to 




















CM 


CN 


CN 








fn 




c 
o 


o 


















































































c 


1 


o „ 




at 


CO 


r— 


cn 




cn 


CD 


^ 


CN 


cn 


S 


O 




■»r 


in 


^ 




cn 


CM 


s 


OO 


cn 


1 


O 


CD 


cn 


CM 


CO 


s 


in 


in 








Ol 


Ol 






(S 


■a 


z 




3 


O 


$ 


in 




CC 


CN 




a 


If 


CD 


CO 


CN 








T 




r- 


r^ 




in 


00 




1^ 


CN 


cn 




in 


fs. 


cn 


r^ 


■^ 


h- 




0. 


£ 


5 


o 






CO 


■q- 


en 


m 




CN 


CD 


r^ 


c 


o 


in 




en 






't 




CO 


■*r 


r 


00 


en 


m 


oo 


a 


h- 


h- 


CM 


o 


CM 








* 


C 


en" 


CT)" 


ID 


CD 




s 




O) 


cn 


cn 


in 


cn" 


CN 


cm" 












(M 






CD 


CN 


3 


3 


r> 


o 


r^ 


CC 


^ 


cn" 


cm' 


CM 




oo" 








Ol 




CM 


ED 


f^ 


t^ 


5 


OD 


cn 


CD 


f^ 


CD 
















at 






CM 


en 


in 


00 


00 


CC 


r- 


CD 








m 










00 








































to 
































" 












(N 


en 


_ 


~ 




m 


<J\ 


in 


cn 


cn 


CN 


CD 


CD 


CM 


in 


■n- 


_ 


CD 


in 


(ji 


in 


~ 


1 


3 


oo 


CD 


O 


o 


■«j 


cn 


in 


cn 


in 


o 


C^ 


CC 


h* 
















CN 


■V 




a 


r*. 


s 


T 


CM 


■^ 


M 


in 




S 


CM 


o 


cn 


m 


CO 


to 


a 




m 


•C 


■fl- 


en 


IT 




If 


3 


CN 


CO 


cn 


s 


^ 












t» 


n 


CM 


CN 


CN 


h- 


f^ 


r 






in 


o 




■V 


OD 


CO 


00 


to 


CD 




CN 


in 


CN 


r^ 


CM 


CM 


cn 


CD 


o 


CO 


en 


h- 








1 


CQ 


^ 


oo' 


in" 


a 


O) 




cn 


(O 


CD 


o 


CN 


cn 


s 


CO 


n-" 


tn* 


CN 


cn 


(d' 


T 


Oi 








If 


s 


O 


^ 


CM 


cn 


(^ 


r^ 


a 


5 


m 


h- 


s 








OJ 










(0 


in 


cn 


CO 


CO 


-a 


O) 


c 


in 


^ 


CD 


CN 


TT 


CN 




CM 










cn 


N 






in 


CM 


■K 


01 




to 
o 


s 


" 


r 
















CM 


cn 


cn 




cn 
en" 


T 

■v 




CM 










01 

C^* 
















CM 


tn 


01 




Oi 

cn" 






m 






lA 


Q. 






*■ 








































*" 




































1, 8 
















































































O yj 




<o 


^ 


in 


^- 


CO 


in 


CD 




~ 


^ 


r^ 


cn 


r*. 


CM 


5 


en 




cn 


^ 


CD 


to 


CM 




cn 


CD 


o 


CM 


CO 


■V 


o 


8 


CD 




cn 




r^ 


o 




OJ 


^ 




m 


O) 


(D 


s 


en 




CJ) 


cn 


cn 


CM 


CM 




CD 


CN 


CN 


O 


f^ 


CM 


a 


to 


□0 




c 






CO 


CN 


CN 


c 


h- 




^ 


m 


o 


^ 




Q- 




£ 

-Q 3 


CM 


•^ 


o 


T 


■^ 


m 


CO 


CD 


t^ 


c 


en 


cn 


CO 


c 


CO 


CO 


■^ 


•fl- 




in 


r* 






£" 




f 


r-- 


cn 




in 




CD 




m 


to 


CN 










o 


■^" 


r'" 


cn 


CO 


cn 


en 


m 




cn 


oo 


in 


3 


3 


cn 


o' 


■^" 


in 






o" 








CO 


CN 


co 




m 


h- 


V 


in 


?S" 


cn 


cn 


CM 


oT 








i 1 




<n 










CM 


CM 


CO 


1^ 


oc 


r- 


^ 












m 














OJ 


in 


(D 


CD 


r^ 


cn 


-^ 


CM 


u> 










(N 
























cn 


CM 














«M_ 
























CN 














2 




^ 








































*" 










































en 


r>. 


3; 


V 


CM 


~ 


i 




cn 


CM 


CM 


O) 


^ 


h- 


CD 


■V 


CD 


CO 


in 




^ 


m 


CM 


3 


m 




o 


CM 


~z 


CM 


CD 


CD 


s 


o 


CM 


<5 


^ 












U1 


O) 




3 


o 


S 


CD 


cn 


00 


cn 




8 


f^ 


r^ 


T 


r^ 


r-- 


cn 


« 


in 


P^ 


o 


c> 


00 


^ 


s 


S 


r^ 


2 






in 








^ 


c 


§ 


(Tl 


(0 


'O. 


in 


•«r 


CO 


cn 


m 


CO 


CN 


in 


CD 




CN 


cn 


TT 


r>i 


in 


T 


en 


Oi 


CN 


h- 


h- 


cn 


in 




cn 


cn 


h- 






a 


en 




r- 


m 


s 


'I 


o 


in 


cn 


T 


p^ 


in 


O 


^■' 


cn 


co' 


s 


m 


3 


in" 


■c 


cn 


00 


00 


a 




CO 


00 


(0 


Ol 


O 




oo" 




Cm 


<»■ 




O 




1 


^ 


o 


cn 


CN 




m 




CN 


I-- 


cn 


CN 


CO 


CO 


CD 


cn 


in 


in 






CD 


CD 


cn 


OJ 


c 


OJ 


cn 


en 


CN 


CN 


CO 


00 


t 




<u 








CM 


r~ 


CD 


h- 


00 


CO 


T 


CM 


CO 


cn 


'T 




in 












o 








CM 


cn 


cn 


■W 






m 


01 


^ 




in 


in 


o 




C 




a 




















CM 




cn" 


CM 














in" 




















CM 


1- 


cn" 


CN 






n 




o 


















































































1 


Q. 

E 
















































































o „ 




(£ 


^ 


cn 


Ol 




cn 


IT 


CC 


OO 


cn 


o 


(D 


^ 


o 


3 


m 


CN 


CO 


o 


a 


at 


Ol 


in 


s 


a 


cn 


CM 




— _ 


3 


cn 


CD 


cn 


tn 


3 


r- 


t^ 








M 


■V 


r^ 


CN 


CN 


cn 


"! 


CN 


3 


in 


cn 


CO 


o 


if 


(D 




CO 


r^ 


m 


in 


h- 




tn 


a 


s 






T 


3 


o 




o 


t^ 




O 


1 


S E 


If) 


O 


1^ 


(0 


cn 


r^ 


(7) 


r^ 


C^ 


CD 


CM 


m 


■^ 




cn 


o 


■<r 


cn 


r^ 


cn 


«>. 


cn 




cn 


CM 


cn 




■V 


Ol 




s 


CM 




n 








CN 


•fl 


3 


CN 




in 


in 


in 


CM 




o 


CM 


s 


cn 


en 


a 




cn" 


oo" 


■^" 


CM 


^ 






p«. 


in 


cr 


8 




00 


o 


cn 


3 


co" 


oo" 


CM 




at 






a> 


§ £ 




1^ 


0) 


0) 


(0 


cn 


CM 


*- 


^ 


C 


in 


CO 


o 


tn 










i»- 




CM 




CM 




cn 




3 




(D 


o 


C 


rv. 


at 














CO 


in 


CM 


cn 


cn 


f^ 


m 




O 


CM 


T 


CD 














oo 






CM 


T 


m 


V 


■V 




o 


CM 


^_ 


CO 






(O 








z 




T 






■^ 










■^ 




CM 




*■" 
















a! 
















■^ 




CM 


'^ 


■^ 








v" 






I 








i 






















1 




1 


i 


i 


1 


8 

o" 




: 


] 




















^ 


j 


I 






1 








o> 








.£ 




s 


If 


a 


u 


o 


a 


o 


m 


E 




°- 


^ 


u 


'& 


M 




i 

2 


.E 






If 


c 


in 


? 


a 




in 


s 


^ 


CD 


in 














S 




o 




CN 




cn 


V 


I? 


h- 








*A 


c 

3 


c 

3 


c 

3 


C 
3 


E 

5 


b 




o 




c 


CN 


r^ 








M 




E 










7 




§ 


« 




M 


V 


M 


M 







a 


1 


1 


1 


E 


1 


M 






(ifl 







M 




M 


1 


1 


1 


5 






.2. 






] 




in 


1 


■D 




3 






T3 


■c 


T 


C 


c 


C 






in 





TJ 


T3 


X 








i: 




c 


c 


C 






T3 
CD 








C 
3 


3 




3 


C 
3 


c 

3 


C 
3 


3 




3 


g 


g 


g 


g 




e 


? 


C 
3 


\ 


\ 




? 




c 

3 


3 


D 


3 


3 


5 


o 






"5 

ID 






1 


1 

to 


^ 


: 




















o_ 


o 


Q, 


o 




: 

^ 


& 


3 


O 








c 










c 


-s 










1 


§ 


O 


W 


a 


in 


$ 


o 


s 


m 


1 




1 


§ 


§ 


I 


§ 


a 




■ 1 




8 

O 


in 


a 


in 


s 




s 


in 


1 


1 




§ 


i 






(?) 






1- 


o 




in 






CM 


CM 


3, 


rs^ 














in 




o 




in 






CM 


CN 




r^ 




CM 




















z 


M 


M 


w 


V 


M 


M 


tfl 


w 


w 


W 


V 


Vt 


w 


w 


» 


(y» 


M 


Z 


M 


M 


v> 


M 


M 


M 


M 


M 


w 


« 


» 


«( 


M 















< 








































































z 


1 



Basic Tables 2001 



47 



E CD 



tM CO d 



CD tn r<j 

1- tN 01 



CM m CO o 
m* r-." ci ID 



to CO 01 






CO to en O) 1^ 



t- 5- tN r- 

p_ rt h- ^ 

^' cm" 01" to' 

rt r^ OT CM 



to en ■•- 
en CO rt 






'- CM CM m g 

01 en en o o> 

en" 03 ID o)" rv." 

o 00 n CD (D 



1^ T- 0> CM 

00 cn 01 ui 



00 en to ^r *- 
^ en CD >n lO 
oi" 00' en o' r^' 



o CO m CD CO 

CM r^ ifi (M 00 

n ^ r^ n cn 

en cm" (d" m" in" 

CO (D ■«- m (D 

ro -^f o en 

co" co" (n' 



r^ m en 



CD '-in 



CD CM CM (D 

en in T- 



m en m 



CO T- m O) 



2 5 






c 
o 
O 



o 
o 

c 

M 
U) 
O 

o 

(/) 

< 



N 



c 



r^ CM ^ 
CM en en 



m 00 eo CM (0 



CM lO CO m 



en ■^ 



(D Csl 10 
r^ o m 



en S 



CM CM 00 

(O O) (D 



CM OO CO OO 

T-" oT •>-' ai 



CM en 00 CO 



»- CM en 



in h- QO CO CO 
en r»r r^" a> m' 
m O) CM CO CM 



CD en CM 



01 (o in 



(D en (D ^ O 
^ en (O in in 
tji ffi)' en o i^ 



■^ m m o »- 



CM o r^ CM 

r- Qo (0 CM 

in * ^ en 

»-' ■^' to" r^' 



00 00 tn eo m 



m CO (T>_ tn 
en" 10" CM ^" 






r^ u) eS CM 

CM ui in CO 

■q-* co" 1-' rC 

o T en m 

n CD n Ui 



CO CD CM 



in 00 en en 
CM 1- h- 5 
CD Ol CO O) 



tn m m 



CO m en 



in en in cm 
t- in r^ 
in" to" '-' 



(M tn (D (O CM 



en in in in 

■^ ID h- en 

o ■<- eo tn 

eji" en cm" oo' 



CM tn en 



CM CD CO 



CO di <j> c^ 



en (O CM -«- tn en 



g g 



cooto ojcnojenm 
m* o* o' to" to' 1^' en" •^" 

»-eMCM ■^T-CMCM^ 



m 01 1- CM 
00 CM 01 o 



? s 



S 2 



^ (D m CM 

1- r^ m in 

•- in ID CM 

co" eo" ^' 1-' 

^ CM 1- 

^ o en 



O) in in ej) r^ 
cn in CM to o 
to* I-" in* eo' cm" 



o tn CM tn 
•- CM CM -^r 



•- CM in r> 



CM 


5 


in 

CO 


en 

s 


s 


CO 


CM 

s 


g 


s 


en 


^ 


10 


CO 


CM 
CM 


in 
m 



m en CO r- ct> 






en 1- r-* 



SI-^ ■^ 5- CM 

f^ ^ O) O) 

en T-" m m' to 

CD h- en r^ in 

CM en en CM h- 



(c tn in 



CD CM ■•- 



r^ CD en ■■- 



CO CM (D 



tn en m o 

CM en CM to 

co' cm" en" 

tn to CM 



T- QD tn in 



■•- r^ CM en 



S 8 



CM to CO 



CM m en en 



to CD in 



en to en 



tM r^ O) en 



T- ^ ^ ^j- ^ ^ 



en »- en »- 



^ CM CM 



m m (D CM in 

en en en r~ in 

en ■t- (D CM CM 

to' h-" r^' en" in" 

en Q Q ui ^ 

^ o in o in 



en in 
o) cm" 



m (0 
CM in 
en en 



CM CM CM CM m 

O) r*. CM rv. en 
in 1- in CM CM 



T- en CM 



in CO en 



T- .^ CO 

r- CM ^ 

r~" o' tn" 

O ■>- CN 



o en 01 CD 
CM *- en *- 



if, 




i 


s 



' s 



CM to CM 



j3 I 



T- o tn 



to to (Jl 



CM CM a> tn 



CM »- in tn o 

^. i^, tP. f?. ('l 

<n' co" m' r-' cm' 

^ en m en ^ 



tn to en 
■>-" tn cm" 



CM tn r»- ■»- 



<n ■•- r^ CO 



CM CM en 



I- in m CM lO tn 

en tn 1- o tn CO 

r^ 10 oi_ ^_ in co_ 

r^" ri en* i-" a»' cm' 



to tn CM tn 
*-" o" cm" 
en en m 



CM "-in 



5f 



o 
u 

= g 



(A 

o 

3 

O E 
(O - 

in 

c 

3 

0) 
Of 

= E 
< 5 



(0 = 
I- < 



h~ O) m en r^ r-- O) 



»- en 



01 m CM 






•- o 

CM W 



en CM o t** r^ 
^ en CM CM f- 



■.- m CM CO 






in to »- m CM 
tn to tn CO tn 



eo CT) in to •- 



CM in CM ■^ CO 

en CO to tn *- 

tn in CO h- en 

in" in 00" m" to' 























r 


V* 




^ 


T. 



»- eo m tn CM 
^ to tn o> 01 



m ■-- 



r^ CM CD in 



o e 



^ m ■■- 



O O Q O Q 

00000 



E ^ 



8 8 8 



8 8 



m •- •- 




n ^ 



8 8 



§ § 8 



8 8 8 



T- CM m 1- 



8 8 8 8 8 8 8 



M W O c 



8 8 






69 tf» w 



S 



8 8 8 S. 

»- CM m »- 



48 



Individual Returns 2001 



(T) OO (N CO 

r-- r^ ■<»; XT 
f^ uS O) tb 



r^ in ci en CN 
csi w CM to lO 



o »- CD m 



OJ CM CM m CO 



oi CO (D in CD 
(^ ■^ r- in in 



CD in CM n 



CM 00 to_ in 



CM in CT) 
O) CD O) 



in in CM CM 



O O CO in CM (D 



1- CD OO CO 



CO CO Ol CM CJl 



in ■»- CO o) fO 

T in O) CD CN 
iri CO CM O^ CO 



CO ■^ ■>- 



CM CO in r- 

CO CM CD (J) 



CM m in OJ O) CO 
^ in CO CM CM d 



CD N. m CD 

CN CO CO CO 



<- CO ^ CO 
CO CO CO CO 
CO CO CN CM 



CM CM CO CO in 

CO CO CM ■r- CO 



CD r- 00 



CM CM CO CO (D 

o) (O CM ■.- >n 



CO CO CM CM 



oi (D in »- 

CM CD in CD 



CM CM CN CM 



CO CO CJ) 



CO CO in CO 



T CD ■■- 

CO T- in 

CN CO ■r-" 



CO CO CM 



c7) m o) m in 
^ CD CD CO en 



oo in (o CO »- 
CD 1- in CJ) CO 






CM CO CO 



Qo CM en in 

T- O 1- 1^ 
iri CO CM r- 



co d 



8 3 



CO CM CM CM 



8 en 00 
CO in 



CO rt 



■r- <- CM CN 



1- O 1- T- 



in in to ^ 

O CM CO CM 
■V CO CN CN 



n CM m ■^ 

CM CM ■>- ■>- 



en en CD CN 00 r^ 
en 1- o *- o m 



<- o ^ 



»- r- CO 



■>- r^ 



I e 

z 



^^^ CM CO CO 



CD CM in 






CN in r^ 



in 01 oo CO 



CM CO in 



r^ c3) (O 



CO CO CT) C3) 



CM CO CD 



CO CO Ol (31 
















































n 


o 


o 


8 




Ti 




r 














c 












o 








y 


y 


§ 


o 


fi 


s 


8 


« 


b 


If 


r 


If 


r 




r 


iC 




CN 


1/ 






c 






CN 




S 


U" 


r- 




f^ 


«/ 






E 




M 


M 


W 


M 


M 


M 


M 


•- 


•- 


*- 





? 8 



8 8 8 8 



CM UJ *- M 
M M *«> (5 



T- CN CM CO 



CM in ■•- 



Basic Tables 2001 



49 



■a 



c 
o 
o 

■ 

I 

« 

E 
o 
u 

_c 

M 
M 
O 

■D 

in 

3 
< 



_N 
CO 

>. 
E 



>< 
n 



•a 
c 

CO 



c 

9) 

E 

V) 

3 

< 

E 
c 
u 

c 



(A 




a> 




o 








3 




o 




(0 




«) 




c 




im 




3 








« 




q: 




— 


^^ 


< 


1 


i- 


p 


o 


OJ 






c 


r 


o 




•s 


p 


n 


ra 






> 


3 
*fi) 


o 






c 


b 


«> 


0) 


o 

E 


E 

3 


(U 




o 




9 


g 


> 


■c 


o 


> 


"<t 


•5 


T- 




a> 


O 


A 


e 


re 




1- 


o 











^ 


h- 


1^ 


r^ 


CO 


3 


8 


CO 


CO 


s 


^ 


S 




V 


to 


in 


m 


oo 


CD 


CM 


O) 


CM 


8 




t£ 


m 


CO 


O 


m 


in 


CM 


CM 


h- 


to 


CM 


to 


^ 


1 




c 


^ 




u 


o 




Ol 






<J> 


r^ 


o 


(P 


(J> 


CO 


o 


Oi 


r— 


O 


If 


t£ 


r 




r^ 


r- 


■T 


in 


a 


c3 


in 


O 


r^ 


O 


tn 


5 




d 
3 


^ 




(D 


CO 


Ki 


(D 


in 


CJ) 


a> 


' 


■V 


o 


CN 






to 


to 


to 


rsi 




o 




a 


? 


s 


CM 


r- 


CN 


?3 


O) 


2; 


^ 


C^ 


r^ 


r^ 


r«. 


o 


UJ 


















































































XI 


1 ^ 




a 


S 


3 


s 


S 


s 


s 


IS 


in 
to 


s 


g 


s 


s 


3 


§ 


s 


s 


^ 


s 


CO 


S; 


3 


S 


8 


cn 


s 


m 


fi 


s 


8 


to 


S 


& 


? 


8 


§ 


a 




o 


to 




d 


(D 


(D 


O) 


o> 


o 




< 


h- 


in 


in 


to 


ro 


CN 


to 


CM 






d 




cn 


CM 


in 


CM 


o 


cv 


O 


|S- 




in 


in 


to 


to 


CM 




— ui 




c 


(N 














































































f> 














































































Q 
cu 




i ° 














































































J 


































































































































































1 
























































































(0 


CO 


00 


(O 


in 


■^ 


CO 


oo 


CO 


^ 


oo 




h- 


to 


CO 




CM 




CO 


1 


CO 




CO 




cn 


CM 


o 


CD 


^ 




to 


to 


<D 


^ 


to 




Ol 


i 




c 




o 


O) 


O 


T 




o 


CM 


o> 


f^ 






r~ 


T 




O) 


CM 










t* 


CO 


r- 


o 


CM 


^ 


to 




o 


Ol 


CM 


f* 


^ 




cn 




o 




^ 




CM 


m 


in 


(0 


CO 


to 


CD 


^ 


■^ 


to 


CO 


CM 


CM 




CM 


CM 










CM 


en 




cn 


r- 


r^ 




in 


■V 


to 


to 




CM 






t^j 




o 


1 


IN 












































■V 
































O 


















































































Q. 


0) 
















































































<U 


c 










~~ 


"■^ 




_— 


























"""" 






































01 


0) 
























































~"^ 
















"■■" 








1 


J3 
CD 


o 




o> 


r- 


CNJ 


(0 


CO 


o 


CO 


O 


^ 


to 


CM 


■* 


o 


s 


^ 


CD 


OO 


tn 


CM 


1 


(O 


^ 




o 


^ 


to 


CD 




in 


in 


8 


CO 




^ 


r- 




o> 


CO 

3 


J 


• E 
11 




O) 


(£1 


o 




r- 


m 


oo 


CM 


CM 


CN 


a 


to 


to 


CD 




o 










■^ 


c> 




■^ 


to 


(0 


m 


V 


to 


CO 


to 


O 


CD 




o 


t— 


rT 


o 


CN 


lO 


m 


ui 


in 


in 


to 


^ 


■^ 


CM 


rt 


CM 


CM 


'" 


CM 


CM 


'" 


'" 






^ 


r^ 


<J> 


CD 


CD 


to 


CO 


^ 


V 


tM 


CO 


CM 


CM 






ri 


a. 
















































































s 

o 




z 






























































































































































to 








O) 






CM 


CO 


CO 


Ol 


Ol 


CN 


CO 


in 


o> 




o> 


O 


OO 


S 


CO 


(D 






S 




o 


s 


1^ 


CM 


CD 


Q 


3 


CO 


t* 


tN 


8 




r-~ 


to 






c 

3 




tf 


in 


o 


en 


r- 


o 


CO 




CO 


to 


T 


o 


CD 


m 


m 


^ 


o 


(O 


o 


u 


o 


in 


to 


Ol 


Ol 


CM 


m 




d 


in 


CO 


S 






£^ 


o 


CM 


CD 


O) 


CO 


r- 




Ol 


in 


ID 


^ 


in 


CM 


CM 


CM 


CM 






O 


o 


e 


to 


r^ 


o 


CD 


1^ 


CO 


cn 


CO 


to 


■^ 


in 


CM 


CN 




o 


04 




C 

c 


^ 


cw 






























































































































































il 

z 




SJ 


!:: 




s 


SJ 


3 


s 


s 


s 


R 


^ 


CM 


to 


s 


^ 


^. 


^ 


s 


■^ 


8 


s 


s 


a 


ffi 


in 

CO 


CM 


fi 


3 


CO a 


ffi 


CN 


to 


8 




£ 


« 




\- 


5. 


o 


Ul 


to 


m 


■v 


■T 


in 


in 


cri 


to 


CM 


to 


CN 










d 


d 


o 


o 


8 


If 




(0 


m 


in 


tn 


to to 


CM 


CO 


CM 






o 


tNI 






c 




en 


CO 


CO 


(3) 




in 




S 


oo 


O) 




(D 


CM 


CO 


CO 


8 


tJ) 


tM 


8 




to 


CM 


T 


CM 


h- 


CO 




Ol 


(D 




8 




CO 


cn 


CO 


o 


(D 






p 


o" 


u 


OJ 


o 


CO 


s 


\S 


5 


■V 




■V 


O 


Ol 


CD 


Oi 


CJl 


h- 




tn 


t** 


r^ 




co 


to 


CN 


■q' 


CN 


in 




Ol 


00 







r= 






CN 




d 


(D 


TT 


en 


h- 


■n- 


CM 


iri 




r^ 


o 




CO 




in 


CO 


to 


CO 




fO 


to 




T 


in 


CM 


CD 


■^ 


to 




r- 






CO 




(D 


O) 


c 

CD 


2 
o 


1 




(M 


CM 




CM 


CO 


CM 


CM 


^ 


CM 


CO 




CM 




CO 


T 


CO 


■^ 


to 






ts 


Ol 




CO 


tn 


CO 


CM 


•V 


CN 


to 




CN 


r- 


CO 


^ 


to 




Q. 


1 


° » 














































































(J 


■D 


)s c 




•w 




O 


in 




o> 




TT 


CO 


o 


CM 


at 


CO 


CO 


in 


CM 


CD 


to 


CO 




TT 


cn 


to 




cn 


CO 


CM 




to 


in 


CN 


O) 


CD 


a 


in 


Ol 


a 






1 s 

z 


Ol 


to 


CO 




CD 


CO 


CD 


00 


tn 


CM 


CO 




•V 


a 


CO 


s- 


CD 


O 


CD 


CM 




h- 


m 


■V 


Ui 


CM 




CO 


Si 


in 


CD 




T 


00 


r- 


T 


oo 








f^i 


T 


CO 


O 


o- 


O 


CN 




CO 


eb 


to 


t^ 


to 


CO 




h- 


r^ 


d 


to 




fj 


CO 


CM 


T 


in 


CM 


■^ 


CM 


to 


CO 


to 


f^ 


to 


CD 




O 


to 










CN 








































(D 




































- 






in 


in 


in 


in 


■^ 




^ 


CM 


1^ 


CD 


in 


o 


CM 


in 


f^ 


tD 


to 


■fl- 


1 


to 


to 


o 


o 


f-- 


^ 


to 


rr 


CM 


to 


o 


to 


to 


CN 


^ 


o 


to 








a 


CD 


CM 




O) 


(D 


5 




O 


co 


<J) 


h- 


CM 


cn 


O) 


ej) 


^ 


CO 






^ 


^ 




m 


o 




CM 


to 


T 


to 




OO 


CN 


o 


O 


CO 










CO 




M 


■V 


c> 




Ol 


CD 


o 


CD 


CD 


tn 


CO 


to 


to 


to 


to 


1^ 


CO 


d 




*s 


OO 




^ 




CN 


o 




CD 


oo 


CO 


CD 


to 


f-. 


t^ 


CN 


ei 




Z 


^ 


















































CM 










































































































C 

o 




^ 

|i 

1 2 




cs 


in 


8 


^ 


s 


O 


m 


^ 


TT 


CM 


"^ 


in 


to 


r^ 


s 


o 


CD 


CD 


CD 


1 


o> 


to 


CO 


o 


o 


Ol 


f*- 


00 


a 


CO 


c 


f«» 


CO 


cc 




00 


o 






^ 




a> 


O 


CO 


CO 


CM 


to 


o 


■V 


to 




CM 




in 


Ol 




(C 


h- 


to 






cc 


o 


m 


(0 


■w 




^ 


to 




Si 


=s 


". 


Ul 








en 


CO 










r*. 


in 


in 


^ 


m 


■^ 


ifi 


^ 


ifi 


in 


CM 








CN 


01 


cn 


CM 


CD 


cn 


CD 


IT 


in 


T 


in 


■w 


in 


■w 


CN 


oi 


S 




""' 












































'" 


to 




*" 


























o 
a 
o 




z 






























































































































































i 




c 
3 




&; 


s 


s 


s 


s 


5^ 






CO 


CM 


3 


o 


CO 


s 


K 


8 


CO 


R 


in 


CM 




- 


CN 


to 


3 


s 


8 


CO 


8 


3J 


K 


5 


CO 


5 


ffl 


O 


^ 


3 

CO 


1 


(F 


a 


CO 


■V 


CO 


CO 




^ 


in 




in 


CO 


^ 








^ 


iri 


^ 


CO 






S 


S 


tji 


CO 


to 




I-^ 


^ 


in 


ir\ 


^ 


CNJ tN 


CO 


CM 




1 2 

z 




3 


en 


s 


3 


CI 


CO 


« 


O 


CD 


^ 


s 


3 


s 


CO 


S 


T- 


s 






T 


00 


8 


tJl 
CO 


8 


CM 


s 


a 


s 


IT 


CM 
tN 


s 


'& 


% 


(0 


8 


3 


1^ 






" 


O 


m 


(O 


CN 


CN 


CO 


CO 


''T 


CM 


CO 


C-J 


Ol 






CM 


n 


CO 






o 


o 


5 


s 




m 


■^ 


■^ 


■^ 


to M 


CN 


CN 


CM CNJ CN 




























































































g 




o 


^ 


3 






OD 


Ol 


CM 


CO 


0) 


oo 


1^ 




h- 






CM 




to 


1 


tn 


m 


1 




CO 


f^ 


Ol 




(^ 


a 


CO 




CM T- 


o 


^ 


•o 








a 


CO 


r- 






o 


to 


"V 




CN 


CO 


tn 


r- 


I 


r 




o 


CM 




« 


to 




to 


fi. 


c;i 


CO 


r^ 


IT 


in 


T 


■^ 


tn tc 




1 














CO 


CO 


^ 


CO 


CO 


<3) 




■q- 


CO 


in 




to 


CD 






iri 


00 


d 




r- 








CO 


Ol 


CO 


tc 


^ 


CO 


in 




to 


8 


i 


T 


ui 


>. 


^ 






'^ 


■^ 


(M 


T- 






CN 


^ 


"" 


'" 


CM 


CN 


CO 








■^ 








tJ] 




■C 


CM 




tN 


CM 








CN 


CN 


CN 




i 


> 
S 






























































































































































< 


£ 


o „ 
























































































CD 


CO 


00 


ro 


CO 




CO 


"T 


to 


in 


Ol 


o 


CO 






CO 


o 


CD 


I 


in 


in 




m 






CN 


CQ 


CN 




8 


in 


a 




to 


CD 


n 






CO 


Ol 


o 


1/1 


Ol 


CO 


o 


in 


CO 


in 


o 


Oi 


CM 


in 


r- 




t 


CD 


to 


■^ 




u 


to 




CQ 


CO 


in 


tJ 


CO 


CC 


TT 


CD 


in 


CC 


CN 




to 






1 £ 

z 




-« 


S 


C; 


o 


m 


■v 


CD 






in 


CM 


a 


to 


to 






CI> 


o 


CT) 




in 








a 


r* 




o 




in 


to 


CN 


CO 


(0 




If 


o 










(D 


CO 


Cn 
















CN 


CM 






CO 


CM 








Ol 




■c 


CM 




tN 


CM 








tN 


CM 


CN 
































: 












I 


g 


g 


g 


g 




























































































































s 


i 

8 






i 






8 


8 






g 


g 


5 




I 


1 


8 


1 


1 


8 

d" 






\ 






8 


g 








5 


5 






\ 






1 












■^ 




? 


O 


o 
o 


If 


o 


o" 


o' 


in 


E 


°- 


M 


at 


s" 


vt 


i 


3 






O 

in 


o 


in 




O 


o 


in 


E 




(D 


« 




■5 


o 




I 


1 


§ 


a 


a 


^ 




s 
% 


% 

^ 


0) 


^ 

^ 


M 


V 


T3 


T3 


3j 

1 


s 


o3 

1 


% 


E 
o 


c 

D 




o 


60 




s 

m 


s 


a 


2 




^ 




V 


1 


1 


i 
s 




0) 







? 




a 


T 




■a 


■o 


T) 


T) 


T 


T 




C 


C 


g 


1 


in 


oi 


T 


X) 




■a 


■o 


■a 




t3 


c 


c 


c 


£ 






□) 






V 


■a 


C 




c 


c 


C 


C 


C 


C 


3 


3 


3 












T 


C 


c 




c 


c 


c 




C 




3 


3 


o 




w 






1 




c 


3 


3 


: 


3 


3 


3 


3 


3 


















■j 


C 


3 


3 


: 


3 




3 


: 


3 








E 


£ 










1 


% 


3 




























o 




3 
























2 










o 

Z 


? 


5 




\ 






g 


g 


^ 




\ 


g 


1 


g 


g' 


g" 


g 


g 


a 






g 


g 








C 


^ 




o 
o 


o 

c 
















fl 


3 


c 


o 


in 


c 


If 


9, 


o' 


a 


in 


O 


^. 


o 


o 


d 


2 






O 


in 


o 


If 


a 


O 


o 


in 
















m 










5 


r-~ 












cm' 


tn 






in 






CN 




c 




m 


r- 






















w 


w 


w 


*f 


V 


V* 


M 


w 


Wl 


W 


«(» 


«9 


V* 


» 


«» 


w 


z 


M 


w 


M 


rt 


M 


V 


w 


tif 


w 


Vi 


*fl 


V 


*< 


« 












< 








































H 
































z 


1 



50 



Individual Returns 2001 



to 5-01 

1 in <ji Oi 



PI ■^ T- 



» s 



S 2 



CNJ CO CO 



CO f- CO 



»- CM CM tN CM 



CO CO CM CM 



CN f^ '- 

O r- CM 

CO O) U3 



a> in '- CO 

■^ CO CM '- 
CO T^ ^ CD 



CO CM CO CD 

■V in CO CO 



•- en ao CD in 



O) CO CO _ _ 
^ 00 CM in to 



CO C^J CM T- ■^ 



00 m (o ^ <- 



in 



a> 


CD 


S 


eg 

CO 


s 


:: 


S 


s 


g 


CO 


CM 


GO 





03 
(D 


§ 




C5 


s 


CO 


§ 


8 


s 


T 



m in (D 10 
en CO r* p 
oi CD o> 3; 



O) en CO 



1- t- CM 
CN ^ ^ 
CM CO T- 



I 5 

0) CO 



CO ^- ff) CO 



CO ^ 



m o> o) 



m CO (O lO 



m CO CM T- «■ 

O) (D m (D in 

O) CO T^ CO iri 

O) ID (D CO CO 



to in QD 



in in CM 



CO O) CO CO 
O CO CM »- 
iri (D CM O 



lH in 






m CO CD CO CD 



o T- 00 



10 -V CO CM 



CO CO CM 



CM CM (D 

CD iri in 



CD CM CO 
CM CO CM 



in CM CM 
in CM CD 



CM O 1- 



CM to to CM 



m CO CM CM CN 



CD CO in 

CM ■•- ■<- 



CO CO OD in 



O CM CM in 
CO CD CO CO 

in to CM CM 






CD CD lO in CO 



CO m in CO r- 

T 00 CM CO CD 

V CM r^ -I- T- 



CM 01 CO 






t- ■^ 00 



01 O) CO in to 



in in CO CO 1^ 

TT 00 CM CD CO 



CO <- CO 



»- in CD 



CM ^ CM »- 






r» CM CO T- 

CM CO T a> 

o di T- r^ 

CM CM CM T- 



CM CM CM 1- 



CD CO CM 



CO CM CM in 



CO CO CO m 



1- 01 »- m in 
O) CO in o CO 
iri to pi CO CO 



■V t7> CO CM 

CO iri to *- 



CM CM CO 



CO en ■!- in ^ 
en CO m o in 
tri CO (O (O 1-^ 



CM tn CM ■.- 



00 CO Ol CO Q 

tM (^ in tD o) 

■r^ ■r^ tn 06 iri 



CO o 



tn CM CO CO 



r*- to 
CO 'Sr 



CM CO O) 

T m ^ 
in »- en 



CM O) n In S n 
r* ^ ^ -^ r-' N 



T- CM CO CO 

o -- ^ S 

CO ^ «- CM 



tJl O) CO to 
^ to to to 



S 2 



in CM CM 



CO m CM CM CO 



CM CD CM 



II 
it 

« 2 



cn CO to 



O to (O CM o 

m r-- 1- cn ■•- 
(D to CO iri tr 



Ol CO CM to 
CM CM CM CM 



to O CM 



CO »- O) tD 



?n to 
to to 

CM CM O 



CO to tn tj) in 



m in CO 



O) to 1- CD 

01 in o CO 

CO CM CM ^ 



T T- 



iD CO in in CO 



CM CM ^ o 




w « 2 




Basic Tables 2001 



51 



a> (D Ol CM 

•^ -r- tn m 



tn fN tN 



in o 

■f d 



ro CO ffi n 



o £ 



00 tN O) (D 






CO P> CM 



CM 5- (O CO (D 

T- c3 3) CD o 



O 1- O) CO 10 



5 3 



W> (D <0 (O 
h* CO fO ■^ 
r-' CO T- b 



CO CO CD CM 



00 «- 00 CM 
O O) CO lO 



m in tn <D 



(O 00 CM 



to r^ in m in CM 



c\ CM m 



CM CM 00 o 
t^ 01 in CN 



lO m CO 



CD en in 



CO (o in 



CM »- ■•- ■.- 



»- r- 00 
o r- •- 
CM CO 01 



s s 



o oo en m 
CM CO m »- 






00 CO to o 
10 ID CM T- 



S iS 



Ul CO CO to 



S"- ^ Q CM en 
•- in CO CM CM 

'- ■^ ^ CD 06 »ri 



in CO (o CO ^' ro 



in CM CO 



m m CO 



01 CO m 



in m CO 



CM CM CM ■^ 



E in 



O) to 



O ^ CD CO O) 

O) o (O CD r^ 
b r^ 06 06 in 



3 s! e s 



CO CO CO CO 



CM CM 00 en in 



en 1- r* ID <n *M 
in tn CO ^ V — 
tb (o CO CO b 



(0 eo CO (O 



»- to (O CM h* 

in CM 00 CO O) 



CM CM T- 



•o ^ o en 1- 

rt in CM ■^ CD 
▼^ ■^ CO b <D 



^ 
^ 


^ 


in 
in 


s 


to 

CD 


Pi 


s 


a 


in 


m 


to 


■fl- 


CM 


CM 


■r- 






tn CM CD 



Qo m (O 

t- CM CO 



in <n en to 



CO QO in to to 



to CM CO CO 



en in 
in (d 



CO CM CO 



m m o *- 



1- in 00 in ■•- 



■^ r^ CM O) CD CM 



m in CD CD 



CO CM CM CM 



CO CO in 
T CO to 
CM 1^ 1- 



h- r». m m CO 



to CM CM 



i 5 

IS o 



S !« 



tD CD m 



in T S 



00 en CO CO 



en ■<- ^ to 
r^ ^ to (o 

CM CM CM CM 



(O in (O Q Q 

CM o eo o w 
CM v-^ b b b 



8 S S 

r-^ 01 en 



to CM CO m CM 

o en ^ en m 
en b CD CO '7 



s s 



CM CM CM 



m o* CM 



m in CO CO CM 



CO ■•- tn o ^ 
*- ^ r^ CO r- 
tO CM ^ T- ..-^ 



CM m •- 



CM »- O 

en <n (o 

to <0 CM 



CO CM ■^ <- O 



s s 






■<- eo 'T 
r^ «- CD 
in CM o 



s a 



m r^ O CD 



en CO in 



^ CM CM to CM 



CO CM CM CM «- 



en m in h- 



m to m to 



CO CM CM 



Z «/> tA 



(N CM CO 



S 5 



g 8 8 I 

o o n S 



8880- 

Sb" o" S 
00°- 
T- CM in '- 



8 8 

u O O 

8" 8 8 

°. °. o' 

cvi m T- 



8 8 
8" 8 



8 8 8 




52 



Individual Returns 2001 



T- JO r^ 
lO a> ■^ 



ui in CO 






S o 



CD lil r- (*1 



lo OJ O S rt (D 



<0 Ul CD 



S € 



CM oo in 



in in CO 



CO CO (D O 



<D (O CM 



O T to 

»n ^ 1?) 
T^ fvi o 



O) (O (n 



in in V -v 



<D flO CO to 
CO n oo ^ 
n en o ^ 



»- n in in CO 



CN CO CO CM 



CO CO CM 



O) oi in 
in 5 -^ 



II 



? ? 



CM »- *- 



mo ^ 



0) m oi u) m 



CM CO in CO 



^ S K 



cn r- 1- tn o 

en m (71 (D (O 



f^ CD m PI 

CVi CM CM CM 



CM 


O 


CM 


CD 


T 


CO 
CD 


CO 

in 


CD 


2 


CO 


r* 


CM 


j; 


CM 



CM *- CO 



s s s 



CD CM ■»- CM CO 



I E 

Z 



CO CM to 



2 S 



m in CM 



(N» T- 



5 a 



i? 

Z 



m m m 



(» ■.- in 



(O O) CM oi 
in CO o h- 

CO CM CM 



■•- ^ o 



T- CN m CD 



CD CO CM 03 
CD 01 CO ■V 



SCO (N en en 
CO O 1^ O) 
CO CM CM ^ O 



tl 



S -n- in 



in (O CJJ CO 



CD (O 00 



f^ O CM CO N. 



in CM CM 



8 S 



r^ o> m 



o) o r- 

*^ »^ to iri 

CM CM CM CM 



(D CM in in O) 



o CO ■n- 1- CM 
r- o a> to in 

(N CO -^ CO to 



CO (O CO •■- 

CO 1- T^ O 



in (D CM 0> 



CD m >n m ^ 

ro CO m r- (O 

Ol CO to CO ^ 

CO CM CM CO »- 



R 8 

ih ih 



S 8 



O) en T- 



CO to CN CO 



CO CM CO 1- 



in r^ O) 
(O CD O 

(b uS in 



m to CM CM 



to CO to r- 
iri ti) a> m 

CM CM «- CM 



S 8 



C^J (N ^ ^ 



in CO CM »- 



en CM CD 
CD to CO 
GO CM CT> 



CT> in CM 



a f- o 



^ CM 1- 



^ CO CN 



in 5" CD in in 

CT) CO r^ o <7> 

u) ^ Ct) <D <T> 



CD '- CO in 
m m m T- 
co V ^ lb 



^ ffi 



S If! S S S S 



i R 5 

iri to r» 
in in (o 



in CO CM CM 

(7) (D in CO 

oi to *- p- 

(J) (D (D to 




w ^ 



2 s f;^ 



? ? 




Basic Tables 2001 



53 



•a 

0) 

3 
C 

c 
o 



0) 

E 
o 
o 

c 

</) 

V) 

o 

O 

•a 
a> 

«-■ 

lA 

3 

< 



0) 
_N 

(Jj 

>. 
J3 

in 

E 



X 
RS 

t- 

■o 
c 
re 

c 



W) 

3 

< 

E 
o 
u 

c 



0) 

u 

3 

o 

in 

c 






S E 



c5 C (S 1^ eo 

OO tti M ^- CD 
CN "- CM r> CM 












CM CO in 



CJ» CJ) CM CM 



CD •- m to 



CM en CO 



CM en CO 



1^ cJ 



kn (D CT> 



Sen 
o 



CM CD CM 



3 CD en CM CM 
9 h. CO CD 



2 8 



a ' :: 5 ' ! S S 



§2 

z 



S Rl 



CD CC CD CD C\j 

rt to CO d CO 

CM CN CM CM *- 



CM cn CO 



S 8 



o *- ^ 



*- CM in 



1- (D IT) (M C«J 



1- O P- 
CM P^ Cvj 

(d <c in 



p*. p- »- CO (P 
CM O CO rt ^ 



(N CM CM CM 



li 



C\l (D CM CO 



(O m CM 



■^ in CO Qo 
o6 d p-^ iri 



f^ O O) 



tn o> in (o 



^ T- T- 



(j) CO CM in 



a> CO in CO o 



8 5 2 

h- ri »- 



ro r\i CD CM 



SCO 
CJ) 



' s 



CD to in CM 



Is 



oo in in CO 



CO o in in CO 
o in in CO O) 

ih CO to CO r- 



m oi to 



1^ CO 00 in CM CD 

cri d r*. ob in 



CO CM r>^ CO CM 



T- r^ o) 



£ &i 






CO CD m CM 



(D CO ^ 



^ p* a> 



W) (D 

T^ o 



CO CM CO 



ebiAin^' -vcocMCM 



CM CO CO 



in CM O) cj> 



CD CM CO 



O) T- O) 



8 ff 



CO CO CM 



CO CO CN 



in CO CO CD 

iri CO (N CM 



■-- CM CM 



CM CO CM CM ■<- 



O CO CM CM CM 
CD CM (** O CM 
CM CM CM CO CO 



00 in n- 

t- to CO 

CO T-^ 1- 



CO CO CM 



■T CM 

in 00 

CM T- 



CM CM CM CO 1- 



c 


F 


o 


3 


^-» 


F 


re 


CO 


t. 


T3 


re 


m 


> 


CO 



c 

0> 



L- E 



N CM 

T^ cvi 



CD CD in 



CO CM ^^ o 
CM O CJl P^ 

iri (O to CO 



Ps CO CM in 
o tn o p- 
CO in (b to" 



o 1- in 



8 



cDOcDmcM mp-^g-inw 
^cotScDcn (oocndcj)*^ 
^cbcococsi "ffcoihcorMm 



CM CO CD in 
CO CM r^ CO 

iri CO CM CM 



CM CO CM CM '- 



in en CO o o 
^ o •» CO to 

CM CM CM CM CN 



(O CO CM 



1- (D O 
*- CM ^ 
CO to CM 



? je 



SCO o (O 
^ CD rt 
CM CM CM T-^ 



0) 


^ 


o 




o 


g 






■> 




o 


s 


Tt 


o 


T- 


T 


0) 


a> 


J3 





= Z w 




in f- ^ 



CM in •- 



»- CM in ■>- 



5 t 1 



CM m ■>- ,< 

W M «9 A 




Individual Returns 2001 






E 

3 


fl) 




o 




o 


C 

o 


> 


S 


o 


> 


■t 


o 


^- 








0) 


n 


n 


8 


n 



Basic Tables 2001 



55 



CM (M n 



' c 



uS In ^ 



CD CM <- 



CD O to 



T- oi n o o 
lO CO cri c*> c^ 



r«- h- O) 



CM »- ■•- 



oi (J) in m 



»n CO CO rj ■^ 



CM CD CM (J) 



CO (D O) 



CO in o> CO 
CO in CO 



CD T- CM CO 



m CO in «- 

O h- CM h- 

^- lO CM r- 

CM CM »- ^- 



CO 1- CM 



tN CO CM CO 



,? 8 



CO O) ■^ 



CN •- •- OD 
*- t- O CM 

(j> cri to ■^ 



CD CM ^ 
r* ID U) 

CO uri CO 



S 2i 



CO lO lO 
CO Ifj CO 



^ m 



CM CD CM to m 
■V ■r- *- CO ■^ 

to m (O CO CM 



CO CO CO CO CO 



CO 1- 1- 



m in CM CM 



^ CJ> m CO CD 
^ CO 1- CO -* 

tb in CO CO CM 



O CM 5 



CO CO CO CO 



m CM CM 



m ID lO CO CM 
<T r^ r*- o CM 
^ CO CM CO CM 



CO CM CM CO 



*- f^ 



in in CM ■•- 



O) (D CM CD CO 
ID CO (D O CM 
■V (O CM CO CM 



i^ in to CO 

CO CO oo o 
CO CM CM CO 



CNj o) en -v 

CO (D in f- 



*- (Ji 



CO CO CM 



CO CO CO CO CO 



CO 1- ■•- 



CD 


CO 


in 


s 


^ 


m 


in 


S 


^ 


CD 


T 


T 


^ 


CO 



1^ ^ O CM 
CO CO CO CO 



il 



CO in m (O CM 
p^ (O r- o CM 

CO CO CM CO CM 



CO CM CM CO CO 



"- CT) m 



CO CM CM CO 



to CD m m 



en in ^ r^ 
in CD in m 



O »- CO CO CO 
^ CO (O (O f^ 



CO OT Ol O) CO 



CM CD 1- 



i? 



CO CM CM in ^ 
(5 O O (D CM 
ih tb CD CM O) 



CO in cj) T- 

CO CM CO CD 



3 ? 



O) 1- <D 



O t^ CM CO 



uS CD tb t^ 
CD m CM o> 



en CM (D 
1^ en CM 
•- oo Ct) 



O) CD in CO CM 
T- ^ m CO to 



in ■^ (O "- 



■^ in 



01 CO CO CO CM 
O) CO CM ^ T- 



CM CM in ■v h- 

00 in CD CM CM 



in o> (o en 



T- CM CM CM CM 



CO (D m 



»- 1- CM 



E 0) 



!? 8 



O »- to 



CN ID CM 



CO CO 



to T- CM 



CM CO in CM CM 

^ ^ CO CO (b 



0) <D 

1 i 



s s 



8 8 8 2- 

o o' in* o 



8 8 



*- « 



E J- 



? 8 



■r- in ^ 




8 8 8 

»- CM in 



2 8 



t 1 8 



Z «» M 



8 8 



8 8 



CM CM CO 



8 8 8 

»- CM in 



56 



Individual Returns 2001 



•B 
0) 

3 
_C 

C 
O 

o 

■ 
■ 

o 

E 
o 
u 

c 

in 
in 

O 

i^ 

O 

■o 
* 

3 
< 



N 

<n 

in 

E 
a> 

X 

m 

I- 

■o 
c 
re 



c 

4) 

E 
Do 

3 
< 

E 
o 
u 

e 



M 

u 

3 
O 
CO 

(/) 

c 



< 

c 
o 



I 2 
z 






E S 



> I 
o s 





1 

E 


£ 


<i) 




o 




o 


s 






> 


g 


o 


> 


•<» 


o 


Y- 


r 






0) 


r> 


n 


£ 


re 


n 


1- 


U 



t 5 



CM CN (N 



CM ■■- CN <- 



(D in Ol 

t^ O (N 
1- CM CM 



(D cn CM 



in cn CM 



CM '- CM "- 



1- CM »- ^- 



CM t/1 O) CD 



CM CO tn CO (0 

CM ^ (D CD CM 
<0 lO CO ■r-^ Ci 



tn CO CM 



CO to in 



lilt 



2 S 



CM to oi oi m 
O CO iD »- o 



? s 



O) CO in CO 



a 


CO 


CO 


en 


CD 


CD 


1- 
















■^ 















co CM un O) in 



CO CO CM 



8 CM r^ 



CM 1- T- 



oi CD in CO 



in in CO 



Sr- O CM r^ 
n CD ^ 00 

CM CM CM CO CO 



S 2 

CM «- 



CM ■»- CD CO 



in o> CO CO 



m lo CO 



? s 



CM r*J CM 



8 8 5 



CM CM CM 



(N CO CM CM T- CM 



2 CO T ^ CO 






in ■^ CO CD CM 
in to CO CM C3 



CM CM ID 



m CD OT >/> 

^ CO O) CT> 



CM in N. '- 



CO (O (D CO 



CM CO a> 



8 S 

SCO 
CM 



s s 



iS CM 



S (D 5 






CM CO CO '- 



oi m m O) CM 

CO ^ CM CM CO 



(O O CD CM CO 
CO ih OO (T> CM 









,_ 




fs. 


s 


in 




CM 




■V 








1^ 


O 


in 


CM 


(O 


to 


CO 


■^ 



r~ O CD 



a> CO CM -q" 

in kD <7) CM 



n in CM CO CM 



^ (D CM in 



O r^ CM CD ^ 

m O CD ^ CD 

CO O) iri 



tn m CO 



r- <- CM 

V T^ CM 
CM CO CO 



CO O) in 



en tn m 



CO to CD 



to CM 1-1- 



CO CD CM 



•- CM CM 



5 R 

a> ■.- <b 



CO CM CM CM 1- 



r- (D o •- o 
CM CM o6 (b to 
CM ■■- 



CO CO CM ■«- 



8t- C: eo CM 
f*- o *- (J> 
CM oi od (0 CM 




8 8 8 8 8 









CM 


?o 






(A 


W 


</» 


(« 




1- 


>- 


1- 



? 8 8 8 8 8 8 8 8 8 



tr> f- -r- 



«♦ « w 



CM CM CO 



s ° 



O O O Q 

8 8 8" ° 



Basic Tables 2001 



57 



■o 
a> 

3 
C 
'iw 

c 
o 
(J 

■ 

0) 

E 
o 
u 

c 

(A 
(0 
O 

k. 

O 

•o 
d) 

(A 

3 

< 



a> 

N 

(?) 

>» 

E 



X 

re 

I- 

•o 
c 
re 



c 

0) 

E 
</) 

3 
< 

E 
o 
o 

c 



(A 
0) 
U 

L. 

3 
O 
CO 

in 

c 






:i s 



c 
o 



*: E 



re (D 

> I 



c 


•B 


d) 


S 


o 

E 


E 

3 


(1) 




o 




o 


C 

o 


i 

> 


15 


o 


> 


Tf 


"5 


^ 


r 


0) 


0) 


£1 


f 


re 


n 


1- 


O 















CO 


8 


o 


CO 


S 


O 


O 


s 


CD 


O 


CO 


r^ 


J 


t 


I 


in 


CN 


CD 


m 


1 


CN 


cn 


I 


8 


1 


S 


in 


CO 


CO 


O 


CO 


F^ 


I 




I 


CN 


CN 








c 






CO 


En 




m 


CO 


CJl 


"T 


in 


o 








in 


h- 




en 




1*. 


«T 






CN 


CO 


o 


-T 


in 


o 








in 


« 








1 




03 


^ 


in 




00 


CO 








CD 


CO 


o 


CD 








en 


i^ 


h- 


o 




»o' 


CD 










tn 




h- 


CO 


o 


CD 








CO 


tsi 












oo 


CD 


in 




CD 


CD 


m 


CO 


CO 


■V 


CO 








in 


in 


CO 








r*. 




OO 




CD 


CD 


in 


co 


CD 


f 


CO 








CO 


u> 






c 
























































































































































































































































6 


" 






















































































I 


o 






N 


(*> 


oo 


CO 


CN 


O 


CO 


r^ 


CO 


Ol 


o 


CD 


I 


t 


t 


I-- 


CO 


cn 


h- 


1 


1^ 


CD 


1 


in 


1 


O 


■V 


T 


i^ 


cn 


^ 


iS 


I 


I 


t 


^ 


r* 






J= 


c 




(M 


^ 


o 


CO 


CO 




CO 


CN 


in 


(D 


■V 


CD 








CD 


CO 


o 






Ol 






CD 






en 


CJl 


CO 


CD 


■^ 








CO 


CN 










n 


o> 


s 


■<T 


in 


s 


s 


a 


5 


s 


S 


Rl 


s 








^ 


tS3 


a 


d 




0) 


CO 


^ 


s 




CO 

in 


S 


« 


s 


s 


^ 


a 








CN 


a 








z 




























































































Ot 


CO 


a> 


CN 




CJ» 


in 


CO 


in 


•T 


t 


■V 


t 


I 


a> 


CD 


8 


CO 






V 




t 


I 




00 


in 


o 


CO 


TT 


t 




t 


( 


CO 


^ 










c 






W1 


n 


CO 


OC 


in 


en 


CT> 


CN 


■^ 


O 




■^ 






r^ 


cn 


o 














tf> 


Ol 


Ol 


CN 


m 


en 




CO 






1^ 


CD 


r«. 








E 

E 




s 




CO 


Ol 


CO 




o 


(7) 


CD 


CN 


O 




in 






CN 


o 


TT 


CD 






fs 








■V 




01 


I^ 


cn 






r~ 






CN 


CD 


CO 




to 


C 

o 




»" 


t^ 


CD 


(O 


CD 


CO 


cn 


CD 


ID 


m 




CO 






CN 


CO 


CN 
















CO 


r^ 


Ol 


1^ 


01 


m 




CO 






CN 




r> 




f 

to 


t5 

(D 
T3 


< 






































































































































































S 


C 




















































































■o 


"o 








5 




•V 


CO 


CO 


Ul 


CO 


O 


CD 


I 


CO 


t 


: 


r- 


o 


CN 


■V 


I 


t 


to 


1 


1 


I 


CD 


m 




CO 


CO 


en 


I 


O 


I 


[ 


r^ 


CN 


U1 




0) 






1 




CN 


tn 




to 


CD 


tj 


■V 


OO 






o 










CO 


OO 






o 








to 


to 


Ol 


to 


in 


CO 




CD 








N- 


tN 




5 


n 


z 


s 


^ 


a> 


s 


s 


s 




s 


s 


s 


5 




S 






5 


^ 


K 


CO 






CN 








g 


g 


s 


f>~ 


s 


5 




^ 






s 


m 


S 








£ 


^ 


























































































CN 


■^ 




o 


CN 


Ol 






in 


en 


[^ 


CN 


o 




CD 


CO 


CO 


s 


in 


CD 


in 


h- 


s 


to 


r^ 




t^ 




CN 


s 


^ 


CO 


O 


r- 


cn 


to 














u 




o 




cc 


r^ 




CO 


CN 


CN 


CN 


CO 


r- 




cn 






fi. 


CN 


r^ 


T 


CD 


CO 


m 


CO 


^ 


en 


r^ 


r^ 




cn 


in 






£ 


c 


< 




s 




CD 




en 


CO 




03 


CD 


CD 


(^ 


m 


CD 


CO 


CO 


CN 


(O 


CO 






O 




m 


c 


p. 


CN 


o 


o 


o 


CO 


r- 


in 


CD 


CO 


CO 


CN 




V 




ra 


o 








*- 






































CO 


tn 


CN 


^ 


^ 


^ 


^ 






















S 


1 




^^ 














































































g- 

D. 


T3 
















































































































■"" 




















































E 
a> 


2 


■s 






tn 


^ 


^ 


Cvj 


CN 


in 


CO 


CO 


O 


CO 


^ 


CO 


CD 


h- 


^ 


^ 


^ 


CO 


o 


^ 


«o 


tn 


h- 


f"^ 


CD 


en 


CN 


CD 


CO 


CO 


CO 


S 


CD 


J^ 


^ 


^ 


o> 








E 

3 




■* 


ui 


s 


CO 




CO 


O 


in 


CN 


OO 




in 


CN 


co 


s 


5 




m 




CN 


CD 


CO 


CD 


CO 




CD 


Ol 


OO 






in 


CN 


CD 


5 


■^ 


V 


-o 




1 


1 
1 

Z 


1 


'- 


CD 


o> 


r^ 


r- 


CD 


f^ 


f^ 


m 


m 


•ff 


m 


CO 


CN 


CN 


(N 


CN 


■^ 


'- 


o 


*" 


§ 


to 
tn 


CJl 


^ 


CD 


OJ 


CD 


in 


CD 


■V 


m 


to 


CN 


CN 


■^ 


rt 


CD 

C 

! 






2 


































































































































































1 

0) 










1 


s 


^^ 


CO 


ui 


i8 


CD 
CO 


CO 


S 


iS 


5 


8 


s 


s 


CO 
CO 


s 


3 


s 


CN 


Ol 

OD 


1 


lA 


s 


CD 


CD 


en 
in 


s 


s 


CN 
CO 


s 


in 


CN 


CD 


s 


!8 


S 


m 


^ 


E 








^ 


CT> 


'T 


CO 




o 


h- 


in 


CD 




CO 


in 


o 


(D 


1^ 


CD 


CD 


in 






^ 


CN 


to 




tN 


tN 




CD 


to 


tN 


CO 


in 


o 


00 




CO 


CO 


^ 






J 










■^ 


(O 


■^ 


CO 


CN 


CM 




CN 
























■^ 


<n 


in 


m 


CO 


CO 


CN 




CN 
















1 


1 


(0 


< 




































































































































































Q. 


















































































o 


< 




o 
















































































3 






S: 


c 




lA 


CO 


(£> 


'a- 


S 


CD 


in 


CN 


in 


in 


CN 


CO 


8 


N. 


r- 


en 


CD 




s 


1 


lO 


CN 


r^ 


CD 


Tf 


r- 


r^ 






CD 


f^ 


m 


o 


CD 


CO 




o 






0) 


ci 


m 




cs 


CD 


in 


CO 


CO 


en 


CN 


CO 


CD 






CD 


■^ 


CO 




h- 


00 


CO 


m 


CD 


CN 


o 


CD 




in 




CO 








CO 


o 








3 


^ 


en 




o 


ift 


CD 


in 


CN 


■q- 


OO 


O 


CM 


o 


OO 


CD 


CD 


CD 


CO 


CN 




^ 


CO 


to 




CN 


OO 


OO 


CN 


m 


00 


O 


CN 


o 


OO 


CD 


CO 


n 


w 






£ 








•q- 


CO 


CO 


CN 


CN 


CN 




























CO 


CJl 


m 


^r 


CN 


CN 


CN 


























c 






^ 


m 




CO 


o 


CO 


CD 


CN 


in 


CD 


■V 


CO 


o 


CO 


CN 


CN 


CN 


m 


CM 


1 


U) 


OO 


I 


OO 


CO 


r^ 


m 


in 


8 


Ol 


CO 


OO 




Ol 


CO 


00 


ID 






1 




1 


o 


O) 


cr 


CD 


C71 


m 


r^ 


m 


CO 


CD 




■V 


■^ 


CD 


O 


r^ 


in 


^ 


CN 




(S 


CD 




en 


o 


■<r 




CO 






in 






o 


in 


■V 




0) 




at 


in 


en 


m 


in 


in 






Rl 


^ 


CN 


CD 


CO 


in 


O) 


oi 


cri 


CD 


iri 




o> 


CN 




o 


O) 


T^ 


in 


to 


to 


in 


CN 


CD 


OD 


m 


CD 


CO 


r>i 




i 


1 








m 


CN 


T 


CN 


CO 


CN 


■^ 


CN 


CN 


CN 


CN 


CN 


V 


CN 


CO 










in 




^ 


to 


n 


CN 


■V 


CN 


CN 


CN 


CN 


CN 


CM 


■V 


in 


CM 




c 
o 

! 


o 

S 




































































































































































ra 


o 


w 




n 


o 


f^ 


o 


CN 


-^ 


CT> 


CD 


(D 


■^ 


CO 


^ 


^ 


^ 


CM 


in 


CD 


^ 


s 


1 


M 


OO 


1 


cn 


■^ 


tN 


^ 


o 


CD 


^ 


Ol 


N- 


^ 


OO 


n 


in 


o> 




Q. 


£ 
S 


1 

E 

3 
Z 


E 


oT 






in 


CD 


in 


CD 




CO 


CJl 




CO 


OO 


o 


CO 


N 


in 


m 






K 


CO 




en 


CO 


h- 


CO 


in 


r- 


m 


CD 


en 


o 


CO 


N 


I-- 


in 






3 


CM 


^ 


■V 




in 


»a- 


T 


in 


CD 


CN 


CO 


CJ) 


^ 


CO 


CO 


CO 


CD 


in 


C7> 


r^ 




^ 


CD 




m 


CO 


CD 


cn 


h- 


to 


<T 


01 


^ 


c 


OC 


f 


cc 


00 






e 


^ 




CM 


CN 






































CO 




CN 


CN 
































C 




1 


1 


S 


8 


s 


in 


cn 

CO 


s 


8 


01 


s 


? 


1^ 


» 


o 






o 


S 


CD 


CN 

CD 


s 


s 




s 


a 


CN 

cn 


a 


CN 


o 


S 


S 


CO 


iS 


8 


£ 


s 


CN 

to 














o 


18 


o 


CN 


CO 


T 


CO 


<T 


"<r 


en 


OO 


CO 


CO 


CO 


^" 


iri 


CO 




O 




CO 




01 


tn 


CN 


h- 


in 


in 


in 


Ol 


CO 


CO 


to 


CO 


CN 


Ifj 




(Q 




1 








CN 


CO 


CO 


CN 


CN 


CN 




























m 




cn 


CO 


CO 


tN 


CN 






















O 


c 




■^ 
















































































Q. 




















































































1 
1 


1 


















































































"B 


















































































£ 








o 


o 




en 


CD 


Ol 


O 


CD 


O 


CO 


Ol 


cn 


en 


CN 


in 






to 


CN 


in 


T 




1 


in 


■q- 


CN 


S 




01 


o> 


o 


Ol 


Ol 


CN 


in 




Ot 






« 


c 


fT 


r< 


in 


O 


CO 


CD 


CN 


CO 


CO 


C£ 


m 


Tf 




m 


cn 


CN 


r*- 


CD 


CO 


O 


^T 




CO 




Ol 


CN 


o 


CD 


in 




CO 




in 


O) 


CN 


O 


Ol 








E 

D 
Z 


3 




<M 




r- 


r^ 


Tf 


■V 




o 


t> 


c 


h' 


f^ 


CO 


CN 


CO 


co 


CO 


CN 


CN 


O 


tN 


CN 




en 


S 




■W 




to 


CO 






CO 


CN 


CO 


CN 










0) 








en 


CN 


CN 


CN 


CN 






























m 




Ol 


CO 


CN 


CN 
























1 


C 






o 


(N 


CD 




CO 




in 


3 


3 


o 


o 




o 


CN 


o 




CD 


a 


O 




Ol 


in 


•V 


to 


00 




n 


CN 


in 




h- 


s 


s 


CN 




CO 


CN 






1 




1 


ffi 




O 


en 


■q- 


C\ 


in 


h- 


TT 


o 


m 


CO 


CD 


CM 


in 


r*. 


in 


o 


in 


o 




CM 




CO 


CO 


in 


5 


n 


CO 


£ 


CO 


Ot 




£ 


c 




o 


CO 


■^ 


CN 


CO 


■V 


■v 


in 


■^ 


T 


CO 


^ 


CN 


CN 


CN 


to 


CO 


CN 


■^ 


a 


■^ 


s 


s 


tn 


CO 


CO 


CO 


CO 


■V 


^ 


CO 


V 


CN 


CN 


CN 


*" 


■^ 




i 


E 




















































































1 


o 




















































































Q. 








^^ 








^■^ 


___ 














^^ 


^^ 


^^ 


















~~ 


^^ 






__ 




■"^ 








— . 


"""" 










E 


o 


2 
















































































<u 


1 


in" 

CN 


in 


o 


OO 


S 




en 


CO 


en 


CO 


m 


^ 


z 


CD 


tT 


r^. 


f- 


CN 


O 


CO 


cn 


Ol 


8 


CD 


Ol 


CO 


^ 


o 


CO 


00 


in 


1^ 


in 


CD 


■^ 


r- 


CO 


rt 






U) 


cs 


-T 


oo 


CN 


■^ 


CO 




Q 


CN 




Ol 


tn 








cn 


a 


r- 


m 


CO 




CO 


CD 


CO 


o 




CN 


en 




01 


Ol 


o 


CN 






ffi 


3 

z 




o 


in 


C^ 


CM 


CN 


CO 


CO 


CO 


CN 


CO 


CN 


CN 


CN 






CN 


CN 




o 


o 


o 


S 


CO 
CM 


r^ 


in 


■^ 


■<T 


T 


CO 


CO 


CN 


CN 


CN 














o 

E 
















































































: 






s 




































c 


g 


g 


g 


g 
































c 










c 

















g 


g 


g 












I 


I 


c 


8 


i 


1 


8 

o" 






a 






o 






o 




g 








i 


i 




5 

o 






£ 




























5 






cm" 









i 






















i 




o 










a. 
















m 


o 


m 


o 


a 


a 


tf 




Vt 


vt 


vt 


M 










u 


o 


in 


Q 




o 


in 






d 








■a 
2 














C 




r 


CN 


r 


•ff 


If 






V 


V 


M 




s 






c 






o 




CN 


CN 


CO 




in 






V 


V 


•) 




1 












^ 


I 


g 


M 


w 


M 


w 


« 


M 


« 


M 


M 


^ 


£ 


^ 


i 


1 


0) 

■o 

i 


1 


i 


- 


g 


M 


w 


« 


« 


w 


M 


M 


M 


a 


a 





E 






D 








c 






a 


a 


a 




a 


d 




C 


-c 


-o 


-c 













a 


C 


a 


a 


Q 





Q 


X 


T 


TJ 


Q 


« 












c 


1 


in 


- a 


•o 


■0 


■c 




t 


"C 




T 


c 


c 


c 


c 


] 




a 




T 


T 


T 


■D 


T 


T 


t3 


c 


C 


c 






■o 










■D 


c 


c 


c 




c 


c 




C 


3 


3 


3 






o 


O 


c 




vt 


-□ 




C 


C 


C 


C 


C 


C 


C 




3 


3 










CO 








u 


§ 


3 


3 


zs 








D 










1 


8" 


o 
o 

8" 


o 
o 


c 


\ 


§ 


: 






3 




3 












I 

















E 

: 


i 


• -J 


1 


I 


I 












s 


I 


I 




hi 


\ 


■ 1 


I 






I 




1 






I 


I 


I 


1 






y 








« 


: 




o 


in 


a 


in 


o 


c 


O 


m 


o 


in 


o 


o 


c 


i 
c 


D 


c 


o 


in 


c 


in 


a 


o 




u 


c 


V 






to 








Li 




in 






cs 


CN 


c^ 


a 


in 














CN 


m" 









m 






CN 


CN 


n 


s 
































M 


M 


M 


M 


M 


M 


M 


M 


« 


M 


V 


V 


w 


w 


w 


« 


« 


2 


M 


V 


M 


M 


M 


M 


M 




V 


M 


« 


M 


w 
















< 








































H 
































z 



58 



Individual Returns 2001 



« 


c 

15 






1^ 


C3> 
CN 


U) 


(O 
CM 


in 


in 


CO 




^^I 


CD 


£ 


s 


5? 


a 


S; 


s 


a 


CN 

in 


CM 

in 


s 


b- 


R 


s 


R 


in 


s 


S 


8 


m 


r-H 


OO 


8 


s 


S 


s 


s 


!S. 


o 

o 




S 


d 


s 


f^ 


CSI 






















d 















d 


d 


CD 

CM 


r^ 


CN 














d 




d 








d 




1 


























































































































































^~" 








ra 



























































































rw 


CO 


CM 


(D 


1^ 


in 


en 


cn 


in 


t: 


CO 







OJ 


I^ 




r^ 


CO 




s 


o» 


i8 


co 


1^ 





O) 


CO 


CO 


o> 


cn 


a> 







en 


h- 


N. 


00 


E 
o 

c 




3- 

1 








C\ 


f^ 


■q- 


CN 


r^ 


CO 


q 


q 


P- 


q 








q 


CO 




in 


CD 




CM 


m 


q 


■^ 


m 


in 





q 


r- 


q 


q 


q 


q 


m 


r^ 


1 


U^ 


d 




m 


"" 


^ 


^~ 


'" 


*" 


'" 


^' 





'" 


*" 


'" 


"" 


*" 


*" 


d 





d 


d 


CM 


CO 


'" 


^ 


'" 


■^ 


*" 


■^ 




d 

















z 
























































































w 


I 


CO 





in 


■^ 


CO 


cn 




CM 


CO 


in 


CO 


CD 


r^ 


■^ 











CM 


tn 


1 


0) 


CO 


in 


CO 


CO 





■v 


CO 


CO 


in 


CO 


$ 


rs. 


^ 


•A 




c 
3 











TJ 


CN 


CD 


^ 


T 


^ 






CO 





cn 


cn 


cn 


r4 


CM 


in 


in 









■V 


CM 


h- 


CO 


CD 


CD 






OO 





cn 


(3) 


S 


(0 






d 




■^ 


CM 


^ 


1- 


■^ 


T- 


*- 


T- 





T- 











»- 


^ 


d 








d 




■n^ 


CN 


^ 


T- 


^" 


T- 


1-^ 


r-* 





^ 


d 





d 










£ 
















































































0) 


< 
































































































































































(0 


















































































"o 






r^ 


t 


CM 


CD 


r^ 


in 


cn 


cn 


in 


r^ 


01 


^ 








CD 


^ 


CO 


CD 


^ 


^ 


a> 


1 


CO 


f^ 





01 


CO 


cn 


O) 


en 


m 


CM 








CO 


^ 


flO 






C 








CN 


r^ 


■^ 


CN 


CM 


CO 





q 


r^ 













CO 




in 


CD 









CM 


CO 


CD 


^ 


in 


in 








r- 













in 


rsi 


1 




d 




n 


T- 


^" 


*- 


*- 


^ 


*- 


^ 





^ 


»- 


T- 


1- 


^ 


^ 











d 




(O 


T- 


T- 


^ 


«- 


r^ 


^ 


*- 





t- 


*- 


^ 


T-^ 





W 




s 
3 


2 
















































































2 
























































































M 


s 


<T> 


r^ 


r- 


s 


§ 


CM 


•<r 




in 


CM 


r- 


cn 


1 


1 


[ 


1 


1 


1 


CO 


CO 


CO 


CO 


^ 





8 


s 


CD 


CM 


in 


CM 


r^ 





1 




CM 




1 






CN 


00 


■^ 


co 


cc 


CM 


to 


OJ 


Cn 



















CN 


CO 


CO 


OD 




CD 


CN 


(T 


en 


CN 










I^ 






CO 





tn 


■^ 


■^ 


■^ 


■^ 


■^ 


■^ 


■^ 


■^ 





■^ 


*" 


CM 














d 


CM 
CM 


s 


CM 


■^ 


■^ 


■- 


■^ 


'- 


'- 





^ 


*- 


CM 






d 


c 
o 


■* 


































































































































































LU 





































































































































































c 




(N 


m 





r^ 


1^ 


CD 


CD 


CN 


•n- 


^ 


in 


CM 


CD 


r^ 


CD 





in 


cn 





in 


K 


h- 


CO 


CO 


■^ 





S 


CO 


CD 


CM 


in 


CM 


CD 


r- 


f^ 


00 


CM 











CS 


10 


O) 


■^ 


CO 


CO 


•^ 


CD 


CN 


CO 


O) 


CN 




CM 


CM 


in 


CO 


CD 


r^ 





CN 


in 


CO 


00 


1^ 


CO 


q 


CM 


CO 


01 


Cn 




CM 


CM 


CD 


h* 




1 


Q. 







en 


*~ 


*~ 


'" 


^ 


i~ 


'" 


'" 


'" 





'" 


*~ 


1- 


*" 


^ 


'" 


d 


d 





d 


csi 

CM 


tn 


CM 


*" 


*" 


^ 


^* 


^" 


'" 





'" 


■^ 


■^ 


'" 





d 




Z 
















































































c 


















































































o 


c 






CO 


1 


CNJ 


r- 


01 


CD 


in 




O) 


CO 


CM 


CO 


CO 


01 


O) 


N. 


in 









CO 


1 


? 


cn 


C) 





CD 


(0 


cv 


in 





l»- 


tf 









n 





E 
< 




! 


rt 




CO 


CO 


00 


CD 


TT 


CO 


c 





C\ 


CO 




CM 


CO 


CD 


CD 


cn 


CD 





f^ 




O) 


^ 


00 


01 


^ 




er 


CN 


to 




c 


■^ 


■C 


CO 









03 


CD 


■T 


CO 


CO 


CO 


CM 


CM 






























CO 


CO 


CD 


T 


CO 


CO 


CM 

















csi 


^ 




^ 














































(O 






























■a 


















































































■a 

0) 




















































































































































































































































£ 

CD 





i 


„^ 


CO 


[ 


00 


cn 


03 


CO 


CD 


QD 


in 


in 


CD 


,_ 


1^ 


■^ 


T 


CO 


T 


01 


CM 


5 





1 


,_ 


s 


n 


00 


^ 





O) 


^ 


0) 


^_ 


^ 


V 


't 





b- 






m 

■^ 


n 




in 


CO 


00 


CO 





CO 


00 


r^ 





CM 









CO 


CM 


in 


CD 


^ 







CM 


in 


CO 


CO 


cn 


CD 





CM 









CD 


eo 


S 









CD 


■^ 


CO 


CO 


CO 


CN 


*- 


-- 


■- 


^ 


^ 


^ 


^ 


-- 


^ 


d 


d 










in 

CM 


CD 


CD 


■«T 


CO 


CO 


'- 


»- 


'- 


'- 


^ 


'- 


'- 





'^ 


o 


















































































H- 


z 
















































































C 

o 


















































































o 


c 







U) 


] 


O) 


(D 


CO 


CO 


CO 


10 


CO 


CO 


CM 


in 


; 


: 


in 


0) 


in 




CO 


1 


K 


1 


CM 


T 


cn 


tn 


CD 





CD 


CD 


CM 


in 


t 


t 


in 


CO 






^ 
^ 






(D 


CM 









CO 


O) 


CO 


cn 


CD 






cn 


00 


CD 





CD 




r> 




1^ 


CD 


CO 


CM 




cn 


O) 


CD 


O) 


CD 






CO 


in 


•^ 


TD 








^ 


CO 


to 


CO 


•^ 


■V 


CO 


^ 


CO 


CD 












d 


1^ 


en 








CM 


CO 


CO 


CO 


^ 


T 


CO 


■V 


CO 


to 









CD 


CM 


0) 


1 


















































f^ 






























c 


































































































































































^ 





». 







I 


^ 


U> 


CM 


^ 


^ 





r- 


^ 


r-. 


h* 


J 


J 


NT 


V 


CM 


cn 


r^ 


; 





; 


cn 


s 


in 


09 


s 


cn 


r* 




r». 


r». 


f 


1 


s 


CO 


CM 


c 


1 




ct" 






in 




CJl 





CJ) 


(D 


1^ 


■^ 


(O 


CM 




O) 





CM 


(D 







r 




CD 


CO 




CO 


h- 


^ 


(D 


CM 






01 


n 


o 


0) 


^ 


'- 




■^ 


CO 


CM 


CO 


CO 


■f 


CO 


-» 


CO 


CD 






cn 


d 





CD 


O) 











CD 


CO 


CO 


CO 


■^ 


CO 


■«r 


(O 


CD 






Oi 


in 


c4 


■5 


















































































"D 


2 
















































































< 


















































































1 








C0 


1 


CO 


ID 




f^ 


CM 


CN 


in 


CM 


s 






S 




s 






s 


1 


5 


1 


(O 




r*- 




CM 


CO 


en 


(O 


r- 






s 


CM 


cn 


n 


c 






s 




CM 




CN 


CN 


^ 


CD 


CO 


CD 


CN 


Cs 


5 


1^ 









CO 


5 


CD 


5 




1^ 


CO 


(0 


in 


CM 


CM 


CD 


r^ 


<o 


■0 




n- 







^ 


^ 


1- 




1- 


T- 


^ 


T- 


T- 


CO 


T 


m 


^ 


T 


•^ 


CO 


CO 









^ 


■^ 


■r- 


»- 


1- 


1-^ 


■r- 






CO 


^ 


IT 


-^ 


CM 


d 


E 


















































































< 
















































































c 


































































































































































TO 


Q 


U) 






I 


00 


CO 


a> 


m 





m 


CM 


eo 


co 


h- 


■^ 


CD 


in 


O) 


CO 


1^ 


CM 


1 




1 


(O 


CO 


s 


CD 


cn 


10 


(D 


cn 


^ 


P- 


•q- 


CD (D 

o> in 


^5 


a> 





» 


E 




D 











CM 


^ 


in 


C 


m 


If 






01 


in 


h- 


(D 


cn 


CM 




T 




CM 


03 


m 


CD 


p^ 


f 


If 






(D 


M 


f 




n- 







'- 


^ 


■^ 






*- 


^ 


'- 




CO 


■* 


^ 


TT 


■^ 


-(T 


CM 


n 









CO 


^ 


'- 


'- 


■r- 


'^ 








to 


■V 


■^ -^ 


c. ^1 


CD 


3 

z 
















































































S 


















































































E 


c 







5 




oo 

CSi 




in 


CM 




in 

CO 


s 


s 


t 





5 


g 


I 


t 


s 




CD 


I 


1 


c> 


1 


1 


1 


s 


■^ 
■^ 


S 


5 


S 


: 


01 


CD 


in 

00 


t 


I 


P- 




3 

f 

c 




O) 


s 


!8 


!£ 


g 


s 


s 


3 


CO 

CO 




R 


in 
in 


CO 
Cm 






(D 


CM 


CM 















CO 

en 


in 
cn 


CN 
00 


to 

CD 


CO 
CO 




3 


cn 
CO 


K 









CM 


-C 


■5 
















































































1 


E 

3 


en 




01 


CM 


CM 


■V 


CO 


in 


10 


CO 


{ 


r^ 


s 


r^ 


t 


1 


CO 


(^ 


g 


1 


1 


te> 


1 


1 


1 


s 


g 


^ 


r* 


in 


t 


h- 


CM 


CD 


r 


: 




t: 


c 


r 


CO 








Ol 


CN 


CN 


CM 


in 




CO 


01 




CO 


cn 






u 








CD 


q 


cn 




CN 


(^ 


<: 






^ 


o> 


en 


i 




Ol 


Cl 








01 


CM 




CO 


m 




CM 


CN 


(O 










1; 






c 








cc 


in 






in 




1 


a 


"C 






r- 


ai 









CO 


r^ 




CO 


m 


to 


in 


CO 




CM 


CO 


























01 


01 


CD 


CO 


tT 




CN 















Z 
















































































U. 
























































































































i 
















































































C 


g 


g 


g 
































g 














Q] 












g 


8 


8 




8 








c 


§ 


§ 


§ 


8 

d" 






1 






c 


c 


g 


g 












I 


1 




f 
































8 








cm" 


in' 




w 
























s 






a 






!f. 












c 


ir 


a 


m 







0* 


m 




^ 


*A 


M 


y* 


» 


5 


— 




O 


in 





in 


q" 







in 


3 


r-' 


IA~ 













^ 









CN 


CM 


CO 




in 






V 


V 


M 










E 


1 









CN 


CN 




3 




r«. 




V 


V 


*A 





E 

2 
£ 

3 

1 










^ 


, § 


M 






M 

a 


M 

a 


a 




M 

a 






■0 


a 

■D 


a 

■a 


I 


1 


1 


1 


{1 
! 

0] 

S 

n 

> 




M 


M 


M 


w 


^ 


ffl 


M 


a 


a 


a 


■S 


E 

I 






1 

ra 







< 
E 


] 
1 


3 


a 


■a 

c 
3 




■a 


T 
C 
3 




■0 

c 
3 

in 


■0 

c 
3 


T3 

C 
3 

0" 


n 

c 
3 


X 

c 

3 

m 


c 

E 


C 


c 
3 





■a 
d) 


li- 


1 


3 



3 

in 


3 



3 

in 


3 



1 




3 


3 
in 


c 
3 

E 


c 


j 




0) 











cn 






CM 


CM 




5 




r^ 












cm" 


in" 









in 






CN 


CM 


t* 


^ 














c 












Z 


*A 


M 


M 


w 


M 


M 






M 


M 


V 




w 


*A 


Ift 


w 


M 


z 


M 


w 


« 


M 


M 


» 


M 


M 




« 


M 






rt 







(7i 






< 








































1- 
































Z 



Basic Tables 2001 



59 



0) 
N 

E 

0) 



X 

re 

I- 

•a 
c 
re 

w 

c 
,o 

o. 
E 

X 



Q. 
>> 
I- 
>» 

If) 

C 

o 

*^ 

u 

3 

■o 
a> 
O 

■o 

N 

E 



c 
E 

(A 

3 

< 

a>" 

E 
o 
o 

c 



(A 
« 
U 

^ 
3 
O 
W 

(A 

C 

o 

3 

•o 
a> 
Q 



0) ik 

r- OJ E 

^ E " 
"jog 

. ™ 

^ (A a> 

tt) O ~ 



I- E 



O) (A £ 

re "o t 
I- < < 

























































1 








h- 





P^ 


p^ 




CD 


to 


tr 


ID 


<y> 




CD 


CM 


m 


CN 


^ 


tn 





in 


CD 


CD 




CO 


<D 


J 










u> 


CO 1- in CM 


00 CM ^r CO r- 


CD ■v t^ in CO 


cDTfocoincoocDT-m 








>n 


P^ P^ ■r- CD 


OO to in to r^ 


?8?SS 


OO^tMinr-tD'-^^O 










in 


en o m en 


■q- o) o) -"T r^ 


m -^ CO CO ■^ 


TtDCMtOOlCM-q-CMinO 

CD-ccoto^T'Vin«nis._ 
P-" ^" 0' CD" in" to" to" cd" <o" of 




§ 






CM 


CO (D ^- 1^ 


m CM ^-_ ID 


0_ tD to O) -- -ri CO 0_ S 


■a 

c 


1 




(N 


w 
fo 


in CD in O) 
<ji m CO CO 


T- CO ^ CO in 

cd" to" ^" -r-' cm" 

T O CM (7) CO 


<D CO CN CO ■v 
o" cm" rr" cd" cd' 




tr 


s" 


S lii ^2 "2 
S S £ 2C 

CN CO ^ cn 


p^ S 5 5 *- 


co" ^" q" 01' co' 
Oi »~ ol CO to 


inintDCMtDNSSoco 




1 






o 


^- CD CO ^ 


CD O (N »- <- 


ooooinincDcocMrMom 




1 


Ci 


CO 


CO in P-. 00 


O) i- CO CM to 


01 in CM 1^ CM m 1- -^ <o_ 


"o 




""" 






CM CO ■V ^ to 


to r^ r^ T- CO 


T-co^incocO'^i-*r>r^ 


i ® 




uf 


cm' tr 


in" in" in" m" co' 


to' co' P^' tt" ^" 


to" CM CM m" h^ 








o 






cm" cm" 


^" cm' ^" o»" 






r- 






CM cn 


^ ^ to 


1 








IN 








*" 


s 1 






^ 




























Q- £ 
















e 


















1> g 
















8 








Ot 


CM (0 OJ I- 


ife^s? 


o in CM in in 


■n-T-inocncDco^oo* 


1" 






a> 


cn <- CO cn 


CO cn CO 


cn (p CM r^ 
tn O) CO 00 


g-tDCMinr^oocM^oio 

C0«-CDtpr^OCNO*00» 

p--ooOr^cococoooo 


o 






CM 


<D O [N CM 


^ ^ ^ Ol o 


t^CMOCDOOOC0«00> 









1^ to to r-- 


01 •- CO CN CO 




i2 




o> 


^ cn CM (O 


■^ ■^ in CO f^ 


COtOtOVtO^CMCMCMtO 


t (D 




a> 


CD to CD T- 




CO »- CO in CO 





oi 


£ 




(O' 


^" h-" ^" o 


O" «-' O h- O 


OO" CN CD" T-' 'V' 


to" co' in" CM 01" 00" < ■^" >n t-" 


1- 


co" 


r-' 


T-" 0" 01" P-' 


CD' cm' in in" tD 


CD" of to" in" 0" 


0" co' ^' n' m" co" cm" ^" of T-" 


re 


^ 


3 




o 


CO o> T- -q- 


m CD CO cji •■- 


■^ CD CO O CD 


r^OC0'**-CM <M« 




CM 


in 


■^ to CM CO 


CM 1- 00 CD in 


CD h- 00 in 


CO to in *- «> 


« 


E 


"S 




in 


CM cn 


in (D CD cn *- 


■»- T- cm cn t^ 


1^ 01 T- no 






n 


»- cn -^ 


■^ ■^ CO -^ TJ- 


■<T TT T tn in 


in cn u> 00 


Z 






o" 

CM 




^" 


T-" 1-" T-" co" co" 


co" at ▼-' 




3 C 

Z 




of 








*-" 00" 




c 






en 


Q r- CD oo 
CM r^ dj CD 


r- CO in CM in 

in ID CO CM CD 

o in CD r^ '- 


CD a in rt CD 
o in a> CD -c 


COiTCDCDCMCDCNlD«in 








o> 




p^ cn cn 


CD CD (D ^ 

T- p^ r^ to CD 


CD CD CD 

fo 01 tr *- CM 
ID r^ (^ 01 CD 


inO'-tDin^-cni^vu) 
trcMcDOt^cD^^r^r^^ 
^otrrt't-oocooinn 




' 




O 




gs§| 


(J) CM cn C0_ CM_ 


co" o" in" cm' m' 

I^ CD CO CO CO 

oo CO lO CO oo 


t^" in cd" t' *- ^ in" «- « 
cMincMtocMOincnr-o 
cocDojoico^ino<n^ 




^ 


a 


0" 


■n 


cn *- 0" <D 

CO CO CM ^ 

CM r^ c5 


^' 1-" ^' in to' 

TT CM ID CM CM 
CM_ '-. '-. ^. ^ 


t' ■^' to" cn cd" 
CD p^ CM p^ cn 
(0_ in CD CD 


cd' cd" 0" 0" co" 1^" to" ^" r-" eo" 
cD^cDcn^-cMODf^ion 

mcDtD-VCMfO CMfM 


c 








co" 






1-' T-" T-' in" f^" 


co' in cd" co" cm" cd" co" t^" 00" n" 

*- T- CO 


s 3 




of 
in 






r^ t-" cm" co" cd" 


oo 1^" 1-" rC of 


> 










m C3i iT) CO 


O O r- CD CO 


1^ T- o o ■^ 


r-^inr-^cDcoco.-<D»-o 








CM 


S cn T S 


<- cn CO CO 


OD CD CM CO in 


ooooDincDcoco^goo 
inocof^T-T-oiOj^to 


o 






o 


CO r- <- CD 


CD •- CO CO o 


h- r- CD CO CD 


^cD'-coT-top-mcMoo 
^n^-CMOOcoui»n«- 


^ 






CM CD CM in ■^ 


to r^ CD CO ■r- 












^ CM oo o 


CM CO oo m CD 


m C 
1 ^ 






r*- CD T- 01 


CO CM CO T- in 


CM ■^ ■^ CO CN 


coincDinTTCNtDcnovp". 






E 






^-" T-' r-' en" 


tt" ^' cn" r^ cm' 


iS'SSS'S" 


q" 00" 00" co' r«i" r^' ^" cd" cn to 
inoDCDr^cn'^r- ^h» 








erf cd" cn cn" 


in" to' co" cm' co" 
1^ in ■v CD O) 


<-" 01' ■v' 0" 


0" r-' -T m" cm" cn" of to" 






D 


01 




CM CM in in 


(D O ■V CO CM 




oi 




T- ^ CN 00 


P^ CD to 


cn P^ CM to CM 












-- CM CO -^ 


^ m in (O CO 


h- 1^ oo ^ CM 


00 in CM to M 




1 2 












CO 1- r-_ »n 




Z 


£ 




oo 






cm" co" 


v" «-" hT T^ 




z 




•*" 








CO 




c 






o 

00 

o 


O CD CM O) 
oo Ol V CD 

■<- -^ O T 


O CD CM ■^ T- 
CO CM T T t- 
O O *- CD CD 


■t- CM 1^ CO CO 

SSSSfe 


CNOP-CO(D^^tD*-0 

i-incMCMcn^-cDoooo 
cnotDcDtDOOmioin 




1 






S 


^ r^ 
»- CM ^ CD 

in ^ CD »- 


CM CO to to m 


ID CD r- CD CD 

01 CO 3 CO 3; 

CN 01 CO ^ (O 


trcDcD'-t^^-p-^r^co 
^-CMtncMint-coi^of^ 
cDcDCNr^i^ootroooo 


1 


3 

o 




g 


CO 

00 


CO" CD" CD" oo" 
O h- f^ CM 
1- CM T *n 


CO" Cp CD* ■■-' ■^' 
■^ 3) (D (D O 

CO in ■^ CO CO 


o m m ■^ in 


T-" r^" T-" in" CN cn" cm" «-" a* co" 
oooom^cDtop-inoocD 

COOO'-COTtOOOCOCOn 


"S 


s 


h-" 

5 


01" cm" co" ^" 

CM C^ T^ CM 


0" *-" r^' cm" m" 
CM CM ^ (D ^ 


9 °> ^ T" ^" 


00" of t" 00" 0' »-" (d" co' t-" m" 

I^<-OOODI^OOID<-IOIO 
CM ■ T^ ' ■ ' ^ CM T7 CO 


B 

c 

Q. 






5 






*-' CN co" 


cd' 00" in cm' *-' co' «-' cm' 2" cm" 


^ in 

8-2 














I 


"o 


"S 




o 
cy 


CO cj> ■v r^ 
CO CM in o 

O) oo CO CO 


■^ CO CO in CD 

CM T- CM P* CM 
CD 1^ CD 1- ^ 


CM O O O CD 

o T- ai CD r*- 


T-oof-^cnoicnr^tov 
in^-^incor--o^b-« 
i^cooco-q-o-^rcMf^'V 


1' 


„ 

oj E 




i 


10 CO CO <- 
to CO CD to 
1- tD CD in 


CD to CM CD CO 
CO h- CO 


00 CO in *- CM 

t^ CM CM 

00 CM tD CM m 


inT-q-otDCMO^cnoo 
cnr^cDr^tomooocoi- 
in(nh-oi»-coincogoeo 


n 

i 


C::^ 


9. 


£ 3 S S 


cm" o' co" r--" T-' 
■q- CD in <D r-~ 


o" t-" CO* in" to" 
<- O CO o o 


in" cm" cd" ^" 01" ^" CO" in" <m" ri 
oocOTT-co rjw 


n 5 


ID 


a" 




p*" cn in" to" 

f- CM 


s??r;^;o 


s s s s s 


in" in" T-" co" 00" to" co" cm" of « 
CO CO m ^ 1- CM 
CM ■^ a» T- 




Z 






en 








cm" 




^ 






















oo 
oo 


CO en en CD 

CO CD CO O 
CM CD CO CD 


CD CD CN >- '- 

oi in 1^ o o 

O O CD t- CD 


to CO rt 1^ (N 
•»- ■<T TT -T in 


CMCMCOCMCOlOCOOOmtO 

intDtotoinincor^coin 
CDCOCO-n-CMincOtDCO^n^ 




c 




s 


(D in to 


CO to CM in p^ 
T- CM ■^ in 

CO CM ^ 


T- «- P^ CD 
T P^ CM CD 

CO CD in in ^ 


P^CM^OOOCDtD'-^OO 
T-COCOCDCM»~OlCO0OO» 
CDCNCDCOt-M-COO^W 


1 

C 

1 


3 
O 

1 




S 




o' co' co' lb" 

CO ^ CO .- 
CM 1^ in CM 

T-' cm" 


o" to" co" cm" h-" 

O CM (D T- CD 
CD »- 00 CO CD 
■r-" cm" -r-" cm' ■^ 


cm' cm' cm' oo' T-" 


co" 1^" ■^" to' r-' 0" in t' cm" n" 
h-CDinr^cDCMcoi^ncn 
(Di^ootD'i-oinr^^ai 
cm' p*' od' t" to' cd' V cd" n' to 


1 s 
is 

s s 

5. ^ 

Si 

4_ CO 
O) 


3 


1 


£" 


s 

ID 

•n" 

CM 


to" cn" cn" CO 


CO ^ r^ ^- m 


•^" »-" h-." Tf" CM 
f^ r- Ol 

co" CD 


^" T-' in" n cn" cm' 0" tr" »-" rs." 
ini^mco^cDtrcDrMro 
cncDP-O'-inoDcooio 








n 


^ ■^ en T- 


T in r^ (D o 


CO 0) ■^ ■<- CM 

»- to in ID »- 


oincD0DaicMOcDr*u> 






P* 


CM in T- CO 


■^ 00 CM CD 


CD CO ^ to 


«'S;^S^r:<29C:2 


1 


"o 






lA 


o CD in o> 


'i O (^ S' CM 

in CD CO 01 o 


CMCNinCDCOCMCOCNf-r- 


"o 




CO 


r^ 01 m 


00 00 Q 00 r- 
00 m in CO 


in CD CO P- TT 


cocDoaitotDcoinocn 




U) 




r^ 


^_ co_ o in 


O oo to to CM 


■^CDO^CMTtOCDCOCO 


1 ^ 


0) c 







CD CD in CM 


01 00 tD CO 


^tDP^^p^r^coino»_T-_ 


H 


£ 


£ 




n 


Oi <0 Oi (T> 


CO irf o" o" r^ 


^" ■^" o" in o 

O ■^ f^ (D CO 


co" 0" ■r-" r-T cn" co" *-" to" tri" a> 


jC 


(O 


co" 00' CD" CO 


cm" 0" cd" cd" CO 


cm" P-.' 0' iTi CD 


co' in" »-' cm" <-" to" ■^' cd" ie> 0" 




^ 


■D 


in 


4 




S CO CO CM CO 


sss^"'- a? 


in 


E (iJ 




1^ 


(D «- CM h- CD 


to »- CD CD r^ 

in to in CD in 


CMincnp^cotT«- -^ n 




E 


^ 




^ 


r- CO (O CD 


O) o CO in in 


r^ r^ t^ o »- 


CO 




CO 


^ CM CM CO 


CO T ■v tr T 


tr CM *** "T. 




D 


£ 




Tf 






T-' »-' T-' in CD 


h-" ^ ^ C^* 




3 c 




Ifl 






»-" CM 


■^" T-' tr r-" 




z 






n 








CO 




z 






















a* 

cs 


CM S ■^ O 
CD CO CM CO 


o in CD V r^ 
in CD r*- oo CO 
^ CD o T ■^ 


CO in CD '- ^- 

O in CN CO CD 
O O O O CD 


COi-CDT-CMCOCDCOh-fM 
P^^CNCOtDinCOCDlDW 
tD^P^CDCO»-T-:^00fO 








CM 
O) 
(O 


in CD CM 
in CD ^ ^ 
tj- m r- r^ 


CO CD 1^ CD CJ 

CO tr cn CD 


^ S '^ '^ ^ 

CO <D T- tC 
cn CD CM p~ to 


CM'^tOt^TTOOOOOr^tO 

cDtotoin<-cncncNfM«> 

tDtDOCMP^CO-^COfMV^ 


(rt 


c 




^ 


1 


^' <g LO" ^ 

CD O m CS 


S 5 S S § 

CM CD to CO CD 


g ?" 8 !S" S 

^ cn o cn ID 


■r-" Q* OO* ■'-' cd' ^" h-.' f^' Oi 00" 
t^OCN'^CDintO^roio 
TrcNcop^O'-p^eMCMp- 


g « 


1 




io 


^ 


s s 8 a 

1- to CM 


TT cm' cm" in" u- 
in CO S p* 


to" 01 co" CO" CN 

m CO CM to in 
CO CM CN o) cn 


^" cm" to" cn" co' ^' 0' in uf ▼- 
coai^oiintDp^oioicD 

cn^CMCDrMCMCDCD«>_n_ 


0) 

i 


< 






cm" 


cm' in c\ 


CM CO in i^ £ 


5 8 2 s a 

1- ■.- CO in 


cd' ■*" 00" cm" -c" CO co" co" 00" 0»" 

CDirj'-'^CMinCM^ODlO 

p^ to 1- oo 


2S 


1 




i 


T-' CN 


co' cm" CO 00' to 


TT ^" co" co" CO 


cm" -c-" eo" cm' ^" cm' ■^" of of 
■V CO tt 


















s i 




















^"^ 


























2 








m 


1— CO CD en 


cn o in T- *T 


1- CM CM »- CO 


■^CDOCDtpcO^QOO'W 
cnco-g:oo3icoc=ScBr^h- 
or^cop^oinocofMcD 


« 8 






CN 


CO CD CD 


T- 00 Ol (D 

CO r^ m to 


^ to CO to <- 
C^S ^ OD -q- 


ocDin^cDcDtDinmr^ 


l-; 


o 






to 




in r^ o CM oo 


1- •- in o CM 


ID C 


"0 






CD in »- 01 


mr^cDTtO'^oinioin 
tDr^VP^tOOOOOtDIDO) 


« 








CM 


r^ in CM c 


in CO m CN ■^ 


cn o •- o oo 


c — 


1 - 




a 


CN 1^ ■V to 


tr CM ^ CO 


00 T 00 I-^ 


r^ 








CO 


co" co" in" o 


CO CD CD oo (7 

h- -^ in r^ o 
t- irt oo o 1- 


cd" r-" ^" in" CM 


g;' ^" CO* in" CD* r-" 0' UJ 0»" fO" 

cocor^cocN^'- 00^ 




in" 




r^" ■<»■■ CN 


0' CD 00 of CD 

01 CD 1- CM cn 


^-" O)" cd' to" 't 


0" co" p^' p^' r^' 0" cm" ■^" 00" 0* 


w 






en 


o 


CD <- r^ o 


■^ in o ^ tc 
^. *". ^. ^l "^ 


3 C 


■2 ^ 






p^ »- <- 


CO r^ CM CM 


r- cn p- ■.- ■•- at ^ 










a> 


CM ^ oo 


■^ CD CM ■^ tt 


CD 


e a 






1- ^ CM CO 


CO CO -^ ^r ^r 


T ■"! rr CM -T 


in -T r-. (M 




^ 






ec 




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


cm" cm' cm" in" to 


r-." r-' uT cm" 

CO 




3 K 

z 




9 








1-" h-" t-" 








~~ 


c 


CD CM O O) 


•- CM r^ CD CD 


CD ■^ to ■^ 5 


tOCOT-COCOO'^COO't- 




















(D 








CD S 00 O 


O CM CD ^ O 


oo CD CO CD ^ 


CMCMOOOCO^COOICO 










.- in in CO 


CO CN ^ CD CD 


in 00 »- 00 ^ 


^CNtDCOOlO^t^^O 


T3 


e 


J 




^ 


1- 00 CM CM CD 


CN CM O 01 Ci 


cococnT-cM''-cointro) 








c 


'- h- CM 


CD CD 00 r^ 
r^ 01 m CD CO 


CD cn CD N 

CD to CN CM CO 


CNco»~(^iiini-CMcor* 


8 

C 




o 


en" t-' o* o 


cm' ■^" -t" oo" C£ 


o" in 5" CD* r^ 

CO CO CD CM 

i^_ in CN 


TT co" in cd' co' p-.' co' ^" *-" 00" 




c 




o> 


»- to 01 m 


incn^T-cn<-trmooo 
cm' eo" in' cn" ai 0" -t" cn* 0* 

inCM^CN "-CM T-CM 

to m ^ * in tt 


3 


^ 


(N 




CM (^ CJ) ■«- 
P*. T- O CO 


CO CO in ri c 


CDCntDOtOCDOOOU> 
CMC0OCM'^OtDO»-n 




3 



^ 


CO 


' rss 


o> ^ ?j 5 


r^' co" cn" CD" 

■^ 1^ <r- P^ 


f 


(/) 






V 


V cn" CO 


CO CM o aS o 


^ ^ in p- O) 


0' cd" 1-" ■^" h-" in 01 ^" «" of 




1 




01 




^ CM CN CN CM 


CM CO -T t^ CO 








<£ 


r- CM 


CO in p^ CO o 


T- CM CO CO 


CM^tNCDin^r^r^Noo 






n 








n" 


o 


® 










*- ■.- 1- -^r to 


















en 






TT 








T-' tr" 


ri 

1 s 
< s 


























?> CO iS C 


1- in oo 0) -c 

? H 8 5 n 


1 S J J 5 


CMCor^r^CN'TcO^tfco 
cDP^TicntDinr^cooDCM 


•5 




in 


T- T- CO CD 


CO ^ CD CO to 
CD 00 O) *- 


p.. 5 P-. p^ 00 
p- CO m TT T- 


p-tD-*intO'.-(0f-r»r- 


o 




01 






CM Ol CM CD 


coco^nol^^-^ocOT-_T-_ 








r- 


to to tD m 
01 01 m 


CMtDP^^'VID»-*-«0» 


S 




E 


, . 


f> 


■^" <D cm" CO 


S § 2 ^ i 


r— " m cn" 00 


in cd" p- co" 00' ^" CD to" u> 




S E 


cn 


n 


CO CM cn p^ to 


(D ^ (D -^ to 


^ in P-. • • *".''•. 


E 


o 


3 




U> 


CD f^ m cn »- 


»-^cMr^cn^T- n^ 




c 2 




§ 


0" P^ 


cd" p^" cm" 0" CD 


CO* m' eo' co" »- 


cd" cn t" t 


3 




<D 




V 




p^ CD cn ri 00 




£ ® 






T- .^ CN CN -r- 


■^ ^ .- CN CN 


o« 


Z 








3 




^ ^ cm' cm' CM 


cm" cm' cm" to" r^ 


r«.' ■^' 0" <o" 


















E 

8 

c 








































S8 


g 








: 

: 

: 
: 
: 












































8 


8 


8 








: 
: 

1 

: 
i 

I 
; 










































R r^- 






■D 








































S 0_ 0- 








o 








1 


. IT 


" □ 


in 


o 


in 


o 


in 





in 





in 


8 


§ 9 °- w' £4" S S 2 

CM in I— c 


-> 


1 


1 


1 








1 


in 





in 





IT 




8 




a 

8 

in 





in 







8 

in 


8 


9 S ■^" cm" in" 2 (s 


s 


"5 

!- 




3 

■a" 




7 




O ^ CN 
<- *A M 

I- O) <V 


(A (A *A S » 

si O « O d 


in in to r^ -^ 

(A W W M M 

V ^ a q 


0)03 S)'S"2'2'5s;,.-E 

S S 1 1 ^. § § 1 s S 


"5 


1 




7 





1- CM 


s s 0) oi 


» W W ^ M 

0} d 


111 "^"11 


' 3 




to 




*t 


o (D rj t: 


■O "D "D 13 "C 


T) "D TD T3 T] 


CO 






CD n n 


TD TJ T3 n "D 


■0 -a TD -O TJ 


£ 








o "O c c 


C C C C C 


c c c c c 








"O c c 


c c c c c 


c c c c c 






o 






- S i == ^ 


3 3 D 3 :: 


3 3 3 3 D 










■s||i 


3 3 3 3 3 


3 3 3 3 3 


» 








t 




Q 

5 5 
o_ o_ a 
in in' m 








» 

1 

5 


Q Q Q Q Q 


in m m 


•5 




N 

c7i 




1 


"2 p. o" If 


o" in" o" in' c 








"2 ^- 0" If 


0" in 0' in' c3 


Igllllllll 








c in r- ^ 


CM CM CO CO ^ 


^ in m CD 1^ 
yt V* v> w tfl 


»-cNio»-»-CNWi»- ™t; 








c in *- t- 


s^tsss 


S^S^K 


sassssssSg 










-D Vt Vt W 


M <A <A W (fl 


«<»«»w»«»w» a = 










3 <» fA M 










< 












































1- 


Z 








< 














































H 


z| 



60 



Individual Returns 2001 



5 » 






u 

3 

■o 

Quo 

■o = S 
0) .E 

as* i 

^ ■ Q. 

5* E 
._ E 5 

J ?. o 



3 « «. 

a> o n 

I W 1 

I <D 

T- "O J 

0) (A » 

I- < < 



15 

z 



E ? 



tOOCM (NCM'^O'- Ol^-^nO) CDfOT-T-CMCNJCDOJ Ml 



■ ^ »- ■•- »- n rsj T- 



S S ! 

fo T^ rg hj- tjp aj> 



^CMtpCN^OOtDO 



CM N. 



coincMtDO moin^eo 
•ooco^oD (pmoiintD 
o -(£) ncocD oiint^aim 



OOTN-P) inN-OTi-aJr^foo) mo 

«-(NCvJO)»- ■i-i-inO{pO)tDO »-^ 

cooofOf^ ooinooinoe^^rt oooj 



to in oo IT) 
r, ao ^ «■ 
^ n o> ^ 
•' co' ■^" (N 
*- in o 



CM r^ in ■^ ■v 

cr CO »- to 00 

»- r) CN 1^ CN 

CO' CN ■r-' T-' CD 



t- CO r* in en 

CO oo ^ o oi 

in 1- o) CM (o 

1^' in cd' o' in 

O 1^ CN4 C«J 1^ 

^- 1- *- fO 



in r^ I 



fNj m »- »- r^ 

o) ■T in o in 

1^ in O) CO o in 

CD m r^" 1- CT)' r^* o" CD' 



.. _ _ n M 

icoin^cocoin or- 



^ ococNin coincoofo T-cocnoi-g- at o o co o 
■^ y'^iT^S^ ^mcDOJCJ) cjitDin-^'^ .^ ^ ^ ^ ^ 



-. . . V <• <- HJ w> Wl WJ Ul UJ UJ ^ 1^ 

r^CNCO'V CNCDinoJf^ CW'i-CNtDCN 
to" r-" co" N." CnT <D (D (D v' 



Ul 1_J Ul UJ (_l »J^ t— 

in to O (7) CO CJ) CD I 
— CD O) <D_ cO_ O CN < 



v' 1-" ^r rvT rvT ai r^ cd' ^' d ^" •-' o' 9> 
i-i-»-<OTcDini- 9m 



to 


in 

CD 


CM 


o 
m 


»- 


cn 


in 


^- 



*»_ -^ c 



r^co^into t-itcnot- ootO'-oiomcMto 

coini-tO'V coforsicocN tpr^moto^i^oi 

■^rtOtD^-tN f- to O r- t- 0JT-i-tMin<3)f-01 

in o" ^-." ai co" o" o" m" tt" o' cn" to* m" co cd" r-* h-' ai 

0)tOCO ^— OOOCOr^ TOO'-OOOOiOCO 

T-tNj»- oOf-'^inr^ ooioo^(DtocDin 

T-' T-' co' CD" cn" sr" o" o" cvT cn co" aS 

CNin'^CMi-CM'-i- 



o ' <lf 



op to CN CO CN 

n r^ »- CN o 
*-" r^" ai o' t' 



ID ^ CO CN T 

in -^ in 1^ 1- 

oo in CO CT) oo 

rv," iC cn r^" r*-" 

C3) 0> O <- O 



CO CO CM 3 t- 

r- CD in O) CD 

I-* (N CD in o 

co" 1-" cn* Qo' to" 

V CD ^ — 



■ in ' 



oitoincncnocNo oeo 

'-i-cD'Dco'-coin tn at 

cDmincMcoocNco w*" 

T-" r-" I-" ■<r" ■^" h-" cn" in" cT o" 

TinoincNco ^oo 

CN r^ CM <o fO 



(D CO cn CD 

CD O r^ 5 
CM CM CM ^ 



in CM CD cn CM 
r^ CD r^ f^ CO 
CN (O (D f- CD 


CD h- CD CO O 
p^ T- CM CD O 
CO CD (D CD CO 


cnh-^cgcDCDi-in v<o 
inor^cDiDinr^in r^o 
T-incDooCncoco ' tn^ 


CO CO CO o cn 

»- TT CD to CM 


TT ■^ »- «- CO 

• in jM ■<- CO 


cDcor— r^inr^in otN 
in o to lo o 



cncor-QD int^T- 
CMtOtOincO ■"TtDC 

— _ _. . — lA CD r^ 

tt" in" tt' t~' r*" P-' CO o' 1^' CO 



cn CN r^ ■^ 
fj" tp" co" cm' 



CD CM 1- CO T- 

CM CD ■r- cn o 

CN O CD ■^ TT 



cM^'-cMOinoocN'^ mi»- 



icn inooocD oi-^CNcno p».p^^CMin'»-p^cMr»tD 



cof-oo cDO'^rooco cooo»-to^ r^moir^i-oi'-cocM-if 
cor^ocN *-(DtD»-in inoooi-q-cN oooi^m'»-iDOO'*i^ 

o r-' ai ai cm" cd" m* eo" o" 

i-mcDr^rMOoo ~ 



o» in o ■*!■ (O 
»- r^ oo cn <o 
«- CM Tj- fo m 



f^ CO f*- cn CO 

Sin CO CD cn 
oo O CO CO 



in ^ T- (D ^ 
oo (O m CD CO 

O CO CO O CD 



(O 




r- 




^ 


s 


r*- 








m 


^ 




^ 








K 














y 




« 










r^ 








r-* 


























? 












s 










































T- 














■V 





^-'-COOI^i-CD"- h-«> 

co-veocncMi-tocD moi 

»- ^ 01_ CD CN ^ (D T- m. m 

tt" ^" T-' o" m" r^" 1-' ■•-' o" iS 



<» CM CO CD CO 

oo to O CM TT 

(N TT o> o <n 

f-' <D CN en" 1^* 

CM ■^ CD m CO 

CO '- 1- to ID 



»- CO *- CN CD 

cn *- to in o) 

1^ in -q- to to 

oo' CD CN in T-" 

CO to in tn o 

r»- in in r^ CD 



■>- CN O) oo CO 

o to in *- CD 

oo »- cn CO CO 

in o' h-" r»-' ^" 

CD (D CM ■■- (3 

^ CO CD in r» 

CN -«■' 



CM CM 

at at 

^ o 
CO' in' r-' o' in" tn" ai ai h^ o 
tni-incMCocooco <oio 
tOT-moo'H'i-'- r«.«» 
T-' o' ■^' cm" ^' cm' 1-' ■<-" lO" CJ 



CO ■^ ■ 

*o" in" o" cm" ai 

(O CN T oo o 



cOT-co(^r^CMa>m r- to 



■ttcmoco ^ocoinco 
■ ----- j^incococn 
in TT o r- to 

tn" oo" »-" oo' to' tD 1-' <n' »-' cn' m' to cm' o m 
at n 
cm' 



i"^»- co--CNin(D r^^r^cM ■>- 

T' 1- »-»-^tO^ I^CO 



?,s 



S 8 



S 3 



o o 






§ £ 

z 



K E 



b 0) 




to CO 1- CD CN (DO 

5 g CM cn in m ^ 

CO CO tn r»- o i- co 

•r-' g' to" in o' oo" co" 

CD 5 "^ o cn o o 

r- oi o) »- O to CO 



o r^ cn 

CM »- CO 
■V in r- 


feasts 

CO TT -q- CD ri: 


lgg 


00 lO 


O CM CO 
CO O CD 
t- to CO 


CO in cn CM T- 
00 3 CO m f- 
CM cn m r^ CO 


in -- *- 


CO at 

2S 


»- CO in 


»- CO CM 




^ « 



r-cNCNcnr^ ■^oor-r- 

CMtOCOOOO) tOCOOT'-O 

— ^cMr^co cocoO'-T- 

1- 05 T- CM "«■' IN to' oo' in cm" ai to" v" O)" 

oin'Vco ootoo'^to cnocMcnco 

T-cMco cO'ifininm mtoiO'Vin 



to to o> '- 

Sin CO m 
tn o o 



CM ai CO ^ in in o) 
o r^ h- CD t^ in oo 
CO to p^ ^ Tt o m 


oo CM 


m CM to r- ■* to to 
in m CO 1- CM 


CM CN 



McocDiocD cpr».to^r»- 

CM'^CNCMCO VO)*-h-CO 

fM_ ti ^, eO_ CM ^ CD CO CO to 

oo V to* ai h-' ai v" CO* r-^-'-co" 

«o^tn»-CT) cM*-^o^ 

oo *- T- CM CM CM fN 



■ 1- CN 

1 0> CM 

■ to in 



r* cn o 

CO CO CD 

tn h- o 

»-" co" -r-" 



O) fO CD t^ 

co r- I-* CN 
T- CO CD in 



CO o 

CM O 

to « 

tn ^ 

o r« 



^ CO CO to 

1^ ? m S 


to CM oo CD o 

CO CO p^ r- m 


CM CO O) t- CM 

CM ^ in in o 
1^ CD CD tn eo 


ootoocnmofooo 

CT)^**tOtDCM^tD 

t-tn^CMr^r-in^ 


sS 


O CD CO CD 

CM CO in r- 


(D CO CD r* r^ 

r«. (D CO CM CM 


CO CO CO to cn 

■» V V CD CM 

t- T- T- CO in 


■^incor-h-cMcocM 


oo CM 



-- ID to eo 
in to oo CD 
cn (D V V 



■^fM»-CM»- ininr^^oj 

cNinr-oo^" "^-coh-o-* 

T-otocoo in^tocoi- 

co" in" ■*' to" '«■' m" ai V to" oo" 

(D'-o^tn p^cor^tDO 
»-*-»- tN to 



p^'3'^r^eotocooo o»o 

CNO^CM^r^oo^ ■n *o 

cN "a- cq^ o in cm oo to rs._ h- 

oo" in" o" to' r^" CM o>' m" <S t^ 

CMi--coincM^ too 

oo in '- h- to 



Sin ( 
CD ■ 



r) to ■^ m r 



CDr»-or*r- cop^-tocoto ■*»-cMcotO'-oinf«-cM 
co-vinp^tn ^cMcoooj cootncoT-ovtooo 

(OtDOlT-in *-P»-COi-tO tO-q-^COVtO^ OOM) 



■ CD in in o) tN 



«> O CD CD CO 

*D o) in CM in 

CM CN CO O) to 



CM to in CO CO 

h- ■^ O 'sT 1- 

r^_ o> to CM CM 

to" CD* P^* cm' oo' 

in o o <- in 

to O) CM (^ T- 



CN CN CN T- r»- 

r- T- CN m CO 

^ CO ■.- O 00 

^' o' 5;' o' (o' 

Sin o in ^r 

. o_ o_ to P^_ 

CM* CO* CO* ai o* 



CT)cor«.^0)*~'?oo totn 

inoT-cDr-T-inp* cotM 

cotNi^OTmooo >oi^ 

oo' tn" in ai r-' to' cn" V cm t^ 

cM'^OJcoomcocM (oo> 

p~.ineocM^^ ***T. 



CM ^ 



lO 



3 in *- f^ 

CM (O m 1- 

CM_ 0_ CM_^ in 

u» ai in* o 



CD CO ^ ■^ t->. 

oo P* 1- CM o 

CD r^ CD in p». 

co' in' o' ai t^ 

m 3 CO 1- »- 

CN CO CO CO to 



. CM ■ 



3 (^ 
CM CO ^ CM ■V 

h-' (d" in oo' eo' 
*- o CO CD cn 
CO CO CM CO r^ 



iCntocMCMor^t^ cMr- 



CDI^tntOincOCN*- (OA 
CM to ■»»■ 1- »«- l»- 

CO CM O CM 



0* O) ^ I 
CM CD -^ ■ 

(fl CO r^ t 



cMCDCM'Vco f-inr^coo 
cDp^i-«-iO cotocoroco 



r^p^totoo*-cM»- 
too^'-fOCMcnin 
o »- CO CN in CO T- 



00 N 

00 ^ 

(O o 



■too CDCOCDOOO ^5l--0^ Ot-CD'^T-^- 

N-cM inini^cNO i-d)(OCNT- tDh*»- 
coco ^incop^to h-totoi^tD co^ 



to P^ CM ■* 


r- CD r^ p^ S' 

8SSS?i 


o M C3 r-- to 
Q m <£ eg m 
a> -"T CO ifi ^ 


jr p^ tn to 


to S h- cn 5 


CM o o CO m 
CM CM tN in ■^ 



coooieoottoocN 
csicMinmococoi- 
tD CO ^ eo <o CO 



at 00 
oo <o 




S i 




5i-i- cNCMcoco^ ^ininS 



8 8\< . . . .- 

»-CNin«-i-CMlOi- 



*• IS 



Basic Tables 2001 



61 

















h- 


(D 


in 


CO 


in 


•^ 


CD 


CD 


■? 


in 


(C 


CD 


■n 


to 


CM 


tn 


^ 


TT 


^ 


tn 


^ 


en 


^ 


J 
















(0 





CM 


r^ 




in 


(O 


en 


TI- 


in 


CM 





in 


in 


(-1 


in 


(-1 


lT» 


m 


en 








J 
















r- (^ -^ -^ CD 

00 in (N r^ 


r-- r— OJ c^ (D 
(D CD to 


to ^ £ '5 


cn '^ " S 


rv n go 

m T- u) 










s 



1 






IV ,- 03 to 

rt CO »- ^ 


!?§SSt 


T- CM CM IV 
tv to <- |v 03 


mencMCMCMcocnrv ia r- 
coTCMtocMineno t-cm 








c 



3 




i 


UT_ 


V r-' to 0' 
f«. h- in to CD 
m m r- CD f~~ 


in 0* CN 0' IV,' 

CD Tt C!l CD CD 

■<r -^ T N. CO 


co" co" CD to' rv' 

sssss 


to' O) co' ■^' c-j' in cm' 
r*. CD O) m CO fv 

T "T CM CM ^ m ID 


n" en" to 

D 3 5 






2 

c 






en 

CD 


cm" t^ q" »-' co" 
o» en * tv ■.!■ 

(D CM "T ■^ CM 


OJ' O) CD* tp rv' 
in to rv S 10 
■"T t- M CO 


tD_ en to I. 


T-" iv' (d" rv" co" in" in" o* «" tf»* 
enen-^oO'-toorv wm 

COCDtOr^tDCMCOi- 10*- 


(^ 










s' "■"■ 


to" -v" in (d' r-' 


oo" (3> O) ■^ 


TJ-" CM fv" iv' ■If' 0" in" 

fv V »- 1- 


-s^- 












0" ■>-■ cm' to' in' 



rv' OJ" ■•-' cm' CO* 


to' co" m" in* rv* 
T- ^ ^ Tj in 


rv' 01 to' r-' T-' n k" 

tv CM CM 


o 






■0 























1 
01 



















N 


































2 


t- 






























rv to •- 


CM IV 1- 




CMOino3tpininco rv^ 

8:::o§ssi8S as 


(0 






a 




„ 




00 to "V *- CO 

00 m in ^ 


to h- to CO CO 

CO to tN T- T 


tn ■^ CO ■^ 
T- en OJ CO (V 


■.- to -T in rv CO 

CD CM CO CM in T CD 

CO in CM CO CM in CD 


9 '' 

(O U) V 




i 

5 









I 

S 

z 


E 




*» a Ci r 
•- CO CD ^ rv 


rv CD o in ^ 


CM S S S^ 1^ 








<D 






T-_ 0) CD (D cy 


h- in »- ■— 


rv ^ 00 ij po 








£^ 


T-" en" 0" ■^' co' 


rv' 0* in* in* CO 


■r-' en" in' .-* 


••>-(D to' in co" cm" rv' co" to n" 


^ 






1— 




■S 5 


1 


m en T^ ID n 


O)" in' to" co' •-' 
in CO ^ S CO 
<-■ t-" cm' cm' cnj 


cm" 0" to" tv' 


co' -r^ in N-' to' co" ^" 

CD CM Pv CO ■>! T- 


tC iO 0' 
rv *M 




^ 




3 
£ 


CD 


« in CM ■^ »- 
-- CO m (D 


*° 9 P S C;; 
r- ^ rv CD cj) 


fv ^ CM CO 

t3 en m CO 


h-rvnmcMco T-*- 
m in CM to 00 


(n 










1 £ 

z 


K OJ ■^ m CM 

3" 


to to to -q- CM 
cm" cm' cm' cd' fv' 


cD_ cn CO 


CM to 




■0 










to' 




cm" T-* cm" m" cd" 


co" i-' rt cm" 
n 


E 




























— 



















^ 




























5 










^ CD 00 in 

to <T 03 CM 
IV rt CM 03 OJ 


T ^ ^ to en 

CO CM -- CD -- 


CD rv CO CM CM 


T-OJ03ir(OrvCM'- «flD 

r-^rvrvcniv-encD rviv 
q CD CO CM_^ T-_ CM 00_ 00_ 
































c 






■^ CO CD to 


CD CJJ CM CM to 


K 














CM .- in ^ CM 


in f- i-^ <D T- 


rr 00 to fv 


rv in <3> h- 0) CD <- 


1 |v (0 












0" f-' 0' r^* 0' 


en* to" rv" rv" co' 


in" ■>- T-" tn* 


rv" h-* to' t" m* ^' T-' CM rv 


n 














00 01 CD <3 rt 
to rt (D * (0 


CM T <- m <- 


18 CO in £ § 


IV to T- CO rv ^. h- 


§s 




2 










CM rv CM CM 


■V m m CM 


Iv CO ID OJ 


cn0)tocDincMCD>~ oto 










c 




CO IV a> ■c 01 


en in CM m 




c 








CD 


o> to in in to 


m CO CM CO to 


CD CM CD to 


enmncDincocooJ tocM 


H 












in 
in 


o" 0" in CD T- 


y-' P-' 0' CO' 5' 

r— CO CM ^ fc 


co" in" cd" ■•t cm' 


^" co" cm" CD* tt" co" to 


at T-" 














m" T-" cm" co' in 


rv' en* t-' cm' to' 


CO* -"T in m" CD" 


en" cm" co" cm' *-' CO* ^* CO* 0" 01" 














n fo CO m (^ 


0) rv m tn CD 


rv <o 














■^ 




1- 1- T- ^ m 


rv CO CM CM 


T3 






ro 


c 


2 

i 


^ 


^ T- in O) 


•- CO tn (D '!_ 


in in to to CO 


»- tn 














n 






n 


C 














^' T-' T-' to to' 


cm' 


S" 






1- 






























W 






c 






























-^ CM CD 

*- in to to CO 

to CD ^ in 03 


(D m CO en CD 

CO CM "T in 


en 1^ to CO ■>T 


inincDCMOOrjin tor* 






CO 































m CM CM ^ 


incDinntvcO'-T- rt(v 


C 
































£ 




n m en •- CO 


CD 03 to CO CD 


0"*rvT-cocorvrv ^.-^r 




a 






8 
1 


0) 


J^ 


s 


5 m m t- in 
* O) I-- CD ■.- 
lo n ^ (5 ^ 
a> --" 0' 0' 00" 


(v (D CM ■^ CO 

£ CM tD en 
tt' to' co" rv' CD 


^ in n (0 

m TT CM CD 

to' 0' in (jT 0' 


CO 1^ to in CO t- 
CD to O) t- CD • 
CO CM ^ CO ^ 

in" CM cm' 


1 r- rv 
10 








3 

z 


1 


0" co' m' en' aS 

S £SSg 

tD~ 


co" to" 1-" to" cm" 

" 5 K S S 


.-" m" T-" to" oi 
OJ S to 
cm' T-' tN in' to' 


p> rv" r-" ^j-' r^* 0* en* m" 00" cm" 
tDCOrvcDCM'V 5»o 

to q CM tn 03 
to -- to" fj" 


E 










■Q 3 


<0 in CM (7) 


CD tN oo CD 


■^ T- CO CO 


OJ to 


^ to 






























i £ 

z 


10 1- c^ in 1^ 


CD CD to m T 


■c ■c to rv m 


CM 


<o a> 






















<u 

X 












h-" 








to" T-" 








































LU 




































« m CO m 1- 

S 5 S 8 S 


m m CD CO ^ 


f 8SKS 

CD to ■^ ■^ m 


in?io303;cMgjo to^ 
rvo3ai^eicoojo3 «oo 
































3 







to in ■^ 03 rv 
T CO in ■^ CM 


6 


















































iS 


«" CO ■<T cm' CN 


^' iv" rv' rv IV 


<-" in" n" in" CM 


^" to" en" ^" w" t' co" m" iv" t-" 


a. 














00 CM CM CD rt 
^ T CD 


00 ■v rv CO -- 


00 O) to to (O 


rv CD -^ CO 


1 rv ^ 








1 




to 


r- CM CM 


to m m m -^ 


CD CO to '- ■^ 

CM CM 


T-CMCD'^CM'^tOCM ^ n 
^ CM "^ '' 


> 














g 2 S S 3 


CD CD m tn to 
CO CM tv CO ■v 


en CD O) CT) m 


^r to 
























c 




CO TT ■^t CD CO 


10 CM rv rv rv Tf O) 


01 n 






















>. 










3 




N h-' CM (5 -q-' 
T- ■^ <n S ^ 


cm' (31 tM rv *- 
5 a> in in 
(7) CO r- 00 CD 
■^' t' ■^" "^' CO 


to' to' CD in" jj 


CD 5' rv' <o' »-■ 0' CD* 
S to ^ in CM CM '^ 


at <m" 
CM ee 






- «i 




















^ 


S 


1 


CM CN (D S 10 

T-" !-■ cm" ■v" in 


to ^ o> »- m 
■q-' co" cm" aS co' 


to CO 
CO ^' 


CM_ m_ 

|v" Pi" 
V CM 


3 




§1 
















XI 
















(A 






g 


c 
















C 






B 






S SSSS 


m to ^ CM CM 


CD ■^ ■n- CM en 
^ in 01 in 


Or-i-T-CntOOT u>v 


C 





» 




s 
















^ 










01 CM CM to rv 
to to CD CO rv 

O* 0* 03" cm" 


OJOJ^OCOtOCOO ^rt 




C 



1 


















8 






s 


c 

3 


^ 


to to T rv CD 
to' cm" •-' co" CD 


m m en CO CO 

CD* ■^* CD* rv' CM 


CMcnoc-iCMomo) t-io 
V ■r-* 0" 0" tt" id' •-" 00" 00" 




















1 




















T 






E 


tD 


to r- CM m IV 


^ CO -^ CD (V 


CM CD en CO en 


1- t- -^ 1- O) to 


'l? 




TO 






















£ 




to 




CM •- »- in in 


r- CM rt CM 


o 

3 










w (n in ■>- in 


(V CD CM ■^ (0 


^ m CO CD 


CO tv CO m CO rv 


1 |v >0 


c 






3 

z 






n" 






to" 




° » 




d h- f^ CD ^ 


£ CM S cj) a 


O) CD *- CM 


00 to OJ T- CD • 
CO CM 1 to ^ 


^ 






















lo n ^ CD •H' 


in ■^ CM CO 


to 






















"O 




s 






aj E 


s 


*-" to" d" o" CO 


■c co' co' |v' CD 
G) CD CM CO 


CD 0* in O) 


in CM* cm' 


<o to' 


1 




















0) 








■Q 5 


h- m CM 01 


3iSKS 


en to 


r- U) 


























si 


10 ■.- tn in r^ 


to CD ID m T 


CM 


<0 tn 




















Q 




E 








r«-" 








»o"t-" 


TJ 




























z 














g 












CM CD IV to in 


in TT to in IV 


OJ •- in 1- CM 


CDtDrvCOCOcOCOO torv 

cnoi-tDO-^coen oo» 





































^ in CD o> 


T- CO CO CM 


in T- CO iv T- 


^ 




























c 






00 tn OJ to in 


^ CO m m 


T- -r- -^ iO 


ntntotvCMCJirvcn oh- 


41 
N 




2 




















E 




a. S 




CO 

to 


T-' tt' CD* in CD 

1- CM CO tD in 
CO ■^ 


iv* 0* en" 03" CD 
CD in CM in 

^ CM CO CO CO 


CM* co' 0* en IV 
to rv 03 «- ID 
C3 CO CO ■^ to 


00* tp* CD* CM* CD* in* tn* 10" <o" 
eS«-to^to<- loto 

IV. Tf ^ CM to 






1— 




















1 




^ 






E 












«> ^ r^ in T- 


CO CO 00 en 


^ en 00 en to 


to CM CM (D 1- CD CM 


; <o 


- 








|v' 




'-" •- 


T-' |V" 


u 














CM CM m ^ m 


CO CO ^ 


^ en r*- CM 
1- (A •- in CD 


^ m CO CD 1- T- CO 

in n T- cc in en CD 


U> (S 




























c 




K r- o_ r^_ 


^ ^_ a> q o) 


V w 




1- 
































-r-" fv." CD' CNJ* t\ 


ri £ r^ 2 


0" iv' 0" ^ 


CM in* in* ^-* CD to' 


0* T-* 





























c 





5- 


h- r- CD >- <D 


in CD CO 00 in 
S m T <- 


rv O) en CM • 


■0 CM 




^ 
















jo' 






2 


< 


CM ■^ (O m 


rv -.J- CM. CM 1- 















r> in in CD r* 


tn ^^ CO S IT 


CM 0> ^ O) CM 


i-CM03CM"fl-eno-* ooto 






c 






t-" ^" CN t" TT 


to" to' CO' to' CM 


co' r^ r-' •<t to 


co' 


ifi rf 




3 











to 01 03 in ■^ 
00 H' CD en ^ 


cj CO en in -q- 


cDino'^-'vcMCMO 010 


c 






0) 


3 
T3 






V 








CM CM 




C 






E 




FV IV ^ TT -^ 


tD <- CD 


t-^CD^'-frvCt> ion 






■D 


















c 


Q. 


cu 




0' cm' to' 01* 1- 


00* CD' n" OJ* OJ 
CO CD in Q CO 

to rv OJ 


cm" to* CM* to* 


to* rv' CM* 0' co' en -c" cm' t-' cm" 


0) 






■a 























■Q 


3 


CD 


10 (D rv ^ to 


IV CM 1- $ .- 


rv.-PjtO'^t- CM« 


E 








rp 


















^ 




E 
3 


£ 


tn <- CO T 


T- ■^ 5) in 

*-' ^ ^' CM CO 


to CD ^ to ^ 

CO » T- 
















*^ 






s 


<D 


















c 




z 














in 






1 






M cn m 1- m 


rv CD CM 3 (O 
<- ■* CO Q C^ 
CD_ CM. CD_ 35 
^" co' co' rv' to 


in ^ CM CD 
CD m" tn" 


CO rv CO m CO rv 
o) to en f- CD ^ 
CO CM -q- CO -- 
in CM* CM 


1 |v 10 























3 






5 


„ 




CM ^- r^ to T- 
lO to -C CD Tf 

▼-* <fi d o" to 


' ^ 
10 
10 lA 




C 
























V 


E 


1 




■0 


















■5 








■9 S 


r- m CM en 


cn (D 01 00 to 


■^ ■^ CO n 


O) CO 


"Z 2 




S 










m in rv tn 


»- CO m T- CO 


^ to ^ m CD 

S f:. 8 $ S 


^.TvincDCMCMOOrv ^o» 


< 










1 £ 




w *- to h- 


CO (0 CD in '<r 


T ^T to IV m 


CM 


(0 <n 












rv en CD en -"T 


CD CD ^ CO en 


ncO^CM^tOTO OtO 














r-" 








to" »-" 




5 










tO_ CD f 0. CM 


ID, tD_ o_ to 


rvcD^cor-CMCjoo h-o* 


0) 










z 
















iS 










n CM in O) tD 




T- (D to »- Iv 


03* --* OJ" cd" m" CD" co" rt" o»" 


























Q. 








to 


to O) tD 1- m 


O) ^ Q g 
<- in S CM ■^ 


CM m en to to 


o^cnrvOJt-tocM ■wo 
CMOOcn'tencoco «o_ 


E 






























^ 




0O_ to (V CM CD 


IV OJ ^ CD 


























1- 


2 









CM CM CM to" to 


eo* CO* -v* CM* to 


in T-' co' V* r-.' 

CM ^ 0» 





^~ 


^■^ 


















c 














w ' ' ' ' 


I 1 ; 1 1 


' 1 1 ss 


CO in CM CO CO CO tn 
m CO m in 3 CO 
CD rv t- T- (0 to 


•- CM 00 

in o) 00 




11 








































c 








rv CD 


(D ^ « 




















t^ 










3 




N 




V CM 


CD* ^ -r-' |v' T-' cm' -V' 


rv' n oo" 






B 








n n rv t3) f- 


88SSS 


to to en IV 
^ OT 01 in CM 


cooM'COino3^iv ooto 
Lno3CM'C'-ooinin cmcm 
















eo 




^ 


to CM T- rv m CM 


rv ^ 






a. 









10 CM 1^ ^ in 






c 




1 


a> 






"IT CO c7 Ti m en "- 


CM (I> 










c 




rv in -r- ■.- rv 


r- CM ^- ■^ 


■<T IV to fv CD 


c^eoenincncMOco ^-to 


M 
<U 













0" 






cm" 00" in" CM •-' n" cm" 


■t' 








® 


o" 


to" CO* tn* in r- 


to' ^" CM* in* CO 


en" cm" to" tn t 


co" en" en" co" <-" to" »-* cd' 00" 00" 














rj 








n 










3 


i. 


^ r^ rv O) 00 


^ CT) T 1^ »- 


to rv ^ 
T- rv iv 


TCDotvco^^*- f- at 








c 






















E 


Q) 


rv ^ (O CD en 


CM ■^ rv CD 


■^ [V CO |v o> 





J? 



























rj 
Z 






oo" 


^ r-' r-' T-' CM 


CM* CM* CM* in' to 


rv* T-' to" cm" 


w 




T3 







2 

1 


























rj 






n 


3 


« 

in 

c 





















„ 

i £ 




<n 1 1 1 1 


1 t 1 1 1 


1 1 I 00 OJ 


■«r fv CO «n »- CO ■^ 


CO n to 






















1 




1 

QJ 




S" 


of 






co" 0' to' rv' to" 00" 1- 


to' CM rv' 








„ 






fv CO rv rv 
01 en CM CM 


CD in CD CD tc 


CO ^ CO in CO 
CO T- r^- tp te 
CM ■^ in 


cM^ocNcn-vcMcn »o> 

^CDOCM^CMCpr^ lO-ff 

OJ-vintDOOocn o_eo_ 


D 








3, 


■& 




CO tv 


co 1- CM rv to rr »- 
•- en CO 


<o 








3 




ST 


0" id" 0' 0" 00 


en" ^" rv" co" 


eg to" in cm" en 

in 00 ■'T CM tD 


■«■■ to* IV* T-' CD* Oj" r-" tn" CO rv" 





























n -q- CO CD ■<i- 
^ 1- CO to rv 


to rJ >- tf 


tpcMcoocMivcM^^ a> n 


£ 








z 




u> 






to" <-" 


10" 








£ 






^ to "- CM rv 


orvOJCMtDmcMT torv 


u 

3 




























1 $ 
» E 


< 






i 


r-' T-' cm" to" CO 


•v* V m* tv' u 


rv" 0" CO to" co" en" m" en" cm" n 

^ CO ^ 0» 


1 








ID 




S S8S;: 


in en CO o> rv 


ssata 


^ in OJ Q CM -- CM 
CM CO TT cfi rv en CO 


m p» h- 




















■0 
























*- 00 CM ■'- 


S 3£ 












CM CM T- en CO 


CM fv CD to en 
tn 03 CO to IV 
^ CM in ^ ^ 


^ ^ in m 


(Oinm^cocor-in wo 


Q 0) 
^1 






c 




N ■^ O) <- 


CD C3> »- m 


in 1- in 


CM m OJ 00 fv o) ^ 













to iv CD en fv 


CM 1- in •- 


inSC^rvSStoo nm 


i 










oo" CN iri h." 






co" to* V T-' ep" in" cp" 
CM ^ T tD in OJ 
(D rv CO rv ^ 
CD* co" tn" 1-" r»." to" en" 
0> CO CM »- •- 


^ cm" 10" 






t/5 ~ 




1 




CM 'T 


<- IV O) tD CM 









J3 


3_ 


S ^ $ CO § 
<» CO tD" ^" in 


5; ■^ T- 

CO CO S- ^ 00 

co' cm" in" 


S 5 in CD c 
to" cm" n' cm" t; 
CO CO to 


■^ N 
IV »- ^ 

T-" tn 10 










1 


1 


rv" CM rv' -it" CD 
r> ^ CD tv s. 

>- CM m CO 


fo" T-* -t' cm" c^ 

" '. ' " 5 


cm" rv' 0' iv* r- 
q 3 3 S 5 


^* rv' ^* 0* ■c" 0" cd' CO n" 


N *; 












oo ■.- <- 


f- CM CM to to 


CM h- 






3 










CM CM CM in CD 


CD* t-' ■** Ot 


•= c 











2 




00 








00 






z 






r% 






fO 


E 


E 






































^0 


Q. 












































































































































£ S! 






















































































































s E 


M 




? 














































































































j 


*8 

3 " 

"S 


C 


1 




E 











8 


8 




8 


Q 
a 








8 


8 


8 


. 






8 






I 









a 




» E 
3 Q 

f 1 












C3 


8 


8 




8 


8 


a 


8 




8 


8 


8 


. 


g 




S 


ii 


I 









s 




1 








ci) <=i 


C3 <D Ci! 


S C3 (i) □ 

m m 


isSsass 


a - 












000 

°. in 


ci 


<=>. 

in in 


S§SSSS5£ t~. 


E 
3 










■ p. in 


in 0' m' IT 


5 3" 












in in m 


fo 




3 








;?sa 


ssssa 


sssfes 


*'* "* *^ Q « « 

m m nj ''^ ^ "^ "^ 


E ^ 




■s s 











ssa 


CM CO CO -c r 
W t» V* W tfl 


m m CD rv '- 
w w w w» w 


""•"SSSSEO" 







■a" 






7 


■- 5 


£ u v ^ c 


^ V OJ c 


iliii Si 


«-3 




^ ai 








5 '- 5 S 
£ -o C C 


<D ID <D <D a 


tD V OJ 


33300000 3>- 


^ -a 
CM «> 

V (A 

£ .2, 







in 






° 


<i> -a T 


n T3 -O T3 -C 


-a -0 r3 -a \ 


8 1 « 




w 








■0 T3 T3 -a Ti 


T3 -U T3 n -D 


^ 




"g 






a -n c c 


c c c c c 


a c c c c 


3 3 3 Q Q 














c c c c c 


(B 










«■ "i" 3 ^ ^ 
i ^088 

1 is.SS 


3 3 3 3 = 


3333:: 


iiiiiii 












mil 

5 ^ °. 1X1 


3 3 3 D : 


3 3 3 3 3 


1 8 8 1 S 8 8 § 1 s 


(U 




s 






S 8 S S E 


8 8 8 8^ 


g £ S 

-fi n 












8 8 S 8 § 


8 8 8 8 5 


i 
? 




w 






o' m' 0' in' c 


in" 0' in 0' m 


gggsssi 












£ 
m" 0" in" 


in" m* 0' m 


^5 


5 












< 


dS 


U 


M 


^ 


£S 


S 


£ 


S 


s 


£ 


'S, 


■& 


fV 


M 


& 


£ 


W 


w 


^ 


ii 


M 


1 

n 


1 
















s 
< 


_^ 


in 


M 


M 


s 


c\ 


a 




3, 


s 


If 
M 


VI 


i£ 


rv 


U 


CN 
M 


in 

M 


V* w 


CN 


in 


M 


f 
t- 


c 


z 



62 



Individual Returns 2001 



o 

N 

ui 

>. 
.a 

(0 

E 

4) 






■D 
C 

(A 

C 

o 

a 

E 
« 

X 
UJ 

a. 
>« 
I- 
>. 

(A 

C 

u 

3 

■a 

0) 

O 
■o 

0) 

N 

1 

0) 



c 

0) 

E 

10 

< 

« 

E 
o 
o 

c 



in 






0) 




v> 


u 




(D 


3 




O 

■o 


o 




o 


w 




in 

7 


(A 






C 

o 




3 






r 


o 






3 






■o 




v> 


U 


T1 


c 


Q 


O 


o 


■a 

0) 


3 
C 


ra 


N 


♦^ 






C 




b 


o 


fc 


V 


() 


w 














£ 


0) 

F 


a 


% 


o 


o 


<n 


u 

r 


■o 


c 






3 


in 
in 


XJ 


0) 


o 


m 


a: 
1 


O 


(D 


oi 


■o 


5 


u 


U) 


o 








n 




en 


ra 


■a 


•" 


H 


< 


< 






^ _-- tr^-^(p^^'-iO(Drt'» 

^oc«iO>tD c\Jc>j(DO»c^ r«ir».or^^ ^f»-o^(Dcoi-rjO)W 

r»." co" if» iri" ^' ^' ^' cm" oo" r^' to to" >*- en ^-' tn ■»' in cT t-" o" ^" to" uf i- 

'•omor^ »-tDOOtD oocM^»-a) <n^orjoof^a)^co^ 

r^cM'TOio ^^tnT-cM vr^<oo(0 <NeoiD»-'-0(Dt^VM 



■^ r- m ^ CM 






S^CMN-ON-'tM-^OiOOCM ... ___--._- 

^ O >D CM f^ ^ oo CO K to Pi r- ^_ oo (Cl_ h- <D lO tM CO CM 

w V co' in 00* T-' to" to' lo" o o" flo* r»-" V f^ oo* co" V m cm" n." ^ to ^ v~ 

W'^COmCDOn'OaOO COCMT-»-tD ■^ y- y- r^ n ^ T- ^ y- 

OB T- n to O) oj ^ to « o) <J) o_ o tD_ m_ »-_ co_ CO '^ '*■. 

hJ" ■r-" T-" *-" r-' r-' r^ CM* CM* to" iD I*-" *-" w" w" 



U>U3CDIOOO OCMI^^O) 

r^eococDO i-m^toco 
^inr*-^tn couitocMO 



oo O) 

1^ ■q- . ,...,._.,. . . . _ -- 

CMCJJOO •Vt^r^OCJ>^t0'VK<0_ 

»T t^ t-- yf yT ID ■v at *- T- ^ d" OD ■v' ^" oo" •-" T-' to' to" tD V «>" 

CMt^OJ CMOCMOCM <0(00)C0O oor^cotooih^cyinrto 

^ o h- CO o o oo O) »- V ^ to h- in r- N. ^ tj) (N CO ^ r»._ u>_ 

^' T-" cm' CO co' to' co' ^' ^' ^" to' to' h-' in to to' r-* \ei to' r-' cm" u>" 



i(DO«-»- oo)0>nin ojcmcmcmco ooor^o>o>intninr*in 

ir^minco •-cor^'-o> ^oiDO** oiCMin^TtooiT-CM^o 

. to to oo CM r- m <n CM r— oo v_ co h-_ o_ m (d_ ^ oo in m ^ in m_ « 

r o>" m* co' tf)" V co' to ^ co' eo" m' o o" o" m" co" r^' m' cm" r^* ^" lo" eT «© 

i^ino>>- f^cMto^-O) eoO'-mcM CMtO'-r^co^'- ^«o 

i»-co<DOCMinh-0)a>OT-^oocoto_eoco *'^* 

r ^" ^' ■r-" T-" r-' r-' CN" CN' Cm' Ul to' N-" ^" (ON 



■oi'-'-o) co(O(DCDt0 cos-mm^ to^cMh-i-ootooi^-i 

•cocNO)!^ r^r^^tor- mtocsooco tooicoor^cMin^-wi 

. T- o to •- »- (o r^ *- o to CO o p- CD CO tj) to *- 1- fjj tJ) ^ to t 

r CO* in vf to* <ji in to (d oo' ai ^ to' m' m* o cm* m" co' m" oo' to' o' cm i 

'c^ir^cMln tDN-o>ooi^ ooiojcom cOT-meoco^r^TrO' 

I «- minr~mr^or*-Otor^^i 



■ CM ' 



CM ■ 



■ CO «> ' 



i^.-.-«. .y.-. 1-tOdMtDtD^CntOi-tOCOCOT- 

OiOOOiin T-TtJ)0)^ cO'Cicnf^CM (ntMc^iniDi— 
« o O) to_ tD_ co_ in Oi o_ m (D_ 



Tftncj)^ cotocnocM tocMomO'-eMin^w 
.n A n ,n ,« — (£) (T) (J, Q Qi^ Q, jQ Q^ ^ f^ i^. **1 *i. 



u)^ o o) CO CO CO m O) o_ m cD_ tt cD to ot o. w>_ ct> co o_ »-_ ",<*-. **1 *^ 

m* cm' to* r-' O)' c*/ oi" co" o" co' t--" m" co* <o" to" o in" r--" to' to" to* h-' v" «» ^ 

»0'-»-CMCMcococo^co ^minoi** vioocot-cm *m^ 

a* i-iNintO'- 90 y- 



^(omr^o tMinooto tnto^^f^ o^^-r^CDO^CMr^^ 
(oo>oaoco otoomcD 0)^qo»->- in(D»-Tcn»-^^too 
tecDCNCDCM tocMO'-to Tmor-O) otoincor^cotomfoco 



■ a> otocMinoD coo)CMcocM inf^i-totom' 
i^- cMinoof^ffl o*-ococo rococo 
»-"-'- CM ^ m T- 



-•- i-'-'-com r-CN 



iT-^mm (D^cDtO'- (0^cocj)tp ■^O'-vcmcms-cocmoo 
ioo»-'- (OintMtMco ^i-tjicoo i-tjicotDcDor^t-om 
ir*-cMi-tD c3>oininr*- tocntnTin ro^ojtoocDCMintoo 



«0 CD tM (M ' 



COOOOOO tOCMt^OO 

0)tocMt3>^ T-a)Or^ 

•-CNCMCMCM COCMCMO 



to O) to CM '- to V 

r^ur^-mcM^"- r~n- 
lO t^ y m to 



*n r> ci rr tji r-m^oo) tocMT-otn a5to^^inocOOio>«o 
omcMiocn CT)(M*-^m oooo^oito coco^tNtococoocMi^ 

tOCMI^fMtN tOCMCOVOl OOOOl^m OCMtDCMCOCJ)^rMMM_ 

cm" o h-' ^" r^' to o» r^ ^' ui" o oi o m" m" to' o" to to' r-" r-' ^ oo 

«0i- tMco^tninr^f^oitDoor^tocDOT- (Or- 

»^ CM CO CO '^ to »- 



■to o>o)coco^ O)t0CMin^ cO'-cj>(D«-h-tnh-h-i 
>^ i-tNtoto^ tofflcomto ^ot:>in^(OT-inu>' 
>(D mooo'C otO'-CMto (00(0<j)'-0)^-in«»' 



to o o 1- to o> ( 

r- •- CO o> ^ 1- t . 

K- to 3} CD to m o < 

' N." oo' (o cm' en" oo' oo' to" to' ^" to' m' o 



■cMcom h-coocMco cotomtoto cocnco* 



ui(D«-coo ooJtO'fin oa»TTto(3) (ocoO(Dr*.r^oin€N 

^(OmcDtn tnmooo) h-ototMto T-r^tor-T-^eoootc 

T^ O) m o ^ V m m ^ t3» O) ^- to tt ^»-_ o to o to co r*. co m to h- 

ca CM r^" to cm' ai to' co" r^' r-' ^^' cm' f*- cm" V oo ^ cm ^ cm' t- to to « 

r^io»-too> vr-h-T-^ tp^CM^v to^^incMtO or- 

>^ 1- CO m r^ ^_ co_ co_ CO <ji ft a> o ^ cm •« in cm ^ K 

to r-' r-" r-' r-' T-' ^' t-' cm' m' to (D •- (O CM 



o o o o o o o 
ooo ooooo 
ooo ooooo 



ooooo 
ooooo 

O O O O o' 
o" in o m' o 
m m to r^ •- 



b o b S 

o o o o 

o o. o_ o o 

ooooo 

■ o o o o 

§ «i. o o o 



a> o o o 



; O -D O i_ 
c c c c o 

D D D 3 _ 



So'occ ccccc cc 



C C 3 3 



CDD D3D33 33333 

ooooo 

OOOOO 

ooooo 



E*"** ^OO OOOOO 
wOOO OOOOO 
3 OQOO OOOOO 



D O O O O 

_ O O o o 

g o o o o 

o b b o' b 



«S! 



<0 r~ '- CM I 



•- t- CM m »- 



-1 E 

IS 

£ 
o" 5 3 



1 1 



s 1 



tDCMh.in*-tDintO^tDCMC0tDr*CB _ _ __ 

Soito *-'trcO(D'>-co^cM«-^ CM«-»-cM<T'-inin(oo 
min Of^cM*-oi f«-tO'-(Oco ^-oeDinojtD^^to^ 



KtotOi-m intna>'-cM tommoto 

(OCOCnOCO Oh-cOCMfM ^COOf^O 

r» T-inotoocO'-"«o)'-a)'-in 



OtO*-CMO CM(DT-»-r^ *-(ot3)inco 
OOCO^inCMCM^-OCM^^CDOr - 
OCMint^'^CMCDCO — ^ — -- 



I ^ ^ CD O I^ ( 

oo ^ en m a> I 



2 3 



tototDOcjj^.tM •vtomco^ r^ioi 
torot^coh-CMO n-intnincMO»-* 

f-CMCOintOODCJ) COCDCOtOtD ^■v 



^- CM •- to to »• ff» 

O) o r»- h* CM r*- o 
CM »-_ tn eo (O M r»._ 

(O to CO 0*0 

O M 



f* ID y- ■V -r- at (0 at 1- T- ^-(DCDinco o>to«f^cnr-.mcMwr» 
ntS^oop ininfMOJco mT-ifttDtD *-^or^O(D0)(0«-(D 
T-_in'-r^^ CMr^r-cO'^ ■^(OCMtnoi '-i^ftmoomr-CMO,*^ 

fb ^* 5' t-** 5* c>" o" 
r^ ^ o -q- c» ^ to 
in to CO 'V CO CO e 



fflCMOCMCM V-COCDO-CO 00 -_, -.., 

on^i-coto ino^r-^ N-o>f*-o 

Oli-tOtOCM ^^-q-CMCM 00CO(D'-i_> 

h-" r-' *-' cm" cm" to" eo" CM cm" cm* r--' to* 



CM CM r^ oo to i 

~ '" CM '- 

oo O 



<M n 0> to F^ 

O) o r^ to h- 
9» f-. in o O) 



8 

»- ^ to" 
CM 3 «- 
CM rt ■^ 



CD O) to CO 
CM (D 0> to 

oo CM cn o 



coo>o>o rMinr-^cMoocMCMCDior^ 
f- (D a> f^ y- OODC4cOiO(DO^N<D 
"-" — CMco ^-meocMincMior^ooT- 



o at 

r-' n o' <£i O) oo" ■■-' in' CO' •-' eo' 

cot^r-r- t-mtMO'- tMCM 

mmr^tocDCOtocor^ toco 



<M U> 
O 10 
A O 



N f- O CM 00 h^ to 

(O to CM r^ CM h- t^ 

r» in in o (D r- o 

<0 h»r 1-" O) CO h-" »-" 

^ 1- ■ • rt o r- 

h- • * t- ■ 



■^o^- Oi-mcneo ooioi'^^eDr-inooM 
totou^ co"iTO)oa) ^ooitoo«-eocMioh- 
coffiCD oincotom ■*^cj)i^tDO>r>.o^_cM 
co' cm" b co' CM co' in o' cm' co' ^' t-' cp ai cm' r-' to" b" 
CMinCMOO* cM^cooitoincM*^-'* -- — — 



ffi n T- 

* to 9» 



* 1- tn O) to m <n 

<M m r^ to to CD *- 

^ Ol PJ to CO O (J> 

^." r-" n ip' to' rt tp m o cm tp cm in r- 



o CM to in 

t£> ? (D CO . . _ 

O O »- O CM O) to 



mm ocMcoo)r««cDcocpo^ 

i-OC0f».0)CMCMCM* * 0»fO 

— — — -to** a» n 



r> to <n en *- 

K <D r^ CD m 

rt CM m ^ CD 

<m" eo" to' CO* cm' 

»o CO S oo f^ 



icooQ tDtoto*-ommovo» 

itsDO ^r-tpoJtooeocMCM^ 

.. __ — -^(Mf^^cotjjtor^ 



CM oo o) o m I 
cm' o' b cm' o CD ^ OJ ^ oo" m' oi" oi" to b eo" o^ 
in»-m r-ocof-to omtototoi-eD^ioo 
.-^ »-T-T-cMm'>ToO'-om- — '~■- 



| m oo r^ r- u) 



gf^h- CMmtoip ^co^coQOcoo«C5 
too (D(Dh-^OT i-IN'^-'-eOCMtO'^tOO 

(Oco-^ OOTCMOn mcococoo)(Dm'<»Koo 



oeoojco'- m»-L_,. 

Kcor-oor- o>-eo(00 

« m Oi 1^ CO CM_ o> (0_ CO -^ 

T-" to* m' h- T-" a> m" m" m" -v" co' ■v' t*-' m' cm r^ o m' »-' 

OOi-'-CMCM'-'-'-COCM ■r-r-T-CMin COCM 



H? 



•- r^ oo 

^ f: 



T-CMi-r- tDtOt-f-V CnO)CMOCT)Op(M55^ 

acofoto i-Som'-(^co>-OT'Vto<3)5rt»- 

(^ T- OJ O T- -V CO CM *n ■^. to. CN •-_ 0_ CO CO O M> 

N-" (D* CM* q" m' r-.' m' ai m" m" •-* to" co" t-' to" -^ n k p" 

■CM'T-tOco to^h-cDi^ ep«T-iH^-eMmco3«S 



«- CM CO m to CM ■ 



COOO>'-'^ oitDOr>-^ 

^tncMCOo CMnmr^r** 

looeor^*- toi-tomo 



eJlc^JmcMmo)^-^l 
ocnr^CMC^rMto^i 
vcntococoto^ — ' 



ipf~~m^^ ej)fOO)tDCM tooo»-p>.cM 
oov'-ooco eoocMtocn oocoocjjcm 

S <-CM'^m000)OO'-T-CMC0CM 




«. o, b, O JJ « 
^ ^ CM m ■■- 2 ^ 



Basic Tables 2001 



63 



o 

N 

>. 
(A 

E 
o 



X 

n 

I- 
•a 
c 
ra 

U) 

c 
o 

■S3 

o. 

E 
o 

X 
UJ 

« 

a 
>. 
I- 
>. 

U) 

c 
o 

«5 
U 

3 

•o 

O 

O 

■a 
« 

N 

£ 



c 



(A 

3 

'■u 

< 

6 

E 
o 
u 

c 



in 






« 




(A 


(> 






1. 

3 




s 


o 




o 


« 




f 


(A 






C 

o 




J 
o 














o 






3 






•a 






« 


T» 


5 


Q 


V 




0) 


3 
C 


ra 


N 


«•« 


!i^ 








b 





b 


O 


() 


J) 














£ 


o 

F 




% 


o 


c 




o 






r 


<D 


c 




m 


3 


(0 


£1 


0) 


o 


(D 


K 

1 




S 




T3 
ii 


£ 


O 


V) 


?■ 








A 






01 


■D 


' 


H 


< 


< 

















<0 


O) 


^ 


^ 


CM 


CN 


to 


o 


to 


CN 


to 


r- 


03 


■C 


to 


CD 


03 


CD 


CM 


_ 


to 


in 


m 


in 


^ 










































































(N 


CO 


■W 


^ 


O 


CO 


CO 




CO 


en 


CD 






o 


CO 


CO 




CO 


CO CD 


Ol 




m to 


































^ 




(O 


t:i 


o 


CO 


tn 




to 


CO 


Tf 


o 


o 






cn 


00 


a 


en 


CO CO 


■^ 


r-- 


^ m 
































s 


a" 


s' 


1 


ifi 


en 

s 




fM 


S 


s 


§ 


CD 

g 


O 


In 


to 
to 


CD 


CM 
O 




Ol 
CM 

1^ 


fO 


1- CO 
CO CD 


s 


(O 












o in ^ o 


to r- i^ oo o 
CO o m o CD 
CM CM lo T to 


in ^ q- 01 r-- 


cotnoiTCM'-coco 
cM'-com^'jooi 
tntn»-invvi-o 


at I 










1 




O) 






■- 




o 


s 


c^ 


■<r 


lO 
CO 


lO 

CO 


1^ 


CO 
03 


CO 
CN 


^ 


o 


CM 

to 


OI 


CM 

03 


O" CD" 
to CM 


o 


en 


o" ctT 
<n 

Ol 




c 


CO 


to 

o 


T- to 


■r-' CO (m" CO" CO 
^ O W CM f^ 

CO to CM to m 


CD' to" cm" cm" (O 

S § S 3 S 


yf co" m' v' o" CO* o" CO 
lOcntD'-oif^oi^ 
00 to_ fM_ fO_ O) en o CM 


s" 






























































w' 




e 








T-' P* V m' f»- 


cn" *- CM v" f^ 


to" to' cm" t^' CO cm' co" TT 


h." 




(0 


i 
S 

C 






















































1 


< 




CO 

to 






T- ^ ^ r^ 


CDCMCOCMr-'ftrMT 


s 




s 
























































E 


























^ 






to 


o> 


(O 


ry 


CM 


en 


cr 


CC 


« 


o 






to 


cn 


03 


r^ 








r- »- 


CM 




o a 


8 


























o 


1 

2 


g 




o 


s 


(O 


CO 


s 


oi 


(X 


tt 


CN 


s 


CO 
CO 


CD 
CD 


s 


to 

CD 


g 


s 


a 


r* 


sss 


S 


s 


ss 










































n 


V 


OJ 


IT 




en 


o 








CO 


•V 




T 


CM 


TT 


cn 


to 


r^ 


to" oo 




(D 


<o~ to" 




























i 

3 

z 




C\I 


lO 




CO 


o 


■V 




OO 


CM 


CD 


cc 


^ 


r^ 


Ol 


O 


o 


CM 


r- 


to TT 






«M oo 


« 






^ 


01 ^ o ^ 


^ CD Ol 00 C! 


V CM C3 CO 1- 


PvCMCDOlVOlCMT 












« 




e 






■V 


CD 


CO 




o 


(M 


(O 


CO 




CO 


^ 






Ol 


to 












o 


•5: 




a: 


CO cn I-. (^ 


m p^ T- o o) 


r^ CM n^ CO CO 


CDOI^M-OtO'^rtM 
















cm" 


















CN 






CN 


to 


















O" T-" 


O ^ 






.- I-- CM 01 


r- 1- to ■>? Ol 


to 03 to m CO 


CO O O oo -V to CO. CO 
















V 












































»» 






CN 


t0 


v" t" Ol" 5 

CM CO 0) CO 


o* to' T-' en" CD 


V cn CO r*-' iT 


fv. to" id" rv (O tu" <- tc 


to* 
































































^ 


r^ 03 to T- <- 


0) .- O "C CD 


O O CM f^ CO ^ ^ 


V 
































































z. 


o 


CO r^ 


0_ 1 CD ^_ CM 

*~ --' ^' cm" cm 


CM CO C3 -V CM 

cm" cm" cm" to r^ 


p^ 01 n 

pC T-' 


0" 












































































^ 


CM 


Ul 


o 




■V 


en 


en 


CD 


CO 


en 


en 




Tf 


CM 




tN 




I 




; 


1 


(O eo 






* 










V 


















en 


03 


n 


f- 


ID 


TT 


■*r 


to 


r^ 


TT 


■*r 


CN 




to 




CM 












^- <T> 


































in 


o 


^ 




to 


CD 


(D 


1^ 


r* 


■V 


^ 


O 


to 


CD 




o 












h- <o 




























c 






lo" 


OJ 


^ 


to 


T 


CM 


CM 






tc 


O 


oo 




CO 




to 


cc 












n" <m" 




























3 






o 




r^ 


cc 




lO 


CM 


CO 








CD 




to 


CO 


O) 


Ol 












00 <N 




























i 




o 


ff>" 


^- 




fT 


cr 

(O 


CO 


O 




to 


lO 


to 


to 


1^ 


CO 

o 


CD 

o 


Ol 


at 

CO 












CM r*. 

to d 


^~ 












































< 






o 


























to 


to 


to 














f- n 






















s 












« 




















































3 


o to ■v o 


CD t^ (^ 03 ^r 


IV. CD ^ h- tD 


CDCMOlT-tnOtOtM 


V I 


































































h- ■.- O to 


to o lo o r- 


CO h- o h- <- 


oitomioh-ov* 


^ 




'2 


































































to ■fl- CM 1 


OJ CM Ul TT to 


CO 01 ■^^ tn to 


CMOOi-TT^-tOlO 


CM 




Q. 




























































c 

6 
< 


p 


C 


to" CD T- O 
CM r^ 0> 


1- tn" cm" to" CD 
5 o TT CM r^ 

to CO CM CO CO 


oj tn" cm' o' y- 
eo 03 CO CO o 


cm" to" co" t' Ol" to" en" co 

VeOIDi-CDP^CO^ 


0" 
n 






















































































































c 


*- to 


CO O CM O CM 


CD CO CM CO cn cn O CM 


o_ 
















o 


rt 


r- 






to 


CO 


OO 


o 


o 




l^ 


CO 




CO 










(O CM 


o 


Ol 


*- at 


■a 












CD CD CM P^ CO CM co" NI 
COCMCOCM'-'-TCMT 






UJ 






o 


1 


_ 




ig 


CO 


CC 


IT 


3 


C3 


c 


s 


s 


S 


■V 


CO 


j^ 


r- 


to 

00 


S 


s 


CM 


O CO 

tr> o 


1^ 

CO 


en 


CO M 


b 




to 






^ ^ ^ 1^ 


CO 

10 










« 


Q. 


o 


«r 


r^ 


(O 


CD 


to 


CT 


'tf 


o 




tn 


to 


CD 


oo 






Ol 




CO 


IT 


to" o 


CO 


03 


N." r-" 






























o 


Id 




O} 




Ol 




en 


en 






o 


03 


en 






to 


to 


lO 




Ol ^ 


CO 




V •- 




























e 




^. 


n 


r^ 


■* 




c 


■V 


CM 


o 


o. 


to 


r^ 




to 


a 


to 


to 


en 


CN 








CO to 




























3 
Z 


O 










^ 


CM 


to 


CO 


■^ 


to 


CO 


CO 


to 


(O 


r^ 


c 


fN 


to 












|S 


(0 
X 






























































































2 






c 


■- r^ CM 01 


»- CO Ol CD CO 

tn h- *- o cn 
h- 1- to ^ Ol 


CD CM O O C 
to eo to ^ cc 


tJioicooivtncMv 

r^CMP^rj-OCOTTCN 
!--_ O O. CD ■*_ tO_ tO_ CD 


to : 


0, 






^^ 










^~ 








~~ 




















""" 




~~ 


~~ 








_ 




E 


o ^ 


















(O 


oo 


o 


r- 


o 


r^ 


s 


TT 


s 




to 


r- 


s 


CM 


o 


r- 


en 


CM 


^ 


Ol o 


CO 


\r. 


53 


8 




o 


to 


■*" t' tn -^ 


o" to" T-' cn CD 


V cn CO ^- If 


^-' oo <d' r- ri co' ^" to 


to* 
















« 


o 


to 


en 


tc 


r^ 








to 


T 


tc 


CD 


o 


tc 


c 


oo T- 


Cn 






n 


CM to tn CO 


r^ CO CD »- T- 


en ■^ C3 ■V OD 


o o CM r- to ■«■ ^ 


'« 










1 








o> 


■^ 


O 










to 




03 










to 








t^ O) 






CM in 






h> 




0_ ^_ CD t~ CM 


CM to CO 5r CM 


1^ O) CO 


(»-_ 














iO 


oo" 


T 


CN 




^ 


fN 


CO 




CO 


CO 






to 


to 


in 


CO 


to 




cn" ^ 


to 




n CM 






o 




I-' T-' t-' CM* C* 


cm" cm" cm to 1^ 


^-' ^" 


0" 














O) 


(0 




(0 


lO 




»o 


c 


CD 


(O 


en 


1^ 


o 


o 


o 


CM 


cr 


o 


s 


CM 


tD to 


cr 


Ol 


wt r- 






■* 










V 










1 




o> 


*o 
















to 




CM 




CM 


<7) 


CO 




CM 


V 


^ to 




to 


«o rt 




















2 


1 


c 






;: 




























'^ 


CM 


CM 












o" T-" 






















E 
c 

3 


c 


o 

■D 






















~~ 






^~ 








_ 




__ 










~~ 




























"t 


T cn CO m 


O Ol Ol CO o 


r^ h- CM v O 


eooiO'-cninT-p^ 


•0 ^ 










































""" 














2 


s 


s 


^ 






t 


s 


^ 


*£ 


o 


<x> 


,^ 


^ 


o 


CO 


r^ 


en 


en 


2 


CO 


f^ 


tD 


r». 


2 


r^ T- 


o 


g 


S2 'S 








s 


t- CM T- r^ 
J- N- to to 


S S 8 ? S 


CO ■«■ T ■C CO 

p^ to m ^ en 


CMtMOO»-CDT-C0 

mtomcnto^oo) 


CM V 










o 






(D 


oo 


K 


CO 


^ 




r- 


r- 


o 


^r 


iT 


CO 


en 


00 


II 


tr 


T 




^ 


CD CM 




o m 






















t- 


E 




s 


E 




O 




to 


CO 


o 


en 


eo 


CM 


r^ 


r^ 




^ 


CD 


to 


CM 




O 


CM 




CO cn 


■V 


fN 


n h- 




c 

3 


S" 


3 


CM to' m 

CM Ol 


tn m T- V o 
p* o eo CM o 


m" o o o CD 
CD tn o to CM 


to CM ^ tn p*-' ^-" r-' 01 
w«-oieor^^h-o 


V ^ 










S' 


V 


m" 


o 




en 


CD 




CO 


o 


'^S 


'S 


CO 




■V 


03 


to 


CM 


O 


CO 








v" <J»" 






o 


« 




CM tn h- tn o 


T- CM ■«■ Ol tf 


eocMComcom^tD 


n in 










3 


at 


-* 








(N 




m 




to 


lO 


CO 


<o 


lO 


to 






to 
















< 
























E 

3 


S 
















































o_ 


i5 
1 

O 
X 

s 




CM 






T~' T-' T-' to" V 


cm' ^' 


CM 


























































































N 




CO 


(O 


^ 






r^ 




CO 


en 


to 


o 


CO 




cn 




^ 




CM CM 


r* 


to 




































P* 


n 


O) 


IT 






m 


cr 




CO 


a> 


oc 




to 


to 


m 


d 




CO 


en 03 


to 


$ 


h- V 


5 








■>r TT en 03 


o CO o r^ CN 


01 o o -r- r^ 


coeorvcMfMOtoco 
locMoorM'-oinpv 


CM 










1 






m 




en 


CD 




en 


CO 




o 


(^ 


to 




o 


h- 


^ 


t~. 




cr 


03 


<- en 


Ol 


r^ *- 


o 








OS CD ^ CO 




CM O 1- CM O 


^ 














C 


K 


cm" 


o 


en 


00 


h- 


to 


tr 




;t 


cv 


to 


■V 




CM 


h- 


^ 




CT 


ID eo 


00 


"^ 


to" t-" 




?. « 




to 


rr •- \r <c 


to ^ o_ v o 


CM CD (O O) T 


CM P- O cn tO_ Ol CM T- 


A to 










6 




(7) 








CO 






^ 




tc 






ID 


^ 


c 


C 


^ 


CD 


oo 




CM T- 






s qj 




II 
i s 

z 


CO 

o 


SO 


d" o" ai r^ 


en' ^' to" cm" m 


O" Ol" CD" to' O 


o CM* CD v" o" T-' od' m 


0" rvT 








.f 






« 






• 
























CM 


CM 














ff 


• (0 N. tc 


CO O) -^ tD I-- 


^ in CM ■■- .^ 


lo r^ CD ■«■ CM n 


T- eo 




3 






























































cn 1^ tn o o 


<- .- CM to 1- 


o eo <- 


K CM 


■o 

s 

c 


c 


1 


























































~ 


o 




"" *" 


^' '-' T-* to" "tf 


co" 


co" T-" 


2 


■o 

HI 

T3 


c 

1 


o 






•» 
r* 


f^ 


3 


5 


oo 


to 


CD 

to 


cr 


to 


o 

CM 


CD 
00 


CO 
CD 


o 


CO 

o 


T 


cr 


O 


CM 


CO 
03 


tn r^ 


CM 

o 


m 


00 h- 
to o 








































i 


c 

3 


1 


n" 


^. 




f^ 




00 


to 


a. 




CD 
iP 




tc 


oo 


CD 


S 




03 


to 
to 


03 


m f^ 


CM 




<M_ -* 

to «o 








IB 


to to r-H CO 


en CO to cn tn 


^ (O CO O 03 


^CMtOCMOtn^J-Ol 


^^ 


c 








U 














































s 








O 


03 ■q' ^ o 


<D Tf to m ^ 


O CM TT CM r-- 


CMincDtntncDincM 
a3cotncDi^cMcocD 


(fl ^ 








3 


il 




















































c 




n 


r- •- lo 00 


V r^ to 03 CO 


T- (o oi_ T, in 


ffi « 


o 








Z 






















































3 


pr 


*» 


CD en t' to 


o y' co" r^" tn 


V (D cm' *-' ffi 


05' Ol" co' co' to' cm' 0' (O 


cm" T-" 


=! 






























































O 


o 


a 


CM O) a 


CM ■.- 1^ ^ r^ 


tn to to 03 CM 


coenh-cotDCMtDio 




u 

3 




























































■6 


E 
< 




c 


*- to 


to •- 01 r- tn 
^" co" V to" to 


m to to tn f^ 
o" cm" to" r^" t- 


69,5 
27,8 
63,1 
28,1 
17,3 
43,9 
23,5 
4Sn 


n >n 


■a 




— — . 


^~ 








^~ 








~~ 






~~ 






^~ 








~~ 




~~ 


~~ 








~~ 




b 






■D 


































































N. 










K 


















to 


V 




to 


CO 


c. 


CD 


to 


CM 






CO 










to 




to to 


to 




a* CM 


? 




















1 










« 


r- 




CO 


■T 


(£ 






03 


■«■ 


h- 


«■ 


■fl 


I-- 


Ol 


<o 


TT 


CO 


CD 


T- CO 


to 


(O 


CM MS 


o 






















i 




:?r 


r«." 


sp" 


5 


CO 
CM 


to 


to 


a 

CO 


to 

O 


CO 




to 




to 


CO 

CO 


to 


CM 




tn 

03 


CD 

tn 


Ol -T 

O CO 


CM 

to 


CM 


*■" to" 






































O 




1 




2. 


n 




OJ 


CO 


o 


■q- 


CO 


CO 


I-- 


a 


tc 


en 


tc 


o 


CV 


CC 


00 


to 


r^ 


CO c 


CM 


h- 


CM T- 
























3 








o 
















CM 










CO 




O) 


OO 


r- 






CM 


tO 


tM_ 00 


CO 






























d" 












































01* 








I-- 


CO C3 h- CD 


o to *»■ in 0) 


to O T- to •- 


CMi-tOtD'VOtDir 


K 




























































? 


o „ 






cn CM r^ TT 


^ r- 1- tn Ol 


f- tn 01 01 o) 




o 

1- 


























































E 




h 


T- to CD O) 


O O O 03 Ol 


to P^ T to >n 


CO, r^. CO tn **■ to. to. ct 


T- to 




O 
























































1 


11 


1 


r 


V cm" m" 03 
CM CO >- to 


Ol' T-' co" f" cn 
o ^ in CO rj 


co' ^' cm" oo' tn 

to <o ■v P^ o 


O)0OCOfvtOCD*~CD 

CM r- to ^ f- 


to" fC 


















































































































z 




C 


V tD 


to r- o CM CO 




r- 01 to 


r- CM 






O) 

c 




■s 






n 


tn 


O) 


(O 


^ 


CD 


o 


CO 


^ 


(^ 


f^ 


^ 


CO 


^ 


fO 


r^ 


Ol 


O) 


to 


o o 




cc 


o -v 




^ 


^ 




•-" T-" cm" cm" 0( 


cm" cm" cm" to' h' 


N-' ^* 


§■-" 
















o 


r^ 


<J> 


u- 




tM 


CO 


CO 


CD 


CM 


03 


en 




CO 








CO 


t^ to 






to (O 






















J3 


1 






o 


h- 


to 


CD 






to 


tN 


CO 


I^ 


CO 


C3J 


r^ 


•«r 


C31 






C^ 


05 T- 






00 n 


























TT 


o* 


cm" 


m 


«n 


c 


r- 


«■ 


t£ 


1^ 


■9 


r 


5 


CD 


CM 


C£ 


r^ 


•V 


r- 


CM 








a* o' 
























ro 




E 


en 


to 










CO 










CO 


CM 




^ 


'T 












o tn 
























O 




O 




00 






































































3 

z 


























































Ol 


CM (D (O CO 


^ m en csi oQ 


to t^ 01 O CM 


(OtDi-cnineor^to 


at *- 




































































s 


to CO ^* lO 
eo to 1- tn 
J-" cm" cm* ^ 


f^ to 01 1- 03 

■* ^ »f Ol M 
tn ;-' " ' ^ 


O 1- O CM CD 

1^ 'T r^ O CD 
Ol" '-' 03" Ol' O 


p^ooivoeD^r* 

OtOCD^f^OlCOP^ 
00' 1^" co" 0' ■*" 0" co' fv 


m n 
<o 

CM rt 




"IT 




























































c 

3 


io 

o 






■o 


























































; 






^ CM CO r^ 


■>rcO'>r'>r<-r^cDco 


V 




S- 


<D 










w 


CN 


n 


3 (O 


CO 


CD 


r- 




to 


8 


(0 




CD 


O 




CD 


o 


r- 


SiS 


to 


CM 


ot n 


CO 






(M 


^-CMCOCOCM^CMV 


V 




n 


3 










(0 


o 


tn 


(O 


lO 




f«- 


tvi 




to 


^ 


C 


CD 




CM 


cn 




CO 


to 




O lO 
















to" 




5 


C 










00 


to 


O} 


o> 


to 


■«» 


o 


to 




to 




■V 




« 




CD 


lO 


c 


CD 


O) ID 


CD 


CD 


'I "*, 


E 


< 




10 














5 


3. 






s 


o' 


en 


CM 


•V 


^ 


(M 


lO 


(M 


ev 


CO 






O 




to 








f^ 


cn' CM 


Ol 




CD (M 


3 




















o 

s 

<p 

T3 


' 




n 
to 




^ 


to 


o 


C 


f 


<o 


CO 


fO 


r^ 


a 


r- 


to 

CO 


tf 

to 


CO 

cn 


3 


O) 


CD 


CO 1^ 


CM 




to to 

CM «0 


E 
c 
E 
> 






















c 


to O CO CO 


03 en CM to to 


en p«* V V CM 


totninotniocBfo 




























































E 
























































CD 








to to O r- 


tn •- V CO to 


03 lO CM T- O 


tOtn.-tDCM'-CDtO 


CM 01 




3 
















CD 


CN 


o 


CM 


to 


1^ 


lO 


•«r 


f- 


oo 


h- 


CO 


o 


to 


to 




r-. to 


in 


CD 


^ to 


C 


o 




c 


■ CM O O 


»- <- to O) f- 


oj 1^ to CD r- 


CM-vnmcDiDin'- 


*. "{. 




O 




a 


o 






£ 






O 


8 




1^ 


r^ 




cr 


CM 


o 


r^ 


tn 




CO 


s 


CO 


C 


Ol cn 


cn 


03 


91 to 




5 c 

1 s 




9> 




T-" * ^' to 


tn o' CD o' to 


tn oi CM 01' co' cn" i-" •- 






2 


ID 


K 




c 










^ 




a> 








T 


o 


en 






CM 






". " 


o 


CM 






o 


« 






t- *- eo CO 


CM ■IT 






c 


< 


ffl 


1 




lO 


m" 






(O 




to 










Q 


tn 




to 


00 


h« 




o 


cm" h- 


tt 


CM 




< 


c 








V CO 


e 




to 

s 


# 




3 


S 


(O 


r*- 


r-- 


CO 
CO 


c 


s 


•<] 


^ 






8S 


to 
o 


C3 




cr 


to 


^ 










o tn 




^ 












^' 




CM 




z 


t- 




O)" 






























to 














oo" T-" 




z 




















o 










































































s 










































































































































: 
j 




i 
























































































































3 

c 





































































































o 

8 

o 


a 

C3 


88 


















































8888 










I 

3 


1 














o 


o 


a 


o 


a 


o 


o 


a 


a 






g 


o 

8 


o 


O 

8 


O O 

§8 

O O 
•4 ¥ 








« 




O 










c 


o 




a 


a 


o 


c 


o 


G 


o 


o 


8 




8 


„ S 
9 

8 d g s g ° 




• 






^ 














8 


s 

c 


8 


8 

C 


8 


8 

a 


o 

o 

CO 


o 

o 

c 


a 
a 
to 


o 


CO 


1 


o 

c 




o 
o 


o 


c 


" 


1 




2 






888 

°- lO' o 


Q o o o g 
o o o O^ Q 

to' o to' o' tfi 


o o o o o 

O O O O Q 

o' in o" cn" o 


8i!=aaSs 


S 









o 














o 












T 


^ 




CO 


CO 


r^ 




¥ 


¥ 


M 








E 


« 










O ^ r-J 


CM CO CO ■q- -J 


tn in CD rv r- 


^^**S©S«E 


2 






QJ 


o 














M 


*> 




¥ 


¥ 




M 


* 


M 


M 




M 








X 


■a T 


T 


- E 




3 






T- W M 


M M M M M 




-. E 






N 


a, 








^ 






a 


a 


oi 


a 




c 


a 




fl 


a 





a 


-e. 


J. 


T 


C 


c c 

3 3 


C 


o 


2 B 




t) 




1 


O t. O C 


o CD o o a 


« o o o c 


|||iii5° 


2 2 






w 










] 


g 





■D 


■a 


■a 


T3 


T 


13 


■o 


X 


T 


T 


X 


■o 


c 


C 


C 


o 


11 








] 


Q CD T? -D 

5 -o C C 


■a -o T3 -o -a 


■O -O -O -O 73 


E • 
















T3 


C 


c 


c 


C 


C 


c 


c 


c 


i 


C 


c 


c 




3 


3 








a 








c c c c c 


c c: c c c 


3 3 30000C 


!• 




















C 




3 






3 






3 






3 


3 














o 











- in" 5 = ^ 


3 3 3 3 3 


3 3 3 3 3 


















E 


M 






a 


c 


o 


C 


c 


a 


o 




o 


o 


o 




















CD 




( 


£ => o o 


o o o o o 


O O O O O 


£3 






















a 


a 


o 


a 


a 


a 


o 




o 


o 


o 








o 


O' C3 


o 










!_ o o c 


o o o o o 


O O O O O 


0" 0" 0" C 
















3 


V 






□ 


a 


a 


a 


c 


o 


a 


c 


CD 


13 


o 


1 






S 


9 2 


a 






W 




ID Q O O 
■o o o to 


o o o o o 


O O O O O 


ggggSSS.S 
















s 


? 


a 


Wl 


c 


CO 


c 


tr 


o 


to 


c 


lO 


o 


lO 


O 


C 


o 


lO o 


C3 


o 


J3 Js 










o' m" o" tn o 


to o" m" o" tn 


Xi H 
















IT 






(N 


p 




c^ 


■^ 


■^ 


ci 


to 


CO 


r- 




rs 






T-" cn 


CO 




SI 








c in ■.- f 


CM CM CO to S 


V m cn to pv 




3 c 
<• 


















3 


M 


M 


kA 


M 




w 










M 


M 


M 


M 


M 


M 


M 


•A M 


M 


M 










3 M M M 






















< 














































H 


z 








< 














































H 


^ 1 



* 2 

T3 ■O 



64 



Individual Returns 2001 



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) 



Item 


All 
returns 


Joint returns of 
married persons 


Separate returns of 
married persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 




44,562,308 

38,903,253 
34,444,753 
3,056,270 
18,895,701 
20,506,929 
245,375 

6,437,318 
2,572,595 

8,428,576 
6,947,460 
1,032,681 
4,096,712 
9,457,929 

3,265,829 

3,327,593 

281,825 

4,721,148 

359,974 

739.053 

3.065.583 

5,356,240 

3,111,577 

11,014,770 

1,935,777 

1,379,301 

1,084,444 

7,078,868 

474,349 

54,506 

44,562,308 

5,659,529 

7,571,522 

43,797,188 

36,800,610 

39.386,782 

97,424 

11,795,104 

42,013,295 

1,049,020 

19,998,512 

3,534,585 

21,676 

12,767,417 

3,109,405 

4,127,498 

2,811,825 

305,327 

223.699 

213.923 

6.513 

40.746,005 

40,746,184 

41,551,859 

43,147,799 

40,439,350 

7,424,505 

31,758,286 

10,197,923 


4,164,470,420 

2,948,008,219 

121,436,788 

47,183,080 

93,408,363 

20,103,256 

4,933,901 

176,842,759 
17,685.065 

291,005,987 

15,347,207 

-517,680 

59,500,019 

175,637.257 

48,327,284 

25.119,174 

1,562,978 

232,460,826 

9,164,403 

-6,014,306 

10.773,629 

54.554,266 

17,838,223 

43,713,143 

4,340.037 

814,245 

11,989,185 

12,432,372 

1,413,650 

105,787 

884,528,250 

30,982.180 

47,071,726 

307,974.817 

349,900,751 

139.241,476 

1.746,732 

59,574,938 

2,999,922,416 

6,445,689 

23,854,064 

1,560,749 

2,979 

12.262,413 

2,321,728 

1,205,661 

4,114,713 

101,145 

1,364.115 

624,753 

22,315 

687.030,244 

687,064,319 

714,635,493 

784,163,328 

555,743,252 

187,470,605 

104,696,279 

65,282,235 


28,196,718 

25.726,371 
23.347.210 
1,964.831 
12,931,646 
13,948,255 
24,929 

4,988.616 
1,959,228 

5.778,611 
4.798,478 
812,523 
2,708,283 
6,142,300 

2,384,911 

2,427,594 

201,798 

3,645,182 

194,696 

524,716 

2,153,451 

3,426,784 

2,279.589 

8,125,354 

1,440,130 

896,596 

858,401 

5,550,262 

295,508 

39,128 

28,195,718 

4,774,688 

4,223,562 

28.007,122 

25.208,685 

25,954,131 

48,270 

6,612,220 

26,942,084 

702,866 

15,126,872 

2,915,490 

•7,852 

10,636,585 

2,553,488 

2,162,233 

1.905.913 

51.201 

171,099 

161.080 

5.664 

26.170.119 

26.170,223 

25,694,313 

27.603,925 

26.363,789 

4,838,975 

19,537.896 

7,150,712 


3.181,866,707 

2.277,179,508 
82,745,222 
30,409,560 
50,635,054 
15,113,374 
151,308 

140,969,865 
13,724.972 

222,008,639 

10,774,066 

-591,057 

42,429,496 

121,815.465 

35,913,850 

18,759,159 

994,589 

195,415.494 

4,372,128 

^,938,617 

7,596,614 

39,100,813 

13,839,932 

33,169,387 

3,512,048 

522,716 

9,891,206 

9,967,438 

1,000,434 

88,970 

536,677,627 

26,120,681 

22,575,634 

232,306,630 

262,082,198 

104,779,094 

1,173,873 

39.879,880 

2,314,256,354 

4,748,153 

19,689,900 

1,284.918 

•1.166 

10,750,783 

1,953,943 

753,143 

3,116,563 

8,857 

1,101,442 

495,451 

17,227 

534,930,186 

534,947,669 

556,752.303 

599,789.971 

425,164,022 

142,616,499 

71,185,491 

50,885,904 


1,054,712 

929,064 

■617,482 

39,272 

272,681 

439,131 

•5,229 

120,095 
41,147 

118,187 

101,022 

15.473 

47.258 

151,311 

44.431 

44.873 

2.017 

65,878 

6,634 

5,830 

50,495 

71.210 

36,560 

170,178 

24,650 

18.343 

115.176 

5.181 

1,054,712 

191,645 

155,044 

1,010,276 

760,876 

804,484 

6,855 

280,687 

1,012.576 

44,676 

313,896 

22,897 

185,619 

96,195 
41,695 

5,604 

4,888 

•51 

997.309 

997.322 

1,013.543 

1,005,819 

948,123 

107,116 

657,759 

344,681 


74,937,775 




46,870437 




3,208,277 




1,335,516 




2,310.307 




362,455 




•227,317 


Business or profession 

Net income 

Net loss 

Sales of capital assets; 

Net gam in AGI 

Net loss in AGI 


3.362,662 
258,070 

9.355,100 
124,644 


Sales of property other than capital assets 


-70,950 




639,070 




2,560,297 


Rent and royalty 
Net income 


969,895 
335,524 


Farm rental income less loss 

Partnership and 8 Corporation net income less loss 

Estate and trust net income less loss 

Farm net income less loss 


31,033 

5,184,288 

323,494 

-82,573 

173,486 


Taxable social security benefits 


582,037 
309,783 




796,815 




33,772 




_ 




128,894 


Deduction for self-employment tax 

Moving expenses adjustment 


214.817 
8.760 




15,923,437 




857,255 


Medical and dental expenses deduction 


543,487 




5,388,168 


Interest paid deduction 


5.241,749 
2,824,425 


Casualty or theft loss deduction 


34,502 




1,748,359 




55,305.893 




182.599 


Total tax credits 


387.567 


Child care aedit 

Credit for the elderly or disabled,.. 


11.252 
136.802 


Education credit 


_ 




19.930 


Foreign tax credit 

Earned income credit used to offset income 


172,625 




19,539 




24,759 




•556 




13.970408 




13.970,992 


Total tax liability 


14,479,360 


Total tax payments 


15,364,719 


Income tax withheld 


8,978,740 




4.777,726 


Overpayment refunded 

Tax due at time of filing 


1,535,107 
1,683,340 



Footnotes at end of table 



Basic Tables 2001 



65 



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) 



Item 


Returns of heads 
of households 


Returns of 
surviving spouses 


Returns of 
single persons 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




(7) 


(8) 


(9) 


(10) 


(11) 


(12) 




3,463,488 

3,214.162 

1,991,093 

63,467 

769,279 

1,599,490 

87,778 

334.995 
142.549 

320,431 
320,901 
32.806 
144,584 
471.729 

109,854 

173,942 

2,744 

137,557 

9.453 

20,170 

196,381 

120,434 

150,729 

626,347 

111,105 

111,308 

30,017 

341,893 

33,387 

•1,524 

3,463,488 

97,215 

595,426 

3,407,519 

2,950,337 

2,955,909 

7,000 

1,269,260 

3,176,909 

111,343 

2.310,559 

553.309 

1,737,596 

215,015 

917,775 

77,159 

225,560 

7,734 

3,615 

•12 

2,766,579 

2,766,628 

2,836,283 

3,349,250 

3,238.642 

203.052 

3.010.794 

379,470 


186,441,025 

152,683,833 

2,798,051 
644,371 
2,149,789 
1,131,265 
1,797,027 

7,162,293 
967,167 

6,423,605 

610,619 

-2,490 

1,707,645 

6,187,165 

1,249,066 

1,385,097 

36,967 

4,996,195 

432,909 

-153,212 

624,803 

885,813 

581,152 

2,054,048 

171,558 

61,450 

296,849 

470,636 

119,669 

•1,422 

52,683,685 

537,473 

2,083,128 

14.375,179 

24,105,296 

6,233.345 

95.003 

6,328.207 

112,545.643 

249,467 

2,100.816 

248.221 

1,237.916 
135.756 
233.484 

104.752 

86.749 

30.314 

5,854 

•72 

20,485,316 

20,487,446 

21,549,994 

29,296,600 

24.622,888 

3.602.574 

9,799.823 

1,930,669 


36,525 

32,009 

26,750 

3,234 

11,479 

21,054 

4,947 
•44 

2,024 
9,145 
1,151 
•1,427 
15,170 

314 

4,687 

•961 

3,097 

228 

•3 

•975 

3,011 

•3,292 

10,624 

■935 

•931 

•777 

5,349 

•8 

36,525 
3,858 
6,305 
36,525 
31,610 
33,632 

5.704 

31.332 

•166 

23.323 

•4.652 

17.458 
•3.608 
7.509 
4,545 

•975 
•13 
•44 

28,702 
28,702 
28,702 
32,505 
29,407 

4,704 
29,165 

4,702 


2,546,779 

1,619,016 

122,319 
29,709 
49,802 
31,022 

168,644 
•329 

55,748 

22,851 

1,512 

•10,908 

355,725 

11,725 
69.040 
•8,256 

155,711 
69,759 

•-7,858 
■1,205 
15,410 

■64,322 
31,228 
•1.870 
•323 
•9.782 
12,330 
•34 

841,034 
14,812 
52,145 
201,367 
423,071 
159,027 

20,236 

1,535.977 

•576 

23.550 

•2.323 

15.463 

•755 

2,410 

524 

•232 

•92 
•1,750 

319.460 
319.460 
345.379 
429,044 
295,104 
113,412 
121,068 
46,156 


11,810,864 
9,001,646 

8,452,217 

985,466 

4,910,616 

4,498,998 

127.439 

988.665 
429.528 

2,209.324 
1,717,913 
170,727 
1.195.161 
2.676.419 

726.310 

676.497 

74.304 

869.434 

158.952 

88.334 

664.280 

1,734.801 

641.307 

2.082.267 

358.957 

370.467 

176,905 

1.066.189 

139.264 

13.854 

11.810.864 

592.124 

2.591.183 

11.335,545 

7.839,103 

9,638,625 

35,288 

3,627,232 

10,850,395 

189,959 

2,223,762 

38,337 

13,824 

190,159 

337,294 

943,786 

782,412 

27,591 

39,248 

44,295 

786 

10,783,296 

10,783,310 

10,979.018 

11,156.300 

9,859,389 

2,270.658 

8,522,672 

2 318,358 


718 578 134 


Salaries and wages 


469,655,426 
32 562 919 


Tax-exempt interest 


14,763925 
28 263 413 


State income tax refunds 


3 465 150 


Alimony received , 


2 758 248 


Business or profession 
Net income 


25 179 296 




2 734 528 


Sales of capital assets: 


53,162.895 

3.815.017 

1 45 205 


Net loss in AGI 


Taxable IRA distributions 

Taxable pensions and annuities 


14.712.900 
44 718 605 


Rent and royally 

Net income 

Net loss 


10.182.747 
4 570 354 


Farm rental income less loss 


492 033 


Partnership and S Corporation net income less loss 


26.709.137 
3 966 103 


Farm net income less loss 


-832 037 


Unemployment compensation 


2 377 521 


Taxable social security benefits 

Other income less loss 


13.970.192 
3 043 034 


Total statutory adjustments i.. 


7 661 665 • 


IRA payments 

Student loan interest deduction 


620.778 
229 756 




1 662 453 




1 767 151 


Moving expenses adjustment 


284 753 


Medical savings account deduction 


15 395 


Total itemized deductions 


1 78 402 478 


Itemized deductions limitation 


3 451 959 




21 816 333 


Taxes paid deduction 


55 703 473 


Interest paid deduction 


57 048 437 


Contributions deduction 

Casualty or ttieft loss deduction 


25,245,585 
442 353 


Total miscellaneous deductions 


21 598 257 


Taxable income 


516 278 539 


Alternative minimum tax 

Total tax credits 


1.264,784 
1 652 231 




14 035 




1 813 


Child tax credit 


121 449 




231 274 


Rate reduction credit 


196 593 


Foreign tax credit .... 


720 239 


Earned income credit used to offset income 


5 307 


Minimum tax credit 

General business credit 


212.727 
96 939 


Empowerment zone employment credit 


4 460 


Income tax after credits 


1 1 7 324 874 


Total income tax 


117.338.751 
121 508 458 


Total tax payments . 


1 39 282 993 




95.582,498 
35.360,394 
22 054 790 


Estimated tax payments 

Overpayment refunded ., 


Tax due at time of filing 


10,736,166 



' 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 



66 



Individual Returns 2001 



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 amounts are in thousands of dollars) 



Size of adjusted gross income 



Number of 
returns 



Number of 
exemptions 



Number of 
exemptions 

for 
taxpayers 



Exemptions for dependents 



Total 



Number of 
returns 



Number of 
exemptions 



Adjusted gross 
income less deficit 



Total income tax 



Number of returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



All returns, total 

Under $5.000 

$5,000 under $10,000 

$10,000 under $15,000 

$15,000 under $20,000 

$20,000 under $25,000 

$25,000 under $30,000 

$30,000 under $35,000 

$35,000 under $40,000 

$40,000 under $45,000 

$45,000 under $50,000 

$50,000 under $55,000 

$55,000 under $60,000 

$60,000 under $75,000 

$75,000 under $100.000 

$100,000 under $200.000 

$200,000 under $500.000 

$500,000 under $1 .000.000 

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

$1 ,500.000 under $2.000,000... 

$2,000,000 under $5.000.000,. 

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

$10,000,000 or more 

Taxable returns, total 

Nontaxable returns, total 



130 

14 

12 

11 

11 

9 

8 

7 

6 

5 

4 

4, 

3 



255,237 

030,231 

354,102 

903.188 

476.963 

971,372 

563,035 

536,777 

306,863 

625,892 

986,725 

440,263 

959,409 

160,107 

903,894 

469,199 

018,372 

355,617 

85,479 

36,492 

52,157 

12,266 

6,836 

763,530 

491,707 



256,186,046 

11,337,306 

15,869,165 

20,012,575 

20,648,395 

18,994,778 

16,330,341 

14,826,489 

13,077,336 

12,343,165 

11,603.174 

10,530.882 

10,048,660 

23,922,750 

24,851.203 

24,293,571 

5,919,428 

1,024,866 

244,330 

104,343 

148,949 

34,907 

19,335 

183,252,288 

72,933,758 



170,331,634 

8,151,989 

10,910,890 

13,203,897 

13.801,947 

12,505,928 

10,987,501 

10,004,547 

8.810,399 

8,243,510 

7,682,630 

7,004,736 

6,601,435 

15,838.133 

16,142,835 

15,682,764 

3,747,920 

655,405 

157,136 

66,884 

95,497 

22,302 

12,347 

131,570,352 

38,761.282 



47,660,219 

1,895,825 

3,083,666 

3,954,233 

4,093,171 

3,701.975 

3,010,605 

2,650,833 

2,369.407 

2,310,747 

2,096,226 

1,896,459 

1,852,713 

4.328,723 

4,602,546 

4,464,515 

1,081,043 

175,942 

40,823 

17,378 

24,610 

5,643 

3,138 

29,661,210 

17,999,009 



85,854,412 

3,185,317 

4,958,275 

6,808,779 

6,846,447 

6,488,850 

5,342,840 

4,821,942 

4,266,937 

4,099,655 

3,920,544 

3,526.146 

3.447,224 

8,084,616 

8,708.367 

8,610,807 

2,171,508 

368.461 

87.194 

37.458 

53.452 

12.605 

6.987 

51,681,936 

34,172,476 



2,842,784,685 

-18.524,219 

23.843.742 

49.286.592 

71.503.157 

82.978,600 

82.511,551 

85,938.509 

88,783,430 

98,050,475 

99,500.146 

99.685.921 

106,550.179 

290,466.799 

395.853.904 

587,930,140 

308,690,467 

118,890.040 

49,280,210 

29,860,659 

73,117,713 

38,536,556 

80,050,105 

2,572,008,396 

270,776,289 



29,661,210 

1,435 

1,272 

115,127 

450,337 

912,171 

1.595,499 

2,044,971 

2,066,575 

2,139,237 

2,000.048 

1,844,001 

1,807,959 

4,288,309 

4,585,212 

4,461,915 

1,080.002 

175,696 

40,760 

17,358 

24,559 

5,534 

3,134 

29,661,210 



378,105,588 

22,174 

1,512 

27.772 

257,023 

621,411 

1,873,698 

3,223,370 

4,278,356 

5,610,612 

6,152.445 

6,852.779 

7.831.269 

24.256.991 

42.839,666 

90,653,559 

71,026,062 

34,021,181 

14,800,055 

9,025,283 

22,197,017 

11,416,420 

21,116,933 

378,105,588 



Size of adjusted gross income 



Exemptions for dependents-continued 



Exemptions for children at home 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



Exemptions for children away from home 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



All returns, total 

Under S5, 000 

$5,000 under $10.000 

$10,000 under $15.000 

$15,000 under $20.000 

$20,000 under $25,000 

$25,000 under $30.000 

$30,000 under $35.000 

$35,000 under $40.000 

$40,000 under $45.000 

$45,000 under $50.000 

$50,000 under $55,000 

$55,000 under $60.000 

$60,000 under $75.000 

$75,000 under $100,000 

$100,000 under $200.000 

$200,000 under $500,000 

$500,000 under $1 ,000.000 

$1,000,000 under $1 ,500.000... 

$1,500,000 under $2,000.000... 

$2,000,000 under $5.000.000,,. 

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

$10,000,000 or more 

Taxable returns, total 

Nontaxable returns, total 

Footnotes at end of table 



44,395,299 

1,770.803 

2,831.704 

3,567,110 

3,619,627 

3.380.458 

2,752.955 

2.417.132 

2.171.967 

2,096,208 

1,985.164 

1,797,448 

1.747,932 

4,135.108 

4.465.594 

4.335.412 

1.058.705 

172.222 

39,821 

17,051 

24,137 

5,532 

3,089 

27,409,627 

16,986,672 



78,684,756 

2,900,125 

4,520,104 

6,031,696 

5,979,915 

5,731,897 

4,758.271 

4,338,797 

3,837.161 

3,677.174 

3,615.280 

3,281,409 

3,222.964 

7,583,206 

8,333.245 

8,212,362 

2,107.532 

359.952 

65.413 

36,580 

52.341 

12,358 

6,866 

47,260,284 

31,424,472 



2,718,277,199 

-17,948,384 

21,872,221 

44,434,457 

63,265.382 

75,774.988 

75,446.381 

78.392.535 

81,375.343 

88.996.387 

94,248,785 

94,490.530 

100,514,809 

277,638,173 

384,335,774 

570,956,493 

302,303,952 

115,430,039 

48.093.812 

29,310,332 

71,712,727 

37,799.747 

78,832.616 

2,469,425,616 

268,861,584 



27,409,627 

895 

1,272 

38,955 

178,741 

571,375 

1,367,883 

1,816,263 

1.871,625 

1,925,871 

1.889,921 

1.746,984 

1.703,543 

4.095,850 

4.448,382 

4.332,879 

1,057,706 

171,985 

39.760 

17.042 

24.086 

5,524 

3,085 

27,409,627 



364,087,601 

19,125 

1,512 

9,742 

85,336 

377,745 

1,499,849 

2,695,689 

3,674,723 

4,820,660 

5,679,474 

5,330,324 

7.218,501 

22.769,750 

41.237.421 

87.721,578 

59.540.097 

33.330.592 

14.455.157 

8,865.034 

21,780,835 

11,198,583 

20,774,893 

364,087,601 



850,072 

12,199 

17.433 

29,548 

40,408 

59.135 

89,210 

48,928 

48,674 

56,789 

56,398 

35,995 

34,267 

115,253 

93,154 

92,481 

15.515 

2.537 

505 

232 

311 

50 

39 

734,097 

116,976 



1,111,497 

18.698 

25.251 

52,077 

50,286 

78.971 

111.037 

65.108 

60.773 

72.953 

73,452 

47,634 

45,698 

146,999 

115,429 

117,975 

23,691 

3.862 

709 

287 

458 

92 

57 

926,403 

186,094 



55,106,836 

-569.922 
132,799 
380,498 
716,665 

1.311,915 

2.434.991 

1.573.546 

1.826.417 

2,376,853 

2,665.735 

1,896.027 

1,965,607 

7,727,026 

7,822,857 

12,397.183 

4.836,934 

1.681,338 

614,267 

406,751 

941,824 

419,622 

1,547,892 

63,636,363 

1,670,482 



734,097 

472 



20,742 

42,125 

69,991 

45.600 

48.284 

52.575 

55.353 

35.959 

33,301 

115,252 

93,133 

92,325 

16,493 

2,532 

503 

232 

310 

59 

39 

734,097 



7,845,971 

2,184 

2.714 

9.495 

38.820 

116.091 

105.855 

135.951 

167.181 

228,549 

187,521 

164,696 

854,484 

981,909 

2.112,428 

1.175.707 

474,753 

185,418 

122,393 

270,445 

121.156 

388.215 

7,846,971 



Basic Tables 2001 



67 



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-continued 




Exemptions for parents 


Exemptions for otfier dependents 


Size of adjusted gross income 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 


Number 

of 
returns 


Number 

of 

exemptions 


Adjusted 

gross income 

less deficit 


Total income tax 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(25) 


(27) 


(28) 


All returns, total 


2,087,590 

42.217 

70.463 

167.998 

252.996 

211.887 

120.743 

157.443 

148.979 

158.294 

95.901 

85.232 

76.172 

172.442 

127.055 

166.514 

28,333 

3,269 

752 

317 

432 

106 

46 

1,554,392 

533,199 


2,451,453 

46,679 

80,417 

186,834 

302,766 

252,369 

131,876 

174,312 

173,238 

181,613 

112,625 

106,431 

89,161 

211,082 

155,702 

208,082 

32.812 

3.648 

794 

361 

490 

112 

52 

1,815,956 

635,497 


104,486,608 

-585.019 

560.859 

2.112.116 

4.409.266 

4.781.705 

3.298.827 

5.089.716 

5.622.689 

6.710.927 

4.549,957 

4,461,265 

4.400,350 

11.431.421 

10.874.962 

22.161.983 

7.808.873 

2.135.013 

899.117 

556.151 

1.281.416 

706.135 

1.218.881 

95,602,851 

8,883,757 


1,554,392 

37 

36.578 

152.589 

115.177 

90.915 

138.790 

127,903 

147,297 

90,521 

85,206 

71,620 

170,912 

127,046 

166.412 

28.285 

3.255 

752 

316 

432 

105 

46 

1,554,392 


11,644,375 

1.444 

7.994 
91.059 
112.258 
129.552 
274.395 
364.752 
477.274 
289.361 
371.287 
363.778 
968.539 
1.149.784 

3.294,270 
1,734.913 
606,620 
272,737 
173,063 
388,798 
206,004 
366,383 
11,644,375 


2,742,916 

157,583 

264,408 

405.839 

421.235 

320.953 

243.181 

188.488 

152.296 

128.978 

88.305 

68.835 

71.942 

92.966 

73.284 

55.852 

5.366 

855 

269 

111 

125 

30 

12 

1,299,287 

1,443,629 


3,606,707 

219.815 

332.503 

538.172 

513.481 

425.615 

341.655 

243.725 

195.765 

157,916 

119,187 

90,572 

89,402 

143,330 

103,992 

72.389 

7.474 

989 

278 

130 

164 

42 

12 

1,679,292 

1,927,414 


81,068,078 

■14.952 

2.101.902 

5.079.219 

7.276.188 

7.241.632 

6.707.662 

6.114.070 

5.665.462 

5.481.949 

4.171.885 

3.613.843 

4.158.852 

6.209.435 

6.340.511 

7.382.202 

1.642.589 

578.518 

325.752 

194.524 

359.473 

205.990 

231.263 

59,869,681 

21,198,397 


1,299,287 

41 

30.775 

116.968 

131.867 

159.504 

161,017 

131,051 

122.062 

80.361 

56.797 

57.995 

92.966 

73.282 

56.845 

6.353 

854 

269 

111 

125 

29 

12 

1,299,287 


5,525,000 


Under $5,000 


49 


$5 000 under $10,000 




$10 000 under $15 000 


7.322 


$1 5 000 under $20 000 


74.387 


$20 000 under $25 000 


117.106 


$25 000 under $30 000 


225.548 


$30,000 under $35.000 

$35 000 under $40 000 


291.278 
294.703 


$40 000 under $45 000 


385.543 


$45 000 under $50 000 


277.846 


$50 000 under $55,000 


276.152 


$55 000 under $60,000 


330.599 


$60 000 under $75 000 


575.318 


$75 000 under $100 000 


696.065 


$100 000 under $200 000 


1.082.664 


$200 000 under $500 000 


351.588 


$500 000 under $1 000 000 


167.305 


$1 000 000 under $1 500 000 . . 


92.384 


$1 500 000 under $2 000 000 


57.216 


$2 000 000 under $5 000 000 


110.732 


$5 000 000 under $10 000 000 


58.860 


$10 000 000 or more 


52.336 




5,525,000 


Nontaxable returns, total 





* 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 



68 



Individual Returns 2001 



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

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



Marital status 



Number 

of 
returns 



Number 

of 

exemptions 



exemptions 
for taxpayers 



Exemptions for dependents 



Total 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



All returns, total 

Joint returns of married persons 
Separate returns of married 

persons, total: 

Spouse filing 

Spouse not filing 

Returns of hieads of hiousehold 

Returns of surviving spouses 

Returns of single persons 



130,256,237 

51,034,384 

2.441,481 

2,411,545 

29,936 

18,493.710 

74.242 

58.211,420 



256,186,046 

156.136.374 

3,356,570 

3,295.088 

71,482 

46.187,140 

195,588 

50,300,373 



170,331,634 

101,963,378 

2,459,119 

2,399.447 

59.672 

18,493.710 

74,242 

47,341,185 



47,660,219 

27,550,108 

609,296 

599,637 

9.658 

17.325.443 

74,242 

2,101,130 



85,654,412 

54,172.996 

907.451 

895.641 

11.810 

27.693,430 

121.347 

2.959.188 



2,842,784,685 

2.310.076,813 

27.307.402 

27.131.619 

175.783 

446,565.680 

3.429.183 

55.405.607 



29,661,210 

21,739.969 

481.144 

473.075 

8.069 

6.462.207 

41,851 

936,039 



378,106,588 

339,251.092 

4,019.351 

4,010.118 

9.233 

28,557.716 

353.632 

5.923,797 



Mental status 



Exemptions for dependents-continued 



Exemptions for children at home 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



Exemptions for children away from home 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



All returns, total 

Joint returns of married persons.. 
Separate returns of married 

persons, total 

Spouse filing 

Spouse not filing 

Returns of heads of household 

Returns of surviving spouses , . 
Returns of single {persons 



(9) 



(10) 



(11) 



(12) 



(13) 



(14) 



(15) 



(16) 



(17) 



(18) 



44,395,299 

26.950.586 

554.521 

544.875 

9.647 

15.510.194 

74.242 

1.305.755 



78,684,756 

52.069,634 

818.303 

806.505 

11.798 

23.853.182 

119.319 

1,824.318 



2,718,277,199 

2,266,439,299 

25,291.978 

25,116.399 

175.579 

396.470.954 

3.429.183 

26.645,785 



27,409,627 

21.227.451 

434.983 

426.926 

8.057 

5.358.741 

41.851 

346.601 



364,087,601 

333.011.953 

3.756,640 

3,747,419 

9,221 

24.585.417 

353.632 

2.379.959 



850,072 

324.845 

35,932 

35,920 

•12 

124,560 



1,111,497 

419.698 

46.161 

46.150 

•12 

171.814 

473.823 



55,106,835 

30.007,548 

2.031,352 

2.031,149 

203 

5,112,767 

17,955,167 



734,097 

283,078 

29.521 

29.509 

•12 

90,468 



7,845,971 

4,532,590 

338,457 

338,445 

•12 

462.794 



Mahtal status 



Exemptions for dependents— continued 



Exemptions for parents 



Number 

of 
returns 



Number 
of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income tax 



Number of 
returns 



Exemptions for other dependents 



Number 

of 
returns 



Number 

of 

exemptions 



Adjusted 

gross income 

less deficit 



Total income lax 



Number of 
returns 



All returns, total 

Joint returns of marned persons.. 
Separate returns of married 

persons, total: 

Spouse filing 

Spouse not filing 

Returns of heads of household 

Returns of surviving spouses 

Returns of single persons 



(19) 



(20) 



(21) 



(22) 



(23) 



(24) 



(25) 



(26) 



(27) 



(28) 



2,087,590 

802,111 



14.621 
14.621 



139.659 



2,451,453 

965.544 



18.671 
18.671 



173.610 



104,486,608 

63.468,668 



657,117 
657,117 



4,182,087 



1,554,392 

653,321 



10,595 
10,595 



••791.567 



11,644,375 

8.180.343 



78,895 
78,895 



'•2,950,407 
434,729 



2,742,916 

509.910 



20,147 
20,147 



384,400 



3,606,707 

717,121 



24.315 
24.315 



81,068,078 

27.559.503 



660,853 
660,853 



■•43.854.132 
8,993,590 



1,299,287 

357,634 



17,870 
17,870 



207,968 



5,525,000 

2,469,952 



71.431 
71.431 



787.701 



•Estimate should be used with caution because of the small number of returns on which it is based 
" Data combined to prevent disclosure of specific taxpayer data. 
NOTE Detail may not add to totals because of rounding 



Basic Tables 2001 



69 



Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income 

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



= 


All returns with earned income credit 


Size of adjusted 




Adjusted 


EIC salanes 


Nontaxable earned 


EIC self-e 


Tiployment 


EIC earned 


gross income 


Number of 

returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total 


19,593,122 


268,238,347 


17,793,074 


239,093,412 


2,312,498 


2,630,581 


3,618,751 


24,297.261 


19 593 122 


266 021 253 


No adjusted gross income 


106,844 


-2.805.799 


50,467 


434,443 


2,265 


3,143 


83,291 


224,170 


105.844 


661,757 


$1 under$1,000 


274,185 


161.427 


221,290 


187,751 


•6,004 


•3.017 


69,043 


53,014 


274,185 


243,782 


$1,000 under $2, 000 


485,782 


737.719 


420,798 


632,423 


•2,013 


•111 


86.393 


141,206 


485,782 


773,740 


$2,000 under $3,000 


599,768 


1.500.287 


536,713 


1,306,286 


18,690 


7.142 


91,531 


192,510 


599 758 


1 505 938 


$3,000 under $4,000 


750,011 


2.628.889 


653,527 


2,222,324 


20,765 


15.391 


132,826 


364,042 


750,011 


2,501,757 


$4,000 under $5,000 


790,017 


3.561.804 


672,786 


2,905,096 


14,767 


16.382 


165,706 


577,085 


790 017 


3 498 564 


$5,000 under $6,000 


773.385 


4,265.996 


667,296 


3,384,375 


30,792 


57,333 


175,502 


774,405 


773,385 


4,216,113 


$6,000 under $7,000 


892.947 


5,834,836 


754,082 


4,409,283 


25,691 


45,531 


229,386 


1,242,691 


892,947 


5,697,504 


$7,000 under $8,000 


998.094 


7,467,666 


820,608 


5,554,386 


31,905 


78,620 


301,975 


1,639,139 


998,094 


7,272,144 


$8,000 under $9,000 


948,252 


8,062,364 


812,691 


6,201,682 


41,614 


30,737 


236,877 


1,522,255 


948.252 


7,754,674 


$9,000 under $10,000 


957,663 


9,110.827 


819,554 


7,050,075 


43,960 


19,310 


241,957 


1,697.705 


957,563 


8,767,091 


$10,000 under $11,000 


969,685 


10,130,319 


830,097 


7.871.368 


34,378 


72,631 


254.495 


1,968,780 


969,685 


9,912,779 


$11,000 under $12,000 


649,484 


7,464,332 


594,337 


6.122.220 


61,691 


31,975 


130.559 


999.160 


549,484 


7,153.355 


$12,000 under $13,000 


673.159 


8.417.641 


623.579 


7.337.369 


58,549 


40,015 


106.376 


775.134 


573,159 


8.153,518 


$13,000 under $14,000 


635.324 


8,580.923 


602.301 


7.654,552 


85,089 


58,976 


83.915 


571.172 


535,324 


8.384.700 


$14,000 under $15,000 


679715 


9,831,841 


642.188 


8,879,500 


65,539 


73,789 


91.296 


573.346 


579,715 


9.525.535 


$15,000 under $16,000 


666.964 


10,341.078 


616,062 


8,992,272 


124,672 


162,170 


93.830 


951.628 


666,964 


10.116.069 


$16,000 under $17,000 


652.915 


10.780.472 


630,395 


9,956,903 


114,133 


129,551 


77.642 


575.164 


652,915 


10.661,617 


$17,000 under $18,000 


735.205 


12.855,295 


701,290 


11,626,866 


136,854 


178,947 


88.500 


825.309 


735,205 


12,631.122 


$18,000 under $19,000 


663.452 


12,280,915 


628,080 


11,054,781 


96,421 


120,600 


100,788 


886.875 


663,452 


12.052.255 


$19,000 under $20,000 


578.853 


11,295,301 


552,734 


10,224,403 


125,341 


127,663 


75,937 


758.195 


578,853 


11.120.252 


$20,000 under $25,000 


2.976344 


66,641.388 


2,861,012 


60,530,955 


684.082 


879,500 


439,404 


4.161,745 


2,976,344 


55.572.200 


$25,000 and over 


2,135,074 


59.091,826 


2,081,187 


54,554,099 


487,285 


478,047 


251,513 


2,601,530 


2,135,074 


57.533,575 










All retur 


ns witfi earned income credit-continued 








Size of adjusted 


Total 


sarned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


; credit 


income tax t 


efore credits 


tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total 


19,593,122 


33,375,971 


4,412,721 


1,470,200 


1,785,898 


962,994 


3,506,426 


2,862,938 


16,631,224 


29,042,833 


No adjusted gross income 


106.844 


83,133 










68,029 


28,516 


59,512 


54,617 


$1 under $1,000 


274.185 


41,286 


- 


- 


- 


- 


37,945 


5,770 


245,149 


35,516 


$1,000 under $2,000 


485,782 


156,914 


- 


- 


- 


- 


76,865 


11,535 


422,566 


145,378 


$2,000 under $3,000 


599,768 


321,481 


- 


- 


- 


- 


85,693 


20,783 


548,744 


300,698 


$3,000 under $4,000 


750,011 


591,499 


- 


- 


- 


- 


121,142 


35,775 


666,302 


555,722 


$4,000 under $5,000 


790 017 


800 603 










157,276 


64,412 


700.415 


736,191 


$5,000 under $6.000 


773 385 


912 076 










176 271 


78,068 


686.867 


834,008 


$6,000 under $7,000 


892 947 


1 293 502 










224 021 


140.945 


815.727 


1,152,557 


$7,000 under $8,000 


998 094 


1,769 867 


"139,648 


"4,740 


•975 


•43 


293,251 


202.125 


922.697 


1,563,003 


$8,000 under $9,000 


948,252 


1,745,157 


264,091 


29,602 


83,478 


4.725 


224,204 


176.875 


809.491 


1,538,680 


$9,000 under $10,000 


957,663 


1,961,503 


261,357 


23,001 


254,448 


43.507 


216,874 


237.364 


686,545 


1,701,139 


$10,000 under $11,000 


969 685 


2 408 970 


1 94 833 


6815 


182 985 


60 601 


234 298 


273 185 


771 383 


2 128,970 


$11,000 under $12,000 


649 484 


2 045 868 


•11 945 


•2 371 






138 302 


161,820 


645 529 


1,881 677 


$12,000 under $13,000 , 


673,159 


2,115,560 


33,515 


2,500 


_ 


_ 


112,401 


126,979 


669,433 


1.986,082 


$13,000 under $14,000 


635,324 


1,949,779 


47,110 


7,619 


_ 


_ 


96,475 


112,468 


629,941 


1 .829.692 


$14,000 under $15,000 


679,715 


1,987,734 


61,293 


15,385 


- 


- 


91,145 


118,577 


661,332 


1.853.771 


$15,000 under $16,000 


666,964 


1.767,782 


79,113 


30,160 


•961 


•134 


107,584 


143,626 


640,994 


1.593.996 


$16,000 under $17,000 


652,915 


1.621,395 


115,586 


32,804 


- 


- 


81,592 


83,670 


638,699 


1.504.920 


$17,000 under $18,000 


735.205 


1,673,318 


161,121 


57,801 


- 


- 


102,336 


125,640 


715,678 


1.489,876 


$18,000 under $19,000 


663.452 


1,445.908 


176,661 


75,456 


•5,916 


•326 


102,423 


130,507 


630,360 


1,239,945 


$19,000 under $20,000 


578.853 


1,138,710 


214,152 


85,510 


•7,870 


•911 


77,864 


92,068 


539,691 


961,133 


$20,000 under $25,000 


2.976.344 


4.178.090 


1,419,507 


719,808 


447,657 


202.831 


439,602 


378.137 


2,321.859 


3,080,144 


$25,000 and over 


2.135.074 


1.365,838 


1,232,788 


376,629 


801,606 


649.916 


240,831 


114.091 


1,201,110 


875,119 



Footnotes at end of table 



70 



Individual Returns 2001 



Table 2.S-Returns with Earned Income Credit, by Size of Adjusted Gross lncome--Continued 

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





Returns with no qualifying children 


Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Total 


3,523,253 


18,457.740 


2,910,237 


15,629,969 


106,466 


54,112 


886,057 


3,350,222 


3,523 253 


19,034,303 

228,477 


No adjusted gross income 


65,233 


-1,184,345 


25.567 


107,082 


•423 


•181 


52,644 


121,213 


65,233 


$1 under $1,000 


181,896 


102,663 


135.789 


103,669 


•4,026 


•3,007 


58,985 


33,822 


181,896 


140.499 


$1,000 under $2,000 


259,978 


391.012 


202,942 


299,664 


_ 


_ 


74,579 . 


124,534 


259,978 


424,198 


$2 000 under $3 000 


309,886 
343,212 


771.023 
1,194.318 


262.749 
267.436 


634.118 
899,327 


•14,734 
•10,065 


•6,954 
•6,496 


61,753 
94,293 


135.421 
288,629 


309.886 
343.212 


777 494 


$3,000 under $4,000 


1 194 451 


$4 000 under $5 000 


366 999 


1 650 928 


287 976 


1 198 633 


•6 928 


•2 631 


1 1 1 534 


392 953 


356 999 


1 594 217 


$5,000 under $6,000 


368,490 


2,034,550 


295,585 


1.509,331 


•15.978 


•15.792 


100.927 


464,968 


368,490 


1,990,090 


$6,000 under $7,000 


378,740 


2,468,601 


323,026 


1,883,878 


•8.861 


•4,757 


88,853 


462.513 


378,740 


2.351,147 


$7 000 under $8 000 


337,824 
351,743 
321,613 


2,530,529 
2,984,072 
3,052,270 


279,660 
304,848 
305,152 


1,950,708 
2,287,810 
2,660,942 


•11.792 
•11,953 
•13,875 


•3,557 
•3,528 
•5,691 


97,776 
73,018 
39,908 


459,058 
450,900 
189,201 


337,824 
351,743 
321,613 


2 413 323 


$8 000 under $9 000 


2 742 238 


$9,000 under $10,000 


2,855,834 


$10,000 under $11,000 


237,639 


2,462,118 


219,497 


2,094,808 


•8.832 


•1,519 


31,787 


226,008 


237.639 


2,322.335 


$11, 000 under $12,000 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


$12,000 under $13,000 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


$13 000 under $14 000 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


$14 000 under $15 000 






















$15 000 under $16 000 






















$16 000 under $17 000 






















$17,000 under $18,000 




_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


$18,000 under $19,000 


_ 


_ 


_ 


_ 


_ 


_ 


- 


_ 


_ 


_ 


$19,000 under $20,000 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


$20,000 under $25,000 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


$25,000 and over 


- 


- 


- 


- 


- 


- 




- 


- 


- 










Returr 


IS with no qualify 


ing children-continued 








Size of adjusted 


Total 


sarned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


3 credit 


income tax t 


efore credits 


tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(31) 


(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


Total 


3,523 253 


724 446 


843,127 


61,945 


521,886 


108,876 


738,608 


162,402 


2,334,391 


500,100 


No adjusted gross income 


65,233 


11,145 










42.150 


8,302 


23,828 


2,843 


$1 under $1,000 


181,896 


10.237 


- 




- 


- 


28.862 


2,762 


154,010 


7,475 


$1,000 under $2,000 


259,978 


30.946 


- 




- 


- 


66,042 


8,871 


196,862 


22,075 


$2,000 under $3.000 


309,886 


58.973 


„ 


_ 


_ 


_ 


59,816 


11,059 


258,861 


47,914 


$3 000 under $4 000 


343212 


88 313 










86 452 


21 931 


261,613 


66.382 


$4,000 under $5,000 


366,999 


117.444 


- 


_ 


_ 


_ 


102,157 


31,442 


278,338 


86,002 


$5,000 under $6,000 


368,490 


125.792 


- 


- 


- 


- 


101,090 


30,605 


282,933 


95,187 


$6 000 under $7 000 


378.740 
337,824 


112.581 
78,303 


136,673 


4,577 


•975 


•43 


86,843 
85,068 


23,050 
17,051 


303.663 
263,406 


89.531 


$7,000 under $8.000 


56,675 


$8,000 under $9.000 


351.743 


56,496 


264,091 


29,602 


83,478 


4,725 


51,488 


5,965 


217.690 


20.929 


$9,000 under $10,000 


321.613 


28.121 


259.379 


22,878 


254.448 


43,507 


14,701 


1.035 


52.464 


4.208 


$10,000 under $11, 000. . 


237.639 


6.094 


182.985 


4,887 


182.985 


60,601 


13,930 


329 


40.724 


878 


$11,000 under $12, 000 


_ 


_ 


_ 


_ 


- 


- 


- 


- 


- 


- 


$12,000 under $13,000 


_ 


_ 


- 


- 


- 


- 


- 


- 


- 




$13,000 under $14,000 




_ 


- 




- 


- 


- 


- 


- 


- 


$14,000 under $15,000 


_ 


_ 


- 




- 


- 


- 


_ 


- 


- 


$15,000 under $16,000 


_ 


- 


- 


_ 


- 


- 


- 


- 


- 




$16,000 under $17,000 


_ 


- 


_ 


_ 


- 


- 


- 


- 


- 


- 


$17,000 under $18,000 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


$18,000 under $19,000 


- 


- 


- 


- 


- 


- 


- 




- 


- 


$19,000 under $20,000 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


$20,000 under $25,000 


- 


- 


- 


- 


- 




- 


- 


- 


- 


$25,000 and over 




-- 




- 


-- 


- 




- 


- 


- 



Footnotes at end of table 



Basic Tables 2001 



71 



Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued 

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





Returns with one qualifying child 


Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(41) 


(42) 


(43) 


(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


Total 


7,835,327 


111,707,824 


7,289,144 


101,468,423 


1,016,449 


1.067,467 


1,162,235 

15.351 


7,742,717 

38.527 


7,835,327 

23.803 


110,278,607 

230.946 


No adjusted gross income 


23.803 


-680,074 


15,000 


192,098 


•312 


•321 


$1 under $1,000 


62.413 


39.276 


58,644 


38,012 


•1,978 


•10 


•5,719 


•11.716 


62.413 


49,738 


$1,000 under $2,000 


151.794 


228.478 


147,767 


222,876 


- 


- 


•5,003 


•8.680 


151.794 


231.555 


$2,000 under $3,000 


182.050 


454.914 


172,952 


417,966 


•1,978 


•184 


12.033 


35.365 


182.060 


453,515 


$3,000 under $4.000 


260.901 


924.182 


243,572 


845,391 


•7,947 


•479 


28.983 


59,693 


260.901 


905,563 


$4,000 under $5,000 , 


245,249 


1.102.297 


222,053 


961,737 


•3,873 


•4.258 


31.974 


125,640 


245.249 


1,091,634 


$5,000 under $6,000 


231,603 


1.275.264 


209,539 


1,052,743 


•3,962 


•1.008 


43.484 


176.103 


231.603 


1,229,853 


$6,000 under $7,000 


334.208 


2,182,576 


272,301 


1,599,748 


•5.928 


•5.591 


96.838 


549.702 


334.208 


2,155,041 


$7,000 under $8,000 


397.146 


2,948,981 


289,065 


1,873,582 


•12.878 


•5.531 


157.219 


993.808 


397.146 


2,872,921 


$8,000 under $9,000 


306.576 


2.605.579 


258.360 


1.992,558 


•15.781 


•16.951 


82.660 


554.174 


306.576 


2,563,683 


$9,000 under $10,000 


307.102 


2.921.617 


273,029 


2,403.596 


17.912 


8.588 


61.445 


384.527 


307.102 


2,796,711 


$10.000under$11.000 


296.953 


3.112.652 


276,212 


2.690.162 


•10.690 


•31.594 


49.407 


346.855 


296.953 


3,068,610 


$11,000 under $12,000 


308.727 


3.556.293 


296,365 


3.068.997 


24.393 


13.631 


40.720 


269.857 


308.727 


3,352,485 


$12,000 under $13,000. 


336,882 


4.212.237 


316,995 


3.717.292 


30.893 


27.211 


42.707 


316.883 


335.882 


4.061,385 


$13,000 under $14,000 


320,546 


4.321.347 


302,430 


3.879.024 


35.539 


16.705 


37.583 


317.419 


320.546 


4,213,148 


$14,000 under $16,000 


323,205 


4.675.730 


301.744 


4.191,741 


35.541 


39.113 


41.116 


350.048 


323.205 


4,580,902 


$15,000 under $16.000 


344,372 


5.335.556 


323.463 


4,784.338 


70.304 


100.765 


32.569 


334.889 


344,372 


5,219,993 


$16,000 under $17. 000 


338,666 


5.591.950 


330.240 


5.220,067 


71.591 


98.940 


35.966 


241.892 


338,566 


5,560,899 




405,010 


7.082.656 


393.551 


6.583.030 


88.591 


122.580 


37.477 


287.846 


405,010 


6,993,456 


$18,000 under $19,000 


314,442 


5.813.380 


304.446 


5.422.969 


52,909 


55.179 


37,359 


218,575 


314,442 


5,697,723 


$19,000 under $20,000 . 


278,389 


5.430.230 


271.467 


5.053.502 


59.039 


68.637 


28.076 


253.348 


278,389 


5,375,487 


$20,000 under $25,000 


1,486,434 


33.253.769 


1.440.163 


30.914.559 


328.280 


332.801 


173.216 


1.441.045 


1,486,434 


32,688,407 


$25,000 and over 


578,846 


15.318.933 


569.785 


14.342.437 


134.929 


116.391 


54.329 


425,124 


578,846 


14,884.951 










Retu 


ns with one qua 


ifying child-con 


inued 








Size of adjusted 


Total 


3arned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


; credit 


income tax t 


efore credits 


l< 


ix 


all other taxes 


porlion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Numbei- of 


Amount 




returns 




returns 




returns 




returns 




returns 






(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


(57) 


(58) 


(59) 


(60) 


Total : 


7,835,327 

23,803 


12,409,452 

34,940 


2,581,587 


1,059,133 


950,698 


653,668 


1,134,115 

13.160 


960.937 

9,096 


6,667.727 

20.901 


10,389,381 

25,843 


No adjusted gross income 


$1 under $1,000 


62,413 


16.792 


- 




_ 


- 


•4.744 


•1,875 


62,264 


14,917 


$1,000 under $2,000 


151.794 


78.785 


- 


- 


_ 


- 


•5,964 


•1.369 


151.794 


77,416 


$2,000 under $3,000 


182,060 


152,621 


- 


- 


_ 


- 


10,083 


5.624 


182,060 


146,996 


$3,000 under $4,000 


260.901 


305.155 


- 


- 


- 


- 


29,005 


11.310 


258,791 


293,845 


$4,000 under $5,000 


245,249 


368.701 


- 


- 


- 


- 


30,999 


20.978 


244,310 


347,723 


$5,000 under $6,000 


231.603 


415.323 


- 


- 


_ 


_ 


42,526 


27.931 


231,603 


387.392 


$6,000 under $7,000 


334.208 


723.847 


- 


- 


_ 


- 


96,496 


84.297 


333,040 


639.550 


$7,000 under $8,000 


397.146 


931.761 


•961 


•24 




- 


168,180 


156.135 


396,206 


775.602 


$8,000 under $9.000 


306.576 


726.961 


- 


- 


_ 


_ 


83,768 


90.052 


303,782 


636.909 


$9,000 under $10,000 


307.102 


719.596 


•1.978 


•123 




_ 


57,550 


62.455 


307,094 


657.017 


$10,000 under $11,000 


296.953 


708.353 


•7.857 


•1.253 


_ 


- 


45,372 


55.196 


296,953 


651.905 


$11. 000 under $12. 000 


308.727 


729.523 


•10.970 


•2.124 


- 


_ 


45,701 


42.096 


306,773 


685.302 


$12,000 under $13,000 


336.882 


796.566 


32,540 


2.252 


_ 


_ 


47.646 


50.905 


333,502 


743.409 


$13,000 under $14,000 


320.546 


744.572 


47,110 


7,619 


_ 


_ 


41,615 


50.963 


316.138 


685.990 


$14,000 under $15,000 . 


323.205 


690.282 


58.340 


14.315 


_ 


_ 


45.545 


56.049 


306.933 


619.918 


$15,000 under $16.000 


344.372 


673.394 


62.329 


24.847 


•961 


•134 


38,454 


42.733 


322.667 


605.814 


$16,000 under $17. 000 


338.666 


612,899 


107,702 


31.219 


_ 


- 


37,021 


33.832 


326.329 


547.848 


$17,000 under $18.000 


405.010 


672.186 


152,248 


52.125 


- 


- 


45,381 


37.225 


388.292 


582.837 


$18,000 under $19,000 


314.442 


474.107 


160,937 


66.059 


•5.915 


•326 


38,309 


27.402 


296.757 


380.547 


$19,000 under $20.000 


278.389 


371,639 


194,397 


79.853 


•7.870 


•911 


31,040 


23.407 


257.135 


268.379 


$20,000 under $25.000 


1.486,434 


1,310834 


1,221,676 


647.487 


442.352 


199.774 


150,093 


66.627 


953.498 


596.720 


$25,000 and over . 


578,846 


150,616 


522,541 


129.834 


493.598 


452.523 


14,354 


3.379 


70.895 


17.403 



Footnotes at end of table 



72 



Individual Returns 2001 



Table 2.5-Returns with Earned Income Credit, by Size of Adjusted Gross Income-Continued 

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









Returns witti two or more qualifying children 


Size of adjusted 




Adjusted 


EIC salaries 


Nontaxable earned 


EIC self-employment 


EIC earned 


gross income 


Number of 
returns 


gross income 
less deficit 


and wages 


income 


income 


income 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 








returns 




returns 




returns 




returns 






(61) 


(62) 


(63) 


(54) 


(65) 


(66) 


(67) 


(58) 


(69) 


(70) 


Total 


8,234,541 


138,072,784 


7,593,694 


121,995,019 


1,189,584 


1,509,002 

2.641 


1,570,459 

14.296 


13,204,322 

54,430 


8,234,541 

17.808 


136,708,343 

202.334 


No adjusted gross Income 


17.808 


-941.379 


9.899 


135.262 


1,530 


$1 under $1,000 


29.876 


19.487 


26.857 


46.070 


- 


- 


•4.338 


•7,476 


29.876 


53.545 


$1,000 under $2.000 


74.010 


118,229 


70.089 


109.883 


•2,013 


•Ill 


•6,811 
17,745 


•7,992 


74.010 


117.985 


$2,000 under $3.000 


107,823 


274,349 


101.012 


254.201 


•1,978 


•4 


20,723 


107.823 


274.929 


$3,000 under $4,000 


145,899 


510,389 


142.519 


477.606 


•2,754 


•8.416 


9,551 


15,721 


145.899 


501.743 


$4,000 under $5,000 


177,768 


808,578 


162.757 


744.727 


•4,966 


•9.494 


22,199 


58,492 


177.768 


812.713 


$5,000 under $6,000 


173,292 


956,182 


162.171 


822,302 


•10,851 


•40.533 


31,091 


133,335 


173.292 


996.170 


$6,000 under $7,000 


179,999 


1,183.659 


158.755 


925,557 


•10,903 


•35.183 


43,695 


230,475 


179.999 


1.191,315 


$7,000 under $8,000 


263,125 


1.988.157 


251.883 


1,730,095 


•7.235 


•59.532 


36,979 


186,272 


253.125 


1,985,900 


$8,000 under $9,000 


289,934 


2.472.712 


249.484 


1,921,314 


•13.881 


•10.259 


81,199 


517,181 


289.934 


2,448,754 


$9,000 under $10,000 


328,947 


3.136.941 


241.362 


1,985,538 


•12.172 


•5.030 


140,614 


1,123,978 


328.947 


3,114,546 


$10,000 under $11,000 


435,093 


4.555.549 


334.388 


3.086.398 


•14.856 


•39.519 


173,301 


1,395,917 


435.093 
340.758 


4,521.834 
3,800.870 


$11,000 under $12,000 


340,758 


3.908.039 


297.973 


3.053.223 


37.298 


18.343 


89,838 


729,303 


$12,000 under $13,000 


336.277 


4.205.404 


305.584 


3.620.077 


27.657 


12.805 


63,669 


459,251 


336.277 


4.092.133 


$13,000 under $14,000 


314.778 


4.259,576 


299,871 


3,775,528 


49.450 


42.272 


46,331 


353,753 


314.778 


4.171.552 


$14,000 under $15.000 


356,510 


5.156.111 


340.444 


4,687,750 


28.898 


34.676 


50,181 


323,298 


355.510 


5.045.734 


$15,000 under $16.000 


322,592 


5.005,521 


292.599 


4.207.934 


54.368 


51.404 


61,261 


626,739 


322.592 


4,896.077 


$16,000 under $17,000 


314,249 


5,188,522 


300,155 


4,736.836 


42,542 


30.610 


41,675 


333,272 


314.249 


5.100.718 


$17,000 under $18.000 


330,196 


5,773,639 


307,738 


5.043.837 


48,252 


55.357 


51,024 


537,463 


330.196 


5.637.657 


$18,000 under $19,000 


349,010 


6,467,535 


323,635 


5.631.812 


43,512 


54.421 


53,429 


668,300 


349.010 


6.354.533 


$19,000 under $20,000 


300,464 


5,865,071 


281,266 


5.170.901 


66,302 


59.027 


47,861 


514.847 


300.464 


5.744.775 


$20,000 under $25.000 


1,489,909 


33,387,619 


1,420,849 


29.615.395 


355,802 


545,599 


265,187 


2.720.699 


1,489.909 


32,883.793 


$25,000 and over 


1,556,228 


43,772,892 


1,511,402 


40,211,662 


352,355 


361.656 


207,184 


2,175.405 


1,555,228 


42,748.724 










Returns wit 


1 two or more qu 


alifying children- 


-continued 








Size of adjusted 


Total 


earned 


EIC usee 


to offset 


Total 


ncome 


EIC used to offset 


EIC refundable 


gross income 


incom 


; credit 


income tax t 


efore credits 


tax 


all other taxes 


portion 




Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 


Number of 


Amount 




returns 




returns 




returns 




returns 




returns 






(71) 


(72) 


(73) 


(74) 


(75) 


(75) 


(77) 


(78) 


(79) 


(80) 


Total 


8,234,541 

17,808 


20,242,073 


988,007 


349,122 


313,314 


200,450 


1,633,703 

12,719 


1,739,599 

11.118 


7,629,106 

14,783 


18,153,351 

25.930 


No adjusted gross income 


37,048 






$1 under $1,000 


29,876 
74,010 


14,257 
47,183 


- 


- 


- 


- 


•4,338 
•4,860 


•1.133 
•1.296 


29,875 
74,010 


13.124 


$1,000 under $2.000 


45.887 


$2,000 under $3.000 


107,823 


109,887 










15,794 


4.100 


107,823 


105.787 


$3,000 under $4.000 


145,899 


198,031 


- 


- 


- 


_ 


•5,675 


•2.536 


145,899 


195.495 


$4,000 under $5,000 


177,768 


314.457 




- 


- 


- 


24,120 


11.991 


177.768 


302.466 


$5,000 under $6,000 


173,292 


370.961 


- 


- 


- 


- 


32,655 


19.532 


172.330 


351.429 


$6,000 under $7,000 


179,999 


457.075 


- 


- 


- 


- 


40,683 


33.597 


179.023 


423.477 


$7 000 under $8.000 


263,125 


759.803 


"2,014 


"139 


- 


- 


40,004 


28,939 


263,085 


730,725 


$8,000 under $9,000 


289.934 


961.699 




- 


- 


- 


88,948 


80,858 


288,019 


880,841 


$9,000 under $10.000 


328.947 


1.213,786 


- 


- 


- 


- 


144,613 


173,872 


326,987 


1.039.914 


$10,000 under $11. 000 


435.093 


1,694,523 


•3.991 


•674 


_ 


_ 


173,997 


217,551 


433,706 


1.476.187 


$11. 000 under $12,000 


340758 


1.316.345 


•975 


•247 


_ 


_ 


92,501 


119,724 


338,856 


1.196.374 


$12,000 under $13.000 


336.277 


1.318.995 


•975 


•248 


_ 


- 


54,755 


75,073 


335.931 


1,242,674 


$13,000 under $14.000 


314.778 


1.205.205 








- 


54,859 


51,505 


313.803 


1,143,702 


$14,000 under $15,000 


356.510 


1,297.451 


•2,953 


•1,070 


-- 


_ 


45,500 


52,528 


354.400 


1,233,854 


$15,000 under $16,000 


322.592 


1.094.389 


•16,785 


•5,313 


_ 


_ 


69.129 


100.893 


318.327 


988,182 


$16,000 under $17,000 


314.249 


1.008.496 


•7,884 


•1,585 


_ 




44.571 


49.838 


312,370 


957,073 


$17,000 under $18,000 


330.196 


1.001.132 


•8,873 


•5,575 


-- 


_ 


55.955 


88.416 


327,386 


907.040 


$18,000 under $19,000 


349.010 


971.801 


15,723 


9,398 






64.114 


103.105 


333,593 


859,298 


$19,000 under $20,000 


300.464 


767.071 


19,755 


5,655 




- 


46.824 


68.661 


282,556 


692.753 


$20,000 under $25.000 


1.489.909 


2.867.256 


197,831 


72,321 


•5,305 


•3.057 


279,510 


311.510 


1.368.361 


2.483.424 


$25,000 and over 


1.556.228 


1.215.222 


710,247 


246,795 


308,009 


197.393 


226,477 


110.712 


1.130.215 


857,715 



' Estimate should be used with caution because of the small number of returns on which it is based 
— Data combined to prevent disclosure of specific taxpayer data 
NOTE Detail may not add to totals because of rounding 



Basic Tables 2001 



73 



■o 

0) 

in 

p 

< 



<0 
N 

tn 

>. 
n 

c 
o 



Q. 

E 
o 
o 

X 

I- 



a 
>. 
I- 

m" 

E 



n 



■o 
c 
n 

« 

E 
o 
o 

_c 

(A 
(A 
O 

o 

T5 



■o 

< 



o 
o 

c 

£1 

n 

X 

re 

I- 

■o 
« 

O 



(fl 






c 




<i; 


k. 






3 




u 


♦J 






q:: 

1 


E 
o 


E 


' 


u 


s 


* , 


c 


m 


n 




ra 




M 
« 
O 




re 


k. 




t- 


O 


< 









rt 


, 


1 


cn 


r^ 


in 


tn 


cn 


■^ 


■^ 





in 


CO 





tn 


^ 


in -q- 


« 


1 


1 




1 


t 


1 


OD 


1 


1 


1 




1 


cn 


cn 


1 





1 


1 (O 


1 ) 


1 




1 






to 




CD 


CM 




CM 


to 


r^ in 


IX 


1 








•o 


• • ua^asoicNi-^oiCMOT-aiininoin 


^ 


S ^ g gr' iP 
jp' • 


c 


T-»-CT>CM^tM*-CM»-CDC0CO 




c 




r 


• -^CM' Cl'^tNOtnt-CMOCOri'VU) 


N 




• CO. in ■<T CM_ ■^_ cD_ in p_ cn co_ 


1 


CM 


;; 


■r-" ^" uj o" Q i- oo* t' r-" to* oo" oT m' co 


00 




»- cm" 0' <n' to' cm" ^' ai r^" r-' ^" 
• <-ioi-rxintocD>-oco 


1 

E 






If 


<- 1- h- 0) CM 








CO -q- t- CM ■-- ■^ 


^ 




ri 








Cs 






B „ 




SJ 


' 'r^^s^ffisssKssassgi? 


<J> 


1 1^1 1 igj' ' 'gi^s^'r' 


1 1*- 


* CMN-ootococMTrooT-oin 


1 




c 


• cnoi'-'VCMf^'TiDintotnifiinT- 


<> 


jn jn P • 


f. 


S c 




o 


■.-■ • ' en" 1^" en" h-" in" ^' ai -r-' 


jJ 




»-' ai -r-" cn" 00" m" r^' cn ^' ^' 


w 


II 

z 




o» 


• ■-- r- ^ o m ^ 






SI 


CM OT 00 to 


< 




u> 


^ PI f- 






n 






c 




00 


1 1 ICD iOOcn<Dina3f^<r i |inj j 


I 


1 1 1 I 1 1 1 1 ! 1 1 1 1 1 1 1 1 


1 e> 


1 1 1 1 1 1 itDT-moN-^'TtnT-CMt 
■.-in"ienixi^O)r--inin* 
• fMCDcn* (^ -r- ■^ T- n 








CD CM^-cDOcnr^r)*^ cm 






in 


^ 


2 


O 


T- 






^ 




^ 




<A 


•q-" 1-" <-" o in V ■v" ^ 






a 


T r^* • • * 


n 

S 8 




1*- 


r • • spsp JN • I 
























" 5 
1 








O) pir^cTioiOT— m 


I 


1 I 1 1 1 1 1 1 t 1 1 1 1 1 1 1 1 


' s 


' ' ' ' ' ' '??^SSPSr'::2r'i 


1 5 


S 








■« 


• p jn to • . . • 




1 £ 
z 




li 


JM- fl- p- p- .-■ • 






m 


* 


Tax differences 

due to 

alternative 

computations 












ii> 


cMCNcntn^s.o^t-^T-T-in'.-'^cDCDcocM 


£^ 




1 : 1 1 1 1 1 1 1 1 ; 1 1 1 1 1 1 1 


00 


ogointD cDOcop^eocnocn CMi-cn 


1 s 


^fxinTTcncneocncM^rMCo^^'-r^fn^ 
^CDI^CMCDCDCO'-OOOCMCDOOin^COtMtO 

^ cm' co' cm' v" to' CD" to* 0" cn" gi" co" cm" co" r^" m" cm' cd 

■ ' t-tn'^incoincocMOCMT»-cootx» 

1 1 1 'r-T-incDino>cn^r».cM^r». 










r 


■ ' ' cm" Y Y *y ^7' "?" f?' cp 








s 


8 S S S S a K a ? S S 8 a £ !8 fi S S 

(DI^'^CDOTO'-'q-lDOiniDtOCDlDcntD'- 


s 


S9S = S5P:SaSS2i::S;SR 

r^»-Trin<ncMin--cncMincooirMrxcncn 


' s 


SSSSSSsa3SRISS!S2g8t 




E 
3 




^ 


K 


K 


co*-mT-(ntocn(or>-(Dm(0^eDCMCMr».in 






h- 


(D" <n cn" m" cm" r-." -c" r^" eg" co O gf i^" cm" o" ot en" en 

r-cncDi-i^inO'-(OcScp^cnh-r^CT)cncD 

■.-cooiocncDcDfor-inr^r^oi^N-'^'- 


oc 




tn T^ ai CO* ■^' m" i^" m" cm" 0" cn" m" cm" cn ai m' m' to 

T-'fl'cDCMininT-^cntotDtnr^r-tMcncnm 

"-^cDcno^r^r^omr^^tO^coo 








b- 








1 




o 


^ 










^' V oj' ■^' IX.' o' -q"' CD* CD ai uV o" < ai r^' ^' in 






w 


"'■j2<!j"Si;2'"aE!"S 


^ 




r* 


i-i-TTTrOCOCOCD'V'.- CMi-'^ 






■< 






(O 








(M 




^1 


































W 






^ 


iD'-i^ini-(nN-rxr--'3-^CMOcD<Ncoif)cn 


CM 


f-i-'Ccocncncni-T-m.-rM'-cDgoinr-- 
r^CM'>-intMCMCNcncn*^0'T^h-*^'-t 
rx'-cM^cncncncncn cdcd*-* • * 
r^' tt" 0" t~" 1-' T-" ' • • • 


: 


OtMOCMOtDCM'^CMIXT-^CnT-O^eOCM 

S S. S 2 S t 5 S S S S S 8 5 Sf. s s s 


O) 


° » 




a> 


Mr^T-coo(7itno'5tnT-'*cncnrx'T«nr^ 
(OCN'-incg<ocj)'Ta>incDcoin>nocor^o 











m 


O) 


*- 




E ^ 




(^ 


in cji" (d' cm" T-' aS cd' m' d" o" o" m" cn" co r*" cm' -v' cm 




K 


'-tn^cnio"tocMCD^Tinmr>-fD"en^-(OcDcn 

■q'lnh-T-CMtD^'^CMCM'^CM'VCO'^tM 

•-T-fM^'V'n-tncnoTON.'- 




S" 




r-CDenC-if-OiT^r^Cy-TOiOai'^f-C^ 





CM cn CM »- • • 











CMT-fM>nO00CDin^^_^C>4»- 


CM 




^ 








t-" in r*- CJ) CT>* r^ cm cn" m" ^-" cd ^' 









Cm" 1-" tN 




z 




0) 


















U! 


CMComcncDincncncDincD'-cn^tD^cnin 


(D 


otn^cDinmcomr^-co'TcnoincntoiD 


I Csl 


OOCMCMT-tp*-h.T-cncOrxt0CDtDcOtDCD 

'jco'CT-inSincorxfM'fl-^inTCM-w-tom 
inr^tnTi-oinin^-inr-inrMtncDcocT)'^ 










00)cocD30CMrxt-OJCncO(D^-rxr-T-o 
(Ncn'j-cocirxOmTaDCMCDOiDcntnh-''- 





CMaOCMUDfMCMCOrvjCDrOtMTOtDCDtD*- 

■^cnoooocncnooij-oDtncDtx'^cMCD 


* (O 




c 






r- 


«> 


T3 O 




0t 


cd' '-" cn" t" ■^' rx" ^" (d' cd" r^' co" o" r^" t" t" cm* o" cn 


c 


in" CM ix" cn" m" n." cm" r-" 0" m" cm" cm' cm V 0" cn 
CMCMCMCM* • * • »- CMinpcn' CMt- 


a 


0" en" in' in" ai cm" cd" en" cm' 0' to' cn in to' cd' 0" i^" cn" 






OC 


ixc*i(DT-rxinO'-^r^cDa3inf»*r^o^co 


CM 


(D 


0M^aDintn«-ino^-cnrxin^-tOT-t)tDrx 




1 






T-iDCJiin(n(DeDcoh-inrxp-or*-ooT-i- 


cn 


^a 


'-TcDO'-tocOcnm-q-t-in-q-r-coco 






*-" t" cn ^' S-' o' 5' oo" (d' cn" iri o' i^' cn" cm" ^' m 








T-' tn" ■<?" in" [^" cn cm" -r-' m' 0" r^" m" m" 










<i 


T-T-'VincO'^T-CM'-CO 






(O 








M 








Tf 


cD'-r^ini-for-.r~h-'»TT(MOcocMtDin<n 


<M 


-.-■i-^(Dcocno)--'-0O'-cM'-0Dcoinf~ 
r^cM'-mcMCMCMcOco" o^^r** »-( 
f^T-cMTcncncncnjn pjpj-^ • • 

CM CO CM ^ • • 


t 


OCMOCMOCDCM^CMr^i-'VCn'^O'TtOCM 
incno'n-'^rx'-tDcocoinocM^tMtoocn 








a 


cor-'-cooo^mo5in'-^cncnix^>nt^ 
cocM>-incNcn<n^cnincDCDmmocDrxO 


C 


r^ 


o ra 




lA 


at 


cn 


cDcncD'-O'-cDr^CMrxcni-oocneocDOO 


E 3 




C' 


in" cn CD CM •-* ro' cd" u-T o" o" o" >n cn" co" i<" cm" t" cm 

i-cococM^a)[--(^c050CDcnv»-cM 

CM>-rMinococDin^^^cM^ 




h- 


■r-" 0" V cn" in" to" cm" to' t' in" m" iC co" tn" h-" to" to" cn" 

Tinr«-^rMffl^'VCMCM'-CM'3-fni-CM 

*-'t-CM-<r-C'*cncno-<Tor>-*- 


q en 


















w 




p 


C k- 




<-> 


r-' m r>~" cj> CT>" r— " CM o)" in" r-" cD ^ 






e 


cm' t-' (m' 




Z 




at 












E 




s 


3in(Dini-cD3cnc3rx3P».cor^cncncDO 
5cnin^-cncDOcoincnCT)cotMi-r-cDtpr^ 

CimcnTON-'-CMinCDCM'-CnOD^^OT'- 


i 


■vincMCDCDing-Q^cocMkncniomQOj 
r^inco^cDOcncncnoO'-ooicnoo) 


= s 


inmtOT^tncnaacoi^co'.-ootnt^cDr-tM 


II 




« 


^^^i^cocn'^cntncpaotor^tncocoo 
cm" t" cd" f^" r^' cn" r^" rC t-" r^" tn" .-" co' ^' cm" r- 


p 






■«■■ id" «■■ r-" F^" o" ^" cd" ai o" cn f-~" i-" cn" ai co" m" co 
inepinT-<7>cDor~omincDi-r-.t£icO'-® 
(^cBmincMr-CMi-^'.-cDOinotD'-ScDcn 


r- 


u 


rx' T-" tt" tt" in in' tn to' lo' cm" co" cd" to" r-' m" co" co" en" 






s 


inO'-r^co^T-tom cntDa)co»-inm 


: 


or^r-cootD'-tD'-cococor^tM^'-tD^ 
i-cMtn'TOT^.coinh.cMn''-o^{oeotnco 


■O Q) 










c 


cn cm" cd" r-" cn r^" cd' cm' m' m" oo' co" to' <D ai cd' oo 






a 


cm' eo' in* m" in* cn r-* in ■^r in cn eo' m' tM" 0" 






cncDcni-^r^jtfincMcnT-TrcMiocMcn 






« 


T-CM^.0O0D'^tDCM''-'VCM'q- 


ra 




r 

tn 






1^ »- ■.- 






u> 


cn^cDtncncncMCDOcnmi-inmr^o^aa 
cj>ocpai^oirxinT-rxinr*-r-^CMcntocD 
CM cn a> oo r~ to >-_ ^_ cs_ co cn o_ o_ cd oi_ cd o r- 


3 


•q-i^cnoocn^-^-oo^Oi^cor^Oincn 


: 01 


oomcorxcntDaDcocMtnrxr-eotDrxtnen 


- 1 

2 ° 




s 


cDmoin^cnr^CMCpcboincncDtD^cD 
^■«-cotMcir-o^-fncDCT)cnointn^in 


• f 


ooT-r-cM'^co'-cnO'-tNinin-q-ooincoo 
,- (O Tl ■v. CD en ■^ m CM t^ t^ ^- cn cn to_ ■^^ cm 




^ 


^-ggScncocDcnco'^cDSriooininoo 
cocO'i-cD'-cnr-inr^r-cO'VinTfor^T-Cj) 


!■ 


cn" ^" to i-' ^ CM* ud" co" to" ' tn co" to" en" t" co" cm 
in^ino^inpiMin cnoocni-mm 
cnrMCNCM****' r ^ T ^ * i 


h- 


V 0" V cn" m* V ^ ^- to" ^" cn" V ^- m" to" v' 0' ^' 
opof^cptocDcncocpcnocMtDCMO^O'- 
cocM'^tomf^or^rt'-cMinco^to^'-i^ 


« c 






T 


(0 


3 - 


^ 







c 


^ 12 






co' o" <-■ co" cm' to" cn" co" cm" r-" *-" cn" 5" cm" cn to' cm" en 
^cntoO'-cncM^cntnincninrxcocn^ 




r 


T-' co" r>.' tn" cm" to" cm" m' cn' m' ■<-' cd r^" 0" cn 10" cm" 


< o 




OJ 






Wl 


i-CO^CMCMfxi-O'VCOr^^O 






i-rN(NT-<rcntococn<- 






p 


■.-■.- CM cm -^ ^ 






^ 


cDT-f^in.^cnt^f^r-.^'*CMOtDCMOoincn 
cnrx.-cnocnino^ini-^cncnt^^iOfx 
tncM_i->ncM_foa>^tj>mcocoininotDr»-o 


cv 


«-»-^cotntna>T-*-g3T~cN'-cocoLnix 
rxtNT-incMrMCMtnto*^0'^'rr^*^'-t 
r^^cM-vcncnoicncn coidt-* • 


t 


OCMOCMOtDCM'TtMr^ --^CnT-O^tOCM 

intno^^r^T-tDtDcoinocM'-tMfoocn 
(ocncD'-o«-tDi^cMr*cn'-oo(ntotDtD 


"? g 




O) 


a 


* 9- 




u 


a 


« 


u £ 




CN 


tn tn" CD CM* T-" co" co' *ti 0' 0' 0' m' cn" m" r~-" cm" v" c 




■ ^■;s'S;="rr 


1^ 


T-" 10 ^' 0" in" to* CM* to" V in" in h-" 00" ai r^' to cd tn" 
^inr^T-cMtOT^cMCMT-CM-trtnt-tM 


-Q 3 






^cotncM^cnfxi^tn^otDOivi-cM 

CM'-CMlOOtDtDin^^^CM'- 


a 


c 


i £ 






CN 






i-^CMVVvcncno'^or--'t- 




(■ 


t-' in" h." cn en r^" cm" ai in r-" to' ^' 






c 


cm" --" cm' 


z 




O) 












^ 1 




g 
































; e-i 


10 




































i 






























d 




g S 




r > 




























888g 


i = 

E 5 
S 

|i 




























8 8 8 g 


\ n 

r. n 

U S 

Q£ 


























8Sgg 




If 




£ i 







s 


8 


8 


8 


8 


8 


8 




8 


- '^. P. P. 0" 
^- ^- ^. ° ° 0" 




a 


a 




8 


8 


8 


8 


8 


8 


X 0_ Q 




8 


8 


8 


8 


8 


8 


8 


g g g P P P g ^ 




£ 1 




P. in 0' in 0' 0' 0' m" CM in T-' ''^ ** ** •'^ 


8 0. p p P P P P 2 s a p s a 2 5 

". inomoooinocMin'-*^'^*^*^ 


■ 8 P P P P P P P Q S s P 5 a S « £ 

*-■. inoinooomocMin'-*^'^'^'^ 5 


ra 3 
o ra 




li 

C o 




u.a>a)(DtDa>1Da)tD-DT3T3^^^^° 
QJ-0-0-a-OT3T3-DT3CC:C ^ ^^ ^^^O 


O'-CMCMe0'J'l/>rxi-*««/»W»i: != != i: 


5(1>T3T3T3T3T3T3X)'DCCC-'-'-' "'O 








-1 






StJCCCCCCCC^ 3 300000 




fZ>T3CCCC.C.CCC 3 33000CD 


■0 P 0' m' 0' m" 0" 0" 0" m" P *". P P. 0" 




IT 


^^-C D 3 D D D 3 D -'OQq22°2° 

"o 0' m' 0' in' 0' o' 0* in" S °- "^- °- °- 
Cin^^CMCMfn^inrxi-cMtni-^-cMini- 


K 


l^-CDDD 3333 ^OOoSggS 

■D P o* in 0" in" o" o" 0" in P "". P * 


1- .y 




trt 




_ 




C3" _ 








CiOi-i-CMCMtn^,^^^^^"^^'"'^"' 


>- fl 


CinT-^cMCMcOTinr^'^cMin^'.-cMin^ 






1 


3MMMWWMMWMMMMMMMMM 


1 


" I 


3m«««««»«»»»mmmmmm«^«^«^mm 








































































































1 



74 



Individual Returns 2001 



CD T-inf>.cvjcoflocjTfOiniO'*0(Oi-n^ 
(D ^" »-" (VJ ■*" <o »-' ■--" N T-" in O* CO h-' CD 

CM D lO Ol CM T- 



• W CVJ O « 
) (O ^ (0 CVJ 

• CJ CO S- o 



So CD o> en o to (o 
^ V (0 CO ^ ^ 1- 
- CD <n C\i CM ^ CD I/) 

W ^ ey ^' ID r^ ri iri o »-* eo V o co" 

**C>JCD(DCONC>4UlC» 

*- CO ^ o] CO tn 



•-CJiftOcoeDOTcnoicsit 



■o 

(A 

3 

< 

O 

0) 
N 

> 
D 

C 
O 



3 

a 
E 

o 
o 

X 



O 

o 

Q. 
> 

> 

n 



X 

m 



■a 
c 

(B 
0) 

E 

o 
o 

c 

(A 
(A 
O 

O 

■a 

V 

In 

_3 
< 



o 
u 

c 

n 
a 

X 

a 

(- 

(A O 

£o 

3 



« On''^(D^CO*-^<00>(DeDO>a)(Oi/100> 
« ciic\JTf^'ir)<b{i)cri6cy(6oSoi»-^c*jcn3en 
^ T-*-»-ojcjcn(OP)coe5 



1-^ oj o d rj (D r ^ ^* ^* " ~' ~ ' ~ ~ " ^" 

« 1- CNJ Cy CM CM ' 



»- '-■'-■^cMcaeMeMeuejeM 



I ■»-0)^'veocMcnin<D'-' 



- ^ O) (D ^ CJl CM 



CO ^lOcotontoocDCMOcov^oor-T-; 
(0 oJ'^'iruioJdr-oi'^oipebcbcsicri^oi 

CM '-CMCMOJCMCM'-CMCOCO^CJCMCOCJCMCn 



^ (p(DCC>^i-;0)^Cn(0eDCMCMO0>C>jaD^0) 

»- i^coioihiii^uicbNOiuico^coeoeDcocM 
(o T-^..-,-^,-^^^^(Mcn'»^^^in(D 



inocDi-h-cnncDcoaoNcocMintocDi 
0)muiooa3r^cNj(D'T0>cMCMa)pj^' 

'0'-<ncNJCM(OOOCMntOCMtOCJ>CM(0'-t 
" (D* '-" O" O (O T cm" '- 1^' co" to" CO OD" -t O" 0> 

r^<ocMOO<£>ococoocoina>(or^r^ 
o>r«.(00<D(DCJCOui(j}(D'-r-ifico 



CO CO 
CM O 



to 0)(Dsr^t»-'-'-»CMinCT)^0)0'-m(Dj 
lo oomcMtfJoitocooeooO'-cofv^j'fl'r^' 

UJm^^^01CM0)^0DCMCOeDOCMr>-VCT> 

CO* to d cm' in d d^ cj ^' < ' en r-." to" a> cm i-' ui 
CM^inin^T- — • t-i- nvcjCM* <-»- 



CD 


3 


CO 
CO 


CO 


o 


s 


CO 
CD 


in 

s 


5 flo f. 

2SS 


r». (» f- 
CO 03 ^ 
a> iD T- 


CD 

eo 


m o> •«■ 
m CO CM 
1- en ^ 


eo 


CO 


in 


i 


s 


i 


CO 


s 


2Sg 

o o r- 


^ m CO" 

O 3> CM 


i 


■* d ■^ 














eg 


V 


^ (0 to 
<- '- ^ 


1^ (O cu 

^ CM <- 


CD 


E^SiS 



_ E 




^»-'*(OtOCOO)^»~(0**CMi 
NCM^-ineMCMCMCOCO' O^' 



o* h.ocoi-inr-.eo'^tooDco^tooTroo*-*- 

m CO'^CO'-CMCDCMCOCOCOCMOOftr-.QOQCft 

V (0*-(Sini-cvjiAcoaDr»r^(oo}(nSco«aD 



■ CM * CO ^ o> o> O ' 



(DO(D'-^■cJ)co^^.Oln^'CM^oDO — as 

ooininooffli*-mo)r«-tDcocMcnTrco^O) 

o»-cocviCM<DcD^m«-'<rr^O)Oin(Da)'- 

(D 1-' d d to V cm' o" in ^' iri *-* oo" ^" d to co" co' 

r^tocMooiDOintDC3cuinc3)top^r*cMO 

or^tDotDtocMOoinouji-r^incomcn 

co" r." T-" ■^" in" d^ <J> cm" i*-" m" o to" O) cm' d" ■*" 

■•-»-coTro)ootoeo^'<- cm'-'- 



(D o)(pf^f^r-'-f-cocMino»^o>0'-in(D: 
CD ooincMcoc3JcocoocooQ^coh*Tr^r«. 
lOui'-'^'rtncvien'-cDCMcoajocMf-'va) 
n to d cm" iri d d cm •-" n-" ' en n to' to" cm' — ' tn 
CM'Vinin^'---* •-«- covcvjcM* -^ y 



■inaDr^tO'«oaDCMaD 

icocDC\ioinin*-t3iv 

icoeocnmtoo^^cM 

' CD' r-' ^' cm" — " tJ> co" cm' co" ai iri ^' to' cm" d co" d h-" 

T-coincDO>in^to^aoooo)cvico — CMr« 

T-toincooO'-por.c3JtDOjTi»~cMtD 

cm" v" V to to" r-" (d" cm" flo" cm" cm" m" 



f o 



r^ oooO)eoo)tncDtoi-c\jcMOJh»inOTt-<ro> 
1- tO'J'tocM'-coininBCMB'-tocMN^inf* 
cv ffl_ CO co_ to ■* r-- in co_ (D in --_ co_ t in o_ to r* o 
v" to co' ^' tt> co' ci ^ iri d oi ai iri ai co r*' cm V cm 

aOinCM»-tOO>tJ>inCMCV10><001'«T»-CM 
_CMtD — cDlnlncbcoco■*eocM»- 
m' *-' ^' to' to' to" <o' T- oj iri r^ to t^ 



■VfflCOCOO>T-T-( 
J »- in CM CM CJ CO CO ' 
■ CM ^ O) O) O) O) 0> 



■ CD CO m r^ ; 



to r«.oco^inf^cD-<rtototocofflO"*r*.T-»- 

CO eO'^tOt-CMtOCMCOCOCMCSIOOepi^QOQfJ) 

« tDT-aoin-^cMu?cocDrvh.tooO)ftoototD 

ii 



3t 
t_ . 

T- CM n CO ' 



e» o* o -v O r«- ' 



CM inoeoototoeocococooi^o^ocMinr- 
voco(D^'<TmcMOO>r-»ci)Oir^rvaocot-o 
r^totooeooitootDincocooocoaooto-^ 
r^ ^" co' »-* d cm' o) od' oi iri < ^" iri < co" d ^" iri 
O) r*cotorv(j)OtocM--c3Jr»-toc»cooin^ 
T-^ T-0)comcMCMin(Dincoop^(OCNjif)CM<o 
oT cm" co" n iri ^" oo" ■«»■" cm" --" 



n ; CM to rr iTT' I 



ui ■^ ■v ■*- o o t_ 

3 CM (O CO CM to to c. . _. 

^ in to_ O) in CM CD o tJ> r^ ' 

of co" to" d to" ui ^" V ffl CM ai '— »- ^' r-' o> to" CO 

fs. T-itftocnooootvjroocotocotnr-r^ 
^ CMeMr^r*tDr^ineocMincMiO 



^ inco(0(DOODT-o)h.oincMi-r-.T-minoo 

o> r^totptoajcotoF-ffltoinCTito^in^cMO) 

CO V o)_ OT "* <D to CM K-_ ^_ r- —_ N O) ^ o (ft CM in 

CO to ^ m" CO lO to ^' cm" 1- <t) to' to" ^' to' d co' to' ^- 

1- (OCOO)'*COCOr^'<tTfQ)CMOO)CM'-'- 

»- eocMint7)0>totonO)^'* 



N CO o in c 



CM r-uioto-^ininTfOcjitoocointocMOif. 
u) CDinaoi^h-oiin'^^CD^h-cocotDip^co 
q_ 00 ^ ^- in co ^ r- oo o o to co to_ to r-^ 5 n o 
hT to' r^' to to iri co' cm iri cm d d r^ ai to' r^ d -tt co 
-■ ~ ~ * ■" ~ - -) r- ui CM o r -■ 

) 00 N CD CO 



■•"Tinvcoin'fl'h»tocM 



iQoo — cointp'-ocoin»-'-opCT>co(Dui 
■ 0)eo^cMin^O)cDO)^(OcootDcMO)ino 
'^coi^'^O'-totDO'-incoeooj'^'^tD'^i-to 
i" co' cm" eo" cj r-' n" ^ oo' iri ai cm" cm" ■»" ^ of eo' iri oo" 
iNcoajtof^in^cMCD'-cMOjtotoor-r-'- 
^ »-cDO)m<j)coco'*oeof^a)T-QocoT-cM 
r •-" ■*" cj> •** h-* d V eo* r." d to" d r-" oi cm" ^" iri 

•-•-^^OaO^CO'V'- CM'-»- 



_. _■ ■v T- CO '- in (o ■ 
)cocM'-*-r-Trnr^ 
0)CMinoO'*cor«.-v(n 
N to' d CM iri o" d eo' •-' d d n" co" oo" pj '-' oi 
eMvinin^»-»-* ^-t- co^cmcm^ '-i- 



COCOO>CO^i-CD0D-tl 

cD'*0'-r-<3>»ntotoc 
N*-r^ino)CMO' ~ 



Scoeotocoiooicgr^coco^i'imintntoinN 
tJiooo(0'-(peoc>j<7i^o)CM^intppjcNjin 
r^(0'-i0'-t0O0JOl/)r-_Cg^C0CM00CMCMK 

V O)' ^' oo" to' ^" iri r-" p^" iri 1-" in" to r-' v' i*-' co i*-' d 

g«-vtocMinin»-vO'-coocMoo»-T-(Jitn 
--■VtDOOVODOOCOtOCMCMt^h-^CM 



CM ina>cocM''-otOLnooQin(ncor^cM^c>j 
lo i-cococM — O)r*.h.co'*ocoo)'*»-cy 

T-_CM»-CMinO<DtOinV'^'J'CM'- 

(o ■--" iri r«.' d d N cm" d iri < to" --" 



S— i-Tcocococj)— i-e 
SCM'-inCMCMCjeOCO' 
fflNi-(M^O)0)0>0)0) 
^" < 3" d --' r-" T-" ' • ' 
O CM to CM ^ • • 



- CM — O) <o in r«- 1 
> 1 -v r~ • '-J 



o o 
r* in 

CO (O 



CMOCMOtOC\lveMr^^'?0)^OiTCOCM 
t3)OV5h-'-tD<DtOinClCM'-CMCOO(n 
0)tO'-0'-COr^CMt^(»'-000)ODtOtO 

' iri ■*" o)" iri to" cm" <d" V in" m" p-' co" tn" r«." to" to' to' 

■inr^^CMCD^^CMCM^CM'ttO^CM 
■r-t^t-^^VOiOiO-^OT^'r- 






0) 

E 

o 
o 

. c 

CO — 

» '& 

XI o 
aj '- _ 

t- 3 



u 



00000 

O O O Q O O 
000000 

P. iri d iri d d 

O — CM CM CO T 

•- M V» M M M 

W ^ ^ _ ^ _ 

•- (1) O 9 <1> 4} 

■a 13 TD TD T3 

^ ^ - C C 

3 3 

) O O 

I8S 

. '. o' iri d iri 0* 

} M W M j» M «A 





000000 
000000 
000000 
iri d iri o" d d 

^ CM CM CO ■* in 
W Vi »* V* V* Vi 



00000 

"1-888, 



> o o o 
) o o o 

> o => d 
) o o o 

> o o o 
\ ° ° d 
■ CM in ■- 

» V> ^ M 



Ig 

i-Ss 





of 

I i 



^ 0) 
O ■D 

o ■" 

5s: 



fl 



Basic Tables 2001 



75 



E 
o 
u 

c 

(A 
V) 
O 

O 

■a 

0) 



■a 
< 



0) 
N 

V) 

>> 

oT 

E 
o 
u 

c 

V) 
(A 

2 
o 

■D 
0) 

I/) 

3 

< 
O 

a> 

m 

c 

0) 

u 

a> 
Q. 



(0 
10 

X 

ra 

H 
V 

E 
o 
u 

c 

"(5 

4-* 

o 



H c 

E ™ 

o g 

- ! 

«rf o 

p f 



(0 

c 



CC E 

I ^ 

< s 

<N " 

CO s 

a> ^ 

« = 

K < 







2 

E 




tn 


tD 


CO 


in 




CN 


en 


en 


CD 


CN 


C 




a 


(N 


1 


1 


1 


r- 


in 


CO 


in 


00 


S 


r-~. 




CM 


in 


r^ 


in 





a 


r- 





cn 






CM 


CM 


r-~ 










CN 


■^ 


r- 


to 




CO 


■"T 


CO 


r^ 






cn 


CC 








^ 


CO 


in 


CM 


CD 


h- 


Ji 


in 


a 





CO 


PI 






p 




5 


CS 













c 





cn 


■c 











in 


in 






CD 


00 











CN 


in 


t^ 


CD 


r>- 


CD 


CO 


in 


u 


cn 


CM 


00 


CO 


CM 


CO 


CM 






•^ 












§ 


(7) 


u 


CO 


01 




^r 


CD 


in 





CJl 


^ 


r- 


■^ 


CM 


Ul 








r 




■V 






00 


cn 


cn 


CD 


u 


r— " 


O) 


^ 


CN 






T 








P) 


O) 


in 








M 


CN 


CN 




CVJ 


CN 







CD 


en 







CO 


m 








en 


-q 




m 


r^ 


CD 


PI 


CD 




CN 





tn 


cn 


CO 


CM 




■<r 


o 


IV 


t£ 


PI 








a 








c 


C 


01 


CO 


in 


CO 


TT 


m 


CN 


u 










(0 


en 




CD 


r- 


CM 


■V 




oi 






CO 




r) 


''r 


ui 


CM 














o 


















CO 


CO 


r^ 


CM 






u 
















CM 


CD 


CM 






^ 






























0) 




ifl 


n 


CJ3 


r- 


in 


CO 


»T 


in 


CO 


co 








CM 




1 


1 


1 





CO 




en 


CN 


CN 




T 


p] 


p 




CN 


CD 






in 


cn 


s 





CD 




CN 




t? 




r 


tJi 


CO 


C7) 


CN 





■^ 


in 


s 


■^ 


in 


CD 


■^ 


00 








in 




■^ 


in 


c 


CN 




CM 


PI 






CD 


in 




CO 








^ 




r- 


CO 




£ 







(N 


CD 


CN 


■T 


en 


in 


CD 


r^ 


■^ 


en 


00 


r- 











CO 





00 




■v 






PI 


a 




r^ 


■^ 




CD 


CM 


00 


rv 





■q- 


in 


in 








CO 


CO 




en 


h- 




h- 





in 






CO 


r- 








CO 








'J 


PI 


01 


r- 


'J 


cn 


^ 


s 


■^ 


8 


CO 




CD 




CM 




to 









h- 


5 b -O 


CD 




(£1 


5 




CO 







in 




cn 


CD 







%ti 








in 


CO 


en 


CM 


en 


•^ 


en 


r- 


■q 


Ol 


CO 


CO 


in 


PI 




P 





















■V 




CN 


O) 




CD 


in 


CN 


CN 




en 


p 













CO 


en 


en 


CN 


PI 






p 


TT 


T 





en 


cn 


C3 




O) 














p 




CN 


CO 









in 


en 




en 


CO 


CO 


a 










CM 


in 




n 






r-- 


CO 






CM 


CD 


CD 


in 


IV 


oo 


p) 


CO 












O) 






CM 


CN 


CN 


CO 


in 


in 


CN 


CO 






in 














CM 


-T 




CO 






K 






CM 






















in 


Ol 




rt 


























(N 
























































c 
3 




N 




(N 





r^ 


CO 


CO 




■^ 


r-. 


h- 


CD 




a 


1 


1 


! 


CO 




1 




CD 




~ 


cn 





t£ 


CM 


TT 


cr 


CM 


CM 


1 


^ 


r- 


■<T 


CO 


■q' 


en 






£ 















h- 







CN 


a 


t^ 


CO 












in 











■^ 




lo in 


n 


CO 


in 





CO 


■^ 


CO 




PI 














a 






^ 


00 


CJl 












in 












en 
















CM 


ui 


■* 




00 


CN 


IV 







■<f 


in 


■V 


m 


CO 






o 


£ 


h- 


f^ 





CD 


r^ 


CD 


CO 


CN 


cn 






en 




T 








S^ 


T 


m 


cn 


CD 








in 


^ UD 


oo 


in 


CM 


»; 


|V 


^ 


en 


CO 


^ 


r- 










■« 





r^ 


■<T 


r- 




c 


C 


CM 




>- 


CD 












CM 


CO 


Ol 




p: 


5 


CO 




«o 





CO 


r^ 


in 


CO 


in 


■^ 


O) 


m 
















u 


Oi 


rsi 


CN 


rsi 


oi 




CO 


r 




■T 






e> 










in 


in 


r^ 


01 


CO 






1^ 


CM 


CM 


*- 




Cm 


CM 


CM 
















2 










CN 












CN 








u 


























•* 




CN 




















0) 

E 






E 




a 


CM 


CN 




h- 


CN 


3 


in 


C^J 


r^ 


3 


en 




K 


1 


CD 


CD 


? 


CO 


in 


TT 


r^ 


a 


00 


CD 







CO 


CM 


in 




p] 


01 


a 


CM 


a 


in 




in 






CD 


in 





CN 


00 


CN 


CJl 


CO 




00 


tc 




r- 


'^ 


in 


in 


Ol 


CN 




PI 




in CO 


CN 


PI 


Cs 


CO 


TT 





p 


CM 




o 






r- 




en 


CD 


CO 


T 


in 


CO 


■^ 




CO 


CO 


en 


CM 






CN 


CO 


■^ 


r- 


cn 


CC 


in 


p: 


O 


CD 


u 


CD 


cn 


a 


Cs 


CC 


CD 


^ 


00 


in 




CN 






o 


S^ 


u 




CN 


CD 


CO 




in 


CN 




in 






■^ 


c 






r-. 


CO 


CD 




Cs 


CC 







p- 


r-. 


ai 






in 


c 




PI 


rv 


01 


01 





s 






in 


■V 


CN 


r- 


r^ 


tN 


<£ 


U 


c 








en 


u 










in 




iC 


ir 


m 


in 





01 


a> -q- 








01 


c 


^ 


CD 


01 


CN 


r- 


•V 








f 




CO 


co 


CD 












S 




r«j 


CM 











1^ 


CD 


•q 


CO 


tc 


CM 


in 


CN 




M 


CD 


m 


CN 


CM *- 














O) 

1 




ra 
o 




r 














CN 


CN 


CN 








h- 


















CN 








r> 
























1 

o 




0) ^ 

1 § ^ 




r- 


U3 




in 


^ 


CN 


CO 




CO 


en 


CD 


en 


en 


»^ 




cn 




r- 


en 


h- 


•^ 


r- 


n 


CD 


^ 


h- 


r* CN 


PI 


CC 


P" 


■q 


in 


to 


■^ 




c 


en 


01 




o 




U) 


00 


■^ 


en 


00 


•^ 


CO 





in 


(O 




en 


T 






s 




CM 


00 


r^ 


r^ 


CC 


00 


CO 


CN 


r^ 


oo in 







CC 


■^ 


a 


CM 


PI 


PI 


CC 


oc 


^ 



CO 


0) 




o 


CN 


r^ 


CD 


00 


CD 


CJ) 


CO 


CN 


^ 


oi 


CO 





p 






en 


CO 


cn 


IT 


IT 




r^ 


h- 


01 


CM 


r- 


cn 




CC 




■q 


CM 


CD 


00 


00 





Q. 




f 


ID 


en 




r*- 


in 






(D 






en 


n 


n 




CD 









en 






in 


■^ 


PI 


PI 


p> PI 


CN 


Ol 


IT 


oc 


rt 




Cs 


(n 


en 


p] 






>n 


^ b T5 


in 


r 


u- 


in 




s 


CO 


en 


3 




s 


en 


CM 


en 










CD 


CD 


CD 


CN 




r- 






CM 


'^ CO 


8 





IT 


in IV 


00 


00 


00 




a 




£ 


-5" g « 






in 


CO 




00 




5 


in 




CD 


^ 




• 


5^ 


cn 


CN 


01 


CC 




in 


£ 


a 


01 


(O in 


rv 


^ 


CT 


PI 


Oi 






(C 


CO 




0) 


< o a> 







n 


■^ 




00 


en 


r^ 


CD 


CO 


in 


r- 


en 




p 






CN 


CN 


o 


CD 


Ol 


P- 


r^ 


in 


h- 


f^ 


tN" co" 


^ 


(D 


C 


CD T 


TJ 


CO 


c 






cm' 




"O 




U) 




CO 


■<T 


CO 


CO 


CO 




(D 


h- 








tc 








CM 


CM 




■^ 


IT 


CD 










CO 


P' 




















0) 
D. 
CD 

CD 

s 


c 


O) 




■^ 


























CM 




















































c 




















































































D 




es 





CE 


CD 


in 


^ 






■<T 


in 


in 


CN 


c^ 


Ifl 










CO 


IT 


CM 00 


CD 


er 


c 


CO PI 


CD 


00 CM en Q 


^ 


CC 


CD rv 




P3 






£ 






CN 


f 


■^ 


CN 


CO 




s 


^ 




Ol 


CC 


CC 














CC 




0> CD 


CD 


PI 


IT 


'- CN 


in 


CM ^ ■r- 






CC 


IV CJl 


in 










? 







in 


■^ 






CO 


^ 


CD 




cr 


CC 


n 








1 


CC 


CD CT) h- 


in 




C 


10 


■q 


pj pv 


■<- CO 


rv 


p' 


f^ 




IT 


T 


c 




•5 


^ 





in 


s 





CO 


■^ 


in 






CO 






er 









en 




IT 


IT 


CC 


00 Ol 


01 


CC 


PI ■d-' en 




co' cm' pi cn 


1 




PI CO' cr 


■V' 










M 


n 


^ 






in 





CN 


a 












CO 


5 








CD n 


00 


m 




00 CM 


oi 


CD ^ 


in 


■^ 




CD 






CD 









U 




■^ 


■^ 





r^ 


CO 


CM 


^ 




CN 













n 


cn 


CC 


■q 












a> T- 


PI 




to PI ■r- 














o 




^ 









■^ 


CO 


C^ 






CN 












h-" 
























a! T-' 


T 


CO" 


















l~ 
























































































ra 


























































































00 


n 


in 




CN 








cn 


cn 


00 




CO 


5 




CM 


■c 




■^ 


P- 


CC 


-q 


r^ 


CN 




c^ 


o> en 


01 


IT 


rv 




in 








IT 


CS 












u 






s 


(^ 


cn 







a 




in 





rs 


in 











u 


CN CC 


a 


a 




a 




43 


-q 


CO CO PI 


00 


CC 






-q 


in 










a 


CN 


CN 


CO 


r 


in 








00 


■^ 




f^ 


TT 











IT 


in 1 




5_ CO 


CO P" 


CD CM ■<- 


Cm 




c 


CS 


CO 






8 




n 










00 


CN 


■<- 





T 




(D 


CO 




(M" ^ 


jr 


C31 


00 





rs 




'I 


CO 


in 


CN 


r^ 


n* csT 





rc 






1 


in 


01 


h- 


h- 


^ 


co" 






ro 


r~ 


in 


g 


^ 


in 


CO 


in 


CO 


^ 

'C 


in 


TT 


CD 


5 


Tt (0 






CO 


CO 




CC 


CO CO 


CN 


a 


cc 


CO 


PI 


■» 


r- 




CN 


in 


in 


P" 


in PI 


Oi 






c 




01 


CN 


01 





(D 


in 


■C 





h- 


CN 


"» 











in 


n 


■^ 




CD en 


r^ 


CO 


IV 


CM 1- 


a 


rv 


en CM en 


CN 


cn 


C 


f 


CO 


CO 










r- 






fO 


00 




in 


CD 


■^ 


■<T 


00 


in 




cm" 










cs 


en" cd" in 


^ 


PI 


fv 


^' 




p" 


CC 


cn 


PI 




CC 


er 


in 


m 






ni 




CO 














fO 


■^ 




cn 


a 




p: 


















CD 


h- 


u 


a 















Cs 


Cm 


r^ 




Cm 


■V 






5 




ec 


























w 
























p- 


Ol 

































^ 


CO 


■^ 




en 


CN 






c\ 


h- 


in 


n 


rs 


|v 


CM 




in 


^ 


Cn 


IT 


cr 


CC 


CO 


CM 


CC 


c 


10 ■^ 


CD 




er 


p- 







CD 




c 


■^ 








^ i 1 

— y fl) 




u 


<M 


cn 






CD 


CO 







m 


■^ 


in 


tc 


PI 


m 







cn 


01 


a- 


in CD 




in 


r- 





01 


5 


•'J 


cc 


01 






■^ 


p" 


CN 
















Ol 







■V 







■<T 


00 


CN 


in 


CO 


ft 


in 




o 


■q 


CD 


■^ 


CN 


CD CD 


CO 


Cs 


■^ 


CM en 


CO 


a 


G 


■^ 


in 




CN 


CN 










TO 




a 


in 






CO 




■q' 


h- 


CO 


r- 





CD 


IT 


p 


in 


CO 




r^ 




m 


C 


CC 


CJl 


CO 




CO 


CO ■^" 


CM 


in 


PI 




rv 


00 


TT 


a 


TT 


CO 


ai 




^ 


^ £ -D 




(0 


a 


m 




r- 


en 


en 


CN 


CO 




a 


a 


Cs 





CO 


r 




en 






in 


c^ 


^ 









CM 


cs 




CS 


\ 




CO 


01 


CO 


IV 


CN 






^ — u 














CD 




CD 


CD 


r^ 




IT 


u 





■q' 





5 


-« 


c 


CO CO 







in 


■*- C^ 


r 


S 


■<J 




■q^ 


o 


fv 


rv 


rv 


-^ 




f || 




f- 


CN 


CD 




00 


r^ 


^ 


CD 








CO 


CC 








CN 


CO 


CM 


in 


<T 


CC 







CM 


^ 


0" ■<)■" 


rv 


■^ 


■^ 


PI 




CM 


to 


•^ 


00 


IV 


in" 








-^ 




CO 


00 


c^ 


in 


<n 


■^ 


CD 




CD 




CD 


in 








CN 


CO 


1 


^ 


OJ CN 


CN 


in 


iv 


m 


PI 


h- 


01 


c 






u 


T 


c 


CN 


CO 










n 














-^ 


^ 




r- 




CO 



















■Ni r- 


CO 


cn 




V_ 












CN 




CN 
















in 


























PI 
























^ 
































E 

3 




M 


CN 


1^ 






Ti 






CO 


eJ3 





CI 


in 




^ 


CO 





CO 


in 






3 


CD 


~ 


in 






CM 




a 


00 


cn 


cn 




CM 




00 


^ 


in 






W 




r^ 


CO 






r- 





CO 


00 


h- 


to 






CO 


r* 


^ 


CC 




CN 


in 






^ 


^ 




c 


CD 








CN 


P3 





in 




in 




CM 










h. 


CO 






co 


en 


en 


T 


CO 




CM 





oc 


CO 


CN 






cn 


en 


CD 




CN O 








in r- 




01 


01 


01 


PI 


CD 






a 


CO 


CO 






•5 






r^ 


in 


h- 


CO 




CO 


in 


r- 




r- 




CO 


u 


" $ 


jr 


CJl 


r^ 


CO 


r- 


CC 


CS 


in 


CO 


in 


^ 




in 




CO 




oo 


«T 






p: 


CD 





CO 














CD 


(£) 


CN 




in 


s 







r- 


(0 


CD 


o 




CO 





*; 


Tf 


PI 


CD 


r- 


CN 


CM 


cn 


in 


CO 


r^ 


CD 


Cm 


00 


'q 


^ 


CN 


en 


r- 


CO 


CD 






OJ 






CD 


CD 


n 


CO 







CO 




00 


•^ 


in 


T 








CO 


■^ 


CD 


Cm 


a 


1^ 


CM 


CN 




o> CO 


r- 


cn 


^ 


in 







r- 





Cm 


cn 


CM 






X) 




in 




■^ 


ID 


r^ 


h- 




CN 







00 


00 


CM 


ei 












'J 


ir 








CM 


CM 




■^ 


in 


in 


^ 


•<r 


CO 


PI 


IT 












E 
2 




ai 


























■^ 


























■^ 
































E 































« 
E 


























































O) 




























3 
























































13 


3 
























a 




£ 
























































I 




E 














8 












8 














E 


c 


§ 




« 




8 


E 


E 


E 





















1 








in 





in 





a 





in 









c 







ir 





in 





a 




in 





CN 




D) 







in 


C! 


in 











in 


c 










< 









CN 


CN 


CO 


s 


in 


f^ 




V 





'0 

-> 









CN 


CM 


CO 


a 








M 


a 


C 









CM 


CN 


p 


a 


1/ 






(/ 









CD 




« 


m 


W 


w 


tfl 


(fl 


M 


w 


a 


c 

E 




V) 


M 


M 


m 


w 




M 


M 


a 




« 




m 


M 


m 


M 


M 


M 


M 


M 


a 













a 















a 








"□ 








a 


a 


a 


a 


a 











X 











a 


a 


a 


a 


a 


a 


a 


■0 















■a 










"O 


"O 


c 








a 


■a 


■a 


T3 


■D 


TJ 


XJ 


n 


n 


c 








a 


■u 


■D 


■0 


T3 


■D 


■a 


■a 


■a 


c 








0) 











c 










c 


c 











■a 


c 


c 


c 


C 


C 


c 


c 


c 


3 









T3 


c 


c 


c 


c 


c 


c 


c 


c 


3 









N 




in 


u 


13 


:3 




















in 


c 
3 


3 


3 


3 








3 


3 








in 


c 

3 


3 


3 


3 


3 


3 


3 


3 


3 










w 




M 












i 




i 








M 














g 


^ 


^ 


^ 




m 


^ 


g 


^ 














g 








2 


ci 

c 


E 


a 


in 





in 











a 
in 


8 


g 


2 


a 
■0 




c 


in 


a 


in 


o 








m 




c 






"5 
*• 










in 





m 











in 


g 


8" 








in 






CN 


CN 




3 


in 


r*. 




CM 





c 


in 






CN 


CM 


CO 


■n 


in 


r^ 




CN 





C 


in 






CM 


CN 


CO 


a 


in 


IV 




CM 










1- 


z: 


M 


V 


m 


w 


w 




OT 


« 


tfl 


w 


►- 


^ 


M 


M 


M 


M 


M 


M 


M 


M 


M 


M 


M 


t- 


3 


M 


M 


^ 


M 


M 


M 


M 


W 


V) 


M 


1 



76 



Individual Returns 2001 



0) 

E 
o 
o 



(0 
M 
O 

o 

•a 



■a 
< 



0) 
N 

CO 

>> 

E 
o 
u 

_c 

M 
W 
O 

O 

■o 
a> 

(/) 

3 

< 
O 

a> 

G) 

re 

*j 
c 

0) 

u 

0) 
Q. 

re 

v> 

re 

X 

re 



0) 

E 
o 
u 

c 



X 

re 



E 
o 
u 

c 



COOnCOOCM-^OiCDOCDCDO 



CM o in 
^ N. O) in 



(Ninr^'^CNcocMtD 





CO 




8 


§ 




oo 


CT) 

CD 






CD 


O 




r) 


s 


n 



r^ CO CD 03 Q 

1- TT in v- 5 

CO en to h- in 

(D T-" cm" o" d" 

• (D r- -^ r- 

^ oo -q- CO 



rt cr» CO "^ O 
o> o in o <- 



r- CJi in 



SCO O) '- CO in cNj 
o T- m If) in -^ 
1- in in CO oi CJJ r*- 



JM CM 



^ 10 ■^ r- CO 



*- CO CO -q- 
*- CO o in 
1- r- c:> in 



r- en r- T- 



ocnococooo'-'t-r- 
^mcnr-~f-T-tocDO 
ocotnco^cnoincj) 
cnT CD CN r-" co" 1-' en co' in" 



in en CO CD 



■^ in in CD 

CD CO CN CM 

»- CM CM 



cn 

CO 


in 

CO 
CM 


CM 


g 


s 


OO 


in 
n 


o 
cn 
in 


CD 
CO 

in 


□0 


in 


cn 
in 




i 


s 


CD 


CO 
CN 


CM 
O 




O 


in 


CO 

in 


CO 
CN 

cn 


CO 
C0 


s 


CN 




? 




oi 


cn 
o 


a 

CO 




S 


S 


in 




o 


CO 
CN 


CN 


o 

CN 


in 














CO 

in 


r^ 


in 


CM 


CD 


-T 



(DO'^cocoin'^incooinN.-^ 

^'-CDCDCNT-OmCOCNIh-r^CO 

» CO CD r- cn o in CM CM r^ CN CO in 
o> 00 CN r- T-* co' cn o cn" en" co" cd" r-" 

— ■ * ■ ■<-CNOCD(Nin^ 



CO I CN I 



<n 



r- r- CO r*- CO 
cm' (N 



r^ 1^ r^ ■^ 
in ■^ r^ 



OlO^-OCOCOCOCDCDCNinTt- 
CO'-0OCOCMI^inCNCDin»-CNf^ 

(ocoojN-cncncotDCMCocMooco 
h-" co" oj f>" T-" ^" uD co' m T-" ro" ■^" co" 
oi*-* • « • *^^v(Dinio 
n in (D CO T- 



in in oo CO in CD 

CO CD -^ o "• 

r~- cn m cn 

in" CD co' o 



CO O CO CM 
CO '- CM OO 
T-'^COCD'^CDCNO 
r^' in' co' oo' co id co oo 
i-incororOT-i-TT 
cor--cn-^ocDr-~o 
co" co' cm" oi in CO CO ^ 

■<- CN »- 



o (D r- T- 

co CO in o 

oo CO CO CM 

r^T r-' fo' cd" 

CM cn CD -^ 

CD (N CD ■^ 

in 1-' CN cd' 



CO 



CO 



CN CM 



*n in CD o 



CD CO o o en 1- in 
TcoincNCNh-'n-coo 
»~ CM cm" cn in cm' i-" cm" rg" 
tocococMco-^cor-co 

COCM'-Oh-CMT-T- 

co" co" rsT cm' f-' 



nocD^cNh-cnco 
or-cnr^cMCD-^co 
oococncMor^co 
co' in' co" r-" ■r-" in" cn" 
' " oo en CM CM 
CO o r- CD 



P ^ 



'a- o T cn 

■•- CN CO CO 

CD 00 ■r- in 

o' r^ ai <j> 

cn 00 ^ 



rt tn 



in o m in r— (o o 
CO 00 »- oo CM CM CD 
<- CM ■>- 



CO r*- in CD m in 

CM (n cn ■^ m f^ 

CN CO o m o ^ 

in cd' o' CD* cm" (N 

in CO -^ ^ 1- cn 

oj r- CD CO cn to 

CO ro' r-- r-" r-' 

in en f- m 



OCOCn>-'^COT-CM(OOOlDCD 

r-.cncocoooJCNCNco'Ct-co 
ooooocD'^'-rocnincncnco 
co" in co" CNJ" to" ■^' cd" cn" co" cn" o" V 



<p jn 



^ % s 


CO 


s 


S 


8 


^ ^ 


o 


CD 


in 


CN 



CM O O 

^ in oo CO 



cNcO'i-incO'^r-cnincDcncnfM 
o to cn r- o in CD 

o o ■^ in (D cn" ^" to" r^ f^ 

'-CNCnCMtDOin'CCM'^ 

■^ cn tr cn r- ■c in 



1 o CO o -^ en T 

oo to ^ cn h- r^ 

cn ■^ r- CO T- in 

cd' r-.' T-' rr" ■<-' t' 

• h- CO r- o ■<- 



■vcOT-O'-'^in^toco 
r-oocoT-ococnin^r 
^-incotooocococDcDin 
r«r cn' r-.' co' m' •^" m" i- oo ■c^ 
^^» • i-r-in'^'-tD 

T^ CO r*- CM ■^ CM 

oo" ^" cm" co" 



o» CO o o r- 

a> r^ 1^ CO o , 

h-_ r*- CO r^ m CM r^ 

^~ o' ro' cn cm" ^' ■^' 

oo ■^ T r- ■^ CN ■^ 

^_ r- CD CD r^ 

ui in" m" co" 



T- in CN 

r-" cn" r^' oo' cd' im" 

cn cn CD CO ^ to 

•^ in o o CD r- 



OOrMOOCOOOlDCD 
CO^r^OCNCOCMO 

inr^cDCMCNT-'t-cn 
co" co" cn co" co' co" cn" cd 
■ cn o o ^ o CO ^ 



cn T- 
to' to' 



(N r- ^ to 



CD 00 in CO CN CM CN 

in r- in ^ CD ■^ cn 

CN CN CO fO to in CD 

o" to' ^' oo' r^' en' in" co' 

■^CMCnQOCOO'>-CO 

r- CO CN o cn in CD 

m" m" cn" cm" ^" 



CO cn 1- 

r^ CM CD 

1^ CD in 



ooi-oocococoh-incjicocM 
■^coocnh.r~cDcOf-co<Tco 
in ■<j- Tj- CD r^ CO ^ CM CO cn 'T CO 
oo cnj co' cn co" co" o' cn' •^" ■^" csf cn" 

OCMCNCDCDOCMCOT-cninin 

inin'3-CMin»a-cneoa)'«-^r^ 
o' ^-' r-' 5;" co' CN o' iri o" co" 

<-tDtO"TCOCM0O'--(O 
T- T- CN *- 



o 


to 


CO 


s 

in 


co 
in 

in 


^ 


CO 
CM 
CD 


CD 

o 


in 


o 


P 


s 


o 


1 


o 

CO 
CM 


CO 


cn 

CO 


ID 






CO 


r^ 


r^ 


CD 
CN 


^ 


CN 


CD 



cO'^coCTi^T-r^to-q-oo) 
cncDincommi-cnointD 

■^'-r^CNTOOOCOt-tO'- 

o co" h-" T-' cn CN co' in' ■^' cn" r-" 

opcNincNCN^T-omcoin 

■^r-'^cD'^cncocnococo 

cn" ■^' r^' co" cm" i^' ci cn' ^' r-' 



O^OOVOCOCOOCNCO^h-*- 

(Dinr-oocotDencnminr-cN 

»DCT>incO'>-^COI^f^(DO(D^ 

^' CO in to ro" in* co' cn cn" cn o" ^" to 
oinr-'^cnoi~'-incncDin»- 
Oi- r-r-ootDcor>~mcooj 

cN co" cm" *-" co' CNj" ^" ^" 

CM 



^incNOCDcpcNcn 
cocnaDtDinmr^^ 

COtDintOOOCNt-CO 

p to o' 
* to ^ 



oo CD CO m CO 

CO CO CM CO ^ 

r- o CO CM 



S'«-ocn^totNmoocNcocM 
Ot-T-'>3-t^intDCD^0>00 

cntDcncr)r-.cn'^CN'<Tr^CNco 
co" o" ^" ■^' o' cn" in" co" en co" i-" cm' 
inr-cncorocDincntorMf- 
*- cocotocDcncO'- 

co" cm" 



(A 






C 




ID 


k 






3 




£ 








0) 






q: 


T3 


F 




0) 


77i 


r>4 


3 


<u 


fO 


C 


s 


0) 


C 


Q) 


n 


o 




re 


o 





J o o o o o 

8 8 8 8 8 8 8 

'-'. in' o" in o o o" 



(ft W tfi 



X3TI-OT3TJTD'OT3 



^08888888888 

^000000000 QQ 

" o' in' o in' o o o m o o 
-'-■** ^inr^*-cN 

Vt Vt Vi v> 







8 

in 




8 





8 

in 




8 




8 






8 



o 

8 

in 


8 



8 




8 

CM 





WWW 



s 



■c"-0"ar)-aT3"D"u 



«o8888888888 

QjOOO 000000 Q-Q 

o" in o" in" o" o" o" iri o o 






n 








n 


n 


n 


n 


8 


8 


8 


8 8 8 


8 





in 




in 





















* 








<- 


■- 


«- 


•- 


>- 


"- 


>- 



_____Q)Q)0O'D 
<l)T3"a"DT3XJ"aT3'D C 



. J0888888888S 

•= (dOOOOOOOOOq'q 

*; "O p. o" in' o" in' o' o' o in' o o 







CN 


CN 


CO 


5 


in 


r-- 




CM 


M 


tB 


W 


tA 


v* 


«A 


m 


t» 





Basic Tables 2001 



77 



» 

E 
o 
o 

_c 

w 
v> 
o 

o 

■o 
a> 

4-* 
(/> 

3 
< 



a> 

N 

vi 

^ 

oT 

E 
o 
u 

c 

in 

M 

2 
o 

■o 

0) 

M 

_3 

< 



O) 

ns 

4-» 
c 
a> 
u 

0) 
Q. 

re 

u> 
re 

X 

re 

H 
o 

E 
o 
u 

c 

« 
o 



X 

re 



O 
u 

c 



V) 




c 




^ 




3 




«^ 




V 




(x: 


■D 


1 


V 


tM 


3 


CO 


C 




*J 


a> 


C 


n 


o 


re 


p 









TO 






CM 




^ 


n 


cc 


fv 


1 


1 


CO 


a 


CM 


o 


r^ 


tc 


1 


CC 


1 


1 


1 


1 


O 


C 


C31 


o 








S 




m 


IV 




1 


CO 


m 


CO 




o 










Q) 






T 


c^ 


in 


c\ 


(C 






r- On 


in 


r 


? 


o 


r ' ■? 


y: 


c 


■^ 


CJl 





co 


CJ O 01 




CO in 


»- IV 


CO 








E 






(C 


r\ 


CC 


c\ 


c 


cr 










in 


w 






in 






CN 


CO 






O CO 


CD 








o 

c 




r^ 




ji 


OC 


o 


CN 


c 








r 


CC 


CN 


a 








in 


^ 


<■ 


JT 


00 


o" cm" o" 






co" 1 

^ s 


r^' 










CN_ 


ec 






J^ 


J- 








7" 


ES 


CO 

1^ 


OC 








cn 


CD 
CD 


to 
u 






r' .- .- 




r 


CM 














ec 




















c\ 


iT 














f 












CN 










o 

1- 






oc 






















00 


^ 










h- 




















c 

OJ 

o 




0) 

E 






IC 






cn 




G 


1 


1 


in 'V 


in 








! 1 -^ ! ; ; 1 OO 




CJl 


CO 


O 


IT 


h- 


CO 


cn rv o 1 




rv CO 


in (M 


CD 




OJ 




o 




cc 






o 


tc 


■^ 






r- -^ 


in 








CM -* 




Ol 


r- 


Ol 


(N 


h- 


o 


IV CD ^ 




CN CD 


in CO 






(X 


OJ 


o 




T 


o 






cc 


C 






CO JT 












f^ 


JT 




CD 


1*- 


O 


in 


CJl CO O 




r 


CM CO 


CO 







3 


c 
o 




§ 


OC 

u 

1- 


CD 


CI 


s 


g 


^ 






CO 


r 




in 

CD 


a 
a 
p 








CD 


in 
o 


U 
Ol 


CO 


^ 


in ■^^ ^" 

s- ? ? 




*-" o 

T- in 

• IV 


tn 
in 




































tf 










S 


■^ 














5 




3 

in 

CM 




CD 






f 






















CD 


CM 










CN 
























c 








CD 


in 




cn 


CO 






■q- CD 


CD 




■^ 


h- 


! 1 CO ! 1 1 1 S^ 


r 


iP 


CD 


o 


« 


CD 


in 


Ol cn CO 1 


I 


s ^ 


cn in 


CM 














T 


in 


^ 


00 


CO 


CN 






CO • 


in 


o 


cn 


o 


N- 




CO 


in 


rr 


rv CO CM 




■^ CD 


Ol 








o 




in 


(C 


CJl 


00 


00 


cn 


cn 






jn 




CD 


CD 


o 








CN 




h. 


C7J 


00 


CO o> o> 




r 


■■- ^ 


CO 










CN 




rn 


r 


in 


f^ 


r 










O 
CO 


in 

CO 










(M 


in 


OC 


■ r 


r 


in jm" p" 




' in 


co" 








J3 

E 

3 

z 






r- 






















CO 


«fl 










in 
























S 






Ol 


cn 


^ 




s 


o 




a 




CM 


I 




01 


1^1 1 1- 1 CO CO 


c\ 


CD 


00 


m 


r- 


Ol 


c 


CD S CD c 
CD CN O C^ 




CO T- 


OO T- 


CO 








(U 






<r 


r- 




CN 






■c 


CD 


o 


' CO ' in 'O- 1- 








CD 


-"i 


r- 


IT 




8 S 


co <r 


CO 


O 






E 






a 


■^ 


cn 




CN 


CN 




CO 




in 




o 


u 


^ T- • CD 


c 


O 




cn 




•^ 


■^ 




in c 


in 








o 




^ 


n 


T 


in 


in 


o 


00 


o 


CN 


CD" 00 


h-" 


CN 




p 


JM- JO 


c\ 


■^ 




in 


o 


-T 


tr 


in o CD' c 




rv T- 


cm" it 




0) 






o 




(N 


n 




(N 




^ 








o cn 


cn 


o 


o 


t*. 




C\ 




CN 


ifl 




Cs 


T- ^ • T- 




f s 


O T- 


CM 


E 






c 






h- 
















CO 00 


CO 


CD 


'sr 


■^ 






CO 




o 


c 










^ cc 


CO 


o 












c 
















00 


ui 


O 


CO 


r* 






CO 


in 


00 


T 










r- 


■^" c 




o 






TO 






IT 




















O 




h- 








h- 


Ol 


(C 












<- CN 




c 






o 






fS 




















































o 
■a 


c 




1- 






















































































































0) 

3_ 


e 




0) 

E 






■^ 


O 


m 


CN 


r~- 




in 


cn 


O TT 


CD 


CD 


h- 


in 


! CO 1 1 1- I ^ 00 


f^ 


1^ 


o 


0- 


OC 


c 


c 


CM rv o ir 




O -r- 


o c^ 


CTl 


0) 








(C 


cn 


u 


IV. 


00 


o 


r^ 


to 


^ T 




cn 


CD 


o 


CD cn in CO 


c^ 




CO 


r- 


(N 


cr 


c 


rv CD ■-- rv 




•V c 


CO ■^ 


rv 


OJ 


Q. 

in 


0) 


8 


'q3 


CO 


h- 
N 


o 


a 


CO 


00 


CN 


cc 

CN 


ST 


OO CN 


OO 


CO 


in 


r^ 

M 


OO ya fM o 

CO CJl 


c^ 


CD 


CO 

5 


IT 


Ul 


c 


c^ 
cc 


co CD in cc 
T-" cn" co" CN 


' 


CD CC 
■■- ct 


CD C 

T- C 


CO 

^" 


o 


CN 


3 




X) 






r- 


c 


F 


CO 


J* 


f 


^ 


CO CO 






CO 


r 




'^ 


c 


5 


p»- 




[^ CD JT ^ 




1- r^ 


T- tr 


CO 


0) 
CD 


1 


5 


o 


^ 


"-^ 


u 












r- in 

^" CO 


o" 


CN 
CD 


00 

CD 


w 


- 


c 


in 

00 


CC 


h- 








^l 


CO cr 


CM 

co" 


(TJ 








•A 
















o 


O 




CN 


r- 






CN 


cn 


IT 


(N 










Q 


IV cr 


in 




3 




U) 






r 




















in 


in 


CO 








c^ 


■^ 


W 
















0) 

1 

CO 


•" 










*" 






















































« 


























































nj 






E 






a 


o 


CO 


CN 


c 


(C 


CO 


^ 


^ in 


■^ 


CD 


^ 


r* 


1 CO 1 1 O ! CO CN 


c 


■^ 


CN 


fs 


^ 


c 




CN o CD cc 




CD 0- 


in cc 


CO 















r- 




c 


o 


r-. 


ec 


CN 


CN 


TT CN 


in 


in 


CD 


M 


r-. ' CO ■ • Ol 
O) * ^ 


CT 


cc 


CC 


cr 


c 


IV 


cc 


o IV in cs 




CO T- 


■^ C' 


CO 














ir 


n 


r- 


f-. 


■^ 


cc 


03 


O 


CM CD 


CD 


CO 


in 


« 


? 


ir 


CN 


IT 


a 


c^ 


IV 


IV TT CO a 




CM -q 


■^ OC 


en 


0) 






o 




CN 


■«: 


Ol 


00 


f 


o 






r^ 


<D r- 


o 


00 




Ifl 




cc 


CN 




*ti 


cr 


cc 


uV O' J-' J- 




■q-" IT 


■ ^ ^ 


r-." 


E 










CN 
















ro r^ 


in 


in 


CD 


N 








in 


O 


T 










• o- 


CJl 


o 






0) 






Ol 
















CD 




CD 


CO 








CN 


f*- 


CN 


C 










ir 


CO r- 




c 






f 






h" 
















'- 


'- 


CO 


^ 


■« 








CN 




CD 
















3 
o 

1- 






3 

z 
































































0) 

E 






M 


r- 


Q 


o 


p 


CN 




cc 


cn CO 


O) 


CN 


3 


to 


' i := P Rl ■ ' S 

• CM * 


CN 


C 




CC 


OC 


h- 


c 


00 1 1 


c- 


CO cc 

CN C 


■<- cr 


CO 












U 


10 




r- 


CN 


in 


cz 


CD n 


■^ 


a\ 


tc 


■^ 


C 


h- 


sj 


OC 


CD 




in 


CC 


CO c 


rv 














r- 




o 




CN 




r^ 


00 cn 


■*T 


in 


CD 


tl 


CC 




CD 


h- 


(fi 


rv 




o 


IV 


»- r^ 


ro c^ 


CD 








o 






a 


in 


in 


OJ 




V 






Oi CN 




cn 


00 


■^ 


P 


C^ 


01 


CO 


1 


CC 


in 


IT 


" r^" 


o- 


CD 'J 


<-" OC 


in 












(N 


U1 












in 


O CO 


in 


■^ 


00 


; 






CN 


(^ 


1*. 




• 


r 


■^ C 


CO Cs 


CT) 














(C 
















in CO 


r- 


CD 








CD 


CD 


CD 


« 








■■- c 


cn cc 


in 








ro 






r- 
















co' 1- 


o 


O 


CD 


o 






CO 


00 


in 


r 










CO C 


cm" ■^ 










o 

1- 






« 


















CM 


^ 




to 








CO 




CM 


















o 




<u 

E 






U1 


in 


r-- 




Ol 


CN 


in 




o in 


CO 


o 


CD 


OC 


; 1 »- O (N 1 \ r- 


cc 


CO 








in 


rv 


CD 1 1 1 




CD C 




CNI 




CD 








tc 


CO 


m 


o 


JT 


cn 


o 


CO 


(D to 


(-- 




03 


Ol 


h- -^ 01 O 


cr 






CJl 




00 


c 


CO ' 


T 


CD C 


»- CN 


CD 




Q- 


0) 


8 






o 


in 


(N 


U3 




o 


r 


o 


CO CN 


CO 


o 


O 


■^ 


• • O [V 


c^ 


Ol 


CN 


■^ 




in 


CN 


in 


IT 


^ IV 


^ IT 


CO 








0) 


o" 


T» 


in 




CO 




o 




in 


T-" in 




03 


■^ 


tc 


o ' 


a 


CD 


Ol 


o 


a 


in 




co' 


IV 


CO" IV 


O" CT 


^" 






3 




"O 




u 


M 


? 






f^ 




r^ 


CO CO 




Cm 


Ol 


c 


f 


s: 


CD 


00 


00 




CD 


f 




iT 


CO CS 


■^ CN 


CNI 




0) 


< 


o 




—' 






* 






(7! 


cn r-. 

co' a 


o 


CN 
CC 


c 


^ 


a 


CD 


p 
u 


_ 


* 


r 


^" CN 


CO c 

oo" c 


r^ 
co" 










•« 
















in p^ 


CO 


in 


CO 


r*. 






CD 


CD 


T 










in cc 








in 




CT) 






IT 




















CM 




CO 








CN 


























C 

3 






OI 


■^ 


m 


CO 


r 


CJl 


CN 


■<T 


oi o 


CM 


h- 


CD 


it\ 


1 1 p p o> 1 1 jr 


CD 




to 


T 


U] 


I 




<- 1 1 1 


tr 


1- CC 


in cc 


■V 








"5 






00 


ID 


in 


CD 


c^ 




CO 


CM ^ 




CO 


CN 


T- 


r^ 








T 




-^ 


s 


CNi r 


CO 'J 
















a 


in 


cn 


? 




cn 




■^ 


*- in 


in 


h- 


CN 


^ 


£" 


c 




CD 


CN 


Oi 




in CT 


CD IV 


Jd 








•5 




O) 


00 


o 


JT 










<o 


in (0 


o" 


O 


CM 


a 


c 


a 


CD 




P 


o 


^ 


f 


o c^ 


co" 1- 


■<f 












^ 


Ol 














CN 


in 


o 
in 


s 


CO 


p 






2 




^ 








?. g 


.s " 










z 






IT 
























M 












CN 




















O 








in 

E 




















CD 


o 
o 




i 

3 
























1 




















o 


g 


















3 














O 


o o 


o 


o 




£ 


o o o o o o 
















o o o o 


o 


o o 


o o 














£ 






E 






E 


g 


8 8 


o 
o 






8 8 8 8 8 8 8 


1 


o 


s 




s. 




8 


8 8 8 8 


8 


8 8 


o c 






















in 


o 


in 


O 




o in 


o 






c 


° iri o iri o o o 


in 


o 


c> 




O) 




O 


in o in o 


O 


O in 


o o 
















< 




O 




CN 


CN 


CO 




in h- 




» 


OJ 


"5 


O T- CN CN CO ■^ in 
^ tA m Vi tft ^ W 


r^ 




M 


m 


c 




o 


1- CN CN CD 


^ 


in rv 


1- w 


0) 






X) 












M 


M 


M 


M 


M 


^ 


vi m 


V* 


a 




tfl 


w 






(A 




M 


w « « « 


W M 


>~ CU 








o 

















a 


a 


OJ 





0) oi 


Q} 


■o 
























(D "0 
















C 


"O 


■D 


■D 


T 


TI 


T3 "D 




c 




























■D C 








0) 












■o 


c 


c 


c 


C 


C 


C C 




3 


o 












o 
















o 






N 










in 


c 


3 






3 


3 


3 H 


3 


O 


o 




in'^^^^^^- 


n 










in 


3 


3 3 D : 




3 : 


3 Q 


o 






w 










M 


E 






E 


E 


8 8 


8 8 


8 




^ 










w 


8 S 8 E 




8 8 


S E 


8 
















a 














O O 


O 


o 


o 


^ 








o 


o 


J 


« 








O O 


^ o 
















t 


T 




O 


in 


o 


in 


O 


o o 


in' 


o 


o 


"O P Q U^- Q- ^^ Q- Q 


o 


in 


c 


o 


"D 




o in" o in 


o 


o o 


in o 





















in 






CN 


CN 


CO 


■"I in 


r^ 




CM 


c 


CiOi-i-CMCMCOTT 


in 


r^ 




CM 





C 


in 


•- »- CN CN 


CD 


■T in 


r^ ^ 
















t- 


-^ 


M 


w 


M 


M 


M 


« 


m 


w 


w 


M 


« 


h- 


D tfl 


W 


m 


M 


« 


*fl 


6fl 


tfl 


tfl 


tfl 


W 


H 


^ 


w 


w 


tfl 


tA 


W 


«rt 


^ 


« 


m 


tfl 




1 



78 



Individual Returns 2001 



E 
o 
u 



(0 

w 

2 
O 

■o 



^ 



N 
(0 

E 
o 
o 



10 

« 
9 
o 

■a 
«^ 

(0 

3 



« 

n 

C 
« 

o 

Q. 

m 

w 
n 

H 
ID 

I- 
o 

E 
o 
o 



X 

ra 



o 
u 

c 



(A 




C 




k. 




3 




«rf 




0> 




q: 


■o 


■ 


a> 


CM 


3 


ro 


C 






a> 


C 


A 


o 



O t 
3 






^ r- o CD o o 
(M r^ ■^ r*- O CO 
00 CN JO r- JM ■^ 



T~ o ^ 

t^ cn ID 
r- CM 00 



C^ JP 



1 c^ 







y- 












u> 


^ 


r>~ 




s 


g 


in 


o 



+- ■*- CN iT) CO 
CO Tf CD 



S 2 



f 8 



CN T r^ I ^ 00 



C- I i 



I I pi 



»0 I CN i 



I I t I I I 



p^ r~- CO O tD 



t- p> 



m 01 r^ ^ (*j 
00 r- o O) (D 



JM t- 



s 


S 


in 

CN 


i 


en 

ft 


r- 


CO 
CD 


00 


tn 


in 

IT) 



I ffi ft 



CT) CO O h~ CO 



K f 



I 1 00 CO 



T o r^ ^ 



f f 



ri ^ in o h- 
* o o) p ^ 



?r 



p JM 



3 (J) 
' CO 


in m CO 5 

CD CM 1- ■^ 
o *- •- r^ 


o S 

1- CD 


s 

tJJ 


8 

ID 


- JT 


JM • • 


r*- 


f 


CM 



in CO r- 

CN »- -q- 
r- ■,- (O 



•I- +- CO ■^ CN 

■^ r--. o 
■^0)0 



in oo in 

co" cm' cm" 

* CM CO 

* CO 



S P 



^co'vincDcDcnooco^'^co 
pocN'-cNcoco>-int-in^ 



CM CM CD 

fo" cm' 



? r 



jo CD O) (O 

co' ai (D iri 
in 'f (B CM 
• CD in 

s 



0> CD r-. 
CM en CO 

p T- 00 



I 1 CM 4- +- T 



moocMCMCJiTTco'^r-inoO'-co 
»of^cDcpco»-o<D* coocpcD 
l^_ 0Op)a)*;-p (Dj-cB'C 

0> ^" CM * * ■^t' -V' 



3 s 



in o in o o o in 



w » w ,_ 



T3T3T3T:T3X)T3T3 C %_ 



o 


in 

M 


^ 


in 

CN 




g 


5 


in 


O 

o 


O 

a 

CM 
W 

01 


o 



■a'D'D'OT3T3T3T) C .- 



o m o m 



fl « s. 

^ S 8 



omoinooom 

•-r-CMCN""-*"' 
M M M M 



s a 



8 8 
8 8 



o 


in 


O 


in 




O 

E 


O 

8 
S 


in 


O 

o 


O 

o 

CM 

w 


2 



'OTD'O'UXJXJTDTD C i_ 



8 8 8 8 8 



a -o o o 
o s. t> •- 

h- 3 M v> 






Q m 



c 2 



n — 



t- c O 

§il 

i: 5) 2 
1^2 



S « Q 



Basic Tables 2001 



79 



a> 
E 
o 
u 



w 
w 

9 

<D 

•a 
o 

w 

3 

■o 

< 

o 

V 
N 



c 
a> 

E 
>. 
ra 
Q. 
X 

re 



■p. " 
O 3 
re c 






X ? 

re i, 



0) i; 



CO <i 
0> E 

3 I 



-i ^ 



^ IS 



(O T iO (D 

Oi G) Oi r^ 

r^ oo CD tfi_ 

CN CO ri cd' 



r^ IN CO 1 



CO in C*4 CO <J) CM CD 

T- O en »— CD »- i" 

O CO CO ^ TO »- T- 

rvj" CO" CO' lo' f--' CO" J 



I I I I 



I 1 1 t; £ 



n CO CD in 



■vojtDCN'-or^ui 



a> (D CO in ■<»■ CM 
CO CO O) CT) in CD 

N- 00 CD 00 ■^ -^ 



c«j(Dn fMmtDCMCO 

?t- Oi ^ CM T- [^ O 

O) CO m o CT) m CO 

ai o" o" m" CO' ^'' m' -v' 

(Ot-OI (OCNOlcncO 

\n ■v ^ ^ CD CO ^ 



00 CD CM r^ 



8 


s 


in 

CJ) 


oo 

8 


CO 

s 


O 


•a- 


(M 

if) 


s 




CO 
(O 


s 


s 


1^ 


i 


OO 


8 

fO 


CM 
(O 


CD 


CO 

s 


»- 


CO 


^ 


CO 


CM 


CM 


1- 


<- 







m ■^ o_ CD_ o 
in" V cm" co' »- 



CO CM CD 

f^ to CO 

T- O CD 

1-" co" cm" 



5) 

tn 


fv. 


CO 
CM 


CO 
CD 




in 

CD 


en 


in 






8 


C 




s 


CM 


CO 


CO 


s 


in 


- 



m 


(N 


IN 


CN 




CO 


1^ 


"V 


















(D 


CM 






U» 









I I I I t 1 I 



1 f^ in OJ 






O O) CT) CM ^^ 

, , _ O CM CM -^ (D 

O CO CD CO eg (0_ in 

«— o> O P-- CO 01 

CD in CO CD ^ " 



m CO 



CD 
CO 


CO 

en 


CM 
CM 


CJ) 

ft 


CD 


CM 

s 




o 


s 


g 


s 


(-* 


CD 


CM 


1^ 





a I I I I 



Ill's 



1— CO ^ CO CO 



(O r^ o r- CD 



cM^co mcDOooin 



o> CO m (o 



CO oo r^ (D o "— 



8 8 



CD CM CM iG 

CM r^ r^ CO 



O 



lO S S 



CMCM»- <j)©inmcM 
• Tf cp* V ai ai r-' cd" 
• ^ O) en CM CO CO 

CM CD CO »- ^ 



a 

s 



r f CO CO to 



SO) CD 
■«T in 



Ol CO O CM O 

— CO h- in CD 



C3> ^ m CJJ O CD CM o^ 



o S 



CO ai 



CO CJ) m CO CM 

CO (J) ■^ CO CM 

CD_ CM_ (D -V CO_ 

cm' cm' to" to" CD* 



in ^ (7> h- 



CD f^ O CO CM 



CO CO ^ 
■n- CD CO 

co" in" Qo" 



CD CM CM -V 

n CO m r- 

C^ CO CM P- 



■V ^ n (D 

01 in (O 1^ 

(N OJ" co" *-' 

• to CO T- 



o 


8 

in 


i 


CO 

s 


fi 


i 


CO 
CJ> 
CM 


CO 


CM 


en 


eg 


;: 


in 


s 


3 


s 


CO 


CD 



•- CM CO to CO 



QD (Jl CO CM O 
CO ■V CO h- ■v 

CM o o m »- 



1- <D CM 



CO Tf -d" f^ CM 

m o> CM CO T- 

CT> CM CO in o> 

CM co" r-' co" cm' 



o 


CO CM 

K 8 


CD 

B; 


§ 


O 


o 

5 


en 
in 


p- 




S 


m 

CM 
CD 


S 


■q- 


CM 



O) CM ^ 2 



S Si 






s s 



■V -voor^cji T-^^cocor- 
r- cMintor^r^ cocrcMOh-co 



CJ> CM CD r* 



»- o> CO 



CO m »- as 
^ O) CT> O 

CM O h- CO 



CO 

8 


m 

s 


s 


S 


CM 


S 


o 


s 


CO 


in 


8 


m 


m 






CO 


s 


£ 


8 


8 



OD CD 1- 



r^ »» T- m o> 



l-~ CM ■w 



^ r^ O CD CO 

in o 1^ CO o) 

to* -r-' m" m" r-" 

r^ r»- ^ f^ 0> 

'". P. '^- ^. '^. 

in" co' ^" »- co" 



CO CD in CD 

r-- ^ ^ in 

CD 1- CD 0_ 

en" oo" O) p^ 



CM CD CO CD O 

CM s m o o> 

^ 1- en CD ^ 

r-* r*-" en co" co" 

^ :? S S S 



o CO in «- CM in CD 

CO «- «r o o »- CM 

CM ^ in CM in «- N- 

fo' co" h-." ai oo' cm" CO* 



1- -^ m 



m ^ CD ^ CD 



CJ> 
CO 


CM 
CO 


s 


CM 


CO 


CO 


s 


t 


§ 


CD 


CO 

o 

CO 


o 
en 


o 


o 


CD 

CO 


5 


CO 

o 


s 




§ 


CD 

CM 


m 
1^ 


CM 


CO 


CO 


CD 


T- 


CO 


CO 


CM 


CM 


in 


TT 


CD 


^ 


CO 









? s 



CO CO 

2 8 

in o 1^ 

in CO o) ^ 

cm' cm' -r-' »-' 



CM in o r^ CO 

r^ CO -^ »- f^ 

CO o CO CO r^ 

T-' CO CO cm" ai 

h- (n ■«■ f- in 

0)_ tn CD_ cD_ in 

0> oo CO o t^ 



^OCMN-Of-f^CDCD 

cnc3>r^'-r^(T>incDto 

CO»-CO(0^^--CM_ffl 

co" ai to" m" in co" cm" cm" cd' 
oco^-mcocom'- 



in CO v CO 

r-' ^' id' h-' 



O o> m in ^ 
»- r^ O p»> in 
CM o o> o oo 



CD ^ O CO 



h- P- CM o f«- 



E ^ 



-o o ea o 
c o o o 



o o o o o 

o o o o o 

o o o o o 

ih' o" o" o' in 



CM CO ^ in f^ 1— •» 



-O "O "O "o -o 



o o o o o 



>- o T- in 



8 S 

o" in o o o" 

CM CM CO ^ m 




o t- CM m <- p "s 
^- v» ^ v> »* g S 





n 




o 


H H 




« 


P. in 


n 


m 


c 






CM 



§888 

o o o o 



■O 13 T) "O 13 



8 8 



o o o o o 



T-CMin*-T-cMin»- K 



o m o o o 

CM CM CO ^ in 




80 



Individual Returns 2001 






OD CD CO T- 



O) CM in CD r^ 



JO JO If) en ^ 



ID CD CO in n 
CM CO r^ CO en 
* csi T- m ro 



r r 



1- T- o 
CD to (£) 



T- r- r- in 



p s^ 



inrMr-r-rgr-rooo) 
rooncDOJOajcD'^ 
ooir-tDr-coinT-T- 

in t-' lo T-" 



O *- r- ■•- CM 

CO CD CD r- CN 

* jn OT oo CN 

N cm" in 



^ Cl CO CO oi 

CO o) CO (D m 

o CO r-. CD oi 

in ^" in «-" ■•-" 



I ro o O CO 
CO r^ 1- 1- 



jvj en 



intDCN^comcDco 
ococor--CDCOCT>r- 
inooococotD»-cN 
■^" to' co' co' rsj" in' t' cd 



in CD CM ^ 

O CO CD CM 

in CD o oi 

■^" cd' CO co' 



3 

c 



T- T- (O 

to CD in 

Ol Ol CO 



OCOCMt-mCMCOCD 

om'^oocDcoT-cn 
(N in CO CO f- to f- 

cd" co' T-' 



1 T- CD T- 

cD in CD 
CT> CO en 



■^ 'T 1- 

cn CM in 

CT> 1- O 



^T O CO CM to 



c 
o 
(J 

1 

a> 

E 
o 
o 

c 

<n 
w 
o 

O 

■a 
a> 

♦J 

M 
< 



inTTinotncMCDO 

mi-ocn'^cj)co(N 

• cDCMcocncoocn 

co" ^" cm" co" cm" 



u^ ■^ in CM 
vn 1- o to 

• CD CM h- 



I 2 

Z 



co^.tDint^»-i-o 
cDin<j)r^oinco'^ 

JO ^- N- to CM CM 

CO T- 



I CD h- CO in *- 

to in cj) to ~ 

JO t- ^. IN 

to' ■<-' T-' 



to 1- o r- t- 
in CO CM in CM 
r- CD ■^ CO in 



OOCOOCDCDCncD'^O 

■^CMf'-CDCD'-OCNin 
0>i-CDin^r-CDT'- 

<ji d r-' v-' o T-" ■^" Tj-" r-.' 
incocnco^tor-coi 



s 


m 


s 


s 




i 


o 

s 


E5 

CM 




CM 
CM 


r 


■^ 


CM 

rsi 


in 


en 
in 


s 


cn 


S 


CM 



I CO to oo _ 
cn TT CM ■■- 



Z 



to to tN r- tJ) 

■•- r- 00 cn 1- 

(D oi o ■<- 1- 

co ro' in t' o 

* ^ ^ T 



i-in^cMininh~o 
i-'t-incMr-cDtoio 
OCncDCDCOCD'-'- 

m" ai r-" ^" t" cm" t" ■^' 

CO I-- CO ^ 



I r-- CD I 



1- CD »- r^ in 
in CO cn o CO 
o o in o h- 



r- ■^ cn m ^ 

CO CO O O 00 

0> QO to CO CD 

■^' cn r»' ■^' co' 

CO r- to ■»- ■t- 



N 
V) 



D 


(0 


CO 


CN 




cn 


ro 


in 


m 










m 


SR 


ro 




;g; 


vr 




fN 
















m 




































f^ 




r- 




CM 








n 


to 




m 


■^ 


o 


m 




m 


in 


fO 


to 


m 






ro 














ro 


r- 


m 




































1- 






CM 








cu 


■^ 


f- 



CM^COCD tO'i-OOtO 

cocotoco coocnr-co 

»-tDcDO cDoitncnco 

T-' (Nj" r^' (d' in" o o" V 

CM in o 



CD CM T- m CO 

CM oj 00 cn r^ 

CN CD T r- oo 

■r-" cm' V cn T-' 

in m CD ■^ tD 

T- CD CM en 00 



C 
0) 

E 

>. 

(Q 
Q. 

X 

re 



■a 

c _ 

(0 ^ 

m 

G) T3 

o ^ 

X S 

re c 



CD ■^ O to 
CD 1- CD in 
00 to CM t^ 



(D ■^ CD CM »- 

o o CD r- cn 

r^ T m o in 

CO cm' in (D CD t' 

CM o O CO r- CD 

■<- ■<-■<- CM CM CD 



o 


in 
in 


CD 


in 


cn 


CO 

cn 


s 


o 

CD 




in 


en 
cn 


■a 


to 


o 


CO 


cn 

CM 


r- 


^ 



oor^cD (Dtocoin^ 

■^^i-cM intom^cn 

Tj-cMcocD^ cor^cntrr^ 

in' 1-' in N.' r*-' cm in co' r-' 

toinr-T- cnoJCMCDin 

"- CM CM CD 



en CM in CO Tf 

O CO -^ CD CO 

^ cn in CD ■^ 

r-.' oo' o' to' ^' 

CO CN cn ^ o 

m cn ■<T T- ^ 



en CO oo cn 



ro o CD CM in 
to CT) t^ r^ O) 
T- 1^ to ro in 



r^CMi^'^inenof--co 
to^rcnh-i-tOT-cMCo 
■^oocncncocncDCD 
1-' cm" to" in cm" en" cn" ^' to' 
fNinr-coincncMcno 

T- cm CM "- CM <- 



CN '- T CO 

to cn to CM 

CM oo in r^ 

^" 1-' r-' cd' 

to ■^ to to 

^ CM CM CD 



§ s 

Z 



CD 00 t- CD to 

CM t*i cn cn r- 

p CM CM ■^ T- 

pj in cn cm' 

• CM 



ro cn CM o 



CM 1- CD rM cn 
o ro ro r-- in 
■.- o r-~ CD to 



<- in T CM CM 



^f-OCM Cn'^cDh-CD 

tocnr-m cnoomco 

tM'^'C-cn ■^tnocnr- 

■r-' co' r-' o' oo' ro' '-' ■^' cn" 



^ 5 



I I I I 1 I I I I 



o 
cn 


oo 


to 


CD 
CM 

in 


CvJ 

o 


CM 


s 


■»r 


CO 


s 


g 


fO 



re 



X 

re 



(0 

c 



^ 3i 
< E 

CO ^ 

CO ra 

I/) 

— I 



i i 



I I I I I I 



e s 



1 CM in CD 



SCM T 
OO T- 



I I I I 



r^ CO CM 

?'- CO 
CD 1- 



oooo oooo 



o o o o o _ 

o o o o o Q- 

in' o o o" m' S 

CM ro ^ in r- *- 



XD X3 X3 T3 fD 



o o o 

o o o 

o o o 

o o o 

o o o 

o o r-.- 



CM M 



J 8 



-'oo ooooo ooo 

888 88888 8°° 

*-^. o" in o in o" o o m" o o 



TD T3 T3 U 



oooo 
oooo 
P o o o 

8 8 8 8 

in o o o 



o o ooooo 

n n ooooo 

ooooo 
in o" o" o' in' 



XJ "O "O "O "O 



o o ooooo 



o 




CM 


CM 


ro 




m 


w 


m 


m 


M 

























ri 


u 


O 


f-, 


8 


H! 






tM 








W 


W 


tf* 



888 88888 8 



OOOO 



o in o o o 



m o o o 



Basic Tables 2001 



81 



■o 

0) 



c 
o 
o 

I 

a> 

E 
o 
u 

_c 

W) 
(A 
O 

O 

•a 

0) 

(/) 

3 
< 



0) 
N 

CO 



c 
a> 

E 
>. 
ra 
D. 

K 
(0 

I- 

•D 

C : 

n ■ 



a, 5 
ol 

W 2 






X 

re 



c 



a: 



CO 2? 

CO '^ 

* I 

n = 

I- < 



CM r- r- CN 






N 


QO in CN ■<- 
T- T- a> 1- 


■<- CO O CD CD 
f-- ■C OD CO CN 


IP S i" f' 



in o tD rj 
r^ to *- T- 

■>- CO ■^ T- 



O) CM CN O) tD 



m CN CM CM 



ID in o to to m ^ 

1- *- OO CO (N * ^ 



(D CO m en 

- JO 



in CN CM CM 1- 



CM CM o r^ 

p^ o> tj) oo 

co" in r-' ■r-" 

CO CD in CM 



o 0) o (D r^ 



r" r 



in CO CO CO 



n CO O CD 1^ 



■^ CD O CO o 

' ' ' f p 



^ r 



s 


o 


CNf 


i,^ 


fO 




,- 




m 


t8 


















































en 






CO 


03 


r-- 




CM 




















00 


CM 


T 


o 


on 


cn 


o 


o 


(D 


on 


in 


m 


m 


in 


<D 


<n 


CM 


r- 


cn 






U) 


(O 


CM 




f) 


T 


■^ 


r-- 


^ 


ifi 


r- 








o 


if> 


"T 


T 


CD 


U) 


CD 


p> 


cu 

cm' 


cm' 


C3 

in 


CO 

co" 


CO 


CM 




CO 




ro 






in 


m 


r^ 


CT) 


T 


to 


m 


m 


o 


m 




n 


■q- 


CO 


CM 


CO 


o 


o 


in 


CM 


rsi 


m 


T 




■^ 


in 


m 


m 


n 




tn 


CD 




m 






CD 


CO 




cn 


r-- 


CO 


CO 


CD 


CM 


in 






CO 




ST 






m 


(*i 




in 


in 


in 


CM 




n 


CM 


m 


m 


m 


CN 




CO 


cn 


^ 


CM 


m 


CTl 


'0 


cn 


CM 




■^ 


n 




rn 


m 


o 


CN 


CO 










CD 


in 




a> 


O) 


f^ 


CO 




o 


CM 


■^ 

















m 












r— 




r~- 


,_ 






.?; 


















































U) 


CO 


to 


r^ 


CM 


fO 


CO 


f^ 


CN 






CM 




rr 






C) 




m 


in 


i^ 


in 


cn 






in 








in 


r- 




CD 


CM 


CM 








CN 
















CM 


CM 


in 


CO 


CD 


■<T 


^~ 


in 






m 


CN 




^ 






















































■c 










CM 




>- 


in 


CO 


^ 


h~ 


m 


o 


ro 


TT 


m 




CM 


CN 


































■^ 


■^. 






(M 


■c 


CD 





■<- T- rs) »- 



■q- T- r^ CD 
O CD ■^ r- 
r- CO CD cji 



CD cT> in ^ ^ 

in -^ CM CO CO 

O) OO to CO T 

cm' oo' ai in i-' 

C7> CM CO r- o 

1- CM CM r- 



cD r- CD in CD CO 

oo CM CM "^ N- tn 

r- CM CO ■^ 

co' CD co' 1-' 

in CD CO CM 

in CD T- 



CM CO CD r- CM 



O CJi o o »- 

CM CM CD CM CD 

T- (J) T- CO r-~ 

cm' cr» o' o' in 



r- CO in oo cj) cn 
in CD cn in oo CD 

Ol OJ T CO to ^ 



^ ^ <- CM 

TT (D O 1^ 



in 


cn 


m 


cn 


CO 


tn 


■q- 


^ 


in 


T 


ro 


m 


CN 


ft 


Cl 


in 


c-> 


(0 


in 


m 


CN 


r-> 


in 


D 


■*T 


CO 


CO 


CO 


■^ 




f^ 


■^ 


o 


in 


































(N 


o 






CM 




Q) 


U) 


a) 


at 














CM 


CM 


CD 


U) 


CO 




in 
















^ 


























r^ 








CM 








r^ 




CM 






CM 


■V 


■^ 


r- 


CO 


■v 


in 


^ 


CO 


00 


CD 


cn 


CD 


O 



CM m in o in T 



Ol cn ^ CO r— 
oo in r- CO T 
in ^ in 1- in 



■^ in N- CD 



CO T- T- cn o 

CM T- 1- Ul CO 

CN T- IT) in CM 

r-' ai d v~ ai 

CO CO oo in r- 

N- ^ o i^ o 



cn CO cP oo r^ o 

o cn OT CD cn CN 

r- T- CM CM o -^ uj 

CD* co' n^ cm' h-' T-" ctT 

If O CD O CM CO T 

^ cj) cd co ^ cm ■^ 

t' i^' t' ^' 



CO o ■^ »- 



s s 



§ 2 

2 



r- CO in CO 

in o in cn 

CO CD ^- CO 

cd' co" cd" oo" 

h- CD CO ■^ 

cn 1^ in CNj 



in in cn en 



T- in CO CO ■'T CO 

r- cn r- CM CO CD 

o r*- CM cn CM ■r- 

oo' in" •^" r-' cd" cd" 

CD 00 O ^ CO r- 

r- cn h- <- 



in 


in 


CM 


r-. 


CD 


CM 




















TT 


U1 


in 






"' 


1^ 


oo 


cn 




in 
ro 


CO 


^ 


s 


s 














o 




cn 




^ 


in 


CO 


m 




in 


m 


tT 






in 


CD 







co 

CD 




CO 
CO 


5 

CM 


cn cn 


in 
o 


cn 

CM 


O 

in 


cn 

s 


cn 


O 
CO 


O CD 

cn in 

CO CD 


§ 


CN 
O) 
CD 


CN 


rvj 


in 


^ 


r^ T 


■^ 


■^ 


g 


g 


5^ 


ft 


T- CO 


S 


s 



O CM ■^ r- o 
cm" ■^' ro" •-" cd" 

CD CD O T CO ^ 



T- in 1- CM 



m CD r--. CO 

<- O CM <D 

cm' cn o' o' cd' 

cn in CO ^ in 



T- r>~ in cn CO 

cn o cn -q- 1- 

CM in cn cn r- 

cm' ■<-' o' "^' ■>-' 

CO in CO CO in 

CO in -^ -^ o 

■<-' LO co" ■^' ■^" 

T- 1- CO ■^ »- 



CO r- CD ■*T 
in o o cn 



cn ■.- CM -^ 



r^ 


CO 


CO 


^ 


CO 


s 

CM 


in 




co 
cn 


in 

CO 


CO 


CD 



CD CD OO r- CO a>_ 

cn r-" «-' f^" cn" n 

in I-- -^ o CO 1^ 

CM -C oo CM CO (ft 

o oo" in '^■" in f«r 

CO f- -q- CM ■n- eo 



<n o o CO 



•^ s 



cn o cn q- t- 

CM in cn Ol r- 

rsi *-" o" V T-" 

CO in CO CO m 

CD in T T o 

■r-* iri cd' ■^' ■^' 

1- T- CO -q- 1- 



•<r CO O) CD ^ 
^- CM in r- 1- 



CM r- CO '- 



oo 


T- 


TT 


CO 


cn 


01 


in 


in 

s 


CO 


CO 


§ 


CO 

in 
o 



■^ T- p- CO cn 
O ro CO r- CD 



CO ■^ o ro 



i 


in 
o 


CN 
CO 


o 

CO 

■q- 


CM 

o 


in 

CO 
CM 


in 

CM 
CD 


in 


K 


s 


(D 
CO 


in 


Csj 


CD 



CM r- CD '- 



^ 1- r^ CO cn 



o cn in in ^ 



CN»-cDr- ocooor>-CD ■•-r-or-m 
_ _— — __ — ^ CMOcnooo 



CO 


*- 


■* 


CO 


cn 


cn 


in 


in 
oo 

CD 




CO 
CM 
CO 


in 
o 
o 


CO 

in 
o 



.-Tj-(Df^ h-h-CMOr^ 



cb CO CO CO ^ 



in in CM 
T- in CT) 

O CO 1- 



h- r- CM o r- 



I I I I I 



t^ rr -q- u) in CM 00 
CD N T- r (,, ^ o 

CD JM jn JM 1- 



I I I I I 



p h- pi 



S f' § 



O CM CD CO 

cn o" o oo' 



Ol 
CM 




in 
cn 


s 


q- 

s 


r- 

s 


1 


S 


CM 

o 


g 

CN 


§ 


cn 

CNi 


■q- 
O 


in 

s 


CM 
CO 
CD 


in 
in 


o 


CO 


cn 
o 


CM 


in 

CM 


CM 


s 


cn 
in 

CN 


CD 
■q- 


o 

s 


a 


s 


;: 


in 


S 


? 


-c- 


§ 


£ 


s 


& 


o 

CO 


OO 


in 


CM 


in 



CO CM r-. CO '- 

TT CN ■<- CD r- 

T- CD T- ^ CO 

in" ■<t" in" r-" co" 



roocMCOf-ooinin 
iDcnor-CMcO'^corM 
^-cncnocoM-ocMoo 



in ro in r- CM 

8 in 3" o 01 

o CO ro ro 

r-' r-' cm" o' r-*." 



8 


h- 


to 


r^ 


Ol 


n 


m 


T 


"^ 


(0 


(^ 


m 




(Tl 


CM 




CO 


CM 


in 


cn 


CJ 


cn 




•^ 


cn 


o 


r^ 
































S 




































^ 


^ 




1^ 


CM 


U) 


h- 








CO 


on 




in 


m 


Tj- 


■T 


(p 


in 


tt 


r^ 


S 
















■<T 




01 


CD 




CD 


















"- 






'- 








^ 










r>- 






















r~- 






















cu 




^ 


r> 


Ol 


01 


T 


CD 


o 




cn 


cn 


O 


CD 




in 




n 


in 


m 












in 






in 


^ 


^ 


CO 


8 


o 


3 !=j 


2 

CO 


oo 


^^ 


o 


K 




*- 


■q- 


CD 


h- 


r^ 


fv. 


CM 


O 


1^ 


oo 


CO 


CM 







o o o o 
o o o o 



o o o o o 



ooooo oooo 



E a 



o o ooooo 

o o ooooo 

in o' iri o' o' o" in' 

T- CM CM CO -q- in r^ 



TD TJ T3 TD T> 



ooooo 



oooo 



o ■<- CM in T- 



T3 T3 TD TD 



D O O O O O 



„ O 1- CN 

S o ^ w w 

2 o w ^ .^ 

O) O i_ <U 01 



ooooo 
ooooo 

OOOOO 

in o" o' o' in 



OOOO 



o CM in »-' 

f- tA tA Vi 



? 


888 


88 


o 


8 8 


» 


^ o" in 

M M M 


o in 

CN CN 


8 

w 


o o 



oooo 



ooooo 
oooo 



8 2-2-2-88888 ^ 



m o o o 



o in o o 



8 8 



r^ t- CN in T- »- 

M M M W M M 



iS 



W M M 4A 



TP T3 T: T3 T3 



ooooo 

8 8 8 8 8 

o" in o' o' o' 



oooo 



in o o o 



82 



Individual Returns 2001 



■D 
0) 

3 
C 
'^ 

C 

o 
o 

I 
I 

« 

E 
o 
u 

c 

in 
</> 
o 

o 

■a 
<u 

♦J 

(A 

3 

< 



N 

in 



c 
« 

E 

>> 

(0 

Q. 

X 

(0 

I- 
■o f 

c ^ 

« % 

flj tf) 

X s 
nj £ 

»- " 



11 

z 



CM 

CO 


CO 
O 


5i 


ID 

s 


CN 

o 




in 




5 


OD 






° 


in 




(D 


a 


CVJ 



) I I I r^ 



□o 

r 



CM »- 

CO in 

JM p 



T- (o m CM 

■<- CN CO O) 
rr CO (D ^ 



r^ CD to "T 1- 

Sr- »- oi to 

CM CO tD CM 

S^" T-" CO OJ 

CD CO O O 

in CO K CN T- 



I I I I I 



I I 10) CD I in t 



(o g , , I a; 



JM JM 



s 

CM 


s 


g 


CD 


s 


in 

5 


5 

o 


CN 

CM 


g 

■^ 


in 


CO 

s 


o 

CO 

oo 


CO 

oi 


o 

CO 


CM 

in 

CM 


o 


o 
o 


CD 
CM 

m 




in 


o 


o 

CO 

1^ 


O) 

CO 


01 
CD 
CO 


oo 


CM 
CD 


in 


s 


in 


in 

CM 


CM 
CO 

0) 


CM 

s 


CM 

o 


fe 


§ 


CO 
CM 






■^ 


^ 


'- 


'- 


■V 


in 


in 


CO 


s 


■V 


CM 


CM 


CO 


o 


o 


Oi 



O) in oi [^ 

(O CM r~>- CO 

O (D CO O) 

cm" i^" ctT K 



1- O) m CO CO 

o CD m in ci 

CO ^ CO. C0_ ID_ 

CO CO CO CM CO 

C\l 00 CO CM CD 

in in m ■^ CM 

1-' ■r-" Tj-" in" m" 



CM ■■- CO O T- 

O ■V r- (J) ID 

•^ aS cm' r^" cd" 

O O -^ O 0) 

■^ in ■!- C31 T- 

co" in" T-' ^" oi" 

■^ CO -^ CM CD 



o 1^ m en 

CO in T- CO 

O) r^ r- CD 

co" en" o" in CO" co" 

O CO O CN CN ■^ 

to ^ r- CD r*. ID 



1- in o O) in 

CO ^ CD ^ CD 



CO "T 

CD in 



r^ 


en 


en 


f^ 


CO 


t^ 


CN 


■n- 


1- 


CM 


in 


CD 


s 


i 


O) 

3 


CD 


8 

CN 


in 


in 

CM 


ft 


O) 


in 



»~ o CM m 

r^ p^ m o 

O O) CM (3) 

o' to" CD" r^" 

o r*- O) a> 

■<- y- -V (D 



■T O CD m o 

»- r^ T- cji m 

CO T- n- cD_ ^ 

1- O)' in cd" en" 

CO CD CO ^- (J> 

CD in 1- «- CM 

T-' r-' cm" 



8 3" 



■^ O 00 CN 



CO 0> O) CO 



CO o en ^ 



CO o CO r^ o 



CM CO 'J- CO CM 

(D h- in CM o 

CO t- CD Ol CD 



CO O ■^ ^ 



s s 



O CO O) CO 



CD CO r- 
t- tj- in CD 
CD" en <ji co' 



r- 1- in in 

CD CO 1^ CD 

1- r- T- -q- 

cd' en" m" co" 

o m CO CO 

CM CD in ■»- 

cm' cd" T-' 



CO CO o o r^ 

CO CO CD (D ^ 

CO. ^ CN en T 

co" cd" oi' V cm" 

oo CO 5 (^ o 

CO CO CO 0) T- 

m" o" ai co" cjT 

r- CM T in CM 



en CO 
in O) 

CO CO 



CD CO 

o r^ 
cN ej) 



en CD m CO (o v 
o" co" r-' r-." w" ift 
a (D a> m to ci 



CM en CD CO 

CM CD CD CN 

O) Qo in o 

o" co" co" cd' 

O) O CD to 

CO r^ r- o 

ai ai O)' o' 



to CD o en 00 



■CCOCOinoOCMCOCMCJl 

r^oO'^N-f-T-O'-O 

[^cocDT-incocnmej) 

co" r-' o' cm' 1-' o" co' o" m" 

ocooDOi^ro^i- 

in c3> t^ CO 

cd" r--" ■r-" 



CO CM CD r- 

in in O) in 

01 o. h- to 

o' r^" to" r-' 

»- en cm *- 

00 CM in ^ 

T* in" to" 



en o CM oo 01 
od' CN ^' r-' to 



■q- tS 



o en ^ CD en 



CO ■>- o oi 
p- r^ CN T- 
CM r^ r*- cj) 



r- (D r-~ ■q- o 
1^ to ^^ CM m 
■r-" r-~' in ■^" cm" 



T- "»r en 



O CO to t*- CO 

CO CO CM tJ) r-- 
CM in in in to 



r- 1^ to O O 

O CD 00 CM CO 



CDCMOin(-~T-opa> 
oaincNco-^i-intp 

CMi-tDt^'^(DC0O 



? i^ 



o tp in <j) 
CO o to '- 

CO CN ^ iD 



T- ■^ Csl 



CN O (J) ^ CO 

T- CD ^ O to 

CO T- T- CD T- 

t" 3" o" qi to" 

r^ en r~ O) to 

tn a>_ i-_ in 1- 

cd' ^' V en" in" 

»- CM in m ^ 



m m CM ^ 01 

CO h- CO (^ CM 

to m to CO CO 

00' -r-' h-' to" r^" 

in o CO h- t^ 

■^ »- o in m 

in" co" od' co' cm* 

»- o CO to CO 

1- CM ■>- 1- 



CM 1^ -^ in 
r*-" in" r>-" in" 



en o o o 



^ CM O) T in 

T- in o 00 en 

^ OD 1^ CO ^ 

to' to' r-." o" r-" 

■^ CO CO CO t- 

in CO m ^ '^ 

en CO CO o r^ 



r-tocoootnrro) 
t7)r^(3J^inin*-i- 

»-COinODtOCDCMCD 

■c^ CD* cm" ^' eo' T-' cm" to" 
T- m in CO CO in '- 

■T CD CO 



to cji m CD 

CO CM to 
CO CO CD r*- 
P-* t' m" 00" 
T- in 1- CD 

01 ^ 01 CO 

•^' in" co" 



in CD CO 1- CO 

h- in i^ '^ 1- 

(^ CD o CM to 

t' h-' iri" p-T to 

r^ CM in o CO 

r^ (J) CD CM CM 

to" to" cm" a' r-.' 



CO ^ en to 



en CD *- <- 



■T r^ eo o 



r- f- en en 

01 00 00 tJ> >- 
CD CN OD to 1- 
o" en cd' »-' T* 
CT> O tj) 0) O 

CN co" ■^" r-" o" 



cD'-vcMeo-wootJicj) 
eooQCDcoocoeocM 

CMOOT^tD^-inCNtD 

CM* to" ■^" to" to" en" t-' ">r t-' 
oicDincotDOOicnn 

^i-CMOtOI^CMtOr— 



CO CO 00 o 
ej) 3 CO 5 
in o o 



■^ to CO 
1- en ■^ 

to CO ■^ 



r-^ o CO en TT 
en 5 ^ tJ) 6 
O) tj) in CM O) 



^ ^ 



•<-_ ••-_ CM_ 

o en to 



O CO to o 

CO en 1- i^ 

(31 CO to 00 

00" in" ■^' (^" 

in CO o 1- 

co m 00 m 

cn' in" cd" h-" 



o O T CO 



(o in r^ 00 



in in 



CD 



CD ^ 
CMCOCOrMCO^OCN 

CD cm' co" in' in" co" cm" cm" 

p-tDi-inoocom'"- 
00 T O to 

eo" 00' cm" 



CM r^ to CO 
CM ■^ to 01 

CD *- T CO 



tD''-'^CO»- (DtJliniO^ 
[NCO»~t — ^ li^i — r~ii — in 

en en in OD »- 
co" co" 1-* r-" o" 
o in ■<j o en 



o CD o (D 



o O CO CO CO 

r^" r^' CM o' r-" 



r^ -^ to 1 



I I I I I I I I I 



lilt 



I I I I 



CM to O 10 



S E 



CM T- (N 
CM (N CN 
01(0(0 



I I I I I I I I 



I I I I I 



n 



X 

m 



c 



0) X3 



SCO CO CD 

CN 00 in 

jM 00 f^ in 

CD CO CO 

to CN CM 



?r^ CO 00 (^ 

(D 1- to •«■ 

■*r r- to p^ CO 

cm" to' ■r-' r^ v' 



CD CO to O to 
~ "5 CN CM 



CD to to b- 

to CO CN ■»- t- 



co in 

to" CM* m" co" CO" r-' CO" in" K 

*-CO*-COtOCN^CNtO 
»- CM 



ip JO JM 



^-oinh- r^cor>.CMco 



CM r-- o r^ CM 



*- in '- tD CD »- 



z 



•- CM 00 to 



to »- r^ CM 

00 to CM »- 

CO »- (O in 

CM* cm" (D" 



CD CO CM CO O 1^ 

Sm *- o (XJ to 

■^ ^ o r* CM 

(D V r^' ^" to cm" 



en o en ? o 
fj {m' ^' jsT 



SCO ■^ 
<o o 



^ to ■V TT 



CO 


p 


n 




« 


t 






m 


2 


1- 


<: 







S 5 ,E 




Basic Tables 2001 



83 



S 






1 


S 


i 


s 


O) 


in 


CD 


CD 
CNJ 


CO 
CN 


IT) 

in 

CN 


s 


CN 


^ 


r— 


■^ 


^ 


CD 


r*- 



CD r- CN CD a> 



o m c^ (^ oj o CN 
^ (31 ^ n r-- •— CT) 



ro CD in CD ■^ CD 
o CD ^' to" en ■<-" 



CN DO CD r*- CN 
CO T- CO CN CD 
— - CD CD 



CN 


CD 


in 


CD 

tn 


en 


in 

CD 
CN 


o 

(N 


CD 






(N 


CO 



CN TT ■^ CN 



5 


s 


g 


« 


§ 


s 


CN 


CM 


s 


o 


CD 
CD 


CD 
CD 


CO 
CN 




CO 


CO 

o 


CD 
CN 


o 
5 


in 
in 
in 


in 

CO 


in 


CD 


CD 


in 


CO 


o 


CD 


■n- 


CD 


r*- 



CD 






s 


CO 


s 


CD 

ay 


CD 
CM 

in 


in 

s 


CD 
CO 


CO 
CN 


CO 


O) 

in 


S 


in 

CM 


O 
S 


in 

CO 
CN 


CM 
CD 




o 


CM 
CD 


CM 
CO 


CD 


CM 
CD 
CM 


s 




s 


CM 


1 


r- 


? 


CD 


CO 

CM 


r- 



in n 



en o o CD 



CM 
O 

in 




CD 
O 


CD 
CO 


22 

CO 


CM 

5 


s 


s 


5 




in 

CM 
CM 


s 


m 


<N 

s 


in 


s 


S 


in 

s 


CD 

S 


(D 


s 


CD 
O 


CO 
CD 
CM 


o 


in 

CO 


CD 
O 


[::; 


o 




TT 


in 


in 


in 


in 


o 


CD 


CO 


CD 


in 


T- 







■D 
<U 

3 
C 
'4-1 

C 

o 
o 

I 
0) 

E 
o 
u 

c 

M 
M 
O 

C3 

XI 

a> 

(A 

3 

< 



0) 
N 



C 
Q> 

E 
>< 
ra 
a 

X 

m 
H 

c ^ 



in CD CM 

O CD CD 

in CO 1- 



o -c in -^ I 1 
CD ■>- CD ■c 



I I I I I I 



I I I I I 



till! 



»- CD CD CD 



CM 


s 


CD 


CM 
CM 


en 
in 

CD 


2 

to 
to 


^ 


S 

in 


g 




i 


CM 

to 


s 


K 


CM 


to 


CO 


CO 


CN 


»- 





I I I I I I 



I I I I 



I I I I I 



J) § 
i 5 



COCOCM'^CDCOCDr-^ 

inmcocMaicotntNCM 

incOTCDCO ^CMCM 



CO to in CO 
in in o CM 
in CD CO CD 



fM JM 



JM fM 



T- ; o r- { 



r- O CD r- O to 

CM CM CO CM 



tD o en o 



1 1 1 f> 



(D -r- to -q- CD 

f^ o 00 (-^ in 

CM CM to CN CO 



§ 2 



CO ■^ r- o 



«-CMOCNtD cotD(DinintDr--cocn 

i-f-.'<-incN Qocpinor-CMinr-i- 

COC'J'i-Olin i-OCOr-tNCMCDT-CN 

^" CO r*-' CD r-' o) in' r-' 1-" 



encTien »— O'-^co 

r-toto mcor*-r-co 

•TCDtO tocMr-inco 

CM cm" cm' in CD o 



CD O CM tn CD 

00 •- in o in 
o o CO r- CD 



s 


2 

s 


g 


in 


5i 


(D 

in 


s 







s 


s 


to 


tN 


a 


5 


in 
to 



•s s 



in CM CO (D to 
■^ f- CO ^ o 
CM ■C ■^ CO t- 



CM (p O 
3 O CD 
CO CM 1- 



CN CN CO O 

in t^ to -q- 

CD en m CN 

m r-' to" *-' 



CDCDCOCM Cpi-fOa)C0 
CMh~CM^- oin~"" 
* JO CD 00 



T en -^ CM 



o r- CN r^ 

8CD CD tp 

m as oS 

T-' cm" cd" cm' to in" CD 

in CD T- CO CO ■>- CN 

<- 00 CD T- 



JM f. 






s 


s 


CO 


m 

CO 


CM 


s 


■^ 


^ 


s 


s 




2 



en 



in tD o 
in CD r- 
• en in 



JM J- 



§ 


CO 
CO 


CM 


CO 

CD 





CO 


in 


s 


in 

s 


cn 


in 


in 

CM 


CO 




CD 


in 
in 


CM 





■T 


r-- 


'- 



in 



s 



to 



CO 






CO 



tD 
CO 
(D 


CN 
tD 
CD 


CD 
CO 


CO 




CM 
•A 






■V 


CM 


to 


S 


S 


tN 


in 

CM 






"O 


m 


(1> 




w 







JZ 


X 


c 


(0 





CD 


(D 


CO 
CN 


CO 
CO 
CD 


CO 
CN 


CD 


to 
in 


CO 

s 


CD 



to 
in 


in 
in 

CD 


■^ 
r^ 


in 
to 

CD 


CD 

in 


CN 

s 


CD 
CD 
CD 


r- 

s 


CM 
CN 


in 
in 


in 


s: 


s 




s 

CM 




CM 




to 
00 

CD 


3 


in 
CD 


s 

CM 




CM 
CO 


$ 


CO 

CM 


§ 



CD •- 'H' r^ CO 
^ CD r- in •- 
r- CM in CM ^ 



CM V ■C CM •- CD 






>< 

m 



(0 

c 



a: s 

^ CD 

<l 

I 0) 

CO a> 

CO „ 

» i 



? i 




CO 


s 




i 


s 


tD 

S 


s 


CM 



CM 
CO 



n CM 
in 


CD 


s 


CO 


S 


n 


CD 
CO 




y3 

CD 



CDcocoinincDi^^r-. 

r^CNO'^COx-CNCNtD 
r-ocoof^CDcncMr^ 
to" cd" cn" CN ■r-' o' co" in' to' 

■^ O CD CD CM ■^ ■^ 

T- ir> r- 



n CD 

~> CO 

to 


to 


- s 


CO 

CN 



CO O) r- tD o 



S V 



■^ CM O T CD 



CO CO 00 h- 00 



s 

CD 


CM 


iS 





S 


?! 


r^ 




CN 
CD 


CM 
CD 


CD 

in 



1- T- CO 


































































n 






























n 




















8 g 




8 
























8 8 






















R 




M 


m 


w 


V* 






CN 


CN 


r 


■^ 


li 


r«. 




W 


W 


w 











_ _ 00000 

000 00000 

goo 00000 

P. in" o" in" o' o* o' m' 



0000 

S 8 8 8 

o CM in »- 






■O t3 X3 T3 



"O "O T3 "O "D 



D O O O O O 



i a- 



8 8 8 8 8 



-* O O O 
0000 

Q O O O 

in" o o o 
r^ *- CM in 



00000 
0000 



■a "D "D T) T3 



00 00000 0000 



8888 ^ t ?888 88888 8 



«- <- CM in 



o in o o o 



in o o o 



84 



Individual Returns 2001 



■o 

0) 

3 
C 

c 
o 
o 

■ 
I 

0) 

E 
o 
u 

_c 

M 
M 
O 

o 

■a 
a> 
*j 
(/) 

_3 
< 



0) 

N 

n 



c 
a> 

E 
>> 
ra 

D. 
X 

n 
I- _ 

c a 
«» % 

X s 
ra s 



n 


^ 


m 


o 


_j 


o 

E 


X 


(fl 


(0 


<u 


1- 


F 




m 


M 

C 


s 


w 




3 




*^ 




0) 


o 


d: 


03 










< 




1 


03 


CO 


ID 






CO 


CO 


0) 


b 






n 


IS 



z 



i 2 

z 






n r^ Oi CO m r*- 

ID m ^ CO 1- -^ 

CM (N U> CSJ {£) CD 

in" cm' in ^" to" r-' 

■^ T- r>) CM ^ 



CMCOrOCnOCM*-t--CD 
OlT-TlDf-i-r-CDCO 
T- CD CD CO CM C7) CO r-. CD 

O)' r-" »-' co' ■•-" cm' cd" o" r-.' 

OOO'-O'^CN'^CJCN 



3 t 



00 CD m CO 



CO 
CM 
CM 


S 

CO 


(D 

CO 


in 


n- 


g 


CD 


in 
5 


in 


CM 
CM 

to 


(D 


o 

CM 


■^ 

■^ 


CM 


T- 


s 


o 

CM 


CM 


s 


CM 
CD 



(O in a>r-~»-o T-T- 

O CO ■»-COCOO COt- 



CM 


CM 






■^ 


en 


p^ 


CD r^ 






r^ 


■^ 


r- 


(0 


m 


CO CM 




r- 






CM 




in 


■^ O 



r-inomcD^inco 

i-CDQOOOOOQCp 

oa^rsicsiofoo^ 
lo" V "T csi ^" oo" cm" csj" 

CM Ol CO CO CM ^ 

r^ CD CO 



CO in 
CO in 


in 


in 


1 


5 


S 8 

^- CM 


CM 


CO 
CM 


in 


CD 



5 T 
CO CM 



CNJ 


cn 


ro 

CO 


CD 


s 


s 


i 


o 


s 


in 




in 


CD 
CO 
CD 


CO 
CO 
CO 


O 

o 

(D 


in 


CD 


en 

CM 


in 


□0 

cn 


CD 


CO 
CM 


in 
in 


s 

CO 


00 


o 

CD 


^ 

s 


s 


CO 
CO 
00 


i 


in 


i 


CD 
CO 


S 








»- 


■^ 


■<- 


CO 


CO 


OO 


r* 


CD 


in 


CD 


T 


CM 


to 


CO 



in 

CO 
CD 


CsJ 

co 


CD 

in 
in 


CO 


CO 
CN 


CM 

in 

CO 


CD 


CO 

o 

(D 




00 


o 
in 
in 


o 
in 

in 


CO 


O 


CM 




o 


CD 


s 


CD 


S 




o 
ay 


2 
S 


s 


1 








■^ 


■•- 


'- 


CO 


CO 


o> 


t^ 


to 


m 


CD 



OO 
CO 
CD 


in 

s 


in 

CO 


CO 
CM 


CD 


in 

CM 

in 




CD 
CM 
O 


CM 


5 
■^ 


CO 
CO 


CO 
CO 


s 

CO 


CD 


CO 

o 


8 

CO 


CO 


s 

CM 


O 

in 


CO 
CM 






cn 




CO 

In 

CM 


O 
CM 
CM 


g 


tD 


g 

co' 


co 
O) 


CD 


§ 


r^ 


s 


'T 


CM 



TT CD ■^ CD 



CM CD P^ r- CM 

I^ CD r*. T- ■■T 

O) cn p- CO CD 

r-' oi cm" cm" m" 



■^ CM CM -^ 



CO CD r^ O CD 
CD -^ r*- CO CD 
in (D in f^ ■»- 



CO r- 



co 



CD o T (^ in 



a>(0000 '-CO'^CDCD 

i-incD"- iDcor*-inin 
in oo" cn o" in 

r- CD in I- ^ 

cm CM P- r- CD 



in CD CO CM CO 
p- ■c p- ro CD 

CO »- 1- CM CM 



CDCD(Dr-01(3>'-(p 

ocotomcDcooio 
ocDinor^p^toco_ 
f-." oo' cd" in' r*-' o' co' cm" 
Tcooomoininin 
CD't-r^ocO'^cno 

^" cd" co" cm" ▼-" co" r-" ^' 



CO CTl oo ^ 
O CO '- 1- 

1- in r- TT 



oo CO CO in CO 
CD o o CD in 



■^ CO o 



CD 



_ _- -. CM CD CD CO - 

oomm cocD'-cO'T- 

00 in CO oo cd' co' co' cd' cd' cm 

OOCMCDCDI^ CMCM'^h-^ 

i-cMCOCOco f^cni-r-^oo 

T-' T-' ■<»■' (d' co' cm' 



in 1- in CN 

CO CO CO CO 

CM CM oo T 

^' in' Tj-' o 

CO CO r- T 



CD CO CO P- 
(D CM CM in 
CM CM in ^ 



r-CDcocor-cor-'-^ 

incOOOCDCMCMinCDO 
CNCMOlinO^'^P'-CD 

in* co' in t' 1-' ■^ r^ in co" 

CO CM CM O CO 1- CM 

in CO ^ ^ 



CD CD CO -^ 
oo ■<- ■n- CM 
CO CO CO -T 

ai CO in oo' 
— — r^ 

CM 



CD O) 



O CO ■^ '- CD 

CO P-- O) O O) 

o -^ in CO in 

cn' o' T-' P-' it" 

T- O O CO CD 

CM CM in T 00 



O CM CD O 

CM <D CM P- 

fO CO '^ ■^ 

r-' cm' in -(T 

(O CM CM O 

m 00 ^ •- 






o 


cn 

8 


a 


i 


o 

CO 
(D 


CO 


CD 
CO 
CD 


s 


§ 


CO 

5 


CM 


CO 

in 


CM 

in 


oo 






■^ 


;: 


h- 


r^ 


■^ 


o 


oo 


CD 



■>f CD in 1- 

O T CD P- 

O) CD in p^ 

in oo" o -r-' 

^ m 00 <- 

CO ID CO CD 

oo* 1-' oo* CM* 

■■- CM 



T- oo CD h- CO 

p*- CO T- CO oo 

CD CO CM O) *- 

P-' o' cd' ro' o 

CO T— CO ^- CO 

O to CO CO CD 



o 

(D 


p- 

s 


S 


£3 


CM 


CO 

s 


CO 
CM 


o 
oo 




Ol 


§ 


in 


5^ 


in 


CO 
CM 


1 


s 


S 


s 


p- 
in 


s 

in 


s 


g 


CO 


o 

8 


CM 


in 


in 
in 




CM 


CO 


■^ 


in 


CO 


in 


in 


CO 


oo 


CM 


(D 


CM 


tt 



CO CO CM 

in CM CO 

CD CM (D 

T-" in' CD 

5 o P*- 

co CD m 

O' CD* Oi 



(D r^ ^ r- 

p-- CO ^ 00 

O CD oi CD 

SCD h- CO 

0> O 00 

r^' o" oo' cm' 



OCOCDOOCDCOOOincO 

incop^-cO'-'^roop-'- 
ooocDincoT-^coin 
o* CO* CO r-' o' oo' r-' cm" 1-" 

CO CM OT CD CM 1- 



O CO -T ^ 

*- CM CD O) 

o CO in o 

in cn" cm" in' 

»- CO CD O 



P^ CO *- CO CO 

p- CO in r*. (D 

in in CO •- CD 

T-* cm" co' in" co' 



8 ;; 

■^ (O 



^' in in" in in o' r^' cm' in t 



o o o o 



8 8 



y- y* m 



in o o o in o CM 
CM CO 'T m r- r- v> 



XJ T3 T3 "a T3 



e 


1 


unde 
000 L 
0,000 
5,000 


0,000 
5.000 
0,000 








— 









o ° 


Q O O O 

o o o o 
in o o o 


s ^ s 5 § 


(A (A 


oj aj S aj E 


c c 




3 a D 3 o 


3 D 




O O 

o o 


§ o o S § 


o o 


g g g g g 


§ s 


o m o o Q 






» *ft 


M M tA M (A 













O 
O 

o 


s 


8 

a 


s 


1 


500.000 

1,000,000 


o 





y- 






CO 




m 


m 






«A 




'- 


>- 


*- 



E0)O,_a)(i) (uo0a)CD 

Ti ir< tD T} T) TJ T3 TD TD -U 

2 ^CD3 33U33 

£ t ?888 88888 

m ™ ^ P o iri o in" o' o o 

S O ^u^^^ CMCMCO'^in 



^ 


m 


«» 


»A 


O 


E 


■o 


T3 


to E 


lA 








t 


r^ 


C 










5 












r 


r 


r 








" IV 














QJ 


8 




-) 


o 


o 




o 




» Q 


f ■) 


r ) 








E 






8 

in 




CJ 


o' 


§ 




CO 

O 


Si 




















tA 


tA 


(A 


(A 


O 


• 





S -5 



S ^ 



S 2 



Basic Tables 2001 



85 



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 

less deficit 



fWodified taxable income 



At marginal rate 



Tax generated 



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 rates 

8 percent 

10 percent 

10 percent (capital gains) 

10 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

27,5 percent 

28 percent (capital gains) 

30.5 percent 

35 5 percent 

39 1 percent 

Form 8615 

Joint returns and returns 
of surviving spouses 

All tax rates 

8 percent 

10 percent 

10 percent (capital gains) 

10 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

27 5 percent 

28 percent (capital gains) 

30 5 percent 

35 5 percent 

39 1 percent :. 

Form 8615 

Separate returns of 
married persons 

Alt tax rates 

8 percent 

10 percent 

10 percent (capital gains) 

10 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

27 5percent 

28 percent (capital gains) 

30,5 percent 

35,5 percent 

39 1 percent 

Form 8615 

Footnotes at end of table 



104,163,693 

187,240 

3,877,821 

554,064 

8,324 

65,207.298 

685.760 

47.801 

27.219.888 

49.296 

3,824.132 

1.453.822 

846.345 

201.902 



45,184,133 

76.687 

118.133 

6.103 

25.159.629 

405.045 

31.977 

15.380.292 

33.692 

2.136.205 

1.122.391 

713.981 



2,181,354 

962 

9.975 

3.490 

4 

1.284.957 

12.649 

954 

700.348 

940 

97.385 

37.328 

32.362 



6,050,309,334 

4.242.416 

22.928,193 

7.967.239 

-157.822 

1,987,679.803 

123.534.163 

8.127.008 

2.094.075.310 

4.928.994 

558.275.261 

388.065.125 

848.700.501 

1.943.144 



4,041,688,868 

2.736,544 

4.204.364 

-151.339 

1.082.075.392 

88.103.648 

6.051.399 

1.457.259.036 

3.829.249 

372.302.732 

312.221.095 

713.056.648 



104,906,702 

16.736 

55.745 

52.467 

-23,041 

28.086.102 

2.729,679 

75.694 

32.454.704 

48.750 

8.560,077 

5.461.892 

27.387.905 



4,269,339,932 

1.410.668 

7.834,252 

2.645.170 

10.580 

1.056,357.480 

95.447.222 

6.781.981 

1,554.572.661 

3.897.093 

450,404.363 

328.972.332 

759.379.672 

1 .626.456 



2,908,857,140 

791.910 

1.208.557 

8.332 

570.064.365 

68.101.887 

4.987.565 

1.064,064.336 

3.024,938 

2.5.511,087 

263.028.550 

638.065.592 



77,060,005 

9,355 

20.774 

27.053 

3 

15.442.947 

1.986.809 

60.524 

23.999.901 

34,596 

6.907,627 

4.617,998 

23.952.319 



2,181,469,158 

1.410.668 

7.834.252 

1.927.058 

10.580 

1.041.994.466 

59,299.574 

1.544,944 

487.535.342 

160.845 

82.442,760 

71.430390 

414.393.069 

1,485.208 



1,403,696,034 

791.910 

1.075.427 

8.332 

554.140.755 

49,738.438 

1.145.230 

337.218.938 

125.475 

47.499.020 

55.439.490 

346.513019 



41,093,721 

9.355 

20,774 

27.049 

3 

15.401.255 

1.701.247 

13.264 

7.625.704 

3173 

1.279.764 

911.737 

14.100395 



926,646,417 

112.850 

783.586 

257.111 

1.058 

157.672.420 

17.150.764 

1.338.779 

296.370.247 

793.800 

106.868.479 

89.323.624 

255.544.943 

418.758 



657,562,444 

63.351 

118.202 

833 

85.159.521 

12.286.315 

982.819 

203.429.541 

615.454 

69.568.072 

70.851.803 

214.476.432 



18,117,232 

749 
2.079 
2,706 

2.314.293 

377.282 

11.717 

4,581.538 

6.796 

1.640,618 

1.225.420 

7.954,034 



518,687,805 

112.853 

783.425 

192.706 

1.058 

156.299,170 

13.859,915 

386,236 

134.072.219 

45.037 

25.145.042 

25,357.788 

162.027.690 

404.666 



357,451,989 

63.353 

107.543 

833 

84,521.113 

9.947.688 

286.308 

92.735.208 

35.133 

14,487.201 

19.681. 019 

135.486.590 



10,984,489 

748 
2,077 
2.705 

2.310.188 

340.249 

3.316 

2.097.069 

888 

390.328 

323.657 

5.513,254 



887,249,293 

95.422 

782.761 

233,479 

6,666 

129.730.098 

17.884.958 

1.368.743 

288,472,945 

787.259 

106.992,059 

89.304.233 

251.167.102 

423.565 



631,890,993 

55.886 

103.010 

6.390 

59.197.081 

12.770.750 

1.006.306 

196.457.231 

610.791 

69.647.514 

70.860.233 

211.175.801 



17,582,905 

748 

2.080 

2.040 

226 

2.058.351 

411.885 

11.536 

4.497,329 

4.696 

1,635.195 

1.235.085 

7.723.733 



14.7 

22 

34 

29 

(X) 

65 

145 

158 

138 

150 

192 

23 

29 6 

21 8 



15.6 

2.0 

(X) 

25 

(X) 

64 

145 

16.6 

135 

160 

18.7 

22 7 

29.6 

(X) 



16.8 

45 

3,7 

3,9 

(X) 

73 

15,1 

152 

139 

96 

19,1 

226 

28 2 

(X) 



20.8 

6,8 
100 

68 
63,0 
12.3 
18.7 
20.2 
186 
20 2 
238 
27,1 
33.1 
26.0 



21.7 

7 1 

(X) 

8.5 

76.7 

12.1 

18.8 

202 

185 

202 

236 

26 9 

33.1 

(X) 



22.8 

80 
lOO 

75 

(X) 
133 
20.7 
19.0 
187 
13.6 
23.7 
26.7 
32.2 

(X) 



86 



Individual Returns 2001 



Table 3.4-Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate 
at Which Tax Was Computed-Continued 

(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 

less deficit 



Modified taxable income 



At marginal rate 



Tax generated 



At marginal rate 



Income tax after credits 



Total 



As a percentage of 



Adjusted 
gross income 



Modified 
taxable income 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



(9) 



Returns of heads 
of households 



All tax rates 

8 percent 

10 percent 

10 percent (capital gains) 

10 percent (Form 8814) 

ISpercent 

20 percent 

25 percent 

27 5 percent 

28 percent (capital gains) 

30 5 percent 

35 5 percent 

39 1 percent 

Form 8615 

Returns of single persons 

All tax rates 

8 percent 

10 percent 

1 percent (capital gains) 

10 percent (Form 8814) 

15 percent 

20 percent 

25 percent 

27 5 percent 

28 percent (capital gains) 

30.5 percent 

35 5 percent 

39 1 percent 

Form 8615 



12,506,639 

3,870 

11,851 

2,217 

11,023,032 

24,653 

3,877 

1,306,070 

370 

80,186 

37,190 

13.321 



44,291,567 

105.721 

3.867,846 

420,591 

27,739,679 

243,413 

10,993 

9,833,179 

14,294 

1,510,356 

256,912 

86,680 

201,902 



435,885,573 

137,062 

291,592 

16.557 

304,173,231 

3,712,629 

480,552 

91,748,864 

70,436 

11,855,555 

9,349,161 

14.049,934 



1,467,828,191 

1,351,974 

22,872,448 

3,418,826 

573,345,077 

28.988,206 

1,519.363 

512.612.705 

980.559 

165,556.898 

61,032.977 

94.206.014 

1.943.144 



239,770,006 

43.324 

92.002 

2.245 

139.118.382 

2.975.324 

392,940 

66.488.534 

53.890 

9.799.278 

8.117,430 

12,686.657 



1,043,652.781 

566.079 
7.813.478 
1.317.548 

331.731,786 

22,383.203 

1.340.851 

400.019,891 

783.669 

138,186.372 

53.208.345 

84.675,104 

1,626.456 



169,950,716 

43.324 

72.385 

2.245 

138,861.767 

2.084.621 

65.444 

18.014.360 

4.080 

1.647.416 

1.998.781 

7.156,294 



566,728,687 

566.079 

7,813.478 

752.197 

323.590.688 

15.775.269 

321.007 

124.676.340 

28.117 

32.016,561 

13.080.382 

46.623.360 

1.485.208 



42,671,676 

3,465 

8,808 

225 

20,853.959 

527.359 

74.859 

12,285,192 

11,267 

2.333.092 

2.253.237 

4.320.212 



208,295,066 

45,286 
781.507 
127.396 

49,334,646 
3,969,806 

269,383 
76.073.876 

160.283 
33.326.696 
14.993.164 
28.794.265 

418.758 



30,238,711 

3.466 

7.239 

225 

20.829.265 

416.924 

16.361 

4.953.949 

1.142 

502.462 

709.567 

2.798.111 



120,012,617 

45.286 

781.348 

75.220 

48.538,603 

3.155.054 

80.252 

34.285,994 

7,873 

9,765,051 

4.643,536 

18,229,734 

404,666 



33,754,090 

1,755 

6,455 

50 

12,587,793 

537.698 

75.666 

11.814.445 

11.422 

2.335,231 

2.237.835 

4.145.741 



204,021,305 

37.033 
780.681 
121.974 

45.886,873 
4.164,625 

276,235 
75.703,940 

160.349 
33.374.120 
14.971.081 
28.121.826 

423.566 



7.7 

13 

(X) 

22 

03 

4 1 

14.5 

157 

129 

162 

19 7 

239 

29 5 

(X) 

13.9 

2,7 

34 

3.6 

(X) 

8.0 

144 

18 1 

148 

16.4 

20.2 

24 5 

29.9 

21 8 



14.1 

4 1 

(X) 

70 

22 

90 

18 1 

193 

17.8 

21.2 

23 8 

27.6 

32.7 

(X) 

19.5 

65 
100 
9.3 
(X) 
13.8 
18.6 
20.5 
189 
20,5 
24.2 
28.1 
332 
26.0 



(X) Percentage not computed 

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



Basic Tables 2001 



87 



Table 3.5-Returns with Moditied Taxable Income: Tax Generated, by Rate and by Size ot Adjusted Gross 



Income 

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





Number 
of 


Taxable 


Modified 
taxable 


lax 
generated 


Tax generated at specified rate 


Size of 


8 percent 


1 percent 


adjusted gross income 


Number 


Income 


Tax 


Number 


Income 


Tax 




returns 


income 


income 


at all rates 


of 


taxed 


generated 


of 


taxed 


generated 












returr.s 


at rate 


at rate 


retums 


at rate 


at rate 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


Total ^ 


104,163.693 


4,268,506,370 


4,269,339,932 


926,646,417 


2,735,436 


10,786,662 


862,919 


4,175,781 


12,315,868 


1,231,798 


Under $2,000 


519,666 


251.530 


251,796 


26 789 


73 611 


13711 


1 099 


78 300 


22,398 
38,741 
54,374 
36 042 


2,240 
3 874 


$2,000 under $4,000 


490 858 


592 284 


596 301 


70 292 


74 148 


37 922 


3 032 


74 329 


$4 000 under $6 000 


1 398 125 


1 349 591 


1 353 1 32 


151 023 


46 080 


31 057 


2 484 


65.105 
47 139 


5 434 


16.000 under $8,000 


1.740,573 


3,334,294 


3,340,330 


355.450 


41,033 


37,279 


2,979 


3 605 


$8,000 under $10,000 


2.865.446 


6,111,479 


5.113,013 


777,835 


55,572 


35,112 


2,806 


87,611 


68 950 


6 898 


$10,000 under $12,000 


2.713 224 


9 843 580 


9,845 243 


1 355 943 


50 504 


40 835 


3 266 


104,081 
116045 


101,715 
138,075 

218,115 
230 594 


10,173 
13.809 


$12,000 under $14.000 


3 144 800 


14 747 878 


14 748 241 


2 131 858 


69614 


101 515 


8 123 


$14,000 under $16,000 


3.728 289 


21,249078 


21.252,182 


3 1 30 308 


93 750 


110 808 


8 862 




$16,000 under $18 000 


4 089 586 


26 557 834 


25 565 422 


3 950 515 


110 684 


206 888 


16 549 


175 317 


23 082 


$18,000 under $20,000 


3.975 869 


31.986.776 


31,989 868 


4 769 242 


95 601 


179 503 


14 360 








$20,000 under $25 000 


9 489 758 


1 02 334 332 


102 353 587 


1 5 269 866 


226 730 


496 969 


39 753 


379 560 


614 502 


61 469 


$25,000 under $30,000 


8.390,626 


125.824.811 


125,823,364 


18 946 371 


219 558 


510 300 


40 823 


403,126 
595 932 




71.296 
152,767 
116,599 

314,688 
138,944 


$30,000 under $40 000 . 


13 662 459 


288 448 815 


288 490 074 


43 882 869 


403143 


1 229 246 


98 339 


1.527.174 
1.165.712 

3.146.511 

1.389,289 

1,533,902 

670,968 

190,120 

66,587 


$40,000 under $50,000 


10.543.289 


305.197.261 


305,251,843 


49 309,375 


323 086 


901 186 


72 100 






17 507 070 


731 935 622 


732 054 569 


123 298 530 


575 952 


2 914 111 


233 125 


835 591 


$75,000 under $100,000 


8,885.612 


546.501.714 


546 597 643 


103 548 825 


118 783 


1 112 036 


88 963 




$100,000 under $200 000 .. 


8 457 558 


843 41 1 444 


843 597 907 


187 160993 


114 545 


1 891 805 


151 346 


82,141 
27 527 


$200 000 under $500 000 


2 013 756 


482 712 954 


482 808 347 


1 34 043 009 


29 848 


607 712 


48 616 


67 097 


$500,000 under $1 000 000 


354 618 


211 318 031 


211 341 365 


68 194 292 


7 177 


1 74 307 


13 945 


6 126 


19012 


$1,000,000 under $1.500,000 


85,195 


91,492,389 


91,524,394 


30,676,646 


2,039 


54,476 


4,358 


1,850 


6,659 


$1,500,000 under $2,000,000 


36,329 


55,760,162 


55,770,061 


18,741,216 


1,050 


27,650 


2,212 


979 


34,365 


3,437 


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


51,958 


138,523,230 


138,577,023 


46,491,534 


1,569 


43,005 


3.440 


1,738 


64,195 


5,420 


$5,000,000 under $10,000.000 


12,206 


74,551,405 


74,572,534 


24,484,509 


537 


15.020 


1,202 


547 


21,199 


2,120 


$10,000,000 or more 


6,812 


153,369,759 


153,421,694 


45,769.129 


511 


14,210 


1,137 


533 


21,052 


2,105 




e 








Tax general 


;d at specified ra 


e— continued 








Size of 


10 percent (capital gams) 


10 pe 


rcent (from Form 


8814) 


IS percent 


adjusted gross inconn 


Number 


Income 


Tax 


Number 


Income 


Tax 


Number 


Income 


Tax 






of 


taxed 


generated 


of 


taxed 


generated 


of 


taxed 


generated 






retums 


at rate 


at rate 


returns 


at rate 


at rate 


retums 


at rate 


at rate 






(11) 


(12) 


(13) 


(14) 


(15) 


(16) 


(17) 


(18) 


(19) 


Total 


5 226,657 


13 879 743 


1 387 974 


144 897 


119 730 


12 178 


99,228,958 


2,323,780,421 


348,567,063 


Under $2.000 


445 293 


197 788 


19 779 


756 


612 


62 


$2,000 under $4.000 


452.325 


418,023 


41,802 


•961 


•467 


•47 


•10.713 


•16.825 


•2,523 


$4,000 under $6 000 


1 365 233 


1 136 167 


113617 


•135 


•174 


•17 


19,109 
514 903 


29 002 


4 350 


$6,000 under $8,000 


1,212.213 


2,959,443 


295,944 


•8 


•5 


•1 


234 541 


35 181 


$6,000 under $10.000 


663 921 


2 851 863 


285 186 


"1 024 


•1 471 


'147 


2 176 816 


3 078 105 


461 715 


$10 000 under $12 000 


373 094 


2 154 656 


216 456 


•1 125 


•1,565 


•157 


2 544 577 


7 480 356 


1,122,053 
1 935 517 


$12,000 under $14,000 


259.699 
172 595 










3,101,591 

3,673.422 
4,044.831 
3,932.517 


12.903.446 

19.819.530 
25 656 301 


$14,000 under $16,000 












2,972.930 
3,848,445 
4,678,329 


$16,000 under $18 000 


92 147 


541 597 


54,150 
26,512 


•150 


•163 


•16 


$18,000 under $20,000 


47,488 


265,121 


•2,901 


•2,897 


•290 


31.188,857 


$20,000 under $25,000 


78 427 


464 874 


46 487 


7 748 


8 682 


868 


9 435 280 


100.729.443 
125,316.347 
279,349.519 
273 525 085 


15 109416 


$25,000 under $30.000 


35 825 


214.720 
61.725 
•33 421 


21 472 


•1 713 






8,363.608 
13,617.713 
10 521 240 




$30,000 under $40.000 




6,173 
•3 342 


11,224 
•12,014 

22 762 


8,477 
•13 972 




41,902,428 
41,028,763 

91.912.915 
55,065,141 
53 576 593 


$40,000 under $50.000 


•5 903 


•1,396 
1 711 


$50,000 under $75.000 


•5 810 








17,455.208 
8,866,341 
8,415,575 
1 992 745 




$75,000 under $100.000 








23,380 
29 806 


17,462 
. 22 800 


1,749 
2 286 




$100,000 under $200.000 


•3 694 


•19 595 


•1 960 


357 177 288 


$200,000 under $500,000 


•897 


•5,381 
•1,093 


"538 


18 479 


14 073 


1 451 


84,801.786 


12,720.268 


$500,000 under $1,000.000 


•219 




4.407 
1.244 


3,784 
1,080 




347.518 


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


91 


50 




3.485,032 
1,472,485 
2 085 773 


522.755 


$1 ,500,000 under $2,000.000 


•33 








34.992 
49.479 


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


63 


361 


36 


1.009 


842 


89 


312,866 


$5,000,000 under $10.000.000 


"26 


"136 










11.356 
5,971 


475,593 
248,382 


71 339 


$10,000,000 or more 








162 


157 


16 


37,257 



Footnotes at end of table 



88 



Individual Returns 2001 



Table 3.5--Returns with Modified Taxable Income: Tax Generated, by Rate and by Size of Adjusted Gross 
Income-Continued 

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







Tax generated at specified rate-continued 


Size of 


20 percent 


25 percent 


27,5 percent 


28 percent (capital gains) 


adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 
at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(20) 


(21) 


(22) 


(23) 


(24) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


(31) 


ToUl 


6,113,219 

•2.989 
196.143 
377,259 

1,194.496 

1,333.283 

2.017.223 

736,898 

153,570 

41.087 

19.100 

29.042 

7.410 

4.719 


256,974,356 

•4,236 
191.026 
772.159 

4.049.840 

6.879.598 

27.648.470 

36,623.385 

26,721,686 

14.812.937 
10.906.486 
32.629.212 
22.569.237 
73.266.084 


51.394,849 

•847 
38.203 
154.434 

809.943 
1.375.926 
5,529,691 
7,304.676 
5,344.338 

2.962.688 
2.181,297 
6,626,842 
4,513,847 
14,653.217 


359,461 

•2.958 
■6.658 

37.092 
61.660 
145.417 
75.418 
17,987 

6.048 

2,248 

3,473 

947 

662 


7,290,505 

•1,683 
•16.375 

65.887 

302.436 

1.933.291 

2.114.113 

1.074.723 

406,173 
275.437 
500,162 
231,169 
269.066 


1,822,673 

•422 
•3,846 

16,729 

76.614 

483.342 

628,637 

268.683 

101.544 
68.850 

160.038 
57.792 
67.267 


33,393,442 

•1.866 

22.754 

2.340.349 

3.514.439 

8.671,690 
8.164.050 
8.211,349 
1.953.806 
341.115 

81.536 
34.470 
48.863 
11.241 
5.924 


827,472,040 

•2,470 

14,137 

6.103.791 

28.786.634 

108,924,313 
162.176.424 
373.402.668 
116.804.673 
20.403.792 

4.868.314 

2.064,283 

2.914,233 

666,585 

349.822 


227,554,811 

•679 

3,888 

1.678,543 

7,916,324 

29.954.186 
44,698.517 
102.685.734 
32.121.258 
5.611,043 

1,338,786 

564.928 

801.414 

183.311 

96.201 


70,219 

•5.914 

•11.617 

15,667 

27.746 

6.584 

958 

690 
293 
555 
161 
135 


1,045,084 

•969 

•3.997 
13,927 
74,692 
71.143 
44.960 

123,837 
53,963 
297.122 
184.911 
175.564 


292,627 


Under $2 000 


$2 000 under $4 000 




$4,000 under $6,000 




$6,000 under $8,000 




$8,000 under $10,000 




$10,000 under $12,000 




$12,000 under $14,000 




$14,000 under $16,000 




$16,000 under $18,000 




$18,000 under $20.000 




$20 000 under $25 000 




$25,000 under $30.000 




$30,000 under $40,000 




$40,000 under $50,000 


•272 


$50,000 under $75,000 


'1 120 


$75 000 under $1 00 000 


3 901 


$100 000 under $200 000 


20 915 




19 920 


$500,000 under $1,000,000 


12 589 


$1 000 000 under $1 500 000 


34 674 


$1 500 000 under $2 000 000 


15 110 


$2,000,000 under $5,000.000 

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

$10,000,000 or more 


83,194 
51,775 
49,158 












Tax gen 


erated at specified rate-continued 










Size of 


30.5 percent 


35.5 percent 


39.1 percent 


Form 8615 


adjusted gross income 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 


Number 

of 
returns 


Income 
taxed 
at rate 


Tax 

generated 

at rate 




(32) 


(33) 


(34) 


(35) 


(36) 


(37) 


(38) 


(39) 


(40) 


(41) 


(42) 


(43) 


ToUl 


6,124,298 

41.574 

800.289 

2.896.349 

1.875.493 

331,900 

79,889 
33,774 
48,031 
11.117 
5,881 


216,963,397 

98.631 

7.453.272 

76.175.712 

103.824.987 

19.104,164 

4,608,118 

1.946.389 

2.773.029 

641.290 

337.806 


66,173,836 

30,082 

2.273,248 

23.233.692 

31.666.621 

5.826,770 

1,405,476 
693.649 
845,774 
196.693 
103.031 


2,300,166 

6.184 

211.664 

1.584.109 

323,068 

78,092 
33.106 
47.214 
10.982 
5.847 


182,833,847 

18.264 

3.616.237 

114.716.505 

41,771.919 

10.144.734 

4.323.581 

6.151.168 

1.429,944 

761.507 


64,906,016 

6.480 

1.248.264 

40.724,369 

14.829.031 

3.601.381 

1.534. 871 

2.183.665 

507.630 

270,335 


846,346 

5.580 
368.139 
30i.l77 

74.585 
31.984 
45.536 
10.625 
5.719 


414,393,069 

103.645 
22.485.105 
87.047.778 

52,864.423 
34.662.831 
90.965.129 
48.306.044 
77.958.116 


162,027,690 

40.526 

8.791.676 

34.036.681 

20.669.989 
13.563.167 
35.567,365 
18.887.663 
30,481,623 


201,902 

34.874 
67.703 
35.009 
13.742 
10.564 
•6.718 
•8.666 

•7,769 
•1,923 
•6.596 
•1,923 
•1,923 
•929 
•931 

•931 

•8 

•801 

•642 

•141 

•78 

•8 

•15 

••7 


1,485,208 

8.936 
84.322 
102.357 
73.020 
77.512 
•66,116 
•94,750 

•97,320 
•29,778 
•106,087 
•36,647 
•49,905 
•17.434 
•37,330 

•51,992 

•603 

•97.802 

•168.615 

•91.703 

•88.185 
•11.898 
•52,800 
••51.096 


404,666 


Under $2,000 


2,339 


$2 000 under $4 000 


18,984 


$4,000 under $6 000 


25 058 


$6,000 under $8,000 


17,643 


$8,000 under $10,000 


21,028 


$10,000 under $12.000 


•13,778 


$12,000 under $14,000 


•23.240 


$14,000 under $16 000 


•25.995 


$16 000 under $18 000 , 


•8.196 


$18,000 under $20 000 


•24.841 


$20,000 under $25 000 


•10.902 


$25,000 under $30,000 


•10,161 


$30 000 under $40 000 


•2,577 


$40,000 under $50 000 


•11,082 


$50,000 under $75.000 


•19,900 


$75,000 under $100.000 


•235 


$1 00 000 under $200 000 


•32.560 


$200,000 under $500 000 


•47.814 


$500,000 under $1,000,000 


•25.968 


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


•28.261 


$1 ,500.000 under $2 000 000 


•2,741 


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


•11,384 


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


••19,978 


$10,000,000 or more 





' Estimate should be used with caution because of the small number of sample returns on which it Is based. 
"• Data combined to prevent disclosure of information for specific taxpayers. 
NOTE Detail may not add to totals because of rounding 



Basic Tables 2001 



89 



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 estimates based on samples-money amounts are in ttiousands of dollars) 



Marginal tax 
rate classes 



All 
returns 



Number 

of 
returns 



Income 
taxed 
at rate 



Income tax 

generated 

at rate 



Joint returns and 
returns of surviving spouses 



Number 

of 
returns 



Income 
faxed 
at rate 



Income tax 

generated 

at rate 



Returns of married 
persons filing separately 



Number 

of 
returns 



Income 
taxed 
at rate 



Income tax 

generated 

at rate 



All tax rates 

8 percent 

10 percent 

10 percent (capital gains).. 

10 percent (Form 88 14) 

15 percent 

20 percent 

25 percent 

27.5 percent 

28 percent (capital gains).. 

30.5 percent 

35.5 percent 

39.1 percent 

Form 8615 



(1) 



(2) 



(3) 



(4) 



(5) 



(6) 



(7) 



(8) 



104,163,693 

2.735,436 

4,175,781 

5,226,657 

144.897 

99,228,958 

6.113.219 

359,461 

33.393,442 

70,219 

6,124,298 

2,300,166 

846,345 

201,902 



4,269,339,932 

10,786,662 

12,315,868 

13,879,743 

119.730 

2,323,780,421 

256.974,356 

7,290,505 

827,472,040 

1,045,084 

216,963,397 

182.833,847 

414,393,069 

1,485,208 



926,638,876 

862,933 

1,231,587 

1.387,974 

12,178 

348,567,063 

51,394,871 

1,822,626 

227,554,811 

292,624 

66.173,836 

64,906.016 

162.027.690 

404.666 



45,184,133 

1,438,725 
2,172,797 

119,865 

44,927,396 

4.037,963 

257.563 

19,386,531 

48,347 

3.972,576 

1.836,372 

713.981 



2,908,857,140 

7,132,358 
7,767,927 

100,359 

1,453,103,165 

193,448,622 

5,892.866 

592,631,480 

772,150 

152,631,314 

148,863,881 

346,513,019 



657,561,712 

570,589 
776,793 

10,237 

217,965,475 

38,689,724 

1,473,216 

162.973,657 

216,202 

46,552,551 

52,846,678 

135.486,591 



2,181,354 

22,065 

33,388 

11,988 

993 

2,164,520 

100,957 

2,893 

868,360 

1,299 

167,075 

69,690 

32,362 



77,060,005 

39,503 

132,436 

32,852 

552 

35,227,456 

8,107,155 

99,018 

12,985,373 

31,564 

3,274,649 

3,029,052 

14,100,395 



(9) 



18,117,200 

3,160 

13,244 

3,285 

56 

5,284,118 

1,621,431 

24,755 

3,570,978 

8,838 

998.768 

1,075,313 

5,513,255 



Marginal tax 
rate classes 



Returns of heads 
of households 



Retums of 
single persons 



Number 

of 
retums 



Income 
taxed 
at rate 



Income tax 

generated 

at rate 



Number 

of 
retums 



Income 
taxed 
at rate 



Income tax 

generated 

at rate 



(10) 



(11) 



(12) 



(13) 



(14) 



All tax rates 

8 percent 

10 percent 

10 percent (capital gains) 

10 percent (Form 8814) , 

15 percent 

20 percent 

25 percent 

27,5 percent 

28 percent (capital gains) 

30.5 percent 

35 5 percent , 

39.1 percent 

Form 861 5 

NOTE Detail may not add to totals because of rounding 



12,506,639 

82,087 
204,912 

21 ,934 

12,485,917 

158,268 

11,925 

1,437,137 

1,250 

130,698 

50,512 

13,321 



239,770,006 

269,369 
519,403 

17,241 

191,582,975 

5,987,448 

186,533 

25,527,509 

6,446 

4.577,096 

3,939,692 

7,156,294 



42,671,372 

21,549 
51,940 

1,727 

28,737,446 

1,197,490 

46,633 

7,020,065 

1,805 

1,396,014 

1,398,591 

2,798,111 



44,291,567 

1,192,558 

1,764,685 

5,214,670 

2,104 

39,651,125 

1,816,031 

87,081 

11,701,414 

19,324 

1,853,949 

343,592 

86,680 

201,902 



1,043,652,781 

3.345,433 

3,896,103 

13,846,891 

1,578 

643,866,826 

49,431,131 

1,112,088 

196,327,678 

234,924 

56,480,338 

27,001,222 

46,623.360 

1.485.208 



(15) 



208,288,592 

267,635 

389,610 

1,384,689 

158 

96,580,024 

9,886,226 

278,022 

53,990,111 

65,779 

17,226,503 

9,585,434 

18,229,734 

404,666 



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, 
procedures, 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 2001 to 
reflect changes in the law. 

Additional Child Tax Credit A 

(line 63, Form 1040) 

See "Child Tax Credit." 

Additional Standard Deduction 

(included in line 36, Form 1040) 
See "Standard Deduction." 



Additional Taxes 

(line 40, Form 1040) 

Taxes calculated on Form 4972, Tax on 
Lump-Sum Distributions were reported here. 
Also tax from recapture of an education credit 
was reported here. 

Adjusted Gross Income Less 
Deficit 

(line 33, Form 1040) 

Income that had to be reported for the 
calculation of total income (line 22, Form 1 040) 
and of adjusted gross income included the 
following: 

• Compensation for services, including 
wages, salaries, fees, commissions, tips, 
taxable fringe benefits, and similar items; 

• Taxable interest received; 

• Dividends and capital gain distributions; 

• Taxable refunds of state and local income 
taxes; 

• Alimony and separate maintenance 

payments; 

• Net income derived from a business, 
profession, or farm; 

• Net gain from the sale of capital assets; 

91 



92 



Individual Returns 2001 



• Net gain from the sale of business 
property; 

• Taxable amounts of annuities, pensions, and 
individual retirement arrangement (IRA) 
distributions; 

• Rents and royalties; 

• Distributive share of partnership or S 
corporation net income; 

• Net income from an estate or trust; 

• Unemployment compensation; 

• Taxable amounts of social security and 
railroad retirement (Tier 1 ) payments; 

• Prizes, awards, and gambling winnings; 

• Jury duty fees; 

• Amounts received that were claimed as a 
deduction or credit in a prior year; and 

• Bartering income; 

• Alaska permanent fund dividends; 

• Qualified state tuition program earnings. 
Some reported income was fully or partially 

excluded from total income for 2001. 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 
(only reported if there was also a taxable 
amount); 

• Limited exclusion of qualified foreign 
earned income; 

• Exclusion of part or all of the gain from sale 
of principal residence up to $250,000 
($500,000 on joint returns); and 

From total income, the following statutory 
adjustments (lines 23 through 31, Form 1040) 
were subtracted to arrive at adjusted gross 
income (line 33, Form 1040): 

• Contributions to self-employed retirement 
plans (Keogh or simplified employee 
pension) and certain contributions to IRAs; 

• Certain student loan interest; 

• Medical savings accounts; 

• Moving expenses; 

• 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 
artists; 

• Amount of jury duty pay reported on line 
2 1 , Form 1 040, that was repaid to 
employers; 

• Deduction for clean-fiiel vehicles; and 

• Employee business expenses of fee-basis 
state or local government officials 

A deficit occurred if the allowable exclusions 
and deductions exceeded gross income, (i.e., the 
amount on line 32 was greater than the amount 
on line 22). 

Adjustments 

See "Statutory Adjustments." 

Adoption Credit 

(line 49, Form 1040) 

Generally, this nonrefundable credit (reported 
on Form 8839) was available to taxpayers who 
paid qualified adoption expenses in 2000 for an 
adoption that became final in 200 1 or later, or for 
qualified expenses paid in 2001, for an adoption 
that was final in or before 200 1 . The credit could 
have been as much as $5,000 for each child 
($6,000 for a child with special needs). 

Advance Earned Income Credit 
Payments 

(line 56, Form 1040) 

Taxpayers who believed they would be 
eligible for the earned income credit at the end of 
the year could have received part of the credit 
from their employers as an additional 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. 



Explanation of Terms 



93 



Alimony Paid 

(line 31a, Form 1040) 

Payments made as alimony or separate 
maintenance 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 
maintenance were income to the person receiving 
them. 

All Other Taxes 

(lines 53, 54, 55, 57, 58 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, 
the low income housing credit, qualified electric 
vehicle credit, and the Indian employment credit; 
social security and Medicare taxes on tip income, 
penalty tax on qualified retirement plans, and tax 
on medical savings accounts; household 
employment taxes, recapture of federal mortgage 
subsidy, and other unspecified taxes which 
included uncollected FICA (or social security) 
tax on tips; excess golden parachute payments; 
and section 72 penalty taxes; and the statistics 
included tax from recapture of education credits. 
This differs slightly from the "other taxes" 
portion of the Form 1040 itself, which included 
the taxes listed above plus the advance earned 
income credit payments, received. Another item 
not included in all other taxes but instead is 
included in "total income tax" is tax from Form 
4970, Tax on Accumulation Distribution of 
Trusts. (See also "Taxable and Nontaxable 
Returns" and "Total Income Tax.") 

Alternative Minimum Tax A 

(line 41, 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 "alternative minimum tax 



preferences and adjustments," resulted fi-om the 
treatment that the tax law gave to particular 
income and expense items. Alternative minimum 
taxable income (line 21, Form 6251) was defined 
as taxable income for ordinary income tax 
purposes adjusted for net operating losses from 
other tax years plus the amount of adjustments 
and preferences. 

Alternative minimum taxable income 
(AMTI) was then reduced by an exemption 
amount determined by filing status and AMTI. If 
the return was filed jointly by a married couple or 
a surviving spouse, the maximum amount of the 
exemption was $49,000. The maximum amount 
for a single or head of household taxpayer was 
$35,750, and for a married couple filing 
separately, $24,500. 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 $255,500. For joint returns the 
range was $150,000 to $346,000, and for married 
couples filing separately, the range was $75,000 
to $173,000. 

If there was an amount remaining after 
subtracting the exemption, the first $175,000 (the 
first $87,500 if married filing separately) was 
taxed at a 26 percent rate; any excess was taxed 
at a 28 percent rate, except that capital gains 
were taxed at the same rates under the AMT as 
under the regular income tax. This amount was 
then reduced by the recalculated alternative 
minimum tax foreign tax credit, and regular 
income tax before credits (line 40, Form 1040 
minus the regular foreign tax credit, line 43, 
Form 1 040) to arrive at the alternative minimum 
tax. 

Personal credits (such as the child tax credit, 
child care credit, etc.) could be taken against the 
AMT. 

Basic Standard Deduction 

(included in line 36, Form 1040) 
See "Standard Deduction." 



94 



Individual Returns 2001 



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 
nonfarm business, including self-employed 
members of a profession. 

If two or more sole proprietorships were 
operated 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 required to exclude 
investment income from business profits and 
include it, instead, with the various types of 
investment income for which separate provisions 
were made on the individual income tax return. 

Total expenses (line 28, Schedule C) were 
deducted from gross income (line 7, Schedule C) 
to arrive at a tentative profit or loss. Expenses 
for business use of the taxpayer's home (line 30, 
Schedule C) were then deducted to arrive at net 
income 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 
expense, but was offset against "Other Income" 
(line 21, Form 1040). 

Information on sole proprietorships, business 
receipts, and expenditures can be found in the 
Summer 2003 issue of the Statistics of Income 
Bulletin. 

Capital Assets 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Capital Gain Distributions Reported 
on Form 1040 

(included in line 13, Form 1040) 

Taxpayers who had capital gains strictly from 
capital gain distributions could enter the amount 
directly on line 13, Form 1040. 



Capital Gain Distributions Reported 
on Schedule D 

(line 13, Schedule D) 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Capital Gains and Losses 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Casualty or Theft Loss Deduction, 
Nonbusiness 

(line 19, Schedule A) 

Nonbusiness casualty and theft losses were 
deductible, 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.") 

Casualty or Theft Loss of Income- 
Producing Property 

(included in line 27, Schedule H) 

See "Miscellaneous Itemized Deductions." 

Child Care Credit 

(line 44, 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, or disabled dependents of 
any age. Qualified expenses included those for 
services performed within the home by non- 
dependent baby-sitters, 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. If the taxpayer omitted or 
used an invalid Social Security number or 
employer identification number (EIN) for the 
child care provider, the IRS had the authority to 
use mathematical error procedures to change the 
child care credit. 



Explanation of Terms 



95 



The maximum amount of care-related 
expenses on which the credit could be based with 
one qualifying child or dependent, was the 
smaller of earned income or $2,400; with more 
than one dependent the credit was based on the 
smaller of earned income or $4,800. For returns 
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 
or fraction thereof 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. 

Child Tax Credit A 

(line 48, Form 1040) 

A credit was allowed for each qualifying 
child under 17. To be a qualifying child, the 
person had to be a son, daughter, stepson, 
stepdaughter, grandchild, or qualifying foster 
child for whom the taxpayer claims a dependent 
exemption. The credit was phased out by $50 for 
each $1,000, or fraction thereof, that AGI 
exceeded:$ 110,000 for taxpayers filing jointly; 
$55,000 for married filing separately; and 
$75,000 for single filers. The taxpayer could 
claim up to $600 for each child meeting the AGI 
phase out guidelines. 

An additional child tax credit could have 
been refundable. The taxpayer had to meet the 
general requirements and some additional 
requirements. The additional child tax credit was 
not included in credits but instead as a payment 
(line63. Form 1040). 



Contributions Deduction 

(lines 15-18, Schedule A) 

Taxpayers could deduct contributions to 
certain organizations that were religious, 
charitable, educational, scientific, or literary in 
purpose. Contributions could be in cash, 
property, or out-of-pocket expenses that a 
taxpayer paid in doing volunteer work for a 
qualified organization. Contributions were 
allowed as an itemized deduction on Schedule A. 
Cash contributions were generally limited to one- 
half of the taxpayer's AGI, while contributions of 
capital gain property were generally limited to 30 
percent (20 percent in certain cases) of the 
taxpayers AGI. Contributions which could not 
be deducted due to the AGI limitation could be 
carried over to future years (and brought over 
from previous years). For all charitable 
contributions of $250 or more, a written 
acknowledgment from the qualified recipient 
organization was required. 

Credit for Federal Tax on Gasoline 
and Special Fuels 

(line 65b, Form 1040) 

This refundable credit (claimed on Form 
4136) was allowed for federal excise taxes paid 
on gasoline and special fiiels, such as gasohol 
and diesel fiiel, provided the fuel was used for 
certain purposes (such as farm or non-highway 
use in a trade or business), bought at a price that 
included the tax, and a refund of the tax was not 
requested or received. The credit could reduce 
unpaid total tax liability or could be refunded. A 
one-time refiindable credit was allowed to the 
original purchaser of a new, qualified diesel- 
powered highway vehicle. The credit was $102 
for a car and $ 1 98 for a light truck or van. 



96 



Individual Returns 2001 



Credit for the Elderly or Disabled 

(line 45, Form 1040) 

A credit (claimed on Schedule R) for the 
elderly or permanently and totally disabled was 
available 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 disability and who had 
received taxable income from a public or private 
employer because of that disability. The income 
to which the credit could be applied was reduced 
by nontaxable amounts of social security and 
railroad retirement benefits, veterans' pensions, 
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 ($1,125) was 
limited to total income tax with any excess not 
refundable, and was reduced if the taxpayer's 
income 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 

(line 65a, 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 
(claimed on Form 2439) for their proportionate 
share of the tax paid. 

Credit to 2002 Estimated Tax 

(line 69, Form 1040) 

This amount was the part of the overpayment 
of 2001 tax which taxpayers specifically 



requested to be credited to their estimated tax for 
2002. (See also "Overpayment" and "Estimated 
Tax Payments.") 

Deduction of Self-Employment 
Tax 

(line 27, From 1040) 

If a taxpayer had income from self- 
employment and owed self-employment tax, one- 
half of that tax was deductible for income tax 
purposes. The amount was subtracted as an 
adjustment to total income in the calculation of 
AGI. (See also "Self-Employment Tax.") 

Dividends 

(line 9, Form 1040) 

Dividend income consisted of distributions of 
money, stock, or other property received by 
taxpayers from domestic and foreign 
corporations, either directly or passed through 
estates, trusts, partnerships, or regulated 
investment companies. Dividends also included 
distributions from money market mutual funds. 

Dividends did not include nontaxable 
distributions of stock or stock rights, returns of 
capital, capital gains, or liquidation distributions. 
Taxpayers were also instructed to exclude 
amounts paid 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 

(line 61a, Form 1040) 

The earned income credit (EIC) for 2001 was 
a maximum of $2,428 for one qualifying child, 
$4,008 for two or more qualifying children, and 
$364 for taxpayers with no qualifying children. 
To be eligible for the credit with children, the 
taxpayers must have had a qualifying child living 
with them for more than half the year and have 
had earned income and modified adjusted gross 
income each less than $28,281 ($32,121 if more 
than one qualifying child). To be eligible for the 
credit without children, the taxpayer must have 



Explanation of Terms 



97 



had earned income and modified adjusted gross 
income less than $10,710 and they (or their 
spouse) must have been at least 25 years of age 
and less than 65 years old. The credit was 
generally based on earned income, consisting of 
wages, salaries, and other employee 
compensation, plus net earnings from self- 
employment. For the EIC, "modified AGI" 
excluded net capital losses, net losses from trusts 
and estates, and net losses from nonbusiness 
rents and royalties. Modified AGI included tax- 
exempt interest plus the nontaxable part of 
pension, annuity, or IRA distributions, except for 
any amount that is nontaxable due to trustee-to- 
trustee transfer or a rollover distribution. Also. 
75 percent of business losses had to be added 
back to AGI to figure modified AGI. Taxpayers 
with investment income totaling more than 
$2,450 were not eligible to receive the EIC. 
Investment income included interest income 
(taxable and tax-exempt), dividend income, plus 
interest and dividend income from Form 8814, 
and capital gain net income. As in previous 
years, taxpayers could not take the credit if their 
filing status was married filing separately, or if 
they claimed the foreign-earned income 
exclusion. 

For this report, the earned income credit is 
divided into three parts: the amount used to offset 
income tax before credits (limited to the amount 
needed to reduce income tax after credits to 
zero); the amount used to offset all other taxes 
(limited to the amount needed to reduce total tax 
liability to zero); and the refundable portion. (See 
also "Advance Earned Income Credit 
Payments.") 

Earned Income Credit, Refundable 
Portion 

See "Earned Income Credit." 

Earned Income Credit Used to 
Offset Income Tax Before Credits 

See "Earned Income Credit." 



Earned Income Credit Used 
Offset Other Taxes 

See "Earned Income Credit." 



to 



Education Credits 

(line 46, Form 1040) 

There were two credits available, the Hope 
Scholarship credit and Lifetime Learning credit. 
A taxpayer was only able to claim one of the 
credits per student, not both. If a student made a 
tax-free withdrawal from an education IRA, 
neither credit could be claimed unless the 
taxpayer elected to be taxable on the education 
IRA withdrawal. The credits were phased out for 
AGI between $40,000 and $50,000 ($80,000 and 
$100,000 for married filing jointly). 

The Hope Scholarship credit allowed a 
maximum credit per student of 100 percent for 
the first $1,000 of qualified tuition and related 
expenses and 50 percent credit for the next 
$1,000 of eligible expenses for enrollment in 
undergraduate programs. Also, the credit only 
applied to the first two years of post-secondary 
education. 

The Lifetime Learning credit could have been 
used for tuition and expenses for undergraduate, 
graduate, and professional degree courses. The 
credit could have been used for an unlimited 
amount of time, as long as the taxpayer or 
dependents were enrolled in post-secondary 
education. The Lifetime Learning credit was a 
maximum of $ 1 ,000 per return. 

Education IRA (Coverdell 
Education Savings Accounts) 

Taxpayers could have made nondeductible 
contributions up to $500 annually to an 
educational IRA for a child under age 18. The 
earnings and withdrawals were tax-free to the 
extent that withdrawals did not exceed the 
beneficiary's qualified higher education expenses 
for the year. The educational IRA contribution 
was phased out for modified AGI between 
$95,000 and $110,000 (between $150,000 and 
$160,000 for taxpayers married filing jointly) 



98 



Individual Returns 2001 



(See also "Individual Retirement Arrangement 
Deductible Payments.") 

Employee Business Expense 

See "Unreimbursed Employee Business 
Expenses." 

Estate or Trust Net Income or Loss 

(line 36, Schedule E, Part III) 

This was the beneficiary's share of fiduciary 
income (with the exception of the items 
described below, which were reported separately) 
from any estate or trust. Income from estates or 
trusts included amounts required to be 
distributed, amounts credited to beneficiaries' 
accounts from current-year fiduciary income 
(whether or not actually distributed), and any 
other amounts which were properly paid, 
credited, or required to be distributed for that 
year. 

Taxpayers excluded their share of dividends 
and gains or losses from sales of capital assets or 
other property, from estate or trust income. 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. 

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 60, Form 1040) 

This figure represents the total of the tax 
payments made for 2001 using Form 1040-ES, 
and any overpayment from the taxpayer's 2000 
return that was applied to the 2001 estimated tax. 
Generally, individuals were required to make 
estimated tax payments if they expected to owe, 
after subtracting withholding and credits, at least 
$1,000 in tax for 2001, and they expected 



withholding and credits to be less than the 
smaller of: (a) 90 percent of the tax shown on 
Form 1040 for 2001, or (b) 100 percent of the tax 
shown on Form 1040 for 2000. 

Excess Social Security Taxes 
Withheld A 

(line 62, Form 1040) 

If a taxpayer earned more than $80,400 in 
total wages from two or more employers in 2001, 
too much social security (FICA) or Railroad 
Retirement Tax Act (RRTA) tax may have been 
withheld from his or her wages. (There was no 
wage base limitation for Medicare tax; therefore, 
all covered wages were subject to Medicare tax.) 
Filers claimed credit for such overpayment on 
their income tax returns. The excess social 
security, or RRTA, taxes withheld could be taken 
as a credit toward payment of the taxpayer's 
income tax, or refunded. In the case of a joint 
return, the credit was computed separately for 
each taxpayer. 

Exemptions A 

(lines 6, 38, Form 1040) 

In the computation of taxable income, a 
$2,900 deduction was allowed for each 
exemption claimed if adjusted gross income was 
less than $99,725. 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 also 
filed his or her own 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 2001: 

1 ) The individual received more than half of 
his or her support for 2001 from the taxpayer; 

2) The individual was related to the taxpayer 
(such as a son, daughter, or parent) 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; 



Explanation of Terms 



99 



4) The individual met certain citizenship 
requirements; 

5) The individual's gross income was less 
than $2,900. An exception to the income 
limitation was granted to children under age 19 
or full-time students under age 24. 

These statistics classify the exemptions as 
children at home, children away from home, 
parents, and other. 

If a taxpayer had AGI above certain levels, 
his or her personal exemption deduction may 
have been reduced or eliminated. For single 
taxpayers, the phaseout began at $132,950 and 
was completed at $255,450; for married persons 
filing jointly and surviving spouses, the phaseout 
began at $199,450 and was completed at 
$321,950; for heads of household, the phaseout 
began at $166,200 and was completed at 
$288,700; and for married persons filing 
separately, the phaseout began at $99,725 and 
was completed at $160,975. 

Farm Net Income or Loss 

(line 18, 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 excluded from farm net profit or loss and 
were 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 or operate the farm 
to any great extent. This income and expenses 
were reported on Form 4835 with net income less 
loss then reported on Schedule E. (See also 
"Total Rent and Royalty Income or Loss.") 

Filing Status 

See "Marital Filing Status." 

Foreign-Earned Income ExclusionA 

(included in line 21, 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. 

Qualifying individuals were limited to the 
lesser of a $78,000 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. The employer-provided foreign 
housing exclusion was left as part of other 
income. (See also "Other Income.") 

Foreign Housing Deduction 

(included in the total on line 32, 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 together with 
the foreign-earned income exclusion was limited 
to the total amount of foreign-earned income for 
2001. 



100 



Individual Returns 2001 



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 take 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 2001 could be carried back 
2 years and then forward 5 years. 

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 
Telefile (Form 1 040EZ's where all information is 
filed by telephone), and electronic filing. 

Returns of all 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, 1040A and 
1040EZ), discussed below. For example, if a 
return was filed electronically that could have 
been a Form 1040EZ had it been filed on paper, 
it would have been considered a Form 1 040EZ in 
the statistics. All Telefile returns were 
considered to have been Form 1040EZ for these 
statistics. 

The forms represented different levels of 
complexity in regard to the information reported. 
The Forms 1040A and 1040EZ, for instance, 
could only be used if an individuafs taxable 
income was less than $50,000, his or her non- 
wage income came from only a limited number 
of sources, and the taxpayer did not itemize 
deductions. The Form 1040 had to be used if 
taxable income was greater than $50,000. In 
addition, the taxpayer had to file Form 1 040 if he 
or she itemized deductions or had income (or 
losses) from a source not provided for on Form 
1040A or 1040EZ, used certain tax provisions, or 
had certain tax credits not on Form 1040A or 



1040EZ. (These forms can be found in Section 5, 
2001 Forms.) 

Gambling Earnings 

(included in line 21, Form 1040) 

Gambling earnings include proceeds from 
lotteries, raffles, etc, and are included in line 21, 
Form 1040. These gambling earnings were 
edited into a separate field during service center 
processing. Gambling losses were not allowed to 
offset winnings on line 21. Instead, gambling 
losses were an itemized deduction reported on 
Schedule A. (See also "Gambling Loss 
Deduction" and "Other Income.") 

Gambling Loss Deduction 

(included in line 27, Schedule A) 

Gambling losses (to the extent of gambling 
winnings) were fiilly deductible for taxpayers 
who itemize deductions. (See also "Gambling 
Earnings", "Total Itemized Deductions", and 
"Miscellaneous Itemized Deductions.") 

General Business Credit A 

(line 50a, Form 1040) 

The general business credit consisted of the: 
investment credit, 
the work opportunity credit, 
the welfare-to-work credit, 
the alcohol fuel credit, 
the research credit, 
the low-income housing credit, 
the enhanced oil recovery credit, 
the disabled access credit, 
the renewable electricity production 
credit, 

the Indian employment credit, 
the credit for employer social security 
and Medicare tax paid on employee tips, 
the orphan drug credit, 
the new markets credit (new for 2001), 
the community development corporation 
credit, 

the Alaska pipeline liability fund credit 
and. 



Explanation of Terms 



101 



• the credit from electing large 

partnerships. 
Taxpayers claiming more than one of the credits 
were required to summarize them on Form 3800, 
General Business Credit. The general business 
credit was limited to 100 percent of the first 
$25,000 ($12,500 for a married couple filing 
separately) of tax liability and 25 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 
1 5 years. 

Home Mortgage Interest Deduction 

(lines 10+11, Schedule A) 

See "Interest Paid Deduction." 

Household Employment Taxes A 

(line 57, Form 1040) 

Taxpayers paying domestic employees more 
than $1,300 generally had to pay social security 
and Medicare taxes for these employees with 
their income tax return by filing Schedule H, 
Household Employment Taxes. 

Income Subject to Tax 

See "Modified Taxable Income." 

Income Tax After Credits 

(line 52 minus part or all of line 61a, Form 1040) 

To arrive at income tax after credits, 
taxpayers deducted total credits (line 51, Form 
1040) from income tax before credits (line 42, 
Form 1040). For the statistics, tax was further 
reduced by the portion of the earned income 
credit which did not result in a negadve 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 after subtraction of all credits and the 
earned income credit was tabulated as "income 
tax after credits." 



Income Tax Before Credits 

(line 42, Form 1040) 

This amount consisted of the tax liability on 
taxable income, computed by using the tax 
tables, tax rate schedules. Schedule D Tax 
worksheet. Schedule J (Farm income averaging), 
or Form 8615, plus Form(s) 8814 (line 40a), any 
additional taxes from Form 4972 (line 40b), and 
the alternative minimum tax (line 41). 
(See also "Tax Generated.") 

Income Tax Withheld 

(line 59, Form 1040) 

Income tax withheld included amounts 
deducted from salaries, wages, and tips, as 
reported on Form W-2; deducted from pensions, 
annuities, and certain gambling winnings as 
reported on Forms 1099-R and W-2G; and 
withheld from total distributions of profit- 
sharing, retirement plans, and individual 
retirement accounts, as reported on Form 1099- 

R- 

In some cases, a backup withholding rate of 
31 percent was required for interest, dividend, 
and royalty payments which, generally, were not 
subject to withholding. 

Individual Retirement Arrangement 
Deductible Payments 

(lines 23, Form 1040) 

An individual retirement arrangement (IRA) 
is a savings program that allows a taxpayer to set 
aside money for retirement. In addition to the 
traditional IRA, there were two other plans for 
the taxpayer: the education IRA and Roth IRA, 
information on these two IRA's can be found 
under their separate headings. 

Taxpayers not covered by an employment 
retirement plan may have been able to deduct all 
contributions to a traditional IRA, even if their 
spouses were covered by a plan. The deduction 
was limited to $2,000 and was phased out for 
modified AGI (on a joint return) between 
$150,000 and $160,000. The modified AGI 
levels at which the traditional IRA deduction 
phased out (for taxpayers covered by a retirement 



102 



Individual Returns 2001 



plan at work) was between $52,000 and $63,000 
for married persons filing jointly and surviving 
spouses; between $32,000 and $43,000 for single 
filers or heads of households; and between $0 
and $10,000 for married taxpayers filing 
separately. 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) 
the individual's taxable compensation for the 
year, or (b) $2,000. Married couples filing a joint 
return could contribute up to $2,000 to each 
spouse's IRA, even if one spouse had minimal or 
no compensation. Therefore, the total combined 
IRA contributions could be up to $4,000 for a 
year. 

Unless they were disabled, taxpayers could 
not start withdrawing funds from the traditional 
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. 
The additional tax on early withdrawls from a 
traditional IRA was eliminated if the 
distributions were used for qualified higher 
education expenses. This additional tax was also 
eliminated on distributions up to $10,000 from 
traditional or Roth IRA's if the distributions were 
used to buy, build, or rebuild a qualified first 
home. 

Payments to an IRA for a particular taxable 
year had to be made no later than the due date of 
the individual's return for that year. (See also 
"Roth IRA" and "Education IRA.") 

Individual Retirement Arrangement 
Taxable Distributions 

(line 15b, Form 1040) 

Any money or property received from a 
taxpayer's IRA account was considered a 
distribution and, generally, had to be included in 
the taxpayer's total income in the year received. 
Exempted from this rule were tax-free roll-over 
distributions from one retirement account to 
another, distributions where the payout 
represented previously taxed non-deductible IRA 



contributions, and distributions from a Roth IRA. 
If a taxpayer converted from a traditional IRA to 
a Roth IRA, they were required to include in 
gross income the amount that they would have 
reported in income if they had made a withdrawal 
from this IRA. The taxpayer did not include in 
gross income any part of the conversion that was 
a nondeductible contribution in a traditional IRA. 

Interest Paid Deduction 

(line 14, Schedule A, includes all lines 10-13) 

The rules for deducting home mortgage 
interest for 2001 were: (I) if a taxpayer took out 
a mortgage before October 13, 1987, secured by 
the taxpayer's main or second home, all the 
interest was deductible, (2) if the taxpayer's 
mortgage was after October 13, 1987, and the 
funds were used to buy, build, or improve that 
home, all interest could be deducted if the total of 
all mortgages on the property was $1 million or 
less ($500,000 if married filing separately), and 
(3) taxpayers could deduct all of the interest on 
an additional $100,000 ($50,000 if married fiUng 
separately) 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. Beginning 
in 1993, the net investment income that was to be 
compared to investment interest could not 
include any net capital gains taxed on the capital 
gain tax rates. Interest relating to business, 
royalty, and rental income was deducted directly 
from these items and was not reflected in the 
interest paid statistics. 

Interest Received 

See "Taxable Interest Received." 

Interest, Tax-Exempt 

See "Tax-Exempt Interest." 



Explanation of Terms 



103 



Investment Interest Expense 
Deduction 

(line 13, Schedule A) 

See "Interest Paid Deduction." and "Total 
Itemized Deductions." 

itemized Deductions 

See "Total Itemized Deductions" and specific 
itemized deductions. 

Itemized Deduction Limitation 

See "Total Itemized Deductions." 

Limited Miscellaneous Deductions 

(lines 20-26, Schedule A) 

Certain taxpayer expenses could be deducted 
on Schedule A, but were limited to the amount 
that exceeded 2 percent of adjusted gross income. 
These included: unreimbursed employee business 
expenses (including qualifying educational 
expenses), tax preparation fees, expenses paid to 
produce or collect taxable income, and expenses 
paid to manage or protect property held for 
earning income (including safe deposit boxes). 

Long-Term Capital Gain or Loss 

(line 16, Schedule D) 

These include gains or losses from sales of 
capital assets held more than one year. (See also 
"Sales of Capital Assets, Net Gain or Loss.") 

Long-Term Gain or Loss from 
Other Forms 

(line 11, Schedule D) 

The other forms include: 

• Long-term gains from 
Forms 4797, 2439, and 6252; 

• Long-term gain or loss from Forms 
4684, 6781, and 8824 

See "Sales of Capital Assets, Net Gain or 
Loss." 



Long-Term Loss Carryover 

(line 14, Schedule D) 

Long-term capital losses from the prior year 
Schedule D that are carried over to the current 
year. (See "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.") 

Marital 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. The exception 
was that 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. 
Surviving spouse status could only be used by 
those taxpayers whose spouse died in 1999 or 
2000, and had a qualifying dependent. 

Medical and Dental Expenses 
Deduction 

(lines 1-4, Schedule A) 

Qualified medical expenses included 
nonreimbursed payments made for the diagnosis, 
treatment, or prevention of disease or for medical 
or dental insurance. However, taxpayers who 
took the self-employed health insurance 
adjustment had to reduce their total premium 
deduction by the amount of the adjustment (see 



104 



Individual Returns 2001 



"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 deduct costs for transportation to obtain 
medical care and also a maximum of $50 per day 
for certain lodging expenses incurred while 
traveling to obtain medical care. (See also "Total 
Itemized Deductions.") 

Medical and Dental Expenses 
Limitation 

(line 3, Schedule A) 

See "Medical and Dental Expenses 
Deduction" and "Total Itemized Deductions." 

Medical Savings Account 
Deduction A 

(line 25, Form 1040) 

Certain taxpayers who were covered only by 
a high-deductible health plan were able to 
participate in the medical savings account 
program. The taxpayer was allowed to take a 
deduction of up to $1,560 ($3,600 for a family) a 
year for contributions to a medical savings 
account. The medical savings accounts were 
used to pay for medical expenses not 
reimbursable by medical insurance. Form 8853, 
Archer MSA 's and Long-Term Care Insurance 
Contracts, was used for the medical savings 
accounts. 

Minimum Tax Credit 

(line 50c, Form 1040) 

A minimum tax credit could be taken for 
2001 by certain taxpayers who paid alternative 
minimum tax for 2000 or prior years. If all of the 
minimum tax credit (claimed on Form 8801) 
could not be used for 2001, the excess could be 
carried forward to later years. 



Miscellaneous Deductions Other 
Than Gambling 

(included in line 27, Schedule A) 

Other fully deductible expenses included 
such items as impairment-related work expenses 
for disabled persons, and amortizable bonds. (See 
also "Miscellaneous Itemized Deductions" and 
"Total Itemized Deductions.") 

Miscellaneous Deductions Subject 
to2%AGI Limitation 

(lines 20-26, Schedule A) 

See "Limited Miscellaneous Deductions" and 
"Miscellaneous Itemized Deductions." 

Miscellaneous Itemized Deductions 

(lines 20-27, Schedule A) 

Miscellaneous itemized deductions were 
divided into two types. The first, such as 
employee business expenses, included those 
items that were limited to the amount that 
exceeded 2 percent of adjusted gross income, 
while the expenses of the other types, such as 
gambling losses not in excess of gambling 
winnings, and casualty and theft losses of income 
producing property were fully deductible. (See 
also "Gambling Loss Deduction," "Limited 
Miscellaneous Deductions," and "Miscellaneous 
Deductions Other Than Gambling.") 

Modified Taxable Income 

"Modified taxable income" is the term used 
to describe "income subject to tax," the actual 
base on which tax is computed for the statistics 
in Tables 3.4 , 3.5, and 3.6. For most taxpayers 
filing current year returns, modified taxable 
income is identical to "taxable income." For 
those returns with a Form 8814, Parents' 
Election To Report Child's Interest and 
Dividends attached, modified taxable income 
includes the sum of all children's interest and 
dividend income taxed at a 10 percent rate, as 
well as the parent's taxable income. 

For prior year returns included in the 2001 
statistics, a modified taxable income was 
calculated by using the tax rate schedule for 2001 



Explanation of Terms 



105 



to impute a hypothetical taxable income amount 
necessary to yield the given amount of tax 
reported. 

A person who has no tax will have no 
modified taxable income. Since the tax rate 
schedule is used to generate the modified taxable 
income, it is possible for a person to have up to 
four dollars of taxable income but have no 
modified taxable income because their tax 
reported would be zero. 

Moving Expenses Adjustment 

(line 26, Form 1040) 

Taxpayers deducted current-year qualified 
moving expenses in the calculation of adjusted 
gross income as a statutory adjustment. In order 
to qualify for this deduction, the new work place 
had to be at least 50 miles farther from the 
former residence than the former work place. 
Deductible expenses included those incurred to 
move household and personal goods, and travel 
including lodging en route to the new residence. 
Expenses no longer deductible included: meals 
while moving from the old residence to the new 
residence; travel expenses for pre-move house 
hunting trips; expenses while occupying 
temporary quarters in the area of the new job; 
and qualified residence sale, purchase, and lease 
expenses. 

Net Capital Gain in AGI less Loss 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Net Long-Term Gain or Loss from 
Sales of Capital Assets 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Net Operating Loss 

(included in line 21, Form 1040) 

The excess loss of a business when taxable 
income for a prior year was less than zero. The 
loss could be applied to the AGI for the current 
year and carried forward up to 20 years. (See also 
"Other Income.") 



Net Short-Term Gain or Loss from 
Sales of Capital Assets 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Nonconventional Source Fuel 
Credit 

(included in line 50d, Form 1040) 

This nonrefundable credit was available to 
taxpayers who sold fuel produced fi-om a 
nonconventional source. Examples would be oil 
produced from shale and tar sands, gas produced 
from geopressured brine or biomass, and liquid, 
gaseous, or solid synthetic fiiels produced from 
coal. 

Nondeductible Passive Losses 

(calculated on Form 8582) 

Nondeductible passive losses were calculated 
by subtracting deductible passive losses reported 
on Form 8582 (line 11) from total current year 
passive losses (lines lb+2b) and were limited to 
zero. 

Nontaxable Returns 

See "Taxable and Nontaxable Returns." 

Other Adjustments 

(included in line 32, Form 1040) 
See "Statutory Adjustments." 

Other Income 

(line 21, Form 1040) 

Included in other income were items such as 
prizes, awards, recoveries of bad debts, 
reimbursements for medical expenses, real estate 
taxes, or home mortgage interest taken as a 
deduction in a previous year, children's interest 
and dividends from Form 8814, qualified state 
tuition program earnings, Alaska permanent fund 
dividends, jury duty fees, and any other income 
subject to tax for which no specific line was 
provided on the return form. Any foreign- earned 
income exclusions or "net operating loss" in an 
earlier year (that was carried forward and 



106 



Individual Returns 2001 



deducted for 2001) were entered as a negative 
amount on this line by the taxpayer but edited 
into separate fields during service center 
processing. However, any employer-provided 
foreign housing exclusions were included in 
other income (as a negative amount). Gambling 
earnings, which were entered on this line by the 
taxpayer, were edited into a separate field during 
service center processing. 

Other Payments 

(line 65, Form 1040) 

See "Credit for Federal Tax on Gasoline and 
Special Fuels" and "Credit from Regulated 
Investment Companies." 

Other Tax Credits 

(included in lines 50d, 51, Form 1040) 

"Other tax credits" is a residual category in 
the statistics. It includes other miscellaneous 
credits that did not belong in any other category 
and were used to offset income tax before credits. 

Other Taxes Deduction 

(line 8, Schedule A) 

Other taxes consisted of any deductible tax 
other than state and local income taxes, real 
estate taxes, and personal property taxes. 
Examples of other taxes are taxes paid to a 
foreign country or US possession. (See also 
"Personal Property Tax" and "Taxes Paid 
Deduction.") 

Overpayment 

(line 67, Form 1040) 

An overpayment of tax occurred when "total 
tax payments" exceeded "total tax." 
Overpayments included the amount of any 
"refundable portion of the earned income tax 
credit." An overpayment could be refunded or 
credited toward the estimated tax for the 
following year. (See also "Credit to 2002 
Estimated Tax" and "Refund.") 



Overpayment Refunded 

(line 68a, Form 1040) 

See "Overpayment" and "Refund." 

Parents' Election to Report Child's 
Interest and Dividends 

(calculated on Form 8814) 

A parent could elect to report on his or her 
return income received by his or her child. If the 
election were 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, 2002; 

• had income only from interest and 
dividends including Alaska permanent fimd 
dividends and capital gain distributions; 

• had gross income for 2001 that was more 
than $750 but less than $7,500; 

• had no estimated tax payments for 2001; 

• did not have any overpayment of tax shown 
on his or her 2000 return applied to the 
2001 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. (See also "Modified 
Taxable Income.") 

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 partnership 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, for partnership, as 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 
partnership or S Corporation and a net loss from 



Explanation of Terms 



107 



another, the two were added together, and the 
return was tabulated by the net amount of income 
or loss in the appropriate column. Beginning in 
1987, net income and net loss were reported 
separately for passive and non-passive 
partnership and S Corporation activities. Passive 
losses were limited under new rules to the 
amount that could offset passive income. 

Passive Activity Losses 

Losses generated by any "flow-through" 
business activity (such as partnerships or S 
Corporations for which profits and certain other 
amounts were passed directly through to the 
owners), in which the taxpayer did not 
"materially participate" (i.e., was not involved 
regularly and substantially in the operations of 
the activity) qualified as passive activity losses. 
(See also "Nondeductible Passive Losses.") 

Payment with Request for 
Extension of Filing Time 

(line 64, Form 1040) 

This payment was made when the taxpayer 
filed Form 4868, Application for Automatic 
Extension of Time to File U.S. Individual Income 
Tax Return, or Form 2688, Application for 
Additional Extension of Time to File. The 
extension granted the taxpayer an additional 
period of time to file a tax return, but did 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 29, Form 1040) 

Self-employed individuals were allowed to 
contribute 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 on Early Withdrawal of 
Savings 

(line 30, Form 1040) 

Taxpayers who paid penalties for the 
premature withdrawal of funds from time savings 
accounts or deposits could deduct those penalties 
as an adjustment to total income. 

Penalty Tax on Qualified 
Retirement Plans 

(line 55, Form 1040) 

If taxpayers withdrew any funds from an 
Individual Retirement Arrangement or qualified 
retirement plan before they were either age 59- 
1/2 or disabled, they were subject to a penalty tax 
equal to 10 percent of the premature distribution. 
Any taxpayer who failed to withdraw the 
minimum required distribution after reaching age 
70-1/2 had to pay a 50 percent excise tax on the 
excess accumulation. Contributions to the IRA's 
in excess of the legal limitation for the year (the 
lesser of $2,000, $4,000 if married filing jointly, 
or the taxpayer's compensation for the year) were 
subject to an excise tax equal to 6 percent of the 
excess contribution. 

Pensions and Annuities 

(lines 16a, 16b, Form 1040) 

Generally, pensions are periodic income 
received after retirement for past services with an 
employer, while annuities are income payable at 
stated intervals after payment of a specific 
premium. A taxpayer could acquire a pension or 
annuity either by purchase from a commercial 
organization (usually life insurance, endowment, 
or annuity contracts) or under a plan or contract 
connected with the taxpayer's employment. 
Those pensions or annuities obtained in 
connection with employment could be purchased 
entirely by the taxpayer or could be financed in 
part (a contributory plan) or in whole (a non- 
contributory plan) by contributions of the 
employer. 

Since a non-contributory plan was paid for 
entirely by an employer, the amount received by 
the employee was fully taxable. This fiilly 



108 



Individual Returns 2001 



taxable pension was reported on lines 16a and 
16b. For the taxpayer who participated in a 
contributory retirement plan while employed, the 
amount received was only partially taxable. In 
general, the amount excludable from gross 
income, the nontaxable portion, represented the 
taxpayer's contributions under the plan, while the 
taxable portion represented the employer's 
contribution and earnings on the entire 
investment. The nontaxable contribution had to 
be amortized over the expected lifetime of the 
taxpayer. 

The entire amount of pensions and annuities 
received for the year was reported on line 1 6a of 
the Form 1040. The taxable portion was 
computed on a separate worksheet and entered on 
line 16b. 

Personal Property Taxes Deduction 

(line 7, Schedule A) 

Personal property tax could be included as a 
deduction if the tax was an annual tax based on 
value alone. (See also "Taxes Paid Deduction.") 

Predetermined Estimated Tax 
Penalty 

(line 71, Form 1040) 

If a return showed taxes of $1,000 or more 
owed on line 69 (tax due at time of filing) and 
this amount was more than 1 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 2001 
estimated tax liability for any payment period. 
Form 2210 was used to determine 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. 



Rate Reduction Credit A 

(line 47, Form 1040) 

Individual taxpayers were able to take the rate 
reduction credit if it exceeded any advance 
payment based on the information on their tax 
year 2000 returns. The amount of the credit was 
five percent of taxable income but not more than 
$300 for single or married filing separately, $500 
for head of households, and $600 for married 
filing jointly. 

Real Estate Taxes 

(line 6, Schedule A) 

This amount included taxes paid on real 
estate that was owned and not used for business 
by the taxpayer. The real estate taxes could only 
be used as a deduction if the taxes were based on 
the assessed value of the property. Also, the 
assessment had to be made uniformly on property 
throughout the community, and the proceeds had 
to be used for general community or 
governmental purposes. (See also "Taxes Paid 
Deductions"). 

Recapture Taxes 

(included in line 58. Form 1040) 

See "Tax from Recomputing Prior Year 
Investment Credit." 

Refund 

(line 68a, Form 1040) 

A refund of tax included all overpayment of 
income taxes not applied by the taxpayer as a 
credit to the next year's estimated tax. (See also 
"Overpayment.") 

Refund Credited to Next Year 

(line 69, Form 1040) 

See "Credit to 2002 Estimated Tax." 

Regular Tax Computation 

Typically, the taxpayer, in determining the 
amount of "tax generated," first computed 
taxable income. Depending on marital status and 
size of taxable income, the taxpayer then used the 



Explanation of Terms 



109 



tax table or applied the rates from one of four tax 
rate schedules to determine tax. Also, returns of 
taxpayers who had taxes computed by the 
Internal Revenue Service were classified under 
the regular tax computation method. If a 
taxpayer filed a Form 8615 or had any long-term 
capital gains taxed at a rate less than the tax 
tables, then they were not considered as regular 
tax computations. 

Rent and Royalty Net Income 

(lines 24, Schedule E) 

This amount was the combination of rent 
income and royalty income. It is possible for a 
taxpayer to have both rent and royalty income 
and losses. 

Rent and Royalty Net Loss 

(lines 25, Schedule E) 

This amount was the combination of rent 
losses and royalty losses. This amount did not 
include passive losses that were not deductible, 
but included carryovers of previous years' passive 
losses. It is possible for a taxpayer to have both 
rent and royalty income and losses. (See also 
"Passive Activity 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 
depreciation, repairs, improvements, interest, 
taxes, commissions, 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 deductible in 
figuring AGI. (See also "Passive Activity 
Losses." and "Total Rent and Royalty Income or 
Loss in AGI.") 

Roth IRA 

(lines 16-27, Form 8606) 

Unlike traditional IRA's, contributions to a 
Roth IRA were not deductible. However, 



qualified distributions from the earnings of a 
Roth IRA were tax-exempt. The contribution 
limit for Roth IRA's was the lesser of $2,000 
($4,000 if married filing jointly) or the 
individual's taxable compensation unless the 
taxpayer contributed to both Roth IRA's and 
traditional IRA's. In this case, the contribution 
limit for Roth IRA's was reduced by all 
contributions (other than employer contributions) 
to traditional IRA's for the taxable year. The 
eligibility for Roth IRA's was phased out for 
joint filers with modified AGI between $150,000 
and $ 1 60,000, married taxpayers filing separately 
and living with their spouses with modified AGI 
between $0 and $10,000, and all other filers 
(single, head of household, and married filing 
separately and not living with their spouse at any 
time during the year) with modified AGI between 
$95,000 and $110,000. Contribufions to Roth 
IRA's could be made after the taxpayer reached 
the age of 70 '/2. Also, the minimum distribution 
rules did not apply to living taxpayers as they did 
for traditional IRA's. 

Some taxpayers were also eligible to make 
taxable rollovers of traditional IRA's to Roth 
IRA's without paying the 1 percent tax on early 
withdrawals. Taxpayers had to have a modified 
AGI of $100,000 or less to be able to roll over a 
traditional IRA to a Roth IRA. When a taxpayer 
converted an amount from the traditional IRA to 
a Roth IRA, they were required to include in 
gross income the amount that they would have 
reported in income if they had made a withdrawal 
from this IRA. The taxpayer did not include in 
gross income any part of the conversion that was 
a nondeductible contribution in a traditional IRA. 
Married taxpayers filing separately could not take 
advantage of this rollover provision. (See also 
"Individual Retirement Arrangement Taxable 
Distribufions.") 

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 



110 



Individual Returns 2001 



from oil, gas, and other mineral rights; revenue 
from patents; and revenue from literary, musical, 
or artistic works. Certain royalties received under 
a lease agreement on timber, coal, and domestic 
iron ore were eligible for capital gains or 
ordinary loss treatment under Code section 1231. 
As a result of the separate computation, those 
royalties are reflected in the statistics for "sales of 
capital assets" and "sales of property other than 
capital assets." (See also "Total Rent and Royalty 
Income or Loss in AGI.") 

S Corporations 

See "Partnership and S Corporation Net 
Income or Loss." 

Salaries and Wages 

(line?. Form 1040) 

Salaries and wages as reported on the tax 
return were amounts of compensation primarily 
for personal services. The following items are 
included: 

• salaries; 

• wages; 

• commissions; 

• bonuses; 

• tips; 

• fees; 

• excess reimbursement of 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," are treated as 

salaries and wages for the statistics. 

Sales of Capital Assets, Net Gain or 
Loss A 

(line 13, Form 1040) 

In general, capital assets for tax purposes 
included all property held for personal use or 
investment. Examples of such assets were 
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 are used in the 
computation of net capital gain or loss for this 
report: 

Long-term or short-term: If the holding 
period was one year or less, the asset was 
considered short-term; otherwise, it was 
considered long-term. All capital gain 

distributions were considered long-term. 

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. 

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 ("long-term loss 
carryover" and "short-term loss carryover" in the 
statistics). 

The maximum long-term capital gains tax 
rate for most sales or exchanges of properties 
was 20 percent (10 percent for taxpayers in the 



Explanation of Terms 



111 



15-percent tax bracket). Collectible gains and 
up to 50 percent of eligible gains on qualified 
small business stock were taxed at the 28-percent 
rate. Gains from the sale of certain depreciable 
real property were taxed at a 25-percent rate. 
New for 2001, qualified 5-year gain (long term 
capital gain from sale or other disposition of 
property held more than five years) were taxed at 
8 percent to the extent the gain would otherwise 
be taxed at 1 percent. Therefore, the long-term 
capital gain tax rate could be 8-percent, 10- 
percent, 20-percent, 25-percent, or 28-percent. 

Taxpayers who sold their main homes after 
May 6, 1997, were generally able to exclude 
from income up to $250,000 ($500,000 for 
married couples filing a joint tax return) of the 
gain on the sale of their homes. 

Sales of Capital Assets Reported 
on Schedule D 

See "Sales of Capital Assets, Net Gain or 
Loss." 

Sales of Property Other Than 
Capital Assets, Net Gain or Loss 

(line 14, Form 1040) 

Property other than capital assets generally 
included 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 
business property; 

(2) accounts and notes receivable in the 
ordinary course of business generated 
from the sale of goods and services 
ordinarily held for sale by the business 
or includable in the inventory of the 
business; 

(3) certain copyrights, literary, musical, or 
artistic compositions, or similar 
properties; and 

(4) amounts resulting from certain 
"involuntary conversions," including net 
losses from casualty and theft. 



Taxpayers reported all gains and losses not 
treated as capital gains on Form 4797, Sales of 
Business Property. 

Self-Empioyed Health Insurance 
Deduction 

(line 28, Form 1040) 

Self-employed persons, or owners of more 
than 2 percent of outstanding stock of an S 
Corporation, if they were not eligible for health 
coverage under an employer-provided plan, were 
allowed to deduct, in the calculation of AGI, up 
to 60 percent of the amount paid for health 
insurance for themselves and their families. 

Self-Employment Tax A 

(line 53, Form 1040) 

The ceiling for social security tax on taxable 
self-employment income for 2001 was $80,400. 
The limit did not apply for purposes of the 
Medicare tax. All net earnings greater than $400 
($108.28 for church employees) was subject to 
the Medicare tax portion. (See also "Total Tax 
Liability.") 

Short-Term Capital Gain or Loss 

(line 7, Schedule D) 

These include gains and losses from sale of 
capital assets held one year or less. (See "Sales 
of Capital Assets, Net Gain or Loss.") 

Short-Term Gain or Loss from 
Other Forms 

(line 4, Schedule D) 

The other forms include: 

• Short-term gains from Form 6252 

• Short-term gain or loss from Forms 
4684, 6781, and 8824 

See "Sales of Capital Assets, Net Gain or 
Loss." 



112 



Individual Returns 2001 



Short-Term Loss Carryover 

(line 6, Schedule D) 

These are short-term capital losses from the 
prior year Schedule D that are carried over to the 
current year. (See "Sales of Capital Assets, Net 
Gain or Loss.") 

Size of Adjusted Gross Income 

(line 33, Form 1040) 

The amount of adjusted gross income 
reported by the taxpayer on the return was the 
basis for classilying 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. See "Adjusted 
Gross Income Less Deficit." 

Social Security Benefits 

(lines 20a, 20b, Form 1040) 

Social security benefits included any monthly 
benefit under title II of the Social Security Act or 
the part of a "tier 1 railroad retirement benefit" 
that was equivalent to a social security benefit. 
Social security benefits 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 up to 85 percent 
of the net social security benefits received. Social 
security benefits received were reported on Form 
1040, line 20a and the taxable portion was 
reported on line 20b. 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 54, 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, 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 
employee 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 

(included in line 36, Form 1040) 

For 2001, the basic standard deduction was 
increased. Taxpayers who were age 65 or over or 
blind could claim an additional standard 
deduction amount of $900 or $1,100 based on 
filing status. Both the basic and additional 
standard deductions were determined by marital 
filing status, as shown below. 

Single 

Basic deduction of $4,550; 

Each taxpayer 65 or over or blind was 

allowed an additional $1,100 deduction each 

for age and blindness. 

Married filing jointly or surviving spouses 

Basic deduction of $7,600; 

Each taxpayer 65 or over or blind was 

allowed an additional $900 deduction each 

for age and blindness. 

Married, filing separately 

Basic deduction of $3,800; 

Each taxpayer 65 or over or blind was 

allowed an additional $900 deduction each 

for age and blindness. 

Head of Household 

Basic deduction of $6,650; 

Each taxpayer 65 or over or blind was 

allowed an additional $1,100 deduction each 

for age and blindness. 

The basic standard deduction claimed by 
filers who were dependents of other taxpayers 
was the greater of $750 or the dependent's earned 



Explanation of Terms 



113 



income plus $250 (but not more than the regular 
standard deduction amount). 

In the statistics, the basic standard deduction 
is tabulated for all taxpayers who claimed it, 
including those who were 65 or over and/or 
blind. The "additional standard deduction" total 
includes only the additional amount that was 
taken by those taxpayers who were 65 or over 
and/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 2001 that 
was paid or deducted before 2001, all or part of 
that amount had to be reported as income to the 
extent that an itemized deduction for state and 
local taxes had previously resulted in a tax 
benefit. 

State and Local Income Taxes 

(line 5, Schedule A) 

State and local income taxes paid could be 
used as an itemized deduction if a taxpayer had 
state and local income tax withheld from their 
salary during 2001; had paid state and local 
income taxes directly during 2001 for a prior 
year, or had made mandatory contributions to 
specific state disability funds. (See also "Taxes 
Paid Deduction.") 

Statutory Adjustments 

(lines 23-32, Form 1040) 

Certain adjustments to total income were 
allowed as deductions in the calculation of 
adjusted gross income. For 2001, statutory 
adjustments included payments to an IRA, 
student loan interest deductions, medical savings 
account deductions, moving expenses, the 
deduction for one-half of self-employment tax, 
the self-employed health insurance deduction, 
payments to a self-employed Keogh retirement 
plan or a simplified employee pension (SEP), 
penalty on early withdrawal of savings, alimony 
paid, 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/reforestation amortization 
deduction, and the repayment of supplemental 
unemployment benefits under the Trade Act of 
1974. These amounts are included in the "Other 
Adjustments" category in the statistics. 

Student Loan Interest Deduction A 

(Hne24, Form 1040) 

For 2001, eligible taxpayers were allowed to 
deduct up to $2,500 for interest paid on qualified 
higher educational loans. The deduction was 
phased out for taxpayers with modified AGI 
between $40,000 to $55,000 ($60,000 to $75,000 
for taxpayers filing a joint return). 

Tax Credits 

See "Total Tax Credits." 

Tax Due at Time of Filing 

(line 70, Form 1040) 

"Tax due" was reported on returns on which 
total tax liability exceeded total tax payments. 

Tax from Recomputing Prior-Year 
Investment Credit 

(included line 58, Form 1040) 

The investment tax credit provisions of the 
law included 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. 



114 



Individual Returns 2001 



Tax Generated A 

(line 40, Form 1040) 

This amount was the tax computed on 
modified taxable income. For 2001 there was a 
reduction of the former tax rates. Also for tax 
years beginning after December 31, 2000 a new 
10 percent regular income tax rate schedule will 
be used for a portion of the taxable income 
replacing the former 1 5 percent rate, but for tax 
year 2001, the 10 percent applies to the first 
$6,000 for dependent individuals only. Other 
taxpayers received benefits equivalent to the 10 
percent bracket via the rate reduction credit or an 
advanced payment based on their Tax Year 2000 
returns. The tax rates for 2001 were 15, and new 
rates of 27.5, 30.5, 35.5, and 39.1 percent. The 
15-percent bracket applied to taxable income 
equal to or below $27,050 for single filers; 
$45,200 for joint filers or surviving spouses; 
$22,600 for married persons filing separately; 
and $36,250 for heads of household. The 27.5 
percent tax bracket applied to taxable income in 
excess of the 15 percent bracket ceiling and equal 
to or below $65,550 for single filers; $109,250 
for joint filers or surviving spouses; $54,625 for 
married persons filing separately; and $93,650 
for heads of household. The 30.5 percent tax rate 
applied to taxable income in excess of the 27.5 
percent tax bracket ceiling and equal to or below 
$136,750 for single filers; $166,500 for joint 
filers or surviving spouses; $83,250 for married 
persons filing separately; and $151,650 for heads 
of households. The 35.5 percent tax rate applied 
to taxable income in excess of the 30.5 percent 
tax bracket ceiling and equal to or below 
$297,350 for single filers, joint filers, or 
surviving spouses and heads of households and 
$148,675 for married persons filing separately. 
The 39.1 percent tax rate applied to taxable 
income in excess of the upper boundary for the 
35.5 percent tax bracket. The tax generated at 
each of these tax rates is shown in Tables 3.4, 
3.5, and 3.6. 

If children under age 14 had investment 
income that exceeded $1,500, there were two 
methods of reporting this income. If the child 
filed his or her own return, the investment 



income that exceeded $1,500 was taxed at the 
parents' rate on Form 8615 (the remaining 
investment income was taxed at the child's rate) 
and tabulated separately in Tables 3.4, 3.5, and 
3.6. 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 $1,500 was included on either Form 1040, line 
21 or in the case of capital gains distributions on 
either Form 1040, line 13 or Schedule D, line 13. 
The remaining investment, income in excess of 
the $750 standard deduction was taxed at the 
child's rate, added to the parents' tax on Form 
1040, line 40, and is also tabulated separately in 
Tables 3.4, 3.5, and 3.6. 

On most returns, except those with additional 
taxes from special computations, "tax generated" 
equaled "income tax before credits." (See also 
"Modified Taxable Income" and "Rate Reduction 
Credit.") 

Tax Payments 

(lines 59, 60, 62, 64-66, 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 
withholding; 

(2) estimated tax payments (including those 
from overpayment on 2000 return); 

(3) payment with request for extension of 
filing time; 

(4) excess social security. Medicare, or 
railroad retirement tax withheld; 

(5) credit for tax on certain gasoline, fuel, 
and oil; and 

(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 61a, Form 1040), for the statistics it is 
treated partly as a credit against income tax 
liability and partly as a refundable amount. (See 



Explanation of Terms 



115 



also "Earned Income Credit.") Also, the 
additional child credit was included on the tax 
return as a payment but not treated that way for 
the statistics. 

Tax Penalty 

(line 71, Form 1040) 

See "Predetermined Estimated Tax Penalty." 

Tax Preparation Fees 

(line 2 1 , Schedule A) 

Tax preparation fees were included on 
Schedule A as a miscellaneous deduction, the 
total of which was subject to a 2 percent of AGI 
floor. The amounts reported in the statistics are 
prior to this floor. (See also "Limited 
Miscellaneous Deductions.") 

Tax Rates, Tax Rate Classes 

See "Tax Generated." 

Tax Withheld 

(line 59, Form 1040) 

See "Income Tax Withheld." 

Tax-Exempt Interest 

(line 8b, Form 1040) 

Tax-exempt interest included 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 was 
an information reporting requirement and did not 
convert tax-exempt interest into taxable interest. 
It is included as income for certain programs, for 
example for the earned income credit or 
taxability of social security benefits. 

Taxable and Nontaxable Returns 

The taxable and nontaxable classification of a 
return for this report is determined by the 
presence of "total income tax". Some returns 
classified as "nontaxable" may have had a 
liability for other taxes, such as self-employment 
tax, uncollected employee social security and 
medicare tax on tips, tax from recomputing prior- 



year investment credit, penalty taxes on 
individual retirement accounts. Section 72 
penalty taxes, advance earned income credit 
payments, household employment taxes, or 
golden parachute payments. 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 remaining ones, except for 
advance earned income payments, were either 
based on prior year's income or were penalty 
taxes. 

For this report, the earned income credit is 
treated first as an amount used to offset income 
tax before credits. Since the earned income credit 
was refundable, it was subtracted from income 
tax (for the statistics) after reduction by all other 
statutory credits. As a result, some returns 
became nontaxable strictly because of the earned 
income credit and the earned income credit 
equaled or exceeded income tax before credits 
reduced by any other credits. 

It should be noted that classification as 
taxable or nontaxable was based on each return 
as it was filed and does not reflect any changes 
resulting from audit or other enforcement 
activities. (See also, "Total Income Tax.") 

Taxable Income 

(line 39, Form 1040) 

Taxable income was derived by subtracting 
from adjusted gross income any exemption 
amount and either total itemized deductions or 
the standard deduction. (See "Modified Taxable 
Income.") 

Taxable Interest Received 

(line 8a, Form 1040) 

This amount was the taxable portion of 
interest received from bonds, debentures, notes, 
mortgages, certain insurance policy proceeds, 
personal loans, bank deposits, savings deposits, 
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 associations, and credit 



116 



Individual Returns 2001 



unions. Interest on state or local government 
obligations remained tax-exempt, but the total 
tax-exempt interest had to be reported on line 8b 
of Form 1040. It was not included in the 
taxpayer's income for tax purposes. (See also 
"Tax-Exempt Interest.") 

Taxable IRA Distributions (in AGI) 

(line 15b, Form 1040) 

See "Individual Retirement Arrangement 
Taxable Distributions." 

Taxable Pensions and Annuities (in 
AGI) 

(line 16b, Form 1040) 

See "Pensions and Annuities." 

Taxable Social Security Benefits 

(line 20b, Form 1040) 

See "Social Security Benefits." 

Taxes Paid Deduction 

(lines 5-9, 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 employee 
contributions to a state disability fund and 
employee contributions to a state unemployment 
fund were also included. Federal 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 

(line 22, Form 1040) 

Total income was the sum of the individual 
income items (lines 7 through 21) before 
adjustments. 

Total Income Tax 

(line 52 + any Form 4970 tax on line 58 - line 
61a, limited to zero, on Form 1040) 

Total income tax was the sum of income tax 
after credits (including the subtraction of the 
earned income credit). For 2001, total income 
tax included the tax from Form 4970 (205 
returns for $7,142). It did not include any of the 
other taxes that made up total tax liability. Total 
income tax was the basis for classifying returns 
as taxable or nontaxable. 

Total Itemized Deductions A 

(included in line 36, Form 1040) 

Itemized deductions from adjusted gross 
income could be claimed for medical and dental 
expenses, certain taxes paid, interest paid, 
charitable contributions, casualty and theft losses, 
and miscellaneous deductions. Itemized 

deductions were claimed only if they exceeded 
the total standard deduction, with three 
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 were 
required to itemize deductions on their Federal 
tax returns if they wished to itemize on their 
State returns. Third, if a taxpayer benefited for 
alternative minimum tax purposes, they might 
itemize even though the standard deduction was 
larger. The total amount of itemized deductions 
was tabulated only from returns showing positive 
adjusted gross income. 

If a taxpayer had AGI in excess of $132,950 
($66,475 if married filing separately), his or her 
itemized deductions may have been limited. The 
limitation did not apply to the deductions for 
medical and dental expenses, investment interest 
expenses, casualty or theft losses, and gambling 
losses. To arrive at allowable itemized 



Explanation of Terms 



117 



deductions, total itemized deductions were 
reduced by the smaller of: a) 3 percent of the 
amount of AGI in excess of $132,950 ($66,475) 
or b) 80 percent of the non-exempt deductions. 
Therefore, total itemized deductions is the sum of 
the separate deductions cited above, less the 
itemized deduction limitation. 

Total Miscellaneous Deductions 

See "Miscellaneous Itemized Deductions." 

Total Rent and Royalty Income or 
Loss 

(line 26 plus lines 38 and 39, Schedule E) 

This income concept consisted of all rent and 
royalty income and loss which was used in 
computing adjusted gross income, including farm 
rental income and suspended rental loss carry- 
over from prior years. It excluded the portion of 
rental losses which was not deductible in 
computing adjusted gross income due to the 
passive loss rules. Income or loss from real 
estate mortgage investment conduits were also 
included in this concept. 

Total Statutory Adjustments 

(line 32, Form 1040) 

Total statutory adjustments was the sum of 
the individual adjustments to income (lines 23- 
32) (Note: foreign housing and other foreign 
housing are reported on line 32). 

Total Tax Credits 

(lines 51, 61a, Form 1040) 

For this report, total tax credits consists of the 
following: 

(1) child care credit; 

(2) credit for the elderly and disabled; 

(3) child tax credit; 

(4) education credits; 

(5) rate reduction credits; 

(6) adoption credit; 

(7) foreign tax credit; 

(8) general business credit; 

(9) minimum tax credit; 



(10) mortgage interest credit; 

(11) empowerment zone employment credit; 

( 1 2) nonconventional source fuel credit and; 

(13) other tax credits; 

(14) earned income credit (EIC) used to 
offset income tax before credits 

These amounts were deducted from income 
tax before credits to arrive at income tax after 
credits. For the statistics, the portion of the EIC 
which did not result in a negative amount is 
tabulated as "earned income credit used to offset 
income tax before credits." Any remaining EIC 
amount could be refunded or applied to other 
taxes, and is classified separately as "earned 
income credit refundable 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 or used to offset any other taxes. 

Total Tax Liability 

(line 58 modified by the earned income credit 
and additional child tax credit. Form 1040) 

Total tax liability was the sum of income tax 
after credits, self-employment tax, social security 
and Medicare tax on tips, tax from recapturing 
prior-year investment credits, low income 
housing credit, qualified electric vehicle credit, 
or Indian employment credit, tax from recapture 
of federal mortgage subsidy, taxes from 
individual retirement accounts. Section 72 
penalty taxes, household employment taxes, tax 
on golden parachute payments and Form 4970 
tax. These taxes were then reduced by the earned 
income credit used to offset all other taxes 
(defined under "Earned Income Credit" and 
"Additional Child Tax Credit"). For the statistics, 
unlike the Form 1 040, total tax liability does not 
include any advance earned income credit 
payments. 

Total Tax Payments 

See "Tax Payments." 

Total Taxable IRA Distributions 

See "Taxable IRA Distributions." 



118 



Individual Returns 2001 



Total Unlimited Miscellaneous 
Deductions 

(line 27, Schedule A) 

See "Miscellaneous Itemized Deductions." 

Type of Tax Computation 

(line 40, Form 1040) 

Tabulations in Table 3.1 include three 
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, 1040 A, or 1040EZ. 
Schedule J, Farm Income Averaging, returns 
are included with regular tax. (See also 
"Regular Tax Computation"); 

(2) Form 8615, used to compute the tax on 
investment income of children under 14; and 

(3) Schedule D, Form 1040, used to compute the 
tax on long-term capital gains (in excess 
of short-term capital losses.) These include 
returns with capital gain distributions 
reported on Form 1 040, also. This tax could 
be at various rates, 8, 10, 20, 25, or 28 
percent. 

Unemployment Compensation 

(line 19, Form 1040) 

All unemployment compensation received 
was taxable. It did not include any supplemental 
unemployment benefits received from a 
company-financed supplemental unemployment 
benefit fund, which were included in salaries and 
wages. 



Unreimbursed Employee Business 
Expenses 

(line 20, Schedule A) 

This item, added together with most other 
miscellaneous itemized deductions, was subject 
to a floor of 2 percent of AGI. Unreimbursed 
employee business expenses included travel, 
transportation, meal, and entertainment costs 
incurred while based at or away from home in the 
performance of job duties. In most cases, fifty 
percent of meal and entertainment expenses were 
deductible, and were 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. Travel 
expenses away from home, which were paid or 
incurred, were not deductible if the period of 
temporary employment was more than one year. 
The amounts reported in the statistics were prior 
to the 2 percent floor. (See also "Limited 
Miscellaneous Itemized Deductions.") 



Section 5 2001 Forms 



Page 



Form 1040 120 

Forms 1040A and Schedules 1, 2, and 3 121 

Forml040EZ 124 

Schedules A & B, Itemized Deductions and Interest and Dividend Income 125 

Schedule C, Profit or Loss from Business (Sole Proprietorship) 126 

Schedule C-EZ, Net Profit from Business (Sole Proprietorship) 127 

Schedule D, Capital Gains and Losses 128 

Schedule E, Supplemental Income and Loss (From rental real estate, royalties, 

partnerships, S corporations, estates, trusts, REMIC's, etc.) 129 

Schedule EIC, Earned Income Credit (Qualifying Child Information) 130 

Schedule F, Profit or Loss from Farming 130 

Schedule H, Household Employment Taxes 131 

Schedule R, Credit for the Elderly or the Disabled 132 

Schedule SE, Self Employment Tax 133 

Form 2106, Employee Business Expenses 134 

Form 2441, Child and Dependent Care Expenses 135 

Form 3800, General Business Credit 136 

Form 625\, Alternative Minimum Tax—Individuals 137 

Form 8582, Passive Activity Loss Limitations 138 

Form 8615, Tax for Children Under Age 14 Who Have Investment Income of 

More than $1,500 140 

Form 8801, Credit for Prior Year Minimum Tax— Individuals and Estates and Trusts 140 

Form 8814, Parents' Election to Report Child's Interest and Dividends 141 



119 



Forms 



120 




""5 



5«» .* 



llt*!lSlllllllilfl; 



Sal 






(/) 


Z s^ 








F 


^!-!f 


^ 


Bs« 



-2 oS"|" 



2° 



.S>3J !s 






<££: 



II 

'si 

!£ 

E 

loo 



s 



|ii 

M SB 



z 

^ D 






b 2 



III 



5- 

12s 



5j!o^s i a ii 



S I 



1! 



, 9 * 3 I 

S5 



If 



<^ i : 



X S < 



3 

to 

Hi 



if 




5 






D 


D 


n 


n 


n 


D 






=Sg 
































■- s 




































is = 




































































T3 


















" 
































H 




S 














P 




■f i 


















= ^ 


















»s 














8 




R» 
















K 






























































sg . 
































S (^ 
















"5 • 
















i? • 


s 






























Q.^ 
















51 
















































^ S 


1 1 














s * 


1 ,f 














u 


u 


Q £ 















? Z ' 







S >" 



s s s 

a I g 

"- 1 * 

B S £ 

s I I 

S ^ 5 



1 I 



8 s 

J- IS 

S ? 

1 5 



S. K |4 

I I 5 = 

J o ^ S 

3j £^ J a 



i I 



to O t 









B ^ ^ (o ^ 

o f^' "ii^ "= -p"* Si - 
g ™ a. s " E ^ f 



^ 



5 ? s.S£ 



'Is 
Si c 






c S « ? 

§ » -s S- 
Si « I 



tn « E 
2,0 ° 






I f ■ 






O " (,* f 



121 



Individual Returns 2001 



n° 






?- 


S » o 








rr, 








"2 ^ 


J" 


ss-Sse" 


f 




2 


t 


o^ 




^ 


Hi 




o 8 <-• ^ c 


s 

a 

• 


fi 


III 


1 


ffli 

2,0 5 S 




So 









— j 






z 








a 


' 






















5 


















































































^ 




i^ f 1 








5H 


A 




S ^£1 






















°ll 






















































& 








o 








Li; 
















































^ 


— 






E 
















S 








i=" 4S| 




























i¥ 








11 








ffi 


O 






u 








0) 


\i 














Ji^ 


& 






■>1 


4. 












i? 










& 








X 








ra 






ni 








T 
























Slf^ 


5 


^ A 










„ 


W 


i; 


N 


» 


LU 












<o 








^ 








>-. 




0) 


t 




o 


Q- 


i- 


•s 


7 










t- -a 1 



!il 






?sis 



;|| 

-.as 
'■^- 

rfi 
131 



IS.5 



E~ g- 






0) a> 



s 








-< 


1 


£*■ 


in 


,s 


E 


— g 




S 


1 
f 


i 


III 


It 


^ 


ii 




O 1^^ 






1 




? 


i 


S - 

9. 


|r 












7 
f 














> 


3i 






2 




-^ 






9- 
























O 










o 


















1 


— 








S 










3 


E 

.1 


? 


, 


1 
5 


1 


S Q: 


a 


a 


i 


» 


" X 










1. fi 














1 a> 




! 


1 


1 


I o 




i 






1^ 
1 i? 




1 


B 


S 


„ 


i 


1 


5 






" 




§ 


^ 'g 


£ 


i 


1 


8 


?? 


1 


1 


Q 


B 


1 « 


c 


I 


5 


9 


a = 




- 


'^ 










X... J 










< 


IS ^ 


f 


1 si 


•«»■ 


^ 2- 




IS 










J e 


3 


s il 


!r- 



° I 

,/> □ 

z 

>■ >- 

□ 

A. 



w 5 
5 § 



Ei 
5 ■; 



s. 



Ill 



c 9? = 

t <- (i> 

3 2-^ 

a> m a> 

:; E5 E 

CO.™ 

o 3i = 



^1 

= 2 



■o 












u 








I'*. 




t/^ 


















s 












i 


rn 




O) 
























«1 












cr 












5 


▲ 




>= 












IN, 


-o 




a)A 


ii; 




^s 5 
















'i-=P 










^IH 












■^ tr s 












^ ""■= 




,?,S* 




T= "S'S 




1 §-l 






ri n* 












° o£ 










IBS 




□ n 


[ 


■w "1 








s. 




S^ 















D 









11 ?i fii 





li^ 
















2 


^^SilfH 


n 


n 


r 


n 


- 


- 


n 




£6 5" 
















i 


















c 


E - 
















s 


«^. 
















s 


aga 


















as 
















™ 


ra? 
















iS 






















































e 


«^ 


















-"1 
















^ 


;g 














... 




If 














... 


S 5 




































OT?, 


















::* 




































c 5 








































































31 


3 
















% « 


S E 


















1 ? 






































































a n 


^ £ 
















«3 ja u 



































ill- 






sa 



o -o 

as 

c 

i i 



2-0 



3 s 



B s 



(fl tf) E 

■5^2 " 
< oi.E 



Forms 



122 



IB F 






8" o 



as 

E £ 














ll 

u ^ 
-E 






i 

< 

3 










S ^ 

O 

<5 
Q. 



V) 

1 


c 
1 

C 

o 


■a 

1 
•1 


o 



E E 

5 cS 



o 


Ul 


Q 




\- 
















o 


•n 


>> c 






h 














o E 



= E e 

n o <o 
>- U Q. 



3 

if 

E ^ 

































«> " g = 
















lli? 
















Qua 

200 
sled 




































































<^ 


^ 


u^ 


iO 




8 






































°i 




















c 










aj. 






Sp 




E ^ 

li 

pi 






5 






El, 
5 -<"-' 






























S o ^ 




si 

3 


















= 89 














0-^ 

og S 

?SE 




^1 




O 

CM 
O) 

C 


















E 
2 










i|| 

III 

-= a> QJ 

s S. - 


Q 


s 


c: 

a 






^ Q-O) 
=3 CD— 

o 1^= 

i oj ^ 
o c ^ 

™ o 5 


i 

u 

.E 

■a 

C 

n 

o 


3) 

C 

v 
E 


o 

S 
S 












tx-; 


^ 














c 


c 


c 








< i/»^ 


l_U 


i: >^0 


LU 


LU 








<o 


^ 


iJ) 


(D 


P* 







E§ 

■y O 

o re 



CO ^ 

c 



O O CO 1^ (D U> 




2 g £~ 

— E S 5i 
_ CD CM F 

2^ OJ TO 
■ E CM ^ <D 

^o E 3 

« E"- g 



tf^ 






3 


¥ 


1 










^ 


■i 










































o 




o 




CM 








« ^ 




» "O 




1 5 








1 s 




1 '^ 




^S'S 




? .EiT 




^^S 






,^-oS 












7) ^ E 




res 
For 








im 


* 






t- 


1 


^ $ 




€ h 


1 


? 


(/) (b- 


z 



is 



C TO 



<D O 



E 
o c 

»— ■ c 

2f. 



■a ^ 

3 S3 
>s O 































































































































































































5 

3 


^ 




































5 


- 




























rvi 


,. 


- 


i 


































s 


i 










































S 




































£ 


































E 


5 


^.^ 
































1 


o 




™ * 9 

c s: '' 






































■::S.< 
































^ 


3 


f " 2 
































0) 




3! S^ . 
































fta 






" >^l! S 
































= p 




1 


o S.S-S 
































^5 












































li B.^^ 
































3g 
■a ™ 


^ 




any inie 
yer used 
61 and li 

y numbe 
































LU g 


LU 
































1 


|l 


C 




■z^%.% 






























§ 


s"; 


1 


i 


1^5 Q-^ 






























H 


2- 

5 "^ 




ol^S 






























^ 


fis 


g 


5 


18.2^ 






























0' 


II 

f E 


- 




Lis( na 
morrga 
resider 
buyers 






























5 


|! 


































LU ^ 






- 






























<VI 


pO 


^ 


• «■ S 


8i 


©3 i£ 


Is 


!■ 

































E 
2 E 






3 U^ 



•O 4) 

TO -- 

|5 
IS 

3 ? 



ro (o c 

Q. O — 
£-0 



w 



i 5£ 



VI 

s S 

.5 -o 



5i2 Q '^ 






123 



Individual Returns 20U1 



|(5 
15 
f »« 

■= £ S 

§ ■ — o 



11 



0) T3 

a. oj 

o "o 2J 
o aj 



S 03 

, ro ^ 

X a; "1 

^ =3 _ 

o <i)iS 

^a5 2 ■ 

oj > *' ■ 
u ^ J 
33-0' 

■D o C .' 

QJ >- O 1 

-a • 

c 



"~ iz if) 

ESS 



E ^ 



a CT 



S c/) 
O Qi 



a; oj 



dLLJ 



□ 




D 




■" 


























ro 








H 
























D. 

























■a 








(U 








































3 
























■0 








c 




fl 











s,& 


•n 




SiS 


^ 




M iX 






:3 T3 


<i 






<i 




?n i^ 


s 




i ^ 


~i 




=3 "O 








> 




> CO 






<NJ 







■0 




•0 









^5 '^ 




^ 



SH 




t 












<-] 


'^ 'I' 


^ 

□) 


^ 











to 


X 5 


1 






i: iss 



ij n vz t9 



D 



£ i- 



§ 2 



II 

s g 
me 



D 



M £ 



^ s 



CL C 
I/I CC 

fi ! 



2 -2, 



D 



8^2 

=3 o 
o *- 

in c 

£ c 
o 'i^ 

£ E 



<D O 

O OJ 



in ._ 

O TD ^ 

a c = 

Qj V) ro 

c ro i^ 

O 5 ^ 



in 



O) 



0) S 



sss.S- 



OJ i/i ra 

052 



I o 
o 5 



S E 



D. Q. 

ii 

2; =, 

5 ^--^ 

=^■08 



g in I 



|3 






3 ro Q 

5s & 






It 



- 5> 

TO 
= in 
OJ -^ 

C i_ 

ra 3 
^ o 
o >! 

=0 £ 
OJ TO 

"" m 

w CO 

o 01 



f^ 


^ 














5! 












.!2 


9i 


fa 


X 


n 


iy 



ra 5 <9 

in ^ „- 

."> tn g 

y o ^ 

(/I cniS 
>^ ^ in 
£0 a; 
(dV£ 



3 >i <u 



P OJ u 



s £ o 



'in CO 



CD X 

c ^ 

O u 



O O J= g 



^8 

_QJ CSJ 

■s <= 

TO — 

«f 

■a w ■ 
a; <J 

3 TO 

C — ■ 
'^ i5 ■ 



' £ !^ 



o .i5 
o ro 



rra 



u g 2 £■ 111 
E n o = 2 &,. 



2'> . 



<u g a; 
" = > 

E 9 S 
c » 2 . 

P!i 

§lli2 

E E £ o 
" m -^ 
■S I" g X 
Si- OJ3 
OJ ■= c 

2°ES. 

= o S I 



^ O u 









ro 




^^ 


^* 


"" 
















S^ 
























■0 4) 






.?- 


r^ 










's ° 


;=i 










o-ln 




o 


" 




E 










— 


c 


?P 







■So 


re 

E 


E 




41 








^^2 


^ 











S;^ « 












lies 


LU 




M 




m 















=i 






5 


^ 




P 


4) 














s 


^ 






H 


^ 












1 


ii 




E 
2, 




■a 

OJ 







TO 

f 


■0 

c 


s 


1 


1 


1 

2 


E 


m 





■7;- 


b 


4) 


§ 


c 
■a 
7! 


c 



5 If 



i Ii 

i_ ^ c 

i Ii 



J= r^ -a a. 

Sill 









< £ 



as 

t/1 O 



^ — - 

"I? 

X g C 



•^ A 



TO -= 



& 



2 a 



2-S 

is 



iW Q. 

Q. 



ill 






1^5 = 



o 

Q * 



■^ C OJ 

in — £ 

211 



S " " 
— ^~, c 
a) u — 



o^ — ' 
o 

< o 
- o 



0) 5 
in 

E 

v> 



O 



Forms 



124 



o 
o 



"I 
lin a.- 



?. 



So 



"- m "> 

1 = 



N 

LlJ 

o 



Ill 

O SS 

r- El" 



z 

n 

5 s 



1.1 

£ 2 
S 8, 

aa 

If 









15 5 I 

e. [2 O S 



as 
•a 



TE 



s-s 



S I 
1« 



C 5 o o c o c 

— <U.J=UJ-0 (Q 



!■! a o 



ID 



5:^n 



= S ri 

ill 





m 


(rt 


SS 


^ 


1,^ 


o 


o. to 



I* 
IS 

5|. 



S 35 

■-: I g 

ii o ^ 

K 9) fc 



D- 



^ IX <: 



A ▲ 











z 






a 


- 
























£> 












£ 






?n 






Q. 


h 




S ^ 




^ i 


▲ 










D 


H 




S '^i 
















Cl 




» 


■/) 




t— 




^^ 




^ 
















= o 












p 


c 
5 




















v-^ 


















-■S 










































'=^ oa 


h 






ti 




^ ?■; 


Q. 






s 




" * 


? 




fi 


1 




"~i 


n 












~ 






s 


..A 
















^ 


Hi'f^ 




















■e 

r 


4> 




h- 


■o 



JS- I, 



■sa. 

If 
rs s 

5s I 






i-lf 

2L3c 2. 



C (1) s 

.5>5 = 



as.3. 



in :^ .i; ir 



sfft 



5f 

™ 2i $ 



t: 8 8 g 

41 O ui r- 



8 '■ 
5 ^ 



e o 



E 5 



S TO 

4) — 

3il 



§1 



tt 






On o 



: S ' 

' o 

- j= 

; s 



l^ 



t: = ^- 

g£ = 

2 ^ c 

- £ o 

■^ ^ T3 

X? ^ c 

— B o 

-I = 



p ° x: 






Eo 



E = 



i|i 2, 

TO "O c = 

??,§ e 

2La£ S 

I g a a 

H !2 S o g 

UJ T3 .^ Z c: 



E ^ 

s s 

w O 
O 2 

S K 
■5 S 



O) I/" 4) 

= 2 S 



■SO 

2 ^ ■= 

§i| 

z n £ 



5! g e 

ra -O O 

c a 5 
3 *^ U^ 

If 



si: 



7= = <U c ^ 

iii S o ° . 



™ jO J o ^ 

. a) ^ c — 

c sy OJ a) O 

^ b -a >-c 

■O O ^ 0) 0) 

< E E £^ 



o o o 
t: o o Q 

<l> U-) o o 



° s 



te -~ sr 



c sj „ s ; 



© 



5 



^ ^ JH ^ 'V S 



SO a, < ■ 



i-E E 






125 



Individual Returns 2001 



©I? 



< 



S ? 



X 

u 



i II 



fc < 

oi — I . c 

p a 



•g-s. 



'II 






S 2 






o ct; a s 



17 ^ ^ S 

a. « g « 

c S ^ i 

» c E c 

1 i'i I 

r E g 



a. 






al 



SB 






(/Id 
CT2 



Q. £ -£ Q.1 



K Pi 

«i g 2 
Z Q- E c 



E «" 



0)E 

s-.s 



^•g 



€| 3c 



° E 



o s, o >- c £ 



Q. o 

E£ 



;i£: 



o E o So ■ 



O J, 

J2i 




S S 
1^ 



II 



= So E 



■? 


■2 F 


P 






is 


R 


,1 


te 


r r 


b 












5 


F e 


<: 




!S 




c» 




1 


■bs 

■8 2 


Ji 


E 


S 


« 


n 








cr> 


eS 


b 


1 


^ 




i5 


* 






a 


o 


g^ 


S 


P 


■w' 


tji. 







o n 





•C 






T3.2 


|i 










"E-i 


Q. 


S g a> 


O 






0) (fl E 



S o-J 



B S 



CD C 



s,a 



S2 






gsS 






Q. '-£ — 



S -a 



u 


fa 


d 


W 








s 










<-) 








W-i 




.a 




■^ 




w 




























C 






V '^ 










is 


i 0* 




a 


^ -5 




0) 


^^ 




:^ 


T! "^ 




s 


o .2 




o • 


< y 








T3 
T3 


o 
o 


s . 




s5 



■a S 



S 



HP 



2 S! 

feLj- 

Ps 






© 



Forms 



126 



? 


^ " 




-- 


r- 


7. 


ejj fi^ 


2 






? 


c°jM 


a 




tti — 




<0^ 




l- 


















9 


s 


t"" 


°A 












. E 


a 


c 


1" 














CQ 


o 


° u 








i 1 
















ness 

065 or F 
(or Schc 




1 

3 












tn c S 
















CQ^i 5 




£ 




p E « t 
























k O 3 O 




{J 




^-g^ ^ 




S. 




<fl S 6 A 




tL 




S =>■ S 




















s 




fit 

nt von 
Form 




3 


Pro 

hips. Jo 
IMOor 




1 


5- 
E 


i i 




O 


S 




























c 




3 




i 


5 










< 








A 




S 


Q. 






o 


g 




^ 




S 


^ 






li; 




o n 






? 










-iw s . 




¥^ 




3° b| 

s; il 








Q. 
■5 


c 


U 


z 


i ft 


1 

Z 


< 


u 



>- 

D 



g d 



□ ■ 



U - 

DC- 



s g 


-C « 






^h 


t s 


" c: 


;j'E 


sl 


^ R 


iqS- 


§ ^ 


CD O 





D 



ao 



Ig 



il 



S S K 



« S 



E ^r »c 
E ? 3e < 

ro g E o J 



g E 



s 9-. 



;■=? & 



5 

. S S 

- E S 

I » 

. (J o 



Q. C ~ 

S ii s 






5 3 SS 



c 


S 


F 




ts 
















E ^ 


3 



DD 



W <l, T3 O 

= C C "- 

i E ~ ° 

E e •- s 

g o I S 

I i S S" 

i' ; s 2 



I s 



-^ s 



I s" » 

> £ - 

lit 

^ r- x> . 

S6^E 



£ 2 Q. 

' € •'5 "" S 



S s 



5 a 



0) a 

5 ■£ 

T3 „ A 

£ ^ l'' 
ra — in 

CD "D £ 

&"-S 

t (J, ra 

■J Ss 

o Q.-0 

i S I 

= Irt E 

i * ^ 
" ^ -• 

para 

lii 

a S.J, 
S • S, 

Esi 

^ 0, o 
^ o ") 






-1 » 

UJ E 2 



m ra o o 

s -§" - 

S "S 5 



,|i 



8 i!-. 



sS. 



(/I « c2 
— « =■ „ B 5 _ 

21 lli»l 



= S?o3 I St. 



|i|s||Sg||gl| 



31 



E o 

° 8 
f ^ 



Q. 9 

'I 



— n 3 ^ g? 

1= ^ 5 ir* 2 E" 
S.OO lillSl 



£Ss5S£2££ 5 5 S § 



c E -c ■" 




127 



Individual Returns 2001 



S^ ; 



4) 


f 


C 


C 


o 








s 


(/) 




3 n 


it: 




0Q« 


- 


« 








Eg 


t 


A 


o ^ 






.r? 


« 


^ 




s 




.ti « 


o 








O Sfi 












a 


F 


F 


«^ 


n 




<i> 






z 


S. 


o 




^ 


£ 









i? 



year, 
56?, 
for 
ons 
ge 




?.» 


oyees during the 
ed 10 file form 4 
and Amcrtization 
See the instruct 
Cline 13, on pa 
ut if you must file 






h « 


n E 


^1 


5.S 




h^- 


Q_ Z) c S,^ o 

1 s-f^^E 


«fi 






!!l!^l 


si 


Sii 


X < Ct £ o 6 










• • 


• 


• 



i k 


1 
1 








• Had business expenses of $2,500 or 
less. 

• Use the cash method of accounting. 

• Dd nd have an inventory at any 
time during the year 

• Ctd net have a net loss from your 
business. 

• Had only one business as a sde 
prcpneta 



1L 






D 



5 g 






»^1 



= 1 

Is 



■5 S g 

=li 

o ^ = 

= S ;/i 

5 



UJ = Cl 



« 1! 2 -Si 

eo^ > 

C4 3 



o ^ 



Z u. 



o E 



D D D C 



D D D C 



M. S 



^- 3 



s 


< 


•n 


r 


s 


o 






i 


JJ 


B 


a: 




■? 


1 


o 



Sec 



1^ 

I? 







































u 








































































□ 


















b 




to 


^ 


CD 


at 


Q 


^ 




^ 




" 


" 


" 


P-) 


' 


■* 




c 








1 






































w 




















i 














" 




? 














c 


?> 
















_- 






































1.^- 


JZ 
















S 


s 














g 




































c 


s 


^ 














<!> 


5 




















s 














S 




8 
















o 






'S 










^ 


1 


* 

3 


? 








E 


"i 


n 


g 


o 








s 


? 


s 


s 


■■ s. 








g 


1 




i 


§ 








1 








E 








:; 


F 


T3 


li 


£^ 








&' 






* 














? 


t 


? 






'^ 


6 S 


■0 


, 1 


s 
i -1 


1 
















'1 


5 

1 


^ S 


i 




1 


1 


i 


o 
■5 



s = 

c o 



go 



ist;) 


-1 




















^ 


^ 


b 


^ 


r 


£ 












trt 


^ 



D D D D 



D D D D 



O iS 



© 



Forms 



128 










II 



■_li 



2= I 




129 



Individual Returns 2001 



Si 



o - 

i s 



^it 



is 




a i « - 



g^l 



fnp 




o-ti-* 


,>i 




s 


^ Is? 






§ 


E«a 


r 


O S-F^ 





2 2s 
g is 5 

I ll i 



V5 , 



bit 11 



S a 



Is 



2 



> S; 



T5-- E E 



f ° s § 
= s » a! 



li 



J3« 

S ST 



« y c 

1 I'M' 

<^ a? E 3 



i =i 






s ^ 



III 

— — o 

8 I " 

o » a 

Q 15 a 



5 ja o 

l| 
2 c 



i ■« I —K 






i 

s as. i 















Is 
il 



Q. <^ 



i = ° 



£ 5 |2 J 



Forms 



130 











r 












s 








- 




^^ d 


? 





g — 


A 


Ol? 


1« 


> 


bii 


d 


©Is 


^ 




S 


S 


imii 


i"" 


1 ~ 


I- 


























5 




T 




a 


U 


"B..... 




























if, 


C£l 


Q 


9 








s 
















o> i s 








c Z s 
















E ° E 




n 




S g ! 




S, 




u- ° r 




2 


- 


E 1 ^ 




b 


2 


o ° ? 




5 












'^ i « 






u 


S V ° 




t. 


s 


O o g 








-1 - § 




™ 




.- ° B 




5 




O 5 g 




Cl 




.t; E s 

























^ 1 : 




S. 


a 




s 


<J 


2 






n 










A 




i 




_ 




i 




^- 




1 


1 




























2 
a. 




c 

3 








8 


X 6 is 








o 
i/1 


t sl 


ii 

z 


< 






J 


If 

1 s 

a S 
£ 1 











I- = 5 o 



,o u ^o o «- 



1~ 



S J S - 



£ a a ? s s » 



SSI. 

S 5 o . 



- a 


:^ 






E 1 


P 


W ¥ 


o 


M 


It 


3 Jl 


• 


DD 


^ 


m A 


fi 



-;2.(/i 
11 



C o 
.1. « 
E a 

I? 






HI V 

- E 



2P 
£ o o 

•5r E 
lis 



8 " 






in •!> <V 

CD •!> 0) 

ODD 

-^ o o 



€^ 'i\ 



ii 



o 

o S 

si 



r^ 



4-. S* 

=5 s| 

0) = I" 

,'t .s fi s 

E £ s^ 

o -s s? 

o P I 

— o f 

^ en 'J 






II 



11 



1 1 

-a 
<u 

CQ 






' Sco 



en = a) 



Pi 



E o-o 

C urj O 

le = 

'^ H) in 

TO i lo 

O 0) o 



Lrt ^ : 

>% s _ 

fc 2 ^ S 



c 5 c "^ 

^ U V «3 

"els 

oi 5 = ^ 
.c 3 a, S 
0, SSW 
^ — a= ff 

5 2 g 



° ,S 



CO C') uj < 






IS||i| 

85 »:s gc 

S < S I, 3 '^ 



2-s' 



9 a 



I SJ 



i I 



D 



Dl 



D 



4! 



c re c 

5 L_ O) 






Mi 



D 



*3§ 



D 



q 




iiJ 


r-- 


■o 


J=J 


s 




>-. 


o 


^ 


t 


L- 


Cl. 



i ^ 
if 

<^ TO 



1° 
is 



— 3 

■D-a 



5S 

E'E 

^ c 

z >i 



•3s -3 E"^ 






n 



ss: 



III 

m 

III 

•3 3 ji 

111 



H 



is 



131 



Individual Returns 2001 



s^l 



if 

UJ p 

z i 



11 

h 

O £ 



H 

si 

S a. 

18 



is 

— O 

in S 

DD 



"S a 

is. 

2 S 



O T3 



i 3 

IS s- 

- 2 

C rsi 

5 O 



n o 
a u 

II 



° I 

u» en 

DD 



J4 — ■ 



3 



2 












s X 






8 S 



O !Z 

? 9 



Si " 



•s s s 

S3 Z 

,= o o 

5 Q Si 

p o n 

-~ OJ 



s - 

<a o 

Q. U 

II 
ad 



2 ® 

c a. 
E ° 

l| 

2§ 

UJ E 
8" a> 























































09 


« 


e 


i ^ 




s 


M 


; 


■.xxxx: 


o 


W) 




S 1 


5 














A 




g E 


1 




















2 2 


4> 




















s s 


Q 




















.- — 


»- 
















fo ~ 




1 i 


5 
















s S 
















„ 


s 


7 


s 




1 i 
















1 




1 




1 




£ 




















■B 


O 1 


^ 












s 


s 


s 




s 


1 i 














1$ 




a 






a 2 


§ 3 

? -' 

a 5 


t 




A 






1 ll 


1 




1 


1 1 


1 1 • s 








J ?l 







s 


5 ^ 


1 1 : ^ 






i 1 II 


1 




i 


i 1 


! } s 1 1 

1 1 1 1 1 




1 


! t H 


1 




S 


1 s 


^ 1 1 1 i 

1 1 a •^ § 


1 ^ 

1 1 


i ? * B 

III' 


1 


1 1 


1 • 

S 8 


i 1 1 1 ^ 


S S 
8 1 




s 1 


» a a - " 

i-» fn w w 


fSI 


n V .i) «» r- ee « 


2 = 



si 
go 

Is 

? » 
" r 

i'i 



si 

[s 

ii 

IS 



f 



S I 



g 

I " § 

o, •g E § 

^ i 5 2 -S 

is gg, 3| 

CD JI * <n TS 

" ~ E 



' i'i 1 

I Q. tn 



< ^ ^ .- 




c K? W 
.g <3> « 

S ^ ^ 

« D 3 

U Am 



1*^ 

■2 2 I 



3^_ 









(S; <M iM (Ng £ 



ESS 



1-S 

■I- 
3? 



il I 



£■3 



g«|l| t§2§ 

I'sS'^ I e :i = : 

to OiA C tj r- ,- ^ 



© 



Forms 



132 



, 






% 
f 


^ 


^ 




^ 


^^ 


^^ 




o 


O) 


Ss 


? 


m 
O 


(T^ 


28 


a 
S 






















*" 
















O 






F 




■o 






<0 


it 




^ 


cr 




ra 


o 




(fl 


Ti! 




O 


£ 




v 






f 


o 










S 


_o 




>^ 












^ 


£ 




"O 












LlI 






<1> 


A 




x: 






«-" 












o 












.ti 






■a 






4> 












o 
























a: 


J. 


1 


(US- 






■5S 


^^ 


1 


■o- 


^c 


jc E 


M 


3 


U o 


•^4 


^ 


(/ 


>t 


Si 


z 











,* ■>, 








rfn 




'■S 




S^^ 




?^f^ 












oj t^ 




H-o 


,— 


D 9; 


q: 


f" S-. 


n' 


QJ U 


m 


S £ 


s 




d) 


-P P 





X 




o 




i3 




O 




c 








i 




g 








u 




a> 




£ 




O 






q: 












K 




11 




<v 




CO 








i: 


< .^ 


s, 


^ ^ 




« ~ 




» o 


^ 


^ ? 




K « 




?l 












u. a 


O) 


5 < 










(/) 




^ 


& 


-^ 


u £ 




5 5 




^ w 








? s 


i 


" 1 










H 


@ r 



D D 







J= 




0) 


r 


£ 


1 


?^ 








g 


i 


? 




OT <U 














C 0, 


ro 

T 


£ 


i/)i a s 



n n n 



^1 



S 2 
s5 



tn 

3i 
8.ff 

CD TD 



s- 



(1> s 



2t3 
o c 



TO g 



s 

g 
II 



o c 

O " 

in 
to 

to Q. 

5 c 

O) O 
■D 



5 o ; 



a 



6 c 



D 



D O 

>- CM 



I * 
it 

si 






™3 



is 





,^ 
























a> 




5 




CD 




IT) 




-<r 




CNI 








o 








"O 




a> 


























i3 
























t 


c 
















a> 


a) _ 


a. 


■C -D 


E 


N ^ 


-=? 






■D 01 


>» 






_ Q. 


en 


C S 


5 


Q- a 


— 


D. E 

^ o 


^ 














i , d i 


n 








c 




o 




c 


S o 


1 


> z 


a 








o 




P 




« 








£ 








ta 






3rt 




o - 








ssr 


Q 


o ^ o 


l9 



s^ 



g CD 

oi 

CO OJ 
O) C 



5 c 
5 ?-. 

«3 ^ 
"D i_ 
tn O 

£ >^ 

*^ T! 

S§ 
eS 

to (0 

.to t!? 

C TO 
O ^ 

•^ £ 

&5 
If 

II 






25 






Ss 



S 

I 

O .- CM 



II, 



— o 

O = X 

si 2 
B s s 

1 8E 
€ S £ 

III 
lis 



tt Q. 
■a i 

8 g 



.as 



■S -8 



a ■- m 

II ^ 

8 f 1 . 

li 



II 



I I 
_ Q. 



1,8 
2f 



s - 
o ° 



S5 I 









T5 » 




O ® 



(3 ^ 



IS 






Is 



1! 

g-1 



If 



-I 



Is 






s 

I 



133 



Individual Returns 2001 











s 


,_ 


- 






O 


- ^ 




o 


(£^ 


?.■ 




; 


6^ 


d § 




" 


























U 






be 






4-E 












H 


s 






s 




^i 


X 6 




?-=5 


.2 -^ 




S€ 








*rf i/l 


o 




C « 




E 1 


E 
n 




>» " 






o '^ 


o 




Q. £ 


£ 


^ 


E £ 


2 


E 


LU 1 




i 


— s 


A 


s 


fl> s 






l« 1 




s 


s 






l/i 




tn 


A 




1 

E 
o 

Q. 

E 




? 


fl 








I/I 


ii 


c 


-J 9 


ij 


t5 


I E 




^ 


£ 


1 f 


z 



LU 

■D 

9) - 

"5 (?: 

(/> I 

IT -g 

^ Ln 

3 m 



■5 



5 S 



1= 



;1i 



y 



if 

as o 



,E c 



E ° 



a; "5 ■; 



O) ^ /n ^ li 

TO a> ^ Q. 
°- E ^ o °- 
01 o = £ " 

i =;§ i^s 

s I ? 1 1 i 

c o o u y — 
Q. i t E - E 

p « to >> iXI ^ 

g ra a. ^ CO o 



o - E E c 

O O ^ Ll. ^ 
™ HI ■>, T f^ 



1 



as? 



fi- 
ts o 



> = ^ ■J 



Is lie 

2 3 UJ CL S 



u 

s 

3 

u 

CD 



0) 

(/I 

Z) 



3 

s 



UJ 
!/) 
V 

3 
■D 

U 
(/> 

o 



I 



TO c 

n 



S '^S 



8ii 



PI, 



^ 2 « 

3 Q. V 

5 *? 



IP 

^ * » c 
-Sec 

Eg-;;; 






ii- C UJ 
^0)01 

^3 £ 



ass 

<S P Q. 

"5 £ £ 
o ■- o 



U t/l ^ 
^ ra O) 

1 5 i 



■5 ^ 

°- 0) 

E 5 

;;3 



■5.5 







J-S E 



$1 



■SSI 



N 


c 




f 


h 


£ 






o g 


0) 



^^.^ 



-;. Q — 

CD S 

~ c 

9- Ef 

= " o S 

E>» 8 2 

,_- © X 0) 

sf g I 
8- s"^ 

8 S I i 



11 
Si 



o — 

s* 

■S3; 
St 



"So 

O ~ ^' O 
3 T~- (-1 CO 
O X X X 

>» o o o 
:^ CO m CD 



Bo'; 
o ,0 o 



■s s^" 



is s 

"Wo 



sa 



Q-E 3 S 
Ero ^ «. 

o- » 3 

3 3^ >' ■ 

O O « _. ? 



H 



QJ t "- 

^ 0) 0) 

-,^ = ^71 

s £ a 

I §<^ 

I E 

^ °^ 

S S 5 

>< X "O 

3 C C TO 

> O O 5> 



i3 S 

I- 

.52 <^ 



I Q.-0 0) 

1 1- a> o) 

I a? "O t/> 

! 3 o S 




3 T3 £^ , 

O <D O 

c o _ 2 

a; E ^ c 

> 0) 

S E I o 

03 4) C OO 






















H° 


88 


S 


liJ r- 





1J^ 




t«^ 


*^ 


«^ 


*^ 


=■ 






•— 


c ' 
















a 






F 


















■D 






k/> 


JS ■ 


*C 




"^o 




m 






1 - 




V 





3 1— m OD 



£1. 

u^ OJ J 



£■ 

at 

O) 

c 



O) CT 



is 



Forms 



134 















.■? 




i 





.- 


1 




@) ? ? 


S.... 




(^ 


SI 


■E 


•^ 














s— ■ 

"3 




















«> 






























































s 




8 


I/I 






c 




y 


« 






Q. « 




c 


.>1 o 




S 




S 

F 




« = 


o 




•- 1 


Q 










<S 1 


s 




<t> S 


< 




<U 1/) 


A 




>< A 






o 






Q. 






E 






Ixl 








S 




to 


i: 










^m S 


i ; 




<M| 


sS 


g 


1 i 


II 


1 




-^ g 



= 2 " 
■§ 5 -S, 



£ E 

_■ E 

1 8 

3 8 

a-? 



> E I 



IE « 

SS - 

<s a c 

£-0 

i8|i 

3 6 S 2 

s s s s 

9-" « E 



M. 



S 2- ^-6 

■^ '5 CO = 



. 5 



e ? c 



9- "i 



_ -E 
E » 
■3 5 



2 S E 



^^ 1^ 



i? 



£ 

3, 




c« 
















s 








p 


c^A 






■f 


ss 












!^ 


wS 






1 


s» 






1 


sl 






s 


S6 








li 




























■=■ 








E 
























5 
























5 








B 
















h 
























1 








>. 




E 
















fe, 


¥. 


" 


^ 


"B. 


!»■ 


" 


? 


F 


^ 




o 




1 


§ 

^ 


i 


» 


1 


•0 


s 


i 


S 


£ 


j^ 


a 



D 

s 



si 



I 
11 

E S 
J I 



3| 

6,0- 

41 



ii 

si 
IP- 



? 8 



si 



51 

s| 



- E 



4l 
E 8 

as' "s 



Ej?" EE 



'a 






ills 



E i£ S> 

■ ^ 5 Si - 

m" o s s 



■s 

li 

si 

S Si 



* E ' 



IBS 



00 ^ 



E? 



gs 

Ji 



o , 

.1 

I 

-6 -S 



a ■» 






^8 



9 



- ■? i 



E S 



o to ^ S 

a 1 li B 

» >c HI cl 

Z :5 o E U 



11 

8 s 



I? 



f t \ 



« l_ 

s => 

I s 

a 2 

I I 



S E 8 ^ 

E 8 •• Xl 

£ - " I 

si * 






g 1 ^ i 






g 3 






i 






■g •- 



11 



: b '" 

I — Q 



UJ Q. S Z 



°§ 



i ° 

,« 2 3 

5 a * 

J £ ^^ 



' A 




^ 








01 




b 












• 8. 




" -n 












o 












E 




• ^ 




o 
































• <* 


^ . 


iS 


S • 


(S 


■^ . 






i 


£ . 


8 








» 
















? 


go 



.. a 



^2^ I 5 



- TS g 

S - ■" 

u '1 5 

" !'s 

-= -=: ^ 

rs t, >, 

2 Q. Q. 

Iff 

(^ s s 



11 



si 

S2 

II 



£■ S 




II 



i « 
E S 

CL O 



li 



S5 



^S 



g ^ 

n 

E ?." 

b ._ « 

- g E 



SEE 



f I Ǥ 

^ o ^^ 



J J, 






Is 

uj o ^ (X 



• 5 • U >- <- 



gg 



© 



135 



Individual Returns 2001 



<» 




^ 








f»j 




in 


^^ 






J) 


o 


r. 


^ 


O 


Cc4> 


Ps 


^ 


a, 


(s^l 


= f 


b... 




























» 






3 














tft 






o 






</J 






c 






o 






g- 






LlI 






0) 


c 










01 S 


u 




O ■; 


d 








c ° 






<U o 


^ 




^ ; 


:^ 




fe S 






a. g 






4> A 


A 




•a 






c 






n 






■a 






£ 






O 












5 




6 


^ 


£* 


c 
s 


«NJ 


5 i 


■5 












"tr 


L^ 







II 





-a 5r 








































^P 
















•a ^ 








sa 








^ 






«) 


f 






a 


^^ 
























r-i 








%^ 














n 


— 
















































3 












E 


- 












y 












a 










oU 


^ 


































OS, 


ji 










fiS. 


!!?-' 










^^ 


■^F 










■5 2 


e*^ 










^5 


It 










?l 


S 










5s 


?^ 






































































.^^ 
























y.. 








O c: 








»- x: 
















?^ 


5 




















as. 






















H 








y 


- 











5^ 

-o o 



S5§ 

III 

5^ 2 



If 






E •* 

«i 5 

S = s 

— o 
-o i2 E 









II 
II 

i I's" 



<\( i~ 



■z'zs, 



\ 8 E 



O O p p — 



J. J, J. id 

o o o o o 



O ra 






O o o o o o 
o o o o o o 
O o o o o o 



^ m 3 

O ^ O 

E ^ !S 

S c * 

o t ^ 



lis 

igl 

-2 « 

S E » 
2 55 



S ig 

LLl O (SJ 

«M 
III 

C C QJ 

SS3 

E o8 

(B E -^ 

III 

.OS" 



§ 



iiiiii »-il 



ItSgg « 









« 


3 


^ 


8 


8 


8 




CM 




E 


E 




E 


e 


E 




o; 


^ 


































^?- 


















> 


^ 
















a 




















s 


8 


5^ 


8 


s 


8 




.- 




F 


F 




F 


F 


F 




ai 




































"5 


























































































^ 


^ 


rt 


^ 


in 


o 


^ 






^ 


- 


^ 


^ 


"" 


•" 


*" 








































































c 


















o 


















tj 














c 






















tfl 


















c 














J= 




































S 




ri 
















ii 


^ a> 




5 




E 


= M' 


;S$ ■ s 




1 


1 1 ^' g ^ ^ 1 
il-i| 1 si 


fl> 


1 s 


1 

UJ 


II 




u 

5 


If 

■a o 


s > - = 8 s a 

2 s i 1 » i 1 


B 


,^S 


? 


^ 




5 


s 


JO 


r^ 





















anno 


^ 




!C 8 3 S 










DDDn 


2 






























t 


^ 










o 












o 




































-C 




































s 












^ 
























■o 


















































•^ 






= 




















it 










h 
















ifl 




lf<- 




o 

a 










1=^ . 


Si 




in- 


sa 




have ano 
or persona 
support 
written? 




C? 


out spouse) 

cle available f 
evidence to 
e evidence 


is 


5; 




flj 




5 ^ « a 


(71 


^ 


you 
s you 
you 
Yes. 




.§ic§L 


§1 




» o> 


s 


?^ 


^ i^ 


a 




Forms 



136 



i 








^ 


Oh| 








C^l", 


S 
1 




m 


md 




■> 












c 


















- 




.■a 






•a 






4> 












05° 






« S i 






J) 2 » 






C 5 f 












(/> ° 






3 S 






CD i= S^ 












«) S s 












^ - - 






0) 











■a 































E 


(J5 Jl 


s 


^ 


00 ^1 


^ 




fO %l 


















S. Si 


z 


■) 






Q- i/i CO ^ 



1 ^ E '^" 

« I S S 

"= § i±. " 

■g ts E 

list 



5 5 



G ■= ■= (J 

c a> o o 

Z E -o " 

£ S 8 "g 

.^ C = o 



5 § I ^ . 

■§ S S-E I 
5. 2 3 o ° 
S- 2 » — ~ 

S S 1 I 1 
8 I, S 6 G 

■" -S ^ => S 
^ III ^ 



s s s 

IB <D S 3 



E T3 J2 



I .2 o ^ 
: T3 ^ Q. 
: = -o O 



S — -S^ *j =" 

S J c ^ ■= 

2 0) " d o 

3 Q. i3 -E = 
5 to 5 2 g 

— C C fll " 



c S" £3 en ^ 



S 2 S 



>i >% ' 



cccccccccc—cc 



C C M J3 






its 



s g a 



i (3 <5 5 ci 1 






■^ "rs ^ 



(SI t^ « kA <0 I 



fl i 



w ^ O) X .— ._ ^ ^ 



i S 



F^ 


01 




0) 

0-; ■ 

s§ • 

E ■ 
. 
— (T 


a> 



S 5 



S £ c 

= ls 

® - .- 

"^ a) n, 



£«?= 9 

•D g " 9 tj 

<f> O — ^ cf 

« S t c ^ 

3 ■= O O c 



i5 0) 



c a. 
26 

■ CM 



T3 ^ 
<0 (O *- 



O 73 

D £ o 
en . =■ 



c " " E 







E ; 



o ^ 

^ e" 
3? 



i-j 



t • 

i! 
p 

cr o^ 

° S 
= •3 



« i3 
S 5 



as 
s 2 

1 g 

S E : 



i-S 

5l 



E a 



i!i 



= I 8 
■= 6 E 



kl en 3 T 



1§ 



-is 



5 Ef 













; ^ o 
21 



It 



3 s 

ri 



J -= 2 



If 



g 



§8 

2e 



© 



137 



Individual Returns 2001 









(2 2 

E I 
E I 



<0 


A 


c 








o 




<-• 




< 






S 






T- 




LO 




<M 


£ * 


<0 


s| 




i " 


u. 


a£ 



E ^- 
o _ 



■ "5? — C71 11 



S t_ < a t: 



£ ™ S ! 



i 



3 oi 



2 " - 

a = s 



"^ (yl < 
OI _ ^ 

m ° ^ 



II: 



I 

si 



o 

5 g 



s S-t g ? ? s 



^ S " 

c ^ 2 ^ 

» S 7S B 

7D S Q- Q- 

tj TO — — , J< 



S f c 



- i ^ 



s _,_,_, 



Si 





n 


" « c 








f s 


1 


o » S 


E = 


«? 


o S2 








t oo 


=• 


C7)_ ^' § 



Eg 



' O Q O 
■ U> o o 
I r— O u^ 






•^ u B g 

^ 2 S c 

9 ,?, ^ " 



«> ^ S c o 



: -O 2 >- ' 



I? 



'a E 

■ £ 5 
o. u- 

* ? £ 

■ TO 2 

Ul U] — 

111 

s 6 E 






HI eg 9 



o = ' 



? s 8 



O „ O 



9 S. E. 

£ a, S 0. 

i f |s 

o ^ < 



z 8 *^ 



J ^ - 0^ ~ m 

u CO ^§ Sg 

Is aosfs 

^ E _ OJO — 

5 ? 35; 



' 2 ^^udJi- 



■5. . Q. J 



: E g 
■ g E 



r: 


■S^ 


Si 


■q 

















J^ 

















r 


L 




01 


E 


^■^ 






















t> 




a> 








to 


Rr-i 
















4; 


4y 


— 


^ 


,S!o 



= 7.05 = 

^|si I ■ 

c — ■= 2; 

51b 2 
<E E 5 



il 
E Z 



11 

i|i 

'i|5 
si- 




ll 



E o 



5 J! £ 



3.5 



« E E o! 3 SQ 

: E ® E "a 5 f- 
■ '^^ S o = _ 



rgsfgi 



E 



i » -s J 1 

"iS 5sa "_« 
sS§ 'S^s S°S 

30»q2^2 f^t;S 
E a^_ f-!£!T32 



3 3 5- 



5 £ "S O o ra 

a £ ;5 = 1 i o- 

Sag ji°>35 

lllllllf 

85 5 2^-5 Is 



1^ = 1 



£ - S S 

nil 

1S§ 



© 



Forms 



138 






ra 




^ 


.ti 




s 


E 


o 

r, 




i/t 






VI 






o 


c 


y 


_i 












>> 




f 
















o 


(> 


« 




< 




fi! 








0) 






> 




A 


yi 






1/1 






<o 






o. 







00 !l 

T*r -OS 

CO Is 

i |5 



Se 



o S 

4 CI 

o- g 



is 



C O 
1 « 



■-■S 

V o 
a< 

t; ffl 



UJ (9 

2^ 



■S = £ = o o E 
O o O o ^ Q 

«t U < O Q. .- O 



r.- 


5i ■ 


S 


* 


"S 


^ ■ 


-^ 


< ■ 






5 


E ■ 



F 


^ • 





^ . 


'^ 


8 . 














E 


a> 




is ■ 


OJ 


5 ■ 








)f • 


:i^ 




1 


s 






s 


■? • 


3 


1 . 














-1 = 


= s 



■ — <n »— - ro c di 

■ c .^ c 5 I .E 

' £ 5 E w o ''^ 

3 S3 o o E 

o *r u Q. CO O 



S E 






atS 

















- 


« 


O) 


i 












* 





^ 
























S . 












<1S 




















(g — 
















II 












^ 




S. s 












CTt 




5 Oi 
































.rk 




10 


^ 




r-. 






^" 




















F 


1 ^ 




• $ 


•Q Q 








^ C 




• ja 












r-1 


. 


r^ S. 








S^Q 


0) 


s 


^ of 




°- 




ti 


c 
c 


CO c 

as 
ii 


is 




§ 

F 


















li 


i 


- * 

1 i 


is 




S 

1 


CO 




c 

IP 
= 


= s 
i § 


II 


CD 


& 


5 

0) 

i 




1 
1 


01 

»» E S 




1 i 


1 

1 


s s 


a 


5 i5 Q. z o)" i* 


3 1 a s 

C^ 2 Q. 5 




<» 


kfl 


to 






CO 


o> 



O 3 

S-ia 



■gs • 



li 



I! 






£5 



si 

3 y 



i si 

- S 6 g 5 -B 

) at 3 o (DC 



2 2 ; 



ii s 



S. Sir" 



(tS 



c s 



Q. O a 

6 ° * 



S sS 
s S » I 

3 X 4 c 

O <o S ~ 

F ^ . <» 

« o 5" S 

g O) 3 o 

ui to !i. ci 



5! g 



If 



jS 

sa 
is 

as 
sis' 



i S 



?ga 



. c 3 
CO 2 w 

li! 

■~ ^ o 

i SI 



o e > 



§2i 



-. - ai S 

a s s - 

o a> . ° ^ *" lit 
■ " ^ - 0)^0 

iLf: 



all- 5 



So " ° S ■" ' 
_ 2 - » S ¥ 

^ ^ S S E ; 



if 

li 


Q. OJ ^ 

S 5 S 

2 2 2 
5 5.^ 



; ^ ^ 



S § Ji 



— E 



E " 

si 



18 ^ g 



© 



139 



Individual Returns 2001 



a 


: — 









■■"""■'•""""'■"■■" 






































7 ^ 
























g 1 
























Q a 








































































ia — 
















































■^ i„ 
























































































































^ '5 
















































i? 














































s 


P -^ 






















*" 


































































































Q 
























O 
























S 
















































o 
























o 
























3 
















































g 








A 








A 








A 


A 


•o 








6 








ci 








^ 




Q 3- 

V 








S 








3 

s 








s 




q: 




































^ 

5 








o 








5 




-J 
5 




■gi 


S* 


2 




S* 5* 


a 




S * 


s* 


S 




^ 




^ 


E 


(^ 






CO 




TO a 


E 


™ 




4» 




M 


5 


c 






. 1 




= 1 








!t 


il 




,; 


c 


^i 


95 •» 
= ■2 g 


£> 


Si 




1 






si 

ii 


*!• si 


5 C ■= 

3 II 


i 


|j 


lilt 




II 


! Ii 




3 


1^ 


« 


d 


u 


£iS 


n 


A 


U 


£,£ 


« 






ili 



© 



15 2. 



Xa 



?•& 



° 



a 



1 

s 

1 

ii 
1 


1 




.£ 
O 




,5 


F 




" c 

i 1 

(0 


is 


^ 


i 




3 

E 
S 

Lk 

1 




5* 
1 • 

s ■ 

CD 

E . 

s 
g • 

So- 



F 

c 

3^ 



ii 






1 

c 
D 














s 












^ 


1 

5" 














S IS 

III 












A 

•s 


1 

3 
o 

if 
1 

i 1 

41 















2 












1 

1 

s 












s 












IS 

II 

II 








A 


1 

1 

1 


fl 









Forms 



140 









I. LU 
O , 

'E l/t 

a-™ 

£| 
II 

o 



eo 

00 



i PI 

2 as z 



W 2 S 
"^ g E 

sis 

S -g -2- 

E S g 
o w f= 



a a" 



8§ 



5 ig 






o 5 B S E 



5- E 
E 



=1 -r^ Tii 



j£ S <D 

'"SO 



18 8 2 



■o- E 

» E 









s 91 

Ol CD 

c c 



i3 ^o 



li. 



E ^ S 

E S E 

^ j3 — 

'X> ^ 00 

a 1. * 

«^ tsS 

CO 2 LD E 



« B 

p 



■^2 



■S E 
* .? 



"■-5 



= 2^8 
as S^S 

SS = 5 
2g2o 
5 E - a 



CO Ol 



5|. 



O ,_ Q.-- 






3 P'= 3"" 
3 ^ — fsi 

= o e ^-_ 

= E °- 3 * 
« fc o Sj en 

3 » E ~ ^ 



L-gl = 



111 

° » '-• 

5 a; ^ 
to D1 o 

n is Q 



- 0) _ S o) 

= - ll s 
' s; -2 "» -o 

3 a 3 (^ £ J 

3 o ^ c ^ w p I 
1 <- ■= O O O 1^ I 



11° 



sis 

■2 E = 

X E p 

iS E " 

I 5 » 



s| i 



11 



5 J 



*- f«j rt 



<>J M » 






2 « 



f ■£■ 



a. i 

ri 

|8 

CO S 
<£ r- oo 0> 



55 



3 I 
S S " 

O c V> 

§ S 5 

1/1 '— <- 

- a E 
SIS s 



re j3 I 
2 ^ 



'ii — 
E o 
5 o 



gS S 
I = o . 

8 s ?; 8 



"^ 01 — s= ™ . 

Ill ll 

2 ^ E 5 2 ' 

1^ Q" O L^ LU C 



o T3 a- 

re 0)3^ 

2 » E 






CM 



lis 

.^ s 



1=' 

•3 



' i E o a 

i n — - — 

i CtfSE 

' »g 2 « 

1 €25 = 

' 2 el's" 

i 5 ss E 

■ .ti ^..- ^ 

; S » 5 S 

; *" Q " S 

: e§ej= 

' P P C 

' •- E-- S 

1 E E C g 



2 s s a s ; 






o 
o^ 

I- C E 

s> i^ 5 
5" (u< 
■- o ' £ 
«S f - 

C "S f - 

=• °Se 

= £ ^ » 
^ — -» 8 

o S!* 
° El 

X w o 

> o 
C f 



lA 

eo 



fgE 






R 
















c S B 
'"'=: o 

*|e 

2S£ 


{-- 




«j S" « 


1 








■s-° = 


a. 




»25 


m 


















3£* 












|8^ 


















= xO 










*§'» 






^.•^s 














? 




y. ^^S 




5^.15 


^ 
















" S-o o 


fe 




* £ So 


^ 




= Ea,| 


§ 




Z SJi 






Hi' 


e 






t 




Child, 
al gam 
to figur 
A instn 


'i 




h 




5|^S 


1 










i: 


£ 




e. 


? 




S 




=) 


c 




s. 


? 


I 








,s 


"■ 




£ 


< 


L 



_ 
























5 






















5 




































£- 












'■^ 












O 












1 












in 


■" 


N 




^ 


irt 








o 






t 


a! 


b 






f7 


o 


a 


O 


n 




5 


■o 


E 
S 


1 • 


X 




F 


E 


o 


E • 


u 




o 




s 


a . 






_ 


5 












"B 




o ' 














c^ 

s 




s 


1 


F 


1 :^ 


8 

5 


1 


<|4 

1 1 E 


5 


S •o 


u 

s 


i tip 


3 

i 

a 

F 


■8 -"^ 

= .5 


g' 


1 8 'S ■? S 


o 


i .g 


s 

_ c 

Id 
i 

? a, 




1 


5 . S 






is S 
1*1 


1 |5«l| 
" 1 -5- t3 » 

1 Ifil! 


■5 

l„ 

li 


D 


1 ^ „ . 


- 


u. ^ 



i! 

E S 



11 



Is 



5 a;' 
re lZ * 

Q. 01 c 

= ? = 



Si 

E s 

S 3 



C -D 

E 

s? 



S 8 



° A. 



2u. c A 



re ci _ • 



3 = 



sii 



" 5 



?a a: 



El 12 



;. =: E 3 = 



= 2© 

gT. « E 
E = l 5 
R 2lt 



g-s 

o S 

is 

f § 
go 

3 s 






: O Ol O 
J u. _E C/) 

L M ■< 2 

li^l 
s|i| 

siSI 



■g § = 



» 2 



a a, 



3 " 

£ - 
Ǥ 
It 



-5 Q- 



ZMDg 






1£ 



c 
o o 



re =* 



iB - 



,E ™ — ■- 



^1 

$ 0) o 



I ® 

I 



141 



Individual Returns 2001 



©11 



in 



^1 

--0 ™ 



o 

= = „ - 

■ J ♦- " I 

O Ul £ - 

Q. £ < 

O A 



eo 
eo 



S8 



IJ 



-Q C 

E g 

3 Q) U 

■sal 

£ Q C 
rq £ D 

5 a h- 

S? o ^ 

"S (tj J5 

pi 

-A O O 



a^ g qj 
s s 

sil 

1 OS 

°'§ 

^ 0) c 

~ ? a 

2 s 3 

■§£ i 

u. u g 



g g -g 



a 



— 3 

s ^ 



— 3 



as g 



O u- 



uj "5 



ra c 3 - 

- -5 ^ « fo 1) 

° i. "^ « S S 

*" C "> $ " u- 

■5| -5 

3 01 5 

?,2 I 



c •- Jl (» 



2 wo2^2™"'3™ 




o 



a. 

I 



1 ^ E a a 

-, 5 o "= ° 
gaSSE 

Sia-^ E (£ 
^ w — « „, 



^ S "o *- ^ "^ 
•^ ,- 2 f"- tr£ 

Q, C -=, O 3 Qi 

llllli 



-t3 SSi gi 



-5 ^ ^ ^ 3 ^ 









A If 8 5 

S *" M w 



III! 

■5 S J " 



n I 



-ss; 



00- " 



ill s -5 

J Q.'" 
o o g 

3 i:§ 



5 «:•" c ; 



C C. jg 






'O S 'S "o i= 

« °; 5 1 :• 

'-' S ^ O" 
£ en TO c 

lit: 



"5 = 9:- 5 

|ji-f S 
€ " 3 =■ 



i s-S 



re $ ' 
» -g 
5 I/) 
S g ■ 
5S: 



a s 



s s 



•^ o 



^ o 

f e 






Ills 



llll 
iif|l 

~ -C- ^ g CTl 



1 Sl^ll 

— ~ ^ — ; "^ E 



'- ^5S-£S 



s 



Section 6 



Index 



References in the index are either to table or page 
numbers. 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 child tax credit 

(See also basic and standard deductions) 
Classified by: 
Size of adjusted gross income 3.3 



Additional standard deduction 

(See also basic and standard deductions) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Time Series, 1997-2001 A 

Additional taxes 

Definition pg 91 

Time Series, 1997-2001 A 

Adjusted gross income less deductions 

Time Series, 1997-2001 A 



Adjusted gross income less deficit 

Classified by: 
Accumulated size of adjusted gross 

income 1.1 

Marital status 1.2,1.3 

Size of adjusted gross income ...1.1, 1 .2, 1 .4 
Type and number of exemptions .... 2.3, 2.4 
1979 income concept B 

Definition pg 91 

Reported on: 

Returns with earned income credit 2.5 

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, 1997-2001 A 

Adjustments 

(See Statutory Adjustments) 

Adoption credit 

Classified by: 

Size of adjusted gross income 3.3 

Definifion Pg 92 



143 



144 



Individual Returns 2000 



Advance earned income credit 

Time Series, 1997-2001 A 

Advance earned income credit payments 

Definition pg 92 

Alimony paid 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 93 

Time Series, 1997-2001 A 

Alimony received 

Classified by: 

Marital Status 1.3 

Size of adjusted gross income 1.4 

Definition pg 93 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time Series, 1997-2001 A 

All other taxes 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 93 

Alternative minimum tax 

Changes in Law Pg 1 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 93 

Reported on: 
Returns with modified taxable income .3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

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 

Time Series, 1997-2001 A 

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 94 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 



Capital assets 

(See sales of capital assets, net gain less loss) 

Capital gain distributions reported on Form 
1040 

Classified by: 

Size of adjusted gross income 1.4 

Time series, 1997-2001 A 

Capital gains and losses 

(See sales of capital assets, net gain less loss) 

Cash contribution deduction 

(See Contributions deduction) 

Casualty or theft loss deduction 

Classified by marital status 1.3 

Definition pg 94 

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 94 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 



Index 



145 



Child tax credit 

Changes in Law Pg 1 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 95 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Children at home exemption 

(See Exemptions) 

Children away from home exemption 

(See Exemptions) 

Coefficient of variation 

All returns 1.4CV 

Contributions deduction 

Carryover from prior years 2.1 

Classified by marital status 1.3 

Definition pg 95 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of contribution 2.1 

Credit for elderly or disabled 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 96 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Credit for Federal tax on gasoline and special 
fuels 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 95 

Credit from regulated investment companies 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 96 



Credit to 2002 estimated tax 

(See also Overpayment refunded) 
Definition pg 96 

D 

Deductible points 

(See also Interest paid deduction) 
Reported on returns with itemized 
deductions 2.1 

Deductions of self-employment tax 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 96 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Dependant exemptions 

(See Exemptions) 

Description of the sample 

Data capture and cleaning pg 20 

Domain of study pg 19 

Method of estimation Pg 20 

Sample design and selection pg 19 

Sampling variability and confidence 

Intervals pg 20 

Table presentation pg 21 

Dividends 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 96 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 



E 



Earned income credit 

Changes in law 



.pglO 



146 



Individual Returns 2000 



Definition pg 96 

Income items and credits 2.5 

Refundable portion: 
Classified by size of adjusted gross 

Income 2.5, 3.3 

Time series, 1997-2001 A 

Total: 
Reported on: 

Returns with earned income credit 2.5 

Used to offset income tax before credits: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 2.5, 3.3 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Used to offset other taxes 2.5, 3.3 

Education credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition Pg 97 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Electronically filed returns 

Time series, 1997-2001 A 

Employee business expenses 

(See Unreimbursed employee business 
expenses) 

Empowerment zone employment credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Estate or trust net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 98 



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 98 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Excess social security taxes withheld 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg 98 

Time series, 1997-2001 A 

Exemption Amount 

Changes in law pg 10 

Classified by size of adjusted gross income 

and marital status 1.2 

Time series, 1997-2001 A 

Exemptions 

Classified by: 

Marital status 2.4 

Size of adjusted gross income 1.4 

Type of exemption 2.3 

Definition pg 96 

Reported on: 
Returns with itemized deductions 2.1 

Time series, 1997-2001 A 



Farm net income or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 99 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 



Index 



147 



Farm rental net income or loss 

Classified by: 

Marital status 1.3 

Sizeof adjusted gross income 1.4 

Definition pg 99 

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 8 

Filing status 

(See Marital filing status) 

Foreign-earned income exclusion 

Changes in Law pg 10 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 99 

Reported on returns with itemized 

Deductions 2.1 

Time series, 1997-2001 A 

Foreign housing deduction 

Classified by: 

Size of adjusted gross income 1.4 

Definifion pg 99 

Time series, 1997-2001 A 

Foreign tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 100 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Forfeited interest penalty 

Classified by: 

Size of adjusted gross income 1.4 

Time series, 1997-2001 A 



Form 1040 returns 

Description pg 100 

Time series, 1997-2001 A 

Form 1040 A returns 

Description pg 100 

Time series, 1997-2001 A 

Form 1040EZ returns 

Description pg 100 

Time series, 1997-2001 A 

Forms and instructions 

Form 1040 pg 118 

Schedules A «& B pg 123 

Schedule C pg 124 

Schedule C-EZ pg 125 

Schedule D pg 126 

Schedule E pg 127 

Schedule EIC pg 128 

Schedule F pg 128 

Schedule H pg 129 

Schedule R pg 130 

Schedule SE pg 131 

Form 1040A pg 119 

Form 11040EZ pg 122 

Form 2106 pg 132 

Form 2441 pg 133 

Form 3800 pg 134 

Form 6251 pg 135 

Form 8582 pg 136 

Form 8615 pg 138 

Form 8801 pg 138 

Form 8814 pg 139 



Gambling earnings 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 100 

Gambling loss deduction 

Definition pg 100 

Returns with itemized deductions 2.1 



148 



Individual Returns 2000 



General business credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 100 

Reported on returns with itemized 
deductions classified by marital status .... 2.2 

Time series, 1997-2001 A 



H 



Heads of household, 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 

Type of exemption 2.4 

Reported on returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Home mortgage interest deduction 

(See also Interest paid deduction) 
Reported on returns with itemized 
Deductions 2.1 

Household employment tax 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 101 

I 

Income subject to tax 

(See Modified taxable income) 

Income tax after credits 

As a percentage of adjusted gross income 
and modified taxable income 3.4 

Classified by: 
Accumulated size of adjusted gross 

income 1.1 

Marginal tax rate 3.4 

Marital status 1.2, 1.3 

Sizeof adjusted gross income 1.2,3.3 

Definition pg 101 

Reported on: 



Returns with modified taxable income ... 3.1 

Returns with itemized deducfions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Income tax before credits 

Classified by: 
Size of adjusted gross income 1.4 

Definifion pg 101 

Reported on: 
Returns with modified taxable income ... 3.1 
Returns with itemized deductions 2.1 

Time series, 1997-2001 A 

Income tax less credits 

Time series, 1997-2001 A 

Income tax withheld 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 101 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Individual retirement arrangement (IRA) 
deductible payments, adjustment 

(See also Primary and secondary IRA payments) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 101 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Individual retirement arrangement (IRA) 
taxable distributions 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 102 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 



Index 



149 



interest paid deduction 

Classified by marital status 1.3 

Definition pg 102 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of interest paid deduction 2.1 

Interest received 

(See Taxable interest received) 

Interest, tax-exempt 

(See Tax-exempt interest) 

Investment interest expense deduction 

(See Interest paid deduction) 

Itemized deductions 

(See Total itemized deductions and also specific 
type) 
Changes in law pg 1 1 

Itemized deduction limitation 

Classified by: 

Marital status 2.2 

Reported on: 

Returns with itemized deductions 2.1 



Joint 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 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Returns with total income tax 3.2 



K 

Keogh retirement plan 

(See Payments to a Keogh plan) 
Time series, 1997-2001 



Long-term capital gain or loss 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Size of adjusted gross income 1.4 

Long-term gain or loss from other forms 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Size of adjusted gross income 1.4 

Long-term loss carryover 

(See also Sales of capital assets, net gain or loss) 
Classified by: 
Size of adjusted gross income 1.4 



M 

Marginal tax rates 

(See also Tax generated) 

Definition 

Reported on returns with modified 
taxable income 



...pg 103 
3.4,3.6 



Marital filing status 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Definition pg 103 

Reported on returns with itemized 
deductions 2.2 

Type of exemption 2.4 

Medical and dental expenses deduction 

Classified by marital status 1.3 

Definition pg 103 



150 



Individual Returns 2000 



Limitation 2.1 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Method of estimation 

Description pg 20 

Minimum tax credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 104 

Reported on returns with itemized 
deductions 2.2 

Time series, 1997-2001 A 

Miscellaneous deductions other than gambling 

Definition pg 104 

Returns with itemized deductions 2.1 

Miscellaneous itemized deductions 

Classified by marital status 1.3 

Definition pg 104 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Miscellaneous medical expenses 

(See Medical and dental expenses deduction) 

Modifled taxable income 

Classified by: 

Marginal tax rate 3.4 

Sizeof adjusted gross income 3.1,3.5 

Tax generated at each rate 3.6 

Tax generated at specific rate 3.5 

Definition pg 104 

Moving expenses adjustment 

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 



N 



Net capital gain in AGI less loss 

Definition pg 105 

Time series, 1997-2001 A 

Net operating loss 

Classified by size of adjusted gross 

Income 1.4 

Definition ." pg 105 

Time series, 1997-2001 A 

Nonconventional source fuel credit 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 105 

Nondeductible passive losses 

(See also Rent and royalty net income or loss) 

Classified by 1979 income concept B 

Definition pg 105 

Nontaxable returns 

(See also Taxable returns) 

Classified by size of AGI 1.2,1.4,2.3,3.3 

Reported on: 
Returns with itemized deductions 2.1 

Number of exemptions 

Classified by: 

Size of adjusted gross income 1.4 

Type of exemption and size of 
Adjusted gross income 2.3 

Type of exemption and marital status 2.4 

Reported on: 

Returns with itemized deductions 2.1 

Time series, 1997-2001 A 

o 

Other adjustments 

(See also Statutory adjustments) 
Classified by: 

Size of adjusted gross income 1.4 

Time series, 1997-2001 A 



Index 



151 



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 105 

Reported on: 

Returns with itemized deducfions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Other payments 

Definition pg 106 

Time series, 1997-2001 A 

Other tax credits 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 106 

Other taxes deduction 

(See also Taxes paid deduction) 

Definition pg 106 

Reported on returns with itemized 
Deductions 2.1 

Other than cash contributions deduction 

(See Contributions deduction) 

Overpayment 

(See also Credit to 2000 estimated tax) 
Credited to 2000 estimated tax: 
Classified by: 

Size of adjusted gross income 3.3 

Definition pg 106 

Refunded: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Returns with itemized deductions 

classified by marital status 2.2 

Time series, 1997-2001 A 

Total 3.3 



Parent exemptions 

(See Exemptions) 

Parents' election to report child's interest 
and dividends 

Definition pg 106 

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 106 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Passive activity losses 

Definition pg 107 

Payment with request for extension of filing 
time 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 107 

Time series, 1997-2001 A 

Payments to a Keogh plan 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 107 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Penalty tax on qualified retirement plans 

Classified by: 
Size of adjusted gross income 3.3 



152 



Individual Returns 2000 



Definition pg 107 

Time series, 1997-2001 A 

Pensions and annuities 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 107 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Personal exemption 

(See Exemptions) 

Personal interest deductions 

(See Interest paid deduction) 

Personal interest paid 

(See also Interest paid deduction) 

Personal property taxes deduction 

(See also Taxes paid deduction) 

Definition pg 108 

Reported on returns with itemized 
Deductions 2.1 

Population and sample 

Reported on Forms 1 040, 1 040A, and 
1040EZ C 

Predetermined estimated tax penalty 

Classified by: 

Size of adjusted gross income 3.3 

Definition pg 108 

Time series, 1997-2001 A 

Prescription medicine and drug expenses 

(See Medical and dental expenses deduction) 

Primary IRA Payments 

(See also Individual retirement arrangement 
deductible payments, adjustment) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Reported on: 



Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1997-2001 A 



R 



Rate reduction credit 

Changes in law pg 11 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 108 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Real estate taxes 

(See also Taxes paid deduction) 

Definition pg 108 

Reported on returns with itemized 
Deductions 2.1 

Recapture taxes 

Time series, 1997-2001 A 

Refund 

(See also Overpayment refunded) 
Definition pg 108 

Refund credited to next year 

(See also Credit to 2001 estimated tax) 
Time series, 1997-2001 A 

Regular tax computation 

Classified by: 

Size of adjusted gross income 3.1 

Definition pg 108 

Rent and royalty net income or loss 

Classified by: 

Marital status 1.3 

Definition pg 109 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



Index 



153 



Rent net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 109 

Requirements for filing 

Description pg 8 

Retrospective income concept 

Classified by size of adjusted gross 

Income and 1979 concept B 

Description pg 11 

Roth IRA 

Description pg 109 

Royalty net income or loss 

Classified by: 

Size of adjusted gross income 1.4 

Definition pg 109 



S corporation 

(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 110 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Sales of capital assets, net gain or loss 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1979 income concept B 

Definition pg 110 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 



Sales of capital assets reported on Schedule D 

Classified by: 
Size of adjusted gross income 1.4 

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 HI 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Schedule D gain subject to ISVo tax rate 
Classified by: 
Size of adjusted gross income 1.4 

Secondary IRA payments 

(See also Individual retirement arrangement 
deductible payments, adjustment) 
Classified by: 

Marital status 1.3 

Size of gross adjusted income 1.4 

Reported on: 
Returns with itemized deduction 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Self-employed health insurance deduction 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition Pg HI 

Time series, 1997-2001 A 

Self-employment tax 

(See also Deduction of self-employment tax) 

Changes in law pg 1 1 

Classified by: 

Size of adjusted gross income 3.3 

Definition Pg HI 

Time series, 1997-2001 A 

Separate returns of married persons 

(See also Marital filing status) 
Classified by: 
Each rate at which tax was computed 3.6 



154 



Individual Returns 2000 



Marginal tax rate 3.4 

Size of adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on returns with itemized deductions 
Classified by marital status 2.2 

Short-term capital gain or loss 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 

income 1.4 

Definition Pg 1 1 1 

Short-term gain or loss from other forms 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 
Income 1.4 

Short-term loss carryover 

(See also Sales of capital assets, net gain or loss) 
Classified by size of adjusted gross 

Income 1.4 

Definition Pg 1 1 2 

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 

Sizeof adjusted gross income 1.2 

Sources of income 1.3 

Type of exemption 2.4 

Reported on returns with itemized deductions 
Classified by marital status 2.2 

Size of adjusted gross income 

Classified by: 

Marital status 1.2 

Selected income and tax items 1.1 

Size of adjusted gross income 3.3 

Sources of income 1.4 

Type of tax computation 3.1 

1979 income concept B 

Definition pg 112 

Reported on: 

Returns with earned income credit 2.5 

Returns with itemized deductions 2.1 

Returns with modified taxable 
Income 3.1, 3.6 



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 concept B 

Social security benefits 

Benefits in adjusted gross income: 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 112 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Social security and Medicare tax on tip income 

Classified by: 

Marital status 3.3 

Definition pg 112 

Time series, 1997-2001 A 

Sources of income 

(See also specific type) 
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 

Sources of data 

(See description of sample) 

Spouse IRA 

Time series, 1997-2001 A 



Standard deduction 

(See also Basic and additional standard 
deductions) 

Changes in law pg 1 1 

Classified by: 

Marital status 1.2 

Size of adjusted gross income 1.2 

Definition pg 112 

Time series, 1997-2001 A 



Index 



155 



State income tax refunds 

(See Taxes paid deduction) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 113 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

State and local income taxes 

Definition Pg 1 13 

Reported on returns with itemized 
Deductions 2.1 

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 1 13 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Type of adjustment 1.4 

Student loan interest deduction 

Changes in law pg 1 1 

Classified by: 

Marital status 1.3 

Definition Pg 113 

Reported on: 

Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Type of adjustment 1.4 

Surviving spouses, 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 

Type of exemption 2.4 



Reported on returns with itemized 

deductions classified by marital status 



2.2 



Tax credits 

(See also specific type) 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

1 979 income concept B 

Reported on: 
Returns with modified taxable income ... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

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 113 

Reported on: 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Tax generated 

Classified by: 

Each rate at which tax was computed 3.6 

Marginal tax rate 3.4 

Marital status 3.4 

Size of adjusted gross income 3.5 

Tax generated at specified rate 3.5 

Definition pg 114 

Reported on returns with modified 
taxable income 3.1 

Tax items 

(See also specific type) 
Classified by: 
Accumulated size of adjusted gross 

Income 1.1 

Marital status 1.3 

Size of adjusted gross income.... 1.2, 1.4, 3.3 

1 979 income concept B 

Reported on: 



156 



Individual Returns 2000 



Returns with modified taxable income ... 3.1 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Tax liability 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Reported on; 
Returns with itemized deductions 
Classified by marital status 2.2 

Time series, 1997-2001 A 

Tax payments 

(See also specific type) 
Classified by: 

Marital status 1.3 

Size of adjusted gross income 3.3 

Definition pg 1 14 

Reported on: 
Returns with itemized deductions 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Tax penalty 

(See also Predetermined estimated tax penalty) 

Definition pg 115 

Time series, 1997-2001 A 

Tax preparation fee 

(See also Miscellaneous itemized deductions) 

Definition Pg 1 15 

Reported on returns with itemized 
Deductions 2.1 

Tax rates 

(See Income tax withheld) 

Tax withheld 

(See Income tax withheld) 

Tax-exempt interest 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 1 15 

Reported on: 



Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Taxable income 

Classified by: 
Accumulated size of adjusted gross 

Income 1.1 

Marital status 1.2,1.3 

Sizeof AGI 1.1, 1.2, 1.4,3.5 

1979 income concept B 

Tax generated at specific rate 3.5 

Definition pg 115 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Taxable interest 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

1 979 income concept B 

Definition pg 115 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Taxable IRA 

(See Individual retirement arrangement (IRA) 
taxable distributions) 

Taxable pensions and annuities 

(See Pensions and annuities) 
Time series, 1997-2001 A 



Taxable returns 

(See also Nontaxable returns) 
Classified by: 

Accumulated size of AGI 1.1 

Size of adjusted gross 

Income 1.1,1.2,1.4,2.3,3.3 

Reported on: 
Returns with itemized deductions 2.1 

Taxable social security 

Time series, 1997-2001 A 



Index 



157 



Taxes paid deduction 

Classified by marital status 1.3 

Definition pg 116 

Reported on: 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Type of taxes paid deduction 2.1 

Total credits 

(See also Tax credits and total tax credits) 
Time series, 1997-2001 A 



Total income 

Definition ... 



pgll6 



Total income, net gain less loss 

Time series, 1997-2001 



Total income tax 

As percentage of adjusted gross income .... 3.2 
Type of tax computation 3.1 

As percentage of taxable income 1.1 

Average 1.1 

Type of tax computation 3.1 

Classified by: 
Accumulated size of adjusted 

gross income 1.1 

Each rate at which tax was computed 3.6 

Marital status 1.2, 1.3 

Number of exemptions 2.4 

Size of adjusted gross 

income 1.1, 1.2, 2.1, 3.2, 3.3 

1979 income concept B 

Type of exemption 2.3 

Definition pg 116 

Reported on: 

Returns with earned income credit 2.5 

Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Returns with modified taxable income ... 3.1 

Total itemized deductions 

Classified by: 

Marital status 1.2,1.3 

Size of adjusted gross income 1.2, 1.4 

1979 income concept B 

Definition pg 1 16 

Reported on: 
Returns with itemized deductions 2.1 



Classified by marital status 2.2 

Limitation reported on: 
Returns with itemized deductions 2.1 

Classified by marital status 2.2 

Time series, 1997-2001 A 

Type of deduction 2.1 

Total miscellaneous deductions 

(See miscellaneous deductions) 

Total payments 

Time series, 1997-2001 A 

Total rent and royalty income or loss 

Definition pg 117 

Classified by: 
Size of adjusted gross income 1 .4 

Total standard deduction 

(See Standard deduction) 
Time series, 1997-2001 A 

Total statutory adjustments 

(See Statutory adjustments) 
Time series, 1997-2001 A 

Total tax credits 

(See Tax credits) 
Definition pg 117 

Total tax liability 

(See Tax liability) 
Definition pg 117 

Type of tax computation 

Classified by size of adjusted gross 

Income 3.1 

Definition pg 118 



u 



Unemployment compensation 

Classified by: 

Marital status 1.3 

Size of adjusted gross income 1.4 

Definition pg 118 

Reported on: 
Returns with itemized deductions 2.1 



158 



Individual Returns 2000 



Classified by marital status 2.2 

Time series, 1997-2001 A 

Unreimbursed employee business expense 

(See also Miscellaneous itemized deductions and 
employee business expense) 

Definition pg 1 18 

Reported on returns with itemized 
Deductions 2.1